v3.26.1
RELATED PARTIES TRANSACTIONS AND BALANCES (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
SCHEDULE OF BALANCE RELATED PARTIES

         2025 
           Convenience
translation into
U.S. dollars		 
   Year ended December 31, 
   2024   2025   2025 
   NIS in thousands   in thousands 
             
Salaries and related benefits for related parties employed by the Company   471    709    222 
Compensation for related parties not employed by the Company   140    103    32 
SCHEDULE OF TRANSACTIONS RELATED PARTIES

            2025 
               Convenience
translation into
U.S. dollars		 
   Year ended December 31, 
   2023   2024   2025   2025 
   NIS in thousands   in thousands 
Compensation for related parties:                    
Salaries and related benefits for related parties employed by the Company   2,142    2,350    2,887    905 
Compensation for related parties not employed by the Company   610    574    509    160 
SCHEDULE OF KEY MANAGEMENT PERSONNEL

            2025 
               Convenience
translation into
U.S. dollars		 
   Year ended December 31, 
   2023   2024   2025   2025 
   NIS in thousands   in thousands 
                 
Salaries and related expenses   6,026    6,009    3,474    1,089 
Share-based compensation   339    391    62    19 
Number of key management personnel   9    8    4    4 
                     
Other payables and accruals   87    772    346    108