| GOODWILL AND INTANGIBLE ASSETS, NET [Text Block] |
| NOTE 10 - |
GOODWILL AND INTANGIBLE ASSETS, NET
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Cultivations and processing licenses (*)
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Cost:
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Balance at January 1, 2023
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$
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2,524
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$
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13,076
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$
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1,564
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$
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117,900
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$
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23
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$
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135,087
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PPA adjustments
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-
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2,225
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-
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-
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-
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2,225
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Disposals
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-
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(2,225
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)
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-
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-
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-
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(2,225
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)
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Foreign currency translation adjustments
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-
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(349
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)
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-
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324
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-
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(25
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)
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Balance at December 31, 2023
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2,524
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12,727
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1,564
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118,224
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23
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135,062
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Impairment (Note 19F2)
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-
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-
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-
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(495
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)
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-
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(495
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Deconsolidation of Oranim
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-
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(2,822
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)
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-
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(3,499
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-
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(6,321
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)
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Foreign currency translation adjustments
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147
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174
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-
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578
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-
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899
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Balance at December 31, 2024
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2,671
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10,079
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1,564
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114,808
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23
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129,145
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Accumulated amortization:
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Balance at January 1, 2023
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1,673
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6,068
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1,516
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108,129
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20
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117,406
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Amortization during the year
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18
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1,730
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7
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-
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3
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1,758
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Balance at December 31, 2023
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1,691
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7,798
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1,523
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108,129
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23
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119,164
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Amortization during the year
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-
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1,369
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8
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-
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-
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1,377
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Deconsolidation of Oranim
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-
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(1,408
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-
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-
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-
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(1,408
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Balance at December 31, 2024
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1,691
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7,759
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1,531
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108,129
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23
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119,133
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Amortized cost at December 31, 2024
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$
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980
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$
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2,320
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$
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33
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$
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6,679
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$
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-
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$
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10,012
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Amortized cost at December 31, 2023
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$
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833
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$
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4,929
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$
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41
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$
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10,095
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$
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-
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$
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15,898
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(*) |
The licenses consist of GMP and GDP licenses and they have indefinitely useful life.
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Amortization expenses amounted to $1,377, $1,758 and $2,343, were recorded as part of selling and marketing expenses during the years ended December 31, 2024, 2023 and 2022, respectively. In addition, during the year ended December 31, 2022, the Company recorded goodwill and intangible assets impairment amounted to $107,854 and $3,067, respectively, related to Trichome (see Note 21 below). During the year ended December 31, 2023, the Company did not record goodwill and intangible assets impairment. During the year ended December 31, 2024, the Company derecognized goodwill and intangible assets in the amount of $3,499 and $1,414, respectively, as part of the deconsolidation of Oranim and goodwill impairment amounted to $495 related to Panaxia (see Note 19F below).
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