Company: MYSZ
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023456
Chunk: 106

Company: My Size, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 106
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7 

    Account receivable 
     109 

    Other receivable 
     4 

    Client relationship** 
     191 

    Trade payables 
     (55)

    Loans*** 
     (778)

    Inventory 
     96 
  
    Fixed assets 
     14 
  
    Technology** 
     440 
  
    Goodwill 
     134 
  
    Other payables 
     (50)
  
    Sellers payables 
     (401)
  
    Long-term payables 
     (188)
  
    Total consideration
    paid 
     45 

    *
    The
    estimated useful life of technology is 2 years. 
  
    **
    The
    technology was calculated using MEEM replacement cost and is ranked as Level 3 assets as there is no active market.

    (c)
    Acquisition-related
    costs

The
Company did not incur any direct transaction costs during the nine month period ended September 30, 2025.

Acquisition
of ShoeSizeMe

On
September 8, 2025, the company purchased 100% of the share capital of ShoeSizeMe AG.

The
results of operations of ShoeSizeMe have been included in these consolidated financial statements since the acquisition date of September
8, 2025. ShoeSizeMe revenues included in the Company’s consolidated statement of operations from September 8 2025 through September
30, 2025 were $3.

    (a)
    Consideration
    transferred

In
consideration for the purchase of the shares of ShoeSizeMe and in accordance with the Purchase Agreement, the Company (i) paid a cash
payment of $150
and (ii) issued 241,093
shares of the Company’s common stock. The fair value
of the shares for the purchase price allocation was determined using the closing price on September 8, 2025 at $338.

    (b)
    Identifiable
    assets acquired and liabilities assumed

Under
the preliminary purchase price allocation, the Company allocated the purchase price to tangible and identified intangible assets acquired
and liabilities assumed based on the preliminary estimates of their fair values, which were determined using generally accepted valuation
techniques based on estimates and assumptions made by management at the time of the acquisition. Such estimates are subject to change
during the measurement period which is not expected to exceed one year. The purchase price allocation was not finalized duo to examination