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FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

SCHEDULE OF FINANCIAL INSTRUMENT MEASURED ON RECURRING BASIS

		As of March 31, 2024								Fair Value Measurements
						Fair				As of March 31, 2024
		Amount				Value				Level 1				Level 2				Level 3

Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾		$	248			$	248			$	-			$	-			$	248
Note payable:
BroadOak loan			9,400				8,841				-				-				8,841
		$	9,648			$	9,089			$	-			$	-			$	9,089

(1)	See Note 9, Other Accrued Expenses

		As of December 31, 2023								Fair Value Measurements
		Carrying				Fair				As of December 31, 2023
		Amount				Value				Level 1				Level 2				Level 3
Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾		$	453			$	453			$	-			$	-			$	453
Note payable:
BroadOak loan			10,000				9,343				-				-				9,343
		$	10,453			$	9,796			$	-			$	-			$	9,796

(1)	See Note 9, Other Accrued Expenses

SCHEDULE OF FAIR VALUE, ASSETS MEASURED ON RECURRING BASIS, UNOBSERVABLE INPUT RECONCILIATION

A roll forward of the carrying value of the Contingent Consideration Liability and BroadOak loans to March 31, 2024 is as follows:

																		Adjustment
		December 31, 2023				Payments				Reversals				Accretion/ Interest Accrued				to Fair Value/ Mark to Market				March 31, 2024

Asuragen		$	453			$	-			$	(224	)		$	19			$	-			$	248

BroadOak loans			9,343				(600	)			-				-				98				8,841

		$	9,796			$	(600	)		$	(224	)		$	19			$	98			$	9,089

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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