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Reverse Recapitalization and Pre-Closing Financing | 8 Months Ended
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Sep. 30, 2024
Reverse Recapitalization and Pre-Closing Financing [Abstract] |
Reverse Recapitalization and Pre-Closing Financing | 3. Reverse Recapitalization and Pre-Closing Financing As described within the Reverse Recapitalization and Pre-Closing Financing section in Note 1, on August 29, 2024, the reverse recapitalization between Pre-Merger Oruka and ARCA was consummated. The Merger was accounted for as a reverse recapitalization in accordance with U.S. GAAP. At the effective time of the Merger, substantially all of the assets of ARCA consisted of cash and cash equivalents and other nominal non-operating assets and liabilities. No goodwill or intangible assets were recognized. As part of the recapitalization, the Company acquired the assets and liabilities listed below (in thousands):
|  | Amount |
Cash and cash equivalents |  | $ | 4,940 |
Other current assets |  |  | 114 |
Accrued liabilities |  |  | (54 | )
Net assets acquired |  | $ | 5,000 |

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- Definition The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/805/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205-20/tableOfContent + Details
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