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v3.23.3

BUSINESS COMBINATION (Details Narrative) $ in Thousands, € in Millions |  |  |  | 1 Months Ended | 9 Months Ended
--- | --- | --- | --- | --- | ---
Feb. 28, 2023 USD ($) | Jan. 31, 2023 USD ($) | Jan. 31, 2023 EUR (€) | Jan. 01, 2022 USD ($) | Jan. 31, 2023 USD ($) | Dec. 31, 2022 USD ($) | Sep. 30, 2023 USD ($) | Sep. 30, 2022 USD ($)
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |
Cash in escrow |  |  |  |  |  |  | $ 3,263 |  |
Acquisition-related Costs [Member] |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |
Revenues |  |  |  | $ 1,100 |  |  |  |  |
Ibeo Automotive Systems Gmbh [Member] |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |
Consideration transferred |  | $ 21,600 | € 19.9 |  |  |  | 21,556 |  |
Payments to Acquire Productive Assets | $ 700 | 7,600 | 7.0 |  |  |  |  |  |
Advances to Ibeo |  | 7,100 | 6.6 |  | $ 3,000 | $ 4,100 | 7,120 | [1] |
Cash in escrow |  | 3,300 | 3.0 |  |  |  | 3,263 | [2] |
Payments of merger related costs |  | 700 | 0.6 |  |  |  |  |  |
Business combination deferred consideration |  | 2,900 | 2.7 |  |  |  | $ 2,928 | [3] |
Business combination remaining consideration payable after approval of holdback calculations | € |  |  | € 2.7 |  |  |  |  |  |
Business combination Acquisition-related cost |  | $ 600 |  |  |  |  |  |  |
[1] | Represents $4.1 million and $3.0 million in cash advanced to Ibeo in December 2022 and January 2023, respectively.
[2] | Recorded as restricted cash and accrued liability to Ibeo in our condensed consolidated balance sheet. Pursuant to the terms of the Asset Purchase Agreement, $3.3 million will be withheld from the Purchase Price and held in escrow for a maximum period of 13 months post-Closing as partial security for potential claims arising out of or in connection with the Asset Purchase Agreement.
[3] | Recorded in accrued liability to Ibeo in our condensed consolidated balance sheet. Payment of this amount is pending review of holdback from the sellers.

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