SCHEDULE OF OTHER PAYABLES AND ACCRUALS COMPOSITION (Details) ₪ in Thousands, $ in Thousands |
Dec. 31, 2025
USD ($)
|
Dec. 31, 2025
ILS (₪)
|
Dec. 31, 2024
ILS (₪)
|
|---|---|---|---|
| Notes and other explanatory information [abstract] | |||
| Salaries and payroll-related institutions | $ 528 | ₪ 1,683 | ₪ 1,745 |
| Provision for bonus | 595 | 1,897 | 1,077 |
| Provision for vacation and recreation pay | 257 | 820 | 954 |
| Accrued expenses and other liabilities | 2 | 7 | 4 |
| Other payables and accruals composition | $ 1,382 | ₪ 4,407 | ₪ 3,780 |