v3.26.1
CASH AND CASH EQUIVALENTS
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
CASH AND CASH EQUIVALENTS

NOTE 5 – CASH AND CASH EQUIVALENTS

 

  A) Information of accounting policy

 

  1) Cash and cash equivalents in the statement of cash flows

 

As part of the consolidated statement of cash flows, cash and cash equivalents include: cash on hand and short-term deposits and other highly liquid short-term investments, the original maturity of which does not exceed three months.

 

  2) Classification of cash flows from interest and dividends in the statement of cash flows

 

In the consolidated statement of cash flows, the Company presents interest received as part of cash flows from investing activities. Additionally, the Company presents interest paid as part of cash flows from financing activities.

 

  B) Additional information

 

   2024   2025   2025 
       Convenience
translation into
U.S. dollars
 
   Year ended December 31, 
   2024   2025   2025 
   NIS in thousands   in thousands 
Cash on hand and in bank:               
                
NIS   23,252    13,689    4,292 
US Dollar   17,562    7,788    2,441 
Euro   231    109    34 
Other   125    18    6 
Cash on hand and in bank   41,170    21,604    6,773 

 

 

PULSENMORE LTD.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS