Nano Dimension Ltd.

Note 6 – Property, plant and equipment, net

The composition of property, plant and equipment, net is as follows:

Note 7 – Goodwill and Intangible Assets

Goodwill

The following table represents the change in the carrying value of goodwill for the three months ended March 31, 2026:

As a result of our ongoing strategic review process, there was an indicator of value for the Markforged FFF product line that was a triggering event for a goodwill impairment review. As a result, the Company conducted a goodwill impairment review and it was determined that the entire Markforged FFF product line goodwill balance was impaired as of March 31, 2026.

Intangible assets, net

The following table displays intangible assets, net by major class:

The Company recognized amortization expense of intangible assets as follows:

Expected resulting revenue is the basis for the economic pattern used to determine the amortization schedule of technology and customer relationships. Trademark intangible amortization is based on the term in which the Company anticipates using the asset. Amortization related to technology and mutual licensing under a settlement agreement are recorded to cost of revenue on the condensed consolidated statements of operations and comprehensive loss. Amortization related to trademarks and customer relationships are recorded in sales and marketing expense on the condensed consolidated statements of operations and comprehensive loss.

As of March 31, 2026, estimated amortization expense for intangible assets for each of the next five fiscal years and thereafter is expected to be as follows:

Note 8 – Accrued liabilities