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 | |
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