v3.26.1
LEASES (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
SCHEDULE OF ASSETS DEPRECIATED DETAILS

Assets are depreciated by the straight-line method over lease period as follows:

 

   Years
Property  3-6
Vehicles  3
SCHEDULE OF RIGHT OF USE ASSETS

  

   Property   Vehicles   Total 
   NIS in thousands 
             
Cost:               
Balance as of January 1, 2025   4,431    656    5,087 
Additions (*)   473    -    473 
Balance as of December 31, 2025   4,904    656    5,560 
                
Accumulated amortization:               
Balance as of January 1, 2025   2,795    512    3,307 
Additions   894    74    968 
Balance as of December 31, 2025   3,689    586    4,275 
    1,215    70    1,285 
                
Cost:               
Balance as of January 1, 2024   4,792    550    5,342 
Additions   -    106    106 
Other changes   (361)   -    (361)
Balance as of December 31, 2024   4,431    656    5,087 
                
Accumulated amortization:               
Balance as of January 1, 2024   1,902    394    2,296 
Additions   893    118    1,011 
Balance as of December 31, 2024   2,795    512    3,307 
    1,636    144    1,780 
                
Cost:               
Balance as of January 1, 2023   4,760    463    5,223 
Additions   32    87    119 
Balance as of December 31, 2023   4,792    550    5,342 
                
Accumulated amortization:               
Balance as of January 1, 2023   1,017    268    1,285 
Additions   885    126    1,011 
Balance as of December 31, 2023   1,902    394    2,296 
    2,890    156    3,046 

 

 

PULSENMORE LTD.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 8 – LEASES (cont.)

 

Convenience translation into U.S. dollars (see note 2c(3))

 

   Property   Vehicles   Total 
   in thousands 
             
Cost:               
Balance as of January 1, 2025   1,389    206    1,595 
Additions (*)   148    -    148 
Balance as of December 31, 2025   1,537    206    1,743 
                
Accumulated amortization:               
Balance as of January 1, 2025   876    161    1,037 
Additions   280    23    303 
Balance as of December 31, 2025   1,156    184    1,340 
    381    22    403 

 

(*)Additions during the year relate to the extension of the Company’s lease agreement for its office facilities.
SUMMARY OF LEASE LIABILITIES

 

   Property   Vehicles   Total 
   NIS in thousands 
             
Balance as of January 1, 2025   1,969    150    2,119 
Additions (*)   473    -    473 
Interest expense   280    35    315 
Payments   (1,226)   (116)   (1,342)
Balance as of December 31, 2025   1,496    69    1,565 
                
Short-term lease liabilities   978    45    1,023 
Long-term lease liabilities   518    24    542 
Balance as of December 31, 2025   1,496    69    1,565 
                
Balance as of January 1, 2024   3,164    166    3,330 
Additions   -    106    106 
Other changes   (350)   -    (350)
Interest expense   432    60    492 
Payments   (1,277)   (182)   (1,459)
Balance as of December 31, 2024   1,969    150    2,119 
                
Short-term lease liabilities   923    76    999 
Long-term lease liabilities   1,046    74    1,120 
Balance as of December 31, 2024   1,969    150    2,119 
                
Balance as of January 1, 2023   3,747    219    3,966 
Additions   32    87    119 
Interest expense   517    69    586 
Payments   (1,132)   (209)   (1,341)
Balance as of December 31, 2023   3,164    166    3,330 
                
Short-term lease liabilities   823    100    923 
Long-term lease liabilities   2,341    66    2,407 
Balance as of December 31, 2023   3,164    166    3,330 

 

 

PULSENMORE LTD.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 8 – LEASES (cont.)

 

Convenience translation into U.S. dollars (see note 2c(3))

 

   Property   Vehicles   Total 
   in thousands 
             
Balance as of January 1, 2025   617    47    664 
Additions (*)   148    -    148 
Interest expense   88    11    99 
Payments   (384)   (36)   (420)
Balance as of December 31, 2025   469    22    491 
                
Short-term lease liabilities   307    14    321 
Long-term lease liabilities   162    8    170 
Balance as of December 31, 2025   469    22    491 

 

(*)Additions during the year relate to the extension of the Company’s lease agreement for its office facilities.