v3.26.1

SCHEDULE OF ESTIMATED FAIR VALUE OF TANGIBLE AND IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) - USD ($) $ in Thousands	Jun. 10, 2025	Dec. 31, 2025	Dec. 31, 2024
Business Combination [Line Items]
Goodwill		$ 8,572	$ 2,843
The Sleep Center of Nevada [Member]
Business Combination [Line Items]
Cash consideration	$ 6,000
Fair value of common stock consideration	1,304
Fair value of contingent equity consideration	1,350
Total fair value of consideration transferred	8,654
Cash	865
Accounts receivable	934
Prepaid expenses and other assets	51
Property and equipment	955
Operating and finance lease right-of-use assets	2,573
Intangible assets	1,900
Operating lease liabilities	(2,242)
Liabilities assumed	(2,111)
Total identifiable assets acquired and liabilities assumed	2,925
Goodwill	5,729
Net assets acquired and liabilities assumed	$ 8,654

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Vivos Therapeutics, Inc. 10-K