v3.26.1
BASIC AND DILUTED NET LOSS PER SHARE (Tables)
12 Months Ended
Dec. 31, 2025
Profit or loss [abstract]  
SCHEDULE OF LOSS PER SHARE

            2025 
               Convenience
translation into
U.S. dollars
 
   Year ended December 31, 
   2023   2024   2025   2025 
   NIS in thousands   in thousands 
                 
Loss attributable to ordinary shares   58,567    36,736    15,853    4,970 
Weighted average number of shares used in loss per share calculation   6,403,108    6,404,719    6,442,805    6,442,805 
Basic loss per share   9.12    5.76    2.46    0.77 

 

  B) Diluted

 

Instruments that can potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share, as their impact was anti-dilutive:

 

          
   As of December 31, 
   2023   2024   2025 
Outstanding options at end of the year issued as part of share-based compensation   489,988    448,687    383,229