v3.26.1
GENERAL AND ADMINISTRATIVE EXPENSES (Tables)
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
SCHEDULE OF GENERAL AND ADMINISTRATIVE 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   6,812    7,169    8,733    2,739 
Share-based compensation   2,252    1,226    472    148 
Office rent and maintenance   1,734    1,122    892    280 
Professional services   2,215    2,761    3,848    1,206 
Consulting services   2,287    966    630    197 
Depreciation   876    1,103    1,066    334 
Insurance   199    349    293    92 
Other   579    648    747    234 
 General and administrative expenses   16,954    15,344    16,681    5,230