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Fair Value Measurement (Tables)
 12 Months Ended
Dec. 31, 2024
Fair Value Measurement [Abstract]  
Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

The Company’s financial assets and liabilities measured at fair value on a recurring basis, including accrued interest components, consisted of the following types of instruments as of December 31, 2023 and 2024:

 

  

Fair value

measurements

 
  

December 31,
2024

 
   Level 3 
Assets:    
Assets in respect of business combinations  $2,654 
   $2,654 
Liabilities:     
Liability in respect of business combinations  $1,385 
Put options of non-controlling interests   20,066 
   $21,451 

 

  

Fair value

measurements

 
  

December 31,
2023

 
   Level 3 
Assets:    
Assets in respect of business combinations  $1,368 
   $1,368 
Liabilities:     
Liability in respect of business combinations  $6,175 
Put options of non-controlling interests   18,872 
   $25,047 
Schedule of Contingent Consideration in Respect of the Business Combinations

The movement in the contingent consideration in respect of the business combinations is as follows:

 

   December 31, 
   2023   2024 
Opening balance  $19,693   $6,175 
Payment of contingent consideration   (13,908)   (5,489)
Increase in fair value of contingent consideration   880    567 
Decrease in fair value of contingent consideration   (640)   
-
 
Foreign currency translation adjustments   (146)   
-
 
Amortization of interest and exchange rate   296    132 
           
Closing balance  $6,175   $1,385 
Schedule of Deferred Consideration in Respect of the Business Combinations

The movement in the deferred consideration in respect of the business combinations is as follows:

 

   December 31, 
   2023   2024 
Opening balance  $4,970   $1,530 
Increase in deferred consideration due to acquisitions   
-
    3,216 
Payment of deferred consideration   (3,757)   (2,285)
Gain from adjustment of deferred consideration   
-
    (120)
Amortization of interest and exchange rate   62    170 
Working capital adjustments and other   255    539 
           
Closing balance  $1,530   $3,050 
Schedule of Financial Assets and Liabilities in the Consolidated Statements of Financial Position

The financial assets and liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9:

 

   December 31, 
   2023   2024 
Financial assets        
         
Financial assets at cost:        
         
Cash and cash equivalents  $105,943   $112,779 
Short-term bank deposits   751    51 
Trade receivables, net   108,385    123,133 
Marketable securities   2,316    1,757 
Total financial assets at cost measured at cost:  $217,395   $237,720 
           
Financial assets at fair value through profit or loss:          
Assets in respect of business combinations  $1,368   $2,654 
Total financial assets  $218,763   $240,374 
Financial liabilities at fair value through equity:          
Put options of non-controlling interests  $18,872   $20,066 
           
Financial liabilities at fair value through profit or loss:          
Liability in respect of business combinations  $7,705   $4,435 
           
Financial liabilities measured at amortized cost:          
Loans from bank and financial institutions (short-term and long-term debts  $81,208   $59,294 
Lease liabilities   27,507    26,858 
Total financial liabilities measured at amortized cost:  $108,715   $86,152 
           
Total financial and lease liabilities  $135,292   $110,653