v3.25.1
Additional Information Regarding Profit or Loss Items
 12 Months Ended
Dec. 31, 2024
Schedule of Lease Transactions [Abstract]  
ADDITIONAL INFORMATION REGARDING PROFIT OR LOSS ITEMS

NOTE 18 – ADDITIONAL INFORMATION REGARDING PROFIT OR LOSS ITEMS

 

   For the year ended
December 31,		 
   2024   2023   2022 
A. Revenue            
Breakdown of revenue by geography            
Israel   6,814    4,947    5,423 
Europe   240    423    146 
Asia   1,198    1,072    127 
USA   841    1,070    1,477 
Other   1    121    91 
    9,094    7,633    7,264 

 

   For the year ended
December 31,		 
   2024   2023   2022 
Revenues from key customers, each of which is responsible for 10% or more of the total revenues reported in the Consolidated Financial Statements:            
Customer 1   4,097    2,559    516 
Customer 2   1,332    908    4,016 
    5,429    3,467    4,532 
                
                
Trade receivables balance from key customers:               
Customer 1   648    1,592    39 
Customer 2   365    469    2,098 
    1,013    2,061    2,137 
Revenue by product group:               
In-Ear Headset systems   4,945    4,532    6,038 
SST Headset systems   3,818    2,713    749 
Other   331    388    477 
    9,094    7,633    7,264 
                

The Company operates in one operation segment. The Company’s chief operating decision-maker (CODM) the chief executive officer, evaluates performance, makes operating decisions and allocates resources based on financial data, consistent with the presentation in the accompanying financial statements. The CODM reviews revenue, gross profit and operating income.

 

   For the year ended December 31, 
   2024   2023   2022 
B. Cost of revenue            
Salaries and related expenses*   1,190    1,139    648 
Purchases   4,452    3,164    4,667 
Depreciation and amortization   64    61    55 
Decrease (increase) in inventory   (633)   (49)   (686)
Other   217    149    152 
    5,290    4,464    4,836 
*     Includes share-based compensation of $137 in 2024 and $421 in 2023.               
                
C. Research and development expenses*               
Salaries and related expenses   518    980    311 
Purchases   8    3    6 
Professional consulting   6    15    91 
Depreciation and amortization   14    19    9 
Other   31    31    22 
    577    1,048    439 
                
*     Includes share-based compensation of $160 in 2024 and $541 in 2023.               
                
D. Selling and marketing expenses*               
Salaries and related expenses   1,116    2,969    537 
Exhibitions and advertising   119    46    38 
Depreciation and amortization   11    25    23 
Other   121    130    74 
    1,367    3,170    672 
*     Includes share-based compensation of $284 in 2024 and $2,467 in 2023.               
                
E. General and administrative expenses*               
Salaries and related expenses   1,121    1,400    529 
Professional services   1,799    131    102 
Rent and maintenance   105    57    60 
Depreciation and amortization   52    26    10 
Other   248    118    136 
    3,325    1,732    837 
*     Includes share-based compensation of $279 in 2024 and $807 in 2023.               
   For the year ended December 31, 
   2024   2023   2022 
F. Other expenses            
Capital loss   5    
-
    
-
 
    5    
-
    
-
 
                
                
G. Finance expenses                
In respect of lease liabilities   34    12    10 
In respect of credit from related parties   
-
    
-
    
-
 
In respect of credit from banking corporations   14    9    34 
In respect of credit from others   
-
    
-
    
-
 
Revaluation of a SAFE   47    53    22 
Revaluation of a liability in respect of a warrants   
-
    12    
-
 
Other   29    18    57 
    124    104    123 
                
H. Finance income               
Securities income   81    
-
    
-
 
Revaluation of a liability in respect of warrants   
-
    
-
    1,237 
Exchange rate differentials   31    67    206 
Other   15    
-
    
-
 
    127    67    1,443