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SIGNIFICANT TRANSACTIONS (Tables)
 6 Months Ended
Jun. 30, 2026
SIGNIFICANT TRANSACTIONS [Abstract]  
Schedule of detailed information about business combination The provisional fair values of identifiable assets and liabilities of Tabletki Group at the date of acquisition were:
February 10, 2026
Non-current assets
Intangible assets
79
Current assets
Cash and cash equivalents
2
Other current assets
1
Fair value of identifiable net assets
82
Goodwill resulting from acquisition
79
Purchase consideration
161
The following table shows the details of cash outflow during the six-months ended June 30, 2026:
June 30, 2026
Cash outflow, net of cash acquired
Cash consideration
161
Less: balances acquired
Cash and cash equivalents
(2)
Net outflow of cash - investing activities
159
The provisional fair values of identifiable assets and liabilities of ISP Shtorm LLC at the date of acquisition were:
February 26, 2026
Non-current assets
Intangible assets
3
Property and equipment
2
Non-current liabilities
Deferred tax liability
(1)
Fair value of identifiable net assets
4
Goodwill resulting from acquisition
6
Purchase consideration
10
The following table shows the details of cash outflow during the six-months ended June 30, 2026:
June 30, 2026
Cash outflow, net of cash acquired
Purchase consideration
10
Less: deferred consideration
(3)
Net outflow of cash - investing activities
7
The provisional fair values of identifiable assets acquired and liabilities assumed at the acquisition date were as follows:
May 26, 2026
Non-current assets
Property and equipment
49
Intangible assets
11
Deferred tax asset
3
Current assets
Cash and cash equivalents
2
Trade receivables and other assets
6
Current liabilities
(11)
Deferred tax liability
(8)
Other non-current liabilities
(1)
Fair value of identifiable net assets
51
Goodwill arising from acquisition
19
Purchase consideration
70
The following table shows the details of cash outflow during six-month period ended June 30, 2026:
May 26, 2026
Cash outflow, net of cash acquired
Cash consideration
70
Less: balances acquired
Cash and cash equivalents
(2)
Net outflow of cash - investing activities
68
The fair values of identifiable assets and liabilities of Uklon at the date of acquisition were:
April 2, 2025
Non-current assets
Intangible assets
58
Current assets
Trade and other receivables
2
Cash and cash equivalents
12
Non-current liabilities
Deferred tax liability
(7)
Current liabilities
Trade and employee related payables
(6)
Other current liabilities
(10)
Fair value of identifiable net assets
49
Goodwill resulting from acquisition
109
Purchase consideration
158
The following table shows the details of purchase consideration at the acquisition date:
April 2, 2025
Cash paid *
141
Fair value of contingent consideration
16
Put option liability
1
Total consideration
158
* Total cash consideration consisted of US$129 for the acquisition of 97% of Uklon Group’s shares and a US$12 payment to settle employee
awards.
The following table shows the details of cash outflow during the six months ended June 30, 2025:
June 30, 2025
Cash consideration
146
Less: balances acquired
Cash and cash equivalents
(12)
Net outflow of cash - investing activities
134