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20-F false true 2025-12-31 --12-31 2025 false false 001-43033 Pulsenmore Ltd. L3 Omarim St. 8 Omer IL Dr. Elazar Sonnenschein 8 Omarim St. Omer, IL 972 526062075 0000 0000 Ordinary shares, par value NIS 0.00032 per share PLSM NASDAQ 6502844 No No No Yes Non-accelerated Filer true false false false International Financial Reporting Standards false true Risk management and strategy <div>We have developed and maintain a cybersecurity risk management program that focuses primarily on securing and safeguarding computer systems, networks, cloud services, business applications, and data and that is integrated in our overall risk management strategy and framework. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zjIh9xp1ZyT8">We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zbRiN04sLoTk">implemented protocols to protect against cyber threats and ensure the containment and security of sensitive business data, including ongoing security reviews of critical systems, continuous monitoring of event data, and employee training programs, which processes are aligned with our overall business and operational goals and strategies. Our risk assessment occurs on an ongoing basis and covers identification of risks that could act against the company’s objectives as well as specific risks related to a compromise to the security of data. We engage a third party to provide operational support for cybersecurity risks. This forms a critical part of our risk management strategy, facilitating effective management and mitigation of risks, and ensuring adherence to applicable regulatory and industry standards. Overall, we believe that we have established a robust framework for confidentiality, integrity, and availability of information, adhering to relevant security standards, practices, and compliance requirements. In addition, we maintain insurance to help protect against risks associated with cybersecurity threats. As of the date of this Annual Report, we do not believe that any risks from cybersecurity threats have materially affected, or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. However, despite our efforts, we cannot eliminate all risks from cybersecurity threats, or provide assurances that we have not experienced an undetected cybersecurity incident. For more information about these risks, please see “Item 3.D Risk Factors— Risks Related to Government Regulation and Other Legal Compliance Matters—Increased cybersecurity requirements, vulnerabilities, threats, and more sophisticated and targeted computer crimes pose a risk to our systems, networks, products, solutions, services, and data, as well as our reputation, which could adversely affect our business.” in this Annual Report. </div> We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zbRiN04sLoTk">implemented protocols to protect against cyber threats and ensure the containment and security of sensitive business data, including ongoing security reviews of critical systems, continuous monitoring of event data, and employee training programs, which processes are aligned with our overall business and operational goals and strategies. true Governance <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250101__20251231_z4Q3E6Nl0RX7">Our audit committee oversees our cybersecurity program and helps guide our strategy for managing cybersecurity risks in the context of our overall risk management system. Our cybersecurity program is managed by our General Counsel and our internal IT team, who is responsible for leading enterprise-wide cybersecurity strategy, protocols, framework, standards and processes. The General Counsel reports to our board of directors, as well as our Chief Executive Officer and other members of senior management as appropriate. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250101__20251231_zrdhoIR9KB23">As of the date of this Annual Report, we are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zOvdUlAmzvx9">not aware of any material risks from cybersecurity threats that have materially affected or are reasonably likely to materially affect us, including our business strategy, results of operations or financial condition. Our audit committee oversees our cybersecurity program and helps guide our strategy for managing cybersecurity risks in the context of our overall risk management system. As of the date of this Annual Report, we are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zOvdUlAmzvx9">not aware of any material risks from cybersecurity threats that have materially affected or are reasonably likely to materially affect us, including our business strategy, results of operations or financial condition. false 1309 Tel-Aviv, Israel Kesselman & Kesselman

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NOTE 1 – GENERAL INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">General</td></tr> </table> Pulsenmore Ltd. (separately and collectively referred to with its wholly-owned subsidiaries as the “Company” or “Pulsenmore”) is an Israeli-based company, incorporated in Israel, and commenced its operations on October 27, 2014. The Company’s registered office is located at 8 Omarim Street, Omer, Israel. In March 2022, the Company established a wholly owned subsidiary, Pulsenmore Americas LLC (hereinafter – the “U.S. Subsidiary”), located in Boston, USA. The U.S. Subsidiary was incorporated under Delaware state law and began operations on March 10, 2022. In February 2023, the Company established a wholly owned subsidiary, Pulsenmore Korea (hereinafter – the “Korean Subsidiary”), located in Seongnam, South Korea. On December 31 2025, the Korean Subsidiary commenced a process of gradual shutdown over a period of five years which will lead to dissolution at the end of that period. As of December 31, 2025, the Company operates in a one operating segment, focusing on the research, development, manufacturing, and global marketing of innovative technological solutions, specifically portable ultrasound devices for home use. These devices enable remote physical examinations and monitoring via telemedicine technology. The Company develops and sells miniaturized ultrasound systems. The Company’s shares are traded on Tel-Aviv Stock Exchange (TASE) since 2021. In addition, On January 21, 2026, the Company completed registration on the Nasdaq and became a dual-listed company. On August 26, 2025, the Company received from a European certification body an EU Quality Management System Certificate for Regulation (CE MDR), valid until August 19, 2030. On December 8, 2024, the Company completed the preparation of its application for the marketing approval of the ES product in the United States. The application was submitted to the U.S. FDA for approval under the De-Novo pathway. The submission includes the results of clinical trials conducted in the U.S., along with additional supporting data, including results from further trials, safety data, and laboratory technical assessments. On October 31, 2025, the Company received approval to market the Company’s home ultrasound product from the U.S. Food and Drug Administration (FDA). PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 1 – GENERAL INFORMATION (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Reverse share split</td></tr> </table> Following the approval of the Company’s Board of Directors on April 3, 2025 and the Company’s General Shareholders meeting approval on May 20, 2025, the Company’s Board of Directors approved on December 18, 2025, a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--DescriptionOfReverseStockSplitsSignificantChangeInSharesIssuedAndOutstanding_c20251218__20251218_zegRuW8VBlQ" title="Reverse share splits, description">1-for-8 reverse share split of the Company’s ordinary shares. Every eight ordinary shares, par value NIS <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ParValuePerShare_iI_pid_uNISPshares_c20251218__ifrs-full--ClassesOfShareCapitalAxis__custom--EightOrdinarySharesMember_zY0Fe2upHt3j" title="Par value per share">0.00004 each will be consolidated to one ordinary share, par value NIS <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--ParValuePerShare_iI_pid_uNISPshares_c20251218__ifrs-full--ClassesOfShareCapitalAxis__custom--OneOrdinarySharesMember_zawvOfW2nJZf" title="Par value per share">0.00032 each. In addition, the number of shares resulting from the exercise of the options will also be adjusted, in which the number of options will be decreased in the same proportion, and the exercise price of the options will be multiplied by the consolidated conversion ratio (without changing the total exercise price of all securities allocated). On December 28, 2025, the reverse share split became effective. The reverse share split is not considered a change in the rights attached to the Company’s ordinary shares. Unless otherwise indicated herein, all references made to share or per share amounts in these consolidated financial statements (including the notes to the financial statements), have been retroactively adjusted to reflect the reverse share split, and loss per share figures have been retroactively restated accordingly. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">War in Israel</td></tr> </table> In October 2023, Israel was attacked by Hamas, a terrorist organization and entered a state of war. Since the commencement of these events, there have been additional active hostilities, including with Hezbollah in Lebanon, the Houthi movement which controls parts of Yemen, and with Iran. In response to ongoing Iranian aggression and support of proxy attacks against Israel, on June 12, 2025, Israel conducted a series of preemptive defensive air strikes in Iran targeting Iran’s nuclear program and military commanders. On June 24, 2025, a ceasefire with Iran was reached. On October 9, 2025, Israel, Hamas, the United States and other countries in the region agreed to a framework for a ceasefire in Gaza between Israel and Hamas. While that ceasefire has been mostly maintained, in late February 2026, Israel and the United States preemptively attacked Iran. As part of this conflict, Iran and Hezbollah have launched missile attacks throughout Israel. As a result, the Israeli government imposed restrictions on opening of non-essential places of business and announced recruitment of military reserves. The Company considered the impact of the war and determined that there were no material adverse impacts on the consolidated financial statements, including related significant estimates made by management, for the period ended December 31, 2025. However, at this time, it is not possible to predict the intensity or duration of the war, nor can the Company predict how this war will ultimately affect Israel’s economy in general. The Company continues to monitor the situation closely and examine the potential disruptions that could adversely affect its operations. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 1 – GENERAL INFORMATION (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">D)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Impact of inflation, interest rate and foreign exchange rate throughout 2025</td></tr> </table> During 2025, Inflation and interest rates have decreased in Israel and globally. The Bank of Israel decreased the interest rate from 4.75% at the beginning of the year to 4.25% as of December 31, 2025. The Company also periodically reviews its investment policy in light of changes in interest rates both domestically and internationally. As of the date of these financial statements, the Company is in the opinion that the continued decline in inflation and interest rates will not have a material impact on its financial position. The global macroeconomic factors impacting the Company’s financial results most significantly during the year ended December 31, 2025 were currency exchange rates and protectionist trade policies. The devaluation of the U.S. dollar relative to the New Israeli Shekel (“NIS”) had an adverse impact on the Company’s results of operations for the year, due to the increase in the U.S. dollar value of our NIS-denominated expenses in our Israeli location. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">E)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Approval of consolidated financial statements</td></tr> </table> These consolidated financial statements were authorized for issuance by the board of directors on March 26, 2026.

1-for-8

0.00004

0.00032

0.0475

0.0425

NOTE 2 – MATERIAL ACCOUNTING POLICIES <p id="xdx_84E_ecustom--ComplianceWithIFRSAccountingStandardsAndDisclosureRequirementsExplanatory_zxH1ioFW0Qgi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Compliance with IFRS Accounting Standards and disclosure requirements</td></tr> </table> The consolidated financial statements as of December 31, 2025, 2024 and for each of the three years in the period ended December 31, 2025, have been prepared in accordance with IFRS Accounting Standards, as issued by the International Accounting Standards Board. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basis of presentation of the financial statements</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The material accounting policies described below have been applied on a consistent basis for all the years presented, unless otherwise stated.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The preparation of financial statements in accordance with IFRS Accounting Standards requires management to make estimates, judgments and assumptions that may affect the reported amounts of assets, liabilities, equity and expenses, as well as the related disclosures of contingent assets and liabilities, in the process of applying the Company’s accounting policies. Actual results could differ from those estimates</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company’s operating cycle is 12 months.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Translation of balances and transactions in foreign currency</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Functional currency</td></tr> </table> The functional and reporting currency in these financial statements is the New Israeli Shekels (NIS), which is the primary currency of the economic environment in which the Company operates. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Transactions and balances</td></tr> </table> Transactions made in a currency which is different from the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuations where the items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at the end-of-year exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in comprehensive loss as financial income (expense). Translation differences related to non-monetary financial assets and liabilities (such as equity securities like shares or options) classified as financial instruments at fair value through comprehensive loss are recognized in comprehensive loss, as part of the gain or loss on changes at fair value. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – MATERIAL ACCOUNTING POLICIES (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Convenience translation into U.S. dollars</td></tr> </table> The reported NIS amounts as of December 31, 2025 and for the year then ended have been translated into U.S. dollars (“US dollars”, “USD”, “$”). All figures were translated using the representative exchange rate as of December 31, 2025 ($1 = NIS 3.19). The translation was made solely for the convenience of the reader. The dollar amount presented in these financial statements should not be construed to represent amounts receivable or payable in dollars or convertible into dollars, unless otherwise indicated in these financial statements. <p id="xdx_84D_eifrs-full--DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory_z5wtV9m0AG24" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 78pt; text-align: justify; text-indent: -14.2pt"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">D)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Consolidated financial statements:</td></tr> </table> A subsidiary is an entity over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. The subsidiaries are deconsolidated from the date that control ceases. Intercompany balances and transactions, including income and expenses on transactions between the Company’s subsidiaries, are eliminated. The accounting policies applied by the subsidiaries are consistent with the accounting policies adopted by the Company. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">E)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Critical accounting estimates and judgments</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Critical accounting estimates and assumptions</td></tr> </table> Estimates and judgments are continuously evaluated and are based on past experience and other factors, including expectations regarding future events that are considered reasonable in light of existing circumstances. The Company formulates estimates and assumptions about the future. By their nature, it is rare for accounting estimates to exactly match the actual results. The estimates and assumptions that carry a significant risk of requiring material adjustments to the carrying amounts of assets and liabilities in the financial statements during the next fiscal year are detailed below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value of derivatives</td></tr> </table> The fair value of financial instruments that are not traded in an active market (e.g., over-the-counter derivatives) is determined using valuation techniques. The Company exercises judgment in selecting different valuation methods and in making assumptions, which are primarily based on prevailing market conditions at each reporting date. The Company has engaged with a valuation specialist to determine the fair value of financial assets measured at fair value that are not traded in an active market, using generally accepted valuation techniques (see also Note 4b(3)). PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – MATERIAL ACCOUNTING POLICIES (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Liability for grants from the Israel Innovation Authority</td></tr> </table> In accordance with the accounting treatment outlined in Note 12a(5), the Company’s management must assess whether there is reasonable assurance that a grant received from the Israel Innovation Authority will not be repayable. If management concludes that there is no reasonable assurance that a grant, for which eligibility has been established, will not be repaid, the Company recognizes a financial liability. The present value of the liability for grants (see also Note 12a(5) is based on the Company’s management forecasts and assumptions regarding the royalty payments to be made based on the Company’s future revenues and the applicable discount rate. The Company’s financial statements include a liability for grants to be repaid, based on the projected aggregate sales of the Company in the coming years. Management’s forecasts for aggregate sales until the full repayment of the grants are based on the Company’s planned sales of its products in the coming years. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Critical judgments impacting the application of the Company’s accounting policies</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determination of lease period</td></tr> </table> As part of applying IFRS 16, the Company’s management considers facts and circumstances that create an economic incentive of the exercise of extension options or the non-exercise of termination options. Extension options, or periods after the exercise of termination options, are included in the term of the lease only to the extent that it is reasonably certain that the lease will be extended (or not terminated). The Company assess that all existing extension options in the lease agreements that it is party to are reasonably certain to be exercised, and all termination options are reasonably certain not be exercised. The Company’s management examines whether the extension option is reasonably certain to be exercised, or the termination option is reasonably certain not to be exercised, upon the occurrence of a significant event or change in circumstances that is under the control of the Company, and also affect the decision whether the Company is reasonably certain to exercise an option that was not previously included in determining the lease period, or not exercise an option previously included in determining the term of the lease. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Research and development capitalization</td></tr> </table> In accordance with the accounting treatment described in Note 16(a), the Company’s management must assess whether the criteria for recognizing development costs as intangible assets are met. The Company’s management exercised judgment in evaluating whether the criteria for capitalizing development costs related to its projects were met. Management concluded that, for Pulsenmore ES and Pulsenmore FC products, the incurred costs are considered maintenance of existing assets rather than the development of new ones, whereas for the Company’s other products, as of the reporting date, there is insufficient certainty regarding the technical feasibility of completing the asset in a manner that would make it available for use or sale. As of December 31, 2025, 2024 and 2023, the Company has not met the criteria for capitalizing development costs as intangible assets, and accordingly, no asset has so far been recognized in the consolidated financial statements in respect of capitalized development costs. Consequently, the research and development costs of the Company are fully recognized in the statement of comprehensive loss as incurred. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share-based compensation</td></tr> </table> Expenses related to options granted to directors, consultants, and employees are measured based on the fair value of the options, which is determined using the Black-Scholes pricing model. The pricing model requires assumptions regarding various factors, including expected volatility, the expected life of the options and the fair value of the shares at the grant date. The expected volatility is estimated based on the historical volatility of the Company and comparable publicly traded peer companies. The expected life of the options is estimated based on anticipated future price volatilities and the expected exercise patterns of the option holders. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

<p id="xdx_84E_ecustom--ComplianceWithIFRSAccountingStandardsAndDisclosureRequirementsExplanatory_zxH1ioFW0Qgi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Compliance with IFRS Accounting Standards and disclosure requirements</td></tr> </table> The consolidated financial statements as of December 31, 2025, 2024 and for each of the three years in the period ended December 31, 2025, have been prepared in accordance with IFRS Accounting Standards, as issued by the International Accounting Standards Board. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basis of presentation of the financial statements</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The material accounting policies described below have been applied on a consistent basis for all the years presented, unless otherwise stated.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The preparation of financial statements in accordance with IFRS Accounting Standards requires management to make estimates, judgments and assumptions that may affect the reported amounts of assets, liabilities, equity and expenses, as well as the related disclosures of contingent assets and liabilities, in the process of applying the Company’s accounting policies. Actual results could differ from those estimates</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company’s operating cycle is 12 months.</td></tr> </table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Translation of balances and transactions in foreign currency</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Functional currency</td></tr> </table> The functional and reporting currency in these financial statements is the New Israeli Shekels (NIS), which is the primary currency of the economic environment in which the Company operates. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Transactions and balances</td></tr> </table> Transactions made in a currency which is different from the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuations where the items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at the end-of-year exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in comprehensive loss as financial income (expense). Translation differences related to non-monetary financial assets and liabilities (such as equity securities like shares or options) classified as financial instruments at fair value through comprehensive loss are recognized in comprehensive loss, as part of the gain or loss on changes at fair value. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – MATERIAL ACCOUNTING POLICIES (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Convenience translation into U.S. dollars</td></tr> </table> The reported NIS amounts as of December 31, 2025 and for the year then ended have been translated into U.S. dollars (“US dollars”, “USD”, “$”). All figures were translated using the representative exchange rate as of December 31, 2025 ($1 = NIS 3.19). The translation was made solely for the convenience of the reader. The dollar amount presented in these financial statements should not be construed to represent amounts receivable or payable in dollars or convertible into dollars, unless otherwise indicated in these financial statements.

3.19

<p id="xdx_84D_eifrs-full--DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory_z5wtV9m0AG24" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 78pt; text-align: justify; text-indent: -14.2pt"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">D)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Consolidated financial statements:</td></tr> </table> A subsidiary is an entity over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. The subsidiaries are deconsolidated from the date that control ceases. Intercompany balances and transactions, including income and expenses on transactions between the Company’s subsidiaries, are eliminated. The accounting policies applied by the subsidiaries are consistent with the accounting policies adopted by the Company.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">E)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Critical accounting estimates and judgments</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Critical accounting estimates and assumptions</td></tr> </table> Estimates and judgments are continuously evaluated and are based on past experience and other factors, including expectations regarding future events that are considered reasonable in light of existing circumstances. The Company formulates estimates and assumptions about the future. By their nature, it is rare for accounting estimates to exactly match the actual results. The estimates and assumptions that carry a significant risk of requiring material adjustments to the carrying amounts of assets and liabilities in the financial statements during the next fiscal year are detailed below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value of derivatives</td></tr> </table> The fair value of financial instruments that are not traded in an active market (e.g., over-the-counter derivatives) is determined using valuation techniques. The Company exercises judgment in selecting different valuation methods and in making assumptions, which are primarily based on prevailing market conditions at each reporting date. The Company has engaged with a valuation specialist to determine the fair value of financial assets measured at fair value that are not traded in an active market, using generally accepted valuation techniques (see also Note 4b(3)). PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – MATERIAL ACCOUNTING POLICIES (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Liability for grants from the Israel Innovation Authority</td></tr> </table> In accordance with the accounting treatment outlined in Note 12a(5), the Company’s management must assess whether there is reasonable assurance that a grant received from the Israel Innovation Authority will not be repayable. If management concludes that there is no reasonable assurance that a grant, for which eligibility has been established, will not be repaid, the Company recognizes a financial liability. The present value of the liability for grants (see also Note 12a(5) is based on the Company’s management forecasts and assumptions regarding the royalty payments to be made based on the Company’s future revenues and the applicable discount rate. The Company’s financial statements include a liability for grants to be repaid, based on the projected aggregate sales of the Company in the coming years. Management’s forecasts for aggregate sales until the full repayment of the grants are based on the Company’s planned sales of its products in the coming years. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Critical judgments impacting the application of the Company’s accounting policies</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determination of lease period</td></tr> </table> As part of applying IFRS 16, the Company’s management considers facts and circumstances that create an economic incentive of the exercise of extension options or the non-exercise of termination options. Extension options, or periods after the exercise of termination options, are included in the term of the lease only to the extent that it is reasonably certain that the lease will be extended (or not terminated). The Company assess that all existing extension options in the lease agreements that it is party to are reasonably certain to be exercised, and all termination options are reasonably certain not be exercised. The Company’s management examines whether the extension option is reasonably certain to be exercised, or the termination option is reasonably certain not to be exercised, upon the occurrence of a significant event or change in circumstances that is under the control of the Company, and also affect the decision whether the Company is reasonably certain to exercise an option that was not previously included in determining the lease period, or not exercise an option previously included in determining the term of the lease. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Research and development capitalization</td></tr> </table> In accordance with the accounting treatment described in Note 16(a), the Company’s management must assess whether the criteria for recognizing development costs as intangible assets are met. The Company’s management exercised judgment in evaluating whether the criteria for capitalizing development costs related to its projects were met. Management concluded that, for Pulsenmore ES and Pulsenmore FC products, the incurred costs are considered maintenance of existing assets rather than the development of new ones, whereas for the Company’s other products, as of the reporting date, there is insufficient certainty regarding the technical feasibility of completing the asset in a manner that would make it available for use or sale. As of December 31, 2025, 2024 and 2023, the Company has not met the criteria for capitalizing development costs as intangible assets, and accordingly, no asset has so far been recognized in the consolidated financial statements in respect of capitalized development costs. Consequently, the research and development costs of the Company are fully recognized in the statement of comprehensive loss as incurred. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share-based compensation</td></tr> </table> Expenses related to options granted to directors, consultants, and employees are measured based on the fair value of the options, which is determined using the Black-Scholes pricing model. The pricing model requires assumptions regarding various factors, including expected volatility, the expected life of the options and the fair value of the shares at the grant date. The expected volatility is estimated based on the historical volatility of the Company and comparable publicly traded peer companies. The expected life of the options is estimated based on anticipated future price volatilities and the expected exercise patterns of the option holders. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <p id="xdx_804_ecustom--DisclosureOfNewIfrsAccountingStandardsAmendmentsToStandardsAndNewInterpretationsExplanatory_z6KhJtlnvDyg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 49.65pt; text-align: justify; text-indent: -49.65pt">NOTE 3 – NEW IFRS ACCOUNTING STANDARDS, AMENDMENTS TO STANDARDS AND NEW INTERPRETATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Amendments to existing standards adopted by the Company for reporting periods beginning on January 1, 2025:</td></tr> </table> Disclosures about Uncertainties in the Financial Statements – Amendments to Illustrative Examples on IFRS 7, IFRS 18, IAS 1, IAS 8, IAS 36 and IAS 37: In November 2025, the IASB issued amendments regarding ‘Disclosures about Uncertainties in the Financial Statements’ (the Examples). These Examples do not change requirements in current IFRS Accounting Standards. Rather, they provide additional insights into how to apply these disclosure requirements in current IFRS Accounting Standards. The Examples do not have an effective date, but entities might consider the application for December 2025 year-ends. The Company determined that insights provided by the Examples had already been considered and reflected in the Company’s consolidated financial statements. On that basis, management has concluded that additional disclosures are not required. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">New and amended IFRS accounting standards not yet effective and not early adopted by the Company:</td></tr> </table> On April 9, 2024, the International Accounting Standards Board (IASB) issued IFRS 18, Presentation and Disclosure in Financial Statements, which will replace IAS 1. The new standard introduces significant changes to the presentation of Financial Statements: 1. New categories and subtotals in the statement of profit or loss: The standard requires entities to classify income and expenses into operating, investing, and financing categories, enhancing comparability across entities. 2. Management-defined performance measures (MPMs): Entities must disclose MPMs in a single note to the financial statements, providing transparency about measures that management uses to assess financial performance. 3. Enhanced aggregation and disaggregation principles: The standard provides guidance to ensure that financial information is presented in a way that is useful to users, preventing the obscuring of material information. In addition, certain amendments have been made to IAS 7, Statements of cash flows. The standard is effective for annual periods beginning on or after January 1, 2027, with earlier application permitted. The Company is currently evaluating the potential impact of IFRS 18 on its financial statements, including whether to adopt the standard earlier than its mandatory effective date PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 4 – FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial risks management</td></tr> </table> Financial risk factors: The activities of the Company are exposed to a variety of financial risks, including: market risks (including currency risk and cash flow risk due to interest rate), credit risk and liquidity risk. Risk management is conducted by the Company’s finance department, which is responsible for identifying, assessing, and mitigating financial risks. The board of directors provides principles for comprehensive risk management. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Market risk</td></tr> </table> Foreign exchange risk: The Company operates on an international scale and is exposed to foreign exchange risk due to its exposure to various currencies, primarily the U.S. Dollar and the Euro (EUR). Foreign exchange risk arises from cash and cash equivalents, short-term deposits, contracts with customers, assets or liabilities denominated in foreign currencies. If the NIS would strengthen by 10% against the U.S. dollar, while all other variables remained the same, the net loss for the year ended would have been approximately NIS 2,805 thousand (approximately $879 thousand) higher, approximately NIS 5,191 thousand higher and approximately NIS 8,980 thousand higher for the year ended December 31, 2025, 2024 and 2023, respectively. Cash flow interest rate risk: The Company has received grants from the Israel Innovation Authority (the “IIA”) for participation in research and development activities. Under the terms of the grant, royalties are payable to the Innovation Authority based on revenues from the sale of products developed with its support. These payments are linked to the U.S. Dollar and bear an annual interest rate based on LIBOR. As of January 1, 2024, the IIA announced a transition to a variable interest rate based on SOFR - This change did not have a material impact the Company’s financial statements. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Liquidity risk</td></tr> </table> As the Company has not yet generated cash flows from operating activities, its funding sources primarily rely on the issuance of equity instruments to its shareholders. The following tables detail the Company’s remaining contractual maturities of its financial liabilities. These tables are prepared based on the undiscounted cash flows of financial liabilities, considering the earliest possible repayment date at which the Company may be required to settle its obligations. The tables include cash flows related to both principal and interest payments. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 4 – FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (cont.) SCHEDULE OF FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231__ifrs-full--MaturityAxis__custom--OneYearMember_zCBaJEqwZiga" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231__ifrs-full--MaturityAxis__custom--TwoToThreeYearsMember_z12QfjYNscI1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2-3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231__ifrs-full--MaturityAxis__custom--MoreThanThreeYearsMember_zWBBwOuk5Qz7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">More than 3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zNyf0lu4HvDg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">December 31, 2025:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_uNIS_maFLz2gE_z8dmM1D92nJ2" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,980</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,980</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--OtherCurrentPayables_iI_pn3n3_uNIS_maFLz2gE_zmLjMX14aZb7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,407</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--LiabilityOfRoyalties_iI_pn3n3_uNIS_maFLz2gE_zYoUZnEQbfda" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liability of royalties to IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,789</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,868</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,626</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CurrentNonCurrentLeaseLiabilities_iI_pn3n3_uNIS_maFLz2gE_zyM3qV6aDGL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,127</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">606</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,733</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinancialLiabilities_iI_pn3n3_uNIS_mtFLz2gE_zFQRHeRIrVo8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,303</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,575</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,868</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">23,746</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231__ifrs-full--MaturityAxis__custom--OneYearMember_zvRIaNBpX79l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241231__ifrs-full--MaturityAxis__custom--TwoToThreeYearsMember_zHPDenCNBecd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2-3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231__ifrs-full--MaturityAxis__custom--MoreThanThreeYearsMember_zhCPJ7qQvza2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">More than 3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20241231_zwRFpYe47fCg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">December 31, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_uNIS_maFLzlmj_zijPLrMu4ln7" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,359</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,359</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherCurrentPayables_iI_pn3n3_uNIS_maFLzlmj_zojAHTSQhMLb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,780</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--LiabilityOfRoyalties_iI_pn3n3_uNIS_maFLzlmj_znHdVG9bNt4b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liability of royalties to IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,054</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,445</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--CurrentNonCurrentLeaseLiabilities_iI_pn3n3_uNIS_maFLzlmj_zv0xkvNK2HK3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,165</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,239</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,404</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FinancialLiabilities_iI_pn3n3_uNIS_mtFLzlmj_z7lbdGhWfFW4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,836</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,293</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231__ifrs-full--MaturityAxis__custom--OneYearMember_zRsLleX9fdti" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231__ifrs-full--MaturityAxis__custom--TwoToThreeYearsMember_zVWbbn26Na45" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2-3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231__ifrs-full--MaturityAxis__custom--MoreThanThreeYearsMember_zK1KNIVcLDGf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">More than 3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zIdjpXO8lu0i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">December 31, 2025:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_uUSD_maFLz2gE_zECZpv9feKdd" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">621</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">621</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherCurrentPayables_iI_pn3n3_uUSD_maFLz2gE_zAzGqHkfQ8R2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,382</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,382</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LiabilityOfRoyalties_iI_pn3n3_uUSD_maFLz2gE_zkYEaiX3I91e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liability of royalties to IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">561</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,557</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,898</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentNonCurrentLeaseLiabilities_iI_pn3n3_uUSD_maFLz2gE_zt9wAzEmrbD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">353</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">190</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">543</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinancialLiabilities_iI_pn3n3_uUSD_mtFLz2gE_zRGyhYAMotD3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,747</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,444</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 4 – FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial instruments</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accounting policy information – Financial assets measured at amortized cost:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 1.25in"> </td> <td style="text-align: justify; width: 0.25in">A)</td> <td style="text-align: justify">Classification</td></tr> </table> Financial assets measured at amortized cost are financial assets held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and contractual terms that give rise on specific dates to cash flows that solely represent payments of principal and interest on the outstanding principal amount. The Company’s financial assets measured at amortized cost are included in the following categories: cash and cash equivalents, short-term deposits, trade receivable, other receivables and restricted deposits. The balance of short-term deposits includes deposits with banking institutions for short durations, where the original term exceeds three months from the investment date and does not meet the definition of cash equivalents. These deposits are presented in accordance with their deposit terms. The balance of trade receivables refers to amounts due from the Company’s customers for goods sold in the ordinary course of business. When the collection of these amounts is expected to occur within one year or less, they are classified as current assets; otherwise, they are classified as non-current assets. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 1.25in"> </td> <td style="text-align: justify; width: 0.25in">B)</td> <td style="text-align: justify">Recognition and measurement</td></tr> </table> Financial assets measured at amortized cost are initially recognized at fair value plus transaction costs, except for trade receivables, which are initially recognized at their transaction price, as defined in IFRS 15, and measured Subsequently at amortized cost using the effective interest rate method, net of an allowance for expected credit losses. Purchases and sales in the ordinary course of business of financial assets are accounted for at settlement date, which is the date the asset is delivered to or by the Company. Financial assets are derecognized when the rights to receive cash flows from them expire or are transferred, and the Company has substantially transferred all risks and rewards of ownership associated with these assets. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accounting policy information – Financial liabilities measured at amortized cost:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 1.25in"> </td> <td style="text-align: justify; width: 0.25in">A)</td> <td style="text-align: justify">Classification:</td></tr> </table> The Company’s financial liabilities, excluding lease liabilities, are initially recognized at fair value and subsequently measured at amortized cost using the effective interest rate method. The Company’s financial liabilities measured at amortized cost are included under the following items: trade payables and other payables and accruals. Trade payables include the Company’s obligations to pay for goods or services purchased from suppliers in the ordinary course of business. These payables are classified as current liabilities when payment is due within one year; otherwise, they are classified as non-current liabilities. The carrying amounts of other payables and accruals and credit balances provide a reasonable approximation of their fair value, since the impact of discounting is immaterial. For the accounting policy regarding lease liabilities, see note 8(a). PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 4 – FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (cont.) All financial instruments of the Company, as of December 31, 2025 and 2024 are accounted for under the amortized cost basis. The carrying amounts of the Company’s financial assets and financial liabilities provide a reasonable approximation of their fair value, as the impact of discounting is immaterial. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value of financial instruments:</td></tr> </table> The different levels of valuation of financial instruments are defined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices (unadjusted) in active markets for identical assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Inputs, other than quoted prices included within level 1 that are observable for the asset or liability, either directly (as prices) or indirectly (derived from prices).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Inputs for the asset or liability that are not based on observable market data (unobservable inputs).</td></tr> </table> The Company had no financial assets and liabilities measured at fair value as of and during the periods ended December 31, 2025 and 2024, respectively. On June 8, 2022, the Company recognized a derivative financial instrument measured at fair value through comprehensive loss, representing a contingent forward contract in accordance with the Second Investment Agreement signed with GE Healthcare Global Holdings Inc. (see note 12a(2)). The contract was conditional upon obtaining FDA approval for the Pulsenmore ES product. As of December 31, 2023, the Company did not meet the condition precedent required for the Investor’s Second Investment. Consequently, the derivative financial instrument was derecognized. <p id="xdx_898_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_z0Z24FJvSe68" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify">The following table presents the changes in the financial instruments measured within level 3: SCHEDULE OF CHANGES IN THE FINANCIAL INSTRUMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zliu4HVaieP7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zeBv03S9Z6tk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zw89YEVV5okk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_408_eifrs-full--FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets_iS_pn3n3_uNIS_zj7iAhs9VUh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Balance as of January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">15,595</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets_iS_pn3n3_uUSD_c20250101__20251231_zz4C26wLMMAg" style="width: 10%; text-align: right" title="Balance as of January 1">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RecognitionOfDerivativeFinancialInstrument_pn3n3_uNIS_zJ5Ntt6g8pXa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Recognition of derivative financial instrument</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--RecognitionOfDerivativeFinancialInstrument_pn3n3_uUSD_c20250101__20251231_zxp2H5dY1RYj" style="border-bottom: Black 1pt solid; text-align: right" title="Recognition of derivative financial instrument">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome_pn3n3_uNIS_zhlPKn7U8JU2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Losses (profits) recognized in comprehensive loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,595</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome_pn3n3_uUSD_c20250101__20251231_zB7ovZWr1gW8" style="border-bottom: Black 1pt solid; text-align: right" title="Losses (profits) recognized in comprehensive loss">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets_iE_pn3n3_uNIS_z3pbKD8r9l3i" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance as of December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets_iE_pn3n3_uUSD_c20250101__20251231_zGbjAHbsQTpc" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance as of December 31">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 4 – FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Concentration of credit risks:</td></tr> </table> As of December 31, 2025, the outstanding balance of the main customer Clalit Health Services amounts to NIS 4,114 thousand (approximately $1,289 thousand). This customer does not have a credit rating from the S&P rating agency. As of the financial statement approval date, the customer’s balance has been settled. The Company did not recognize any credit losses related to this client.

2805000

879000

5191000

8980000

SCHEDULE OF FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231__ifrs-full--MaturityAxis__custom--OneYearMember_zCBaJEqwZiga" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231__ifrs-full--MaturityAxis__custom--TwoToThreeYearsMember_z12QfjYNscI1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2-3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231__ifrs-full--MaturityAxis__custom--MoreThanThreeYearsMember_zWBBwOuk5Qz7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">More than 3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zNyf0lu4HvDg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">December 31, 2025:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_uNIS_maFLz2gE_z8dmM1D92nJ2" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,980</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,980</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--OtherCurrentPayables_iI_pn3n3_uNIS_maFLz2gE_zmLjMX14aZb7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,407</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--LiabilityOfRoyalties_iI_pn3n3_uNIS_maFLz2gE_zYoUZnEQbfda" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liability of royalties to IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,789</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,868</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,626</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CurrentNonCurrentLeaseLiabilities_iI_pn3n3_uNIS_maFLz2gE_zyM3qV6aDGL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,127</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">606</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,733</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinancialLiabilities_iI_pn3n3_uNIS_mtFLz2gE_zFQRHeRIrVo8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,303</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,575</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,868</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">23,746</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231__ifrs-full--MaturityAxis__custom--OneYearMember_zvRIaNBpX79l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241231__ifrs-full--MaturityAxis__custom--TwoToThreeYearsMember_zHPDenCNBecd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2-3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231__ifrs-full--MaturityAxis__custom--MoreThanThreeYearsMember_zhCPJ7qQvza2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">More than 3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20241231_zwRFpYe47fCg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">December 31, 2024:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_uNIS_maFLzlmj_zijPLrMu4ln7" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,359</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,359</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherCurrentPayables_iI_pn3n3_uNIS_maFLzlmj_zojAHTSQhMLb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,780</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--LiabilityOfRoyalties_iI_pn3n3_uNIS_maFLzlmj_znHdVG9bNt4b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liability of royalties to IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,054</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,445</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--CurrentNonCurrentLeaseLiabilities_iI_pn3n3_uNIS_maFLzlmj_zv0xkvNK2HK3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,165</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,239</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,404</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FinancialLiabilities_iI_pn3n3_uNIS_mtFLzlmj_z7lbdGhWfFW4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,836</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,293</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231__ifrs-full--MaturityAxis__custom--OneYearMember_zRsLleX9fdti" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231__ifrs-full--MaturityAxis__custom--TwoToThreeYearsMember_zVWbbn26Na45" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2-3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231__ifrs-full--MaturityAxis__custom--MoreThanThreeYearsMember_zK1KNIVcLDGf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">More than 3 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zIdjpXO8lu0i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">December 31, 2025:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_uUSD_maFLz2gE_zECZpv9feKdd" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">621</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">621</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherCurrentPayables_iI_pn3n3_uUSD_maFLz2gE_zAzGqHkfQ8R2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,382</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,382</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LiabilityOfRoyalties_iI_pn3n3_uUSD_maFLz2gE_zkYEaiX3I91e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liability of royalties to IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">561</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,557</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,898</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentNonCurrentLeaseLiabilities_iI_pn3n3_uUSD_maFLz2gE_zt9wAzEmrbD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">353</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">190</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">543</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinancialLiabilities_iI_pn3n3_uUSD_mtFLz2gE_zRGyhYAMotD3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,747</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,444</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1980000

4407000

1789000 4969000 8868000 15626000 1127000 606000 1733000

9303000

5575000

8868000

23746000

2359000

3780000

532000 3054000 7859000 11445000 1165000 1239000 2404000

7836000

4293000

7859000

19988000

621000

1382000

561000 1557000 2780000 4898000 353000 190000 543000

2917000

1747000

2780000

7444000

<p id="xdx_898_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_z0Z24FJvSe68" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify">The following table presents the changes in the financial instruments measured within level 3: SCHEDULE OF CHANGES IN THE FINANCIAL INSTRUMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zliu4HVaieP7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zeBv03S9Z6tk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zw89YEVV5okk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_408_eifrs-full--FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets_iS_pn3n3_uNIS_zj7iAhs9VUh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Balance as of January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">15,595</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets_iS_pn3n3_uUSD_c20250101__20251231_zz4C26wLMMAg" style="width: 10%; text-align: right" title="Balance as of January 1">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RecognitionOfDerivativeFinancialInstrument_pn3n3_uNIS_zJ5Ntt6g8pXa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Recognition of derivative financial instrument</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--RecognitionOfDerivativeFinancialInstrument_pn3n3_uUSD_c20250101__20251231_zxp2H5dY1RYj" style="border-bottom: Black 1pt solid; text-align: right" title="Recognition of derivative financial instrument">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome_pn3n3_uNIS_zhlPKn7U8JU2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Losses (profits) recognized in comprehensive loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,595</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome_pn3n3_uUSD_c20250101__20251231_zB7ovZWr1gW8" style="border-bottom: Black 1pt solid; text-align: right" title="Losses (profits) recognized in comprehensive loss">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets_iE_pn3n3_uNIS_z3pbKD8r9l3i" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance as of December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets_iE_pn3n3_uUSD_c20250101__20251231_zGbjAHbsQTpc" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance as of December 31">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

15595000

-15595000

4114000

1289000

NOTE 5 – CASH AND CASH EQUIVALENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents in the statement of cash flows</td></tr> </table> As part of the consolidated statement of cash flows, cash and cash equivalents include: cash on hand and short-term deposits and other highly liquid short-term investments, the original maturity of which does not exceed three months. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Classification of cash flows from interest and dividends in the statement of cash flows</td></tr> </table> In the consolidated statement of cash flows, the Company presents interest received as part of cash flows from investing activities. Additionally, the Company presents interest paid as part of cash flows from financing activities. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Additional information</td></tr> </table> SCHEDULE OF CASH AND CASH EQUIVALENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231_zm3WycLu4UH" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zGev1Dl2ozNa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash on hand and in bank:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Cash_iI_uNIS_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--NISMember_zrYLhTe09Of2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">NIS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">23,252</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">13,689</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--NISMember_zwts1ZM3cwkb" style="width: 14%; text-align: right" title="NIS">4,292</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Cash_iI_uNIS_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--USDollarMember_zih1Jd7TKZO5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">US Dollar</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--USDollarMember_zqcsm0nSDzGl" style="text-align: right" title="US Dollar">2,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Cash_iI_uNIS_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EuroMember_z9k8kC8dDZS7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Euro</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EuroMember_zOjGLakt0f9k" style="text-align: right" title="Euro">34</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Cash_iI_uNIS_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--OtherMember_zFcLyd5lbWnc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">125</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--OtherMember_zxZpIQetcHg" style="border-bottom: Black 1pt solid; text-align: right" title="Euro">6</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Cash_iI_uNIS_zfslsjEPJ834" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Cash on hand and in bank</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">41,170</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">21,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231_zZ0Nl4saGD36" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash on hand and in bank">6,773</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

SCHEDULE OF CASH AND CASH EQUIVALENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231_zm3WycLu4UH" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zGev1Dl2ozNa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash on hand and in bank:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Cash_iI_uNIS_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--NISMember_zrYLhTe09Of2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">NIS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">23,252</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">13,689</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--NISMember_zwts1ZM3cwkb" style="width: 14%; text-align: right" title="NIS">4,292</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Cash_iI_uNIS_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--USDollarMember_zih1Jd7TKZO5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">US Dollar</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--USDollarMember_zqcsm0nSDzGl" style="text-align: right" title="US Dollar">2,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Cash_iI_uNIS_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EuroMember_z9k8kC8dDZS7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Euro</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EuroMember_zOjGLakt0f9k" style="text-align: right" title="Euro">34</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Cash_iI_uNIS_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--OtherMember_zFcLyd5lbWnc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">125</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--OtherMember_zxZpIQetcHg" style="border-bottom: Black 1pt solid; text-align: right" title="Euro">6</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Cash_iI_uNIS_zfslsjEPJ834" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Cash on hand and in bank</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">41,170</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">21,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--Cash_iI_pn3n3_uUSD_c20251231_zZ0Nl4saGD36" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash on hand and in bank">6,773</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

23252000

13689000

4292000

17562000

7788000

2441000

231000

109000

34000

125000

18000

6000

41170000

21604000

6773000

NOTE 6 – TRADE AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> The balance of trade receivables represents the unconditional right to receive consideration, meaning that collection is dependent only on the passage of time until payment is due. If collection is expected within one year or less, they are classified as current assets; otherwise, they are classified as non-current assets. Trade receivables are initially recognized at their transaction price as defined in IFRS 15 - Revenue from contracts with customers, if they do not contain a significant financing component as per IFRS 15. Subsequently, they are measured at amortized cost, using the effective interest rate method, less an allowance for expected credit losses, in accordance with IFRS 9. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif">Additional information</td></tr> </table> Set forth below are the composition of other receivables: SCHEDULE OF COMPOSITION OF OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zyyqpnJ1ctV8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zFBMdkV2sOa3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_ecustom--GovernmentInstitutions_iI_pn3n3_uNIS_maORzKaI_zZsed1Qkv2O7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Government institutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">263</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">194</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--GovernmentInstitutions_iI_pn3n3_uUSD_c20251231_zKXeZ5d0pMT8" style="width: 14%; text-align: right" title="Government institutions">61</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CurrentAdvancesToSuppliers_iI_pn3n3_uNIS_maORzKaI_zYf4upmswTr2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advances to suppliers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">271</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--CurrentAdvancesToSuppliers_iI_pn3n3_uUSD_c20251231_zTyjDPabOPsh" style="text-align: right" title="Advances to suppliers">85</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TaxAdvances_iI_pn3n3_uNIS_maORzKaI_zirFIofzGhW8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--TaxAdvances_iI_pn3n3_uUSD_c20251231_zgkZrCGFzwR6" style="text-align: right" title="Tax advances">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentPrepaidExpenses_iI_pn3n3_uNIS_maORzKaI_zVXCZGkKSKN7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--CurrentPrepaidExpenses_iI_pn3n3_uUSD_c20251231_zP4n3H1UiGY8" style="text-align: right" title="Prepaid expenses">118</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--OtherCurrentReceivables_iI_pn3n3_uNIS_maORzKaI_zBBJRO4h2hVd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other receivables (see note 12a(1))</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">389</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">549</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--OtherCurrentReceivables_iI_pn3n3_uUSD_c20251231_zs28xGYN1M57" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables (see note 12a(1))">172</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherReceivables_iTI_pn3n3_uNIS_mtORzKaI_z0hcBAUpa9f1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,237</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--OtherReceivables_iTI_pn3n3_uUSD_c20251231_zSEhfZw3dlQk" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">436</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Set forth below are the composition of other receivables: SCHEDULE OF COMPOSITION OF OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zyyqpnJ1ctV8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zFBMdkV2sOa3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_ecustom--GovernmentInstitutions_iI_pn3n3_uNIS_maORzKaI_zZsed1Qkv2O7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Government institutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">263</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">194</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--GovernmentInstitutions_iI_pn3n3_uUSD_c20251231_zKXeZ5d0pMT8" style="width: 14%; text-align: right" title="Government institutions">61</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CurrentAdvancesToSuppliers_iI_pn3n3_uNIS_maORzKaI_zYf4upmswTr2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advances to suppliers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">271</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--CurrentAdvancesToSuppliers_iI_pn3n3_uUSD_c20251231_zTyjDPabOPsh" style="text-align: right" title="Advances to suppliers">85</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TaxAdvances_iI_pn3n3_uNIS_maORzKaI_zirFIofzGhW8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--TaxAdvances_iI_pn3n3_uUSD_c20251231_zgkZrCGFzwR6" style="text-align: right" title="Tax advances">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentPrepaidExpenses_iI_pn3n3_uNIS_maORzKaI_zVXCZGkKSKN7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--CurrentPrepaidExpenses_iI_pn3n3_uUSD_c20251231_zP4n3H1UiGY8" style="text-align: right" title="Prepaid expenses">118</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--OtherCurrentReceivables_iI_pn3n3_uNIS_maORzKaI_zBBJRO4h2hVd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other receivables (see note 12a(1))</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">389</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">549</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--OtherCurrentReceivables_iI_pn3n3_uUSD_c20251231_zs28xGYN1M57" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables (see note 12a(1))">172</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherReceivables_iTI_pn3n3_uNIS_mtORzKaI_z0hcBAUpa9f1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,237</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--OtherReceivables_iTI_pn3n3_uUSD_c20251231_zSEhfZw3dlQk" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">436</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 263000 194000 61000

247000

271000

85000

45000

293000

377000

118000

389000

549000

172000

1237000

1391000

436000

NOTE 7 – INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif">Information of accounting policy Inventory is measured at the lower of cost or net realizable value. The cost of inventory is determined using the “First in First Out” (FIFO) method, and includes design costs, raw materials, direct labor, other direct costs and manufacturing overhead costs, allocated based on normal capacity. Net realizable value is the estimated selling price of the inventory in the ordinary course of business, less the estimated costs necessary to make the sale. Inventory is written down for estimated obsolescence based upon management assumptions about future demand, expiration due date and market conditions. In 2025, the Company reassessed the expected realization period of certain “raw materials” and “finished goods” inventory items. Accordingly, NIS 11,753 thousand (approximately $3,684 thousand) of raw materials and NIS 1,584 thousand (approximately $497 thousand) of finished goods, respectively, were reclassified from current to non-current inventories, in the statement of financial position.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Additional information</td></tr> </table> SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_zRBkPla9mw64" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zeahWqxh68Wj" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eifrs-full--RawMaterials_iI_pn3n3_uNIS_maIzH7S_zCtOxTXHclKk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">17,980</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">15,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--RawMaterials_iI_pn3n3_uUSD_c20251231_zG587qy84iSi" style="width: 14%; text-align: right" title="Raw materials">4,979</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--WorkInProgress_iI_pn3n3_uNIS_maIzH7S_ztTwESFw8oy9" style="vertical-align: bottom; background-color: White"> <td>Work-in-progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--WorkInProgress_iI_pn3n3_uUSD_c20251231_zC2edGxg9Tm7" style="text-align: right" title="Work-in-progress">105</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinishedGoods_iI_pn3n3_uNIS_maIzH7S_zajgA7ZtT5W8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,992</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,713</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--FinishedGoods_iI_pn3n3_uUSD_c20251231_z8dRUuRKcnn7" style="border-bottom: Black 1pt solid; text-align: right" title="Finished goods">1,164</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Inventories_iTI_pn3n3_uNIS_mtIzH7S_zKpgd52KnBxi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">23,092</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,930</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--Inventories_iTI_pn3n3_uUSD_c20251231_zlxHTlaUF3F8" style="border-bottom: Black 2.5pt double; text-align: right" title="Inventories">6,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

11753000 3684000 1584000 497000 SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_zRBkPla9mw64" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zeahWqxh68Wj" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eifrs-full--RawMaterials_iI_pn3n3_uNIS_maIzH7S_zCtOxTXHclKk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">17,980</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">15,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--RawMaterials_iI_pn3n3_uUSD_c20251231_zG587qy84iSi" style="width: 14%; text-align: right" title="Raw materials">4,979</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--WorkInProgress_iI_pn3n3_uNIS_maIzH7S_ztTwESFw8oy9" style="vertical-align: bottom; background-color: White"> <td>Work-in-progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--WorkInProgress_iI_pn3n3_uUSD_c20251231_zC2edGxg9Tm7" style="text-align: right" title="Work-in-progress">105</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinishedGoods_iI_pn3n3_uNIS_maIzH7S_zajgA7ZtT5W8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,992</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,713</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--FinishedGoods_iI_pn3n3_uUSD_c20251231_z8dRUuRKcnn7" style="border-bottom: Black 1pt solid; text-align: right" title="Finished goods">1,164</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Inventories_iTI_pn3n3_uNIS_mtIzH7S_zKpgd52KnBxi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">23,092</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,930</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--Inventories_iTI_pn3n3_uUSD_c20251231_zlxHTlaUF3F8" style="border-bottom: Black 2.5pt double; text-align: right" title="Inventories">6,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

17980000

15883000

4979000

120000

334000

105000

4992000

3713000

1164000

23092000

19930000

6248000

NOTE 8 – LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> The Company’s leases include property and vehicle leases. At the commencement date, the Company measures the lease liability at the present value of the lease payments that are not paid at that date. Simultaneously, the Company recognizes a right-of-use asset in the amount of the lease liability plus any initial direct costs incurred by the Company. Variable lease payments that are linked to the Consumer Price Index (CPI) are initially measured using the index at the lease commencement date and are included in the calculation of the lease liability. When there is a change in lease cash flows due to a change in the index, the Company remeasures the lease liability based on the updated contractual cash flows, with a corresponding adjustment to the right-of-use asset. Since the interest rate implicit in the lease cannot be readily determined, the Company uses the Company’s incremental borrowing rate. The lease term is the non-cancellable period for which the Company has the right to use an underlying asset, together with both the periods covered by an option to extend the lease, if the Company is reasonably certain to exercise that option, and periods covered by an option to terminate the lease, if the Company is reasonably certain not to exercise that option. After the commencement date, the Company measures the right-of-use asset applying the cost model, less any accumulated depreciation and any accumulated impairment losses and adjusted for any remeasurement of the lease liability. Assets are depreciated by the straight-line method over lease period as follows: SCHEDULE OF ASSETS DEPRECIATED DETAILS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Property</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_ztT58SvvQgD1" title="Lease expiration">3-<span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zbMAd5Hh1Y11" title="Lease expiration">6</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%">Vehicles</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zkEXMRoY5H4f" title="Lease expiration">3</td></tr> </table> Interest on the lease liability is recognized in comprehensive loss in each period during the lease term in an amount that produces a constant periodic rate of interest on the remaining balance of the lease liability (see note 2e(2)(a)). PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 8 – LEASES (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Right-of-use assets</td></tr> </table> The lease agreements for the vehicles are for <span id="xdx_903_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zpRYwb6tKjoe" title="Lease expiration">3 years, whereas the lease agreements for the property are for <span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zZDV3TGisIs6" title="Lease expiration">3-<span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zfHsPE5NI8ab" title="Lease expiration">6 years and may include an option to extend the lease period. According to the lease agreements, the Company is reasonably certain to exercise such an option for 3 more years, and therefore this period was taken into consideration in the calculation of the lease liability. The Company leases office building in Ramat Gan which covers 390 square meters, with monthly rental payments estimated at approximately NIS 52,000 (approximately $16,301). The lease term is three years, with an option for a three-year extension. In November 2024, the Company extended the lease for an additional 36 months, starting from January 1, 2025. Under the extension terms, the monthly rental payments are estimated at approximately NIS 48,000 (approximately $15,047). The Company maintains restricted deposits in favor of the lessor as collateral for certain lease agreements, which are presented as restricted deposits in amount of NIS <span id="xdx_90D_eifrs-full--RestrictedCashAndCashEquivalents_iI_c20251231__ifrs-full--PropertyPlantAndEquipmentByOperatingLeaseStatusAxis__custom--OfficeLeaseBuildingMember_zA0pRbIHR4zb" title="Restricted deposit">140,000 (approximately $<span id="xdx_90E_eifrs-full--RestrictedCashAndCashEquivalents_iI_uUSD_c20251231__ifrs-full--PropertyPlantAndEquipmentByOperatingLeaseStatusAxis__custom--OfficeLeaseBuildingMember_z6gycbgDm8lj" title="Restricted deposit">43,887) the statement of financial position. The Company entered into a lease agreement for its production line in Omer for a period ended on December 31, 2025, with an option to extend the lease period for an additional period of 12 months. In July 2023 the Company signed an addendum to the lease agreement, under which 50.5 square meters were added to the leased space. The leased space in Omer covers 935 square meters, with monthly rental payments estimated at approximately NIS 42,000 (approximately $13,166). On October 1, 2025, the Company exercised the option for an additional 12 months, starting January 1, 2026. Under the extension terms, the monthly rental payments are estimated at approximately NIS 43,000 (approximately $13,480). SCHEDULE OF RIGHT OF USE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; font-weight: bold">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zmn896lXFNYe" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">4,431</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zqdMncZvHSq6" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">656</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20250101__20251231_z32WXo9FmxR4" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">5,087</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions (*)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_fKCop_zECP7MyNDbnk" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">473</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zaP8wE6LDihk" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20250101__20251231_fKCop_zSD7APjo2bF3" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">473</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zdlnj4ErLK7l" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">4,904</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zj4lICU0DODg" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">656</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20250101__20251231_zyrDOOR13CP9" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">5,560</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zDvkgH8WDPQc" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">2,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zHMTUP6NnrAl" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">512</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20250101__20251231_zDtO8VcNIPI6" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">3,307</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zePfdObL6dn4" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">894</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zf8IWaatQQPa" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">74</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20250101__20251231_z4WSJI0L8Hy5" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">968</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_za8f5g6eF2y2" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">3,689</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0QZhc0ZscEj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">586</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20250101__20251231_zHLN9aNXovo5" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">4,275</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_znBw5jLQCNx8" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">1,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssets_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z3xnxRwNn8k9" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">70</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--RightofuseAssets_iI_pn3n3_c20251231_zpBz3ArXktfa" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">1,285</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zycYuenwDZE1" style="text-align: right" title="Right of use assets, Cost, Balance">4,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zZGPgNjDAiTe" style="text-align: right" title="Right of use assets, Cost, Balance">550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20240101__20241231_zfqXQZI5WzE4" style="text-align: right" title="Right of use assets, Cost, Balance">5,342</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zCDs5xFgqo13" style="text-align: right" title="Right of use assets, Cost, Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zrAdz9c0PKjf" style="text-align: right" title="Right of use assets, Cost, Additions">106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20240101__20241231_zbNBfwzJGJB9" style="text-align: right" title="Right of use assets, Cost, Additions">106</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other changes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--RightofuseAssetsOtherChanges_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zMh2pvELzHq9" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Other changes">(361</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--RightofuseAssetsOtherChanges_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z7wSwykV3KAg" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Other changes">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsOtherChanges_pn3n3_c20240101__20241231_zfBGrzR2vlFj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Other changes">(361</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z8CkcNYp1Exc" style="text-align: right" title="Right of use assets, Cost, Balance">4,431</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zRpvmwkosvJ8" style="text-align: right" title="Right of use assets, Cost, Balance">656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20240101__20241231_zBadnOW6XNCl" style="text-align: right" title="Right of use assets, Cost, Balance">5,087</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zvbdDPyTrIN8" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,902</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zTF6U6cbMoQe" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20240101__20241231_zKDYFgL8vqZ5" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">2,296</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zhlj6rRhhDI4" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">893</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zn74Jz2B5O7f" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">118</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20240101__20241231_zrlF0qwwnfAi" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">1,011</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z188DyCXsYSj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">2,795</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z2hBRSmsiice" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">512</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20240101__20241231_ziFebPe4HuPj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">3,307</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zCVFUwM7NHCe" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">1,636</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssets_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z7NLRvVouYb9" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">144</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20241231_zAm8TEW8T3ri" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">1,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zR9YSJkFWWdl" style="text-align: right" title="Right of use assets, Cost, Balance">4,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zD0OxfeREDCl" style="text-align: right" title="Right of use assets, Cost, Balance">463</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20230101__20231231_zVzSGrkVYCoj" style="text-align: right" title="Right of use assets, Cost, Balance">5,223</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zFSDfvBuj3ll" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">32</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z7RBSsNBSAs8" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">87</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20230101__20231231_zfj6AdIVoBXi" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">119</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zbGKr1pt9fU7" style="text-align: right" title="Right of use assets, Cost, Balance">4,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zeROpK30U9Cl" style="text-align: right" title="Right of use assets, Cost, Balance">550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20230101__20231231_zfyq9cPnOvA8" style="text-align: right" title="Right of use assets, Cost, Balance">5,342</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zQN98zKqLzh6" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z6yaRm9a5rG6" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">268</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20230101__20231231_zBLmttMuPmv7" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,285</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z2ZKCs5qggO7" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">885</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zDMqcCbxO1rc" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">126</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20230101__20231231_zJEEOXyu0q82" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">1,011</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2023</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zX4See1De1Vf" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,902</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zSOqXIVoeeFe" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">394</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20230101__20231231_zsoJeRp1eu6i" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">2,296</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--RightofuseAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zUw2pIDuKSOb" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">2,890</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zS0QmzdJqDTk" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">156</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20231231_z4u8bBe59QQe" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">3,046</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 8 – LEASES (cont.) Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; font-weight: bold">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z5cpzaCpyfcb" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">1,389</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zXvu1KnsS1T" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">206</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_uUSD_c20250101__20251231_zFkHzWrQgfj6" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">1,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions (*)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_fKCop_z0pQGXUtUu86" style="text-align: right" title="Right of use assets, Cost, Additions">148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zLlW3ZIKMLR4" style="text-align: right" title="Right of use assets, Cost, Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_uUSD_c20250101__20251231_fKCop_zbNAVrpn8v61" style="text-align: right" title="Right of use assets, Cost, Additions">148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zuNlPd53cn8e" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">1,537</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0VeiTXaGUEa" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">206</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_uUSD_c20250101__20251231_zzJVRwpG05V4" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">1,743</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z3rbSyeEDeAb" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zhBrUE3hmkX5" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_uUSD_c20250101__20251231_zJPCT3XXEuo7" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,037</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_znfNsiRyJZP5" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationRightofuseAssets_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0YSw4Xqwaoe" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">23</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DepreciationRightofuseAssets_pn3n3_uUSD_c20250101__20251231_zUp1alYhEZze" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">303</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zShSqKr3jrrg" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,156</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zBwQ1dLFH61" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">184</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_uUSD_c20250101__20251231_zhMpvSgfSLs4" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,340</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zHPmOu2CvgX7" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">381</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z61hI7NXh6s5" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_uUSD_c20251231_zDugwXCr97A8" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">403</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">Additions during the year relate to the extension of the Company’s lease agreement for its office facilities.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Lease liabilities</td></tr> </table> SUMMARY OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z0efcnWsdKEc" style="width: 14%; text-align: right" title="Balance - Beginning of Period">1,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zOowiWdwqhIg" style="width: 14%; text-align: right" title="Balance - Beginning of Period">150</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--LeaseLiabilities_iS_pn3n3_c20250101__20251231_zIjDNk1EIp42" style="width: 14%; text-align: right" title="Balance - Beginning of Period">2,119</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions (*)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_fKCop_ztUFpAkEBC2k" style="text-align: right" title="Additions">473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zOmIQolBj5Gd" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20250101__20251231_fKCop_zR9roPsaNYo8" style="text-align: right" title="Additions">473</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zZSGzWuEhYKi" style="text-align: right" title="Interest expense">280</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zno4vcTYh8Kj" style="text-align: right" title="Interest expense">35</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20250101__20251231_zNEQVVFwiiG7" style="text-align: right" title="Interest expense">315</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zJel5lbeGwHk" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,226</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zE4FBjAOELjl" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(116</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20250101__20251231_zOM83IYFuGM2" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,342</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zssOYr5fXf3l" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">1,496</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--LeaseLiabilities_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zWbWQypMT3B3" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">69</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--LeaseLiabilities_iE_pn3n3_c20250101__20251231_zDtLw55R074d" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">1,565</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Short-term lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zBFlOlQ6sCma" style="text-align: right" title="Short-term lease liabilities">978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z1LJxoWvVIDh" style="text-align: right" title="Short-term lease liabilities">45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20251231_zjDZi5QBtRr" style="text-align: right" title="Short-term lease liabilities">1,023</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Long-term lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zUsrAlr2S2Ni" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">518</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z2SwexMS2ud7" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">24</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20251231_zWfoyKtj4f19" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">542</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zadwaG8srVr3" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">1,496</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--LeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z6xgdmNgS8id" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">69</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iI_pn3n3_c20251231_z5bBtpFOBXY8" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">1,565</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--LeaseLiabilities_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zKlYMdFQFpWl" style="text-align: right" title="Balance - Beginning of Period">3,164</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zCUOQ7MoJeqb" style="text-align: right" title="Balance - Beginning of Period">166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--LeaseLiabilities_iS_pn3n3_c20240101__20241231_zLJnpp3UBOEc" style="text-align: right" title="Balance - Beginning of Period">3,330</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zxthEskub8i8" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zuTVVMwlO6W8" style="text-align: right" title="Additions">106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20240101__20241231_zyVZLYr3dZGi" style="text-align: right" title="Additions">106</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other changes</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--OtherChangesOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zzX7cf94tVxi" style="text-align: right" title="Other changes">(350</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OtherChangesOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zR7DiETiJ7oj" style="text-align: right" title="Other changes">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--OtherChangesOnLeaseLiabilities_pn3n3_c20240101__20241231_zoHIIUQrrf2b" style="text-align: right" title="Other changes">(350</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zmSNRruNqwbd" style="text-align: right" title="Interest expense">432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zX4EUExtmGJ5" style="text-align: right" title="Interest expense">60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20240101__20241231_ziYkGnS8Xgwk" style="text-align: right" title="Interest expense">492</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zLvfI1JZVrRf" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,277</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zezeP2Wti745" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(182</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20240101__20241231_zG1xKkJAiZA8" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,459</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zwUuruCRhtUj" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">1,969</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zGolfQj3qKp5" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--LeaseLiabilities_iE_pn3n3_c20240101__20241231_zTgmgEy0jam" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">2,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zFcpgKwp1bMg" style="text-align: right" title="Short-term lease liabilities">923</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zkSKv6CcX2xd" style="text-align: right" title="Short-term lease liabilities">76</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20241231_zhMvVTsKvUUj" style="text-align: right" title="Short-term lease liabilities">999</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zsWJeEQm4wvc" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">1,046</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zUiMyGhao9Ga" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">74</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20241231_zP0tQgvqStz9" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">1,120</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z2dLdhGZQpVd" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">1,969</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--LeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zkzD6k21PHrj" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20241231_zBhi3q0bcDAb" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">2,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z3WW02VJh7v" style="text-align: right" title="Balance - Beginning of Period">3,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zG6uI47giNjb" style="text-align: right" title="Balance - Beginning of Period">219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231_zh9zUbwYu5dj" style="text-align: right" title="Balance - Beginning of Period">3,966</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zYKzCxWjlEX1" style="text-align: right" title="Additions">32</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_ztxjxj2tWh78" style="text-align: right" title="Additions">87</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20230101__20231231_zsKIFoHrUCI9" style="text-align: right" title="Additions">119</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zCmjYpJpNPSg" style="text-align: right" title="Interest expense">517</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zQNSAmoQguS3" style="text-align: right" title="Interest expense">69</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231_zO7zo6sqU3xi" style="text-align: right" title="Interest expense">586</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zGQwWTtPAN7e" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,132</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zZHTrHYut69d" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(209</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20230101__20231231_z8ii18o9lpH6" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,341</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zSB2Sm17Rrne" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">3,164</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zAMYT8MrDXDi" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">166</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231_zoy7L9jJzOx4" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">3,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zEiHQrKszOK7" style="text-align: right" title="Short-term lease liabilities">823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z3CfQzCdaQA2" style="text-align: right" title="Short-term lease liabilities">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20231231_zeBM7xImpcX2" style="text-align: right" title="Short-term lease liabilities">923</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zIbzZzMg4dQ1" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">2,341</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zwzdDtdxucwk" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">66</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20231231_zHCUCZ7gSQke" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">2,407</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--LeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zsgjmStKL2d9" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">3,164</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zEaU6vSMnlI9" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">166</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iI_pn3n3_c20231231_z163Id6BQ4Ck" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">3,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 8 – LEASES (cont.) Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zKnMMqbh2nPb" style="width: 14%; text-align: right" title="Balance - Beginning of Period">617</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zOwsLDLa1yFe" style="width: 14%; text-align: right" title="Balance - Beginning of Period">47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iS_pn3n3_uUSD_c20250101__20251231_zxe91QFpgB8d" style="width: 14%; text-align: right" title="Balance - Beginning of Period">664</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions (*)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AdditionsOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_fKCop_zlLsZ1aGtGyl" style="text-align: right" title="Additions">148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AdditionsOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_z29dKbs2eogd" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AdditionsOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231_fKCop_zqd3BYwwRIAe" style="text-align: right" title="Additions">148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zSmsULmZcZd" style="text-align: right" title="Interest expense">88</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zQvaYSvfQgek" style="text-align: right" title="Interest expense">11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231_zzRbIZo8SLb8" style="text-align: right" title="Interest expense">99</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zEegySc1KHOi" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(384</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zrIZOpG2zgf" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(36</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_uUSD_c20250101__20251231_ztMHPhCjKa6k" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(420</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zbkJmxdiPGZ2" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">469</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--LeaseLiabilities_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zSzKKnk8IuEh" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--LeaseLiabilities_iE_pn3n3_uUSD_c20250101__20251231_z6ht7xyHP6Kk" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">491</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Short-term lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zIUO5wmS8Zb2" style="text-align: right" title="Short-term lease liabilities">307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0jxRYB40Qq5" style="text-align: right" title="Short-term lease liabilities">14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231_zKMDnWw75V79" style="text-align: right" title="Short-term lease liabilities">321</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Long-term lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zCnDQaoMMhfa" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">162</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zdBIxbhRMf2b" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">8</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231_zaAy3wdiHKV7" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">170</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--LeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zTE6dNQU39Ab" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">469</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--LeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z7sbqDXBL5Se" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--LeaseLiabilities_iI_pn3n3_uUSD_c20251231_zxneLLduY7Ik" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">491</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">Additions during the year relate to the extension of the Company’s lease agreement for its office facilities.</td> </tr></table>

Assets are depreciated by the straight-line method over lease period as follows: SCHEDULE OF ASSETS DEPRECIATED DETAILS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Property</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_ztT58SvvQgD1" title="Lease expiration">3-<span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zbMAd5Hh1Y11" title="Lease expiration">6</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%">Vehicles</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zkEXMRoY5H4f" title="Lease expiration">3</td></tr> </table>

P3Y

P6Y

P3Y

P6Y

52000 16301 P3Y 48000 15047

140000

43887

42000 13166 43000 13480 SCHEDULE OF RIGHT OF USE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; font-weight: bold">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zmn896lXFNYe" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">4,431</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zqdMncZvHSq6" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">656</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20250101__20251231_z32WXo9FmxR4" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">5,087</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions (*)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_fKCop_zECP7MyNDbnk" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">473</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zaP8wE6LDihk" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20250101__20251231_fKCop_zSD7APjo2bF3" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">473</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zdlnj4ErLK7l" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">4,904</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zj4lICU0DODg" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">656</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20250101__20251231_zyrDOOR13CP9" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">5,560</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zDvkgH8WDPQc" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">2,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zHMTUP6NnrAl" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">512</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20250101__20251231_zDtO8VcNIPI6" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">3,307</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zePfdObL6dn4" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">894</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zf8IWaatQQPa" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">74</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20250101__20251231_z4WSJI0L8Hy5" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">968</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_za8f5g6eF2y2" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">3,689</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0QZhc0ZscEj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">586</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20250101__20251231_zHLN9aNXovo5" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">4,275</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_znBw5jLQCNx8" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">1,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssets_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z3xnxRwNn8k9" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">70</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--RightofuseAssets_iI_pn3n3_c20251231_zpBz3ArXktfa" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">1,285</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zycYuenwDZE1" style="text-align: right" title="Right of use assets, Cost, Balance">4,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zZGPgNjDAiTe" style="text-align: right" title="Right of use assets, Cost, Balance">550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20240101__20241231_zfqXQZI5WzE4" style="text-align: right" title="Right of use assets, Cost, Balance">5,342</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zCDs5xFgqo13" style="text-align: right" title="Right of use assets, Cost, Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zrAdz9c0PKjf" style="text-align: right" title="Right of use assets, Cost, Additions">106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20240101__20241231_zbNBfwzJGJB9" style="text-align: right" title="Right of use assets, Cost, Additions">106</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other changes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--RightofuseAssetsOtherChanges_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zMh2pvELzHq9" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Other changes">(361</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--RightofuseAssetsOtherChanges_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z7wSwykV3KAg" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Other changes">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsOtherChanges_pn3n3_c20240101__20241231_zfBGrzR2vlFj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Other changes">(361</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z8CkcNYp1Exc" style="text-align: right" title="Right of use assets, Cost, Balance">4,431</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zRpvmwkosvJ8" style="text-align: right" title="Right of use assets, Cost, Balance">656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20240101__20241231_zBadnOW6XNCl" style="text-align: right" title="Right of use assets, Cost, Balance">5,087</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zvbdDPyTrIN8" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,902</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zTF6U6cbMoQe" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20240101__20241231_zKDYFgL8vqZ5" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">2,296</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zhlj6rRhhDI4" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">893</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zn74Jz2B5O7f" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">118</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20240101__20241231_zrlF0qwwnfAi" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">1,011</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z188DyCXsYSj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">2,795</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z2hBRSmsiice" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">512</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20240101__20241231_ziFebPe4HuPj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">3,307</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zCVFUwM7NHCe" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">1,636</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssets_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z7NLRvVouYb9" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">144</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20241231_zAm8TEW8T3ri" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">1,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zR9YSJkFWWdl" style="text-align: right" title="Right of use assets, Cost, Balance">4,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zD0OxfeREDCl" style="text-align: right" title="Right of use assets, Cost, Balance">463</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_c20230101__20231231_zVzSGrkVYCoj" style="text-align: right" title="Right of use assets, Cost, Balance">5,223</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zFSDfvBuj3ll" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">32</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z7RBSsNBSAs8" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">87</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_c20230101__20231231_zfj6AdIVoBXi" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Additions">119</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zbGKr1pt9fU7" style="text-align: right" title="Right of use assets, Cost, Balance">4,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zeROpK30U9Cl" style="text-align: right" title="Right of use assets, Cost, Balance">550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_c20230101__20231231_zfyq9cPnOvA8" style="text-align: right" title="Right of use assets, Cost, Balance">5,342</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zQN98zKqLzh6" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z6yaRm9a5rG6" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">268</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_c20230101__20231231_zBLmttMuPmv7" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,285</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z2ZKCs5qggO7" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">885</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zDMqcCbxO1rc" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">126</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20230101__20231231_zJEEOXyu0q82" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">1,011</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2023</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zX4See1De1Vf" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,902</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zSOqXIVoeeFe" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">394</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_c20230101__20231231_zsoJeRp1eu6i" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">2,296</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--RightofuseAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zUw2pIDuKSOb" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">2,890</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zS0QmzdJqDTk" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">156</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20231231_z4u8bBe59QQe" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">3,046</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 8 – LEASES (cont.) Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; font-weight: bold">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z5cpzaCpyfcb" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">1,389</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zXvu1KnsS1T" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">206</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iS_pn3n3_uUSD_c20250101__20251231_zFkHzWrQgfj6" style="width: 14%; text-align: right" title="Right of use assets, Cost, Balance">1,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions (*)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_fKCop_z0pQGXUtUu86" style="text-align: right" title="Right of use assets, Cost, Additions">148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zLlW3ZIKMLR4" style="text-align: right" title="Right of use assets, Cost, Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_pn3n3_uUSD_c20250101__20251231_fKCop_zbNAVrpn8v61" style="text-align: right" title="Right of use assets, Cost, Additions">148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zuNlPd53cn8e" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">1,537</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0VeiTXaGUEa" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">206</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssetsRevaluedAssetsAtCost_iE_pn3n3_uUSD_c20250101__20251231_zzJVRwpG05V4" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Cost, Balance">1,743</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z3rbSyeEDeAb" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zhBrUE3hmkX5" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--RightofuseAssetsAccumulatedAmortization_iS_pn3n3_uUSD_c20250101__20251231_zJPCT3XXEuo7" style="text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,037</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_znfNsiRyJZP5" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationRightofuseAssets_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0YSw4Xqwaoe" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">23</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DepreciationRightofuseAssets_pn3n3_uUSD_c20250101__20251231_zUp1alYhEZze" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Additions">303</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zShSqKr3jrrg" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,156</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zBwQ1dLFH61" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">184</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--RightofuseAssetsAccumulatedAmortization_iE_pn3n3_uUSD_c20250101__20251231_zhMpvSgfSLs4" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use assets, Accumulated amortization, Balance">1,340</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zHPmOu2CvgX7" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">381</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z61hI7NXh6s5" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_uUSD_c20251231_zDugwXCr97A8" style="border-bottom: Black 2.5pt double; text-align: right" title="Right of use assets">403</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">Additions during the year relate to the extension of the Company’s lease agreement for its office facilities.</td> </tr></table>

4431000

656000

5087000

473000

4904000

656000

5560000

2795000 512000 3307000

894000

74000

968000

3689000 586000 4275000

1215000

70000

1285000

4792000

550000

5342000

106000

-361000 -361000

4431000

656000

5087000

1902000 394000 2296000

893000

118000

1011000

2795000 512000 3307000

1636000

144000

1780000

4760000

463000

5223000

32000

87000

119000

4792000

550000

5342000

1017000 268000 1285000

885000

126000

1011000

1902000 394000 2296000

2890000

156000

3046000

1389000

206000

1595000

148000

1537000

206000

1743000

876000 161000 1037000

280000

23000

303000

1156000 184000 1340000

381000

22000

403000

SUMMARY OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z0efcnWsdKEc" style="width: 14%; text-align: right" title="Balance - Beginning of Period">1,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zOowiWdwqhIg" style="width: 14%; text-align: right" title="Balance - Beginning of Period">150</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--LeaseLiabilities_iS_pn3n3_c20250101__20251231_zIjDNk1EIp42" style="width: 14%; text-align: right" title="Balance - Beginning of Period">2,119</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions (*)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_fKCop_ztUFpAkEBC2k" style="text-align: right" title="Additions">473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zOmIQolBj5Gd" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20250101__20251231_fKCop_zR9roPsaNYo8" style="text-align: right" title="Additions">473</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zZSGzWuEhYKi" style="text-align: right" title="Interest expense">280</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zno4vcTYh8Kj" style="text-align: right" title="Interest expense">35</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20250101__20251231_zNEQVVFwiiG7" style="text-align: right" title="Interest expense">315</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zJel5lbeGwHk" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,226</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zE4FBjAOELjl" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(116</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20250101__20251231_zOM83IYFuGM2" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,342</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zssOYr5fXf3l" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">1,496</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--LeaseLiabilities_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zWbWQypMT3B3" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">69</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--LeaseLiabilities_iE_pn3n3_c20250101__20251231_zDtLw55R074d" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">1,565</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Short-term lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zBFlOlQ6sCma" style="text-align: right" title="Short-term lease liabilities">978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z1LJxoWvVIDh" style="text-align: right" title="Short-term lease liabilities">45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20251231_zjDZi5QBtRr" style="text-align: right" title="Short-term lease liabilities">1,023</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Long-term lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zUsrAlr2S2Ni" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">518</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z2SwexMS2ud7" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">24</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20251231_zWfoyKtj4f19" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">542</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zadwaG8srVr3" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">1,496</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--LeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z6xgdmNgS8id" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">69</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iI_pn3n3_c20251231_z5bBtpFOBXY8" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">1,565</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--LeaseLiabilities_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zKlYMdFQFpWl" style="text-align: right" title="Balance - Beginning of Period">3,164</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zCUOQ7MoJeqb" style="text-align: right" title="Balance - Beginning of Period">166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--LeaseLiabilities_iS_pn3n3_c20240101__20241231_zLJnpp3UBOEc" style="text-align: right" title="Balance - Beginning of Period">3,330</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zxthEskub8i8" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zuTVVMwlO6W8" style="text-align: right" title="Additions">106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20240101__20241231_zyVZLYr3dZGi" style="text-align: right" title="Additions">106</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other changes</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--OtherChangesOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zzX7cf94tVxi" style="text-align: right" title="Other changes">(350</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OtherChangesOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zR7DiETiJ7oj" style="text-align: right" title="Other changes">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--OtherChangesOnLeaseLiabilities_pn3n3_c20240101__20241231_zoHIIUQrrf2b" style="text-align: right" title="Other changes">(350</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zmSNRruNqwbd" style="text-align: right" title="Interest expense">432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zX4EUExtmGJ5" style="text-align: right" title="Interest expense">60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20240101__20241231_ziYkGnS8Xgwk" style="text-align: right" title="Interest expense">492</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zLvfI1JZVrRf" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,277</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zezeP2Wti745" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(182</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20240101__20241231_zG1xKkJAiZA8" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,459</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zwUuruCRhtUj" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">1,969</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iE_pn3n3_c20240101__20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zGolfQj3qKp5" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--LeaseLiabilities_iE_pn3n3_c20240101__20241231_zTgmgEy0jam" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">2,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zFcpgKwp1bMg" style="text-align: right" title="Short-term lease liabilities">923</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zkSKv6CcX2xd" style="text-align: right" title="Short-term lease liabilities">76</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20241231_zhMvVTsKvUUj" style="text-align: right" title="Short-term lease liabilities">999</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zsWJeEQm4wvc" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">1,046</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zUiMyGhao9Ga" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">74</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20241231_zP0tQgvqStz9" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">1,120</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z2dLdhGZQpVd" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">1,969</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--LeaseLiabilities_iI_pn3n3_c20241231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zkzD6k21PHrj" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20241231_zBhi3q0bcDAb" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">2,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_z3WW02VJh7v" style="text-align: right" title="Balance - Beginning of Period">3,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zG6uI47giNjb" style="text-align: right" title="Balance - Beginning of Period">219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231_zh9zUbwYu5dj" style="text-align: right" title="Balance - Beginning of Period">3,966</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zYKzCxWjlEX1" style="text-align: right" title="Additions">32</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_ztxjxj2tWh78" style="text-align: right" title="Additions">87</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AdditionsOnLeaseLiabilities_pn3n3_c20230101__20231231_zsKIFoHrUCI9" style="text-align: right" title="Additions">119</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zCmjYpJpNPSg" style="text-align: right" title="Interest expense">517</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zQNSAmoQguS3" style="text-align: right" title="Interest expense">69</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231_zO7zo6sqU3xi" style="text-align: right" title="Interest expense">586</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zGQwWTtPAN7e" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,132</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zZHTrHYut69d" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(209</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_c20230101__20231231_z8ii18o9lpH6" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(1,341</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zSB2Sm17Rrne" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">3,164</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zAMYT8MrDXDi" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">166</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231_zoy7L9jJzOx4" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">3,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zEiHQrKszOK7" style="text-align: right" title="Short-term lease liabilities">823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z3CfQzCdaQA2" style="text-align: right" title="Short-term lease liabilities">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20231231_zeBM7xImpcX2" style="text-align: right" title="Short-term lease liabilities">923</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zIbzZzMg4dQ1" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">2,341</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zwzdDtdxucwk" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">66</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20231231_zHCUCZ7gSQke" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">2,407</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--LeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zsgjmStKL2d9" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">3,164</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zEaU6vSMnlI9" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">166</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iI_pn3n3_c20231231_z163Id6BQ4Ck" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">3,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 8 – LEASES (cont.) Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zKnMMqbh2nPb" style="width: 14%; text-align: right" title="Balance - Beginning of Period">617</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zOwsLDLa1yFe" style="width: 14%; text-align: right" title="Balance - Beginning of Period">47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iS_pn3n3_uUSD_c20250101__20251231_zxe91QFpgB8d" style="width: 14%; text-align: right" title="Balance - Beginning of Period">664</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions (*)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AdditionsOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_fKCop_zlLsZ1aGtGyl" style="text-align: right" title="Additions">148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AdditionsOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_z29dKbs2eogd" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AdditionsOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231_fKCop_zqd3BYwwRIAe" style="text-align: right" title="Additions">148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zSmsULmZcZd" style="text-align: right" title="Interest expense">88</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zQvaYSvfQgek" style="text-align: right" title="Interest expense">11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231_zzRbIZo8SLb8" style="text-align: right" title="Interest expense">99</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zEegySc1KHOi" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(384</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zrIZOpG2zgf" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(36</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--PaymentsOfLeaseLiabilities_iN_pn3n3_di_uUSD_c20250101__20251231_ztMHPhCjKa6k" style="border-bottom: Black 1pt solid; text-align: right" title="Payments">(420</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zbkJmxdiPGZ2" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">469</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--LeaseLiabilities_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zSzKKnk8IuEh" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--LeaseLiabilities_iE_pn3n3_uUSD_c20250101__20251231_z6ht7xyHP6Kk" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - Beginning of Period">491</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Short-term lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zIUO5wmS8Zb2" style="text-align: right" title="Short-term lease liabilities">307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0jxRYB40Qq5" style="text-align: right" title="Short-term lease liabilities">14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231_zKMDnWw75V79" style="text-align: right" title="Short-term lease liabilities">321</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Long-term lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zCnDQaoMMhfa" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">162</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zdBIxbhRMf2b" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">8</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_uUSD_c20251231_zaAy3wdiHKV7" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term lease liabilities">170</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--LeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertyMember_zTE6dNQU39Ab" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">469</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--LeaseLiabilities_iI_pn3n3_uUSD_c20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z7sbqDXBL5Se" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--LeaseLiabilities_iI_pn3n3_uUSD_c20251231_zxneLLduY7Ik" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">491</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">Additions during the year relate to the extension of the Company’s lease agreement for its office facilities.</td> </tr></table>

1969000

150000

2119000

473000 473000

280000

35000

315000

1226000 116000 1342000

1496000

69000

1565000

978000

45000

1023000

518000

24000

542000

1496000

69000

1565000

3164000

166000

3330000

106000 106000 -350000 -350000

432000

60000

492000

1277000 182000 1459000

1969000

150000

2119000

923000

76000

999000

1046000

74000

1120000

1969000

150000

2119000

3747000

219000

3966000

32000 87000 119000

517000

69000

586000

1132000 209000 1341000

3164000

166000

3330000

823000

100000

923000

2341000

66000

2407000

3164000

166000

3330000

617000

47000

664000

148000 148000

88000

11000

99000

384000 36000 420000

469000

22000

491000

307000

14000

321000

162000

8000

170000

469000

22000

491000

NOTE 9 – PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> Property and equipment are stated at historical cost less depreciation. Historical cost includes expenditures that are directly attributable to acquisition of the items. Assets are depreciated by the straight-line method over the estimated useful lives of the assets. When assets are retired or otherwise disposed of, the cost of those assets and the related accumulated depreciation is eliminated from the balance sheet, and any resulting gains or losses are included in the statements of operations and comprehensive loss in the period of disposal. The Company’s management believes the residual values of the assets to be negligible, as follows: <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAbouteEstimatedUsefulLifePropertyAndEquipmentExplanatory_z19na5A4IQN4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 49.5pt; text-align: justify; text-indent: -49.5pt"> SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office furniture and equipment</td><td> </td> <td style="text-align: center"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeFurnitureAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zx0aDJm4xeO8" title="Estimated useful life">6-<span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeFurnitureAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z6PiN8ozktz7" title="Estimated useful life">7</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Computers and software</td><td style="width: 10%"> </td> <td style="width: 20%; text-align: center"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ComputersAndSoftwareMember_zL78CCLEG5Gd" title="Estimated useful life">3</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Laboratory equipment and machines</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LaboratoryEquipmentAndMachinesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z4zhCTczrZPi" title="Estimated useful life">5-<span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LaboratoryEquipmentAndMachinesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zeMiS0xbi5Rl" title="Estimated useful life">7</td></tr> </table> Property and equipment are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized and equal to the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and the asset’s value in use to the Company. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 9 – PROPERTY AND EQUIPMENT (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Property and Equipment Composition</td></tr> </table> Set forth below are the composition of property and equipment and the related accumulated depreciation, grouped by major classifications: <p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zs1tD4Xt4Hg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 63.8pt; text-align: justify"> SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold">Cost:</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B1_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ComputersAndSoftwareMember_ztzQBnGW0mT" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LaboratoryEquipmentAndMachinesMember_z7hD96HMN5tl" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B7_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--OfficeFurnitureAndEquipmentMember_zrIjMgC5dBcf" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B8_zpfVIg77IRTe" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Computers and software</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Laboratory equipment and machines</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office furniture and equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231_ecustom--PropertyPlantAndEquipmentCost_iS_pn3n3_zCs9N65p9dbh" style="vertical-align: bottom; background-color: White"> <td style="width: 44%">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,549</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">9,548</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">566</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,663</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zMswYVhLRjp1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250101__20251231_ecustom--PropertyPlantAndEquipmentCost_iE_pn3n3_zjq4IPqByEq2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,555</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">576</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,798</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_pn3n3_zAe5jGN6xah2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,003</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,018</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--PropertyServiceChargeIncomeExpense_pn3n3_zYJObFyivXy9" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,958</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250101__20251231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_pn3n3_zbGb94x4qIf6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,297</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,336</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">343</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,976</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_z9NYGdc8OTob" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">370</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">233</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,822</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20240101__20241231_ecustom--PropertyPlantAndEquipmentCost_iS_pn3n3_zhU9wnvjNJPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,145</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,154</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zCOUDSCru9Ld" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">404</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">97</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">509</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20240101__20241231_ecustom--PropertyPlantAndEquipmentCost_iE_pn3n3_zHzENRrdLcG6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,549</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">566</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,663</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20240101__20241231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_pn3n3_zwqZ5ZgR4B87" style="vertical-align: bottom; background-color: White"> <td>Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">698</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,177</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--PropertyServiceChargeIncomeExpense_pn3n3_zORiyM8RJMY8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">305</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,460</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">76</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,841</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20240101__20241231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_pn3n3_zjHetOv3LJ3b" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,003</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,747</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">268</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,018</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20240101__20241231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zOox9vzcFnSj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">546</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,801</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">298</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,645</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20230101__20231231_ecustom--PropertyPlantAndEquipmentCost_iS_pn3n3_zBiHs5yWxGh8" style="vertical-align: bottom; background-color: White"> <td>Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,444</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">540</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,962</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zesbhoGDv2j5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">167</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,007</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,192</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20230101__20231231_ecustom--PropertyPlantAndEquipmentCost_iE_pn3n3_z6pgFbX7lRw7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,145</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,154</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20230101__20231231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_pn3n3_zG6a46avbwp8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">785</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PropertyServiceChargeIncomeExpense_pn3n3_zA3XuYSytFkg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">291</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,027</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">74</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,392</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20230101__20231231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_pn3n3_z1rlOIAoSYxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2023</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">698</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,287</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">192</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,177</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20231231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zlC2v3aA0Im9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,164</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">366</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,977</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 9 – PROPERTY AND EQUIPMENT (cont.) Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold">Cost:</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B0_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ComputersAndSoftwareMember_zC1hfyhD51k6" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LaboratoryEquipmentAndMachinesMember_zBzxieD4MYTc" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--OfficeFurnitureAndEquipmentMember_zuf0yzMSaEFh" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B6_zTSg26qbuGZf" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Computers and software</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Laboratory equipment and machines</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office furniture and equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_ecustom--PropertyPlantAndEquipmentCost_iS_pn3n3_uUSD_zEYZL5gkBZF8" style="vertical-align: bottom; background-color: White"> <td style="width: 44%">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">486</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,993</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">177</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">3,656</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_uUSD_zcybHNuvc2We" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">42</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231_ecustom--PropertyPlantAndEquipmentCost_iE_pn3n3_uUSD_zeZziUFcyw7k" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,995</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,698</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250101__20251231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_pn3n3_uUSD_zntbME1wUPwc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">862</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,259</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--PropertyServiceChargeIncomeExpense_pn3n3_uUSD_zEvpIoSZeEth" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">92</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">498</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">614</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_pn3n3_uUSD_z5aM01DydS12" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">406</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,873</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_uUSD_zOWe1mlNVyQ8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">117</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,635</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">73</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,825</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAbouteEstimatedUsefulLifePropertyAndEquipmentExplanatory_z19na5A4IQN4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 49.5pt; text-align: justify; text-indent: -49.5pt"> SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office furniture and equipment</td><td> </td> <td style="text-align: center"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeFurnitureAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zx0aDJm4xeO8" title="Estimated useful life">6-<span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeFurnitureAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z6PiN8ozktz7" title="Estimated useful life">7</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Computers and software</td><td style="width: 10%"> </td> <td style="width: 20%; text-align: center"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ComputersAndSoftwareMember_zL78CCLEG5Gd" title="Estimated useful life">3</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Laboratory equipment and machines</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LaboratoryEquipmentAndMachinesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z4zhCTczrZPi" title="Estimated useful life">5-<span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LaboratoryEquipmentAndMachinesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zeMiS0xbi5Rl" title="Estimated useful life">7</td></tr> </table>

P6Y

P7Y

P3Y

P5Y

P7Y

<p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zs1tD4Xt4Hg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 63.8pt; text-align: justify"> SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold">Cost:</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B1_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ComputersAndSoftwareMember_ztzQBnGW0mT" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LaboratoryEquipmentAndMachinesMember_z7hD96HMN5tl" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B7_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--OfficeFurnitureAndEquipmentMember_zrIjMgC5dBcf" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B8_zpfVIg77IRTe" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Computers and software</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Laboratory equipment and machines</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office furniture and equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231_ecustom--PropertyPlantAndEquipmentCost_iS_pn3n3_zCs9N65p9dbh" style="vertical-align: bottom; background-color: White"> <td style="width: 44%">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,549</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">9,548</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">566</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,663</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zMswYVhLRjp1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250101__20251231_ecustom--PropertyPlantAndEquipmentCost_iE_pn3n3_zjq4IPqByEq2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,555</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">576</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,798</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_pn3n3_zAe5jGN6xah2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,003</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,018</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--PropertyServiceChargeIncomeExpense_pn3n3_zYJObFyivXy9" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,958</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250101__20251231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_pn3n3_zbGb94x4qIf6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,297</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,336</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">343</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,976</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_z9NYGdc8OTob" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">370</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">233</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,822</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20240101__20241231_ecustom--PropertyPlantAndEquipmentCost_iS_pn3n3_zhU9wnvjNJPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,145</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,154</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zCOUDSCru9Ld" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">404</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">97</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">509</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20240101__20241231_ecustom--PropertyPlantAndEquipmentCost_iE_pn3n3_zHzENRrdLcG6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,549</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">566</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,663</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20240101__20241231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_pn3n3_zwqZ5ZgR4B87" style="vertical-align: bottom; background-color: White"> <td>Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">698</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,177</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--PropertyServiceChargeIncomeExpense_pn3n3_zORiyM8RJMY8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">305</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,460</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">76</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,841</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20240101__20241231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_pn3n3_zjHetOv3LJ3b" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,003</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,747</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">268</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,018</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20240101__20241231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zOox9vzcFnSj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">546</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,801</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">298</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,645</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20230101__20231231_ecustom--PropertyPlantAndEquipmentCost_iS_pn3n3_zBiHs5yWxGh8" style="vertical-align: bottom; background-color: White"> <td>Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,444</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">540</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,962</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zesbhoGDv2j5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">167</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,007</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,192</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20230101__20231231_ecustom--PropertyPlantAndEquipmentCost_iE_pn3n3_z6pgFbX7lRw7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,145</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,154</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20230101__20231231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_pn3n3_zG6a46avbwp8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">785</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PropertyServiceChargeIncomeExpense_pn3n3_zA3XuYSytFkg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">291</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,027</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">74</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,392</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20230101__20231231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_pn3n3_z1rlOIAoSYxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2023</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">698</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,287</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">192</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,177</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20231231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zlC2v3aA0Im9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,164</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">366</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,977</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 9 – PROPERTY AND EQUIPMENT (cont.) Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold">Cost:</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B0_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ComputersAndSoftwareMember_zC1hfyhD51k6" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LaboratoryEquipmentAndMachinesMember_zBzxieD4MYTc" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--OfficeFurnitureAndEquipmentMember_zuf0yzMSaEFh" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_4B6_zTSg26qbuGZf" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Computers and software</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Laboratory equipment and machines</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office furniture and equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_ecustom--PropertyPlantAndEquipmentCost_iS_pn3n3_uUSD_zEYZL5gkBZF8" style="vertical-align: bottom; background-color: White"> <td style="width: 44%">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">486</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,993</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">177</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">3,656</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_uUSD_zcybHNuvc2We" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">42</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231_ecustom--PropertyPlantAndEquipmentCost_iE_pn3n3_uUSD_zeZziUFcyw7k" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,995</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,698</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250101__20251231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_pn3n3_uUSD_zntbME1wUPwc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">862</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,259</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--PropertyServiceChargeIncomeExpense_pn3n3_uUSD_zEvpIoSZeEth" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">92</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">498</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">614</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_pn3n3_uUSD_z5aM01DydS12" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">406</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,873</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_uUSD_zOWe1mlNVyQ8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">117</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,635</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">73</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,825</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1549000 9548000 566000 11663000

118000

7000

10000

135000

1667000 9555000 576000 11798000 1003000 2747000 268000 4018000

294000

1589000

75000

1958000

1297000 4336000 343000 5976000

370000

5219000

233000

5822000

1145000 9451000 558000 11154000

404000

97000

8000

509000

1549000 9548000 566000 11663000 698000 1287000 192000 2177000

305000

1460000

76000

1841000

1003000 2747000 268000 4018000

546000

6801000

298000

7645000

978000 4444000 540000 5962000

167000

5007000

18000

5192000

1145000 9451000 558000 11154000 407000 260000 118000 785000

291000

1027000

74000

1392000

698000 1287000 192000 2177000

447000

8164000

366000

8977000

486000 2993000 177000 3656000

37000

2000

3000

42000

523000 2995000 180000 3698000 314000 862000 83000 1259000

92000

498000

24000

614000

406000 1360000 107000 1873000

117000

1635000

73000

1825000

NOTE 10 – TRADE PAYABLES AND OTHER PAYABLES AND ACCRUALS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> Trade payables, other payables and accruals constitute financial liabilities that are initially recognized at fair value and subsequently measured at amortized cost using the effective interest rate method (see note 4(b)(2)). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other payables and accruals composition</td></tr> </table> Set forth below are the composition of other payables and accruals: SCHEDULE OF OTHER PAYABLES AND ACCRUALS COMPOSITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zNAjUZAHOMzl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zbSZ3V4Lj19d" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40B_ecustom--SalariesAndPayrollrelatedInstitutions_iI_pn3n3_maTAOCPzr3Q_zvtHy5QNCjQl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Salaries and payroll-related institutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,745</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,683</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--SalariesAndPayrollrelatedInstitutions_iI_pn3n3_uUSD_c20251231_z5ateSgXjKlj" style="width: 14%; text-align: right" title="Salaries and payroll-related institutions">528</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ProvisionForBonus_iI_pn3n3_maTAOCPzr3Q_zxIu1m3ut9Qf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for bonus</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ProvisionForBonus_iI_pn3n3_uUSD_c20251231_zB2UAo0Sa3qi" style="text-align: right" title="Provision for bonus">595</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ProvisionForVacationAndRecreationPay_iI_pn3n3_maTAOCPzr3Q_zQOHyhuNJOej" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for vacation and recreation pay</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">954</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ProvisionForVacationAndRecreationPay_iI_pn3n3_uUSD_c20251231_z813iNnCnpza" style="text-align: right" title="Provision for vacation and recreation pay">257</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherCurrentLiabilities_iI_pn3n3_maTAOCPzr3Q_zXmBD5Vh9TM3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrued expenses and other liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--OtherCurrentLiabilities_iI_pn3n3_uUSD_c20251231_zfGx5rPfTyFe" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued expenses and other liabilities">2</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherCurrentPayables_iI_pn3n3_mtTAOCPzr3Q_zrlep3S3tzT8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Other payables and accruals composition</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,407</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherCurrentPayables_iI_pn3n3_uUSD_c20251231_zLmWy3NX4N77" style="border-bottom: Black 2.5pt double; text-align: right" title="Other payables and accruals composition">1,382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Set forth below are the composition of other payables and accruals: SCHEDULE OF OTHER PAYABLES AND ACCRUALS COMPOSITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zNAjUZAHOMzl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zbSZ3V4Lj19d" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40B_ecustom--SalariesAndPayrollrelatedInstitutions_iI_pn3n3_maTAOCPzr3Q_zvtHy5QNCjQl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Salaries and payroll-related institutions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,745</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,683</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--SalariesAndPayrollrelatedInstitutions_iI_pn3n3_uUSD_c20251231_z5ateSgXjKlj" style="width: 14%; text-align: right" title="Salaries and payroll-related institutions">528</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ProvisionForBonus_iI_pn3n3_maTAOCPzr3Q_zxIu1m3ut9Qf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for bonus</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ProvisionForBonus_iI_pn3n3_uUSD_c20251231_zB2UAo0Sa3qi" style="text-align: right" title="Provision for bonus">595</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ProvisionForVacationAndRecreationPay_iI_pn3n3_maTAOCPzr3Q_zQOHyhuNJOej" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for vacation and recreation pay</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">954</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ProvisionForVacationAndRecreationPay_iI_pn3n3_uUSD_c20251231_z813iNnCnpza" style="text-align: right" title="Provision for vacation and recreation pay">257</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherCurrentLiabilities_iI_pn3n3_maTAOCPzr3Q_zXmBD5Vh9TM3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrued expenses and other liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--OtherCurrentLiabilities_iI_pn3n3_uUSD_c20251231_zfGx5rPfTyFe" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued expenses and other liabilities">2</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherCurrentPayables_iI_pn3n3_mtTAOCPzr3Q_zrlep3S3tzT8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Other payables and accruals composition</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,407</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherCurrentPayables_iI_pn3n3_uUSD_c20251231_zLmWy3NX4N77" style="border-bottom: Black 2.5pt double; text-align: right" title="Other payables and accruals composition">1,382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1745000 1683000 528000 1077000 1897000 595000 954000 820000 257000

4000

7000

2000

3780000

4407000

1382000

NOTE 11 – EMPLOYEE BENEFITS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Liability for severance pay</td></tr> </table> The Company operates a post-employment benefits plan for its employees, which includes a defined contribution plan. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Vacation and recreation pay</td></tr> </table> By law, employees are entitled to vacation and recreation pay, calculated on an annual basis. The right is based on the employment period. The Company charges liability and expense due to vacation and recreation pay, based on the benefits that have been accumulated for each employee. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Bonuses plan</td></tr> </table> The Company recognizes a liability and an expense for bonuses based on its bonus plan, subject to certain adjustments. The liability is recognized when there is a legal obligation to make such payments, and the amount of the obligation can be reliably estimated. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Additional information</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Liability for employee rights upon retirement</td></tr> </table> Labor laws and agreements require the Company to pay severance pay and/or pensions to employees dismissed or retiring from their employment in other certain circumstances. The amounts of benefits those employees are entitled to upon retirement are based on the number of years of service and the last monthly salary. Also, under labor laws and labor agreements in effect, including the Expansion Order (Combined Version) for Obligatory Pension under the Collective Agreements Law of 1957 (the “Expansion Order”), the Company is liable to make deposits with provident funds, pension funds or other such funds, to cover its employees’ pension insurance as well as some of its severance pay liabilities. Under the terms of the Expansion Order, the Company deposits for severance pay as required under the Expansion Order as well as other deposits made by those companies “in lieu of severance pay” and which were announced as such as required under the Expansion Order, replace all payment of severance pay under Section 14 of the Israeli Severance Pay Law, 1963 (the “Severance Pay Law”) with respect to the wages, components, periods and rates for which the deposit alone was made. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Defined contribution plans</td></tr> </table> The Company’s severance pay liability to Israeli employees for which the said liability is covered under section 14 of the Severance Pay Law is covered by regular deposits with defined contribution plans. The amounts funded above are not reflected in the consolidated statements of financial position. The amounts recognized as expense in respect of defined contribution plans in 2025, 2024 and 2023 are NIS 1,322 thousand (approximately $414 thousand), NIS 1,334 thousand and NIS 1,325 thousand, respectively. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

1322000

414000

1334000

1325000

NOTE 12 – COMMITMENTS AND CONTINGENT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material agreements</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 1in"> </td> <td style="text-align: justify; width: 0.25in">1)</td> <td style="text-align: justify">Product supply agreement</td></tr> </table> On August 2, 2020, the Company entered into an agreement with Clalit Health Services (hereinafter referred to as “Clalit”) for the supply of products (hereinafter referred to as “the First Agreement”). According to this agreement, subject to obtaining all regulatory approvals, the Company granted Clalit the right to purchase, sell, and market the Company’s products in Israel, all in accordance with the terms of the agreement. Clalit committed to purchasing and distributing the Company’s products according to agreed milestones and a mutually agreed price list. The initial term of the First Agreement was set at 24 months, with either party entitled to terminate the agreement without cause, subject to providing nine months’ prior written notice. In June 2022, the parties extended the First Agreement until August 2023, and it was subsequently further extended until August 2024. On December 14, 2021, the Company signed an addendum to the agreement, under which it agreed to supply Clalit with additional Pulsenmore FC devices (the “Follicle Agreement”). These devices are designed for self-monitoring of follicle size for women undergoing in vitro fertilization (IVF) and fertility preservation treatments. As of the date of these financial statements, the Company has supplied Clalit with 400 devices under this agreement, of which 100 devices were used for the feasibility study. The results of the clinical trial were presented by Clalit at a professional conference in Japan, and accordingly, the Company approached Clalit to promote the cooperation between the parties with respect to the Pulsenmore FC devices. On October 28, 2024, an agreement was signed between Clalit and the Company for the supply of 25,000 units of the Company’s home ultrasound product - Pulsenmore- ES for a period of 5 years, including support services for the product (hereinafter: the “New Agreement”). The New Agreement is a continuation of the first agreement as stated above. In 2024, the Company has not recognized revenues based on the New Agreement. The New Agreement also provides Clalit, for an additional fee, with the option to use the product in a synchronous manner (Clinician Guided), allowing real-time ultrasound video transmission during a video consultation with a clinician or physician. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 12 – COMMITMENTS AND CONTINGENT LIABILITIES (cont.) The New Agreement includes a warranty period for the products or replacement of defective or non-compliant products. Furthermore, the New Agreement stipulates that the Follicle Agreement (described above) would remain in effect under its existing terms for five years from the fulfillment of the conditions precedent specified therein. As is customary, the New Agreement can be terminated by either party with an advance notice. On January 21, 2026, the Company signed an addendum to the agreement (see note 22(a)). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="text-align: justify; width: 0.25in">2)</td> <td style="text-align: justify">Transaction with an investor</td></tr> </table> On May 11, 2022, the Company entered into an investment agreement with GE Healthcare Global Holdings, Inc. (the “Investor”). On June 8, 2022, following the fulfillment of customary conditions stipulated in the investment agreement, the Company allocated to the Investor 449,178 ordinary shares with a nominal value of NIS 0.00032 each in exchange for an investment of NIS 70,096 thousand (approximately $21 million) (hereinafter referred to as the “First Investment”). Subject to the completion of the First Investment, the Company entered into a strategic distribution cooperation agreement (the “Distribution Agreement”) and a component purchase agreement (the “Component Agreement”) on the same date with GE Precision Healthcare LLC (the “Distributor”). According to the investment agreement, and subject to obtaining FDA approval for marketing and selling the Company’s Pulsenmore ES product in the U.S. (the “FDA Approval”) by the end of September 2023 and meeting other customary conditions set in the agreement, the Company would have allocated an additional 449,178 ordinary shares with a nominal value of NIS 0.00032 each to the Investor in exchange for another $21 million investment (the “Second Investment”). The conditions for the Second Investment were not met by September 30, 2023, and therefore, the investment did not take place. Additionally, Investor’s Rights in Case of an IPO - If the Company were to conduct an initial public offering (IPO) of its shares on a U.S. stock exchange by the end of 2023, the Investor would have had the right to purchase Company shares—either within the IPO or through a parallel private placement—up to its proportional holding in the issued share capital of the Company prior to the IPO (not exceeding 20% of the shares offered to the public). In the case of an IPO occurring by the end of 2023 and subject to FDA approval and additional customary conditions, the Company would have had the right to require the Investor to invest up to $8 million in the IPO (not exceeding its proportional share of the capital raised), offset by any amount the Investor had voluntarily committed to invest in the IPO. However, by the end of 2023, the Company did not meet these conditions, and no shares were issued to the Investor. On June 8, 2022, the Company signed the Distribution Agreement, granting the Distributor certain exclusive distribution rights for the Pulsenmore ES product as detailed herein. The Distribution Agreement grants the Distributor with exclusive distribution rights for 20 selected institutional customers in Europe, the U.S., and Japan (“Exclusive Distribution Rights”). The Company has to make commercially reasonable efforts to obtain the necessary regulatory approvals for distribution and sale in these regions. The Exclusive Distribution Rights are for a period of 7 years in the U.S. and Japan and for a period of 3 years in Europe. (the “Exclusivity Period”). The exclusivity renews automatically for one-year periods, unless either party provides notice to the contrary. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 12 – COMMITMENTS AND CONTINGENT LIABILITIES (cont.) During the Exclusivity period, the Distributor is subject to non-compete restrictions, preventing it from distributing competing products, except under specific exceptions defined in the Distribution Agreement. The Distribution Agreement is for a 7-year term, with automatic one- year extensions unless one of the parties gives notice to terminate. Nevertheless, if the Distributor meets certain sales targets and maintains at least the number of shares acquired in the First Investment, the Company cannot refuse further extensions of the Distribution Agreement. The Distributor may terminate the agreement if there is a change of control in the Company under certain conditions as set in the Distribution Agreement. Upon signing the Distribution Agreement, the parties also signed a supplementary agreement for the purchase of long-lead-time components necessary for product manufacturing. The Distributor committed to placing an initial order of 20,000 Pulsenmore ES units, of which 5,000 units were supplied in 2022, and the remaining 15,000 units (including 10,000 iOS-compatible devices) were scheduled for delivery in 2023. Additionally,<span id="xdx_90B_ecustom--DescriptionOfLeasingArrangements_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecondYearAgreementMember_zyUwV6VDAX8a" title="Description of leasing arrangements"> the Distributor had the option to place an order for 50,000 more units in the second year of the agreement. In order for the Company to meet its obligations to the distributor as stated above, the Company ordered assemblies from a supplier in South Korea who was equipped with LLI (Long Lead Items) components. The cost of these LLI components as of December 31, 2025 is approximately NIS 2,900 thousand (approximately $909 thousand). During 2024, the Company notified the supplier, and the supplier received the Company’s notification, that in light of the security situation prevailing in the country due to the Iron Sword War, which is considered as “force majeure”, it is postponing the dates for receiving the said components and no delivery dates have yet been set. As of December 31, 2025, no delivery date or payment date has yet been determined with respect to the components. In accordance with the agreement reached with the supplier, the Company will pay quarterly interest of approximately $6 thousand reflecting an annual interest rate of 3%, until the delivery date of the components. On November 29, 2023, the Distributor canceled its purchase order for 15,000 units, citing non-compatibility with iOS. The Company disputed this claim, asserting that the cancellation was due to the Distributor’s poor performance. After the cancellation notice, the Distributor requested a new order of 240 iOS compatible units, which the Company supplied. However, the Company explicitly stated that fulfilling this order does not waive its rights under the existing agreements. Since the First Investment, the Distribution Agreement, and related agreements were negotiated as an integrated commercially significant transaction, the Company allocated the total investment proceeds (NIS 70,096 thousand) as follows (excluding transaction costs): 1. Ordinary shares issued under the Investment Agreement: NIS 51,709 thousand. 2. Derivative asset (contingent forward contract for the Second Investment): NIS <span id="xdx_90B_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20231129__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ContigentForwardContractMember_zn9ylLSp50ue" title="Derivative assets">5,070 thousand. 3. Customer contract liability under the Distribution Agreement: NIS <span id="xdx_90E_eifrs-full--ContractLiabilities_iI_pn3n3_c20231129__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DistributionAgreementMember_zDqLzaB4KXa7" title="Customer contract liability">23,457 thousand. The transaction costs amounted to NIS 782 thousand, allocated between equity (NIS 538 thousand) and Consolidated Statements of Comprehensive Loss (NIS 244 thousand). PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 12 – COMMITMENTS AND CONTINGENT LIABILITIES (cont.) Regarding the second investment, as it involves a contingent forward contract settled in a different currency from the Company’s functional currency, it is classified as a derivative financial instrument under IAS 32 – Financial Instruments: Presentation and IFRS 9 – Financial Instruments. This instrument is not classified as an equity instrument and is measured at fair value at each reporting date, with changes at fair value recognized through comprehensive loss. On June 8, 2022, the Company recognized the derivative financial instrument at fair value through comprehensive loss. As of December 31, 2023, the Company did not meet the condition precedent required for the investor’s second investment. Consequently, the Company derecognized the derivative financial instrument. Losses from changes in the fair value of the derivative instrument in 2023 amounted to approximately NIS 15,595 thousand, which were recognized under financial expenses. Additionally, regarding the Company’s Pulsenmore FC product, the Distributor will be granted distribution rights similar to those granted for the Pulsenmore ES product, subject to additional terms to be agreed upon by the parties. These rights will be contingent on the Distributor placing a minimum order of 10,000 Pulsenmore FC units within 18 months from obtaining the necessary regulatory approvals for distribution in the U.S. or Europe (whichever occurs first). The portion of proceeds allocated to the Distribution Agreement is treated as non-refundable upfront fees and recognized as deferred revenue, which will be recognized over the 7 year contract period, in line with actual product sales, relatively to the Company’s estimates of the total number of the products that are expected to be sold to the investor during the period of the agreement On November 21, 2024, the Company notified the Investor that it would not extend the period in which GE held the exclusive distribution rights for the Pulsenmore ES product. In accordance with the mechanism established in the Distribution Agreement, the non-renewal will take effect 3 years after the date of granting the rights as aforesaid, on June 7, 2025. Settlement Agreement- GEHC On August 6, 2025, a settlement agreement was signed to resolve all disputes between the Company and GE Precision Healthcare LLC (“GEHC”) (the “Settlement Agreement”). Pursuant to the Settlement Agreement, all disputes between the parties relating to the cancellation of orders placed by GEHC to the Company for 15,000 units of the Company’s Pulsenmore ES products (the “Disputed Orders”) were resolved. In the framework of the Settlement Agreement, the parties mutually waived any and all claims relating to the Distribution Agreement (“Distribution Agreement”) and the Material Commitment Agreement annexed thereto (“Material Commitment Agreement”), under which the Company has received $1 million in order to purchase components both dated June 8, 2022, and in connection with the Investment Agreement dated May 11, 2022 between the Company and GE Healthcare Global Holdings Inc. (“GE Holdings”) (the “Investment Agreement”), including in connection with GEHC’s obligation under the Material Commitment Agreement to purchase unused components (the “Disputed Components”). PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 12 – COMMITMENTS AND CONTINGENT LIABILITIES (cont.) Pursuant to the Settlement Agreement, and without any admitting any of the parties’ claims, GEHC will paid the Company a total of $1 million (approximately NIS 3,371 thousand). The Disputed orders have been canceled (consequently, there are no outstanding purchase orders from GEHC for the Company’s products). The Component Agreement has been terminated and the Company will not be required to return the $1 million advance it received upon signing the agreement in 2022, nor will it be required to transfer to GEHC any components purchased under it, and GEHC will not be required to pay any additional amounts thereunder. The aforementioned amounts, totaling NIS 7.1 million (approximately $2.2 million), were recognized as revenues in the statements of comprehensive loss. As part of the Settlement Agreement, it was also agreed that Japan would be removed from the definition of an “exclusive territory” and that GEHC would retain non-exclusive distribution rights to the Company’s ES pregnancy product in the US and Europe only, until the end of the original agreement period, i.e. June 2029, unless extended. However, in accordance with the Settlement Agreement, GEHC relinquished its favorite pricing mechanism and has no further obligation to place any future purchase orders. The Company’s estimate is that following the Settlement Agreement, the exercise of the remaining distribution rights by GE has become remote. This follows the Company’s notification to GE dated November 21, 2024, regarding the non-renewal of the exclusivity period with respect to 20 customers in Europe, which entered into force on June 7, 2025. The Company concluded that following the Settlement Agreement there are no outstanding performance obligations, and therefore the outstanding balance of contract liability in total amount of NIS 23,392 thousand (approximately $7,333 thousand) was recognized as revenues in the statements of comprehensive loss. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="text-align: justify; width: 0.25in">3)</td> <td style="text-align: justify">Medical product distribution company in Italy</td></tr> </table> On May 10, 2024, the Company entered into a binding agreement with a medical product distribution Company in Italy (hereinafter referred to as “the Distributor”) for the import and distribution of the Company’s Pulsenmore ES product. The agreement is for a four-year term upon signing, and it is cancelable by providing an advanced notice. As part of the agreement, the Distributor committed to placing an initial product order with a financial value of approximately Euro 400 thousand which constitutes part of the minimum quantities required for the first year. As of December 31, 2025, the total quantity of the product was not supplied yet to the Distributor. The Distributor ordered 120 units and the actual execution date of the purchase has been postponed. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="text-align: justify; width: 0.25in">4)</td> <td style="text-align: justify">Memorandum of Understanding with a Medical Center in Australia</td></tr> </table> On n July 22, 2025, the Company entered into a Memorandum of Understanding (MOU) with GCUH (Gold Coast University Hospital), a university medical center that is part of a health maintenance organization (HMO) operating in the state of Queensland, Australia (hereinafter: “GCUH”), in a Memorandum of Understanding for Cooperation (hereinafter: the “MoU”) in connection with the Company’s Pulsenmore ES product, which provides a solution for performing remote home ultrasound examinations for pregnant women (hereinafter: the “Agreement” and the “Product”, respectively). As part of the Memorandum of Understanding, it was determined that the GCUH Medical Center will serve as a “Center of Excellence” in Australia for the Company’s product. In return, the Medical Center will be entitled to discounts for the purchase of devices in accordance with and subject to the purchase of minimum quantities as determined in the Memorandum of Understanding. It was also agreed that during a period of one year from the signing of the Memorandum of Understanding, an agreement will be signed between the parties to anchor the agreements regarding the cooperation as agreed in the Memorandum of Understanding. The Memorandum of Understanding for the collaboration was signed between the parties following an agreement to purchase 100 units (hereinafter: “Unit Purchase Agreement”) for the purpose of conducting a commercial trial. The duration of the collaboration agreement is 4 years and is extendable for two additional periods of one year each. As of December 31, 2025, 100 units have been ordered and supplied. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 12 – COMMITMENTS AND LIABILITIES (cont.) 5) Liability of royalties to IIA and Korea-Israel Industrial R&D Foundation <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> Grants received from the Israel Innovation Authority (hereinafter “the IIA”) and the Korea-Israel Industrial R&D Foundation (hereinafter “KORIL”), which are associated with the Ministry of Industry and Economy (formerly the Office of the Chief Scientist) and the South Korean Ministry of Industry and Trade, as participation in research and development conducted by the Company (hereinafter “IIA Grants” and “KORIL Grants”), fall under the definition of “forgivable loans” as stated in International Accounting Standard 20 – “Accounting for Government Grants and Disclosure of Government Assistance” (hereinafter – IAS 20). Liabilities for IIA Grants and KORIL Grants are recognized and measured in accordance with IFRS 9 if, at the time of eligibility for receiving the Grant (hereinafter – the Eligibility Date), the Company’s management concludes that there is no reasonable assurance that the received Grant (hereinafter – the “Received Grant”) will not be repaid. In such a case, the Company recognizes, at that date, a financial liability that is accounted for according to the detailed provisions of IFRS 9 regarding financial liabilities measured at amortized cost. The difference between the Received Grant and the fair value of the financial liability at initial recognition is treated as a government grant and is recorded in comprehensive loss as a reduction of research and development expenses. If, at the Eligibility Date, the Company’s management concludes that there is reasonable assurance that the Received Grant will not be repaid, the grant is recorded, at that time, in comprehensive loss as a reduction of research and development expenses. If, in a subsequent period, the Company’s management for the first time concludes that there is no reasonable assurance that the Received Grant will not be repaid, the Company recognizes, at that time, a financial liability against comprehensive loss. The Company has recognized in its financial statements a liability to pay royalties to the IIA, calculated based on the revenue from the sale of products whose development was supported by the IIA through grants. Under the participation terms, royalties of 3% of the sales revenue of the products developed with the support of the IIA will be paid to the government, up to 100% of the total grants received by the Company, linked to the U.S. dollar (plus annual interest at the SOFR rate). As of December 31, 2025, the maximum amount of royalties the Company may be required to pay is NIS 15,626 thousand (approximately $4,898 thousand). In 2025, the Company received IIA Grants totaling approximately NIS 3,650 thousand (approximately $1,144 thousand), whereas in 2024 no grants were received, and in 2023 the total amount of IIA Grants received amounted to approximately NIS 907 thousand. The Company concluded that, for all grants received from the IIA, there is no reasonable assurance that the received grants will not be repaid. Therefore, it has recognized a present-value liability for royalty payments amounting to approximately NIS 9,591 thousand (approximately $3,007 thousand) and NIS 7,029 thousand as of December 31, 2025, and 2024, respectively. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 12 – COMMITMENTS AND LIABILITIES (cont.) During 2021, KORIL approved a research and development grant for the Company as part of a collaboration with a Korean Company to develop an automated process for manufacturing ultrasound transducers. According to the program’s procedures, the Company will pay royalties to KORIL at a rate of 2.5% of its revenue directly linked to transducers produced using the automated process. As of the date of these financial statements, there is no reasonable assurance that the received KORIL Grants will be repaid. As of December 31, 2025, the maximum amount of royalties the Company may be required to pay is NIS 1,690 thousand (approximately $530 thousand). In 2024, the Company received KORIL Grants in a total amount of NIS 1,029 thousand (approximately $323 thousand), whereas in 2025 and 2023 no KORIL Grants were received. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Changes in liability of royalties to the IIA</td></tr> </table> SCHEDULE OF CHANGES IN LIABILITY OF ROYALTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--Royalty_iS_pn3n3_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zHollgvnpR4a" style="width: 16%; text-align: right" title="Royalty">7,029</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payments to the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PaymentsRelatingToRoyaltiesFeesAndCommissions_iN_pn3n3_di_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zCQvXCRuYUw6" style="text-align: right" title="Payments to the IIA">(397</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Proceeds from the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ProceedsFromRelatingToRoyaltiesFeesAndCommissions_pn3n3_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zcWvpIQt5LR8" style="text-align: right" title="Proceeds from the IIA">1,718</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--FinancialIncomeExpenses_pn3n3_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zaP95uwfsFYh" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses">1,241</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--Royalty_iE_pn3n3_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zMKBB4mD3gIi" style="border-bottom: Black 1pt solid; text-align: right" title="Royalty">9,591</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--Royalty_iS_pn3n3_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zQm89HBx7mnf" style="text-align: right" title="Royalty">7,227</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payments to the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PaymentsRelatingToRoyaltiesFeesAndCommissions_iN_pn3n3_di_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zg5f5iKAUcXd" style="text-align: right" title="Payments to the IIA">(108</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Proceeds from the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ProceedsFromRelatingToRoyaltiesFeesAndCommissions_pn3n3_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zQp7KhgBGMi" style="text-align: right" title="Proceeds from the IIA">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--FinancialIncomeExpenses_pn3n3_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zME7oRNSar9c" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income">(90</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--Royalty_iE_pn3n3_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zO0GBr3dAzc6" style="border-bottom: Black 1pt solid; text-align: right" title="Royalty">7,029</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--Royalty_iS_pn3n3_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zvLr9NscCqk2" style="text-align: right" title="Royalty">7,106</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payments to the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--PaymentsRelatingToRoyaltiesFeesAndCommissions_iN_pn3n3_di_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zm18kmErggoa" style="text-align: right" title="Payments to the IIA">(297</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Proceeds from the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ProceedsFromRelatingToRoyaltiesFeesAndCommissions_pn3n3_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zOTtebMK0bil" style="text-align: right" title="Proceeds from the IIA">492</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--FinancialIncomeExpenses_pn3n3_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zuSQUOSs8jIh" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income">(74</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2023</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--Royalty_iE_pn3n3_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zGhDxOopvoOe" style="border-bottom: Black 1pt solid; text-align: right" title="Royalty">7,227</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--Royalty_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zoJQr8nqbOH9" style="width: 16%; text-align: right" title="Royalty">2,202</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payments to the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PaymentsRelatingToRoyaltiesFeesAndCommissions_iN_pn3n3_di_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_z5RA3iPg2P9b" style="text-align: right" title="Payments to the IIA">(124</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Proceeds from the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ProceedsFromRelatingToRoyaltiesFeesAndCommissions_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zxiM77luEGS3" style="text-align: right" title="Proceeds from the IIA">539</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--FinancialIncomeExpenses_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zKUCCO5pkUA9" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses">389</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--Royalty_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zYBFbSFOh6mk" style="border-bottom: Black 1pt solid; text-align: right" title="Royalty">3,006</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Legal claims</td></tr> </table> As of the date of approval of the financial statements, there are no legal claims against the Company. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

449178

0.00032

70096000

21000000

449178

0.00032

21000000

8000000

The Distributor committed to placing an initial order of 20,000 Pulsenmore ES units, of which 5,000 units were supplied in 2022, and the remaining 15,000 units (including 10,000 iOS-compatible devices) were scheduled for delivery in 2023. the Distributor had the option to place an order for 50,000 more units in the second year of the agreement.

2900000

909000

6000

Distributor canceled its purchase order for 15,000 units, citing non-compatibility with iOS. 70096000

51709000

5070000

23457000

782000 538000 244000

15595000

P7Y 1000000 3371000 1000000

7100000

2200000

23392000

7333000

400000

P4Y

15626000

4898000

3650000 1144000 907000

9591000

3007000

7029000

0.025

1690000

530000

1029000

323000

SCHEDULE OF CHANGES IN LIABILITY OF ROYALTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--Royalty_iS_pn3n3_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zHollgvnpR4a" style="width: 16%; text-align: right" title="Royalty">7,029</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payments to the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PaymentsRelatingToRoyaltiesFeesAndCommissions_iN_pn3n3_di_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zCQvXCRuYUw6" style="text-align: right" title="Payments to the IIA">(397</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Proceeds from the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ProceedsFromRelatingToRoyaltiesFeesAndCommissions_pn3n3_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zcWvpIQt5LR8" style="text-align: right" title="Proceeds from the IIA">1,718</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--FinancialIncomeExpenses_pn3n3_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zaP95uwfsFYh" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses">1,241</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--Royalty_iE_pn3n3_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zMKBB4mD3gIi" style="border-bottom: Black 1pt solid; text-align: right" title="Royalty">9,591</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--Royalty_iS_pn3n3_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zQm89HBx7mnf" style="text-align: right" title="Royalty">7,227</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payments to the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PaymentsRelatingToRoyaltiesFeesAndCommissions_iN_pn3n3_di_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zg5f5iKAUcXd" style="text-align: right" title="Payments to the IIA">(108</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Proceeds from the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ProceedsFromRelatingToRoyaltiesFeesAndCommissions_pn3n3_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zQp7KhgBGMi" style="text-align: right" title="Proceeds from the IIA">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--FinancialIncomeExpenses_pn3n3_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zME7oRNSar9c" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income">(90</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--Royalty_iE_pn3n3_c20240101__20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zO0GBr3dAzc6" style="border-bottom: Black 1pt solid; text-align: right" title="Royalty">7,029</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--Royalty_iS_pn3n3_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zvLr9NscCqk2" style="text-align: right" title="Royalty">7,106</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payments to the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--PaymentsRelatingToRoyaltiesFeesAndCommissions_iN_pn3n3_di_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zm18kmErggoa" style="text-align: right" title="Payments to the IIA">(297</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Proceeds from the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ProceedsFromRelatingToRoyaltiesFeesAndCommissions_pn3n3_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zOTtebMK0bil" style="text-align: right" title="Proceeds from the IIA">492</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--FinancialIncomeExpenses_pn3n3_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zuSQUOSs8jIh" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income">(74</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2023</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--Royalty_iE_pn3n3_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zGhDxOopvoOe" style="border-bottom: Black 1pt solid; text-align: right" title="Royalty">7,227</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Convenience translation into U.S. dollars (see note 2c(3)) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--Royalty_iS_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zoJQr8nqbOH9" style="width: 16%; text-align: right" title="Royalty">2,202</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payments to the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PaymentsRelatingToRoyaltiesFeesAndCommissions_iN_pn3n3_di_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_z5RA3iPg2P9b" style="text-align: right" title="Payments to the IIA">(124</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Proceeds from the IIA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ProceedsFromRelatingToRoyaltiesFeesAndCommissions_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zxiM77luEGS3" style="text-align: right" title="Proceeds from the IIA">539</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--FinancialIncomeExpenses_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zKUCCO5pkUA9" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses">389</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--Royalty_iE_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IsraelInnovationAuthorityMember_zYBFbSFOh6mk" style="border-bottom: Black 1pt solid; text-align: right" title="Royalty">3,006</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 7029000

397000

1718000 1241000 9591000 7227000

108000

-90000 7029000 7106000

297000

492000 -74000 7227000 2202000

124000

539000 389000 3006000

NOTE 13 – EQUITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share capital</td></tr> </table> The Company’s ordinary shares are classified as share capital. Additional costs directly attributable to the issuance of shares are recognized in equity as a deduction, net of tax, from the proceeds of the issuance. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share-based compensation plans</td></tr> </table> The Company operates a share-based compensation plan for employees, consultants, and directors, which is settled through the Company’s equity instruments. Under this plan, the Company receives services from the grantees in exchange for the Company’s equity instruments (options). The fair value of the services received in consideration for the grant of options is recognized as an expense in the statement of comprehensive loss, with a corresponding entry to an equity capital reserve for share-based compensation. The total expense recognized in the statement of comprehensive income is determined based on the fair value of the granted options. Upon exercise of the options, the Company issues new shares. The proceeds received, net of directly attributable transaction costs, are credited to share capital (at par value) and the remainder to share premium upon option exercise. Expenses related to share-based compensation recognized in the statement of comprehensive income also include amounts recorded as a liability for director compensation following the equity split (see also note 13c (2)). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share capital</td></tr> </table> The Company’s share capital is composed of ordinary shares, par value NIS 0.00032 per share, as follows: SCHEDULE OF SHARE CAPITAL IS COMPOSED OF ORDINARY SHARES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231_zuY06ssAFCz6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zM4p18uc2byl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Ordinary Shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--NumberOfSharesAuthorised_iI_z2PolCnZjRr4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; padding-bottom: 2.5pt">Authorized share capital</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">31,250,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">31,250,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--NumberOfSharesIssued_iI_zQr0tWvYzrAh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Issued and paid-up share capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,271,625</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,502,844</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zOUxcRaMc225" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zv3KYLr48cpl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount in NIS</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_ecustom--AuthorizedShareCapital_iI_pn3n3_zkIcR5Ml9Doh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-bottom: 2.5pt">Authorized share capital</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">10,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">10,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--AuthorizedShareCapital_iI_pn3n3_uUSD_c20251231_zn1yDnEXY8jj" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Authorized share capital">3,135</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--IssuedCapital_iI_pn3n3_z3BiEXNrfs7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Issued and paid-up share capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,081</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--IssuedCapital_iI_pn3n3_uUSD_c20251231_z1M45QOnb0Q8" style="border-bottom: Black 2.5pt double; text-align: right" title="Issued and paid-up share capital">652</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 13 – EQUITY (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 76px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 28px">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share-based compensation</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 26, 2019, the Company’s Board of Directors approved an option plan aimed at promoting the Company’s interests and objectives by providing incentives and rewards to employees, officers, and service providers. The plan is subject to the provisions of Section 102 of the Israeli Income Tax Ordinance (New Version), 1961 (the ‘Ordinance’), and follows the capital gains tax route through a trustee, in accordance with Section 102(b)(2) of the ordinance. Notwithstanding the above, options may also be granted under the plan through an alternative tax route, as permitted by applicable law. Under the selected route and its regulations, the Company is not entitled to claim as a tax-deductible expense any amounts recorded as an employee benefit, including amounts recognized as compensation expenses in the Company’s accounts, in respect of options granted to employees under the plan.</td></tr> </table> Unless otherwise stated in the grant letter, the options vest over four years from the grant commencement date, with 25% vesting after one year and the remaining 75% vesting in equal quarterly installments of 6.25% each. Unless otherwise specified in the grant letter, the options expire seven years from the grant date. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 5, 2021, the shareholders’ general meeting approved the grant of <span id="xdx_90B_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20210105__20210105__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeneralMeetingMember_zvaGzh6OvZ06" title="Number of option, grant">187 options (equivalent to <span id="xdx_900_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20250520__20250520__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeneralMeetingMember_zgrUazJUjKEc" title="Number of option, grant">46,875 options after the share split) under the Company’s 2019 share option plan which are exercisable into <span id="xdx_901_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20250520__20250520__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeneralMeetingMember_zZrF1ITcuCXh" title="Number of option, grant">46,875 ordinary shares to each of the directors served then (excluding the Chairman of the Board, Mr. Jonathan Adareth, and Mr. Elazar Sonnenschein): Yuval Yanai, Racheli Guz-Lavi and Susan Delabrida.</td></tr> </table> Half of the options (<span id="xdx_902_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pn3n3_uShares_c20210105__20210105__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeneralMeetingMember_zrjO7itJJ8V" title="Number of option, Vested">93) (after the share split, 23,437) would vest over a period of four years, commencing on the date the director entered into the agreement for the provision of director services with the Company. 25% of these options will vest one year from the date of such agreement, and an additional 6.25% would vest at the end of each subsequent quarter. The second half of the options is subject to a five-year vesting period, whereby 25% of the options would vest in two years after the date of such agreement, and a further 6.25% would vest at the end of each subsequent quarter, all subject to the condition that the director remains in office at each vesting date. These options may be exercised for a period of up to seven years from the grant date, at an exercise price that was originally set at $<span id="xdx_904_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_uUSDPShares_c20210105__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeneralMeetingMember_z8dIjxzmQ1X4" title="Exercise price">8 per underlying share. However, following the share split, the exercise price was reduced to $<span id="xdx_902_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_uUSDPShares_c20250520__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeneralMeetingMember_zYXGlo731fo2" title="Exercise price">0.032, falling below the minimum threshold required under section two in the guidance of the Israel Securities Authority. As a result, the exercise price was increased to <span id="xdx_900_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_uNISPshares_c20210105__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeneralMeetingMember_zmjy0FughCal" title="Exercise price">8 NIS. Upon the exercise of these options, to the extent exercised, the Company will pay each of the eligible directors in cash the difference between the original exercise price (after the share split) and the new exercise price, multiplied by the number of exercised shares in a way that the effective additional exercise amount per share remains unchanged. The change in terms had no accounting impact. The mechanism provides for net settlement, meaning no cash outflow from the Company to the directors. In addition, the Company will compensate the directors for any excess tax liability incurred as a result of the updated arrangement compared to the tax liability that would have applied upon exercise of the options, if any. The Company accounted for this additional tax liability assumed by the Company as a cash-settled share-based payment. As of December 31, 2025, the total balance of the share-based compensation liability was NIS 276 thousand (approximately $87 thousand). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On June 1, 2023, a total of <span id="xdx_904_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20230701__20230701__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ExecutiveOfficer.Member_zmtxS7di9A6f" title="Number of option, grant">12,765 share options were granted to four employees and one executive officer. These options entitle the holders to purchase <span id="xdx_904_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20230701__20230701__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ExecutiveOfficer.Member_zVXq8ehonMN2" title="Number of option, grant">12,765 ordinary shares of the Company at an exercise price of NIS 58.16 per share.</td></tr> </table> The theoretical fair value of the granted options, calculated using the Black-Scholes model, is approximately NIS 377 thousand, based on the following assumptions: expected volatility in a rate of <span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20230701__20230701__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zYzJ5jwN5zJf" title="Expected volatility">63.75%, risk-free interest rate of <span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20230701__20230701__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zLYqvxig8NL9" title="Risk free interest rate">3.83% and expected life of 4.6 years in average. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On October 19, 2023, a total of <span id="xdx_901_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20231019__20231019__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesMember_zLHihm2jLUt1" title="Number of option, grant">21,074 share options were granted to five Company employees. These options entitle the holders to purchase <span id="xdx_901_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20231019__20231019__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesMember_zvyGM2YCCns8" title="Number of option, grant">21,074 ordinary shares of the Company at an exercise price of NIS 58.32 per share. </td></tr> </table> The theoretical fair value of the granted options, calculated using the Black-Scholes model, is approximately NIS 571 thousand, based on the following assumptions: expected volatility in a rate of <span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20231019__20231019__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zK5eWsK8M1X9" title="Expected volatility">54.19%, risk-free interest rate of <span id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20231019__20231019__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_z1F3wrWU1dO9" title="Risk free interest rate">4.13% and expected life of 4.6 years in average. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 13 – EQUITY (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">5)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On March 27, 2024, a total of <span id="xdx_90D_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20240327__20240327__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesMember_zOgnomfAkyee" title="Number of option, grant">7,859 share options were granted to four Company employees. These options entitle the holders to purchase <span id="xdx_90D_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20240327__20240327__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesMember_zLZXMazrUizj" title="Number of option, grant">7,859 ordinary shares of the Company at an exercise price of NIS 39.68 per share. </td></tr> </table> The theoretical fair value of the granted options, calculated using the Black-Scholes model, is approximately NIS 139 thousand, based on the following assumptions: expected volatility in a rate of <span id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20240327__20240327__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zN2Y1NKjfxrg" title="Expected volatility">58.52%, risk-free interest rate of <span id="xdx_90C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20240327__20240327__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zsTF5QDfWy36" title="Risk free interest rate">4.09% and expected life of 4.6 years in average. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">6)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On August 15, 2024, a total of <span id="xdx_901_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20240815__20240815__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesMember_zhLocXB7h8Ic" title="Number of option, grant">14,625 share options were granted to two Company employees. These options entitle the holders to purchase <span id="xdx_906_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20240815__20240815__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesMember_zoAIWqIOeeF3" title="Number of option, grant">14,625 ordinary shares of the Company at an exercise price of NIS 32.96 per share. </td></tr> </table> The theoretical fair value of the granted options, calculated using the Black-Scholes model, is approximately NIS 229 thousand, based on the following assumptions: expected volatility in a rate of <span id="xdx_908_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20240815__20240815__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zlHFUEhup8md" title="Expected volatility">59.34%, risk-free interest rate of <span id="xdx_90E_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20240815__20240815__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_z5l2sMC6pfWh" title="Risk free interest rate">4.38% and expected life of 4.6 years in average. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">7)</td> <td style="font: 10pt Times New Roman, Times, Serif">On August 28, 2025, a total of <span id="xdx_909_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20250828__20250828__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesMember_zwjo1r11qgB" title="Number of option, grant">21,074 share options were granted to five employees of the Company and one consultant. These options entitle the holders to purchase<span id="xdx_909_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20250828__20250828__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesMember_zxiw1QbBzJP7" title="Number of option, grant"> 21,074 ordinary shares of the Company at an exercise price of NIS 28.93 per share. The theoretical fair value of the granted options, calculated using the Black-Scholes model, is approximately NIS 475 thousand, based on the following assumptions: expected volatility in a rate of <span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20250828__20250828__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zGV4CKvCCyI9" title="Expected volatility">75.90%, risk-free interest rate of <span id="xdx_90F_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20250828__20250828__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_z0wf8qLDEOY2" title="Risk free interest rate">3.96% and expected life of 4.6 years in average. The following table contains additional information concerning equity instruments granted to employees and directors under the existing share incentive plans.</td></tr> </table> SCHEDULE OF CHANGES IN OPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (in NIS)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (in NIS)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (in NIS)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Outstanding at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zpWuTupyZZuc" style="width: 6%; text-align: right" title="Number of options Outstanding, Beginning Balance">658,151</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zcSzCiUZ3RW1" style="width: 6%; text-align: right" title="Weighted average exercise price, Beginning Balance">45.9</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zHclMqepNUyc" style="width: 6%; text-align: right" title="Outstanding Number of options">660,650</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zDzu1BXTpoTi" style="width: 6%; text-align: right" title="Weighted average exercise price, Beginning Balance">46.45</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zHqZCIykUF6g" style="width: 6%; text-align: right" title="Outstanding Number of options">620,961</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zdsdnNJnMVGc" style="width: 6%; text-align: right" title="Weighted average exercise price, Beginning Balance">34.77</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z7EI0Qeoxdo9" style="text-align: right" title="Number of options, Granted">33,840</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zDVTODPOCH19" style="text-align: right" title="Weighted average exercise price, Granted">58.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zbY3TlMPhvKj" style="text-align: right" title="Granted">22,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zMFdznufftR6" style="text-align: right" title="Weighted average exercise price, Beginning Balance">35.31</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zlU8GLZcuY35" style="text-align: right" title="Number of options, Granted">21,074</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zqaR8AmdF355" style="text-align: right" title="Weighted average exercise price, Granted">28.93</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zkBaKDf67296" style="text-align: right" title="Number of options, Expired">(2,285</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z3HtOsp9JjJ5" style="text-align: right" title="Weighted average exercise price, Expired">0.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zniXjgvSflrc" style="text-align: right" title="Expired">(9,505</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zN3ejDQg0er6" style="text-align: right" title="Weighted average exercise price, Beginning Balance">91.05</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zr0dXbi51Bhc" style="text-align: right" title="Number of options, Expired">(16,240</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zB8mBxqJAYs7" style="text-align: right" title="Weighted average exercise price, Expired">33.74</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zkuWoM6z1O0j" style="text-align: right" title="Number of options, Forfeited">(17,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zm8uIiXWJT9c" style="text-align: right" title="Weighted average exercise price, Forfeited">90.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zSnVObnIBX7e" style="text-align: right" title="Number of options outstanding, Forfeited">(32,668</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z5Hk8FM6XCWb" style="text-align: right" title="Weighted average exercise price, Beginning Balance">57.70</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zhibdAVqCSrj" style="text-align: right" title="Number of options, Forfeited">(10,901</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zAShyBG8dy6g" style="text-align: right" title="Weighted average exercise price, Forfeited">109.05</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zaPnvW9qDfib" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, Exercised">(11,914</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zNvZt6Tm1aQ9" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">0.12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zg0j1I3K7UZ5" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised">(20,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zB5UASeSUORj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Beginning Balance">0.12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zTyUhIFLE3mj" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, Forfeited">(231,218</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z63zZ6qqrJb2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">0.11</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Outstanding at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zt9ViuRO3qD2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options Outstanding, Ending Balance">660,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z047w7QDzjYe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending Balance">46.45</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zewaKzlpsBP6" style="border-bottom: Black 2.5pt double; text-align: right" title="Outstanding Number of options">620,961</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zcSveCcEsOO8" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending Balance">34.77</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_znmsbDFKFODi" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options Outstanding, Ending Balance">383,676</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zZ8TJ2urmZDa" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending Balance">61.91</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Exercisable at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zY1v2vVCXnx9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Exercisable">558,751</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--ExercisePriceOfOutstandingShareOptionsExercisable2019_iS_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zKeLjCtT85hj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">35.03</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zOwoanCqi4A2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Exercisable">503,954</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--ExercisePriceOfOutstandingShareOptionsExercisable2019_iE_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zizCkKZngh9g" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise priceExercisable, Ending Balance">27.52</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zUiDTuona2l1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Exercisable">333,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--ExercisePriceOfOutstandingShareOptionsExercisable2019_iE_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zUeRu48SRCO5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">61.89</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 13 – EQUITY (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (in USD)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Outstanding at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zh4h8x5UNxSk" style="width: 16%; text-align: right" title="Outstanding Number of options">620,961</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zfKWkZv6aa36" style="width: 16%; text-align: right" title="Weighted average exercise price, Beginning Balance">10.89</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z7vjpDrUt3Sh" style="text-align: right" title="Number of options, Granted">21,074</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zCvCfs0ZhMnk" style="text-align: right" title="Weighted average exercise price, Granted">9.07</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zfvP2PDfO6Y" style="text-align: right" title="Number of options, Expired">(16,240</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zSsqUA83MXd1" style="text-align: right" title="Weighted average exercise price, Expired">10.58</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zrcbqoC3pj7" style="text-align: right" title="Number of options, Forfeited">(10,901</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zf4GWGn6BJUk" style="text-align: right" title="Weighted average exercise price, Forfeited">34.19</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zhuY20saG4Pg" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, Exercised">(231,218</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zJ5ObofA4Quc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">0.03</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Outstanding at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zflMcO7NsT3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options Outstanding, Ending Balance">383,676</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z480LFrm1Gej" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending Balance">19.41</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Exercisable at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zlUwDGLkSdc9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Exercisable">333,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--ExercisePriceOfOutstandingShareOptionsExercisable2019_iE_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zITteLg2SC9j" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">19.40</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_892_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zL6wCRwQKGY6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Set forth below is data regarding the range of exercise prices and weighted-average remaining contractual life (in years) for the equity instruments outstanding at the end of each of the years indicated. SCHEDULE OF OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="10"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price in NIS</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life in years</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price in $</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life in years</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; text-align: right; width: 13%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; width: 2%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; text-align: right; width: 13%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; width: 2%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; text-align: right; width: 13%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 13%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 13%"> </td><td style="text-align: left; width: 1%"> </td><td style="font-weight: bold; width: 2%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; text-align: right; width: 13%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250101__20251231_zIlRFemODZ9k" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">383,676</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20250101__20251231_zYmK5VboWjVi" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price">61.91</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20250101__20251231_zW5ykL5ggpg4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining contractual life in years">4.6</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250101__20251231_zxgMOF4N0oQj" style="border-bottom: Black 1pt solid; text-align: right" title="Outstanding Number of options">383,676</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20250101__20251231_zofKFMho1hz5" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending Balance">19.41</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20250101__20251231_z6bSdakRVP4e" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining contractual life in years">4.6</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price in NIS</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life in years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price in NIS</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life in years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20240101__20241231_zWiDNrcge4Ei" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">620,961</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20240101__20241231_zy1bVGttFfc9" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price">34.77</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240101__20241231_zWD3mkW2rpMk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining contractual life in years">3.1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20230101__20231231_z92T4CGe9E8" style="border-bottom: Black 1pt solid; text-align: right" title="Outstanding Number of options">660,650</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20230101__20231231_zCPwBL7kLoMb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending Balance">46.45</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231_z20iZ51xYB6e" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining contractual life in years">4.6</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The expense amounts recognized in the Company’s comprehensive loss statements for the years 2025, 2024 and 2023, related to option grants, are NIS 667 thousand (approximately $209 thousand), NIS 1,388 thousand and NIS 3,279 thousand, respectively. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 13 – EQUITY (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">D)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Repricing of employees’ option plan</td></tr> </table> On April 3, 2025, the Company’s Board of Directors resolved to reprice the exercise price of the share options previously granted to employees and to update the exercise period of these options. As a result, the exercise price was NIS <span id="xdx_90E_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uNISPshares_c20250403__20250403__ifrs-full--TypesOfContractsAxis__custom--EmployeesOptionPlanMember_zvNdWNX8Tw22" title="Exercise price of share">19.896. The vesting period of the repriced options would be extended to four years, and the expiration period of the repriced options would be updated to seven years from the date of submission of the ruling request. Such repricing of the share options is subject to the approval of the Israeli Tax Authority, which will be granted in accordance with a request for a tax ruling to be submitted by the Company (hereinafter: the “Tax Ruling”). The Company’s Board of Directors has decided to update the terms of the employee share options as follows: The “exercise price” in relation to the share options of each of the offerees will be calculated in accordance with the definition of this term in the Company’s employee option plan, with the pricing date being the later of (1) the date of filing the Tax Ruling application, (2) The date of the Board of Directors’ decision and the date of approval by the general meeting (as required) (hereinafter: the “Repricing Date”). In accordance with the provisions of the Israeli Income Tax Ordinance, the vesting period of the aforementioned options will be over 4 years in accordance with the options plan with a blocking period of two years from the Repricing Date. The fair value of those options will be determined on the Repricing Date. On February 26, 2026, the application was approved by the Israeli Tax Authority, with no impact on the 2025 consolidated financial statements

The Company’s share capital is composed of ordinary shares, par value NIS 0.00032 per share, as follows: SCHEDULE OF SHARE CAPITAL IS COMPOSED OF ORDINARY SHARES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231_zuY06ssAFCz6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zM4p18uc2byl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Ordinary Shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--NumberOfSharesAuthorised_iI_z2PolCnZjRr4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; padding-bottom: 2.5pt">Authorized share capital</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">31,250,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">31,250,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--NumberOfSharesIssued_iI_zQr0tWvYzrAh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Issued and paid-up share capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,271,625</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,502,844</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zOUxcRaMc225" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zv3KYLr48cpl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount in NIS</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_ecustom--AuthorizedShareCapital_iI_pn3n3_zkIcR5Ml9Doh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-bottom: 2.5pt">Authorized share capital</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">10,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">10,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--AuthorizedShareCapital_iI_pn3n3_uUSD_c20251231_zn1yDnEXY8jj" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Authorized share capital">3,135</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--IssuedCapital_iI_pn3n3_z3BiEXNrfs7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Issued and paid-up share capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,081</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--IssuedCapital_iI_pn3n3_uUSD_c20251231_z1M45QOnb0Q8" style="border-bottom: Black 2.5pt double; text-align: right" title="Issued and paid-up share capital">652</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

31250000000

6271625000

6502844000

10000000 10000000 3135000

2007000

2081000

652000

the options vest over four years from the grant commencement date, with 25% vesting after one year and the remaining 75% vesting in equal quarterly installments of 6.25% each. Unless otherwise specified in the grant letter, the options expire seven years from the grant date.

187000

46875000

93000

25% of these options will vest one year from the date of such agreement, and an additional 6.25% would vest at the end of each subsequent quarter. The second half of the options is subject to a five-year vesting period, whereby 25% of the options would vest in two years after the date of such agreement, and a further 6.25% would vest at the end of each subsequent quarter, all subject to the condition that the director remains in office at each vesting date.

0.032

276000 87000

12765000

58.16

377000

0.6375

0.0383

P4Y7M6D

21074000

58.32

571000

0.5419

0.0413

P4Y7M6D

7859000

39.68

139000

0.5852

0.0409

P4Y7M6D

14625000

32.96

229000

0.5934

0.0438

P4Y7M6D

21074000

28.93

475000

0.7590

0.0396

P4Y7M6D SCHEDULE OF CHANGES IN OPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (in NIS)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (in NIS)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (in NIS)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Outstanding at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zpWuTupyZZuc" style="width: 6%; text-align: right" title="Number of options Outstanding, Beginning Balance">658,151</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zcSzCiUZ3RW1" style="width: 6%; text-align: right" title="Weighted average exercise price, Beginning Balance">45.9</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zHclMqepNUyc" style="width: 6%; text-align: right" title="Outstanding Number of options">660,650</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zDzu1BXTpoTi" style="width: 6%; text-align: right" title="Weighted average exercise price, Beginning Balance">46.45</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zHqZCIykUF6g" style="width: 6%; text-align: right" title="Outstanding Number of options">620,961</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zdsdnNJnMVGc" style="width: 6%; text-align: right" title="Weighted average exercise price, Beginning Balance">34.77</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z7EI0Qeoxdo9" style="text-align: right" title="Number of options, Granted">33,840</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zDVTODPOCH19" style="text-align: right" title="Weighted average exercise price, Granted">58.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zbY3TlMPhvKj" style="text-align: right" title="Granted">22,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zMFdznufftR6" style="text-align: right" title="Weighted average exercise price, Beginning Balance">35.31</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zlU8GLZcuY35" style="text-align: right" title="Number of options, Granted">21,074</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zqaR8AmdF355" style="text-align: right" title="Weighted average exercise price, Granted">28.93</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zkBaKDf67296" style="text-align: right" title="Number of options, Expired">(2,285</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z3HtOsp9JjJ5" style="text-align: right" title="Weighted average exercise price, Expired">0.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zniXjgvSflrc" style="text-align: right" title="Expired">(9,505</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zN3ejDQg0er6" style="text-align: right" title="Weighted average exercise price, Beginning Balance">91.05</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zr0dXbi51Bhc" style="text-align: right" title="Number of options, Expired">(16,240</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zB8mBxqJAYs7" style="text-align: right" title="Weighted average exercise price, Expired">33.74</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zkuWoM6z1O0j" style="text-align: right" title="Number of options, Forfeited">(17,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zm8uIiXWJT9c" style="text-align: right" title="Weighted average exercise price, Forfeited">90.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zSnVObnIBX7e" style="text-align: right" title="Number of options outstanding, Forfeited">(32,668</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z5Hk8FM6XCWb" style="text-align: right" title="Weighted average exercise price, Beginning Balance">57.70</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zhibdAVqCSrj" style="text-align: right" title="Number of options, Forfeited">(10,901</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zAShyBG8dy6g" style="text-align: right" title="Weighted average exercise price, Forfeited">109.05</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zaPnvW9qDfib" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, Exercised">(11,914</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zNvZt6Tm1aQ9" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">0.12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zg0j1I3K7UZ5" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised">(20,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zB5UASeSUORj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Beginning Balance">0.12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zTyUhIFLE3mj" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, Forfeited">(231,218</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z63zZ6qqrJb2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">0.11</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Outstanding at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zt9ViuRO3qD2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options Outstanding, Ending Balance">660,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z047w7QDzjYe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending Balance">46.45</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zewaKzlpsBP6" style="border-bottom: Black 2.5pt double; text-align: right" title="Outstanding Number of options">620,961</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zcSveCcEsOO8" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending Balance">34.77</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_znmsbDFKFODi" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options Outstanding, Ending Balance">383,676</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zZ8TJ2urmZDa" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending Balance">61.91</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Exercisable at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zY1v2vVCXnx9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Exercisable">558,751</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--ExercisePriceOfOutstandingShareOptionsExercisable2019_iS_pid_uNISPshares_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zKeLjCtT85hj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">35.03</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zOwoanCqi4A2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Exercisable">503,954</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--ExercisePriceOfOutstandingShareOptionsExercisable2019_iE_pid_uNISPshares_c20240101__20241231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zizCkKZngh9g" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise priceExercisable, Ending Balance">27.52</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zUiDTuona2l1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Exercisable">333,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--ExercisePriceOfOutstandingShareOptionsExercisable2019_iE_pid_uNISPshares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zUeRu48SRCO5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">61.89</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 13 – EQUITY (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (in USD)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Outstanding at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zh4h8x5UNxSk" style="width: 16%; text-align: right" title="Outstanding Number of options">620,961</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zfKWkZv6aa36" style="width: 16%; text-align: right" title="Weighted average exercise price, Beginning Balance">10.89</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z7vjpDrUt3Sh" style="text-align: right" title="Number of options, Granted">21,074</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zCvCfs0ZhMnk" style="text-align: right" title="Weighted average exercise price, Granted">9.07</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zfvP2PDfO6Y" style="text-align: right" title="Number of options, Expired">(16,240</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zSsqUA83MXd1" style="text-align: right" title="Weighted average exercise price, Expired">10.58</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zrcbqoC3pj7" style="text-align: right" title="Number of options, Forfeited">(10,901</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zf4GWGn6BJUk" style="text-align: right" title="Weighted average exercise price, Forfeited">34.19</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zhuY20saG4Pg" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, Exercised">(231,218</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zJ5ObofA4Quc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">0.03</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Outstanding at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zflMcO7NsT3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options Outstanding, Ending Balance">383,676</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z480LFrm1Gej" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending Balance">19.41</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Exercisable at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zlUwDGLkSdc9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options Exercisable">333,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--ExercisePriceOfOutstandingShareOptionsExercisable2019_iE_pid_uUSDPShares_c20250101__20251231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zITteLg2SC9j" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">19.40</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

658151000

45.9

660650000

46.45

620961000

34.77

33840000

58.25

22484000

35.31

21074000

28.93

2285000

0.12

9505000

91.05

16240000

33.74

17142000

90.13

32668000

57.70

10901000

109.05

11914000

0.12

20000000

0.12

231218000

0.11

660650000

46.45

620961000

34.77

383676000

61.91

558751000

35.03

503954000

27.52

333874000

61.89

620961000

10.89

21074000

9.07

16240000

10.58

10901000

34.19

231218000

0.03

383676000

19.41

333874000

19.40

<p id="xdx_892_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zL6wCRwQKGY6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Set forth below is data regarding the range of exercise prices and weighted-average remaining contractual life (in years) for the equity instruments outstanding at the end of each of the years indicated. SCHEDULE OF OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="10"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price in NIS</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life in years</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price in $</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life in years</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; text-align: right; width: 13%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; width: 2%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; text-align: right; width: 13%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; width: 2%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; text-align: right; width: 13%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 13%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 13%"> </td><td style="text-align: left; width: 1%"> </td><td style="font-weight: bold; width: 2%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td><td style="font-weight: bold; text-align: right; width: 13%"> </td><td style="font-weight: bold; text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250101__20251231_zIlRFemODZ9k" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">383,676</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20250101__20251231_zYmK5VboWjVi" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price">61.91</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20250101__20251231_zW5ykL5ggpg4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining contractual life in years">4.6</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250101__20251231_zxgMOF4N0oQj" style="border-bottom: Black 1pt solid; text-align: right" title="Outstanding Number of options">383,676</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20250101__20251231_zofKFMho1hz5" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending Balance">19.41</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20250101__20251231_z6bSdakRVP4e" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining contractual life in years">4.6</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price in NIS</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life in years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise price in NIS</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life in years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 13%; font-weight: bold; text-align: right"> </td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20240101__20241231_zWiDNrcge4Ei" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">620,961</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20240101__20241231_zy1bVGttFfc9" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price">34.77</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240101__20241231_zWD3mkW2rpMk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining contractual life in years">3.1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20230101__20231231_z92T4CGe9E8" style="border-bottom: Black 1pt solid; text-align: right" title="Outstanding Number of options">660,650</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uNISPshares_c20230101__20231231_zCPwBL7kLoMb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending Balance">46.45</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231_z20iZ51xYB6e" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average remaining contractual life in years">4.6</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

383676000

61.91

P4Y7M6D

383676000

19.41

P4Y7M6D

620961000

34.77

P3Y1M6D

660650000

46.45

P4Y7M6D

667000

209000

1388000

3279000

19.896

NOTE 14 – TAXES ON INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> The tax expenses for the reported years include both current and deferred taxes. The amount recognized as current taxes is calculated based on tax laws that have been enacted or substantially enacted as of the financial position reporting date. The Company’s management periodically reviews the tax implications on its taxable income according to relevant tax laws and establishes provisions accordingly for amounts expected to be paid to tax authorities. Current taxes also include adjustments related to prior years’ current tax liabilities. The Company recognizes deferred taxes based on the liability method for temporary differences between the carrying amounts of assets and liabilities in the financial statements and their corresponding tax bases. The amount of deferred taxes is determined according to the tax rates (and tax laws) that have been enacted or substantially enacted as of the financial position reporting date and are expected to apply when the deferred tax assets are realized or the deferred tax liabilities are settled. Deferred tax assets are recognized for deductible temporary differences to the extent that it is probable that taxable income will be available in the future against which the deductible differences can be utilized. Deferred tax assets and deferred tax liabilities are offset only if a legally enforceable right exists to offset current tax assets against current tax liabilities, and the deferred tax assets and liabilities relate to the same taxation authority and either the same taxable entity or different entities that intend to settle their tax balances on a net basis. In the absence of a foreseeable taxable income in the near future, no deferred tax asset has been recognized in the Company’s financial statements. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Corporate Tax Rate in Israel</td></tr> </table> The Company’s income is subject to the standard corporate tax rate of 23% <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Taxation of Foreign Subsidiaries</td></tr> </table> The subsidiaries incorporated in the United States and South Korea are subject to corporate income tax at rates of 21% and 11%, respectively. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">D)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Tax assessments</td></tr> </table> Tax assessments filed by the Company and through 2020 are considered final. Tax assessments filed by the U.S. and Korean subsidiaries are not yet considered final. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">E)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Tax Losses Carried Forward</td></tr> </table> The Company’s tax loss carryforwards amount to approximately NIS 145,446 thousand (approximately $45,594 thousand) and NIS 118,750 thousand as of December 31, 2025, and 2024, respectively. The Company has not recognized deferred tax assets for these loss carryforwards, as their utilization is not expected in the foreseeable future. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

0.23

0.21

0.11

145446000

45594000

118750000

NOTE 15 – REVENUE FROM CONTRACTS WITH CUSTOMERS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue measurement</td></tr> </table> The Company’s revenue is measured based on the consideration it expects to be entitled to receive in exchange for the transfer of goods and services to customers. Under the agreement with Clalit Health Services, regarding the first purchase order, if the supplied devices were not sold or opened, Clalit Health Services has the right, at its sole discretion and at any time, to return the devices to the Company, and the Company is obligated to refund the consideration paid for any returned products. The Company provides a warranty period of up to 18 months from the date of supply (not exceeding 9 months from the first activation of the device). As for return rights for end customers for products sold or opened by Clalit Health Services - These products may be returned to the Company subject to consumer protection laws, 1981, and the consumer protection (cancellation of transaction) regulations, 2010, customers may not return the product after 14 days from the delivery date. Also, if a product has been opened but not supplied to the end customer, it cannot be returned to the Company. The Company assesses the probability of product returns at each financial reporting date. The estimated probability of returns is recognized as a liability under “Contract Liabilities” in the financial statements. This liability is adjusted against recognized revenue based on the return probability assessment. As of December 31, 2025, and 2024, the contract liability balance related to customer contracts for the Pulsenmore FC product amounted to NIS 938 thousand (approximately $294 thousand). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue recognition</td></tr> </table> During the reporting periods substantially all of the Company’s revenues were derived from a single performance obligation - the sale of the Company’s products - portable ultrasound devices. The Company recognizes revenue upon the transfer of control of the promised goods to the customer, at the point of shipment, in accordance with the terms of the contract. In addition, as of October 28, 2024, as part of the updated agreement with Clalit (see note 12)a)((1), the Company also provides a support services for the Company’s products which was identified as an additional performance obligation. Revenue from services are recognized over time. During the reporting periods revenues from services were insignificant. As of August 6, 2025, as part of the Settlement Agreement with GEHC (see note 12)a)((2), the Company concluded that there are no outstanding performance obligations, as mentioned above, and therefore the outstanding balance of contract liability was recognized as revenues in the statements of comprehensive loss. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 15 – REVENUE FROM CONTRACTS WITH CUSTOMERS (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue by Geographic Segmentation</td></tr> </table> <p id="xdx_89C_eifrs-full--DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory_zc9hIdt4Uarj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> SCHEDULE OF COMPREHENSIVE INCOME LOSS REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zXYq8V9BL9Fb" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_z9Kki3iAqGef" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zdP1T4Cfz45l" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40D_eifrs-full--OtherRevenue_pn3n3_hifrs-full--GeographicalAreasAxis__country--IL_zXDtaENIGyee" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Israel</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">5,945</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">9,070</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">9,087</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--OtherRevenue_pn3n6_uUSD_c20250101__20251231__ifrs-full--GeographicalAreasAxis__country--IL_zlkCM6DK5f73" style="width: 10%; text-align: right" title="Israel">2,848</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherRevenue_pn3n3_hifrs-full--GeographicalAreasAxis__srt--EuropeMember_zGrWZo5cCbKb" style="vertical-align: bottom; background-color: White"> <td>Europe</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">243</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">591</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--OtherRevenue_pn3n6_uUSD_c20250101__20251231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zSNfbrHearL2" style="text-align: right" title="Europe">59</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherRevenue_pn3n3_hifrs-full--GeographicalAreasAxis__custom--OtherMember_z4lZmcEy78Y4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">209</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--Revenue_pn3n6_uUSD_c20250101__20251231__ifrs-full--GeographicalAreasAxis__custom--OtherMember_zdZR5PSPzR3g" style="border-bottom: Black 1pt solid; text-align: right" title="Other">66</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherRevenue_pn3n3_zwFHcsOd9IJg" style="vertical-align: bottom; background-color: White"> <td style="text-align: right; padding-bottom: 2.5pt">Revenue </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,188</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,661</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--OtherRevenue_pn3n3_uUSD_c20250101__20251231_zcUteqTqW0Dg" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">2,973</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The amounts presented above in 2025 exclude revenues recognized in connection with the settlement agreement with GE. In 2025, 2024 and 2023 the Company’s main revenues from its operations in Israel, in the amount of NIS 8,818 thousand (approximately $2,764 thousand), NIS 8,630 thousand and NIS 5,898 thousand, respectively, were derived from Clalit Health Services (see note 12(a(1)(). As of December 31, 2025, 2024 and 2023, the Company’s property and equipment and right of use assets are located in Israel. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Cost of Revenue</td></tr> </table> SCHEDULE OF COST OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_z6NMsCIDMCt6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231_zc36kpFAfmkd" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231_z8yIdj5uSTMk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_ecustom--UseOfMaterials_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zLtQqMxyv8X1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Use of materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">3,053</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">4,926</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">4,981</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--UseOfMaterials_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zz9JKmYB7Ckj" style="width: 10%; text-align: right" title="Use of materials">1,562</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--WagesAndSalaries_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zMqRfqIwccc1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Salaries and related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">705</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--WagesAndSalaries_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zPSdifvbtDDa" style="text-align: right" title="Salaries and related expenses">282</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--DepreciationExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zpSaFxc2U2O" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zb1bhjxh9WMa" style="text-align: right" title="Depreciation">92</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--Other_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zJi8qNJCRnze" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">43</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">160</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">167</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--Other_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zQu5HSSFWzbc" style="border-bottom: Black 1pt solid; text-align: right" title="Other">52</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CostOfSales_pn3n3_zbCvcAkgI89" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right; padding-bottom: 2.5pt">Cost of revenues </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,987</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,084</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,342</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--CostOfSales_pn3n3_uUSD_c20250101__20251231_zDvn0neqoaba" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenues">1,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

938000 294000

<p id="xdx_89C_eifrs-full--DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory_zc9hIdt4Uarj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> SCHEDULE OF COMPREHENSIVE INCOME LOSS REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zXYq8V9BL9Fb" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_z9Kki3iAqGef" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zdP1T4Cfz45l" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40D_eifrs-full--OtherRevenue_pn3n3_hifrs-full--GeographicalAreasAxis__country--IL_zXDtaENIGyee" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Israel</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">5,945</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">9,070</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">9,087</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--OtherRevenue_pn3n6_uUSD_c20250101__20251231__ifrs-full--GeographicalAreasAxis__country--IL_zlkCM6DK5f73" style="width: 10%; text-align: right" title="Israel">2,848</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherRevenue_pn3n3_hifrs-full--GeographicalAreasAxis__srt--EuropeMember_zGrWZo5cCbKb" style="vertical-align: bottom; background-color: White"> <td>Europe</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">243</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">591</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--OtherRevenue_pn3n6_uUSD_c20250101__20251231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zSNfbrHearL2" style="text-align: right" title="Europe">59</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherRevenue_pn3n3_hifrs-full--GeographicalAreasAxis__custom--OtherMember_z4lZmcEy78Y4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">209</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--Revenue_pn3n6_uUSD_c20250101__20251231__ifrs-full--GeographicalAreasAxis__custom--OtherMember_zdZR5PSPzR3g" style="border-bottom: Black 1pt solid; text-align: right" title="Other">66</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherRevenue_pn3n3_zwFHcsOd9IJg" style="vertical-align: bottom; background-color: White"> <td style="text-align: right; padding-bottom: 2.5pt">Revenue </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,188</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,661</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--OtherRevenue_pn3n3_uUSD_c20250101__20251231_zcUteqTqW0Dg" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">2,973</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5945000

9070000

9087000

2848000000

243000

591000

188000

59000000

209000

66000000

6188000

9661000

9484000

2973000

8818000

2764000

8630000

5898000

SCHEDULE OF COST OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_z6NMsCIDMCt6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231_zc36kpFAfmkd" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231_z8yIdj5uSTMk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_ecustom--UseOfMaterials_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zLtQqMxyv8X1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Use of materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">3,053</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">4,926</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">4,981</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--UseOfMaterials_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zz9JKmYB7Ckj" style="width: 10%; text-align: right" title="Use of materials">1,562</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--WagesAndSalaries_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zMqRfqIwccc1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Salaries and related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">705</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--WagesAndSalaries_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zPSdifvbtDDa" style="text-align: right" title="Salaries and related expenses">282</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--DepreciationExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zpSaFxc2U2O" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zb1bhjxh9WMa" style="text-align: right" title="Depreciation">92</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--Other_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zJi8qNJCRnze" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">43</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">160</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">167</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--Other_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CostOfRevenuesMember_zQu5HSSFWzbc" style="border-bottom: Black 1pt solid; text-align: right" title="Other">52</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CostOfSales_pn3n3_zbCvcAkgI89" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right; padding-bottom: 2.5pt">Cost of revenues </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,987</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,084</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,342</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--CostOfSales_pn3n3_uUSD_c20250101__20251231_zDvn0neqoaba" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenues">1,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3053000 4926000 4981000 1562000

650000

705000

900000

282000

241000

293000

294000

92000

43000 160000 167000 52000

3987000

6084000

6342000

1988000

NOTE 16 – RESEARCH AND DEVELOPMENT EXPENSES, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Information of accounting policy</td></tr> </table> Research expenses are recognized as an expense when incurred. Costs incurred for development projects (relating to the design and testing of new or improved products) are recognized as intangible assets when the following conditions are met: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">There is technical feasibility to complete the intangible asset so that it will be available for use.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Management intends to complete and use or sell the intangible asset</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The intangible asset can be used or sold</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The manner in which the intangible asset will generate probable future economic benefits can be demonstrated</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Adequate resources: technical, financial, and other - are available to complete development and use or sell the intangible asset.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The expenditure attributable to the intangible asset during its development can be reliably measured.</td></tr> </table> Other development expenses that do not meet these conditions are recognized as an expense when incurred. Development costs previously recognized as an expense are not recognized as an asset in subsequent periods. The Company periodically evaluates the fulfillment of the above criteria and has determined that it is unable to recognize intangible assets as of December 31, 2025, 2024 and 2023. This is primarily due to the fact that, for several of the Company’s products under development - some in early stages and others in clinical trials - the Company’s management has not consistently demonstrated the technical feasibility of completing development, given the high technological complexity involved. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 16 – RESEARCH AND DEVELOPMENT EXPENSES, NET (cont.) Additional products that are already in ongoing sales processes are not in development stages related to product improvements, and all the related research and development expenses pertain to maintenance and sustaining existing products. As a result, development expenses up to the date of the financial position report did not meet the aforementioned conditions and were therefore expensed in the statement of comprehensive loss when incurred. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Additional information</td></tr> </table> SCHEDULE OF COMPREHENSIVE INCOME LOSS RESEARCH AND DEVELOPMENT EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z4ODXEUAchyh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231_zcLqV4iqEJ5j" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zyp5mGPqtt21" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_407_eifrs-full--WagesAndSalaries_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zhuUR7HCjop7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Salaries and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">12,510</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">13,045</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,610</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--WagesAndSalaries_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zKSiw3gYC6Fi" style="width: 10%; text-align: right" title="Salaries and related expenses">3,639</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zyT744xvxgje" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zIfrjvMB3DP7" style="text-align: right" title="Share-based compensation">34</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--DepreciationExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zqtv3F79iR3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,075</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,221</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_znE8AWETfb85" style="text-align: right" title="Depreciation">363</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--RawMaterialsAndConsumables_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zejXNEqKxqZ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Raw materials and consumables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--RawMaterialsAndConsumables_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zaq5tOvVVfW4" style="text-align: right" title="Raw materials and consumables">153</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ConsultantsAndSubcontractors_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zjmOVQmdCFd9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Consultants and subcontractors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,616</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ConsultantsAndSubcontractors_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_z367bLhqsbQ9" style="text-align: right" title="Consultants and subcontractors">1,447</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--Patents_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zrKVlG42MBm2" style="vertical-align: bottom; background-color: White"> <td>Patents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">617</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--Patents_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zErCf7f3pGOh" style="text-align: right" title="Patents">318</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zX5kU8xKQAbl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">612</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">353</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">288</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zU8xYMbPqg05" style="border-bottom: Black 1pt solid; text-align: right" title="Other">90</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ResearchAndDevelopmentExpenseGross_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zBBjx413o0H" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Research and development expenses gross</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">31,814</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,159</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--ResearchAndDevelopmentExpenseGross_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zDRlErl8Seai" style="border-bottom: Black 1pt solid; text-align: right" title="Salaries and related expenses">6,044</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--GrantReceived_iN_pn3n3_di_z8g7siAqpvA8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net of grants from the IIA and KORIL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(415</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,029</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,930</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--GrantReceived_iN_di_uUSD_c20250101__20251231_zJFXRF7XZtL5" style="border-bottom: Black 1pt solid; text-align: right" title="Net of grants from the IIA and KORIL">(605</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--ResearchAndDevelopmentExpense_pn3n3_zAgGGs1OrUhl" style="vertical-align: bottom; background-color: White"> <td style="text-align: right; padding-bottom: 2.5pt">Research and development expenses, net </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">31,399</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">20,130</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,350</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--ResearchAndDevelopmentExpense_pn3n3_uUSD_c20250101__20251231_z5irJTrn0ET6" style="border-bottom: Black 2.5pt double; text-align: right" title="Research and development expenses, net">5,439</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF COMPREHENSIVE INCOME LOSS RESEARCH AND DEVELOPMENT EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z4ODXEUAchyh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231_zcLqV4iqEJ5j" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zyp5mGPqtt21" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_407_eifrs-full--WagesAndSalaries_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zhuUR7HCjop7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Salaries and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">12,510</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">13,045</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,610</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--WagesAndSalaries_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zKSiw3gYC6Fi" style="width: 10%; text-align: right" title="Salaries and related expenses">3,639</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zyT744xvxgje" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zIfrjvMB3DP7" style="text-align: right" title="Share-based compensation">34</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--DepreciationExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zqtv3F79iR3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,075</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,221</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_znE8AWETfb85" style="text-align: right" title="Depreciation">363</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--RawMaterialsAndConsumables_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zejXNEqKxqZ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Raw materials and consumables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--RawMaterialsAndConsumables_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zaq5tOvVVfW4" style="text-align: right" title="Raw materials and consumables">153</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ConsultantsAndSubcontractors_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zjmOVQmdCFd9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Consultants and subcontractors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,616</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ConsultantsAndSubcontractors_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_z367bLhqsbQ9" style="text-align: right" title="Consultants and subcontractors">1,447</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--Patents_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zrKVlG42MBm2" style="vertical-align: bottom; background-color: White"> <td>Patents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">617</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--Patents_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zErCf7f3pGOh" style="text-align: right" title="Patents">318</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zX5kU8xKQAbl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">612</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">353</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">288</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zU8xYMbPqg05" style="border-bottom: Black 1pt solid; text-align: right" title="Other">90</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ResearchAndDevelopmentExpenseGross_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zBBjx413o0H" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Research and development expenses gross</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">31,814</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,159</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--ResearchAndDevelopmentExpenseGross_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ResearchAndDevelopmentMember_zDRlErl8Seai" style="border-bottom: Black 1pt solid; text-align: right" title="Salaries and related expenses">6,044</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--GrantReceived_iN_pn3n3_di_z8g7siAqpvA8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net of grants from the IIA and KORIL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(415</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,029</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,930</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--GrantReceived_iN_di_uUSD_c20250101__20251231_zJFXRF7XZtL5" style="border-bottom: Black 1pt solid; text-align: right" title="Net of grants from the IIA and KORIL">(605</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--ResearchAndDevelopmentExpense_pn3n3_zAgGGs1OrUhl" style="vertical-align: bottom; background-color: White"> <td style="text-align: right; padding-bottom: 2.5pt">Research and development expenses, net </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">31,399</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">20,130</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,350</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--ResearchAndDevelopmentExpense_pn3n3_uUSD_c20250101__20251231_z5irJTrn0ET6" style="border-bottom: Black 2.5pt double; text-align: right" title="Research and development expenses, net">5,439</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

12510000

13045000

11610000

3639000

879000

117000

108000

34000

1075000

1221000

1157000

363000

711000 510000 487000 153000 15324000 5296000 4616000 1447000 703000 617000 1014000 318000

612000

353000

288000

90000

31814000 21159000 19280000 6044000 415000 1029000 1930000 605000

31399000

20130000

17350000

5439000

NOTE 17 – SALES AND MARKETING EXPENSES SCHEDULE OF SALES AND MARKETING EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z60IdeTaZVVi" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231_zv8yuBSmHbh2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zmxApgFnfaXk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--WagesAndSalaries_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zkGh09kkFFUa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Salaries and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">4,913</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">5,261</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">6,372</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--WagesAndSalaries_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zEBXkE1XiUoa" style="width: 10%; text-align: right" title="Salaries and related expenses">1,997</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zjelrZ86Q0t1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">321</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zmXQGJBc408j" style="text-align: right" title="Share-based compensation">19</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--AdvertisingExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zTKQYu3p6Wll" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Advertising</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,270</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--AdvertisingExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zMKkclrec7Pj" style="text-align: right" title="Advertising">1,431</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zS9LlD5W0hN9" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">286</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DepreciationExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zAChkWuSa8Zk" style="text-align: right" title="Depreciation">90</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OfficeRentAndMaintenance_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zJWDC9JRETvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office rent and maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">211</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--OfficeRentAndMaintenance_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_z37A4kVvcMRc" style="text-align: right" title="Office rent and maintenance">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zKCcHjojFRla" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">357</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">534</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zMXrZZjPjSje" style="border-bottom: Black 1pt solid; text-align: right" title="Other">167</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--SalesAndMarketingExpense_pn3n3_zn381hlu1pUc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Sale and marketing</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,318</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,815</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--SalesAndMarketingExpense_pn3n3_uUSD_c20250101__20251231_zB8FyVlzqOri" style="border-bottom: Black 2.5pt double; text-align: right" title="Sale and marketing">3,704</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS SCHEDULE OF SALES AND MARKETING EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z60IdeTaZVVi" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231_zv8yuBSmHbh2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zmxApgFnfaXk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--WagesAndSalaries_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zkGh09kkFFUa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Salaries and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">4,913</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">5,261</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">6,372</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--WagesAndSalaries_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zEBXkE1XiUoa" style="width: 10%; text-align: right" title="Salaries and related expenses">1,997</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zjelrZ86Q0t1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">321</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zmXQGJBc408j" style="text-align: right" title="Share-based compensation">19</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--AdvertisingExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zTKQYu3p6Wll" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Advertising</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,270</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--AdvertisingExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zMKkclrec7Pj" style="text-align: right" title="Advertising">1,431</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zS9LlD5W0hN9" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">286</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DepreciationExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zAChkWuSa8Zk" style="text-align: right" title="Depreciation">90</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OfficeRentAndMaintenance_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zJWDC9JRETvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office rent and maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">211</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--OfficeRentAndMaintenance_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_z37A4kVvcMRc" style="text-align: right" title="Office rent and maintenance">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zKCcHjojFRla" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">357</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">534</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SalesAndMarketingMember_zMXrZZjPjSje" style="border-bottom: Black 1pt solid; text-align: right" title="Other">167</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--SalesAndMarketingExpense_pn3n3_zn381hlu1pUc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Sale and marketing</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,318</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,815</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--SalesAndMarketingExpense_pn3n3_uUSD_c20250101__20251231_zB8FyVlzqOri" style="border-bottom: Black 2.5pt double; text-align: right" title="Sale and marketing">3,704</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4913000

5261000

6372000

1997000

321000

144000

60000

19000

3550000

4270000

4562000

1431000

210000

286000

287000

90000

211000

229000

357000

534000

167000

9434000

10318000

11815000

3704000

NOTE 18 – GENERAL AND ADMINISTRATIVE EXPENSES <p id="xdx_894_ecustom--DisclosureOfInformationAboutExpectedGeneralAndAdministrativeExpensesExplanatory_zUgRj63ITOLk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zIRCxwbGCQYh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zyJefNsXxBge" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20251231_zchlQVSHql3g" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_eifrs-full--WagesAndSalaries_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zQfB89zU6uB8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Salaries and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">6,812</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">7,169</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,733</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--WagesAndSalaries_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_ziGIw5hsVs93" style="width: 10%; text-align: right" title="Salaries and related expenses">2,739</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z003ZpVI5o3j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,226</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zXttJsN9qaDi" style="text-align: right" title="Share-based compensation">148</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OfficeRentAndMaintenance_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z2hrJEW4Ap7j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office rent and maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,734</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">892</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--OfficeRentAndMaintenance_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zbM5S0uIkWU8" style="text-align: right" title="Office rent and maintenance">280</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ProfessionalFeesExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zSOaRcdJJd4f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,215</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,848</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ProfessionalFeesExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zatyJZ8hQYu2" style="text-align: right" title="Professional services">1,206</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConsultingServices_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z1txg07sSFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Consulting services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ConsultingServices_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zH9fa7tv6xb7" style="text-align: right" title="Consulting services">197</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z2hmvfXFghJf" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,066</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zKvwqXGp5hsa" style="text-align: right" title="Depreciation">334</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--InsuranceExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zZ5uvaMxVnyk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">199</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--InsuranceExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z5752qpwvd8h" style="text-align: right" title="Insurance">92</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zdWIRUyn3aGc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">579</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">648</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">747</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_ziwif292qxRh" style="border-bottom: Black 1pt solid; text-align: right" title="Other">234</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_ziOQNKCnUfql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> General and administrative expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,954</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">15,344</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_uUSD_c20250101__20251231_zLT5RFkiyY06" style="border-bottom: Black 2.5pt double; text-align: right" title="General and administrative expenses">5,230</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_894_ecustom--DisclosureOfInformationAboutExpectedGeneralAndAdministrativeExpensesExplanatory_zUgRj63ITOLk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zIRCxwbGCQYh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zyJefNsXxBge" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20251231_zchlQVSHql3g" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_eifrs-full--WagesAndSalaries_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zQfB89zU6uB8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Salaries and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">6,812</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">7,169</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,733</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--WagesAndSalaries_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_ziGIw5hsVs93" style="width: 10%; text-align: right" title="Salaries and related expenses">2,739</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z003ZpVI5o3j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,226</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zXttJsN9qaDi" style="text-align: right" title="Share-based compensation">148</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OfficeRentAndMaintenance_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z2hrJEW4Ap7j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office rent and maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,734</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">892</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--OfficeRentAndMaintenance_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zbM5S0uIkWU8" style="text-align: right" title="Office rent and maintenance">280</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ProfessionalFeesExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zSOaRcdJJd4f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,215</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,848</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ProfessionalFeesExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zatyJZ8hQYu2" style="text-align: right" title="Professional services">1,206</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConsultingServices_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z1txg07sSFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Consulting services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ConsultingServices_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zH9fa7tv6xb7" style="text-align: right" title="Consulting services">197</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z2hmvfXFghJf" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,066</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zKvwqXGp5hsa" style="text-align: right" title="Depreciation">334</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--InsuranceExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zZ5uvaMxVnyk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">199</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--InsuranceExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_z5752qpwvd8h" style="text-align: right" title="Insurance">92</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_zdWIRUyn3aGc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">579</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">648</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">747</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--MiscellaneousOtherOperatingExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GeneralAndAdministrativeExpensesMember_ziwif292qxRh" style="border-bottom: Black 1pt solid; text-align: right" title="Other">234</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_ziOQNKCnUfql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> General and administrative expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,954</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">15,344</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_uUSD_c20250101__20251231_zLT5RFkiyY06" style="border-bottom: Black 2.5pt double; text-align: right" title="General and administrative expenses">5,230</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6812000

7169000

8733000

2739000

2252000

1226000

472000

148000

1734000 1122000 892000 280000

2215000

2761000

3848000

1206000

2287000 966000 630000 197000

876000

1103000

1066000

334000

199000

349000

293000

92000

579000

648000

747000

234000

16954000

15344000

16681000

5230000

NOTE 19 – FINANCIAL EXPENSES (INCOME), NET <p id="xdx_89B_ecustom--DisclosureOfInformationAboutExpectedFinancialExpensesIncomeExplanatory_zTvLsWvMygti" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> SCHEDULE OF FINANCIAL EXPENSES INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230101__20231231_z3GB0K9ypwy6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_z6RlkGmDuX32" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231_zjT7aIHdILBg" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--BankAndSimilarCharges_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zBOYNPmZc71k" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Bank fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">25</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">38</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">108</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--BankAndSimilarCharges_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zTNf70lHiR3l" style="width: 10%; text-align: right" title="Bank fees">34</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--LossesOnChangeInFairValueOfDerivatives_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zHxCSqcF2Vog" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change at fair value of financial instruments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,595</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--LossesOnChangeInFairValueOfDerivatives_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zUYRgbVqVfmk" style="text-align: right" title="Change at fair value of financial instruments">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zN3JJ40YE8T6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">502</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_z6mm7i112RCe" style="text-align: right" title="Lease liabilities interest expenses">99</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--RoyaltyExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zcLnGgLbVxmd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial expenses from liability for royalties to the IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--RoyaltyExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zIi6oEMKkTC" style="text-align: right" title="Financial expenses from liability for royalties to the IIA">389</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ForeignExchangeLoss_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zvIkIDsNEZu7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Loss from exchange rate fluctuations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,562</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--ForeignExchangeLoss_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zeXGnP19QzJ1" style="border-bottom: Black 1pt solid; text-align: right" title="Loss from exchange rate fluctuations">1,743</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--InterestExpense_pn3n3_msFIEFRzHMT_zp4jaRL3Sk3f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Financial expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,206</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,225</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--InterestExpense_pn3n3_uUSD_c20250101__20251231_z0hnq0ZXwTU7" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial expenses">2,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial income:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--RevenueFromRoyalties_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zjQbB0Adm3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financial income from liability for royalties to the IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--RevenueFromRoyalties_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zpE4GmynErRa" style="text-align: right" title="Financial income from liability for royalties to the IIA">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--InterestIncomeOnDeposits_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zJr9sQsLBtwf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income from short-term deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,853</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,321</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,537</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--InterestIncomeOnDeposits_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zYj5qj11qONh" style="text-align: right" title="Interest income from short-term deposits">1,109</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ForeignExchangeGain_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zFQiLCHuriwd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Gain from exchange rate fluctuations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,425</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">552</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--ForeignExchangeGain_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zdRCShwZxZi4" style="border-bottom: Black 1pt solid; text-align: right" title="Gain from exchange rate fluctuations">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinanceIncome_pn3n3_maFIEFRzHMT_zWThrz2jC2tg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Financial income </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">13,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,963</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,537</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--FinanceIncome_pn3n3_uUSD_c20250101__20251231_zZDKdpr7Re26" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income">1,109</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_iNT_pn3n3_di_mtFIEFRzHMT_zT7cR3K3Vkpi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Financial expenses (income), net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,854</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,423</td><td style="padding-bottom: 1pt; text-align: left">(</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,688</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_iNT_pn3n3_di_uUSD_c20250101__20251231_zPPhZ1eMRf0c" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses (income), net">1,156</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

<p id="xdx_89B_ecustom--DisclosureOfInformationAboutExpectedFinancialExpensesIncomeExplanatory_zTvLsWvMygti" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> SCHEDULE OF FINANCIAL EXPENSES INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230101__20231231_z3GB0K9ypwy6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_z6RlkGmDuX32" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231_zjT7aIHdILBg" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--BankAndSimilarCharges_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zBOYNPmZc71k" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Bank fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">25</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">38</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">108</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--BankAndSimilarCharges_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zTNf70lHiR3l" style="width: 10%; text-align: right" title="Bank fees">34</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--LossesOnChangeInFairValueOfDerivatives_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zHxCSqcF2Vog" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change at fair value of financial instruments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,595</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--LossesOnChangeInFairValueOfDerivatives_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zUYRgbVqVfmk" style="text-align: right" title="Change at fair value of financial instruments">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zN3JJ40YE8T6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">502</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_z6mm7i112RCe" style="text-align: right" title="Lease liabilities interest expenses">99</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--RoyaltyExpense_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zcLnGgLbVxmd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial expenses from liability for royalties to the IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--RoyaltyExpense_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zIi6oEMKkTC" style="text-align: right" title="Financial expenses from liability for royalties to the IIA">389</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ForeignExchangeLoss_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zvIkIDsNEZu7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Loss from exchange rate fluctuations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,562</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--ForeignExchangeLoss_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialExpensesMember_zeXGnP19QzJ1" style="border-bottom: Black 1pt solid; text-align: right" title="Loss from exchange rate fluctuations">1,743</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--InterestExpense_pn3n3_msFIEFRzHMT_zp4jaRL3Sk3f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Financial expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,206</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,225</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--InterestExpense_pn3n3_uUSD_c20250101__20251231_z0hnq0ZXwTU7" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial expenses">2,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial income:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--RevenueFromRoyalties_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zjQbB0Adm3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financial income from liability for royalties to the IIA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--RevenueFromRoyalties_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zpE4GmynErRa" style="text-align: right" title="Financial income from liability for royalties to the IIA">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--InterestIncomeOnDeposits_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zJr9sQsLBtwf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income from short-term deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,853</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,321</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,537</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--InterestIncomeOnDeposits_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zYj5qj11qONh" style="text-align: right" title="Interest income from short-term deposits">1,109</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ForeignExchangeGain_pn3n3_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zFQiLCHuriwd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Gain from exchange rate fluctuations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,425</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">552</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--ForeignExchangeGain_pn3n3_uUSD_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FinancialIncomeMember_zdRCShwZxZi4" style="border-bottom: Black 1pt solid; text-align: right" title="Gain from exchange rate fluctuations">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinanceIncome_pn3n3_maFIEFRzHMT_zWThrz2jC2tg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> Financial income </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">13,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,963</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,537</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--FinanceIncome_pn3n3_uUSD_c20250101__20251231_zZDKdpr7Re26" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income">1,109</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_iNT_pn3n3_di_mtFIEFRzHMT_zT7cR3K3Vkpi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Financial expenses (income), net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,854</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,423</td><td style="padding-bottom: 1pt; text-align: left">(</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,688</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_iNT_pn3n3_di_uUSD_c20250101__20251231_zPPhZ1eMRf0c" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses (income), net">1,156</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

25000

38000

108000

34000

15595000

586000

502000

315000

99000

1240000

389000

5562000

1743000

16206000

540000

7225000

2265000

74000

90000

6853000

5321000

3537000

1109000

6425000

552000

13352000

5963000

3537000

1109000

-2854000

5423000

-3688000

-1156000

NOTE 20 – BASIC AND DILUTED NET LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basic</td></tr> </table> The calculation of basic loss per share is generally based on the loss attributable to ordinary shareholders, divided by the weighted average number of ordinary shares outstanding during the period including vested options with zero-exercise price. SCHEDULE OF LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20230101__20231231_zsInoENlWmhe" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231_zegQekvo4Vwk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_z6gjKsp6IMCb" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40B_eifrs-full--ProfitLoss_iN_di_zZh14235dsTd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Loss attributable to ordinary shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">58,567</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">36,736</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">15,853</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--ProfitLoss_iN_pn3n3_di_uUSD_c20250101__20251231_zeT26MINWpRc" style="width: 10%; text-align: right" title="Loss attributable to ordinary shares">4,970</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--WeightedAverageShares_pid_uShares_zDC3SeuoVeo" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average number of shares used in loss per share calculation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,403,108</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,404,719</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,442,805</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageShares_pid_uShares_c20250101__20251231_z9HTEPEjJdmi" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average number of shares used in loss per share calculation">6,442,805</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--BasicEarningsLossPerShare_pid_uNISPshares_zpU5WSVZN5p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Basic loss per share</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9.12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5.76</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2.46</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_U3RhdGVtZW50IC0gQ29uc29saWRhdGVkIFN0YXRlbWVudHMgb2YgQ29tcHJlaGVuc2l2ZSBMb3NzAA__" id="xdx_90D_eifrs-full--BasicEarningsLossPerShare_pid_uUSDPShares_c20250101__20251231_zLFLeQBllN37" title="Loss per ordinary share - basic">0.77</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Diluted</td></tr> </table> 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: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20231231_zY1KVMKnUEW6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231_zvu6K98lemXk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_z1cYN0KERWm7" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--NumberOfOutstandingShareOption_iI_pid_uShares_zWVSaI3PT9Z9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Outstanding options at end of the year issued as part of share-based compensation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">489,988</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">448,687</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">383,229</td><td style="width: 1%; text-align: left"> </td></tr> </table>

SCHEDULE OF LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20230101__20231231_zsInoENlWmhe" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231_zegQekvo4Vwk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_z6gjKsp6IMCb" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40B_eifrs-full--ProfitLoss_iN_di_zZh14235dsTd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Loss attributable to ordinary shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">58,567</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">36,736</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">15,853</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--ProfitLoss_iN_pn3n3_di_uUSD_c20250101__20251231_zeT26MINWpRc" style="width: 10%; text-align: right" title="Loss attributable to ordinary shares">4,970</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--WeightedAverageShares_pid_uShares_zDC3SeuoVeo" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average number of shares used in loss per share calculation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,403,108</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,404,719</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,442,805</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageShares_pid_uShares_c20250101__20251231_z9HTEPEjJdmi" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average number of shares used in loss per share calculation">6,442,805</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--BasicEarningsLossPerShare_pid_uNISPshares_zpU5WSVZN5p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Basic loss per share</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9.12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5.76</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2.46</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_U3RhdGVtZW50IC0gQ29uc29saWRhdGVkIFN0YXRlbWVudHMgb2YgQ29tcHJlaGVuc2l2ZSBMb3NzAA__" id="xdx_90D_eifrs-full--BasicEarningsLossPerShare_pid_uUSDPShares_c20250101__20251231_zLFLeQBllN37" title="Loss per ordinary share - basic">0.77</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Diluted</td></tr> </table> 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: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20231231_zY1KVMKnUEW6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231_zvu6K98lemXk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_z1cYN0KERWm7" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--NumberOfOutstandingShareOption_iI_pid_uShares_zWVSaI3PT9Z9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Outstanding options at end of the year issued as part of share-based compensation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">489,988</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">448,687</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">383,229</td><td style="width: 1%; text-align: left"> </td></tr> </table>

-58567000

-36736000

-15853000

-4970000

6403108

6404719

6442805

9.12

5.76

2.46

0.77

489988 448687 383229

NOTE 21 – RELATED PARTIES TRANSACTIONS AND BALANCES Related Parties - As defined in IAS 24, “Related Party Disclosures” (“IAS 24”). Key management personnel - included together with other entities in the definition of “related parties” in IAS 24, include the members of the Board of Directors and senior executives. PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 21 – RELATED PARTIES TRANSACTIONS AND BALANCES (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Balances with related parties</td></tr> </table> SCHEDULE OF BALANCE RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zQtpeCtaH7vg" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zCumMVozodE" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zYOsCQnlTdp6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Salaries and related benefits for related parties employed by the Company</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">471</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">709</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_pn3n3_uUSD_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zIAgi9q9ONAd" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Salaries and related benefits for related parties employed by the Company">222</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--CompensationRelatedPartyTransactions_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zXrOMnW3eg5a" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Compensation for related parties not employed by the Company</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">103</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--CompensationRelatedPartyTransactions_iI_pn3n3_uUSD_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zmMcgAi4rj5d" style="border-bottom: Black 2.5pt double; text-align: right" title="Compensation for related parties not employed by the Company">32</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Does not include an amount of NIS 276 thousand (approximately $87 thousand) and NIS 1,622 thousand as of December 31, 2025 and 2024, respectively, related to share-based compensation liability (see note 13(2)). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Transactions with related parties</td></tr> </table> <p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutTransactionsWithRelatedPartiesExplanatory_zwJTREiCH7b8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF TRANSACTIONS RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zdDs9Qb94C5c" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zDnsmsNqCdXc" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20251231_zj1lGBxosung" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Compensation for related parties:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zpqMu71Du1d4" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left; padding-bottom: 2.5pt">Salaries and related benefits for related parties employed by the Company</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">2,142</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">2,350</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">2,887</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zeXNa2Prcj33" style="border-bottom: Black 2.5pt double; width: 10%; text-align: right" title="Salaries and related benefits for related parties employed by the Company">905</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zPBH3lWauox1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Compensation for related parties not employed by the Company</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">610</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">574</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zNOMtz1q1bRa" style="border-bottom: Black 2.5pt double; text-align: right" title="Compensation for related parties not employed by the Company">160</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 21 – RELATED PARTIES TRANSACTIONS AND BALANCES (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Compensation for key management personnel</td></tr> </table> SCHEDULE OF KEY MANAGEMENT PERSONNEL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zsebITnISVO4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_zpKQmUzxcisk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250101__20251231_z99tUp34y8Z1" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pn3n3_zQaRLJCKRGik" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left; padding-bottom: 2.5pt">Salaries and related expenses</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">6,026</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">6,009</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">3,474</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pn3n3_uUSD_c20250101__20251231_zqTWSTCu4hnc" style="border-bottom: Black 2.5pt double; width: 10%; text-align: right" title="Salaries and related expenses">1,089</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_zgVDJDYZ8mdd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Share-based compensation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">339</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">62</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_uUSD_c20250101__20251231_z1qrWp8tvKC5" style="border-bottom: Black 2.5pt double; text-align: right" title="Share-based compensation">19</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_zoYNY0tN3Gvd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Number of key management personnel</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_uUSD_c20250101__20251231_ztGMuJPbrRYb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of key management personnel">4</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--KeyManagementPersonnelCompensationOtherLongtermBenefits_pn3n3_zhsYiaifw5pj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Other payables and accruals</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">87</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">772</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">346</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--KeyManagementPersonnelCompensationOtherLongtermBenefits_pn3n3_uUSD_c20250101__20251231_zgrSqEhTwfdf" style="border-bottom: Black 2.5pt double; text-align: right" title="Other payables and accruals">108</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> VP Hardware – Menashe Sonnenschein (brother of the Company’s Director, CEO and controlling shareholder - Dr. Elazar Sonnenschein) On May 21, 2025, the General Meeting of the Company’s shareholders, further to the approval of the Board of Directors dated March 27, 2025, and the approval of the Compensation Committee dated February 25, 2025, approved the update of the terms of office and employment of the VP of Hardware Mr. Menashe Sonnenschein (brother of a director, CEO and controlling shareholder of the Company - Dr. Elazar Sonnenschein - CEO of the Company and Director) as follows: Bonus in the amount of NIS 60 thousand for 2024. Furthermore, effective April 1, 2025, (1) the annual bonus ceiling to which he will be entitled The VP of Hardware will be updated to 2 monthly salaries (instead of 1.5 monthly salaries, as was the case until now) in order to compare his conditions to those of other managers similar to his position in the company. (2) His monthly salary will be NIS 55 thousand (approximately $17 thousand), instead of NIS 50 thousand (approximately $16 thousand). (3) The amendment to the option plan (repricing), subject to approval by the Tax Authority, will apply to the options granted to the VP of Hardware. In addition to salaries and wages, senior management members participate in the Company’s share option plan (see note 13(c)). PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 21 – RELATED PARTIES TRANSACTIONS AND BALANCES (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">D)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Engagement between the Company and the CEO</td></tr> </table> On May 21, 2025, the general meeting of the Company’s shareholders, further to the approval of the Board of Directors on March 27, 2025, and the approval of the Compensation Committee on February 25, 2025, approved the update of the terms of office and employment of the Company’s CEO and Director Dr. Elazar Sonnenschein, as follows: Provision of a bonus in the amount of NIS 300 thousand (approximately $94 thousand) for 2024. In addition, and starting from the date of approval by the shareholders’ meeting as aforesaid, the salary of the Company’s CEO will be updated as follows: Monthly management fees have been updated to a total of NIS 130 thousand (approximately $41 thousand). The monthly payment for the component embodying social and related rights will be updated to a total of NIS 39 thousand (approximately $12 thousand). Vehicle expenses: The CEO will be given two options to choose from: (1) continuing the existing format and updating this component to a total of NIS 11 thousand (approximately $3.4 thousand) or (2) providing the CEO with a leasing vehicle (the value of the vehicle will not exceed NIS 250 thousand (approximately $78 thousand)). Accommodation (“Per Diem”) expenses - a total of NIS 5 thousand (approximately $1.6 thousand) each month.

SCHEDULE OF BALANCE RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zQtpeCtaH7vg" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zCumMVozodE" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zYOsCQnlTdp6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Salaries and related benefits for related parties employed by the Company</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">471</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">709</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_pn3n3_uUSD_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zIAgi9q9ONAd" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Salaries and related benefits for related parties employed by the Company">222</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--CompensationRelatedPartyTransactions_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zXrOMnW3eg5a" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Compensation for related parties not employed by the Company</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">103</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--CompensationRelatedPartyTransactions_iI_pn3n3_uUSD_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zmMcgAi4rj5d" style="border-bottom: Black 2.5pt double; text-align: right" title="Compensation for related parties not employed by the Company">32</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

471000

709000

222000

140000 103000 32000 276000 87000 1622000 <p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutTransactionsWithRelatedPartiesExplanatory_zwJTREiCH7b8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF TRANSACTIONS RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zdDs9Qb94C5c" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zDnsmsNqCdXc" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20251231_zj1lGBxosung" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Compensation for related parties:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zpqMu71Du1d4" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left; padding-bottom: 2.5pt">Salaries and related benefits for related parties employed by the Company</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">2,142</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">2,350</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">2,887</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zeXNa2Prcj33" style="border-bottom: Black 2.5pt double; width: 10%; text-align: right" title="Salaries and related benefits for related parties employed by the Company">905</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zPBH3lWauox1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Compensation for related parties not employed by the Company</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">610</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">574</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">509</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_pn3n3_uUSD_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zNOMtz1q1bRa" style="border-bottom: Black 2.5pt double; text-align: right" title="Compensation for related parties not employed by the Company">160</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2142000

2350000

2887000

905000

610000

574000

509000

160000

SCHEDULE OF KEY MANAGEMENT PERSONNEL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zsebITnISVO4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_zpKQmUzxcisk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250101__20251231_z99tUp34y8Z1" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convenience translation into U.S. dollars</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">NIS in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pn3n3_zQaRLJCKRGik" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left; padding-bottom: 2.5pt">Salaries and related expenses</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">6,026</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">6,009</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">3,474</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pn3n3_uUSD_c20250101__20251231_zqTWSTCu4hnc" style="border-bottom: Black 2.5pt double; width: 10%; text-align: right" title="Salaries and related expenses">1,089</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_zgVDJDYZ8mdd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Share-based compensation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">339</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">62</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_uUSD_c20250101__20251231_z1qrWp8tvKC5" style="border-bottom: Black 2.5pt double; text-align: right" title="Share-based compensation">19</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_zoYNY0tN3Gvd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Number of key management personnel</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_uUSD_c20250101__20251231_ztGMuJPbrRYb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of key management personnel">4</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--KeyManagementPersonnelCompensationOtherLongtermBenefits_pn3n3_zhsYiaifw5pj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Other payables and accruals</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">87</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">772</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">346</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--KeyManagementPersonnelCompensationOtherLongtermBenefits_pn3n3_uUSD_c20250101__20251231_zgrSqEhTwfdf" style="border-bottom: Black 2.5pt double; text-align: right" title="Other payables and accruals">108</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6026000

6009000

3474000

1089000

339000

391000

62000

19000

9000

8000

4000

87000

772000

346000

108000

60000 55000 17000 50000 16000 300000 94000 Monthly management fees have been updated to a total of NIS 130 thousand (approximately $41 thousand). The monthly payment for the component embodying social and related rights will be updated to a total of NIS 39 thousand (approximately $12 thousand). Vehicle expenses: The CEO will be given two options to choose from: (1) continuing the existing format and updating this component to a total of NIS 11 thousand (approximately $3.4 thousand) or (2) providing the CEO with a leasing vehicle (the value of the vehicle will not exceed NIS 250 thousand (approximately $78 thousand)). Accommodation (“Per Diem”) expenses - a total of NIS 5 thousand (approximately $1.6 thousand) each month.

NOTE 22 – SUBSEQUENT EVENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52.9pt"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 18pt">A)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Supply Agreement – FC</td></tr></table> On January 21, 2026, the Company signed an addendum to the agreement with Clalit, to supply Pulsenmore FC and to update the commercial understanding between the parties under the Follicle Agreement. According to the addendum the Company and Clalit shall be entitled to market Pulsenmore FC directly to patients. A pilot period of 18 months shall commence upon 30 days from signing the addendum, after which Clalit shall purchase a yearly minimum quantity of the Pulsenmore FC for a period of 5 years for a total consideration of $<span id="xdx_909_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_pn6n6_c20260121__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zbEH5RDLNnpc" title="Total consideration for purchase">9 million. The agreement includes the option to return products by Clalit in accordance with the terms and conditions set forth therein (see note 12(a)(1)). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52.9pt"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 18pt">B)</td><td style="font: 10pt Times New Roman, Times, Serif">Commercial Engagements with two U.S.-Based Medical Centers</td></tr></table> On January 29, 2026, and on February 4, 2026, the Company entered into a services agreements, in accordance, with the two medical Centers Under those agreements, the medical centers will purchase Pulsenmore ES home ultrasound services, enabling patients to benefit from remote monitoring. The services agreements are in force for a term of one year and will be renewed automatically for successive one-year periods unless either Party gives at least 30 days’ written notice of non-renewal before the end of the then-current term.

Clalit shall purchase a yearly minimum quantity of the Pulsenmore FC for a period of 5 years

9000000

Including an amount of NIS 7.1 million (approximately $2.2 million) was recognized as revenues from the (1) cancellation of orders placed by GEHC to the Company for 15,000 units Pursuant to the Settlement Agreement and (2) due to the termination of the Component Agreement. Less than $1 thousand Less than NIS 1 thousand Less than $1 thousand Additions during the year relate to the extension of the Company’s lease agreement for its office facilities. Additions during the year relate to the extension of the Company’s lease agreement for its office facilities.