v3.26.1
Business Combinations and Asset Acquisitions (Tables)
 6 Months Ended
Jun. 30, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Fair Value of Consideration Transferred and Assets Acquired and Liabilities Assumed The following is a reconciliation of the fair value of consideration transferred in the acquisition to the preliminary fair value of the assets acquired and liabilities assumed.
($ in thousands)AmountEst. useful life
Cash and cash equivalents$160 
Inventory292
Other current assets165
Total tangible assets acquired$617 
Customer relationships$1,630 12 years
Developed technology10,090 5 years
Marketing-related assets (trade name)250 1 year
Non-compete agreements4,820 2 years
Total identifiable intangible assets$16,790 
Accounts payable$(1,205)
Deferred tax liability(2,421)
Other current liabilities(144)
Total liabilities assumed$(3,770)
Total identifiable net assets acquired$13,637 
Goodwill$92,032 
Total consideration transferred$105,669 
Consideration Transferred for Asset Acquisition
Total consideration transferred consisted of the following:
ComponentAmount ($000's)
Cash paid to satisfy outstanding Seller loan to Gyzer$160 
Fair value of 94,595 shares of Class A common stock (contingently issuable, see below)
823 
Fair value of warrant to purchase 50,000 shares of Class A common stock, exercise price $10.00 per share (contingently exercisable, see below)
369 
Direct, incremental transaction costs93 
Total consideration$1,445