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BUSINESS COMBINATION (Tables)

12 Months Ended

Dec. 31, 2023

Amiga [Member]

Business Acquisition [Line Items]

Schedule of change in the fair value of earnout consideration - Amiga

Schedule of change in the fair value of earnout consideration - Amiga
Balance as of December 31, 2022		$	–
Acquisition of Amiga			4,725
Balance as of December 31, 2023		$	4,725

Schedule of consideration for acquisitions

Schedule of consideration comprised
Cash		$	4,874
Common Stock			1,847
Deferred Cash Consideration - Tranche 2			2,713
Deferred Equity Consideration - Tranche 2			1,121
Earnout Consideration			4,725
Total consideration		$	15,280

Schedule of assets acquired and liabilities assumed

Schedule of consideration to assets and liabilities
Assets Acquired
Cash and cash equivalents		$	222
Accounts receivable			1,454
Inventory			2,181
Prepaid expenses			414
Property, plant and equipment			14,282
Goodwill			5,445
Total assets acquired		$	23,998
Liabilities Assumed
Accounts payable		$	1,948
Accrued expenses			219
Deferred revenue			971
Deferred tax liabilities			1,631
Other liabilities			3,949
Total liabilities assumed		$	8,718
Net assets acquired		$	15,280

All Cell Technologies [Member]

Business Acquisition [Line Items]

Schedule of consideration for acquisitions

Schedule of consideration for 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 change in the fair value of earnout consideration

Schedule of change in the fair value of earnout consideration
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
Issue earnout shares for 2022			(7,051	)
Change in estimated fair value			260
Balance as of December 31, 2023		$	–

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

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