v3.26.1
TRADE PAYABLES AND OTHER PAYABLES AND ACCRUALS
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
TRADE PAYABLES AND OTHER PAYABLES AND ACCRUALS

NOTE 10 – TRADE PAYABLES AND OTHER PAYABLES AND ACCRUALS

 

  A) Information of accounting policy

 

Trade payables, other payables and accruals constitute financial liabilities that are initially recognized at fair value and subsequently measured at amortized cost using the effective interest rate method (see note 4(b)(2)).

 

  B) Other payables and accruals composition

 

Set forth below are the composition of other payables and accruals:

 

         2025 
       Convenience
translation into
U.S. dollars
 
   Year ended December 31, 
   2024   2025   2025 
   NIS in thousands   in thousands 
             
Salaries and payroll-related institutions   1,745    1,683    528 
Provision for bonus   1,077    1,897    595 
Provision for vacation and recreation pay   954    820    257 
Accrued expenses and other liabilities   4    7    2 
Other payables and accruals composition   3,780    4,407    1,382 

 

 

PULSENMORE LTD.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS