v3.26.1
Financial Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Financial Instruments [Line Items]  
Schedule of Sensitivity Test to Possible Changes in Exchange Rate

Data on exchange rates are as follows:

 

   Representative 
   exchange rate
of USD
 
   (NIS/USD 1) 
Date of consolidated financial statements:    
December 31, 2025   3.190 
December 31, 2024   3.647 
December 31, 2023   3.627 

 

   % 
Changes in exchange rates for the year ended:    
December 31, 2025   (12.5)
December 31, 2024   0.5 
December 31, 2023   3 
Schedule of Financial Instruments Measured at Fair Value Fair value hierarchy of financial instruments measured at fair value:
   December 31, 2025 
   Level 1   Level 2   Level 3   Total 
   USD thousands 
Financial asset and liabilities                
Financial liability of warrants   
-
    
-
    4,066    4,066 

 

   December 31, 2024 
   Level 1   Level 2   Level 3   Total 
   USD thousands 
Financial asset and liabilities                
Convertible debt instrument and warrant (see Note 18B (2))   275    
-
         275 
Financial liability of warrants   
-
    
-
    1,149    1,149 
Schedule of Details Regarding Fair Value Measurement

Details regarding fair value measurement at Level 3:

 

   Financial
liability-
warrant
 
     
Balance as of January 1, 2025   1,149 
Exercise   (88)
Issuance   4,240 
Revaluation   (1,235)
Balance as of December 31, 2025   4,066 

 

    Financial asset-
convertible
note
 
  Financial
liability-
warrant
   
           
Balance as of January 1, 2024   73       2,518  
Exercise   -       (56)  
Issuance   -       2,028  
Proceed   (187)       -  
Revaluation   114       (3,341)
Balance as of December 31, 2024   -       1,149  
Schedule of Fair Value Measurement
Financial instrument   Valuation
method for
determining
fair value
  Significant
unobservable
inputs
     
For the year ended December 31, 2025                
Warrant (see note 9D1)   Black - Scholes   expected term     0.51, 3.51 years   
        expected volatility     177.59%, 102.59 %
        annual risk free interest     3.65%, 3.69 %
        dividend yield     0 %
                 
For the year ended December 31, 2024                
Warrant (see note 9D1)   Black - Scholes   expected term     4.5, 1.5 years   
        expected volatility     97.31%, 129.83 %
        annual risk free interest     4.30%, 4.54 %
        dividend yield     0 %
Currency risk [Member]  
Financial Instruments [Line Items]  
Schedule of Sensitivity Test to Possible Changes in Exchange Rate

Set forth below is a sensitivity test to possible changes in USD/NIS exchange rate as of December 31, 2025:

 

Sensitive instrument  Income (loss) from
change in exchange rate
 (U.S. dollars in thousands)
   Value
(U.S. dollars
in thousands)
   Income (loss) from
change in exchange rate
(U.S. dollars in thousands)
 
   Down 2%   Down 5%       Up 2%   Up 5% 
Cash and cash equivalents and deposits   14    34    689    (14)   (34)
Other current assets   4    10    206    (4)   (10)
Accounts payable   (3)   (8)   (150)   3    8 
Other payables   (22)   (54)   (1,078)   22    54 
Post-employment benefit liabilities   (3)   (8)   (160)   3    8 
Total income (loss)   (10)   (26)        10    26 

 

Set forth below is a sensitivity test to possible changes in USD/ EURO exchange rate as of December 31, 2025:

 

Sensitive instrument  Income (loss) from
change in exchange rate
(U.S. dollars in thousands)
   Value
(U.S. dollars
in thousands)
   Income (loss) from
change in exchange rate
(U.S. dollars in thousands)
 
   Down 2%   Down 5%       Up 2%   Up 5% 
Cash and cash equivalents and deposits   2    6    125    (2)   (6)
Accounts payable   0    0    0    0    0 
Other payables   0    0    0    0    0 
Total income (loss)   2    6         (2)   (6)

 

Set forth below is a sensitivity test to possible changes in USD/NIS exchange rate as of December 31, 2024:

 

Sensitive instrument  Income (loss) from
change in exchange rate
 (U.S. dollars in thousands)
   Value
(U.S. dollars
in thousands)
   Income (loss) from
change in exchange rate
(U.S. dollars in thousands)
 
   Down 2%   Down 5%       Up 2%   Up 5% 
Cash and cash equivalents and deposits   8    21    423    (8)   (21)
Other current assets   14    35    704    (14)   (35)
Accounts payable   (1)   (3)   (60)   1    3 
Other payables   (14)   (36)   (723)   14    36 
Post-employment benefit liabilities   (3)   (7)   (140)   3    7 
Total income (loss)   4    10         (4)   (10)

 

Set forth below is a sensitivity test to possible changes in USD/ EURO exchange rate as of December 31, 2024:

 

Sensitive instrument  Income (loss) from
change in exchange rate
(U.S. dollars in thousands)
   Value
(U.S. dollars
in thousands)
   Income (loss) from
change in exchange rate
(U.S. dollars in thousands)
 
   Down 2%   Down 5%       Up 2%   Up 5% 
Cash and cash equivalents and deposits   1    2    39    (1)   (2)
Accounts payable   (2)   (5)   (92)   2    5 
Other payables   (1)   (2)   (50)   1    2 
Total income (loss)   (2)   (5)        2    5