v3.26.1
Summary of Significant Accounting Policies and Basis of Presentation (Tables)
 6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies and Basis of Presentation [Abstract]  
Schedule of Financial Assets and Liabilities Measured Fair Value

The Company’s financial instruments consist mainly of cash and cash equivalents, short and long-term deposits, restricted deposit, accounts receivable, accounts payable, accrued expenses and other liabilities. The fair value of these financial instruments approximates their carrying value.

 

    Balance as of June 30, 2026  
    Level 1     Level 2     Level 3     Total  
Liabilities:                        
Short-term loan           -              -       2,919       2,919  
Contingent short-term earnout liability (**)     -       -       293       293  
Contingent long-term earnout liability (**)     -       -       84       84  
Total liabilities     -       -       3,296       3,296  

 

    Balance as of December 31, 2025  
    Level 1     Level 2     Level 3     Total  
Assets:                        
Money market funds (*)             -       257                -       257  
                                 
Total assets     -       257       -       257  
                                 
Liabilities:                                
Short-term loan     -       -       3,116       3,116  
Contingent short-term earnout liability (**)     -       -       304       304  
Contingent long-term earnout liability (**)     -       -       173       173  
Total liabilities     -       -       3,593       3,593  
(*) As of December 31, 2025, approximately $257 thousand of money market funds were classified under “Cash and Cash equivalents” in the consolidated balance sheets as such securities met all applicable classification criteria.
   
(**) The income valuation approach is applied, and the valuation inputs include the contingent payment arrangement terms, discount rate and probability assessments.
Schedule of Financial Liabilities Where Fair Value Measurements The following table summarizes the activity for those financial liabilities where fair value measurements are estimated utilizing Level 3 inputs:

 

    June 30,
2026		     December 31,
2025		  
    (U.S. $ in thousands)  
Fair value at the beginning of the period   $ 477     $ -  
Initial recognition of earnout liabilities     -       470  
Change in fair value of earn out liabilitity obligation     27       7  
Payment of earnout liabilities     (127 )    

-

  
Fair value at the end of the period   $ 377     $ 477