Schedule of Estimated Fair Values of the Assets Acquired and Liabilities at the Date of Acquisition

The following table summarizes the estimated fair values allocated to Shamrad’s assets and assumed liabilities, with reference to the acquisition as of the acquisition date:

Net assets excluding cash acquired	$	(404	)
Other long-term assets		173
Liabilities in respect of business combinations		(662	)
Backlog		837
Deferred tax liabilities, net		(140	)
Goodwill		1,948

Total assets acquired net of acquired cash	$	1,752

Schedule of Estimated Fair Values of the Assets Acquired and Liabilities at the Date of Acquisition

The following table summarizes the estimated fair values allocated to Zap Group’s assets and assumed liabilities, with reference to the acquisition as of the acquisition date:

Net assets excluding cash acquired	$	(7,171	)
Other long-term assets		8,735
Other long-term liabilities		(4,565	)
Customer relationships		39,152
Trade names		8,642
Deferred tax liabilities		(10,984	)
Non-controlling interests in acquiree’s subsidiary		(1,384	)
Goodwill		33,400

Total assets acquired net of acquired cash	$	65,825

Business Combination, Significant Transaction and Sale of Business (Tables) [Line Items]

Schedule of Estimated Fair Values of the Assets Acquired and Liabilities at the Date of Acquisition

The following table summarizes the estimated fair values allocated to the Appush acquired assets and assumed liabilities, with reference to the acquisition as of the acquisition date:

Net liabilities excluding cash acquired	$	(1,047	)
Customer relations		5,168
Acquired technology		2,276
Deferred tax liabilities		(1,713	)
Liabilities in respect of business combinations		(10,450	)
Goodwill		15,261

Total assets acquired, net of acquired cash	$	9,495

Business Combination, Significant Transaction and Sale of Business (Tables) [Line Items]

Schedule of Estimated Fair Values of the Assets Acquired and Liabilities at the Date of Acquisition

The following table summarizes the estimated fair values allocated to the Intrabases acquired assets and assumed liabilities, with reference to the acquisition as of the acquisition date:

Net liabilities excluding cash acquired	$	120
Acquired technology		429
Customer relations		1,145
Deferred tax liabilities		(520	)
Goodwill		1,807

Total assets acquired, net of acquired cash	$	2,981

Business Combination, Significant Transaction and Sale of Business (Tables) [Line Items]

Schedule of Estimated Fair Values of the Assets Acquired and Liabilities at the Date of Acquisition

The following table summarizes the estimated fair values allocated to the Menarva acquired assets and assumed liabilities, with reference to the acquisition as of the acquisition date:

Net liabilities excluding cash acquired	$	(129	)
Customer relationships		2,750
Other long-term assets		194
Other long-term liabilities		(787	)
Goodwill		3,477

Total assets acquired, net of acquired cash	$	5,505

Business Combination, Significant Transaction and Sale of Business (Tables) [Line Items]

Schedule of Estimated Fair Values of the Assets Acquired and Liabilities at the Date of Acquisition

The following table summarizes the provisional estimated fair values ⁽¹⁾ allocated to the RDT acquired assets and assumed liabilities, with reference to the acquisition as of the acquisition date:

Net assets excluding cash acquired	$	529
Inventories		2,513
Property, plant and equipment		669
Intangible assets		3,470
Deferred taxes		(115	)
Credit from banks		(1,388	)
Other long-term liabilities		(62	)
Liabilities in respect of business combinations		(4,263	)
Goodwill		10,498

Total assets acquired net of acquired cash	$	11,851

(1)

The estimated fair values of the tangible and intangible assets in respect of the acquisition of RDT are provisional and are based on information that was available as of the acquisition date to estimate the fair value of these amounts. The Group’s management believes the information provides a reasonable basis for estimating the fair values of these amounts, but is waiting for additional information necessary to finalize those fair values. Therefore, provisional measurements of fair value that appear are subject to change. The Group expects to finalize the tangible and intangible assets valuation and complete the acquisition accounting as soon as practicable but no later than the measurement period.

Business Combination, Significant Transaction and Sale of Business (Tables) [Line Items]

Schedule of Estimated Fair Values of the Assets Acquired and Liabilities at the Date of Acquisition

The following table summarizes the estimated fair values allocated to I.T.D Group’s acquired assets and assumed liabilities, with reference to the acquisition as of the acquisition date:

Net assets excluding cash acquired	$	98
Other long-term assets		179
Intangible assets		901
Deferred taxes		(207	)
Liabilities in respect of business combination		(818	)
Other long-term liabilities		(137	)
Redeemable non-controlling interests		(145	)
Goodwill		1,405

Total assets acquired net of acquired cash	$	1,276

Business Combination, Significant Transaction and Sale of Business (Tables) [Line Items]

Schedule of Estimated Fair Values of the Assets Acquired and Liabilities at the Date of Acquisition

The following table summarizes the estimated fair values allocated to A.A Engineering’s acquired assets and assumed liabilities, with reference to the acquisition as of the acquisition date:

Net assets excluding cash acquired	$	389
Other long-term assets		104
Intangible assets		1,139
Deferred taxes		(262	)
Other long-term liabilities		(260	)
Non-controlling interests		(527	)
Goodwill		2,214

Total assets acquired net of acquired cash	$	2,797

Business Combination, Significant Transaction and Sale of Business (Tables) [Line Items]

Schedule of Estimated Fair Values of the Assets Acquired and Liabilities at the Date of Acquisition

The following table summarizes the provisional estimated fair values ⁽¹⁾ of the acquired assets and assumed liabilities, with reference to the acquisition as of the acquisition date:

Net assets excluding cash acquired	$	11
Customer relations		1,969
Dividend to former shareholder		(7,327	)
Liabilities due to acquisitions		(2,461	)
Goodwill		4,438

Total assets acquired net of acquired cash	$	(3,370	)

⁽¹⁾

The estimated fair values of the tangible and intangible assets in respect of the acquisition of Bear Staffing are provisional and are based on information that was available as of the acquisition date to estimate the fair value of these amounts. The Group’s management believes the information provides a reasonable basis for estimating the fair values of these amounts, but is waiting for additional information necessary to finalize those fair values. Therefore, provisional measurements of fair value that appear are subject to change. The Group expects to finalize the tangible and intangible assets valuation and complete the acquisition accounting as soon as practicable but no later than the measurement period.