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