ClearPoint Neuro, Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

Business Combination (Tables)

Useful life
(in years)

Fair Value
(in thousands)

Developed Technology

Customer Relationships

Trademark/Trade Name

Total identifiable intangible assets

Business Combination (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of Fair Value of Consideration Transferred

The components of preliminary fair value of consideration transferred are as follows (in thousands):


Consideration Transferred
Cash consideration paid to the former equityholders of IRRAS	$	15
Stock consideration to the former equityholders of IRRAS		17,820
Total consideration transferred	$	17,835

Summary of Purchase Price Allocation

The following table summarizes the preliminary purchase price allocation as of the acquisition date (in thousands):


Net Assets Acquired	Fair Value
Cash, cash equivalents, and restricted cash	$	1,152
Accounts receivable, net		1,588
Inventory, net		2,005
Prepaid expenses and other current assets		414
Property, plant, and equipment		50
Operating right-of-use asset		2,670
Intangible assets		14,090
Goodwill		7,472
Total assets acquired	$	29,441

Accounts payable		1,249
Accrued compensation		2,329
Other accrued liabilities		5,004
Operating lease liability, current portion		218
Operating lease liability		2,452
Deferred tax liabilities, net		354
Total liabilities acquired	$	11,606

Net assets acquired	$	17,835

Summary of Valuation of Acquired Intangible Assets and Estimated Useful Lives

The following table summarizes the preliminary valuation of acquired intangible assets and estimated useful lives as of the acquisition date ($ in thousands):

Schedule of Unaudited Pro Forma Combined Results

The following table presents the unaudited pro forma combined results of the Company and the acquired assets of IRRAS for the years ended December 31, 2025 and 2024, as if the acquisition had occurred on January 1, 2024:


	December 31,
(in thousands)	2025		2024
Net revenues	$	44,457	$	36,880
Net loss	$	36,041	$	30,574