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Significant Transactions (Tables) | 9 Months Ended
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Oct. 02, 2021
Business Combinations [Abstract] |
Schedule of Allocation of Net Proceeds on Fair Value Basis | The net proceeds have been allocated on a fair value basis as follows (in thousands):
1) | Sale of equity interest (before issuance costs) |  | $ | 10,000 |
2) | Grant of exclusive distribution rights |  |  | 14,800 |
3) | Purchase of tangible and intangible assets |  |  | (5,343 | )
| Net Proceeds |  | $ | 19,457 |
Schedule of Preliminary Allocation of Purchase Price | The following table presents the preliminary allocation of the total purchase price:
|  | Estimated Fair Value |
|  | (in thousands) |
Inventory |  | $ | 2,319 |
Computers and Software |  |  | 102 |
Manufacturing and Office Equipment |  |  | 112 |
Other tangible assets |  |  | 78 |
Developed Technology |  |  | 900 |
In-process Research and Development (IPR&D) |  |  | 1,000 |
Trade names and Trademarks |  |  | 300 |
Customer Relationships |  |  | 100 |
Goodwill |  |  | 432 |
Total |  | $ | 5,343 |

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