v3.26.1
Acquisition of Star 26 (Tables)
 6 Months Ended
Jun. 30, 2026
Business Combination [Abstract]  
Schedule of Fair Value of Common Warrant

The fair value of the Common Warrant was calculated using the Black Scholes option pricing model. The assumptions used to perform the calculations are detailed below:

 

   January 12,
2026		 
Expected volatility (%)   264%
Risk-free interest rate (%)   3.66%
Expected dividend yield   0.0%
Expected term (years)   5 
Conversion price (U.S. dollars)   1.5 
Underlying share price (U.S. dollars)   3.81 
Fair value (U.S. dollars in thousands)   45,645 
Schedule of Fair Value of Assets Acquired and Liabilities Assumed Following the Adjustments Mentioned

The table below summarizes the fair value of assets acquired and liabilities assumed following the adjustments mentioned above as of the acquisition date:

 

   January 12,
2026		 
   U.S. Dollars
(in thousands)		 
Working capital   (6,683)
Long terms assets   4,805 
Intangible assets   333 
Intangible assets available for sale, net   697 
Goodwill   72,255 
Other comprehensive income   139 
Non-controlling interest   (734)
  Long term liabilities   (1,379)
Net assets acquired   69,433 
Schedule of Allocation of the Purchase Price

The allocation of the purchase price was as follows (in thousands):

 

   January 12, 
   2026 
     
Net tangible assets acquired   (3,702)
Customer relationships (2-year useful life)   31 
Distributor relations (3-year useful life)   16 
Order backlog (2-year useful life)   190 
Intangible assets available for sale   905 
Deferred tax liabilities   (54)
Deferred tax liabilities available for sale   (208)
Goodwill   72,255 
    69,433