v3.25.1
Liabilities for Employee Benefits, Net (Tables)
12 Months Ended
Dec. 31, 2024
Liabilities for Employee Benefits, Net [Abstract]  
Schedule of Liabilities for Employee Benefits, Net
   December 31 
   2024   2023 
A. Composition:        
         
Present value of defined benefit liabilities   260    234 
Less - fair value of plans’ assets   225    204 
    35    30 
Schedule of Changes in the Present Value of Defined Benefit Liabilities
B. Changes in the present value of defined benefit liabilities
   December 31 
   2024   2023 
Balance at beginning of year   234    226 
Current service cost   7    6 
Interest cost   12    12 
Benefits paid   
-
    
-
 
Expenses in respect of exchange rate differences   (1)   (8)
Net actuarial loss   8    (2)
Balance at end of year   260    234 
Changes in the fair value of plan assets
   2024   2023 
         
Balance at beginning of year   204    194 
Expected return on plan assets   11    10 
Employer contributions   
-
    
-
 
Benefits paid   
-
    
-
 
Income from exchange rate differences   (1)   (8)
Net actuarial gain   11    8 
Balance at end of year   225    204 
           
Actual return on plan assets   
-
    (10)
Schedule of Expenses in Respect of Defined Benefit Plans
D. Expenses in respect of defined benefit plans
   For the year ended
December 31,
 
   2024   2023 
         
Current service cost   7    6 
Interest cost   2    12 
Expected return on plans’ assets   
-
    10 
Exchange rate differentials, net   
-
    (2)
    9    26 
Presentation in profit and loss:          
Cost of revenue   7    6 
Finance expenses   2    20 
    9    26 
           
Presentation in other comprehensive income (loss)   (3)   6 
Schedule of Key Actuarial Assumptions
E. Key actuarial assumptions
   December 31, 
   2024   2023 
         
Discount rate   5.53%   5.5%
           
The expected weighted average cost of capital on plans’ assets   5.57%   5.56%
           
Expected pay rise rate   2.39%   2.41%
Schedule of Expenses in Respect of Defined Contribution Plans
F. Expenses in respect of defined contribution plans  For the year ended
December 31,
 
   2024   2023 
         
Expenses in respect of employee benefits   9    7 
           
Presentation on profit and loss:          
Cost of revenue   3    2 
Research and development expenses   1    1 
Selling and marketing expenses   2    1 
General and administrative expenses   3    3 
    9    7