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ACQUISITIONS OF SUBSIDIARIES - Schedule of Net Assets Acquired (Details) - USD ($) $ in Thousands | Jul. 26, 2023 | May 22, 2023 | Apr. 26, 2023 | Dec. 31, 2023 | Mar. 31, 2023 | Dec. 31, 2022
--- | --- | --- | --- | --- | --- | ---
ASSETS |  |  |  |  |  |
Restricted cash |  |  | $ 105 |  |  |
Loans issued |  | $ 157 |  |  |  |
LIABILITIES |  |  |  |  |  |
Goodwill |  |  |  | $ 52,238 | $ 14,192 | $ 9,460
Aviata LLP |  |  |  |  |  |
ASSETS |  |  |  |  |  |
Cash and cash equivalents |  |  | 448 |  |  |
Brokerage and other receivables |  |  | 1,313 |  |  |
Loans issued |  |  | 1,078 |  |  |
Fixed assets |  |  | 63 |  |  |
Intangible assets |  |  | 8,779 |  |  |
Other assets |  |  | 1,221 |  |  |
TOTAL ASSETS |  |  | 13,007 |  |  |
LIABILITIES |  |  |  |  |  |
Trade payables |  |  | 1,606 |  |  |
Current tax liabilities |  |  | 14 |  |  |
Other liabilities |  |  | 1,864 |  |  |
TOTAL LIABILITIES |  |  | 3,484 |  |  |
Net assets acquired |  |  | 9,523 |  |  |
Goodwill |  |  | 21,795 |  |  |
Total purchase price |  |  | 31,318 |  |  |
Internet-Tourism |  |  |  |  |  |
ASSETS |  |  |  |  |  |
Cash and cash equivalents |  |  | 523 |  |  |
Brokerage and other receivables |  |  | 838 |  |  |
Loans issued |  |  | 62 |  |  |
Fixed assets |  |  | 89 |  |  |
Intangible assets |  |  | 959 |  |  |
Other assets |  |  | 591 |  |  |
TOTAL ASSETS |  |  | 3,062 |  |  |
LIABILITIES |  |  |  |  |  |
Trade payables |  |  | 644 |  |  |
Other liabilities |  |  | 1,059 |  |  |
TOTAL LIABILITIES |  |  | 1,703 |  |  |
Net assets acquired |  |  | 1,359 |  |  |
Goodwill |  |  | 640 |  |  |
Total purchase price |  |  | $ 1,999 |  |  |
Arbuz Group |  |  |  |  |  |
ASSETS |  |  |  |  |  |
Cash and cash equivalents |  | 731 |  |  |  |
Brokerage and other receivables |  | 591 |  |  |  |
Loans issued |  | 2,383 |  |  |  |
Intangible assets |  | 15,154 |  |  |  |
Right-of-use asset |  | 1,097 |  |  |  |
Other assets |  | 5,002 |  |  |  |
TOTAL ASSETS |  | 25,115 |  |  |  |
LIABILITIES |  |  |  |  |  |
Trade payables |  | 2,559 |  |  |  |
Current tax liabilities |  | 11 |  |  |  |
Lease liability |  | 1,186 |  |  |  |
Other liabilities |  | 9,674 |  |  |  |
TOTAL LIABILITIES |  | 13,430 |  |  |  |
Net assets acquired |  | 11,685 |  |  |  |
Goodwill |  | 14,961 |  |  |  |
Total purchase price |  | 13,281 |  |  |  |
Revaluation of purchase price previously held interest |  | 1,040 |  |  |  |
Fair value of NCI |  | 12,325 |  |  |  |
Total purchase price |  | $ 26,646 |  |  |  |
ReKassa |  |  |  |  |  |
ASSETS |  |  |  |  |  |
Cash and cash equivalents | $ 654 |  |  |  |  |
Brokerage and other receivables | 125 |  |  |  |  |
Loans issued | 177 |  |  |  |  |
Fixed assets | 14 |  |  |  |  |
Intangible assets | 1,679 |  |  |  |  |
Other assets | 11 |  |  |  |  |
TOTAL ASSETS | 2,660 |  |  |  |  |
LIABILITIES |  |  |  |  |  |
Trade payables | 15 |  |  |  |  |
Lease liability | 42 |  |  |  |  |
Other liabilities | 48 |  |  |  |  |
TOTAL LIABILITIES | 105 |  |  |  |  |
Net assets acquired | 2,555 |  |  |  |  |
Goodwill | 560 |  |  |  |  |
Total purchase price | 2,600 |  |  |  |  |
Non-cash consideration | 259 |  |  |  |  |
Fair value of NCI | 256 |  |  |  |  |
Total purchase price | $ 3,115 |  |  |  |  |

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