Company: MYSZ
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023456
Chunk: 105

Company: My Size, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 105
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 Company evaluates
    the claim at a sum of NIS 175,000 (approximately $53), at this stage.

Note
6 – Business Combination

Acquisition
of Percentil

On
May 9, 2025, a newly-formed, wholly-owned subsidiary of the Company, New Percentil, entered into a production unit transfer agreement
with Casi Nuevo, pursuant to which New Percentil acquired a production unit of Casi Nuevo with a trade name of Percentil that was judicially
awarded to the Company in April 2025 within the framework of insolvency proceedings of Casi Nuevo filed with Commercial Court No. 13
of Madrid (Spain). The Acquisition was completed on May 9, 2025.

The
results of operations of New Percentil have been included in the consolidated financial statements since the acquisition date of May
9 2025. New Percentil revenues included in the Company’s consolidated statement of operations from May 9, 2025 through September
30, 2025 were $515.

    (a)
    Consideration
    transferred

The
Company paid €40,000 (approximately $45) and assumed liabilities which the Company had prior to bankruptcy as agreed with the insolvency
court.

    (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 due to examination
of the net working capital of New Percentil at the acquisition date. Any adjustments to the preliminary purchase price allocation identified
during the measurement period will be recognized in the period in which the adjustments are determined.

    13

MY
SIZE, INC. AND ITS SUBSIDIARIES

Notes
to Condensed Consolidated Interim Financial Statements (Unaudited)

U.S.
dollars in thousands (except share data and per share data)

Note
6 – Business Combination (Cont.)

The
following table summarizes the preliminary fair value of assets acquired and liabilities assumed as of the acquisition date:

Schedule of Preliminary Fair Value of Assets
Acquired and Liabilities 

    Thousands
    USD 
  
    Cash