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BUSINESS COMBINATION (Tables)

3 Months Ended

Mar. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of Noncash or Part Noncash Acquisitions

Schedule of Noncash or Part Noncash Acquisitions
Common Stock		$	14,359
Working Capital Cash Payment			811
Earnout Consideration			1,251
Total consideration transferred		$	16,421

Schedule of assets acquired and liabilities assumed

Schedule of assets acquired and liabilities assumed
Inventory		$	2,146
Prepaid expenses			28
Deposits			10
Property, plant and equipment			397
Right-of-use asset			192
Intangible assets, including goodwill			15,059
Total assets acquired			17,832
Customer deposits			(1,219	)
Lease liability			(192	)
Total liabilities assumed			(1,411	)
Total assets and liabilities assumed		$	16,421

Schedule of fair value earnout

Schedule of fair value earnout
Balance as of December 31, 2021		$	–
Acquisition of All Cell			1,251
Change in estimated fair value			5,540
Balance as of December 31, 2022		$	6,791
Change in estimated fair value			(13	)
Balance as of March 31, 2023		$	6,778

Schedule of acquired intangible assets

Schedule of acquired intangible assets
		Value				Useful Life (yrs.)
Developed technology		$	8,074				11
Trade name			1,756				10
Customer relationships			444				13
Backlog			185				1
Goodwill			4,600				N/A
		$	15,059

Schedule of Pro Forma Information

Schedule of Pro Forma Information
		Year Ended December 31,
		2022				2021
Revenues		$	22,241			$	14,399
Net Loss		$	(20,395	)		$	(10,551	)

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- Definition

Tabular disclosure of the nature and amount of any material, nonrecurring adjustments directly attributable to the business combination(s) included in the reported pro forma revenue and earnings (supplemental pro forma information).

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Tabular disclosure of the amount of gains or losses for the period included in earnings or resulted in a change to net assets, have arisen from the use of significant unobservable inputs (level 3) to measure the fair value of assets, liabilities, and financial instruments classified in shareholders' equity.

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Tabular disclosure of acquisition of assets or a business through noncash (or part noncash) transactions. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Disclosure may include the equity interest acquired, value of assets acquired, value of liabilities acquired, net monetary assets acquired, number of shares, warrants or options issued as consideration for a business or asset acquired and other information necessary to a fair presentation.

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