Asset Acquisition (Tables)

6 Months Ended

Jun. 30, 2026

The total acquisition cost was USD 5.8 million (CHF 4.6 million) and consisted of the following components:

	USD’000
Base purchase price		5,046
Amounts paid to third-party convertible-loan holders		724
Direct transaction costs		75
Total acquisition cost paid in cash		5,845

The following table summarizes the allocation of acquisition cost as of June 1, 2026:

	USD’000
Acquired technology		7,524
Property, plant and equipment		261
Cash and cash equivalents		254
Inventory		118
Other receivables		81
Other assets		56
Total assets acquired		8,294
Deferred income tax liability		(1,128	)
Financial liabilities		(765	)
Pension liabilities		(270	)
Accounts payable		(161	)
Other liabilities		(125	)
Total liabilities assumed		(2,449	)
Net assets acquired / total acquisition cost		5,845