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FAIR VALUE MEASUREMENT (Tables)

6 Months Ended

Jun. 30, 2023

FAIR VALUE MEASUREMENT

Schedule of fair value measurement hierarchy for financial instruments assets and liabilities carried at fair value


		Fair value hierarchy (unaudited)
As of June 30, 2023:		Level 1			Level 2			Level 3			Total
Assets measured at fair value:
Other current receivables - hedge instrument		$	25		$	—		$	—		$	25
Liabilities measured at fair value:
Other current liabilities - contingent payments for business combinations			—			—			(521)			(521)
Other current liabilities - hedge instruments			(74)			—			—			(74)
Other long-term liabilities - contingent payments for business combinations			—			—			(433)			(433)
Warrants liability		$	(3,522)		$	—		$	—		$	(3,522)


		Fair value hierarchy (audited)
As of December 31, 2022:		Level 1			Level 2			Level 3			Total
Assets measured at fair value:
Other current receivables - hedge instrument		$	12		$	—		$	—		$	12
Liabilities measured at fair value:
Other current liabilities - contingent payments for business combinations			—			—			(729)			(729)
Other current liabilities - hedge instruments			(66)			—			—			(66)
Other long-term liabilities - contingent payments for business combinations		$	—		$	—		$	(1,377)		$	(1,377)

Schedule of changes in level 3

The changes in Level 3 in the period of six months ended June 30, 2023 were as follows:


		Accrued
		expenses and			Other long-
		other payables			term liabilities			Total

Fair value as of December 31, 2022		$	729		$	1,377		$	2,106
Change in fair value			(375)			(528)			(903)
Payment			(249)			—			(249)
Classification of current maturity			416			(416)			—

		$	521		$	433		$	954