Significant Transactions (Tables)

9 Months Ended

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