Business Combination (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of Allocation of Purchase Price to Assets Acquired and Liabilities Assumed Based on Fair Values

The allocation of the purchase price to the assets acquired and liabilities assumed based on their fair values were as follows:

(in thousands)	As of May 13, 2021
Cash paid for purchase of EOS shares at Change in Control Date	$	46,908
Cash paid for purchase of OCEANEs at Change in Control Date		19,620
Total cash paid at Change in Control Date		66,528
Fair value of investment in EOS Shares held prior to Change in Control Date		23,549
Fair value of investment in OCEANEs held prior to Change in Control Date		1,477
Total fair value of investment in EOS held prior to Change in Control Date		25,026
Fair value of noncontrolling interest acquired after Change in Control Date		8,454
	$	100,008
Cash and cash equivalents	$	16,778
Accounts receivable		9,083
Inventory		26,531
Other current assets		4,422
Property, plant and equipment, net		1,650
Deferred tax assets		2,314
Right-of-use asset		4,341
Goodwill		27,841
Definite-lived intangible assets:
Developed technology		56,000
Customer relationships		9,500
Trade names		6,000
Other noncurrent assets		395
Contract liabilities		21,196
Long-term debt		15,297
Other liabilities assumed		28,354
Total identifiable net assets	$	100,008

Schedule of Unaudited Pro Forma Results

The unaudited pro forma results include IFRS to U.S. GAAP adjustments for EOS historical results and adjustments for accounting policy alignment, which were materially similar to the Company. Any differences in accounting policies were adjusted to reflect the accounting policies of the Company in the unaudited pro forma results presented.

	December 31,
(in thousands, except per share amounts)	2021			2020
Total revenue	$	251,906		$	172,052
Net loss		(140,441	)		(111,967	)
Net loss per share, basic and diluted	$	(1.46	)	$	(1.17	)