v3.26.1
FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Details Narrative)
₪ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
ILS (₪)
Dec. 31, 2024
ILS (₪)
Notes and other explanatory information [abstract]      
Net loss $ 879 ₪ 2,805  
Foreign exchange   5,191 ₪ 8,980
Concentration of credit risks $ 1,289 ₪ 4,114