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Business Combination (Tables)

12 Months Ended

Dec. 31, 2022

Business Combination [Abstract]

Schedule of outstanding shares of the common stock

		Number of shares
MoSys common stock outstanding prior to business combination			8,715,910
Common stock issued to Peraso Tech stockholders			3,055,584
Exchangeable Shares issued to Peraso Tech stockholders			7,982,219
Escrow Shares - common stock			502,567
Escrow Shares - Exchangeable Shares			1,312,878
Total shares issued and outstanding			21,569,158

Schedule of fair value of total consideration effectively transferred

Company share price (i)		$	4.21
Company common shares outstanding (ii)			8,716
Fair value of the Company’s common shares outstanding			36,694
Fair value of the Company’s warrants (iii)			301
Fair value of the Company’s warrants (iii)			782
Percent related to precombination service			80.76	%
Fair value of the Company’s precombination service share based awards (iii)			632
Consideration effectively transferred		$	37,627

Schedule of preliminary provisional allocation of the purchase price to the net assets

		December 31,
		2021
Assets:		(in thousands)
Cash, cash equivalents and investments		$	19,064
Other current assets			2,558
Other assets			833
Intangibles
Developed technology			5,726
Customer relationships			2,556
			8,282
Goodwill			9,946
Liabilities:
Current liabilities			3,056
		$	37,627

Schedule of unaudited pro forma results of operations

		Year ended December 31,
		2021
Revenue		$	10,670
Net loss			(19,977	)
add back: acquisition costs			1,628
Adjusted net loss		$	(18,349	)

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Tabular disclosure of outstanding shares of common stock.

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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
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Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

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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.

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