v3.25.2
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables)
 12 Months Ended
Dec. 31, 2024
Financial Instruments And Risk Management  
SCHEDULE OF FINANCIAL ASSETS AND IMPACT OF CREDIT EXPOSURE

Composition of the Group’s financial assets and financial liabilities:

 

   2024   2023 
   December 31, 
   2024   2023 
Financial assets at amortized cost:          
Cash and cash equivalents   2,343    168 
Other current receivables   1,993    424 
Total financial assets   4,336    592 
SCHEDULE OF FINANCIAL LIABILITIES FAIR VALUE THROUGH PROFIT OR LOSS

 

   2024   2023 
   December 31, 
   2024   2023 
Financial liabilities at fair value through profit or loss:          
Short term loan   1,000    - 
Convertible notes   391    377 
Convertible Features   791    - 
Warrants - derivative financial liability   1,384    1,143 
Pre-paid advance   -    700 
Bridge loans liabilities   902    2,233 
Total financial liabilities at fair value through profit or loss   4,468    4,453 
           
Financial liabilities at amortized cost:        
Trade and other payables   13,605    12,487 
Convertible notes   2,469    1,013 
Lease liabilities   418    649 
Government grants   177    153 
Total financial liabilities at amortized cost   16,669    14,302 
Total financial liabilities   21,137    18,755 
SCHEDULE OF FOREIGN CURRENCY SENSITIVITY ANALYSIS

 

   Change in
NIS rate		   Effect on
net loss		 
December 31, 2024   10%   275 
December 31, 2023   10%   165 

 

   Change in AUD rate   Effect on net loss 
December 31, 2024   10%   38
December 31, 2023   10%   19 

 

   Change in SGD rate   Effect on net loss 
December 31, 2024   10%   10 
December 31, 2023   10%   14 

 

   Change in EUR rate   Effect on net loss 
December 31, 2024   10%   16 
December 31, 2023   10%   10 
SCHEDULE OF CONTRACTUAL MATURITY FOR FINANCIAL LIABILITIES

 

   Less than
one year		   1 to 2
years		  

2 to 3

years

   3 to 4
years		   4 to 5
years		  

>5

years

   Total 
                             
Trade and other payables   13,605    -    -    -    -    -    13,605 
Short term loan   1,000    -    -    -    -    -    1,000 
Bridge loans   902    -    -    -    -    -    902 
Government grants   177    -    -    -    -    -    177 
Lease liability   81    74    74    74    74    41    418 
Convertible note   3,651    -    -    -    -    -    3,651 
Financial derivatives   1,384    -    -    -    -    -    1,384 
                                    
Financial liabilities undiscounted cashflows    20,800    74    74    74    74    41    21,137 

 

As of December 31, 2023

 

   Less than
one year		   1 to 2
years		   2 to 3
years		   3 to 4
years		   4 to 5
years		   > 5
years		   Total 
                             
Trade and other payables   12,487    -    -    -    -    -    12,487 
Bridge loans   1,750    453    15    15    -    -    2,233 
Government grants   153    -    -    -    -    -    153 
Lease liability   81    81    74    74    74    265    649 
Convertible promissory note   1,013    -    -    -    -    -    1,013 
Pre-paid advance   700    -    -    -    -    -    700 
Convertible note   377    -    -    -    -    -    377 
Financial derivatives   1,143    -    -    -    -    -    1,143 
                                    
Financial liabilities undiscounted cashflows     17,704    534    89    89    74    265    18,755