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