v3.26.1
RESEARCH AND DEVELOPMENT EXPENSES, NET (Tables)
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
SCHEDULE OF COMPREHENSIVE INCOME LOSS RESEARCH AND DEVELOPMENT EXPENSES

 

            2025 
               Convenience
translation into
U.S. dollars
 
   Year ended December 31, 
   2023   2024   2025   2025 
   NIS in thousands   in thousands 
                 
Salaries and related expenses   12,510    13,045    11,610    3,639 
Share-based compensation   879    117    108    34 
Depreciation   1,075    1,221    1,157    363 
Raw materials and consumables   711    510    487    153 
Consultants and subcontractors   15,324    5,296    4,616    1,447 
Patents   703    617    1,014    318 
Other   612    353    288    90 
Research and development expenses gross   31,814    21,159    19,280    6,044 
Net of grants from the IIA and KORIL   (415)   (1,029)   (1,930)   (605)
Research and development expenses, net    31,399    20,130    17,350    5,439