Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of Financial Assets and Financial Liabilities

The financial assets and financial liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9, “Financial Instruments” (“IFRS 9”):

	December 31,
	2024		2023
Financial assets:
Cash and restricted deposits	$	1,560	$	2,141
Short-term deposits		-		3,000
Other receivables		449		203
Related parties		4,239		-

Total financial assets at amortized cost		6,248		5,344

Investments in financial assets at fair value		871		659

Financial liabilities:

Credit from others		75		48
Warrants liability		-		191
Lease liability		48		76

Total financial and lease liabilities	$	123	$	315

Schedule of Company's Financial Instruments

The tables below are a comparison between the carrying amount and fair value of the Company’s financial instruments as of December 31, 2024, and 2023, which are presented in the financial statements not at fair value (other than those whose amortized cost is a reasonable approximation of fair values):

	Carrying amount		Fair Value
	December 31,		December 31, 2023
	2024		Level 1		Level 2		Level 3
Investments in short-term financial assets	$	354	$	354	$	-	$	-
Investments in financial assets	$	517	$	517	$	-	$	-

	Carrying amount		Fair Value
	December 31,		December 31, 2023
	2023		Level 1		Level 2		Level 3
Investments in financial assets	$	659	$	-	$		$	659
Warrants		191		-		191		-