XML 38 R25.htm IDEA: XBRL DOCUMENT v3.25.1

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2024

Acquisitions

Summary of proforma consolidated statement of operations as if both Calman and Conductive Transfers had been included in our consolidated results

​

​	​	​	​	​	​	​
​	​	Pro Forma
​		Year Ended December 31,
​	​	2024		​	2023
​	​	(in thousands)
Revenue	​	$	12,336	​	$	15,648
Net income (loss)	​	$	(1,979)	​	$	73

​

Calman

Acquisitions

Summary of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

The following table summarizes the fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands).

​	​	​	​
Cash		$	1,577
Accounts receivable	​		656
Inventories	​		622
Prepaid expenses and other current assets	​		12
Property, plant, and equipment	​		146
Right-of-use assets	​		91
Accounts payable and accrued liabilities	​		(615)
Lease liabilities	​		(91)
Net identifiable tangible assets acquired	​		2,398
Developed technology	​		381
Tradenames and trademarks	​		214
Customer relationships	​		1,260
Non-compete agreements	​		843
Deferred tax liabilities	​		(710)
Goodwill	​		2,064
Net assets acquired	​	$	6,450

Conductive Transfers

Acquisitions

Summary of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

The following table summarizes the estimated fair values of the assets acquired at the acquisition date (in thousands).

​

​	​	​	​
Inventories		$	19
Property and equipment	​		63
Net identifiable tangible assets acquired	​		82
Goodwill	​		232
Net assets acquired	​	$	314

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-5

+ Details

Name:	us-gaap_BusinessAcquisitionLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

+ Details

Name:	us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-1

+ Details

Name:	us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=ilink_CalmanTechnologyLimitedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=ilink_ConductiveTransfersMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: