v3.26.1
FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Tables)
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
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:

 

   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   -    -    -    -