TRADE AND OTHER RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2025

Notes and other explanatory information [abstract]

SCHEDULE OF COMPOSITION OF OTHER RECEIVABLES

Set forth below are the composition of other receivables:

		2024				2025				2025
										Convenience translation into U.S. dollars
		Year ended December 31,
		2024				2025				2025
		NIS in thousands								in thousands

Government institutions			263				194				61
Advances to suppliers			247				271				85
Tax advances			45				-				-
Prepaid expenses			293				377				118
Other receivables (see note 12a(1))			389				549				172
Other receivables			1,237				1,391				436