Nano Dimension Ltd.

Note 6 – Property, plant and equipment, net

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

On July 15, 2026, the Company entered into an agreement to terminate the lease for its current corporate headquarters, effective December 31, 2026, in exchange for a one-time payment of $13.0 million paid upon entering in to the agreement. The net book value of the leasehold improvements for our corporate headquarters was $6.7 million as of the termination date. As such, the remaining balance is depreciated over the remaining term which resulted in $3.3 million of depreciation in the third quarter of 2026. The pending sale of Markforged, Inc. to Stratasys was determined to be a triggering event as the sale is structured to only include Markforged, Inc. and its subsidiaries, leaving Markforged Holding Corp. and its other subsidiary, Markforged Sweden AB (MFS) as ongoing subsidiaries of Nano Dimension Ltd. Upon review of the fair value of the fixed assets, an impairment charge of $1.2 million was recorded for the three and nine months ended September 30, 2026. In addition, the sale of theadditively manufactured electronics (“AME”)business assets in April 2026 resulted in the removal of property, plant & equipment with a net book value of $3.0 million.

Note 7 – Goodwill and Intangible Assets

Goodwill

The following table represents the change in the carrying value of goodwill for the nine months ended September 30, 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, resulting in a charge of $40.4 million during the nine months ended September 30, 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 September 30, 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 – Acquisitions and Divestitures