v3.26.3
ACQUISITION (Tables)
 9 Months Ended
Sep. 30, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
SCHEDULE OF PURCHASE CONSIDERATION ON BASIS OF ASSETS ACQUIRED AND LIABILITIES ASSUMED

 

      
Accounts receivable  $185,000 
Inventory   174,000 
Customer relationships   1,730,000 
Trade name   67,000 
Non-compete agreement   50,000 
Goodwill   1,443,000 
Total assets acquired   3,649,000 
Deferred revenue (contract liabilities) assumed   (590,000)
Total purchase consideration  $3,059,000 
SCHEDULE OF BUSINESS ACQUISITION PRO FORMA INFORMATION

The following unaudited supplemental pro forma information presents the combined results of operations of the Company and Gen-Tracker as if the acquisition had occurred on January 1, 2025 (in thousands, except per share data):

 

   2026   2025   2026   2025 
  

Nine months ended

September 30,

  

Three months ended

September 30,

 
   2026   2025   2026   2025 
Revenue  $8,330   $10,237   $2,897   $2,880 
Net income attributable to Acorn Energy, Inc. stockholders  $1,361   $1,503   $1,060   $306 
                     
Net income per share attributable to Acorn Energy, Inc. stockholders:                    
Basic  $0.54   $0.60   $0.42   $0.12 
Diluted  $0.53   $0.59   $0.41   $0.12