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BUSINESS COMBINATIONS (Tables) | 6 Months Ended
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Jun. 27, 2026
BUSINESS COMBINATIONS |
Schedule of purchase consideration for acquisition | ​
​ | ​ | ​ | ​
​ | ​ ​ ​ | U.S. dollars in millions
Cash paid for outstanding Mentee shares (1) | ​ | $ | 583
Cash paid for vested Mentee options (2) | ​ |  | 24
Total cash consideration | ​ |  | 607
Fair value of Mobileye Class A common stock issued to Mentee Founders (3) | ​ |  | 23
Fair value of Mentee options assumed by Mobileye (4) | ​ |  | 7
Total purchase consideration | ​ | $ | 637
(1)Represents the cash consideration paid to Mentee Robotics shareholders for their outstanding Mentee shares. (2)Represents the cash consideration paid to Mentee Robotics employees for their vested options and accelerated options (which were converted into the right to receive cash consideration) for the portion attributable to the pre-combination service period. The portion of accelerated options value which is attributable to post-combination service period, amounted to $4 million and was recognized as an immediate expense. (3)Represents the fair value of the Class A common stock (as of the closing date) issued to Mentee Founders that are not subject to continuing employment (10% of the Aggregate Stock Consideration). The substantial majority of the Class A common stock issued to Mentee Founders (90% of the Aggregate Stock Consideration) is contingent on continuing employment and therefore not recognized as part of the total purchase consideration of $637 million. The fair value of these Restricted Shares, amounting to $207 million will be recognized as share-based compensation expense over two and four years. (4)Represents the fair value of Mentee Robotics options attributable to pre-acquisition services. The fair value of Mobileye RSUs that replaced Mentee Robotics unvested options that is attributable to post-combination services amounts to $10 million and will be recognized as an expense over a service period of up to four years.
Schedule of allocation of purchase consideration | ​
​ | ​ | ​ | ​
​ | ​ ​ ​ | U.S. dollars in millions
Cash and cash equivalents | ​ | $ | 16
Other current assets | ​ |  | 1
Property and equipment, net | ​ |  | 1
Intangible assets (1) | ​ |  | 128
Goodwill | ​ |  | 498
Deferred tax assets | ​ |  | 2
Other long-term assets | ​ |  | 1
Total assets acquired | ​ |  | 647
Accounts payable and accrued expenses | ​ |  | *
Employee related accrued expenses | ​ |  | 1
Other current liabilities | ​ |  | 1
Deferred tax liabilities | ​ |  | 8
Total liabilities assumed | ​ |  | 10
Fair value of net assets acquired (2) | ​ | $ | 637
* Less than $1 million. (1) The fair value of the Developed IP Asset was determined using the Multi-Period Excess Earnings Method and will be amortized over a useful life of 9 years. The significant assumptions used include useful economic life, estimated annual net cash flows, discount rate and applicable tax rate. (2) The fair value of the assets and liabilities acquired is based on our preliminary valuations. Final adjustments may be made to the purchase price allocation if more information becomes available.

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