Business Combination and Other Transaction (Tables)

12 Months Ended

Dec. 31, 2022

Business Combination and Other Transaction [Abstract]

Schedule of fair value consideration transferred

	U.S.$ in thousand
Cash payments	$	-
Issuance of ordinary shares, options and RSUs		88,510
Contingent short term earnout liability		38,129
Contingent long term earnout liability		2,660
Total consideration	$	129,299

	U.S. $ in thousands
Cash payments	$	7,147
Issuance of ordinary shares		11,500
Contingent consideration at estimated fair value		6,405
Total consideration	$	25,052

Schedule of the purchase price to assets acquired and liabilities assumed

	Allocation of Purchase Price
	(U.S. $ in thousands)
Cash, cash equivalents and Restricted Cash	$	6,956
Accounts Receivables		99
Other current assets		430
Intangible assets		79,816
Goodwill		51,243
Other assets		1,693
Total assets acquired		140,237
Net deferred tax liabilities		3,413
Contingent short term earnout liability		38,129
Contingent long-term earnout liability		2,660
Convertible note (*)		3,000
Other labilities		4,525
Total liabilities assumed		51,727
Net assets acquired	$	88,510

(*) A 3 years Convertible Loan Agreement, dated August 9, 2021 between the Company and Nanox AI in the amount of $3 million, which bears an annual interest of 6% and shall be automatically converted into the Nanox AI’s Preferred C Shares, at a price per share of $23.42. This loan is eliminated in the consolidated financial statements.

	Allocation of Purchase Price
	(U.S. $ in thousands)
Cash and cash equivalents	$	332
Accounts Receivables		912
Intangible assets		21,187
Goodwill		7,055
Other assets		33
Total assets acquired		29,519
Loan from a government agency		144
Other labilities		557
Net deferred tax liabilities		3,766
Contingent short term earnout liability		3,453
Contingent long term earnout liability		2,952
Total liabilities assumed		10,872
Net assets acquired	$	18,647

Schedule of acquisition of Nanox AI

	For the Year Ended December 31, 2021			For the Year Ended December 31, 2020
	US$ in thousand
Revenue	$	2,363		$	1,550
Net loss	$	(87,045	)	$	(69,875	)