| SCHEDULE OF FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT |
SCHEDULE
OF FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT
| | |
1
year | | |
2-3
years | | |
More
than 3 years | | |
Total | |
| | |
NIS
in thousands | |
| December 31, 2025: | |
| | | |
| | | |
| | | |
| | |
| Trade payables | |
| 1,980 | | |
| - | | |
| - | | |
| 1,980 | |
| Other payables and accruals | |
| 4,407 | | |
| - | | |
| - | | |
| 4,407 | |
| Liability of royalties to IIA | |
| 1,789 | | |
| 4,969 | | |
| 8,868 | | |
| 15,626 | |
| Lease liabilities | |
| 1,127 | | |
| 606 | | |
| - | | |
| 1,733 | |
| Liabilities | |
| 9,303 | | |
| 5,575 | | |
| 8,868 | | |
| 23,746 | |
| | |
1
year | | |
2-3
years | | |
More
than 3 years | | |
Total | |
| | |
NIS
in thousands | |
| December 31, 2024: | |
| | | |
| | | |
| | | |
| | |
| Trade payables | |
| 2,359 | | |
| - | | |
| - | | |
| 2,359 | |
| Other payables and accruals | |
| 3,780 | | |
| - | | |
| - | | |
| 3,780 | |
| Liability of royalties to IIA | |
| 532 | | |
| 3,054 | | |
| 7,859 | | |
| 11,445 | |
| Lease liabilities | |
| 1,165 | | |
| 1,239 | | |
| - | | |
| 2,404 | |
| Liabilities | |
| 7,836 | | |
| 4,293 | | |
| 7,859 | | |
| 19,988 | |
Convenience
translation into U.S. dollars (see note 2c(3))
| | |
1
year | | |
2-3
years | | |
More
than 3 years | | |
Total | |
| | |
in
thousands | |
| December 31, 2025: | |
| | | |
| | | |
| | | |
| | |
| Trade payables | |
| 621 | | |
| - | | |
| - | | |
| 621 | |
| Other payables and accruals | |
| 1,382 | | |
| - | | |
| - | | |
| 1,382 | |
| Liability of royalties to IIA | |
| 561 | | |
| 1,557 | | |
| 2,780 | | |
| 4,898 | |
| Lease liabilities | |
| 353 | | |
| 190 | | |
| - | | |
| 543 | |
| Liabilities | |
| 2,917 | | |
| 1,747 | | |
| 2,780 | | |
| 7,444 | |
|
| SCHEDULE OF CHANGES IN THE FINANCIAL INSTRUMENTS |
The
following table presents the changes in the financial instruments measured within level 3:
SCHEDULE
OF CHANGES IN THE FINANCIAL INSTRUMENTS
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
| | |
Convenience
translation into U.S. dollars | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
NIS
in thousands | | |
in
thousands | |
| | |
| | |
| | |
| | |
| |
| Balance as of January 1 | |
| 15,595 | | |
| - | | |
| - | | |
| - | |
| Recognition of derivative
financial instrument | |
| - | | |
| - | | |
| - | | |
| - | |
| Losses (profits)
recognized in comprehensive loss | |
| (15,595 | ) | |
| - | | |
| - | | |
| - | |
| Balance as of December 31 | |
| - | | |
| - | | |
| - | | |
| - | |
|