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FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

SCHEDULE OF FINANCIAL INSTRUMENT MEASURED ON RECURRING BASIS

		As of June 30, 2024								Fair Value Measurements
						Fair				As of June 30, 2024
		Amount				Value				Level 1				Level 2				Level 3

Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾		$	30			$	30			$	-			$	-			$	30
Note payable:
BroadOak loan			7,400				6,784				-				-				6,784
		$	7,430			$	6,814			$	-			$	-			$	6,814

(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 Loan to June 30, 2024 is as follows:

																		Adjustment
		December 31, 2023				Payments				Transferred to Accrued Expenses				Accretion/ Interest Accrued				to Fair Value/ Mark to Market				June 30, 2024

Asuragen		$	453			$	-			$	(453	)		$	30			$	-			$	30

BroadOak loans			9,343				(2,600	)			-				-				41				6,784

		$	9,796			$	(2,600	)		$	(453	)		$	30			$	41			$	6,814

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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