v3.25.2
Transactions and Balances with Related Parties (Tables)
 12 Months Ended
Dec. 31, 2024
Transactions and Balances with Related Parties [Abstract]  
Schedule of Balances with Related Parties Balances with related parties:
   December 31, 2024   December 31, 2023 
   Key
management
personnel		   Other
related
parties		   Key
management
personnel		   Other
related
parties		 
Current assets  $
-
   $15   $
-
   $121 
Current assets  $
-
   $4,224   $
-
   $
-
 
Non-current assets  $
-
   $
-
   $
-
   $108 
Current liabilities  $55   $245   $95   $
-
 
Schedule of Transactions with Related Parties Transactions with related parties (not including amounts described in Note 24c):
   Year ended December 31, 
   2024   2023   2022 
Research and development expenses  $63   $40   $208 
Sale of minority interest in subsidiary  $
-
   $2,985   $
-
 
Schedule of Benefits to Key Management Personnel Benefits to key management personnel (including directors):
   Year ended December 31, 
   2024   2023   2022 
Short-term benefits  $765   $1,204   $1,940 
                
Management fees (see also note 25a)  $120   $220   $
-
 
                
Cost of share-based payment  $157   $84   $779 
Schedule of Warrants’ Fair Value was Calculated using the Black–Scholes

The warrants’ fair value was calculated using the Black–Scholes OPM, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions:

 

   December 31,
2024		   October 31,
2024		 
Dividend yield (%)   0    0 
Expected volatility (%)   72    72 
Risk-free interest rate (%)   2.17    4.15 
Underlying Share Price of Polyrizon Ltd. ($)   0.36    4.38 
Exercise price ($)   4.38    4.38 
Warrants fair value ($)   517    1,399