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Acquisition (Tables) - Atotech Limited [Member]

12 Months Ended

Dec. 31, 2024

Business Acquisition [Line Items]

Summary of Purchase Price

The purchase price of Atotech consisted of the following:

Cash consideration to Atotech stockholders, net		$	2,886
Value of MKS shares issued			1,186
Repayment of Atotech senior secured term loans			1,545
Settlement of accelerated Atotech share-based awards			47
Total purchase price, net of cash and cash equivalents acquired		$	5,664

Summary of Estimated Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the allocation of the purchase price to the fair values assigned to assets acquired and liabilities assumed at the Effective Date inclusive of immaterial measurement period adjustments:

Cash and cash equivalents		$	238
Accounts receivable			283
Inventories			244
Other current assets			104
Property, plant and equipment			381
Intangible assets			2,726
Goodwill			3,054
Other assets			131
Total assets acquired			7,161
Accounts payable			194
Other current liabilities			166
Non-current deferred taxes			719
Non-current accrued compensation			99
Other non-current liabilities			81
Total liabilities assumed			1,259
Fair value of assets acquired and liabilities assumed			5,902
Less: Cash and cash equivalents acquired			(238	)
Total purchase price, net of cash and cash equivalents acquired		$	5,664

Allocation of Acquired Intangible Assets and Related Estimates of Useful Lives

The following table reflects the allocation of the acquired intangible assets and related estimate of useful lives at the Effective Date:

Customer relationships		$	1,756			11-14 years
Completed technology			595			8-9 years
Trade names			145			16 years
Backlog			40			1.5 years
In-process research and development			190
		$	2,726

Schedule of Unaudited Pro Forma Financial Information

The following unaudited pro forma financial information presents the combined results of operations of the Company as if the Atotech Acquisition had occurred on January 1, 2022. The unaudited pro forma financial information is not necessarily indicative of what the Company’s consolidated results of operations actually would have been had the acquisition occurred on the assumed date. In addition, the unaudited pro forma financial information does not attempt to project the future results of operations of the combined Company.

		Year Ended December 31, 2022
Total net revenues		$4,450
Net income		$197

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