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A1 1600-609 Granville Street Vancouver BC V7Y 1C3 CA Gadi Graus 1600-609 Granville Street Vancouver BC V7Y 1C3 CA (647) 558-5564 Common Shares AZ NASDAQ 43888042 No No Yes Yes Non-accelerated Filer true false false true false International Financial Reporting Standards false true <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We have established policies and processes for assessing, identifying, and managing material risk from cybersecurity threats, and have integrated these processes into our overall risk management systems and processes. We routinely assess material risks from cybersecurity threats, including any potential unauthorized occurrence on or conducted through our information systems that may result in adverse effects on the confidentiality, integrity, or availability of our information systems or any information residing therein.</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zgnTjW9kOcK8">We conduct periodic risk assessments to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zyACNe3rnUpg">identify</span> cybersecurity threats, as well as assessments in the event of a material change in our business practices that may affect information systems that are vulnerable to such cybersecurity threats.</span> These risk assessments include identification of reasonably foreseeable internal and external risks, the likelihood and potential damage that could result from such risks, and the sufficiency of existing policies, procedures, systems, and safeguards in place to manage such risks.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following these risk assessments, we re-design, implement, and maintain reasonable safeguards to minimize identified risks; reasonably address any identified gaps in existing safeguards; and regularly monitor the effectiveness of our safeguards. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_c20250101__20251231_zvTtFKRXr6sb">Primary responsibility for assessing, monitoring and managing our cybersecurity risks rests with chief security officer who reports to the COO of Cust2mate Ltd., to manage the risk assessment and mitigation process.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250101__20251231_zMmPsrs2lfQk">As part of our overall risk management system, we monitor and test our safeguards and train our employees on these safeguards, in collaboration with IT and management. Personnel at all levels and departments are made aware of our cybersecurity policies through trainings.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We engage consultants, or other third parties in connection with our risk assessment processes. These service providers assist us to design and implement our cybersecurity policies and procedures, as well as to monitor and test our safeguards. We are in the process of requiring each <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_zVJJnifDd75b">third-party service provider</span> to certify that it has the ability to implement and maintain appropriate security measures, consistent with all applicable laws, to implement and maintain reasonable security measures in connection with their work with us, and to promptly report any suspected breach of its security measures that may affect our company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zrNSRKQkS93g">no</span>t encountered cybersecurity challenges that have materially impaired our operations or financial standing. For additional information regarding risks from cybersecurity threats, please refer to Item 1A, “Risk Factors,” in this annual report on Form 20-F.</span></p>   We conduct periodic risk assessments to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zyACNe3rnUpg">identify</span> cybersecurity threats, as well as assessments in the event of a material change in our business practices that may affect information systems that are vulnerable to such cybersecurity threats. true Primary responsibility for assessing, monitoring and managing our cybersecurity risks rests with chief security officer who reports to the COO of Cust2mate Ltd., to manage the risk assessment and mitigation process. As part of our overall risk management system, we monitor and test our safeguards and train our employees on these safeguards, in collaboration with IT and management. Personnel at all levels and departments are made aware of our cybersecurity policies through trainings. true false 1185 <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We have audited the accompanying consolidated statement of financial position of A2Z CUST2MATE SOLUTIONS CORP and subsidiaries (the “Company”) as of December 31, 2025 and 2024, the related consolidated statements of comprehensive loss, changes in equity (deficit), and cash flows for each of the three years in the period ended December 31, 2025, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2025<b>,</b> in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (IFRS Accounting Standards).</span> BDO Member Firm Tel Aviv, Israel 13525000 13526000 384000 206000 55642000 3891000 796000 3034000 2024000 2937000 581000 79413000 17133000 637000 333000 200000 1221000 3556000 1545000 5747000 1745000 85160000 18878000 9000 826000 819000 217000 3348000 1834000 2200000 918000 576000 7743000 6952000 11538000 1758000 241000 29000 108000 147000 1787000 496000 8739000 12034000 206953000 83120000 10147000 30863000 -1872000 -549000 927000 927000 -138187000 -100452000 77968000 13909000 -1547000 -7065000 76421000 6844000 85160000 18878000 7901000 5376000 9212000 6807000 3487000 7959000 1094000 1889000 1253000 9944000 3853000 4103000 3857000 1216000 1377000 23749000 7948000 13067000 1727000 1027000 -36456000 -12855000 -18321000 998000 -4389000 1255000 618000 158000 85000 1219000 336000 256000 -36059000 -17422000 -17237000 -2425000 -1841000 -820000 -38484000 -19263000 -18057000 -749000 -2267000 -1996000 -37735000 -16996000 -16061000 -38484000 -19263000 -18057000 -1323000 775000 303000 6000 1000 -1323000 781000 304000 -39807000 -18482000 -17753000 749000 2267000 1996000 -37735000 -16996000 -16061000 -38484000 -19263000 -18057000 -0.96 -0.96 -0.71 -0.71 -1.10 -1.10 -0.07 -0.07 -0.09 -0.09 -0.06 -0.06 36958606 36958606 21369527 21369527 13899212 13899212 29590297 83120000 30863000 -549000 927000 -100452000 -7065000 6844000 -37735000 -749000 -38484000 -1323000 -1323000 -1323000 -37735000 -749000 -39807000 4748150 25946000 1368000 27314000 5625000 39781000 1960000 41741000 -8117000 6267000 -1850000 219667 3474596 45318000 -24044000 21274000 225332 548000 548000 5000 35000 35000 20322000 20322000 43888042 206953000 10147000 -1872000 927000 -138187000 -1547000 76421000 15359799 55485000 30863000 -1330000 927000 -83456000 -4798000 -2309000 -16996000 -2267000 -19263000 6000 6000 775000 775000 781000 -16996000 -2267000 -18482000 12136197 24696000 24696000 764001 1330300 576000 576000 1913000 1913000 29590297 83120000 30863000 -549000 927000 -100452000 -7065000 6844000 12378129 43452000 30863000 -1634000 -67395000 -2397000 2889000 12378129 43452000 30863000 -1634000 -67395000 -2397000 2889000 -16061000 -1996000 -18057000 1000 1000 303000 303000 304000 -16061000 -1996000 -17753000 927000 -405000 522000 2759047 7129000 7129000 185800 36800 102000 102000 4802000 4802000 15359799 55485000 30863000 -1330000 927000 -83456000 -4798000 -2309000 15359799 55485000 30863000 -1330000 927000 -83456000 -4798000 -2309000 -38484000 -19263000 -18057000 815000 862000 1027000 20357000 1913000 5324000 1286000 -461000 1727000 1027000 -998000 4389000 -1255000 -133000 -123000 12000 26000 88000 -3113000 -546000 125000 -2535000 -547000 -104000 -2491000 79000 1910000 191000 149000 9000 -169000 -85000 1592000 92000 -482000 30000 -1373000 1419000 -1616000 459000 -22907000 -11711000 -11387000 -241000 -129000 -69000 47000 55642000 77000 637000 452000 140000 174000 -57019000 -269000 -320000 1850000 65727000 24435000 10317000 1119000 548000 18433000 576000 102000 1136000 745000 583000 336000 808000 580000 476000 95000 167000 81305000 22807000 10893000 1379000 10827000 -814000 -1380000 308000 465000 13526000 2267000 2616000 13525000 13526000 2267000 29000 64000 80000 2381000 283000 <p id="xdx_803_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zJRgbrNKOAg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 1 - <span id="xdx_822_zR2zLddDXtrj">DESCRIPTION OF BUSINESS</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Overview</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A2Z CUST2MATE SOLUTIONS CORP. (the “Company”) was incorporated on January 15, 2018 under the laws of British Columbia. The head office is located at 1600 – 609 Granville Street, Vancouver, British Columbia V7Y 1C3, and the records and registered office is located at 2200 HSBC Building 885 West Georgia Street, British Columbia, V6C 3E8.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has been listed on the NASDAQ Stock Market LLC (“Nasdaq”) starting January 22, 2022, and traded under the symbol “AZ”. The Company has been listed on the TSX Venture Exchange (“TSX.V”) in Toronto until February 28, 2024. Following an approval for a voluntary delisting, the Company no longer trades on the TSX.V but has remained a reporting issuer in Canada and its common shares (the “Common Shares”) remain listed on Nasdaq under the symbol AZ.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had two key subsidiaries (the “Subsidiaries”), all of which are companies incorporated under the laws of Israel: (1) Cust2mate Ltd. (“Cust2mate”); and (2) Isramat Ltd. (“A2Z Isramat”). On JulyMew sta 13, 2023, Cust2mate incorporated a wholly owned subsidiary, Cust2mate USA Inc. under the laws of Delaware.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 12, 2025, the Company and the minority shareholders of Cust2Mate Ltd. entered into a share purchase agreement pursuant to which the Company exercised its call option and acquired an additional <span id="xdx_909_ecustom--NumberOfSharesAcquired_iI_c20250212__ifrs-full--BusinessCombinationsAxis__custom--Cust2MateLtdMember_znfk571hwgo1" title="Number of shares issued">66,194</span> ordinary shares of Cust2Mate, together constituting <span id="xdx_90D_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20250212__ifrs-full--BusinessCombinationsAxis__custom--Cust2MateLtdMember_zTHlyvr4TRcg" title="Percentage of shares issued and outstanding acquired">19.81</span>% of the issued and outstanding shares of Cust2Mate (on a fully diluted basis) for the aggregate purchase price of $<span id="xdx_90C_eifrs-full--IncreaseDecreaseThroughAcquisitionOfSubsidiary_pn3n3_c20250212__20250212__ifrs-full--BusinessCombinationsAxis__custom--Cust2MateLtdMember_zoMhQHXQhHHb" title="Purchase price of shares">1,850</span>. After the acquisition of the <span id="xdx_90E_ecustom--NumberOfSharesAcquired_iI_c20250212__ifrs-full--BusinessCombinationsAxis__custom--Cust2MateLtdMember_zAkk0i4SVlj3" title="Number of shares acquired">66,194</span> shares in Cust2Mate, the Company now holds an aggregate <span id="xdx_900_eifrs-full--SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_iI_c20250212__ifrs-full--BusinessCombinationsAxis__custom--Cust2MateLtdMember_znshfO7f10Z9" title="Number of shares hold">322,743</span> shares of Cust2Mate, constituting <span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20250212__20250212__ifrs-full--BusinessCombinationsAxis__custom--Cust2MateLtdMember_zwF9fF0djWj5" title="Percentage of issued and outstanding share capital hold">96.58</span>% of Cust2Mate’s issued and outstanding share capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 30, 2025, the Company entered into a share purchase agreement (the “A2ZMS Agreement”) pursuant to which it sold its wholly owned subsidiary A2ZMS Advanced Military Solutions Ltd., a company organized under the laws of Israel (“A2ZMS”), to a purchaser residing in Israel for a purchase price of <span id="xdx_906_eifrs-full--PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash_iI_pn3n3_uILS_c20250630__ifrs-full--TypesOfContractsAxis__custom--A2ZMSAgreementMember_zZHZtoThtCAh" title="Purchase price">500,000</span> ILS. The purchaser is related to a director of the Company. The A2ZMS Agreement was approved by all of the independent directors of the Company. The Company received an independent valuation of A2ZMS in connection with this transaction. See also note 32.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company owns <span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInAssociate_pid_dp_uPure_c20250101__20251231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--Cust2MateLtdMember_zQhKye0DTDMf" title="Percentage of ownership interest in associate">96.58</span>% of the common shares of Cust2Mate, a technology company focused on providing retail automation solutions, in particular for large grocery stores and supermarkets. The Company’s primary product is the Cust2Mate system which incorporates a “smart cart” which automatically calculates the value of the customers purchases in their smart cart, without having to unload and reload their purchases at a customer checkout point.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Cust2Mate system offers various features for shoppers and retailers such as product information and location, an on-cart scale to weigh items and automatically calculate costs, bar-code scanner and on-board payment system to bypass checkout lines. In addition, the product includes big data smart algorithms and computer vision capabilities, allowing for customer specific targeted advertising. (“The Cust2Mate Platform”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s activities through A2Z Isramat include the development of precision metal parts for the military and security markets, as well as for the civilian markets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">In October 2023, Israel was attacked by the Hamas terrorist organization and entered a state of war on several fronts. As of October 9, 2025, Israel and Hamas entered into a ceasefire agreement calling for a permanent end of the war. However, there are no assurances that such agreements will hold. In June 2025, following escalating threats and intelligence reports of imminent attacks, Israel conducted preemptive strikes on military and nuclear infrastructure in Iran. Iran responded with drones and missiles attacks, some of which caused civilian casualties and infrastructure damage. While a ceasefire was reached between Israel and Iran in June 2025 after 12 days of hostilities, on February 28, 2026, the United States and Israel launched coordinated military strikes against Iran, including attacks on strategic military infrastructure and leadership targets, with the stated aim of degrading Iran’s capacity to conduct or support hostile operations against them. In response, Iran has fired missiles and drones toward population centers and military installations in Israel, Europe and neighboring countries in the Gulf region, and also launched counter-strikes against U.S. forces and allied bases throughout the Gulf region. In March 2026, hostilities resumed along Israel’s northern border with Lebanon, when Hezbollah resumed its attacks as part of a broader regional escalation. In response, Israel resumed military operations against Hezbollah in southern Lebanon. As of the date of these consolidated financial statements, conflict continues in parts of the region. The extent to which the security situation in Israel may impact the Company’s financial condition, results of operations, or liquidity is uncertain, and as of the date of issuance of these consolidated financial statements, the Company is not aware of any specific event or circumstance that would require an update to its estimates or judgments or an adjustment to the carrying value of the Company’s assets or liabilities as of December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements were authorized for issue by the Board of Directors on March 31, 2026.</span></p> 66194 0.1981 1850000 66194 322743 0.9658 500000000 0.9658 <p id="xdx_809_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zVyiTco32f6c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 2 – <span id="xdx_822_zuNQXZelk7X">BASIS OF PREPARATION</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A. Basis of preparation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The principal accounting policies adopted in the preparation of the financial statements are set out above. These financial statements have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (IFRS Accounting Standards).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B. Basis of consolidation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where the Company has control over an investee, it is classified as a subsidiary. The financial statements of the subsidiaries are included in the consolidated financial statements from the date that control commenced until the date control ceases. The Company controls an investee if all three elements are present: power over the investee, exposure to variable returns from the investee, and the ability of the investor to use its power to affect those variable returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements of the Company include the accounts of the Company and its Subsidiaries as if they formed a single entity. Any intercompany transactions were eliminated in full.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>C. Functional and foreign currency </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Israeli subsidiaries functional currency is the New Israeli Shekel (“NIS”), since their primary economic environment is in Israel. However, the presentation currency is in US Dollars (“USD”) due to expected future expansion. Transactions and balances in foreign currencies are converted into US Dollars in accordance with the principles set forth by International Accounting Standard (IAS) 21 “The Effects of Changes in Foreign Exchange Rates”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_804_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zxw0Q2HHWawe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - <span id="xdx_82A_zuJMTth98L7i">MATERIAL ACCOUNTING POLICIES</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zqPgaFOcLwek" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A. <span id="xdx_867_zdkzdI7vuGFk">Cash and cash equivalents</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash equivalents are considered by the Company to be highly liquid investments, including, inter alia, short-term deposits with banks, the maturity of which do not exceed three months at the time of deposit, and which are not restricted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zkL7ACnC2uCe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B. <span><span id="xdx_86C_zQM5qss1BKw4">Loss per share</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic loss per share is computed by dividing the net loss available to common shareholders by the weighted average number of shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average number of shares outstanding is increased to include additional shares from the assumed exercise of stock options and warrants, if dilutive. The average number of shares is calculated by assuming that outstanding conversions were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting period. For the years ended December 31, 2025, and 2024, potentially dilutive common shares issuable upon the exercise of warrants and options were not included in the computation of loss per share because their effect was anti-dilutive.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zy68vOkfEHJb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>C. <span id="xdx_86F_zF3XvLvcyCV4">Provisions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provisions are recognized when the Company has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured. Provisions are measured using the best estimate of the amounts required to settle the obligation at the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory_znW5nzlnLn17" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. <span id="xdx_86C_zYmTDtoJsoP8">Fair value measurement</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 7.1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the principal market for the asset or liability, or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the absence of a principal market, in the most advantageous market for the asset or liability.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The principal or the most advantageous market must be accessible to the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. Fair value measurement (cont.)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Classification of fair value hierarchy </span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The financial instruments presented in the statement of financial position at fair value are grouped into classes with similar characteristics using the following fair value hierarchy which is determined based on the source of input used in measuring fair value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quoted prices (unadjusted) in active markets for identical assets or liabilities.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inputs other than quoted prices included within Level 1 that are observable either directly or indirectly.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inputs that are not based on observable market data (valuation techniques which use inputs that are not based on observable market data).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company classifies its financial assets into one of the following categories, based on the business model for managing the financial asset and its contractual cash flow characteristics. The Company’s accounting policy for the relevant category is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost: These assets arise principally from the provision of goods and services to customers (e.g. trade accounts receivable) but also incorporate other types of financial assets where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. They are initially recognized at fair value plus transaction costs that are directly attributable to their acquisition or issue and are subsequently carried at amortized cost using the effective interest rate method, less provision for impairment. Impairment provisions for trade accounts receivable are recognized based on the simplified approach within IFRS 9 using a provision in the determination of the lifetime expected credit losses. During this process the probability of the non-payment of the trade receivables is assessed. This probability is then multiplied by the amount of the expected loss arising from default to determine the lifetime expected credit loss for the trade receivables. For trade receivables, which are reported net, such provisions are recorded in a separate provision account with the loss being recognized within general and administrative expenses in the consolidated statement of comprehensive income. On confirmation that the trade receivable will not be collectable, the gross carrying value of the asset is written off against the associated provision.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets not measured at fair value include cash and cash equivalents and trade and other receivables. Due to their short-term nature, the carrying value of cash and cash equivalents, loans to others, trade and other receivables, and trade payables approximates their fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. Fair value measurement (cont.):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial Liabilities</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company classifies its financial liabilities into one of two categories, depending on the purpose for which the liability was acquired. The Company’s accounting policy for each category is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value through profit or loss: Warrants are initially recognized at fair value net of any transaction costs directly attributable to the issue of the instrument. Such liabilities are subsequently measured at fair value through profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other financial liabilities include the following items: Bank borrowings are initially recognized at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortized cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the consolidated statement of financial position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding. Trade accounts payable and other accounts payable, which are initially recognized at fair value and subsequently carried at amortized cost using the effective interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Allocation of Units fund raising:</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The issue of a Unit of various securities (shares and warrants) involves the allocation of the proceeds received (before issue expenses) to the underlying securities issued in the Unit based on the following order: warrant derivatives at their calculated fair value and proceeds allocated to common shares are determined to be the residual amount. Issue costs are allocated to each component pro rata to the amounts determined for each component in the Unit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Warrant liabilities</span> - <span style="text-decoration: underline">Derivatives:</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants that are denominated in a currency other than the functional currency of the Company are considered a derivative liability and are classified as financial liabilities at fair value through profit or loss. Accordingly, these warrants are measured at fair value and the changes in fair value in each reporting period are recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. Fair value measurement (cont.): </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Impairment of financial assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>ECL and their measurement</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ECL are measured as the unbiased probability-weighted present value of all cash shortfalls over the expected life of each financial asset. For receivables from financial services, ECL are mainly calculated with a statistical model using three major risk parameters: probability of default, loss given default and exposure at default. The estimation of these risk parameters incorporates all available relevant information, not only historical and current loss data, but also reasonable and supportable forward-looking information reflected by the future expectation factors. This information includes macroeconomic factors (e.g., gross domestic product growth, unemployment rate, cost performance index) and forecasts of future economic conditions. For receivables from financial services, these forecasts are performed using a scenario analysis (base case, adverse and optimistic scenarios).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, and December 31, 2024, ECL for trade and other account receivables are not material. <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The ECL for trade and other account receivables in 2025 and 2024 were $<span id="xdx_90A_eifrs-full--TradeAndOtherReceivables_iI_pn3n3_c20251231_zI4qBMLFbvh7" title="Trade and other account receivables">17</span> and $<span id="xdx_90C_eifrs-full--TradeAndOtherReceivables_iI_pn3n3_c20241231_zxuwJYFohinc" title="Trade and other account receivables">15</span>, respectively.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Definition of default, including reasons for selecting the definition</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior to commencing a business relationship, the Company will enter into an agreement with the customer. The agreement or contract typically includes details of the terms of payment to which the customer is entitled. In most cases, the customer updates the Company if there is a delay in the payment beyond the terms of the agreement. Any delays in payment for more than two months are subject to approval of management. If a customer’s scheduled payment is delayed by more than two months and such delay is not approved by the Company’s management, the CEO will typically make direct contact with the customer’s management and inform them of the overdue obligation and that Company will pursue remedies available to collect the overdue payment. If the customer and the Company are not able to resolve the matter at that time, the receivable is considered to be in default as the collectability is no longer certain. If the collection effort is not successful, the Company will retain legal counsel in the applicable country to assist with collection and sends a demand letter to that effect.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Write-off policy</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company writes off its financial assets if any of the following occur:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inability to locate the debtor.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Discharge of the debt in a bankruptcy.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is determined that the efforts to collect the debt are no longer cost effective given the size of receivable.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The collections department must comply with the collection efforts outlined in the policy to collect on delinquent customer accounts before any write-offs are made.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. Fair value measurement (cont.):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_ecustom--DisclosureOfFinancialAssetThatAreEitherPastDueOrImpairedExplanatory_z8IwnR31sztc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Aging Schedule based on due date</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zO43UJaEnFZ2" style="display: none">AGING SCHEDULE BASED ON DUE DATE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <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_20251231_zcwrxR6x7uD8" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">December 31, 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" id="xdx_491_20241231_zB7tviP8Cnxh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">December 31, 2024</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">Aging schedule</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">December 31, 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">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zQL4OEKjwcKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Within payment terms</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right">4,255</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">2,024</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--FinancialAssets_iI_pn3n3_zK82j1ka4oL7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,255</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">2,024</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zlZfx99p2xna" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 351.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Three-level matrix</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eifrs-full--DisclosureOfProvisionMatrixExplanatory_zT2ohF27g2d9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on its past experience and historical data along with a consideration of future projections of factors, such as the economic environment, the Company has established a three-level matrix. The three-level matrix contains the following groups and balances:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_z50avLfEbeka" style="display: none">SCHEDULE OF THREE-LEVEL MATRIX</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zvbGfyvkvpp6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</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_20241231_zOX9IAxmVQVe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__custom--GovernmentInstitutionsMember_zn4hRAkOELH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Government institutions</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0896">-</span></td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">663</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__custom--InstitutionsCustomersMember_zPDW1aqxT54i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Industrial customers</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,658</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,361</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__custom--SupermarketChainsMember_zDhumVeTdpIk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Supermarket Chains</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,376</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0903">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__ifrs-full--TradeReceivablesMember_zdMDSGSaR3c5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Long term trade receivables</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"><b>1,221</b></td><td style="padding-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 style="-sec-ix-hidden: xdx2ixbrl0906">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--FinancialAssets_iI_pn3n3_zgTi383kWYJ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,255</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">2,024</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zknCUCZPjGI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_852_zwzRYoSaUKbd" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_z927K9MoPngk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>E. <span id="xdx_864_zYaZ2OHWW7ph">Operating Segment</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An operating segment is a component of the Company that meets the following three criteria:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Is engaged in business activities from which it may earn revenues and incur expenses;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Whose operating results are regularly reviewed by the Company’s chief operating decision maker to make decisions about allocated resources to the segment and assess its performance; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For which separate financial information is available.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Segment revenue and segment costs include items that are attributable to the relevant segments and items that can be allocated to segments. Items that cannot be allocated to segments include the Company’s financial income and expenses and income tax. The Company has three operating segments; Precision Metal Parts, Advanced Engineering and Smart Carts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_ecustom--DescriptionOfAccountingPolicyForSharebasedCompensationExplanatory_z2w8IO8LHEB3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>F. <span id="xdx_868_zXzLXgYqzvab">Share-based compensation</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where equity settled share options are awarded to employees and service providers, the fair value of the options calculated at the grant date is based on the market share price and is charged to the statement of comprehensive income over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognized over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. As long as all other vesting conditions are satisfied, a charge is made irrespective of whether the market vesting conditions are satisfied. The cumulative expense charged is not adjusted for failure to achieve a market vesting condition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Share based payment transactions</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s employees and other service providers are entitled to remuneration in the form of equity-settled share-based payment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of equity-settled transactions is recognized in profit or loss together with a corresponding increase in equity during the period which the performance and/or service conditions are to be satisfied ending on the date on which the relevant employees become entitled to the award (“the vesting period”). The cumulative expense recognized for equity-settled transactions at the end of each reporting date includes the Group’s best estimate of the number of equity instruments that will ultimately vest.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at the grant date. The fair value of option granted is determined using the Black and Scholes model, which was aimed to model the value of the Company’s assets over time. The simulation approach was designed to take into account the terms and conditions of the share options, as well as the capital structure of the Company and the volatility of its assets, on the date of grant based on certain assumptions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_z1g2lKoSdxBc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>G. <span id="xdx_86C_zUW0TrVkdIjl">Deferred taxes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred taxes are recognized in respect of temporary differences between the carrying amounts of assets and liabilities in the financial statements and the amounts attributable for tax purposes. Significant judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the estimated timing and level of future taxable profits together with future tax planning strategies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred taxes are measured at the tax rates that are expected to apply in the period when the temporary differences are reversed based on tax laws that have been enacted or substantively enacted at the end of the reporting period. Deferred taxes are recognized in Profit or loss, except when they relate to items recognized in other comprehensive income or directly in equity. Deferred tax assets are reviewed at the end of each reporting period and reduced to the extent that it is not probable that they will be utilized. In addition, temporary differences (such as carry forward losses) for which deferred tax assets have not been recognized or reassessed are recognized to the extent that their recoverability is probable. Any resulting reduction or reversal is recognized as “income tax” within the statement of comprehensive income. All deferred tax assets and liabilities are presented in the statement of financial position as non-current items, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred taxes are offset in the statement of financial position if there is a legally enforceable right to offset a current tax asset against a current tax liability and the deferred taxes relate to the same taxpayer and the same taxation authority.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The current tax liability is measured using the tax rates and tax laws that have been enacted or substantively enacted by the reporting date as well as adjustments required in connection with the tax liability in respect of previous years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets in respect to carryforward losses have not been recognized in respect of these items because it is not probable that future taxable profit will be available against which the group can utilize the benefits therefrom.</span></p> <p id="xdx_85E_zAfyJIu5Oh48" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyDefineBenefitSchemesExplanatory_zaWTM4iyQjC" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>H. <span id="xdx_865_ziAMRMnlwJIe">Defined benefit schemes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company contributes towards the state pension in accordance with local legislation where required. The only obligation of the Company is to make the required contributions. Costs related to such contributions are expensed in the period in which they are incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has several employee benefits plans as to its employees:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term employee benefits: Short-term employee benefits include salaries, paid annual leave, paid sick leave, recreation and social security contributions and are recognized as expenses as the services are rendered. A liability in respect of a cash bonus or a profit-sharing plan is recognized when the Company has a legal or constructive obligation to make such payment as a result of past service rendered by an employee and a reliable estimate of the amount can be made.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Post-employment benefits: The plans are normally financed by contributions to insurance companies and classified as defined contribution plans or as defined benefit plans.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This liability is calculated based on actuary measurement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contributions to the defined contribution plan in respect of severance or retirement pay are recognized as an expense simultaneously with receiving the employee’s services and no additional provision is required in the financial statements except for the unpaid contribution. The Company also operates for some employees an immaterial defined benefit plan in respect of severance pay pursuant to the Severance Pay Law. The Company presents the accrued severance pay liability net from severance pay fund.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -7.05pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_z6GJ0452Gdr4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>I. <span id="xdx_86A_zYImvPXjH2Ta">Property, equipment and right of use assets</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_zCsnpen4l1uh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation and amortization are computed by the straight-line method, based on the estimated useful lives of the assets, as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zeWaZcsglr57" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES OF ASSETS</span></p> <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="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Estimated useful lives</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">Computers and electronic equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 18%; text-align: center"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zErD081pKJH3">3</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Machines and manufacturing equipment</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--MachinesAndManufacturingEquipmentMember_zbkLEyarTj54">10</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Furniture and equipment</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zh365UC8zhHk">7</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Vehicles</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_901_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z4XTYw6vMON5">6.67</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">ERP system</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ERPSystemMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z0xan9DQ4HL4" title="Estimated useful lives">3</span>-<span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ERPSystemMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zaGalAFZWHLi" title="Estimated useful lives">6</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Right of use assets and leasehold improvement</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zAUdqEa1bRmg" title="Estimated useful lives, description">over the lease periods</span></span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A2_zqhjiVnRrc3b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> </p> <p id="xdx_850_zlaEDiPrW1Mg" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zbQdnjrjEnw1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>J. <span id="xdx_862_zEosEO8dWaRh">Revenue recognition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue is recognized based on the five-step model outlined in IFRS 15, Revenue from Contracts with Customers. IFRS 15 sets out a single revenue recognition model, according to which the entity shall recognize revenue in accordance with the said core principle by implementing a five-step model framework:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identify the contracts with a customer.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identify the performance obligations in the contract.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Determine the transaction price.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Allocate the transaction price to the performance obligations in the contract.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recognize revenue when the entity satisfies a performance obligation.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues generated from Isramat are to Israeli customers (amounted to $4,693 in 2025) and are recognized upon delivery, which is the point in time when the control of the goods is transferred to them.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from sale of smart carts is recognized from sale of goods in profit or loss at the point in time when the control of the goods is transferred to the customer, generally upon delivery of the smart carts to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Allocation of the Transaction Price to Performance Obligations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company allocates the transaction price to each performance obligation in the contract based on its relative Standalone Selling Price (SSP). The Company determines the SSP for each performance obligation as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equipment (Products): The SSP for equipment is determined based on Observable Prices from standalone sales of the same or similar products to similar customers in representative circumstances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Services: For services where a standalone selling price is not directly observable, the Company estimates the SSP using the Expected Cost Plus a Margin approach. Under this method, the Company forecasts the costs expected to be incurred in satisfying the service (including direct labor and relevant overheads) and adds an appropriate margin. This margin reflects the return the Company expects to receive based on market conditions, industry benchmarks, and historical profit margins for similar service arrangements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In contracts involving multiple performance obligations, the total transaction price is allocated to the equipment and services based on the relative proportion of these estimated standalone selling prices.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When consideration is received over a period exceeding 12 months, the Company adjusts the transaction price to reflect the time value of money. Revenue is recognized at the discounted present value, and the unwinding of the discount is recognized as interest income over the payment period. For the year ended December 31, 2025 and 2024, difference between the gross amount and the discounted presented value amounted to $<span id="xdx_90A_ecustom--AdjustmentsForEffectsOfTimeValueOfMoneyRevenueFromContractsWithCustomers_pn3n3_c20250101__20251231_zYkAzK6R2rF7" title="Gross amount and discounted presented value">128</span> and <span id="xdx_90B_ecustom--AdjustmentsForEffectsOfTimeValueOfMoneyRevenueFromContractsWithCustomers_pn3n3_dxL_c20240101__20241231_zAcbFxRc42zl" title="Gross amount and discounted presented value::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0937">nil</span></span>, respectively.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from services maintenance of smart carts is recognized - over the period of the provision of such services, following the delivery of the smart cart. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In cases where the Company enters into a buy-back agreement in which older models are repurchased from the customer, the amounts paid for the older models are recorded in inventory at the lower of the amount paid and the fair value of the older model. Any difference is netted off against Revenues and accounted as consideration paid to customers, for the years ended December 31, 2025 and 2024 the company recognized discounts in amount of $<span id="xdx_90F_ecustom--IncreaseDecreaseInRevenueFromContractsWithCustomers_pn3n3_c20250101__20251231_zAHtqa3BFQR1" title="Increase decrease in revenue recognized">564</span> and <span id="xdx_905_ecustom--IncreaseDecreaseInRevenueFromContractsWithCustomers_pn3n3_dn_c20240101__20241231_zZcNVS68NU1b" title="Increase decrease in revenue recognized">none</span>, respectively. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company sells smart carts to customers under arrangements that may include bill-and-hold terms, whereby legal title and control of the goods transfer to the customer upon execution of the sales agreement, while the Company retains physical possession at the customer’s request pending delivery at a future date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue is recognized under such arrangements in accordance with IFRS 15), when all of the following criteria are met:</span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The reason for the bill-and-hold arrangement is substantive (e.g., the customer has requested the arrangement due to ongoing site preparation for installation);</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The goods are separately identified as belonging to the customer;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the goods are currently ready for physical transfer to the customer; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company cannot use the goods or direct them to another customer.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, the Company assesses whether the general indicators of transfer of control are satisfied, including: a present right to payment, transfer of legal title, transfer of significant risks and rewards of ownership, and customer acceptance. Physical possession is retained by the Company as custodian on the customer’s behalf and does not preclude the transfer of control in a bill-and-hold arrangement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended December 31, 2025 and 2024, the Company recognized revenue of $<span id="xdx_908_eifrs-full--RevenueFromContractsWithCustomers_pn3n3_c20250101__20251231_znKPCAQa7x8d" title="Recognized revenue">2,200</span> thousand and <span id="xdx_90B_eifrs-full--RevenueFromContractsWithCustomers_pn3n3_dxL_c20240101__20241231_zsJNcg7VcXKd" title="Recognized revenue::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0945">nil</span></span>, respectively, under bill-and-hold arrangements.</span></p></td></tr> </table> <p id="xdx_85F_zZU1VHXv5iFa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zW7ZCciYuzl3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>K. <span id="xdx_86D_zMEAZV2jY4Y3">Research and development expenses</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Research expenses are recognized in profit or loss when incurred. An intangible asset arising from a development project or from the development phase of an internal project is recognized if the Company can demonstrate all of the following: the technical feasibility of completing the intangible asset so that it will be available for use or sale; the Company’s intention to complete the intangible asset and use or sell it; the Company’s ability to use or sell the intangible asset; how the intangible asset will generate future economic benefits; the availability of adequate technical, financial and other resources to complete the intangible asset; and the Company’s ability to measure reliably the expenditure attributable to the intangible asset during its development. Development costs in respect of the Company’s model 3.0 Cart meet the aforementioned criteria and therefore development costs in respect thereof in the amounts if $<span id="xdx_905_ecustom--IntangibleAssetsDevelopmentCosts_pn3n3_c20250101__20251231_zCHoBMbHPFI2" title="Intangible assets development costs">637</span> have been capitalized to Intangible Assets (see note 9).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_ecustom--DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements_z3v8QohiiqYk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>L. <span id="xdx_862_zypuQCiOWKI4">New standards, interpretations and amendments adopted from 1 January 2025</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following new amendments are effective for the period beginning 1 January 2025: The Company and its subsidiaries did not have to change their accounting policies or make retrospective adjustments as a result of adopting these amended standards:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Lack of exchangeability (Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates)</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On 15 August 2023, the IASB issued Lack of Exchangeability which amended IAS 21 The Effects of Changes in Foreign Exchange Rates (the “Amendments”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These Amendments are applicable for annual reporting periods beginning on or after January 1, 2025. The Amendments introduce requirements to assess when a currency is exchangeable into another currency and when it is not. The Amendments require an entity to estimate the spot exchange rate when it concludes that a currency is not exchangeable into another currency. The Amendments also introduce additional disclosure requirements when an entity estimates a spot exchange rate because a currency is not exchangeable into another currency.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAS 21, prior to the Amendments, did not include explicit requirements for the determination of the exchange rate when a currency is not exchangeable into another currency, which led to diversity in practice.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When applying the Amendments, an entity is not permitted to restate comparative information</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These Amendments have had no material effect on the interim condensed consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><b>M. New standards, interpretations and amendments not yet effective</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There are a number of standards, amendments to standards, and interpretations which have been issued by the IASB that are effective in future accounting periods that the Company has decided not to adopt early.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following standards and amendments are effective for the annual reporting period beginning 1 January 2027:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">IFRS 18 Presentation and Disclosure in Financial Statements</td> </tr> <tr style="vertical-align: top; text-align: justify"> <td style="text-align: left">-</td><td style="text-align: justify">IFRS 19 Subsidiaries without Public Accountability: Disclosures.</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is currently assessing the effect of these new accounting standards and amendments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">IFRS 18 Presentation and Disclosure in Financial Statements, which was issued by the IASB in April 2024 supersedes IAS 1 and will result in major consequential amendments to IFRS Accounting Standards including IAS 8 Basis of Preparation of Financial Statements (renamed from Accounting Policies, Changes in Accounting Estimates and Errors). Even though IFRS 18 will not have any effect on the recognition and measurement of items in the consolidated financial statements, it is expected to have a significant effect on the presentation and disclosure of certain items. These changes include categorization and sub-totals in the statement of profit or loss, aggregation/disaggregation and labelling of information, and disclosure of management-defined performance measures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="margin: 0">The Group does not expect to be eligible to apply IFRS 19.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_ecustom--DescriptionOfOtherAccountingPoliciesGoingConcern_z6e9XdvM8n9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>N. <span id="xdx_868_zddKZx6OFiJ4">Going Concern</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In order to assess whether it is appropriate for the company to continue as a going concern, management is required to apply judgment and make estimates with respect to future cash flow projections. In arriving at this judgment, there were several assumptions and estimates involved in calculating these future cash flow projections. This includes making estimates regarding the timing and amounts of future revenues and expenditures and the ability and timing of raising additional financing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_zwMv8n2NnZ3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>O. <span id="xdx_86E_z1UI8tCkGeq9">Functional Currency</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company and its subsidiaries are required to determine their functional currencies based on the primary economic environment in which each entity operates. In order to do that, management has to analyze several factors, including which currency mainly influences the cost of undertaking the business activities, in which currency the entity has received financing, and in which currency it keeps its receipts from operating activities. Management uses its judgment to determine which factors are most important when the above indicators are mixed and the functional currency is not obvious.</span></p> <p id="xdx_85D_zTFJ6UQHW2Uj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zqPgaFOcLwek" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A. <span id="xdx_867_zdkzdI7vuGFk">Cash and cash equivalents</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash equivalents are considered by the Company to be highly liquid investments, including, inter alia, short-term deposits with banks, the maturity of which do not exceed three months at the time of deposit, and which are not restricted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zkL7ACnC2uCe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B. <span><span id="xdx_86C_zQM5qss1BKw4">Loss per share</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic loss per share is computed by dividing the net loss available to common shareholders by the weighted average number of shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average number of shares outstanding is increased to include additional shares from the assumed exercise of stock options and warrants, if dilutive. The average number of shares is calculated by assuming that outstanding conversions were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting period. For the years ended December 31, 2025, and 2024, potentially dilutive common shares issuable upon the exercise of warrants and options were not included in the computation of loss per share because their effect was anti-dilutive.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zy68vOkfEHJb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>C. <span id="xdx_86F_zF3XvLvcyCV4">Provisions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provisions are recognized when the Company has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured. Provisions are measured using the best estimate of the amounts required to settle the obligation at the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory_znW5nzlnLn17" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. <span id="xdx_86C_zYmTDtoJsoP8">Fair value measurement</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 7.1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the principal market for the asset or liability, or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the absence of a principal market, in the most advantageous market for the asset or liability.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The principal or the most advantageous market must be accessible to the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. Fair value measurement (cont.)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Classification of fair value hierarchy </span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The financial instruments presented in the statement of financial position at fair value are grouped into classes with similar characteristics using the following fair value hierarchy which is determined based on the source of input used in measuring fair value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quoted prices (unadjusted) in active markets for identical assets or liabilities.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inputs other than quoted prices included within Level 1 that are observable either directly or indirectly.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inputs that are not based on observable market data (valuation techniques which use inputs that are not based on observable market data).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company classifies its financial assets into one of the following categories, based on the business model for managing the financial asset and its contractual cash flow characteristics. The Company’s accounting policy for the relevant category is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost: These assets arise principally from the provision of goods and services to customers (e.g. trade accounts receivable) but also incorporate other types of financial assets where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. They are initially recognized at fair value plus transaction costs that are directly attributable to their acquisition or issue and are subsequently carried at amortized cost using the effective interest rate method, less provision for impairment. Impairment provisions for trade accounts receivable are recognized based on the simplified approach within IFRS 9 using a provision in the determination of the lifetime expected credit losses. During this process the probability of the non-payment of the trade receivables is assessed. This probability is then multiplied by the amount of the expected loss arising from default to determine the lifetime expected credit loss for the trade receivables. For trade receivables, which are reported net, such provisions are recorded in a separate provision account with the loss being recognized within general and administrative expenses in the consolidated statement of comprehensive income. On confirmation that the trade receivable will not be collectable, the gross carrying value of the asset is written off against the associated provision.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets not measured at fair value include cash and cash equivalents and trade and other receivables. Due to their short-term nature, the carrying value of cash and cash equivalents, loans to others, trade and other receivables, and trade payables approximates their fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. Fair value measurement (cont.):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial Liabilities</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company classifies its financial liabilities into one of two categories, depending on the purpose for which the liability was acquired. The Company’s accounting policy for each category is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value through profit or loss: Warrants are initially recognized at fair value net of any transaction costs directly attributable to the issue of the instrument. Such liabilities are subsequently measured at fair value through profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other financial liabilities include the following items: Bank borrowings are initially recognized at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortized cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the consolidated statement of financial position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding. Trade accounts payable and other accounts payable, which are initially recognized at fair value and subsequently carried at amortized cost using the effective interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Allocation of Units fund raising:</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The issue of a Unit of various securities (shares and warrants) involves the allocation of the proceeds received (before issue expenses) to the underlying securities issued in the Unit based on the following order: warrant derivatives at their calculated fair value and proceeds allocated to common shares are determined to be the residual amount. Issue costs are allocated to each component pro rata to the amounts determined for each component in the Unit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Warrant liabilities</span> - <span style="text-decoration: underline">Derivatives:</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants that are denominated in a currency other than the functional currency of the Company are considered a derivative liability and are classified as financial liabilities at fair value through profit or loss. Accordingly, these warrants are measured at fair value and the changes in fair value in each reporting period are recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. Fair value measurement (cont.): </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Impairment of financial assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>ECL and their measurement</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ECL are measured as the unbiased probability-weighted present value of all cash shortfalls over the expected life of each financial asset. For receivables from financial services, ECL are mainly calculated with a statistical model using three major risk parameters: probability of default, loss given default and exposure at default. The estimation of these risk parameters incorporates all available relevant information, not only historical and current loss data, but also reasonable and supportable forward-looking information reflected by the future expectation factors. This information includes macroeconomic factors (e.g., gross domestic product growth, unemployment rate, cost performance index) and forecasts of future economic conditions. For receivables from financial services, these forecasts are performed using a scenario analysis (base case, adverse and optimistic scenarios).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, and December 31, 2024, ECL for trade and other account receivables are not material. <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The ECL for trade and other account receivables in 2025 and 2024 were $<span id="xdx_90A_eifrs-full--TradeAndOtherReceivables_iI_pn3n3_c20251231_zI4qBMLFbvh7" title="Trade and other account receivables">17</span> and $<span id="xdx_90C_eifrs-full--TradeAndOtherReceivables_iI_pn3n3_c20241231_zxuwJYFohinc" title="Trade and other account receivables">15</span>, respectively.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Definition of default, including reasons for selecting the definition</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior to commencing a business relationship, the Company will enter into an agreement with the customer. The agreement or contract typically includes details of the terms of payment to which the customer is entitled. In most cases, the customer updates the Company if there is a delay in the payment beyond the terms of the agreement. Any delays in payment for more than two months are subject to approval of management. If a customer’s scheduled payment is delayed by more than two months and such delay is not approved by the Company’s management, the CEO will typically make direct contact with the customer’s management and inform them of the overdue obligation and that Company will pursue remedies available to collect the overdue payment. If the customer and the Company are not able to resolve the matter at that time, the receivable is considered to be in default as the collectability is no longer certain. If the collection effort is not successful, the Company will retain legal counsel in the applicable country to assist with collection and sends a demand letter to that effect.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Write-off policy</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company writes off its financial assets if any of the following occur:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inability to locate the debtor.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Discharge of the debt in a bankruptcy.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is determined that the efforts to collect the debt are no longer cost effective given the size of receivable.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The collections department must comply with the collection efforts outlined in the policy to collect on delinquent customer accounts before any write-offs are made.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 - MATERIAL ACCOUNTING POLICIES (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D. Fair value measurement (cont.):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_ecustom--DisclosureOfFinancialAssetThatAreEitherPastDueOrImpairedExplanatory_z8IwnR31sztc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Aging Schedule based on due date</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zO43UJaEnFZ2" style="display: none">AGING SCHEDULE BASED ON DUE DATE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <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_20251231_zcwrxR6x7uD8" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">December 31, 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" id="xdx_491_20241231_zB7tviP8Cnxh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">December 31, 2024</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">Aging schedule</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">December 31, 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">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zQL4OEKjwcKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Within payment terms</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right">4,255</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">2,024</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--FinancialAssets_iI_pn3n3_zK82j1ka4oL7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,255</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">2,024</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zlZfx99p2xna" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 351.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Three-level matrix</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eifrs-full--DisclosureOfProvisionMatrixExplanatory_zT2ohF27g2d9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on its past experience and historical data along with a consideration of future projections of factors, such as the economic environment, the Company has established a three-level matrix. The three-level matrix contains the following groups and balances:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_z50avLfEbeka" style="display: none">SCHEDULE OF THREE-LEVEL MATRIX</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zvbGfyvkvpp6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</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_20241231_zOX9IAxmVQVe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__custom--GovernmentInstitutionsMember_zn4hRAkOELH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Government institutions</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0896">-</span></td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">663</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__custom--InstitutionsCustomersMember_zPDW1aqxT54i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Industrial customers</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,658</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,361</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__custom--SupermarketChainsMember_zDhumVeTdpIk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Supermarket Chains</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,376</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0903">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__ifrs-full--TradeReceivablesMember_zdMDSGSaR3c5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Long term trade receivables</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"><b>1,221</b></td><td style="padding-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 style="-sec-ix-hidden: xdx2ixbrl0906">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--FinancialAssets_iI_pn3n3_zgTi383kWYJ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,255</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">2,024</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zknCUCZPjGI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 17000 15000 <p id="xdx_894_ecustom--DisclosureOfFinancialAssetThatAreEitherPastDueOrImpairedExplanatory_z8IwnR31sztc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Aging Schedule based on due date</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zO43UJaEnFZ2" style="display: none">AGING SCHEDULE BASED ON DUE DATE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <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_20251231_zcwrxR6x7uD8" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">December 31, 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" id="xdx_491_20241231_zB7tviP8Cnxh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">December 31, 2024</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">Aging schedule</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">December 31, 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">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zQL4OEKjwcKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Within payment terms</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right">4,255</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">2,024</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--FinancialAssets_iI_pn3n3_zK82j1ka4oL7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,255</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">2,024</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4255000 2024000 4255000 2024000 <p id="xdx_896_eifrs-full--DisclosureOfProvisionMatrixExplanatory_zT2ohF27g2d9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on its past experience and historical data along with a consideration of future projections of factors, such as the economic environment, the Company has established a three-level matrix. The three-level matrix contains the following groups and balances:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_z50avLfEbeka" style="display: none">SCHEDULE OF THREE-LEVEL MATRIX</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zvbGfyvkvpp6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</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_20241231_zOX9IAxmVQVe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__custom--GovernmentInstitutionsMember_zn4hRAkOELH5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Government institutions</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0896">-</span></td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">663</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__custom--InstitutionsCustomersMember_zPDW1aqxT54i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Industrial customers</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,658</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,361</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__custom--SupermarketChainsMember_zDhumVeTdpIk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Supermarket Chains</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,376</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0903">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--FinancialAssets_iI_pn3n3_hifrs-full--TypesOfCustomersAxis__ifrs-full--TradeReceivablesMember_zdMDSGSaR3c5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Long term trade receivables</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"><b>1,221</b></td><td style="padding-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 style="-sec-ix-hidden: xdx2ixbrl0906">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--FinancialAssets_iI_pn3n3_zgTi383kWYJ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,255</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">2,024</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 663000 1658000 1361000 1376000 1221000 4255000 2024000 <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_z927K9MoPngk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>E. <span id="xdx_864_zYaZ2OHWW7ph">Operating Segment</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An operating segment is a component of the Company that meets the following three criteria:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Is engaged in business activities from which it may earn revenues and incur expenses;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Whose operating results are regularly reviewed by the Company’s chief operating decision maker to make decisions about allocated resources to the segment and assess its performance; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For which separate financial information is available.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Segment revenue and segment costs include items that are attributable to the relevant segments and items that can be allocated to segments. Items that cannot be allocated to segments include the Company’s financial income and expenses and income tax. The Company has three operating segments; Precision Metal Parts, Advanced Engineering and Smart Carts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_ecustom--DescriptionOfAccountingPolicyForSharebasedCompensationExplanatory_z2w8IO8LHEB3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>F. <span id="xdx_868_zXzLXgYqzvab">Share-based compensation</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where equity settled share options are awarded to employees and service providers, the fair value of the options calculated at the grant date is based on the market share price and is charged to the statement of comprehensive income over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognized over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. As long as all other vesting conditions are satisfied, a charge is made irrespective of whether the market vesting conditions are satisfied. The cumulative expense charged is not adjusted for failure to achieve a market vesting condition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Share based payment transactions</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s employees and other service providers are entitled to remuneration in the form of equity-settled share-based payment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of equity-settled transactions is recognized in profit or loss together with a corresponding increase in equity during the period which the performance and/or service conditions are to be satisfied ending on the date on which the relevant employees become entitled to the award (“the vesting period”). The cumulative expense recognized for equity-settled transactions at the end of each reporting date includes the Group’s best estimate of the number of equity instruments that will ultimately vest.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at the grant date. The fair value of option granted is determined using the Black and Scholes model, which was aimed to model the value of the Company’s assets over time. The simulation approach was designed to take into account the terms and conditions of the share options, as well as the capital structure of the Company and the volatility of its assets, on the date of grant based on certain assumptions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_z1g2lKoSdxBc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>G. <span id="xdx_86C_zUW0TrVkdIjl">Deferred taxes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred taxes are recognized in respect of temporary differences between the carrying amounts of assets and liabilities in the financial statements and the amounts attributable for tax purposes. Significant judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the estimated timing and level of future taxable profits together with future tax planning strategies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred taxes are measured at the tax rates that are expected to apply in the period when the temporary differences are reversed based on tax laws that have been enacted or substantively enacted at the end of the reporting period. Deferred taxes are recognized in Profit or loss, except when they relate to items recognized in other comprehensive income or directly in equity. Deferred tax assets are reviewed at the end of each reporting period and reduced to the extent that it is not probable that they will be utilized. In addition, temporary differences (such as carry forward losses) for which deferred tax assets have not been recognized or reassessed are recognized to the extent that their recoverability is probable. Any resulting reduction or reversal is recognized as “income tax” within the statement of comprehensive income. All deferred tax assets and liabilities are presented in the statement of financial position as non-current items, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred taxes are offset in the statement of financial position if there is a legally enforceable right to offset a current tax asset against a current tax liability and the deferred taxes relate to the same taxpayer and the same taxation authority.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The current tax liability is measured using the tax rates and tax laws that have been enacted or substantively enacted by the reporting date as well as adjustments required in connection with the tax liability in respect of previous years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets in respect to carryforward losses have not been recognized in respect of these items because it is not probable that future taxable profit will be available against which the group can utilize the benefits therefrom.</span></p> <p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyDefineBenefitSchemesExplanatory_zaWTM4iyQjC" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>H. <span id="xdx_865_ziAMRMnlwJIe">Defined benefit schemes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company contributes towards the state pension in accordance with local legislation where required. The only obligation of the Company is to make the required contributions. Costs related to such contributions are expensed in the period in which they are incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has several employee benefits plans as to its employees:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term employee benefits: Short-term employee benefits include salaries, paid annual leave, paid sick leave, recreation and social security contributions and are recognized as expenses as the services are rendered. A liability in respect of a cash bonus or a profit-sharing plan is recognized when the Company has a legal or constructive obligation to make such payment as a result of past service rendered by an employee and a reliable estimate of the amount can be made.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Post-employment benefits: The plans are normally financed by contributions to insurance companies and classified as defined contribution plans or as defined benefit plans.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This liability is calculated based on actuary measurement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contributions to the defined contribution plan in respect of severance or retirement pay are recognized as an expense simultaneously with receiving the employee’s services and no additional provision is required in the financial statements except for the unpaid contribution. The Company also operates for some employees an immaterial defined benefit plan in respect of severance pay pursuant to the Severance Pay Law. The Company presents the accrued severance pay liability net from severance pay fund.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -7.05pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_z6GJ0452Gdr4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>I. <span id="xdx_86A_zYImvPXjH2Ta">Property, equipment and right of use assets</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_zCsnpen4l1uh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation and amortization are computed by the straight-line method, based on the estimated useful lives of the assets, as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zeWaZcsglr57" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES OF ASSETS</span></p> <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="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Estimated useful lives</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">Computers and electronic equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 18%; text-align: center"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zErD081pKJH3">3</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Machines and manufacturing equipment</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--MachinesAndManufacturingEquipmentMember_zbkLEyarTj54">10</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Furniture and equipment</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zh365UC8zhHk">7</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Vehicles</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_901_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z4XTYw6vMON5">6.67</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">ERP system</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ERPSystemMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z0xan9DQ4HL4" title="Estimated useful lives">3</span>-<span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ERPSystemMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zaGalAFZWHLi" title="Estimated useful lives">6</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Right of use assets and leasehold improvement</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zAUdqEa1bRmg" title="Estimated useful lives, description">over the lease periods</span></span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A2_zqhjiVnRrc3b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> </p> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_zCsnpen4l1uh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation and amortization are computed by the straight-line method, based on the estimated useful lives of the assets, as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zeWaZcsglr57" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES OF ASSETS</span></p> <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="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Estimated useful lives</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">Computers and electronic equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 18%; text-align: center"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zErD081pKJH3">3</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Machines and manufacturing equipment</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--MachinesAndManufacturingEquipmentMember_zbkLEyarTj54">10</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Furniture and equipment</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zh365UC8zhHk">7</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Vehicles</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_901_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z4XTYw6vMON5">6.67</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">ERP system</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ERPSystemMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z0xan9DQ4HL4" title="Estimated useful lives">3</span>-<span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ERPSystemMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zaGalAFZWHLi" title="Estimated useful lives">6</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Right of use assets and leasehold improvement</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zAUdqEa1bRmg" title="Estimated useful lives, description">over the lease periods</span></span></td><td style="text-align: left"> </td></tr> </table> P3Y P10Y P7Y P6Y8M1D P3Y P6Y over the lease periods <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zbQdnjrjEnw1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>J. <span id="xdx_862_zEosEO8dWaRh">Revenue recognition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue is recognized based on the five-step model outlined in IFRS 15, Revenue from Contracts with Customers. IFRS 15 sets out a single revenue recognition model, according to which the entity shall recognize revenue in accordance with the said core principle by implementing a five-step model framework:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identify the contracts with a customer.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identify the performance obligations in the contract.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Determine the transaction price.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Allocate the transaction price to the performance obligations in the contract.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recognize revenue when the entity satisfies a performance obligation.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues generated from Isramat are to Israeli customers (amounted to $4,693 in 2025) and are recognized upon delivery, which is the point in time when the control of the goods is transferred to them.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from sale of smart carts is recognized from sale of goods in profit or loss at the point in time when the control of the goods is transferred to the customer, generally upon delivery of the smart carts to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Allocation of the Transaction Price to Performance Obligations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company allocates the transaction price to each performance obligation in the contract based on its relative Standalone Selling Price (SSP). The Company determines the SSP for each performance obligation as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equipment (Products): The SSP for equipment is determined based on Observable Prices from standalone sales of the same or similar products to similar customers in representative circumstances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Services: For services where a standalone selling price is not directly observable, the Company estimates the SSP using the Expected Cost Plus a Margin approach. Under this method, the Company forecasts the costs expected to be incurred in satisfying the service (including direct labor and relevant overheads) and adds an appropriate margin. This margin reflects the return the Company expects to receive based on market conditions, industry benchmarks, and historical profit margins for similar service arrangements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In contracts involving multiple performance obligations, the total transaction price is allocated to the equipment and services based on the relative proportion of these estimated standalone selling prices.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When consideration is received over a period exceeding 12 months, the Company adjusts the transaction price to reflect the time value of money. Revenue is recognized at the discounted present value, and the unwinding of the discount is recognized as interest income over the payment period. For the year ended December 31, 2025 and 2024, difference between the gross amount and the discounted presented value amounted to $<span id="xdx_90A_ecustom--AdjustmentsForEffectsOfTimeValueOfMoneyRevenueFromContractsWithCustomers_pn3n3_c20250101__20251231_zYkAzK6R2rF7" title="Gross amount and discounted presented value">128</span> and <span id="xdx_90B_ecustom--AdjustmentsForEffectsOfTimeValueOfMoneyRevenueFromContractsWithCustomers_pn3n3_dxL_c20240101__20241231_zAcbFxRc42zl" title="Gross amount and discounted presented value::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0937">nil</span></span>, respectively.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from services maintenance of smart carts is recognized - over the period of the provision of such services, following the delivery of the smart cart. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In cases where the Company enters into a buy-back agreement in which older models are repurchased from the customer, the amounts paid for the older models are recorded in inventory at the lower of the amount paid and the fair value of the older model. Any difference is netted off against Revenues and accounted as consideration paid to customers, for the years ended December 31, 2025 and 2024 the company recognized discounts in amount of $<span id="xdx_90F_ecustom--IncreaseDecreaseInRevenueFromContractsWithCustomers_pn3n3_c20250101__20251231_zAHtqa3BFQR1" title="Increase decrease in revenue recognized">564</span> and <span id="xdx_905_ecustom--IncreaseDecreaseInRevenueFromContractsWithCustomers_pn3n3_dn_c20240101__20241231_zZcNVS68NU1b" title="Increase decrease in revenue recognized">none</span>, respectively. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company sells smart carts to customers under arrangements that may include bill-and-hold terms, whereby legal title and control of the goods transfer to the customer upon execution of the sales agreement, while the Company retains physical possession at the customer’s request pending delivery at a future date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue is recognized under such arrangements in accordance with IFRS 15), when all of the following criteria are met:</span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The reason for the bill-and-hold arrangement is substantive (e.g., the customer has requested the arrangement due to ongoing site preparation for installation);</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The goods are separately identified as belonging to the customer;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the goods are currently ready for physical transfer to the customer; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company cannot use the goods or direct them to another customer.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, the Company assesses whether the general indicators of transfer of control are satisfied, including: a present right to payment, transfer of legal title, transfer of significant risks and rewards of ownership, and customer acceptance. Physical possession is retained by the Company as custodian on the customer’s behalf and does not preclude the transfer of control in a bill-and-hold arrangement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended December 31, 2025 and 2024, the Company recognized revenue of $<span id="xdx_908_eifrs-full--RevenueFromContractsWithCustomers_pn3n3_c20250101__20251231_znKPCAQa7x8d" title="Recognized revenue">2,200</span> thousand and <span id="xdx_90B_eifrs-full--RevenueFromContractsWithCustomers_pn3n3_dxL_c20240101__20241231_zsJNcg7VcXKd" title="Recognized revenue::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0945">nil</span></span>, respectively, under bill-and-hold arrangements.</span></p></td></tr> </table> 128000 564000 0 2200000 <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zW7ZCciYuzl3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>K. <span id="xdx_86D_zMEAZV2jY4Y3">Research and development expenses</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Research expenses are recognized in profit or loss when incurred. An intangible asset arising from a development project or from the development phase of an internal project is recognized if the Company can demonstrate all of the following: the technical feasibility of completing the intangible asset so that it will be available for use or sale; the Company’s intention to complete the intangible asset and use or sell it; the Company’s ability to use or sell the intangible asset; how the intangible asset will generate future economic benefits; the availability of adequate technical, financial and other resources to complete the intangible asset; and the Company’s ability to measure reliably the expenditure attributable to the intangible asset during its development. Development costs in respect of the Company’s model 3.0 Cart meet the aforementioned criteria and therefore development costs in respect thereof in the amounts if $<span id="xdx_905_ecustom--IntangibleAssetsDevelopmentCosts_pn3n3_c20250101__20251231_zCHoBMbHPFI2" title="Intangible assets development costs">637</span> have been capitalized to Intangible Assets (see note 9).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 637000 <p id="xdx_84B_ecustom--DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements_z3v8QohiiqYk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>L. <span id="xdx_862_zypuQCiOWKI4">New standards, interpretations and amendments adopted from 1 January 2025</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following new amendments are effective for the period beginning 1 January 2025: The Company and its subsidiaries did not have to change their accounting policies or make retrospective adjustments as a result of adopting these amended standards:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Lack of exchangeability (Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates)</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On 15 August 2023, the IASB issued Lack of Exchangeability which amended IAS 21 The Effects of Changes in Foreign Exchange Rates (the “Amendments”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These Amendments are applicable for annual reporting periods beginning on or after January 1, 2025. The Amendments introduce requirements to assess when a currency is exchangeable into another currency and when it is not. The Amendments require an entity to estimate the spot exchange rate when it concludes that a currency is not exchangeable into another currency. The Amendments also introduce additional disclosure requirements when an entity estimates a spot exchange rate because a currency is not exchangeable into another currency.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAS 21, prior to the Amendments, did not include explicit requirements for the determination of the exchange rate when a currency is not exchangeable into another currency, which led to diversity in practice.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When applying the Amendments, an entity is not permitted to restate comparative information</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These Amendments have had no material effect on the interim condensed consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><b>M. New standards, interpretations and amendments not yet effective</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There are a number of standards, amendments to standards, and interpretations which have been issued by the IASB that are effective in future accounting periods that the Company has decided not to adopt early.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following standards and amendments are effective for the annual reporting period beginning 1 January 2027:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">IFRS 18 Presentation and Disclosure in Financial Statements</td> </tr> <tr style="vertical-align: top; text-align: justify"> <td style="text-align: left">-</td><td style="text-align: justify">IFRS 19 Subsidiaries without Public Accountability: Disclosures.</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is currently assessing the effect of these new accounting standards and amendments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">IFRS 18 Presentation and Disclosure in Financial Statements, which was issued by the IASB in April 2024 supersedes IAS 1 and will result in major consequential amendments to IFRS Accounting Standards including IAS 8 Basis of Preparation of Financial Statements (renamed from Accounting Policies, Changes in Accounting Estimates and Errors). Even though IFRS 18 will not have any effect on the recognition and measurement of items in the consolidated financial statements, it is expected to have a significant effect on the presentation and disclosure of certain items. These changes include categorization and sub-totals in the statement of profit or loss, aggregation/disaggregation and labelling of information, and disclosure of management-defined performance measures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="margin: 0">The Group does not expect to be eligible to apply IFRS 19.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_ecustom--DescriptionOfOtherAccountingPoliciesGoingConcern_z6e9XdvM8n9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>N. <span id="xdx_868_zddKZx6OFiJ4">Going Concern</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In order to assess whether it is appropriate for the company to continue as a going concern, management is required to apply judgment and make estimates with respect to future cash flow projections. In arriving at this judgment, there were several assumptions and estimates involved in calculating these future cash flow projections. This includes making estimates regarding the timing and amounts of future revenues and expenditures and the ability and timing of raising additional financing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_zwMv8n2NnZ3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>O. <span id="xdx_86E_z1UI8tCkGeq9">Functional Currency</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company and its subsidiaries are required to determine their functional currencies based on the primary economic environment in which each entity operates. In order to do that, management has to analyze several factors, including which currency mainly influences the cost of undertaking the business activities, in which currency the entity has received financing, and in which currency it keeps its receipts from operating activities. Management uses its judgment to determine which factors are most important when the above indicators are mixed and the functional currency is not obvious.</span></p> <p id="xdx_802_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_zx6zrk6esXGi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 4 - <span id="xdx_821_zsytWYZ4thYe">CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The areas requiring the use of estimates and critical judgments that may potentially have a significant impact on the Company’s earnings and financial position are:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Impairment of intangible assets</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An impairment test on capitalized development costs is undertaken whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. The Company evaluates the carrying value of its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability Test includes recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. Where the carrying value of an asset exceeds its recoverable amount (i.e., the higher value in use and fair value less costs to sell), the asset is written down accordingly.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Determination of fair value - Warrants liabilities - derivatives and share-based payment transactions</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company uses the Black-Scholes option-pricing model to estimate fair value. The key assumptions used in the model are the expected future volatility in the price of the Company’s shares and the expected life of the instrument.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_804_eifrs-full--DisclosureOfFairValueMeasurementOfAssetsExplanatory_zStc0p8PVes7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 5 – <span id="xdx_822_zCfCA9n2TXc6">FINANCIAL ASSETS AT FAIR VALUE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_ecustom--DisclosureOfFinancialAssetsAtFairValueThroughProfitOrLossExplanatory_zx8QX9n26oE5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The reconciliation of the opening and closing fair value balance of financial instruments is provided below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zmFZ42JaWks7" style="display: none">SCHEDULE OF RECONCILIATION OF FAIR VALUE BALANCE OF FINANCIAL INSTRUMENTS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Financial assets at fair value</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--LevelsOfFairValueHierarchyAxis_ifrs-full--Level1OfFairValueHierarchyMember_zSIkHTFKvSk9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD in thousand</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_432_c20240101__20241231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iS_pn3n3_zE8UPKn6eoE7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">January 1, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0963">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--PurchasesFairValueMeasurementAssets_pn3n3_z1ijt3zRTni3" style="vertical-align: bottom; background-color: White"> <td>Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0965">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--SalesFairValueMeasurementAssets_pn3n3_zEK7iZoja1Hk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0967">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets_zm4xmmu6YJv4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Gain (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"><span style="-sec-ix-hidden: xdx2ixbrl0969">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iS_pn3n3_zb7GdEAIatte" 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">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0971">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iS_pn3n3_z0qRmwZzefig" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold">Balance, Beginning</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0973">-</span></td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--PurchasesFairValueMeasurementAssets_pn3n3_zBXf1wnNfFfg" style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Purchases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">55,240</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--SalesFairValueMeasurementAssets_pn3n3_zjo678RXHse9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0977">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets_zN5dpcilkoq4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Gain (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"><p style="margin: 0">402</p></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iE_pn3n3_zBqAQB6EAI87" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">55,642</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iE_pn3n3_zbHwrwgOSDs2" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold; padding-bottom: 1pt">Balance, Ending</td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left">$</td><td style="border-bottom: Black 1pt solid; display: none; text-align: right">55,642</td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zvda4DKeiCf2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">General objectives, policies and processes</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s investment strategy regarding its financial assets is the preservation of capital; the Company does not invest for trading or speculative purposes. The Company holds level 1 short-term investments (mutual funds and bonds) with yields ranging between <span id="xdx_90D_eifrs-full--YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems_iI_pid_dp_c20251231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zcnVEYVSwG92" title="Investments with yields percentage">3.70</span>% to <span id="xdx_908_eifrs-full--YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems_iI_pid_dp_c20251231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zCny01VuBkTf" title="Investments with yields percentage">4.35</span>%.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Other market price risk</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is exposed to price risks of shares, certificate of participation in mutual funds and bonds, which are classified as financial assets carried at fair value through profit or loss. The effect of a <span id="xdx_906_ecustom--IncreaseDecreseInValueOfPortfolioSecuritiesPercentage_pid_dp_c20250101__20251231_zM0FMX1O4ju1" title="Increase decrese in value of portfolio securities percentage">1</span>% increase in the value of the portfolio securities investment held at the reporting date would, if all other variables held constant, have resulted in an increase in the fair value through profit or loss and net assets of $<span id="xdx_909_eifrs-full--AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_pn3n3_c20250101__20251231_zCqbcW6RgVU7" title="Increase in fair value through profit or loss and net assets">560</span>. A <span id="xdx_906_ecustom--IncreaseDecreseInValueOfPortfolioSecuritiesPercentage_pid_dp_c20250101__20251231_zLK32VN1br7h" title="Increase decrese in value of portfolio securities percentage">1</span>% decrease in their value would, on the same basis, have decreased the fair value through other profit or loss reserve and net assets by the same amount.</span></p> <p id="xdx_89B_ecustom--DisclosureOfFinancialAssetsAtFairValueThroughProfitOrLossExplanatory_zx8QX9n26oE5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The reconciliation of the opening and closing fair value balance of financial instruments is provided below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zmFZ42JaWks7" style="display: none">SCHEDULE OF RECONCILIATION OF FAIR VALUE BALANCE OF FINANCIAL INSTRUMENTS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Financial assets at fair value</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--LevelsOfFairValueHierarchyAxis_ifrs-full--Level1OfFairValueHierarchyMember_zSIkHTFKvSk9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD in thousand</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_432_c20240101__20241231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iS_pn3n3_zE8UPKn6eoE7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">January 1, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0963">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--PurchasesFairValueMeasurementAssets_pn3n3_z1ijt3zRTni3" style="vertical-align: bottom; background-color: White"> <td>Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0965">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--SalesFairValueMeasurementAssets_pn3n3_zEK7iZoja1Hk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0967">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets_zm4xmmu6YJv4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Gain (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"><span style="-sec-ix-hidden: xdx2ixbrl0969">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iS_pn3n3_zb7GdEAIatte" 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">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0971">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iS_pn3n3_z0qRmwZzefig" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold">Balance, Beginning</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0973">-</span></td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--PurchasesFairValueMeasurementAssets_pn3n3_zBXf1wnNfFfg" style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Purchases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">55,240</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--SalesFairValueMeasurementAssets_pn3n3_zjo678RXHse9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0977">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets_zN5dpcilkoq4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Gain (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"><p style="margin: 0">402</p></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iE_pn3n3_zBqAQB6EAI87" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">55,642</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue_iE_pn3n3_zbHwrwgOSDs2" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold; padding-bottom: 1pt">Balance, Ending</td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left">$</td><td style="border-bottom: Black 1pt solid; display: none; text-align: right">55,642</td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td></tr> </table> 55240000 402000 55642000 55642000 0.0370 0.0435 0.01 560000 0.01 <p id="xdx_80A_eifrs-full--DisclosureOfInventoriesExplanatory_z5Zmt4SZjPRe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 6 </b>- <b><span id="xdx_821_zCXQr35jBxzj">INVENTORIES</span>:</b></span></p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutInventoriesExplanatory_zy56DLziftRl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zMC1vIhLmRil" style="display: none">SCHEDULE OF INVENTORIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20251231_zjaasRxQjqN6" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20241231_zx7dAgBGUIb9" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</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_407_eifrs-full--CurrentRawMaterialsAndCurrentProductionSupplies_iI_pn3n3_maIzWFC_z5k6KjQOe3Ak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Raw materials</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">117</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">454</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SmartCartParts_iI_pn3n3_maIzWFC_zOHBITvZ07I4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Smart cart parts</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,528</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CurrentInventoriesInTransit_iI_pn3n3_maIzWFC_zfuontgMUiN7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Inventory in transit</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">636</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1006">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--FinishedGoods_iI_pn3n3_maIzWFC_zCqK49EuNxG7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Finished goods</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">610</td><td style="padding-bottom: 1pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl1009">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Inventories_iTI_pn3n3_mtIzWFC_zlEfNvgRUg04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,891</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">796</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z2YKQslUyrl4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutInventoriesExplanatory_zy56DLziftRl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zMC1vIhLmRil" style="display: none">SCHEDULE OF INVENTORIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20251231_zjaasRxQjqN6" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20241231_zx7dAgBGUIb9" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</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_407_eifrs-full--CurrentRawMaterialsAndCurrentProductionSupplies_iI_pn3n3_maIzWFC_z5k6KjQOe3Ak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Raw materials</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">117</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">454</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SmartCartParts_iI_pn3n3_maIzWFC_zOHBITvZ07I4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Smart cart parts</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,528</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CurrentInventoriesInTransit_iI_pn3n3_maIzWFC_zfuontgMUiN7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Inventory in transit</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">636</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1006">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--FinishedGoods_iI_pn3n3_maIzWFC_zCqK49EuNxG7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Finished goods</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">610</td><td style="padding-bottom: 1pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl1009">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Inventories_iTI_pn3n3_mtIzWFC_zlEfNvgRUg04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,891</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">796</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 117000 454000 2528000 342000 636000 610000 3891000 796000 <p id="xdx_806_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zSovqIjeRTDc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 7 </b>– <b><span id="xdx_822_z1PDy3qnu1zl">SHORT TERM AND LONG TERM <b>TRADE RCEIVABLES, NET</b></span>:</b></span></p> <p id="xdx_89F_ecustom--DisclosureOfTradeReceivablesExplanatory_zQZ1AGTGtmak" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zBQjBF8IFie4" style="display: none">SCHEDULE OF SHORT TERM AND LONG TERM TRADE RCEIVABLES, NET</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20251231_zssDIzyau6s7" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20241231_zsc5R3m7CG2k" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</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></tr> <tr id="xdx_402_ecustom--TradeReceivablesFromCustomers_iI_pn3n3_maCTRzOfJ_zLJ8uD52H5oj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Customers</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">4,272</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,039</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TradeReceivablesExpectedCreditLosses_iNI_pn3n3_di_msCTRzOfJ_zYYsfYylIea1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Expected credit losses</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(17</td><td style="padding-bottom: 1pt; font-weight: bold; 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">(15</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iTI_pn3n3_mtCTRzOfJ_z3dk227IWRlb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Trade receivables, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,255</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,024</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_z7XMZrLRWeX3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, the Company did not have any overdue balances and has experienced immaterial credit losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfTradeReceivablesExplanatory_zQZ1AGTGtmak" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zBQjBF8IFie4" style="display: none">SCHEDULE OF SHORT TERM AND LONG TERM TRADE RCEIVABLES, NET</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20251231_zssDIzyau6s7" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20241231_zsc5R3m7CG2k" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</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></tr> <tr id="xdx_402_ecustom--TradeReceivablesFromCustomers_iI_pn3n3_maCTRzOfJ_zLJ8uD52H5oj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Customers</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">4,272</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,039</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TradeReceivablesExpectedCreditLosses_iNI_pn3n3_di_msCTRzOfJ_zYYsfYylIea1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Expected credit losses</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(17</td><td style="padding-bottom: 1pt; font-weight: bold; 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">(15</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iTI_pn3n3_mtCTRzOfJ_z3dk227IWRlb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Trade receivables, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,255</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,024</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4272000 2039000 17000 15000 4255000 2024000 <p id="xdx_80A_eifrs-full--DisclosureOfOtherCurrentAssetsExplanatory_z37O5bBaG60b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 8 </b>– <b><span id="xdx_825_zJiwmLWHaHo8">PREPAYMENTS AND OTHER ACCOUNTS RECEIVABLE</span>:</b></span></p> <p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutPrepaymentsAndOtherCurrentAssetsExplanatory_zx9mlU4OYyff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_ztAffQWfc8bd" style="display: none">SCHEDULE OF PREPAYMENTS AND OTHER ACCOUNTS RECEIVABLE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"></td> <td colspan="2" id="xdx_49D_20251231_zRKuDJjA8KE6" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20241231_ze6Ooz16RFAi" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</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></tr> <tr id="xdx_40D_eifrs-full--CurrentAdvancesToSuppliers_iI_pn3n3_maTAOCRz9AQ_zWKaPZjeNvYb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Advances to suppliers</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">2,412</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1032">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentPrepaidExpenses_iI_pn3n3_maTAOCRz9AQ_zjvg1nKfNwC9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">120</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">223</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CurrentGovernmentInstitutions_iI_pn3n3_maTAOCRz9AQ_zrr1QBHAi9N1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Government institutions</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">166</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">241</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherCurrentReceivables_iI_pn3n3_maTAOCRz9AQ_zZqv9CS8Rx7b" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">239</td><td style="padding-bottom: 1pt; font-weight: bold; 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">117</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentReceivables_iTI_pn3n3_mtTAOCRz9AQ_zKuN1T6XN5jb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total other accounts receivable</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,937</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_z594vvQ5dGJb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutPrepaymentsAndOtherCurrentAssetsExplanatory_zx9mlU4OYyff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_ztAffQWfc8bd" style="display: none">SCHEDULE OF PREPAYMENTS AND OTHER ACCOUNTS RECEIVABLE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"></td> <td colspan="2" id="xdx_49D_20251231_zRKuDJjA8KE6" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20241231_ze6Ooz16RFAi" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</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></tr> <tr id="xdx_40D_eifrs-full--CurrentAdvancesToSuppliers_iI_pn3n3_maTAOCRz9AQ_zWKaPZjeNvYb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Advances to suppliers</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">2,412</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1032">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentPrepaidExpenses_iI_pn3n3_maTAOCRz9AQ_zjvg1nKfNwC9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">120</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">223</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CurrentGovernmentInstitutions_iI_pn3n3_maTAOCRz9AQ_zrr1QBHAi9N1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Government institutions</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">166</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">241</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherCurrentReceivables_iI_pn3n3_maTAOCRz9AQ_zZqv9CS8Rx7b" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">239</td><td style="padding-bottom: 1pt; font-weight: bold; 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">117</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentReceivables_iTI_pn3n3_mtTAOCRz9AQ_zKuN1T6XN5jb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total other accounts receivable</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,937</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2412000 120000 223000 166000 241000 239000 117000 2937000 581000 <p id="xdx_80E_eifrs-full--DisclosureOfIntangibleAssetsExplanatory_zTWTAD6on825" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 9 </b>– <b><span id="xdx_828_zLiAuPedWthk">INTANGIBLE ASSETS</span>:</b></span></p> <p id="xdx_898_ecustom--DisclosureOfIntangibleAssetsPatentExplanatory_zYTgjrpkXR8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zPWv0g2LQksh" style="display: none">SCHEDULE OF INTANGIBLE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; font-weight: bold">Balance, January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20240101__20241231_zyv4I3H1GzGd" style="width: 18%; text-align: right" title="Intangible assets - patent, net, Beginning balance">1,850</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_c20240101__20241231_zhGtn7e9to5j" style="text-align: right" title="Depreciation">(123</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">write off of patent (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_pn3n3_c20240101__20241231_fKGEp_zFtB8DlNHhk6" style="border-bottom: Black 1pt solid; text-align: right" title="write off of patent">(1,727</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capitalization of model 3.0 smart carts (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_pn3n3_c20240101__20241231_fKGIp_zchxfQqALURb" style="text-align: right" title="Capitalization of model 3.0 smart carts"><span style="-sec-ix-hidden: xdx2ixbrl1056">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance, December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20250101__20251231_zqq0VWPT5Hbh" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets - patent, net, Beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1058">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capitalization of model 3.0 smart carts (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_pn3n3_c20250101__20251231_fKGIp_zmaYqXWP9Soe" style="text-align: right" title="Capitalization of model 3.0 smart carts">637</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance, December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_pn3n3_c20250101__20251231_zOFls0Z6UmOj" style="text-align: right" title="Intangible assets - patent, net, Ending balance">637</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in"><span id="xdx_F0D_zwrHYzgG0wse" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="text-align: justify"><span id="xdx_F11_zjYT923GUnO" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In February 2024, the Company decided to cease the development of its patent and recognized a loss as a result of impairment to its patent in the amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTIFBBVEVOVCwgTkVUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_c20240101__20241231_zSlUoRjyLIY7" title="Loss on impairment">1,727</span> in the consolidated statement of comprehensive loss for the year ended December 31, 2024.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"><span id="xdx_F09_z1R8EokNFNxk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="text-align: justify"><span id="xdx_F1A_z4jqk0Mtndjl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year, the Company identified development costs in the amount $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTIFBBVEVOVCwgTkVUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_ecustom--IntangibleAssetsDevelopmentCosts_pn3n3_c20250101__20251231_zMIYuA9trpj" title="Intangible assets development costs">637</span> in respect of the model 3.0 smart cart.</span></td></tr> </table> <p id="xdx_8A2_zGSUMoYnR5Hc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--DisclosureOfIntangibleAssetsPatentExplanatory_zYTgjrpkXR8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zPWv0g2LQksh" style="display: none">SCHEDULE OF INTANGIBLE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; font-weight: bold">Balance, January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20240101__20241231_zyv4I3H1GzGd" style="width: 18%; text-align: right" title="Intangible assets - patent, net, Beginning balance">1,850</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_c20240101__20241231_zhGtn7e9to5j" style="text-align: right" title="Depreciation">(123</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">write off of patent (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_pn3n3_c20240101__20241231_fKGEp_zFtB8DlNHhk6" style="border-bottom: Black 1pt solid; text-align: right" title="write off of patent">(1,727</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capitalization of model 3.0 smart carts (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_pn3n3_c20240101__20241231_fKGIp_zchxfQqALURb" style="text-align: right" title="Capitalization of model 3.0 smart carts"><span style="-sec-ix-hidden: xdx2ixbrl1056">-</span></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, December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20250101__20251231_zqq0VWPT5Hbh" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets - patent, net, Beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1058">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capitalization of model 3.0 smart carts (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_pn3n3_c20250101__20251231_fKGIp_zmaYqXWP9Soe" style="text-align: right" title="Capitalization of model 3.0 smart carts">637</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance, December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_pn3n3_c20250101__20251231_zOFls0Z6UmOj" style="text-align: right" title="Intangible assets - patent, net, Ending balance">637</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in"><span id="xdx_F0D_zwrHYzgG0wse" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="text-align: justify"><span id="xdx_F11_zjYT923GUnO" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In February 2024, the Company decided to cease the development of its patent and recognized a loss as a result of impairment to its patent in the amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTIFBBVEVOVCwgTkVUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_pn3n3_di_c20240101__20241231_zSlUoRjyLIY7" title="Loss on impairment">1,727</span> in the consolidated statement of comprehensive loss for the year ended December 31, 2024.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"><span id="xdx_F09_z1R8EokNFNxk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="text-align: justify"><span id="xdx_F1A_z4jqk0Mtndjl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year, the Company identified development costs in the amount $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTIFBBVEVOVCwgTkVUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_ecustom--IntangibleAssetsDevelopmentCosts_pn3n3_c20250101__20251231_zMIYuA9trpj" title="Intangible assets development costs">637</span> in respect of the model 3.0 smart cart.</span></td></tr> </table> 1850000 123000 -1727000 637000 637000 -1727000 637000 <p id="xdx_807_eifrs-full--DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory_z85yV9qviaW3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 10 </b>– <b><span id="xdx_826_zsTsePPns49f">LONG TERM FINANCIAL ASSETS AT FAIR VALUE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 30, 2023, the Company entered into a Share Purchase Agreement (the “Agreement”) with Shelfie-Tech Ltd. (“Shelfie”) an Israeli company organized under the laws of the State of Israel, developing an innovative patented technology, a robotic retail shelf monitoring system using advanced machine learning and image processing algorithms to automatically optimize inventory management. At the closing and upon the terms and conditions set forth in the Agreement, the Company invested $<span id="xdx_90E_eifrs-full--OtherCurrentFinancialAssets_iI_pn3n3_uUSD_c20230930__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_z4xkp7cS7eIb">158</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in cash, in exchange for <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20230930__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_zLDy17I9BJCc">237,897</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary shares, NIS <span id="xdx_903_eifrs-full--ParValuePerShare_iI_pid_uILSPShares_c20230930__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_zgJWzOkVUol5">0.001</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">par value of Shelfie (the “Shelfie Shares”) based on a price per share of $<span id="xdx_90C_eifrs-full--ParValuePerShare_iI_pid_c20230930__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_zmAUVXRS26Ia">0.66</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, during the year 2024, the Company invested $<span id="xdx_902_eifrs-full--OtherCurrentFinancialAssets_iI_pn3n3_uUSD_c20241231__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_z4VLWjjG0bBc">42</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in cash, in exchange for <span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_c20241231__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_zVuKz7ChIgDj">65,548</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary shares, NIS <span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_uILSPShares_c20241231__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_zF6Czm5i6Osg">0.001</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">par value of Shelfie based on a price per share of $<span id="xdx_901_eifrs-full--ParValuePerShare_iI_pid_c20241231__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_zHuAeyY2zBKj">0.65</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, resulting in the Company holding <span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20241231__20241231__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_z5lTVdoRhcC1">1.3</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% of the issued and outstanding shares of Shelfie. As of December 31, 2025, fair value of the Shelfie Shares is $<span id="xdx_90D_ecustom--FinancialAssetsAtFairValueThroughProfitLoss_iI_pn3n3_c20251231__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_zJHWPPH2KULb">333</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and the Company has recorded a financial gain in the amount of $<span id="xdx_90A_eifrs-full--GainsOnDisposalsOfInvestmentProperties_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--ShelfieTechLtdMember_zTX68gykkgc2">133</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">for the year ended December 31, 2025.</span></p> 158000 237897 0.001 0.66 42000 65548 0.001 0.65 0.013 333000 133000 <p id="xdx_809_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zuZmzbQR104e" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 11 </b>- <b><span id="xdx_821_zVCEmqQOlPzk">PROPERTY, EQUIPMENT AND RIGHT OF USE ASSETS, NET</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zX4xunjbNzZ5" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8BB_zxmWhbgHnkoa">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT NET</span></b></span></b></span></p> <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="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--ComputerEquipmentMember_zkApMKVhRHL5" style="border-bottom: Black 1pt solid; text-align: center">Computers and electronic equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachinesAndManufacturingEquipmentMember_zWi4IVVWhIJj" style="border-bottom: Black 1pt solid; text-align: center">Machines and manufacturing equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--FixturesAndFittingsMember_zWrul2xetPT4" style="border-bottom: Black 1pt solid; text-align: center">Furniture and equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--VehiclesMember_z3Fo0oHZ72E6" style="border-bottom: Black 1pt solid; text-align: center">Vehicles</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ERPSystemMember_z8m7JCNLnrWi" style="border-bottom: Black 1pt solid; text-align: center">ERP system</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zadT1ibw2ao7" style="border-bottom: Black 1pt solid; text-align: center">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--RightofuseAssetsMember_zxbsGX3qzLAe" style="border-bottom: Black 1pt solid; text-align: center">Right of use asset</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B6_zdr7iyU5gtm5" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>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><td> </td> <td style="text-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_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zVoKl3J3Kd9f" style="vertical-align: bottom; background-color: White"> <td style="width: 28%">As of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">466</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,228</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">366</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">889</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">213</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">398</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,430</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">5,990</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zXIZ8tZo6hD4" 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">30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,381</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,833</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pn3n3_di_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zGBL9tqIctZ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discontinued operation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(436</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1106">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(186</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(774</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1109">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(63</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(391</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,850</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zWwBNd39A5V7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Translation adjustments</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">327</td><td style="padding-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">44</td><td style="padding-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">53</td><td style="padding-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">34</td><td style="padding-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">64</td><td style="padding-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">193</td><td style="padding-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">758</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_435_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_z5CxLyNDqytf" style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,613</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,731</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><td> </td> <td style="text-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="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><td> </td> <td style="text-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_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zYiPGocqFrNc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of January 1, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">369</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,032</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,445</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_zX1cNvRUrs1l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">556</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">815</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pn3n3_di_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_zhO24KUnNYmh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Discontinued operation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(357</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1151">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(158</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(473</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1154">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(56</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(348</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,392</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_zS26EeeA1vg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Translation adjustments</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">30</td><td style="padding-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">262</td><td style="padding-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">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 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 style="border-bottom: Black 1pt solid; text-align: right">17</td><td style="padding-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">54</td><td style="padding-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">(95</td><td style="padding-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">307</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zVnNUq1NVP01" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">72</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">87</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">369</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</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">4,175</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><td> </td> <td style="text-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>Net Book Value:</td><td> </td> <td style="text-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><td> </td> <td style="text-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_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_z5iJmwkxrNyd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">As of December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31</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">66</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">165</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,556</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--ComputerEquipmentMember_z4CXFmWa4nC6" style="border-bottom: Black 1pt solid; text-align: center">Computers and electronic equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachinesAndManufacturingEquipmentMember_zmesSTifvWD9" style="border-bottom: Black 1pt solid; text-align: center">Machines and manufacturing equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--FixturesAndFittingsMember_zbD7hsjYVY9j" style="border-bottom: Black 1pt solid; text-align: center">Furniture and equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--VehiclesMember_zFXzB8q6CM32" style="border-bottom: Black 1pt solid; text-align: center">Vehicles</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ERPSystemMember_zHEME0l9Oqgb" style="border-bottom: Black 1pt solid; text-align: center">ERP system</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zqOJ0NkHhAY9" style="border-bottom: Black 1pt solid; text-align: center">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--RightofuseAssetsMember_zxUx6cITCHd" style="border-bottom: Black 1pt solid; text-align: center">Right of use asset</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_zXlworuvv4Uf" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>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><td> </td> <td style="text-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_438_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zTzLgLjKJt57" style="vertical-align: bottom; background-color: White"> <td style="width: 28%">As of January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">462</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,152</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">362</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">868</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">206</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">394</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,144</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">5,588</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zDdrjlnuBUZ6" 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">11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1199">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1200">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">283</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">422</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><td> </td> <td style="text-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--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zwV0EfJvXZZ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Translation adjustments</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 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"><span style="-sec-ix-hidden: xdx2ixbrl1206">-</span></td><td style="padding-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">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 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">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">(20</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43C_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zIei4nxjkqa" style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">889</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">398</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,990</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><td> </td> <td style="text-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="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><td> </td> <td style="text-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_43A_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zvYmt0amKBX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of January 1, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">612</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,727</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_z7PlfSygPrCc" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Property, equipment and right of use assets, net, Balance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">612</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,727</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_z9SiUH2PJ8K6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">726</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_zu0EfmfoRcQa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Translation adjustments</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 style="border-bottom: Black 1pt solid; text-align: right">(22</td><td style="padding-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</td><td style="padding-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</td><td style="padding-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">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">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">(8</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_438_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zYHPH64XhPg7" style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">369</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,032</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,445</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><td> </td> <td style="text-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>Net Book Value:</td><td> </td> <td style="text-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><td> </td> <td style="text-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_439_c20240101__20241231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zwPP04ACYuQ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">As of December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">384</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">398</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,545</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20240101__20241231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_z144EMZmSY8f" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Property, equipment and right of use assets, net, Balance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">478</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 style="text-align: right">384</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">398</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,545</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A4_zVcRRdkcVYM9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zX4xunjbNzZ5" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8BB_zxmWhbgHnkoa">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT NET</span></b></span></b></span></p> <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="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--ComputerEquipmentMember_zkApMKVhRHL5" style="border-bottom: Black 1pt solid; text-align: center">Computers and electronic equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachinesAndManufacturingEquipmentMember_zWi4IVVWhIJj" style="border-bottom: Black 1pt solid; text-align: center">Machines and manufacturing equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--FixturesAndFittingsMember_zWrul2xetPT4" style="border-bottom: Black 1pt solid; text-align: center">Furniture and equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--VehiclesMember_z3Fo0oHZ72E6" style="border-bottom: Black 1pt solid; text-align: center">Vehicles</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ERPSystemMember_z8m7JCNLnrWi" style="border-bottom: Black 1pt solid; text-align: center">ERP system</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zadT1ibw2ao7" style="border-bottom: Black 1pt solid; text-align: center">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--RightofuseAssetsMember_zxbsGX3qzLAe" style="border-bottom: Black 1pt solid; text-align: center">Right of use asset</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B6_zdr7iyU5gtm5" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>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><td> </td> <td style="text-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_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zVoKl3J3Kd9f" style="vertical-align: bottom; background-color: White"> <td style="width: 28%">As of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">466</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,228</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">366</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">889</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">213</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">398</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,430</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">5,990</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zXIZ8tZo6hD4" 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">30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,381</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,833</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pn3n3_di_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zGBL9tqIctZ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discontinued operation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(436</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1106">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(186</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(774</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1109">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(63</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(391</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,850</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zWwBNd39A5V7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Translation adjustments</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">327</td><td style="padding-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">44</td><td style="padding-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">53</td><td style="padding-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">34</td><td style="padding-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">64</td><td style="padding-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">193</td><td style="padding-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">758</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_435_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_z5CxLyNDqytf" style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,613</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,731</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><td> </td> <td style="text-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="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><td> </td> <td style="text-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_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zYiPGocqFrNc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of January 1, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">369</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,032</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,445</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_zX1cNvRUrs1l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">556</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">815</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pn3n3_di_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_zhO24KUnNYmh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Discontinued operation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(357</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1151">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(158</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(473</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1154">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(56</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(348</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,392</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_zS26EeeA1vg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Translation adjustments</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">30</td><td style="padding-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">262</td><td style="padding-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">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 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 style="border-bottom: Black 1pt solid; text-align: right">17</td><td style="padding-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">54</td><td style="padding-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">(95</td><td style="padding-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">307</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zVnNUq1NVP01" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">72</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">87</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">369</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</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">4,175</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><td> </td> <td style="text-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>Net Book Value:</td><td> </td> <td style="text-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><td> </td> <td style="text-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_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_z5iJmwkxrNyd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">As of December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31</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">66</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">165</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,556</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--ComputerEquipmentMember_z4CXFmWa4nC6" style="border-bottom: Black 1pt solid; text-align: center">Computers and electronic equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachinesAndManufacturingEquipmentMember_zmesSTifvWD9" style="border-bottom: Black 1pt solid; text-align: center">Machines and manufacturing equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--FixturesAndFittingsMember_zbD7hsjYVY9j" style="border-bottom: Black 1pt solid; text-align: center">Furniture and equipment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--VehiclesMember_zFXzB8q6CM32" style="border-bottom: Black 1pt solid; text-align: center">Vehicles</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ERPSystemMember_zHEME0l9Oqgb" style="border-bottom: Black 1pt solid; text-align: center">ERP system</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zqOJ0NkHhAY9" style="border-bottom: Black 1pt solid; text-align: center">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--RightofuseAssetsMember_zxUx6cITCHd" style="border-bottom: Black 1pt solid; text-align: center">Right of use asset</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_zXlworuvv4Uf" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>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><td> </td> <td style="text-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_438_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zTzLgLjKJt57" style="vertical-align: bottom; background-color: White"> <td style="width: 28%">As of January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">462</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">2,152</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">362</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">868</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">206</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">394</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,144</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">5,588</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_zDdrjlnuBUZ6" 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">11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1199">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1200">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">283</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">422</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><td> </td> <td style="text-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--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zwV0EfJvXZZ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Translation adjustments</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 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"><span style="-sec-ix-hidden: xdx2ixbrl1206">-</span></td><td style="padding-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">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 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">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">(20</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43C_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zIei4nxjkqa" style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">889</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">398</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,990</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><td> </td> <td style="text-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="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><td> </td> <td style="text-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_43A_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_zvYmt0amKBX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of January 1, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">612</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,727</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_z7PlfSygPrCc" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Property, equipment and right of use assets, net, Balance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">612</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,727</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_z9SiUH2PJ8K6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">726</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_zu0EfmfoRcQa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Translation adjustments</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 style="border-bottom: Black 1pt solid; text-align: right">(22</td><td style="padding-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</td><td style="padding-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</td><td style="padding-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">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">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">(8</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_438_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zYHPH64XhPg7" style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">369</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,032</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,445</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><td> </td> <td style="text-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>Net Book Value:</td><td> </td> <td style="text-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><td> </td> <td style="text-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_439_c20240101__20241231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_zwPP04ACYuQ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">As of December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">384</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">398</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,545</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20240101__20241231_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_z144EMZmSY8f" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Property, equipment and right of use assets, net, Balance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">478</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 style="text-align: right">384</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">398</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,545</td><td style="text-align: left"> </td></tr> </table> 466000 2228000 366000 889000 213000 398000 1430000 5990000 30000 77000 27000 132000 51000 135000 2381000 2833000 436000 186000 774000 63000 391000 1850000 43000 327000 44000 53000 34000 64000 193000 758000 103000 2632000 251000 300000 298000 534000 3613000 7731000 369000 1750000 306000 505000 116000 367000 1032000 4445000 30000 110000 5000 48000 62000 4000 556000 815000 357000 158000 473000 56000 348000 1392000 30000 262000 32000 7000 17000 54000 -95000 307000 72000 2122000 185000 87000 195000 369000 1145000 4175000 31000 510000 66000 213000 103000 165000 2468000 3556000 462000 2152000 362000 868000 206000 394000 1144000 5588000 11000 100000 4000 24000 283000 422000 -7000 -24000 -3000 7000 4000 3000 -20000 466000 2228000 366000 889000 213000 398000 1430000 5990000 326000 1678000 287000 412000 53000 359000 612000 3727000 326000 1678000 287000 412000 53000 359000 612000 3727000 50000 94000 13000 92000 55000 5000 417000 726000 -7000 -22000 6000 1000 8000 3000 3000 -8000 369000 1750000 306000 505000 116000 367000 1032000 4445000 97000 478000 60000 384000 97000 31000 398000 1545000 97000 478000 60000 384000 97000 31000 398000 1545000 <p id="xdx_809_ecustom--DisclosureOfShortTermBorrowingsExplanatory_z1WUWZPkv2ze" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 12 – <span id="xdx_829_zFd2l3gwDOxe">SHORT TERM LOANS AND CURRENT PORTION OF LONG-TERM LOANS</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--DisclosureOfShortTermLoansAndCurrentPortionOfLongtermLoansExplanatory_zxYbAONgsmp2" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_zSlr6S9OVjvb">SCHEDULE OF SHORT TERM LOANS AND CURRENT PORTION OF LONG-TERM LOANS</span></span></p> <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 style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Linked to</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">Interest rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251231_z4IUyOMR8hmd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_zg1jFKkM7LDg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eifrs-full--ShorttermBorrowings_iI_pn3n3_uILS_z2ZLA8E9NSw" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Short term loans</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">NIS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zZ2WVvavEO81">3.2</span>%-<span id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zBlqjp206hf8">7.5</span></span></td><td style="width: 1%; 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: 12%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1289">-</span></td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">715</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_z4nN2Qhu8krl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Current portion of long-term loans</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </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="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">9</td><td style="padding-bottom: 1pt; font-weight: bold; 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">111</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: right"> </td><td> </td> <td style="text-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--CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_iTI_pn3n3_zkOBP3WBeIr5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Short term loans and current portion of long-term loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; 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 style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">9</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">826</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_z9fNB2bCnZVi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--DisclosureOfShortTermLoansAndCurrentPortionOfLongtermLoansExplanatory_zxYbAONgsmp2" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_zSlr6S9OVjvb">SCHEDULE OF SHORT TERM LOANS AND CURRENT PORTION OF LONG-TERM LOANS</span></span></p> <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 style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Linked to</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">Interest rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251231_z4IUyOMR8hmd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_zg1jFKkM7LDg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eifrs-full--ShorttermBorrowings_iI_pn3n3_uILS_z2ZLA8E9NSw" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Short term loans</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">NIS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zZ2WVvavEO81">3.2</span>%-<span id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zBlqjp206hf8">7.5</span></span></td><td style="width: 1%; 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: 12%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1289">-</span></td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">715</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_z4nN2Qhu8krl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Current portion of long-term loans</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </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="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">9</td><td style="padding-bottom: 1pt; font-weight: bold; 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">111</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: right"> </td><td> </td> <td style="text-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--CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_iTI_pn3n3_zkOBP3WBeIr5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Short term loans and current portion of long-term loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; 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 style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">9</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">826</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0.032 0.075 715000 9000 111000 9000 826000 <p id="xdx_803_eifrs-full--DisclosureOfLeasesExplanatory_zkrrixUfCVe9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 13 – <span id="xdx_824_zITtrOKQQ5B5">LEASE LIABILITY</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has lease contracts for working areas and office facilities used in its operations. Leases of working areas and office facilities generally have lease terms of between <span id="xdx_90B_ecustom--LeaseTerm_dtY_c20250101__20251231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zOCp3kYCqdU2" title="Lease term">2</span> and <span id="xdx_90C_ecustom--LeaseTerm_dtY_c20250101__20251231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zys07RDDFmxk" title="Lease term">5</span> years. The Company has three lease contracts that include termination option, which are valid after a minimal lease period. The Company has three lease contracts that include extension options. One of the Company’s Israeli subsidiaries leases office space with the lease expiring on March 31, 2029. Lease payments are approximately $<span id="xdx_907_ecustom--MonthlyLeasePayments_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeSpaceMember_zgkugukgPMmb" title="Monthly lease payments">48</span> thousand per month ($<span id="xdx_905_ecustom--LeasePayments_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeSpaceMember_zG6KS9eHg2a1" title="Lease payments">576</span> thousand annually). Another one of the Company’s Israeli subsidiaries leases warehouse space, with the lease expiring on March 31, 2027. Lease payments are approximately $<span id="xdx_904_ecustom--MonthlyLeasePayments_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--WarehouseSpaceMember_zoPJhf6QcIs2" title="Monthly lease payments">18</span> thousand per month ($<span id="xdx_907_ecustom--LeasePayments_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--WarehouseSpaceMember_z6EIgsveuQs9" title="Lease payments">216</span> thousand annually). Another one of the Company’s Israeli subsidiaries leases its factory space with the lease expiring on March 31, 2027. Lease payments are approximately $<span id="xdx_909_ecustom--MonthlyLeasePayments_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FactorySpaceMember_zTXBs7Vi1h2d" title="Monthly lease payments">19</span> thousand per month ($<span id="xdx_907_ecustom--LeasePayments_pn3n3_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FactorySpaceMember_z9cNDrU0ya6l" title="Lease payments">228</span> thousand annually).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eifrs-full--DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory_zbVASIA39fbg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Set out below are the carrying amounts of lease liabilities recognized and the movements during the period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zfMeFQSGLXK3">SCHEDULE OF CARRYING AMOUNTS OF LEASE LIABILITIES RECOGNIZED AND MOVEMENTS</span></span></p> <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="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>working areas and</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>office facilities</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; font-weight: bold; padding-bottom: 1pt">Balance January 1, 2024</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--LeaseLiabilities_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zguYyaPS1rvf" style="border-bottom: Black 1pt solid; width: 18%; text-align: right" title="Lease liabilities">600</td><td style="width: 1%; padding-bottom: 1pt; 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_980_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zy0osh5nSPc2" style="text-align: right" title="Additions">283</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Accretion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--DisposalsInLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zoPhZauKtL42" style="text-align: right" title="Accretion">(482</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated interest</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LeaseLiabilitiesAccumulatedInterest_pn3n3_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_z5SwYD1eJzmf" style="text-align: right" title="Accumulated interest">58</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">Exchange rate differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--LeaseLiabilitiesExchangeRateDifferences_pn3n3_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zD63W8j3KuU2" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate differences">(1</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 December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zDf3TDfWlK64" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">458</td><td style="padding-bottom: 1pt; 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_985_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zSqeXFC6k1qk" style="text-align: right" title="Additions">2,381</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Accretion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--DisposalsInLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zhi2gdOdIz4g" style="text-align: right" title="Accretion">(745</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated interest</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LeaseLiabilitiesAccumulatedInterest_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_z4ueRcMNolEg" style="text-align: right" title="Accumulated interest">185</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discontinued operation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LeaseLiabilitiesDiscontinuedOperation_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zcChLDbk8l71" style="text-align: right" title="Discontinued operation">(7</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">Exchange rate differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--LeaseLiabilitiesExchangeRateDifferences_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zcyPcscroVBg" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate differences">305</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 December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zlHmoG3n2dR2" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">2,577</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Linked to</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zgR0PV6FkX0d" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zRyffVYNoK9e" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2024</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentLeaseLiabilities_iI_uILS_zDxiRRZuwN2d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Long Term leases</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center">NIS</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,758</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">458</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentLeaseLiabilities_iI_zYvaLJNXsd58" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Current portion of long-term leases</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">819</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">217</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--LeaseLiabilities_iTI_zC4ZiJ6IVd48" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current portion of long-term leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,577</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">241</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_z8nSffk7jmuk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> P2Y P5Y 48000 576000 18000 216000 19000 228000 <p id="xdx_89C_eifrs-full--DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory_zbVASIA39fbg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Set out below are the carrying amounts of lease liabilities recognized and the movements during the period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zfMeFQSGLXK3">SCHEDULE OF CARRYING AMOUNTS OF LEASE LIABILITIES RECOGNIZED AND MOVEMENTS</span></span></p> <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="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>working areas and</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>office facilities</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; font-weight: bold; padding-bottom: 1pt">Balance January 1, 2024</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--LeaseLiabilities_iS_pn3n3_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zguYyaPS1rvf" style="border-bottom: Black 1pt solid; width: 18%; text-align: right" title="Lease liabilities">600</td><td style="width: 1%; padding-bottom: 1pt; 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_980_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zy0osh5nSPc2" style="text-align: right" title="Additions">283</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Accretion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--DisposalsInLeaseLiabilities_pn3n3_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zoPhZauKtL42" style="text-align: right" title="Accretion">(482</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated interest</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LeaseLiabilitiesAccumulatedInterest_pn3n3_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_z5SwYD1eJzmf" style="text-align: right" title="Accumulated interest">58</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">Exchange rate differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--LeaseLiabilitiesExchangeRateDifferences_pn3n3_c20240101__20241231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zD63W8j3KuU2" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate differences">(1</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 December 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iS_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zDf3TDfWlK64" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">458</td><td style="padding-bottom: 1pt; 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_985_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zSqeXFC6k1qk" style="text-align: right" title="Additions">2,381</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Accretion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--DisposalsInLeaseLiabilities_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zhi2gdOdIz4g" style="text-align: right" title="Accretion">(745</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated interest</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LeaseLiabilitiesAccumulatedInterest_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_z4ueRcMNolEg" style="text-align: right" title="Accumulated interest">185</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discontinued operation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--LeaseLiabilitiesDiscontinuedOperation_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zcChLDbk8l71" style="text-align: right" title="Discontinued operation">(7</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">Exchange rate differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--LeaseLiabilitiesExchangeRateDifferences_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zcyPcscroVBg" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate differences">305</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 December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iE_pn3n3_c20250101__20251231__ifrs-full--ClassesOfAssetsAxis__custom--IndustrialAreasAndOfficeFacilitiesMember_zlHmoG3n2dR2" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">2,577</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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 style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Linked to</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zgR0PV6FkX0d" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zRyffVYNoK9e" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2024</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentLeaseLiabilities_iI_uILS_zDxiRRZuwN2d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Long Term leases</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center">NIS</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,758</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">458</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentLeaseLiabilities_iI_zYvaLJNXsd58" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Current portion of long-term leases</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">819</td><td style="padding-bottom: 1pt; font-weight: bold; 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">217</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: right"> </td><td> </td> <td style="text-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--LeaseLiabilities_iTI_zC4ZiJ6IVd48" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current portion of long-term leases</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,577</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">241</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 600000 283000 -482000 58000 -1000 458000 2381000 -745000 185000 -7000 305000 2577000 1758000 458000 819000 217000 2577000 241000 <p id="xdx_80A_eifrs-full--DisclosureOfOtherCurrentLiabilitiesExplanatory_zpdOckK2adt9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 14 - <span id="xdx_826_zdx0fxBoP5z7">OTHER ACCOUNTS PAYABLE</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutOtherCurrentLiabilitiesExplanatory_zIaQzbBdTMFl" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span id="xdx_8B5_zk5U1IIKfNse">SCHEDULE OF OTHER ACCOUNTS PAYABLE</span></p> <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"> </td> <td colspan="2" id="xdx_49C_20251231_zUcRgy3sJLXl" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20241231_z4L8veYjfPS1" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</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></tr> <tr id="xdx_400_ecustom--CurrentEmployeesAndGovernmentAuthorities_iI_pn3n3_maTAOCPz5GY_zEZwtiEkyYya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Employees and government authorities</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,355</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">874</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherPayablesToRelatedParties_iI_pn3n3_maTAOCPz5GY_zLARvM88Le34" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Related parties (note 29)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">845</td><td style="padding-bottom: 1pt; font-weight: bold; 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">44</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentPayables_iTI_pn3n3_mtTAOCPz5GY_zl2OQTg1YPI1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Other accounts payable</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,200</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">918</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zIu0RsizTFVk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutOtherCurrentLiabilitiesExplanatory_zIaQzbBdTMFl" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span id="xdx_8B5_zk5U1IIKfNse">SCHEDULE OF OTHER ACCOUNTS PAYABLE</span></p> <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"> </td> <td colspan="2" id="xdx_49C_20251231_zUcRgy3sJLXl" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20241231_z4L8veYjfPS1" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</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></tr> <tr id="xdx_400_ecustom--CurrentEmployeesAndGovernmentAuthorities_iI_pn3n3_maTAOCPz5GY_zEZwtiEkyYya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Employees and government authorities</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,355</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">874</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherPayablesToRelatedParties_iI_pn3n3_maTAOCPz5GY_zLARvM88Le34" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Related parties (note 29)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">845</td><td style="padding-bottom: 1pt; font-weight: bold; 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">44</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentPayables_iTI_pn3n3_mtTAOCPz5GY_zl2OQTg1YPI1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Other accounts payable</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,200</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">918</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1355000 874000 845000 44000 2200000 918000 <p id="xdx_802_eifrs-full--DisclosureOfBorrowingsExplanatory_zTwDvvkgdtZ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 15 - <span id="xdx_82B_zLyqL5CrSYid">LONG TERM LOANS</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zcJvVZ8Oeuw7" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zr94WuKubH8j">SCHEDULE OF LONG TERM LOANS</span></span></p> <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 style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Linked to</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">Interest rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_ziEXN8mduY4l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zWszp68mnlfh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_407_eifrs-full--Borrowings_iI_pn3n3_uILS_z6sOtoIINvli" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Long term loans</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">NIS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z5LvSLOwBKuh" title="Interest rate">1.8</span>%-<span id="xdx_904_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z0CosKgQsJI7" title="Interest rate">6.1</span></span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 12%; font-weight: bold; text-align: right">38</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">219</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--ShorttermBorrowings_iNI_pn3n3_di_zQzP3Tx95d12" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less- current portion</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </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="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(9</td><td style="padding-bottom: 1pt; font-weight: bold; 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">(111</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> </td><td> </td> <td style="text-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--LongtermBorrowings_iI_pn3n3_zZtVnOYhPjP1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non current long term loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; 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 style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">29</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zQHtJeT7uRD8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loans are from leading Israeli financial institutions and bear interest of between <span id="xdx_90A_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zZ1oGZBo474b">1.8</span>% - <span id="xdx_901_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zKJWboup5ID6" title="Interest rate">6.1</span>%.</span></p> <p id="xdx_899_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zcJvVZ8Oeuw7" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zr94WuKubH8j">SCHEDULE OF LONG TERM LOANS</span></span></p> <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 style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Linked to</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">Interest rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_ziEXN8mduY4l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zWszp68mnlfh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_407_eifrs-full--Borrowings_iI_pn3n3_uILS_z6sOtoIINvli" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Long term loans</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">NIS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z5LvSLOwBKuh" title="Interest rate">1.8</span>%-<span id="xdx_904_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z0CosKgQsJI7" title="Interest rate">6.1</span></span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 12%; font-weight: bold; text-align: right">38</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">219</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--ShorttermBorrowings_iNI_pn3n3_di_zQzP3Tx95d12" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less- current portion</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </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="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(9</td><td style="padding-bottom: 1pt; font-weight: bold; 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">(111</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> </td><td> </td> <td style="text-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--LongtermBorrowings_iI_pn3n3_zZtVnOYhPjP1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non current long term loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; 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 style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">29</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0.018 0.061 38000 219000 9000 111000 29000 108000 0.018 0.061 <p id="xdx_803_ecustom--DisclosureOfWarrantLiabilityExplanatory_zIt70kQxtSGk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 16 – <span><span id="xdx_828_zk2VD56oAeA8">WARRANT LIABILITY</span></span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify"></p> <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: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain warrants issued between November 2, 2022 and January 4, 2024, were issued with an exercise price denominated in US Dollars rather than the functional currency of the Company – New Israeli Shekels (NIS). As of December 31, 2025, there are <span id="xdx_90D_ecustom--ClassOfWarrantOrRightOutstanding1_iI_c20251231_zAEsLS85dZy2" title="Warrant outstanding">1,286,808</span> such warrants outstanding (“Liability Warrants”), see note 19 (a)(ii).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under IAS 32 <i>Financial Instruments: Presentation</i>, a contract that will be settled by the exchange of a fixed number of the Company’s own equity instruments for a fixed amount of cash qualifies as an equity instrument. This is commonly referred to as the “fixed-for-fixed” criterion.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because the exercise price of the warrants is denominated in a currency different from the Company’s functional currency, the amount of functional currency cash to be received upon exercise varies as a result of changes in foreign exchange rates. Accordingly, the warrants do not meet the fixed-for-fixed criterion and are classified as derivative financial liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The warrants are initially recognized at fair value and subsequently remeasured at fair value at each reporting date in accordance with IFRS 9 <i>Financial Instruments</i>. Changes in fair value are recognized in profit or loss within finance income (expense).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants is determined using an option pricing model that incorporates assumptions including share price, exercise price, expected volatility, expected life, risk-free interest rate and foreign exchange rates</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Black-Scholes option pricing model was used to measure the warrant liability with the following assumptions: volatility of <span id="xdx_901_ecustom--DescriptionOfExpectedVolatilityWarrantsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zz3euNH1AXa4" title="Expected volatility">93</span>%-<span id="xdx_90D_ecustom--DescriptionOfExpectedVolatilityWarrantsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zFGpZWIazRX7" title="Expected volatility">110</span>% using the historical prices of the Company, risk-free interest rate of <span id="xdx_90B_ecustom--DescriptionOfRiskFreeInterestRateWarrantsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zFv7EqjKh2x3" title="Risk-free interest">3.62</span>%-<span id="xdx_90C_ecustom--DescriptionOfRiskFreeInterestRateWarrantsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zcfjgEyKocmi" title="Risk-free interest">4.45</span>%, expected life of <span id="xdx_906_ecustom--FairValueAssumptionsExpectedLife_dtY_c20250101__20251231_zCnshC1tha48" title="Warrants, expected life">2.00</span> years and exercise price of CAD$<span id="xdx_905_ecustom--ExercisePriceOfWarrant_iI_pid_uCADPShares_c20251231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zkeS52s7B2Tg" title="Warrants, exercise price">3.90</span>-CAD$<span id="xdx_906_ecustom--ExercisePriceOfWarrant_iI_pid_uCADPShares_c20251231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z7C0lC3ZoRea" title="Warrants, exercise price">7.475</span>.</span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_ecustom--DisclosureOfFairValueOfWarrantsExplanatory_zaRDXUPiJra5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 for the period ended on December 31, 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B6_zYQHmYlKItn6">SCHEDULE OF FAIR VALUE OF WARRANTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Balance at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--WarrantLiabilityLoss_iS_pn3n3_c20240101__20241231_zAzkXE38g8rh" style="width: 18%; text-align: right" title="Balance, warrants">3,075</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expiration of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ExpirationOfWarrants_iN_pn3n3_di_c20240101__20241231_zVoEcTTHic1c" style="text-align: right" title="Expiration of warrants"><span style="-sec-ix-hidden: xdx2ixbrl1408">-</span></td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issuance of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ProceedsFromIssuingOtherEquityInstruments_pn3n3_c20240101__20241231_zilifsTsMD1" style="text-align: right" title="Issuance of warrants">1,027</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Warrant exercise</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ExerciseOfWarrant_iN_pn3n3_di_c20240101__20241231_z1lCFpnDtJm2" style="text-align: right" title="Warrants exercise">(450</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Revaluation at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--RevaluationOfWarrants_pn3n3_c20240101__20241231_zZbUVvZUwPZ9" style="text-align: right" title="Revaluation, warrants">4,384</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">Effect of changes in foreign exchange rates</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--EffectOfChangesInForeignExchangeRatesWarrants_pn3n3_c20240101__20241231_zWnrbibykjVj" style="border-bottom: Black 1pt solid; text-align: right" title="Effect of changes in foreign exchange rates, warrants">(293</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance at December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--WarrantLiabilityLoss_iS_pn3n3_c20250101__20251231_zGuTIHy4NO2d" style="text-align: right" title="Balance, warrants">7,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> Expiration of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ExpirationOfWarrants_iN_pn3n3_di_c20250101__20251231_zMOaUm4iyWbi" style="text-align: right" title="Expiration of warrants">(816</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Warrant exercise</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ExerciseOfWarrant_iN_pn3n3_di_c20250101__20251231_z956kmijfA65" style="text-align: right" title="Warrants exercise">(5,592</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Revaluation at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--RevaluationOfWarrants_pn3n3_c20250101__20251231_zDuvEKkZ4hzl" style="text-align: right" title="Revaluation, warrants">2,218</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Effect of changes in foreign exchange rates</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--EffectOfChangesInForeignExchangeRatesWarrants_pn3n3_c20250101__20251231_zptdXEzbTi05" style="border-bottom: Black 1pt solid; text-align: right" title="Effect of changes in foreign exchange rates, warrants">(2,977</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--WarrantLiabilityLoss_iE_pn3n3_c20250101__20251231_zFSWr11M05Rg" style="text-align: right" title="Balance, warrants">576</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AE_zkORNXHKgki7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2025, the Company recorded a loss on the revaluation of Liability Warrants in the amount of $<span id="xdx_900_ecustom--GainLossOnRevaluationOfWarrantLiability_pn3n3_di_c20250101__20251231_zuzbIboIKtSd" title="Gain loss on revaluation of warrant liability">998</span> (for the year ended December 31, 2024 - $<span id="xdx_900_ecustom--GainLossOnRevaluationOfWarrantLiability_pn3n3_di_c20240101__20241231_z4eV33YYto99" title="Gain loss on revaluation of warrant liability">4,384</span>).</span></p> 1286808000 0.93 1.10 0.0362 0.0445 P2Y 3.90 7.475 <p id="xdx_895_ecustom--DisclosureOfFairValueOfWarrantsExplanatory_zaRDXUPiJra5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 for the period ended on December 31, 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B6_zYQHmYlKItn6">SCHEDULE OF FAIR VALUE OF WARRANTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Balance at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--WarrantLiabilityLoss_iS_pn3n3_c20240101__20241231_zAzkXE38g8rh" style="width: 18%; text-align: right" title="Balance, warrants">3,075</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expiration of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ExpirationOfWarrants_iN_pn3n3_di_c20240101__20241231_zVoEcTTHic1c" style="text-align: right" title="Expiration of warrants"><span style="-sec-ix-hidden: xdx2ixbrl1408">-</span></td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issuance of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ProceedsFromIssuingOtherEquityInstruments_pn3n3_c20240101__20241231_zilifsTsMD1" style="text-align: right" title="Issuance of warrants">1,027</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Warrant exercise</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ExerciseOfWarrant_iN_pn3n3_di_c20240101__20241231_z1lCFpnDtJm2" style="text-align: right" title="Warrants exercise">(450</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Revaluation at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--RevaluationOfWarrants_pn3n3_c20240101__20241231_zZbUVvZUwPZ9" style="text-align: right" title="Revaluation, warrants">4,384</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">Effect of changes in foreign exchange rates</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--EffectOfChangesInForeignExchangeRatesWarrants_pn3n3_c20240101__20241231_zWnrbibykjVj" style="border-bottom: Black 1pt solid; text-align: right" title="Effect of changes in foreign exchange rates, warrants">(293</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance at December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--WarrantLiabilityLoss_iS_pn3n3_c20250101__20251231_zGuTIHy4NO2d" style="text-align: right" title="Balance, warrants">7,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> Expiration of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ExpirationOfWarrants_iN_pn3n3_di_c20250101__20251231_zMOaUm4iyWbi" style="text-align: right" title="Expiration of warrants">(816</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Warrant exercise</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ExerciseOfWarrant_iN_pn3n3_di_c20250101__20251231_z956kmijfA65" style="text-align: right" title="Warrants exercise">(5,592</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Revaluation at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--RevaluationOfWarrants_pn3n3_c20250101__20251231_zDuvEKkZ4hzl" style="text-align: right" title="Revaluation, warrants">2,218</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Effect of changes in foreign exchange rates</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--EffectOfChangesInForeignExchangeRatesWarrants_pn3n3_c20250101__20251231_zptdXEzbTi05" style="border-bottom: Black 1pt solid; text-align: right" title="Effect of changes in foreign exchange rates, warrants">(2,977</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at December 31, 2025</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--WarrantLiabilityLoss_iE_pn3n3_c20250101__20251231_zFSWr11M05Rg" style="text-align: right" title="Balance, warrants">576</td><td style="text-align: left"> </td></tr> </table> 3075000 1027000 450000 4384000 -293000 7743000 816000 5592000 2218000 -2977000 576000 -998000 -4384000 <p id="xdx_801_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_z1ptXS0P4di2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 17 – <span id="xdx_82A_zoYZ5zftFI1j">LIENS, COMMITMENTS AND PROVISIONS</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Israeli subsidiary’s fixed assets (motor vehicles) are secured against bank borrowings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_80B_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zHhnOrbQ4OV1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 18 – <span id="xdx_82B_zJNWcpEDw5C5">SHAREHOLDERS’ EQUITY</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 20, 2023, the Company closed a private placement for gross proceeds of $<span id="xdx_903_eifrs-full--ProceedsFromIssuingOtherEquityInstruments_pn3n3_c20230320__20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zQS77gLZY2ra" title="Gross proceeds for units">2,604</span> through the issuance of <span id="xdx_908_ecustom--NumberOfUnitsIssued_iI_pid_c20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zkgIJhKfsZB7" title="Number of units issued">713,424</span> units (“March 2023 Units”) at a price per March 2023 Unit of US$<span id="xdx_90E_ecustom--PriceOfUnitIssued_iI_pid_c20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zvkb4tV4A5Bl" title="Price of unit issued">3.65</span> (CAD$<span id="xdx_90D_ecustom--PriceOfUnitIssued_iI_pid_uCADPShares_c20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zu7ZCk1sBy4h" title="Price of unit issued">4.875</span>). Each March 2023 Unit consists of one Common Share and one half of one Common Share purchase warrant (each whole such warrant a “Warrant”). An aggregate of <span id="xdx_901_ecustom--ClassOfWarrantOrRightOutstanding1_iI_pid_c20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zJtmf4VVkoqk" title="Number of warrants issued">356,711</span> Warrants were issued with an exercise price of CAD$<span id="xdx_907_ecustom--ExercisePriceOfWarrant_iI_pid_uCADPShares_c20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zqyCrbELtb8" title="Exercise price">5.875</span> (US$<span id="xdx_90C_ecustom--ExercisePriceOfWarrant_iI_pid_c20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zkwnda6wdaOk" title="Exercise price">4.375</span>) The Warrants have a term of <span id="xdx_902_ecustom--WarrantsExercisableTerm_dc_c20230320__20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zm3r5IY4uni" title="Warrants exercisable term">two years</span> and if fully exercised, will result in the issuance of an additional <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zlkjyyUYZ2X3" title="Common shares">356,711</span> Common Shares (“March 2023 Private Placement Warrants”). A finder’s fee of $<span id="xdx_908_ecustom--FindersFees_pn3n3_c20230320__20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zhfLnmEZGRGf" title="Finders fees">208</span> (CAD$<span id="xdx_90B_ecustom--FindersFees_pn3n3_uCAD_c20230320__20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_z2xhgphWOY7j" title="Finders fees">290</span>) was paid and <span id="xdx_90F_ecustom--NumberOfWarrantsIssuedForFindersFee_iI_pid_c20230320__custom--SubsidiarySaleOfStocksAxis__custom--MarchTwoThousandTwentyTwoPrivatePlacementsMember_zYCteBXbLl73" title="Warrants issued">57,074</span> March 2023 Private Placement Warrants were issued in connection with the private placement. </span></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; 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 15 and June 20, 2023, the Company closed a registered direct offerings for gross proceeds of $<span id="xdx_90B_eifrs-full--ProceedsFromIssuingOtherEquityInstruments_pn3n3_c20230620__20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_zycsMUCwQSQc" title="Gross proceeds for units">6,873</span> through the issuance of <span id="xdx_900_ecustom--NumberOfUnitsIssued_iI_pid_c20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_zAekpcjneBni" title="Number of units issued">1,527,310</span> units (“June 2023 Units”) at a price per Unit of US$<span id="xdx_90C_ecustom--PriceOfUnitIssued_iI_pid_c20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_zn27m5IGgEU8" title="Price of unit issued">2.875</span> (CAD$<span id="xdx_902_ecustom--PriceOfUnitIssued_iI_pid_uCADPShares_c20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_ziWoJDUGXbxa" title="Price of unit issued">3.90</span>). Each December 2023 Unit consists of one Common Share and one half of one Common Share purchase warrant (each whole such warrant a “Warrant”). An aggregate of <span id="xdx_90D_ecustom--ClassOfWarrantOrRightOutstanding1_iI_pid_c20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_zPpjDOtSpEq3" title="Number of warrants issued">763,654</span> Warrants were issued with an exercise price of CAD$<span id="xdx_904_ecustom--ExercisePriceOfWarrant_iI_pid_uCADPShares_c20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_z2Kw0uCUzLja" title="Exercise price">7.325</span> (US$<span id="xdx_909_ecustom--ExercisePriceOfWarrant_iI_pid_c20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_z0DelY6WveRk" title="Exercise price">5.50</span>) The Warrants have a term of two years and if fully exercised, will result in the issuance of an additional <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_pid_c20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_zjbRW09ZuHBl" title="Common shares">763,654</span> Common Shares (“June 2023 Registered Direct Offerings Warrants”). A finder’s fee of $<span id="xdx_90F_ecustom--FindersFees_pn3n3_c20230620__20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_zHEfzJCwH282" title="Finders fees">550</span> (CAD$<span id="xdx_906_ecustom--FindersFees_uCAD_c20230620__20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_zwbyaFyJ2uuf" title="Finders fees">733</span>) was paid and <span id="xdx_906_ecustom--NumberOfWarrantsIssuedForFindersFee_iI_pid_c20230620__custom--SubsidiarySaleOfStocksAxis__custom--JuneTwoThousandTwentyThreeDirectOfferingMember_z4TdQ7kmf7b5" title="Warrants issued">122,185</span> non-registered warrants were issued in connection with the Registered Direct Offerings. The cash finders’ fees are charged against Share Capital and Additional Pain In Capital in the Statement of Chanes in Shareholder Equity and the fair value of the warrants is credited to the Warrant Reserve on the Statement of Chanes in Shareholder Equity.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 13, 2023, the Company closed registered direct offerings for gross proceeds of $<span id="xdx_906_eifrs-full--ProceedsFromIssuingOtherEquityInstruments_pn3n3_c20231213__20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zfYQDzoXJaFb" title="Gross proceeds for units">1,490</span> through the issuance of <span id="xdx_902_ecustom--NumberOfUnitsIssued_iI_pid_c20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_z6IeF8V1L1a8" title="Number of units issued">518,313</span> units (“December 2023 Units”) at a price per Unit of US$<span id="xdx_90D_ecustom--PriceOfUnitIssued_iI_pid_c20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zhuHQf6nL3Pe" title="Price of unit issued">2.875</span> (CAD$<span id="xdx_909_ecustom--PriceOfUnitIssued_iI_pid_uCADPShares_c20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zkZOEF2IodZc" title="Price of unit issued">3.40</span>). Each December 2023 Unit consists of one Common Share and one half of one Common Share purchase warrant (each whole such warrant a “Warrant”). An aggregate of <span id="xdx_909_ecustom--ClassOfWarrantOrRightOutstanding1_iI_pid_c20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_znbyXuVuNKza" title="Number of warrants issued">259,156</span> Warrants were issued with an exercise price of CAD$<span id="xdx_908_ecustom--ExercisePriceOfWarrant_iI_pid_uCADPShares_c20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zGfXf8tYIGc1" title="Exercise price">5.125</span> (US$<span id="xdx_906_ecustom--ExercisePriceOfWarrant_iI_pid_c20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zif04f8wfXij" title="Exercise price">3.75</span>) The Warrants have a term of <span id="xdx_90F_ecustom--WarrantsExercisableTerm_dc_c20231213__20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zDGXzUdgIDi" title="Warrants exercisable term">two years</span> and if fully exercised, will result in the issuance of an additional <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_pid_c20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zp9URFBIVEqh" title="Common shares">259,156</span> Common Shares (“December 2023 Registered Direct Offerings Warrants”). A finder’s fee of $<span id="xdx_908_ecustom--FindersFees_pn3n3_c20231213__20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zu7ZhmjxyIm4" title="Finders fees">119</span> (CAD$<span id="xdx_90B_ecustom--FindersFees_uCAD_c20231213__20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zhbkQJvvm9x" title="Finders fees">162</span>) was paid and <span id="xdx_909_ecustom--NumberOfWarrantsIssuedForFindersFee_iI_pid_c20231213__custom--SubsidiarySaleOfStocksAxis__custom--DecemberTwoThousandTwentyThreeRegisteredDirectOfferingsMember_zXR1l9r96We7" title="Warrants issued">41,465</span> non-registered warrants were issued in connection with the Registered Direct Offerings.</span></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; 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">D.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2023, the Company issued <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zrMupHadTLIg" title="Shares issued">36,800</span> Common Shares in respect of <span id="xdx_907_ecustom--NumberOfWarrantsExercised_pid_uShares_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zwV62KIWZOY1" title="Shares issued">36,800</span> warrants that were exercised for gross proceeds of $<span id="xdx_908_eifrs-full--ProceedsFromExerciseOfWarrants_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zCAUtPvXVkEl" title="Gross proceeds from exercise of warrants">140</span>.</span></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; 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">E.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2023, the Company issued <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zc4cUjAYH8R4" title="Number of shares issued">185,800</span> Common Shares in respect of <span id="xdx_900_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pid_uShares_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zIHWJswsgtx3" title="Number of RSUs exercised">185,800</span> RSUs that were exercised.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><br/> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 18 – SHAREHOLDERS’ EQUITY (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 4, 2024, the Company closed a registered direct offering for gross proceeds of $<span id="xdx_903_eifrs-full--ProceedsFromIssuingOtherEquityInstruments_pn3n3_c20240104__20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zNRQRDNi6tfl" title="Gross proceeds">3,227</span> through the issuance of <span id="xdx_906_ecustom--NumberOfUnitsIssued_iI_pid_c20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_z9rPfGHXB3nk" title="Number of units issued">1,122,521</span> units (“January 2024 Units”) at a price per Unit of $<span id="xdx_905_ecustom--PriceOfUnitIssued_iI_pid_c20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_z6jLZogCOPUb" title="Warrant exercise price per share">2.88</span> (CAD$<span id="xdx_90A_ecustom--PriceOfUnitIssued_iI_pid_uCADPShares_c20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_z8iBz56XrIWi" title="Price of unit issued">3.40</span>). Each January 2024 Unit consists of one Common Share and one half of one Common Share purchase warrant (each whole such warrant a “January 2024 Warrant”). An aggregate of <span id="xdx_902_ecustom--ClassOfWarrantOrRightOutstanding1_iI_pid_c20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zLjZ42uKDSYk" title="Number of warrants issued">561,260</span> January 2024 Warrants were issued with an exercise price of CAD$<span id="xdx_909_ecustom--ExercisePriceOfWarrant_iI_pid_uCADPShares_c20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zcU1mdhEaPW2" title="Warrant exercise price per share">5.13</span> ($<span id="xdx_90E_ecustom--ExercisePriceOfWarrant_iI_pid_c20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zuQUXIU2Qy66" title="Warrant exercise price per share">3.75</span>) per share. The Warrants have a term of two years and if fully exercised, will result in the issuance of an additional <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_pid_c20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zRcju2ezbTcf" title="Number of shares issued">561,260</span> Common Shares (“January 2024 Registered Direct Offerings Warrants”). A finder’s fee of $<span id="xdx_906_ecustom--FindersFees_pn3n3_c20240104__20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zOga2RtPNxfe" title="Finder fee">258</span> (CAD$<span id="xdx_905_ecustom--FindersFees_pn3n3_uCAD_c20240104__20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zNSAQW4OwUdh" title="Finder fee">348</span> thousand) was paid and <span id="xdx_90E_ecustom--NumberOfWarrantsIssuedForFindersFee_iI_pid_c20240104__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zwOhnFSFqJm" title="Number of warrants issued for finders fee">89,802</span> January 2024 Registered Direct Offerings Warrants were issued in connection with the registered direct Offering.</span></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; 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">G.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 2, 2024, the Company closed a registered direct offering for gross proceeds of approximately $<span id="xdx_907_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn3n3_c20240402__20240402__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_z9pXesusSfnl" title="Proceeds from common shares">3,300</span> at a purchase price of $<span id="xdx_904_eifrs-full--WeightedAverageSharePrice2019_pid_c20240402__20240402__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zx12PzHf9k3c" title="Price per share">0.875</span> per share and issued an aggregate of <span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_pid_c20240402__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_z6KyitwmjXjd" title="Shares issued">3,792,200</span> common shares in the registered direct offering. The Company issued <span id="xdx_90D_ecustom--NumberOfFinderFeeShares_iI_pid_c20240402__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zqRbWb7MsIYj" title="Finder fee shares">293,776</span> common shares as finders’ fee.</span></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; 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">H.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 12, 2024, the Company closed its previously announced private placement for gross proceeds of approximately $<span id="xdx_901_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn3n3_c20240812__20240812__custom--SubsidiarySaleOfStocksAxis__custom--AugustTwoThousandTwentyFourPrivatePlacementMember_zvaoOVO7bBNa" title="Proceeds from common shares">2,502</span>, at a purchase price of $<span id="xdx_909_eifrs-full--WeightedAverageSharePrice2019_pid_c20240812__20240812__custom--SubsidiarySaleOfStocksAxis__custom--AugustTwoThousandTwentyFourPrivatePlacementMember_zVgpOBKgQKfb" title="Price per share">0.875</span> per common share and $<span id="xdx_90B_eifrs-full--WeightedAverageSharePrice2019_pid_c20240812__20240812__custom--SubsidiarySaleOfStocksAxis__custom--AugustTwoThousandTwentyFourPrivatePlacementMember__ifrs-full--ComponentsOfEquityAxis__custom--PreFundedWarrantsMember_zBjgS8Vi07j7" title="Price per share">0.875</span> per pre-funded warrant. The Company issued a total of <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20240812__custom--SubsidiarySaleOfStocksAxis__custom--AugustTwoThousandTwentyFourPrivatePlacementMember_zNj4wZy0RYJi" title="Shares issued">1,839,554</span> common shares and pre-funded warrants to purchase up to <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_pid_c20240812__custom--SubsidiarySaleOfStocksAxis__custom--AugustTwoThousandTwentyFourPrivatePlacementMember__ifrs-full--ComponentsOfEquityAxis__custom--PreFundedWarrantsMember_zEGp3Eh1zcZ6" title="Shares issued">1,200,000</span> common shares, with each pre-funded warrant having an exercise price of $<span id="xdx_90D_ecustom--WarrantExercisePricePerShare_iI_pid_c20240812__custom--SubsidiarySaleOfStocksAxis__custom--AugustTwoThousandTwentyFourPrivatePlacementMember_z88syBpuBhu3" title="Warrant exercise price per share">0.0001</span> per share. Each pre-funded warrant has an exercise price of $<span id="xdx_90C_ecustom--ExercisePriceOfWarrant_iI_pid_c20240812__custom--SubsidiarySaleOfStocksAxis__custom--AugustTwoThousandTwentyFourPrivatePlacementMember__ifrs-full--ComponentsOfEquityAxis__custom--PreFundedWarrantsMember_zm6OXL8f8MO" title="Warrant exercise price per share">0.00025</span> per share and will expire when exercised in full.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain directors and officers of the Company purchased $<span id="xdx_905_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn3n3_c20240812__20240812__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsAndOfficersMember_zNpT96IeoQMl" title="Proceeds from common shares">420</span> value of common shares in the private placement. In connection with the closing, the Company has issue certain non-U.S. residents <span id="xdx_903_ecustom--NumberOfFinderFeeShares_iI_pid_c20240812__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonUSResidentsMember_znaV8FlKLzO3">180,624</span> common shares as finders fees.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 2, 2024, the Company closed its previously announced securities purchase agreement with certain accredited investors to issue, in a registered direct offering, <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_pid_c20241002__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zH7R8guzbJd8">2,165,200</span> common shares at a purchase price of US$<span id="xdx_90E_eifrs-full--WeightedAverageSharePrice2019_pid_c20241002__20241002__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zzpC9Opodce">1.875</span> per share, for gross proceeds of $<span id="xdx_904_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn3n3_c20241002__20241002__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zQvXni0qg50g">4,060</span>. The Company paid $<span id="xdx_905_ecustom--FindersFees_pn3n3_c20241002__20241002__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zvkvii4VDJaa" title="Finders fee paid">325</span> and issued <span id="xdx_90C_ecustom--NumberOfFinderFeeShares_iI_pid_c20241002__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zCz8QOZI1n39" title="Number of common shares issued for finders fee">134,720</span> common shares and <span id="xdx_90F_ecustom--NumberOfWarrantsIssuedForFindersFee_iI_pid_c20241002__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zTrB3yiPRyF7" title="Number of warrants issued for finders fee">21,333</span> warrants as finders’ fees.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">J.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 15, 2024, the Company closed its previously announced securities purchase agreement with certain accredited investors to issue, in a registered direct offering, <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_pid_c20241015__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_z5vysIsoAsn4">642,858</span> common shares at a purchase price of US$<span id="xdx_907_eifrs-full--WeightedAverageSharePrice2019_pid_c20241015__20241015__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zp6sGtueMMN7">2.80</span> per share, for gross proceeds of $<span id="xdx_902_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn3n3_c20241015__20241015__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zxQoKWQ8SEO4">1,800</span>, The Company paid $<span id="xdx_903_ecustom--FindersFees_pn3n3_c20241015__20241015__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zdAgtSDhS267" title="Finders fee paid">144</span> and issue <span id="xdx_907_ecustom--NumberOfFinderFeeShares_iI_pid_c20241015__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_z9C5IWDKDMtf" title="Number of common shares issued for finders fee">51,428</span> common shares as finders’ fees.</span></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; 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">K.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 16, 2024, the Company issued in a registered direct offering <span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_pid_c20241216__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zJt1UcagmUQl">1,947,000</span> common shares at a purchase price of $<span id="xdx_905_eifrs-full--WeightedAverageSharePrice2019_pid_c20241216__20241216__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zZzZsv7dexl9">6.40</span> per share, for gross proceeds of $<span id="xdx_902_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn3n3_c20241216__20241216__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zHNzPlDdLf0i">12,460</span>. The Company paid $<span id="xdx_90E_ecustom--FindersFees_pn3n3_c20241216__20241216__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zC8I6LWggHM4" title="Finders fee paid">997</span> in cash and issued <span id="xdx_909_ecustom--NumberOfFinderFeeShares_iI_pid_c20241216__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_z2PdNGzAaaJl" title="Number of common shares issued for finders fee">146,940</span> common shares as finders’ fees.</span></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; 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">L.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2024, the Company issued <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_z6M0MaNU2fZg" title="Number of common shares issued">1,330,300</span> Common Shares in respect of <span id="xdx_900_ecustom--NumberOfWarrantsExercised_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zo7Nyb1LwNra" title="Number of warrants exercised">1,330,300</span> warrants that were exercised for gross proceeds of $<span id="xdx_90F_eifrs-full--ProceedsFromExerciseOfWarrants_pn3n3_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zqKYKqAm0NXg" title="Proceeds from exercise of warrants">576</span> (note 19 (a)).</span></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; 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">M.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2024, the Company issued <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zPoczVJ9n0Tb" title="Number of shares issued">764,001</span> Common Shares in respect of <span id="xdx_901_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zHuyCaonNUG" title="Number of RSUs exercised">764,001</span> RSUs that were exercised (note 19 (c)).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 18 – SHAREHOLDERS’ EQUITY (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <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; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 29, 2025, the Company announced the pricing of an underwritten public offering of <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_pid_c20250129__custom--SubsidiarySaleOfStocksAxis__custom--UnderwrittenPublicOfferingMember__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--IssuedCapitalMember_z84GWkfFkKxa">3,281,250</span> Common Shares at a public offering price of $<span id="xdx_908_eifrs-full--WeightedAverageSharePrice2019_pid_c20250129__20250129__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--IssuedCapitalMember__custom--SubsidiarySaleOfStocksAxis__custom--UnderwrittenPublicOfferingMember_zGQHysfMjd16">6.40</span> per share. The Company concurrently announced the pricing of a registered direct offering of <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_pid_c20250129__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--IssuedCapitalMember_zdPagu230Rve">1,406,250</span> Common Shares at a purchase price of $<span id="xdx_90E_eifrs-full--WeightedAverageSharePrice2019_pid_c20250129__20250129__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--IssuedCapitalMember__custom--SubsidiarySaleOfStocksAxis__custom--RegisteredDirectOfferingMember_zTTNxWRvzaR8">6.40</span> per share. The offerings closed on January 29, 2025. The total gross proceeds from the offerings to the Company were $<span id="xdx_90F_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn3n3_c20250129__20250129_zlNx1bXj7rx2">30,000</span>. Titan Partners Group LLC, a division of American Capital Partners LLC, acted as sole bookrunner for the underwritten public offering. The Company paid $<span id="xdx_909_ecustom--FindersFees_pn3n3_c20250129__20250129_zgqc3y4q6R1i" title="Finders fee paid">2,400</span> in cash and issued <span id="xdx_90F_ecustom--NumberOfFinderFeeShares_iI_pid_c20250129_zrSuQY0AC7m6" title="Number of common shares issued for finders fee">60,650</span> Common Shares and <span id="xdx_90B_ecustom--NumberOfWarrantsIssuedForFindersFee_iI_pid_c20250129_zEjsnxKIZoN6" title="Number of warrants issued for finders fee">229,688</span> warrants as finders’ fees. The warrants expire on January 29, 2030 and the fair value of the warrants is credited to the Warrant reserve on the Statement of Chanes in Shareholder Equity.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">O.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 16, 2025, the Company entered into an Underwriting Agreement (the “Underwriting Agreement”) with Titan Partners Group LLC, a division of American Capital Partners LLC, as sole bookrunner (the “Underwriter”), relating to an underwritten public offering (the “Offering”) of <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_pid_c20250916__custom--SubsidiarySaleOfStocksAxis__custom--UnderwrittenPublicOfferingMember__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--IssuedCapitalMember_zO6bn3RUR9a3">5,625,000</span> of its common shares, no par value per share (the “Common Shares”), with each Common Share sold at a public offering price of $<span id="xdx_90D_eifrs-full--WeightedAverageSharePrice2019_pid_c20250916__20250916__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--IssuedCapitalMember__custom--SubsidiarySaleOfStocksAxis__custom--UnderwrittenPublicOfferingMember_zePDnY53CRe1">8.00</span>. The offering closed on September 18, 2025. The total gross proceeds from the offerings to the Company were $<span id="xdx_90A_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn3n3_c20250916__20250916__custom--SubsidiarySaleOfStocksAxis__custom--UnderwrittenPublicOfferingMember_zH3nT5BipCdb">45,000</span>. The Company paid $<span id="xdx_90D_ecustom--FindersFees_pn3n3_c20250916__20250916__custom--SubsidiarySaleOfStocksAxis__custom--UnderwrittenPublicOfferingMember_zZXhnjWMmtEd" title="Finders fee paid">3,150</span> in cash and issued <span id="xdx_903_ecustom--NumberOfWarrantsIssuedForFindersFee_iI_pid_c20250916__custom--SubsidiarySaleOfStocksAxis__custom--UnderwrittenPublicOfferingMember_ziLWsow07lb" title="Number of warrants issued for finders fee">324,625</span> warrants as finders’ fees. The warrants expire on September 16, 2030 and the fair value of the warrants is credited to the Warrant reserve in the Statement of Changes in Shareholder Equity. The warrants expire on September 16, 2030 and the fair value of the warrants is credited to the Warrant reserve on the Statement of Chanes in Shareholder Equity.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">P.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2025, the Company issued <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zWCoY7qU9nh4" title="Number of shares issued">219,667</span> Common Shares in respect of the exercise of <span id="xdx_903_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zOBWT4G4D6d5" title="Number of RSUs exercised">219,667</span> vested RSUs (note 19 (c)).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Q.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2025, the Company issued <span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--ShareOptionsMember_ztHJSoUxcqtd" title="Number of shares issued">225,332</span> Common Shares in respect of the exercise of <span id="xdx_90D_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--ShareOptionsMember_zz2wf3g77Gw3" title="Number of options exercised">225,332</span> share options for proceeds of $<span id="xdx_900_eifrs-full--ProceedsFromExerciseOfOptions_pn3n3_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--ShareOptionsMember_zPNp9ZvypXEh" title="Proceeds from exercise of options">548</span>(note 19 (b)).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">R.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2025, the Company issued <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zLyy1Yb0fRsf" title="Number of common shares issued">3,474,596</span> Common Shares in respect of the exercise of <span id="xdx_90D_ecustom--NumberOfWarrantsExercised_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zo2XnO98k0X7" title="Number of warrants exercised">3,474,596</span> warrants for proceeds of $<span id="xdx_908_eifrs-full--ProceedsFromExerciseOfWarrants_pn3n3_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zS34UK80TETf" title="Proceeds from exercise of warrants">17,149</span> (note 19 (a)).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">S.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2025, the Company issued <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20251231__ifrs-full--BorrowingsByNameAxis__custom--ServicesRenderedMember_zgQaIMqa8L7j" title="Shares issued for services rendered">5,000</span> Common Shares in respect of services rendered in the amount of $<span id="xdx_901_eifrs-full--IssueOfEquity_pn3n3_c20250101__20251231__ifrs-full--BorrowingsByNameAxis__custom--ServicesRenderedMember_zEL53Oicx0w7" title="Shares issued for services rendered, value">35</span>.</span></p></td></tr> </table> 2604000 713424 3.65 4.875 356711 5.875 4.375 P2Y 356711 208000 290000 57074 6873000 1527310 2.875 3.90 763654 7.325 5.50 763654 550000 733000 122185 1490000 518313 2.875 3.40 259156 5.125 3.75 P2Y 259156 119000 162000 41465 36800 36800 140000 185800 185800 3227000 1122521 2.88 3.40 561260 5.13 3.75 561260 258000 348000 89802 3300000 0.875 3792200 293776 2502000 0.875 0.875 1839554 1200000 0.0001 0.00025 420000 180624 2165200 1.875 4060000 325000 134720 21333 642858 2.80 1800000 144000 51428 1947000 6.40 12460000 997000 146940 1330300 1330300 576000 764001 764001 3281250 6.40 1406250 6.40 30000000 2400000 60650 229688 5625000 8.00 45000000 3150000 324625 219667 219667 225332 225332 548000 3474596 3474596 17149000 5000000 35000 <p id="xdx_80E_ecustom--DisclosureOfWarrantsAndOptionExplanatory_zKXtDYepemti" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 19 – <span id="xdx_82E_zH05HTLwrTK">WARRANTS AND OPTIONS</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a) Warrants</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrant transactions for the years ended December 31, 2025, and 2024 are as follows:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_ecustom--DisclosureOfWarrantsTransactionsExplanatory_zdgPHs37cwQ2" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zRNv3DeHM1hk">SCHEDULE OF WARRANTS TRANSACTIONS</span></span></p> <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">Number</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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise Price</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; padding-bottom: 1pt">Balance, January 1, 2024</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--ClassOfWarrantsOrRightOutstanding_iS_pid_c20240101__20241231_zNJ6Vtl3JW4h" style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right" title="Number of warrants outstanding, balance">4,386,234</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ClassOfWarrantOrRightOutstandingWeightedAverageExercisePrice_iS_pid_c20240101__20241231_zhcvZQ5e4p9h" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Weighted average exercise price, balance">6.58</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrants issued in the January 2024 Registered Direct Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightsIssued_pid_c20240101__20241231__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zi5PZOYSNFu3" style="text-align: right" title="Number of warrants outstanding, warrants issued">651,062</td><td style="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">Warrants issued in the July 2024 Private Placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightsIssued_pid_c20240101__20241231__custom--SubsidiarySaleOfStocksAxis__custom--JulyTwoThousandTwentyFourPrivatePlacementMember_zyWyCyGZdWhg" style="text-align: right" title="Number of warrants outstanding, warrants issued">1,200,000</td><td style="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>Exercise of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ClassOfWarrantOrRightOutstandingWarrantsExercised_iN_pid_di_c20240101__20241231_zzm9bA1EzVu8" style="text-align: right" title="Number of warrants outstanding, exercise of warrants">(1,330,300</td><td style="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; padding-bottom: 1pt">Warrants issued in the October 2024 Private Placement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--ClassOfWarrantOrRightsIssued_pid_c20240101__20241231__custom--SubsidiarySaleOfStocksAxis__custom--OctoberTwoThousandTwentyFourPrivatePlacementMember_zVUhbjcbFzPl" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, warrants issued">21,333</td><td style="padding-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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance, December 31, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--ClassOfWarrantsOrRightOutstanding_iS_pid_c20250101__20251231_zDMhSZzDLwmi" style="font-weight: bold; text-align: right" title="Number of warrants outstanding, balance">4,928,329</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--ClassOfWarrantOrRightOutstandingWeightedAverageExercisePrice_iS_pid_c20250101__20251231_zGX3vXNGZS41" style="text-align: right" title="Weighted average exercise price, balance">6.17</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expiry of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ClassOfWarrantOrRightOutstandingWarrantsExpired_iN_pid_di_c20250101__20251231_z0ksMRQ52mPl" style="text-align: right" title="Number of warrants expiry">(721,239</td><td style="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>Exercise of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ClassOfWarrantOrRightOutstandingWarrantsExercised_iN_pid_di_c20250101__20251231_zZ0oV5YjzJmk" style="text-align: right" title="Number of warrants exercise">(3,474,595</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Warrants issued in the January 2025 Registered Direct Offering and September 2025 underwritten public offering</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightsIssued_pid_c20250101__20251231__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFiveRegisteredDirectOfferingMember_zON5d33eKov8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, warrants issued">554,313</td><td style="padding-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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance, December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_ecustom--ClassOfWarrantsOrRightOutstanding_iE_pid_c20250101__20251231_zidAmFT41l95" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of warrants outstanding, balance">1,286,808</td><td style="padding-bottom: 1pt; font-weight: bold; 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_ecustom--ClassOfWarrantOrRightOutstandingWeightedAverageExercisePrice_iE_pid_c20250101__20251231_z6mhzVX1O87d" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, balance">13.39</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zozbn0l1jboh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, the Company had outstanding warrants, enabling the holders to acquire common shares as follows:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_zXu6VlhAEPO1" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zs5e8znGS1Fj">SCHEDULE OF OUTSTANDING WARRANTS</span></span></p> <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 colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry date</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</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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(USD)</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsOneMember_zHBsA18g6EI3" style="width: 16%; text-align: right" title="Number of warrants outstanding">88,440</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 39%; text-align: center"><span id="xdx_90C_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsOneMember_zdckxnt2yCSb" title="Expiry date">April 18, 2026</span></td><td style="width: 2%"> </td> <td style="width: 2%; text-align: left">ILS</td><td id="xdx_986_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uILSPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsOneMember_fKDIp_zu3y9NXq6st9" style="width: 16%; text-align: right" title="Exercise price">72.563</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsOneMember_zLUDVMpf0Pp6" style="width: 16%; text-align: right" title="Exercise price">22.75</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsTwoMember_zZCIB5HCHOK" style="text-align: right" title="Number of warrants outstanding">433,825</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsTwoMember_zwJZhsmC3Qu6" title="Expiry date">May 28, 2026</span></td><td> </td> <td style="text-align: left">ILS</td><td id="xdx_98E_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uILSPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsTwoMember_fKDIp_zf6tBuvhiXP5" style="text-align: right" title="Exercise price">72.563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsTwoMember_fKDEp_zgXbS79NGEG4" style="text-align: right" title="Exercise price">22.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: right">(*) <span id="xdx_901_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsThreeMember_fKCop_zDotdRDJsndf" title="Number of warrants outstanding">252,967</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsThreeMember_fKg_____zcApCPXAUixa" title="Expiry date">January 4, 2026</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_985_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uILSPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsThreeMember_fKg_____ztm8klNxF2L8" style="text-align: right" title="Exercise price">5.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsThreeMember_fKg_____zIgKxAKsW1gf" style="text-align: right" title="Exercise price">3.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFourMember_zbtEMV9fQ93g" style="text-align: right" title="Number of warrants outstanding">3,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFourMember_z4SQrIajL35l" title="Expiry date">October 2, 2026</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_982_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uILSPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFourMember_fKDMp_zB5C40ZCBzz3" style="text-align: right" title="Exercise price">2.70</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFourMember_fKDIp_zzreFgbGki42" style="text-align: right" title="Exercise price">1.88</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFiveMember_zu4cx2FnrP7k" style="text-align: right" title="Number of warrants outstanding">183,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_906_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFiveMember_znPQsxFSDvAk" title="Expiry date">January 29, 2030</span></td><td> </td> <td style="text-align: left">USD</td><td id="xdx_980_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFiveMember_zoRP2ZG0anVb" style="text-align: right" title="Exercise price">8.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFiveMember_fKDMp_zvLP72BIf3jl" style="text-align: right" title="Exercise price">8.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsSixMember_zax1qicD1rqc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">324,625</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_90A_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsSixMember_zSgSG2adGQ7f" title="Expiry date">September 16, 2030</span></td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">USD</td><td id="xdx_983_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsSixMember_zjb39BDo7uBa" style="padding-bottom: 1pt; text-align: right" title="Exercise price">10.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_988_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsSixMember_fKDMp_zTad1YDCUh2h" style="padding-bottom: 1pt; text-align: right" title="Exercise price">10.00</td><td style="padding-bottom: 1pt; 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_988_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231_zFMSkB7StRl6" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">1,286,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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"><span id="xdx_F0D_zwCwBXynidG7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td><td style="text-align: justify"><span id="xdx_F19_zjLsk0ffLcQh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liability Warrants – see note 16.</span></td> </tr></table> <p id="xdx_8A6_z1D8kSbj4PYj" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 19 – WARRANTS AND OPTIONS (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b) Stock Options</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eifrs-full--DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_zLvT2PJGT94i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock option transactions for the years ended December 31, 2025, and 2024 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zoPXooJtkPE1">SCHEDULE OF STOCK OPTION TRANSACTIONS</span></span></p> <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">Number</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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise Price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(CAD)</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise Price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(USD)</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold; padding-bottom: 1pt">Balance January 1, 2024</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20241231_zyaaFlHkg658" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Number of stock options, beginning balance">1,411,170</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uCADPShares_c20240101__20241231_zMbv7J6PjfHd" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Weighted average exercise price, beginning balance">6.33</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20240101__20241231_zSlgbYCAMP9i" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Weighted average exercise price, beginning balance">4.78</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Options granted (i)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231_fKGkp_zshli7o0hdM3" style="text-align: right" title="Number of stock options, Exercise of options">552,000</td><td style="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="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Options cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231_zu1GCFmfeCKj" style="text-align: right" title="Number of stock options, Options cancelled"><span style="-sec-ix-hidden: xdx2ixbrl1729">-</span></td><td style="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="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231_zUAVLOeIucxb" style="text-align: right" title="Number of stock options, Options exercised"><span style="-sec-ix-hidden: xdx2ixbrl1731">-</span></td><td style="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="padding-bottom: 1pt">Expiry of options</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231_zZV3qsGkvB27" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Expiry of options">(206,500</td><td style="padding-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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance December 31, 2024</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_iS_pid_uShares_c20250101__20251231_z5rkloeNs114" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, beginning balance">1,756,670</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uCADPShares_c20250101__20251231_z7ifmgA1XCTi" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, beginning balance">5.39</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20250101__20251231_zJbZ2Leg2Y57" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, beginning balance">3.75</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Options cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231_z0ah00blnt7h" style="text-align: right" title="Number of stock options, Options cancelled">(127,668</td><td style="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">Options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231_z03ipdDpIorl" style="text-align: right" title="Number of stock options, Options exercised">(225,332</td><td style="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; padding-bottom: 1pt">Options granted (ii)(iii)(iiii)(iv)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231_fKGlpKShpaWkpKGlpaWkpKGl2KQ_____ziidmW8DZaOg" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Options granted">2,863,500</td><td style="padding-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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20250101__20251231_zcFj452ubJJk" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, ending balance">4,267,170</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uCADPShares_c20250101__20251231_zYP3T40NkcPc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, ending balance">6.14</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20250101__20251231_z1cGylbMlRDk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, ending balance">8.41</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.3in; text-align: justify"><span id="xdx_F04_zEPEmg9vxXsk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zsIiiDxu91Vb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 14, 2024, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_z8Yuegl2xQde" title="Number of stock options, options issued">552,000</span> stock options were issued to employees, consultants and officers with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zeQ55SjDkvD1" title="Number of stock options, exercise price">1.78</span>. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zLSu9mycvYO4" title="Options expire">August 13, 2029</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--FairValueOfOptionsGranted_pn3n3_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zc785soS4UD8" title="Fair value of options granted">779</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zC61h0nmoFT8" title="Share price">1.78</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zVJjHkgUjEIa" title="Expected option life">5</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zY1nDDPJMkoa" title="Volatility">109</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zw10Pxsqauq7" title="Risk-free interest rate">3.67</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zoGroTOgvQm2" title="Dividend yield">0</span>%.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F07_zbnIMgIFO8y5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_zDf4UCadTJXf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 15, 2025, the Company granted an employee <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zacGGDFRDqVe" title="Number of stock options, options granted">105,000</span> share options to purchase Common Shares of the company with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zQSklVcFavo6" title="Number of stock options, exercise price">6.40</span> per share. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zu7vMJHbbcJ1" title="Description of vesting of options">The share options vest quarterly starting on January 15, 2026</span>, and expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--ExpirationDateOfOptionsGranted_dd_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zRHoERqSfsY4" title="Options expiration date">January 15, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--FairValueOfOptionsGranted_pn3n3_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zxcZUsM3Ese4" title="Fair value of options granted">627</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zTj5MxZxM008" title="Share price">6.38</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zkLSwBk5Bnx1" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zdT4kbdzPHUk" title="Volatility">110</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_za1k2hzhPWTl" title="Risk-free interest rate">4.65</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zjMo3QonkDH3" title="Dividend yield">0</span>%.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F09_zN6JERbN5wm3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zEeks8QR2vJa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 12, 2025, the Company granted the CEO <span id="xdx_909_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_z6QBzeJgBwSa" title="Number of stock options, options granted">500,000</span> share options to purchase Common Shares with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zRl8TORoFltb" title="Number of stock options, exercise price">6.40</span> per share, vesting immediately and expiring on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_ecustom--ExpirationDateOfOptionsGranted_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zFbfhInRqgW4" title="Options expire">February 2, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--FairValueOfOptionsGranted_pn3n3_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zxPFBTZXoxjc" title="Fair value of options granted">3,092</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zs5moZahPblf" title="Share price">6.61</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_z1A8mQzGSPjf" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_z0LxzlTxQUk8" title="Volatility">110</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zcQRV7phBVvl" title="Risk-free interest rate">4.64</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zjYGas9YtSki" title="Dividend yield">0</span>%.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F05_zU6MDRzgM7bk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F13_zIrlpsJ1rtE1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 20, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zf3sUuLAUpAc" title="Number of options, granted">229,000</span> share options were granted to employees. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250620__20250620__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zhKGqkq8Od85" title="Number of options, granted">30,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20250620__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zAlUyE1cZyT9" title="Options granted, exercise price">1.775</span> per share and their vesting schedule is as follows: a third vest on June 30, 2025, a third on June 30, 2026, and a third on June 30, 2027. The remaining <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250620__20250620__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z0le5zSvrF58" title="Number of options, granted">199,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20250620__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z3FGb8827hN8" title="Options granted, exercise price">6.40</span> per share and their vesting schedule is as follows: a third vest on June 30, 2026, a third on June 30, 2027, and a third on June 30, 2028. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--ExpirationDateOfOptionsGranted_dd_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zFOyjaRYt6hl" title="Options expiration date">June 20, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--FairValueOfOptionsGranted_pn3n3_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zOdPDzjVhpd7" title="Fair value of options granted">2,252</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zq55dmoLm4T9" title="Share price">10.36</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zpNcSo6Xbs4e" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zEK5GmqaUwFl" title="Volatility">108</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z8dMdAlwuV3a" title="Risk-free interest rate">4.38</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z78DWqYJmXm" title="Dividend yield">0</span>%.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"><span id="xdx_F06_zeXacdap9dKk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F10_zjswrwaeYW4c" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 9, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zm4lYdQwrlD4" title="Number of options, granted">239,000</span> share options were granted to employees. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251009__20251009__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zzgZIfi4KHzk" title="Number of options, granted">215,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251009__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z7CXr8eWysmi" title="Options granted, exercise price">8.00</span> per share, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251009__20251009__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zpADdd01DPQa" title="Number of options, granted">24,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251009__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z9OZ1bWYOtb6" title="Options granted, exercise price">6.40</span> per share. The vesting schedule is as follows: a third vest on September 30, 2026, a third on September 30, 2027, and a third on September 30, 2028. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_ecustom--ExpirationDateOfOptionsGranted_dd_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z5OJyf8Cyk2f" title="Options expiration date">October 9, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--FairValueOfOptionsGranted_pn3n3_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zUObJVM50Qb4" title="Fair value of options granted">1,644</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z4CmM6hEepkc" title="Share price">7.33</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zjFShuiGz6E2" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zqqPhX18eNDa" title="Volatility">113</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zCePuLlarXd1" title="Risk-free interest rate">4.15</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z7MCdFfrP07g" title="Dividend yield">0</span>%.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"><span id="xdx_F04_zBbiDjtrk0Ll" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_z09fEvixYFF8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 30, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zaATpOfViws2" title="Number of options, granted">1,790,500</span> share options were granted to employees. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zoBzeN2b3cLj" title="Number of options, granted">474,500</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z44sj1nx03B8" title="Options granted, exercise price">8.00</span> per share and their vesting schedule is as follows: a third vest on December 30, 2025, a third on December 30, 2027, and a third on December 30, 2028. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z9bgJXaRnsk8" title="Number of options, granted">800,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zo0q1uhB0PA" title="Options granted, exercise price">8.00</span> per share and vest immediately. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zfyZczJx9ce8" title="Number of options, granted">1,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zCMC7gTb8Qxh" title="Options granted, exercise price">6.40</span> per share and their vesting schedule is as follows: a third vest on June 30, 2026, a third on June 30, 2027, and a third on June 30, 2028. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zWO5zGcTPeBi" title="Number of options, granted">15,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z9M0UOhxqZn" title="Options granted, exercise price">8.00</span> per share and their vesting schedule is as follows: a third vest immediately, a third on December 30, 2026, and a third on December 30, 2027. The remaining <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zd3sywufPkjh" title="Number of options, granted">500,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zB13GmcHeStb" title="Options granted, exercise price">6.00</span> per share and vest immediately. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_ecustom--ExpirationDateOfOptionsGranted_dd_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_ztCXKduOr2Wa" title="Options expiration date">December 30, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--FairValueOfOptionsGranted_pn3n3_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zdQVaT3CKCkf" title="Fair value of options granted">7,747</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zQXxnvb6x8vg" title="Share price">6.43</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zSrrkM37vEk7" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_ztmdquAPyCE9" title="Volatility">105</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z4bhDgphUCi2" title="Risk-free interest rate">4.13</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zutjpJcDB7J9" title="Dividend yield">0</span>%.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 19 – WARRANTS AND OPTIONS (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b) Stock Options (continued)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, the Company had outstanding stock options, enabling the holders to acquire common shares as follows: </span></td></tr> </table> <p id="xdx_8A0_zbWoeaHebrGe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eifrs-full--DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory_zePzTeTQNUhk" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zB1PEMjR53Q8">SCHEDULE OF OUTSTANDING STOCK OPTIONS</span></span></p> <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 colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Outstanding as</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>of December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercisable as</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>of December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(CAD)</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(USD)</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_zVOLU4s2ImV4" style="width: 12%; text-align: right" title="Number of stock options, ending balance">20,000</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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_zFI6f3O8tGyi" style="width: 12%; text-align: right" title="Number of stock options, Exercisable">20,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 35%"><span id="xdx_905_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_zUN38UU4BVbl" title="Number of stock options, Expiry date">June 3, 2026</span></td><td style="width: 2%"> </td> <td style="width: 2%; text-align: left">CAD</td><td id="xdx_983_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_zr76AbSC0APf" style="width: 12%; text-align: right" title="Number of stock options, Exercise price">21.00</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--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_z3pd4O4jqL53" style="width: 12%; text-align: right" title="Number of stock options, Exercise price">15.32</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zSWT3yyu5yx3" style="text-align: right" title="Number of stock options, Outstanding">6,670</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zoT0TH1hYFtb" style="text-align: right" title="Number of stock options, Exercisable">6,670</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_909_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zfa4ZaAzXE12" title="Number of stock options, Expiry date">October 28, 2026</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zkJDGzNoae64" style="text-align: right" title="Number of stock options, Exercise price">20.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zDnFphyi3oe4" style="text-align: right" title="Number of stock options, Exercise price">14.59</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_z34y2SRl5sS3" style="text-align: right" title="Number of stock options, Outstanding">360,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_zNzqcT2Purul" style="text-align: right" title="Number of stock options, Exercisable">360,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_902_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_zxq2eG0RRgyk" title="Number of stock options, Expiry date">August 2, 2032</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_z6lKgUQxEvGd" style="text-align: right" title="Number of stock options, Exercise price">8.90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_zOkFpWyXj7p5" style="text-align: right" title="Number of stock options, Exercise price">6.49</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zC09xbUBlX4" style="text-align: right" title="Number of stock options, Outstanding">120,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zjCrq78xXTWg" style="text-align: right" title="Number of stock options, Exercisable">120,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90C_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zWmYM0GfiVb3" title="Number of stock options, Expiry date">August 21, 2032</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zmCTa26S3oK3" style="text-align: right" title="Number of stock options, Exercise price">10.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zJbKVIadk4a9" style="text-align: right" title="Number of stock options, Exercise price">7.30</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_z30S8uP3G5b8" style="text-align: right" title="Number of stock options, Outstanding">220,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_zwfoZmJ3N9g8" style="text-align: right" title="Number of stock options, Exercisable">220,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_907_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_zNX1upBxajpi" title="Number of stock options, Expiry date">January 4, 2033</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_z7tvYcp6f9j2" style="text-align: right" title="Number of stock options, Exercise price">4.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_zGDVa6O8S6b7" style="text-align: right" title="Number of stock options, Exercise price">3.01</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zcfZ9auNRpi" style="text-align: right" title="Number of stock options, Outstanding">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zrAgGeetxPVb" style="text-align: right" title="Number of stock options, Exercisable">100,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_900_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zflKOYx9HLa3" title="Number of stock options, Expiry date">January 4, 2033</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zOITl34lnkr2" style="text-align: right" title="Number of stock options, Exercise price">4.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zAPadoig7iJi" style="text-align: right" title="Number of stock options, Exercise price">3.01</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_zuf2Jo04Fay8" style="text-align: right" title="Number of stock options, Outstanding">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_zBhuhDy9s8A3" style="text-align: right" title="Number of stock options, Exercisable">40,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90F_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_zFKbvsFAAPa8" title="Number of stock options, Expiry date">November 25, 2027</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_zY4H5hybw528" style="text-align: right" title="Number of stock options, Exercise price">5.03</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_ztWgAcdIgdV7" style="text-align: right" title="Number of stock options, Exercise price">3.67</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_znXYFWEOALB2" style="text-align: right" title="Number of stock options, Outstanding">103,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_zT9UmqkOSUU8" style="text-align: right" title="Number of stock options, Exercisable">91,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_905_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_zIqALkcdDZV5" title="Number of stock options, Expiry date">April 18, 2033</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_zXLujalY6WOg" style="text-align: right" title="Number of stock options, Exercise price">4.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_zcLjIpFaF2C3" style="text-align: right" title="Number of stock options, Exercise price">2.92</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_zj3G0lYWpqj1" style="text-align: right" title="Number of stock options, Outstanding">441,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_zrTlJnj9Ps8e" style="text-align: right" title="Number of stock options, Exercisable">146,333</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_909_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_z2X4EF63cyGj" title="Number of stock options, Expiry date">August 14, 2034</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98D_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_zEoMC2y6uNgj" style="text-align: right" title="Number of stock options, Exercise price">2.43</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_zxaT1yviOo52" style="text-align: right" title="Number of stock options, Exercise price">1.78</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_z5jJ5Fw8APeh" style="text-align: right" title="Number of stock options, Outstanding">105,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_zs4w9oRevkbb" style="text-align: right" title="Number of stock options, Exercisable"><span style="-sec-ix-hidden: xdx2ixbrl1993">-</span></td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90E_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_zgjiK2lhDBS9" title="Number of stock options, Expiry date">January 15, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_981_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_zNMYXqSHUpAc" style="text-align: right" title="Number of stock options, Exercise price">8.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_z21kN03ZLaK3" style="text-align: right" title="Number of stock options, Exercise price">6.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_zSoMI6dULmrb" style="text-align: right" title="Number of stock options, Outstanding">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_zpWBujDTxMtc" style="text-align: right" title="Number of stock options, Exercisable">500,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90B_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_z0I8E9ujrB2l" title="Number of stock options, Expiry date">February 2, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_zHBM33Q0isWg" style="text-align: right" title="Number of stock options, Exercise price">8.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_zFdXDQeLpHZg" style="text-align: right" title="Number of stock options, Exercise price">6.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_zf7fGbC2J435" style="text-align: right" title="Number of stock options, Outstanding">30,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_zty5TERN5ASd" style="text-align: right" title="Number of stock options, Exercisable">10,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_908_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_zRvJRGJ8CQR8" title="Number of stock options, Expiry date">June 20, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_z6oT5miYaVb2" style="text-align: right" title="Number of stock options, Exercise price">2.43</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_zDfJG9t0kVck" style="text-align: right" title="Number of stock options, Exercise price">1.775</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_zOYbX34sJ9T6" style="text-align: right" title="Number of stock options, Outstanding">192,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_z1COrUwW4nFj" style="text-align: right" title="Number of stock options, Exercisable"><span style="-sec-ix-hidden: xdx2ixbrl2023">-</span></td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90A_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_zvw5IT7oX7Th" title="Number of stock options, Expiry date">June 20, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_988_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_zZseZbaZWKd2" style="text-align: right" title="Number of stock options, Exercise price">8.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_zmUiwfp1iT96" style="text-align: right" title="Number of stock options, Exercise price">6.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_zE3C7bI1F1S3" style="text-align: right" title="Number of stock options, Outstanding">239,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_zUQFimrIyNm8" style="text-align: right" title="Number of stock options, Exercisable">6,667</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_902_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_zIpwa0pX1r7g" title="Number of stock options, Expiry date">October 9, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_z2jeqLBKANCc" style="text-align: right" title="Number of stock options, Exercise price">10.96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_zmQPxG5tDNs5" style="text-align: right" title="Number of stock options, Exercise price">8.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zaktGK1a3ZJ" style="text-align: right" title="Number of stock options, Outstanding">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zceS7zT9lPSc" style="text-align: right" title="Number of stock options, Exercisable">500,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_903_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zMsZSGViHUY9" title="Number of stock options, Expiry date">December 30, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_988_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zivxu3nNiJ57" style="text-align: right" title="Number of stock options, Exercise price">8.22</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zWEYndInPo7g" style="text-align: right" title="Number of stock options, Exercise price">6.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_zzJrMCufYsO8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Outstanding">1,290,500</td><td style="padding-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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_zNfWn3yOpi39" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Exercisable">805,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><span id="xdx_90D_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_z4BsK3hpjI03" title="Number of stock options, Expiry date">December 30, 2035</span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">CAD</td><td id="xdx_983_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_zaUvyiz5Ejtk" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Exercise price">10.96</td><td style="padding-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--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_zH9zLW0VsxT1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Exercise price">8.00</td><td style="padding-bottom: 1pt; 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_982_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231_zqmP7xxBzKL1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Outstanding">4,267,170</td><td style="padding-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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231_ztEZKf4t8LOa" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Exercisable">2,925,670</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zleolteYvQn6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based compensation expense is recognized over the vesting period of options. During the year ended December 31, 2025, share-based compensation of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFdBUlJBTlRTIEFORCBPUFRJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_pn3n3_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--ShareOptionsMember_zL8jwmK5uJZe" title="Share based compensation">12,703</span> was recognized and charged to the Consolidated Statement of Comprehensive Loss (December 31, 2024 - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFdBUlJBTlRTIEFORCBPUFRJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_902_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_pn3n3_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--ShareOptionsMember_zP2LtJXvgfR1" title="Share based compensation">729</span>, December 31, 2023 – $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFdBUlJBTlRTIEFORCBPUFRJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_pn3n3_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--ShareOptionsMember_zOYFUcm3zRNg" title="Share based compensation">4,245</span>). </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c) RSU’s</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 4, 2023, the Company granted <span id="xdx_909_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20230104__20230104__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--DirectorsOfficersAndAdvisersMember_zV6P3NaDaM3d" title="RSU's granted">410,800</span> RSUs to directors, officers and advisers, of which <span id="xdx_90F_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20230104__20230104__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--ExecutivesAndDirectorsMember_z6IhbUxZasH9" title="RSU's granted">104,000</span> RSUs are to executives and directors, pursuant to the Company’s RSU Plan and in acknowledgment of the Company’s management recent success and increased future workload. <span id="xdx_908_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20230104__20230104__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--DirectorsOfficersAndAdvisersMember_z98eu1pcCyP6" title="Description of RSU's vesting and conversion">The RSUs will vest at each recipient’s discretion and taking into account personal tax implications and convert into 410,800 common shares of no-par value in the Company</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 18, 2023, the Company granted <span id="xdx_90C_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20230418__20230418__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zeRiXAAMvpal" title="RSU's granted">46,500</span> RSUs to employees, pursuant to the Company’s RSU Plan. The RSUs will vest at each recipient’s discretion and taking into account personal tax implications and convert into <span id="xdx_90D_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20230418__20230418__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zXfDJ710dG5l" title="Description of RSU's vesting and conversion">46,500</span> common shares of no-par value in the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 28, 2023, the Company granted <span id="xdx_90B_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20230628__20230628__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--OfficersMember_zdAQDc0yyzG5" title="RSU's granted">66,000</span> Restricted Share Units (“RSUs”) to officers pursuant to the Company’s RSU Plan. <span id="xdx_905_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20230628__20230628__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--OfficersMember_zNluPco5LVo4" title="Description of RSU's vesting and conversion">The RSUs will vest at each recipient’s discretion and taking into account personal tax implications and convert into 66,000 common shares of no-par value in the Company (“Common Shares”)</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 14, 2024, the Company granted <span id="xdx_90A_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20240814__20240814__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--OfficersAndAdvisersMember_zlWQLxrUITVj" title="RSU's granted">326,000</span> Restricted Share Units (“RSUs”) to officers and advisors, pursuant to the Company’s RSU Plan. <span id="xdx_90F_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20240814__20240814__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--OfficersAndAdvisersMember_z5ehPizkKkml" title="Description of RSU's vesting and conversion">The RSUs will vest at each recipient’s discretion and taking into account personal tax implications and convert into 326,000 common shares of no-par value in the Company</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 15, 2025, the Company granted an employee <span id="xdx_90D_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20250115__20250115__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zrxYWUYQjTdh" title="RSU's granted">20,000</span> Restricted Share Units (“RSUs”) pursuant to the Company’s RSU plan and in acknowledgement of the Company’s recent success and future workload. The RSUs will vest immediately.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 12, 2025, the Company granted the CEO <span id="xdx_902_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20250212__20250212__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zm7HGU8RYyt5" title="RSU's granted">400,000</span> RSUs pursuant to the Company’s RSU plan and in acknowledgement of the Company’s recent success and future workload. <span id="xdx_90D_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20250212__20250212__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zGZWz8l5L8w3" title="Description of RSU's vesting and conversion">The RSUs will vest upon the Company entering into one or more agreements for the binding supply of at least 10,000 smart carts</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 20, 2025, the Company granted <span id="xdx_906_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20250620__20250620__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--AdvisorMember_zeYn60eM8gob" title="RSU's granted">125,000</span> RSUs to an advisor. The RSUs vest immediately.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 28, 2025, the Company granted the CEO <span id="xdx_908_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20251228__20251228__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zbIC3H6G11fi" title="RSU's granted">500,000</span> RSUs pursuant to the Company’s RSU plan and in acknowledgement of the Company’s recent success and future workload. <span id="xdx_907_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20251228__20251228__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_z2UH70IEnli7" title="Description of RSU's vesting and conversion">The RSUs will vest upon the Company entering into one or more agreements for the binding supply of at least 30,000 smart carts</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 30, 2025, the Company granted <span id="xdx_903_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20251230__20251230__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember__ifrs-full--CounterpartiesAxis__custom--AdvisorMember_zdHTb9CdgO3e" title="RSU's granted">500,000</span> RSUs to an advisor. The RSUs vest immediately.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_ecustom--DisclosureOfNumberOfSharesOfOtherEquityInstrumentsExplanatory_zMBsEfpRkgJ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">RSU’s transactions for the year ended December 31, 2025, and for the year ended December 31, 2024, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BB_zfz8OKTUdArc">SCHEDULE OF RSU’S TRANSACTIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">Balance, January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zvPKqo9KnkG9" style="width: 18%; text-align: right" title="Number of RSU's, beginning balance">588,834</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">RSUs granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zpO7w5H3u8oe" style="text-align: right" title="Number of RSU's, granted">326,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expiry of RSUs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zeAKLJBunhI7" style="text-align: right" title="Number of RSU's, Expiry">(40,166</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercise of RSUs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_ziODDVmNkOhe" style="border-bottom: Black 1pt solid; text-align: right" title="Number of RSU's, Exercise">(764,001</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Balance, December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zFy08OyRF4ei" style="text-align: right" title="Number of RSU's, beginning balance">110,667</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">RSUs granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zDGmc4Xjcmkg" style="text-align: right" title="Number of RSU's, granted">1,545,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expiry of RSUs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zPwPCUDIuvqk" style="text-align: right" title="Number of RSU's, Expiry">(6,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercise of RSUs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zEuhJ8XpW3Ll" style="border-bottom: Black 1pt solid; text-align: right" title="Number of RSU's, Exercise">(219,667</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Balance, December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zFiuZ3OBFTL1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of RSU's, ending balance">1,430,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zExv6L8C6mSd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total exercisable RSU’s as at December 31, 2025, are <span id="xdx_902_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zhP7qMIN5to7" title="RSU's exercisable">930,000</span>. During the year ended December 31, 2025, share-based compensation in respect of RSU’s of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFdBUlJBTlRTIEFORCBPUFRJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_pn3n3_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zKTZIY3UdQl1" title="Share based compensation">7,619</span> was charged to the Consolidated Statement of Comprehensive Loss (December 31, 2024 – $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFdBUlJBTlRTIEFORCBPUFRJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_pn3n3_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zbhE1973wnn6" title="Share based compensation">1,184</span>, December 31, 2023 – $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFdBUlJBTlRTIEFORCBPUFRJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_902_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_pn3n3_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_z1HejjN86wU1" title="Share based compensation">1,079</span>).</span></p> <p id="xdx_89C_ecustom--DisclosureOfWarrantsTransactionsExplanatory_zdgPHs37cwQ2" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zRNv3DeHM1hk">SCHEDULE OF WARRANTS TRANSACTIONS</span></span></p> <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">Number</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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise Price</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; padding-bottom: 1pt">Balance, January 1, 2024</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--ClassOfWarrantsOrRightOutstanding_iS_pid_c20240101__20241231_zNJ6Vtl3JW4h" style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right" title="Number of warrants outstanding, balance">4,386,234</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ClassOfWarrantOrRightOutstandingWeightedAverageExercisePrice_iS_pid_c20240101__20241231_zhcvZQ5e4p9h" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Weighted average exercise price, balance">6.58</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrants issued in the January 2024 Registered Direct Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightsIssued_pid_c20240101__20241231__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFourRegisteredDirectOfferingMember_zi5PZOYSNFu3" style="text-align: right" title="Number of warrants outstanding, warrants issued">651,062</td><td style="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">Warrants issued in the July 2024 Private Placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightsIssued_pid_c20240101__20241231__custom--SubsidiarySaleOfStocksAxis__custom--JulyTwoThousandTwentyFourPrivatePlacementMember_zyWyCyGZdWhg" style="text-align: right" title="Number of warrants outstanding, warrants issued">1,200,000</td><td style="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>Exercise of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ClassOfWarrantOrRightOutstandingWarrantsExercised_iN_pid_di_c20240101__20241231_zzm9bA1EzVu8" style="text-align: right" title="Number of warrants outstanding, exercise of warrants">(1,330,300</td><td style="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; padding-bottom: 1pt">Warrants issued in the October 2024 Private Placement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--ClassOfWarrantOrRightsIssued_pid_c20240101__20241231__custom--SubsidiarySaleOfStocksAxis__custom--OctoberTwoThousandTwentyFourPrivatePlacementMember_zVUhbjcbFzPl" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, warrants issued">21,333</td><td style="padding-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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance, December 31, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--ClassOfWarrantsOrRightOutstanding_iS_pid_c20250101__20251231_zDMhSZzDLwmi" style="font-weight: bold; text-align: right" title="Number of warrants outstanding, balance">4,928,329</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--ClassOfWarrantOrRightOutstandingWeightedAverageExercisePrice_iS_pid_c20250101__20251231_zGX3vXNGZS41" style="text-align: right" title="Weighted average exercise price, balance">6.17</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expiry of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ClassOfWarrantOrRightOutstandingWarrantsExpired_iN_pid_di_c20250101__20251231_z0ksMRQ52mPl" style="text-align: right" title="Number of warrants expiry">(721,239</td><td style="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>Exercise of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ClassOfWarrantOrRightOutstandingWarrantsExercised_iN_pid_di_c20250101__20251231_zZ0oV5YjzJmk" style="text-align: right" title="Number of warrants exercise">(3,474,595</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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Warrants issued in the January 2025 Registered Direct Offering and September 2025 underwritten public offering</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightsIssued_pid_c20250101__20251231__custom--SubsidiarySaleOfStocksAxis__custom--JanuaryTwoThousandTwentyFiveRegisteredDirectOfferingMember_zON5d33eKov8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, warrants issued">554,313</td><td style="padding-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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance, December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_ecustom--ClassOfWarrantsOrRightOutstanding_iE_pid_c20250101__20251231_zidAmFT41l95" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of warrants outstanding, balance">1,286,808</td><td style="padding-bottom: 1pt; font-weight: bold; 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_ecustom--ClassOfWarrantOrRightOutstandingWeightedAverageExercisePrice_iE_pid_c20250101__20251231_z6mhzVX1O87d" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, balance">13.39</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 4386234 6.58 651062 1200000 1330300 21333 4928329 6.17 721239 3474595 554313 1286808 13.39 <p id="xdx_89C_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_zXu6VlhAEPO1" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zs5e8znGS1Fj">SCHEDULE OF OUTSTANDING WARRANTS</span></span></p> <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 colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry date</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</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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(USD)</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsOneMember_zHBsA18g6EI3" style="width: 16%; text-align: right" title="Number of warrants outstanding">88,440</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 39%; text-align: center"><span id="xdx_90C_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsOneMember_zdckxnt2yCSb" title="Expiry date">April 18, 2026</span></td><td style="width: 2%"> </td> <td style="width: 2%; text-align: left">ILS</td><td id="xdx_986_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uILSPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsOneMember_fKDIp_zu3y9NXq6st9" style="width: 16%; text-align: right" title="Exercise price">72.563</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsOneMember_zLUDVMpf0Pp6" style="width: 16%; text-align: right" title="Exercise price">22.75</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsTwoMember_zZCIB5HCHOK" style="text-align: right" title="Number of warrants outstanding">433,825</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsTwoMember_zwJZhsmC3Qu6" title="Expiry date">May 28, 2026</span></td><td> </td> <td style="text-align: left">ILS</td><td id="xdx_98E_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uILSPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsTwoMember_fKDIp_zf6tBuvhiXP5" style="text-align: right" title="Exercise price">72.563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsTwoMember_fKDEp_zgXbS79NGEG4" style="text-align: right" title="Exercise price">22.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: right">(*) <span id="xdx_901_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsThreeMember_fKCop_zDotdRDJsndf" title="Number of warrants outstanding">252,967</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsThreeMember_fKg_____zcApCPXAUixa" title="Expiry date">January 4, 2026</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_985_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uILSPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsThreeMember_fKg_____ztm8klNxF2L8" style="text-align: right" title="Exercise price">5.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsThreeMember_fKg_____zIgKxAKsW1gf" style="text-align: right" title="Exercise price">3.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFourMember_zbtEMV9fQ93g" style="text-align: right" title="Number of warrants outstanding">3,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFourMember_z4SQrIajL35l" title="Expiry date">October 2, 2026</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_982_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uILSPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFourMember_fKDMp_zB5C40ZCBzz3" style="text-align: right" title="Exercise price">2.70</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFourMember_fKDIp_zzreFgbGki42" style="text-align: right" title="Exercise price">1.88</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFiveMember_zu4cx2FnrP7k" style="text-align: right" title="Number of warrants outstanding">183,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_906_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFiveMember_znPQsxFSDvAk" title="Expiry date">January 29, 2030</span></td><td> </td> <td style="text-align: left">USD</td><td id="xdx_980_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFiveMember_zoRP2ZG0anVb" style="text-align: right" title="Exercise price">8.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsFiveMember_fKDMp_zvLP72BIf3jl" style="text-align: right" title="Exercise price">8.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsSixMember_zax1qicD1rqc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">324,625</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_90A_ecustom--WarrantsAndRightsOutstandingExpiryDate_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsSixMember_zSgSG2adGQ7f" title="Expiry date">September 16, 2030</span></td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">USD</td><td id="xdx_983_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsSixMember_zjb39BDo7uBa" style="padding-bottom: 1pt; text-align: right" title="Exercise price">10.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_988_ecustom--ClassOfWarrantOrRightExercisePrice_iI_pid_uUSDPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--WarrantsSixMember_fKDMp_zTad1YDCUh2h" style="padding-bottom: 1pt; text-align: right" title="Exercise price">10.00</td><td style="padding-bottom: 1pt; 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_988_ecustom--ClassOfWarrantsOrRightOutstanding_iI_pid_c20251231_zFMSkB7StRl6" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">1,286,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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"><span id="xdx_F0D_zwCwBXynidG7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td><td style="text-align: justify"><span id="xdx_F19_zjLsk0ffLcQh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liability Warrants – see note 16.</span></td> </tr></table> 88440 2026-04-18 72.563 22.75 433825 2026-05-28 72.563 22.75 252967 2026-01-04 5.13 3.75 3200 2026-10-02 2.70 1.88 183751 2030-01-29 8.00 8.00 324625 2030-09-16 10.00 10.00 1286808 <p id="xdx_893_eifrs-full--DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_zLvT2PJGT94i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock option transactions for the years ended December 31, 2025, and 2024 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zoPXooJtkPE1">SCHEDULE OF STOCK OPTION TRANSACTIONS</span></span></p> <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">Number</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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise Price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(CAD)</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise Price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(USD)</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold; padding-bottom: 1pt">Balance January 1, 2024</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20241231_zyaaFlHkg658" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Number of stock options, beginning balance">1,411,170</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uCADPShares_c20240101__20241231_zMbv7J6PjfHd" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Weighted average exercise price, beginning balance">6.33</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20240101__20241231_zSlgbYCAMP9i" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Weighted average exercise price, beginning balance">4.78</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Options granted (i)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231_fKGkp_zshli7o0hdM3" style="text-align: right" title="Number of stock options, Exercise of options">552,000</td><td style="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="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Options cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231_zu1GCFmfeCKj" style="text-align: right" title="Number of stock options, Options cancelled"><span style="-sec-ix-hidden: xdx2ixbrl1729">-</span></td><td style="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="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231_zUAVLOeIucxb" style="text-align: right" title="Number of stock options, Options exercised"><span style="-sec-ix-hidden: xdx2ixbrl1731">-</span></td><td style="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="padding-bottom: 1pt">Expiry of options</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231_zZV3qsGkvB27" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Expiry of options">(206,500</td><td style="padding-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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance December 31, 2024</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_iS_pid_uShares_c20250101__20251231_z5rkloeNs114" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, beginning balance">1,756,670</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uCADPShares_c20250101__20251231_z7ifmgA1XCTi" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, beginning balance">5.39</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20250101__20251231_zJbZ2Leg2Y57" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, beginning balance">3.75</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Options cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231_z0ah00blnt7h" style="text-align: right" title="Number of stock options, Options cancelled">(127,668</td><td style="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">Options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231_z03ipdDpIorl" style="text-align: right" title="Number of stock options, Options exercised">(225,332</td><td style="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; padding-bottom: 1pt">Options granted (ii)(iii)(iiii)(iv)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231_fKGlpKShpaWkpKGlpaWkpKGl2KQ_____ziidmW8DZaOg" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Options granted">2,863,500</td><td style="padding-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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20250101__20251231_zcFj452ubJJk" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, ending balance">4,267,170</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uCADPShares_c20250101__20251231_zYP3T40NkcPc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, ending balance">6.14</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20250101__20251231_z1cGylbMlRDk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, ending balance">8.41</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.3in; text-align: justify"><span id="xdx_F04_zEPEmg9vxXsk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zsIiiDxu91Vb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 14, 2024, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_z8Yuegl2xQde" title="Number of stock options, options issued">552,000</span> stock options were issued to employees, consultants and officers with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zeQ55SjDkvD1" title="Number of stock options, exercise price">1.78</span>. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zLSu9mycvYO4" title="Options expire">August 13, 2029</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--FairValueOfOptionsGranted_pn3n3_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zc785soS4UD8" title="Fair value of options granted">779</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zC61h0nmoFT8" title="Share price">1.78</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zVJjHkgUjEIa" title="Expected option life">5</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zY1nDDPJMkoa" title="Volatility">109</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zw10Pxsqauq7" title="Risk-free interest rate">3.67</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20240814__20240814__ifrs-full--CounterpartiesAxis__custom--EmployeesConsultantsAndOfficersMember_zoGroTOgvQm2" title="Dividend yield">0</span>%.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F07_zbnIMgIFO8y5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_zDf4UCadTJXf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 15, 2025, the Company granted an employee <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zacGGDFRDqVe" title="Number of stock options, options granted">105,000</span> share options to purchase Common Shares of the company with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zQSklVcFavo6" title="Number of stock options, exercise price">6.40</span> per share. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zu7vMJHbbcJ1" title="Description of vesting of options">The share options vest quarterly starting on January 15, 2026</span>, and expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--ExpirationDateOfOptionsGranted_dd_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zRHoERqSfsY4" title="Options expiration date">January 15, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--FairValueOfOptionsGranted_pn3n3_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zxcZUsM3Ese4" title="Fair value of options granted">627</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zTj5MxZxM008" title="Share price">6.38</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zkLSwBk5Bnx1" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zdT4kbdzPHUk" title="Volatility">110</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_za1k2hzhPWTl" title="Risk-free interest rate">4.65</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250115__20250115__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zjMo3QonkDH3" title="Dividend yield">0</span>%.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F09_zN6JERbN5wm3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zEeks8QR2vJa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 12, 2025, the Company granted the CEO <span id="xdx_909_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_z6QBzeJgBwSa" title="Number of stock options, options granted">500,000</span> share options to purchase Common Shares with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zRl8TORoFltb" title="Number of stock options, exercise price">6.40</span> per share, vesting immediately and expiring on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_ecustom--ExpirationDateOfOptionsGranted_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zFbfhInRqgW4" title="Options expire">February 2, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--FairValueOfOptionsGranted_pn3n3_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zxPFBTZXoxjc" title="Fair value of options granted">3,092</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zs5moZahPblf" title="Share price">6.61</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_z1A8mQzGSPjf" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_z0LxzlTxQUk8" title="Volatility">110</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zcQRV7phBVvl" title="Risk-free interest rate">4.64</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250212__20250212__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember_zjYGas9YtSki" title="Dividend yield">0</span>%.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F05_zU6MDRzgM7bk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F13_zIrlpsJ1rtE1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 20, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zf3sUuLAUpAc" title="Number of options, granted">229,000</span> share options were granted to employees. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250620__20250620__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zhKGqkq8Od85" title="Number of options, granted">30,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20250620__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zAlUyE1cZyT9" title="Options granted, exercise price">1.775</span> per share and their vesting schedule is as follows: a third vest on June 30, 2025, a third on June 30, 2026, and a third on June 30, 2027. The remaining <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250620__20250620__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z0le5zSvrF58" title="Number of options, granted">199,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20250620__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z3FGb8827hN8" title="Options granted, exercise price">6.40</span> per share and their vesting schedule is as follows: a third vest on June 30, 2026, a third on June 30, 2027, and a third on June 30, 2028. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--ExpirationDateOfOptionsGranted_dd_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zFOyjaRYt6hl" title="Options expiration date">June 20, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--FairValueOfOptionsGranted_pn3n3_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zOdPDzjVhpd7" title="Fair value of options granted">2,252</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zq55dmoLm4T9" title="Share price">10.36</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zpNcSo6Xbs4e" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zEK5GmqaUwFl" title="Volatility">108</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z8dMdAlwuV3a" title="Risk-free interest rate">4.38</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250620__20250620__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z78DWqYJmXm" title="Dividend yield">0</span>%.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"><span id="xdx_F06_zeXacdap9dKk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F10_zjswrwaeYW4c" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 9, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zm4lYdQwrlD4" title="Number of options, granted">239,000</span> share options were granted to employees. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251009__20251009__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zzgZIfi4KHzk" title="Number of options, granted">215,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251009__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z7CXr8eWysmi" title="Options granted, exercise price">8.00</span> per share, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251009__20251009__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zpADdd01DPQa" title="Number of options, granted">24,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251009__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z9OZ1bWYOtb6" title="Options granted, exercise price">6.40</span> per share. The vesting schedule is as follows: a third vest on September 30, 2026, a third on September 30, 2027, and a third on September 30, 2028. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_ecustom--ExpirationDateOfOptionsGranted_dd_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z5OJyf8Cyk2f" title="Options expiration date">October 9, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--FairValueOfOptionsGranted_pn3n3_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zUObJVM50Qb4" title="Fair value of options granted">1,644</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z4CmM6hEepkc" title="Share price">7.33</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zjFShuiGz6E2" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zqqPhX18eNDa" title="Volatility">113</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zCePuLlarXd1" title="Risk-free interest rate">4.15</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20251009__20251009__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z7MCdFfrP07g" title="Dividend yield">0</span>%.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </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; text-align: justify"><span id="xdx_F04_zBbiDjtrk0Ll" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_z09fEvixYFF8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 30, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zaATpOfViws2" title="Number of options, granted">1,790,500</span> share options were granted to employees. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zoBzeN2b3cLj" title="Number of options, granted">474,500</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z44sj1nx03B8" title="Options granted, exercise price">8.00</span> per share and their vesting schedule is as follows: a third vest on December 30, 2025, a third on December 30, 2027, and a third on December 30, 2028. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z9bgJXaRnsk8" title="Number of options, granted">800,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zo0q1uhB0PA" title="Options granted, exercise price">8.00</span> per share and vest immediately. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zfyZczJx9ce8" title="Number of options, granted">1,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zCMC7gTb8Qxh" title="Options granted, exercise price">6.40</span> per share and their vesting schedule is as follows: a third vest on June 30, 2026, a third on June 30, 2027, and a third on June 30, 2028. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zWO5zGcTPeBi" title="Number of options, granted">15,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z9M0UOhxqZn" title="Options granted, exercise price">8.00</span> per share and their vesting schedule is as follows: a third vest immediately, a third on December 30, 2026, and a third on December 30, 2027. The remaining <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20251230__20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zd3sywufPkjh" title="Number of options, granted">500,000</span> share options have an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20251230__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zB13GmcHeStb" title="Options granted, exercise price">6.00</span> per share and vest immediately. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_ecustom--ExpirationDateOfOptionsGranted_dd_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_ztCXKduOr2Wa" title="Options expiration date">December 30, 2035</span>. The fair value of the options granted was estimated at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--FairValueOfOptionsGranted_pn3n3_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zdQVaT3CKCkf" title="Fair value of options granted">7,747</span> using the Black-Scholes option pricing model, using the following assumptions: Share Price: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uUSDPShares_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zQXxnvb6x8vg" title="Share price">6.43</span>; Expected option life <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_ecustom--DescriptionOfOptionLifeShareOptionGranted_dtY_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zSrrkM37vEk7" title="Expected option life">10</span> years; Volatility <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_ztmdquAPyCE9" title="Volatility">105</span>%; Risk-free interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_z4bhDgphUCi2" title="Risk-free interest rate">4.13</span>%; Dividend yield <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBUUkFOU0FDVElPTlMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20251230__20251230__ifrs-full--CounterpartiesAxis__custom--EmployeesMember_zutjpJcDB7J9" title="Dividend yield">0</span>%.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 19 – WARRANTS AND OPTIONS (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b) Stock Options (continued)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, the Company had outstanding stock options, enabling the holders to acquire common shares as follows: </span></td></tr> </table> 1411170 6.33 4.78 552000 206500 1756670 5.39 3.75 127668 225332 2863500 4267170 6.14 8.41 552000 1.78 2029-08-13 779000 1.78 P5Y 1.09 0.0367 0 105000 6.40 The share options vest quarterly starting on January 15, 2026 2035-01-15 627000 6.38 P10Y 1.10 0.0465 0 500000 6.40 2035-02-02 3092000 6.61 P10Y 1.10 0.0464 0 229000 30000 1.775 199000 6.40 2035-06-20 2252000 10.36 P10Y 1.08 0.0438 0 239000 215000 8.00 24000 6.40 2035-10-09 1644000 7.33 P10Y 1.13 0.0415 0 1790500 474500 8.00 800000 8.00 1000 6.40 15000 8.00 500000 6.00 2035-12-30 7747000 6.43 P10Y 1.05 0.0413 0 <p id="xdx_892_eifrs-full--DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory_zePzTeTQNUhk" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zB1PEMjR53Q8">SCHEDULE OF OUTSTANDING STOCK OPTIONS</span></span></p> <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 colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Outstanding as</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>of December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercisable as</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>of December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(CAD)</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise price</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(USD)</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_zVOLU4s2ImV4" style="width: 12%; text-align: right" title="Number of stock options, ending balance">20,000</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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_zFI6f3O8tGyi" style="width: 12%; text-align: right" title="Number of stock options, Exercisable">20,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 35%"><span id="xdx_905_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_zUN38UU4BVbl" title="Number of stock options, Expiry date">June 3, 2026</span></td><td style="width: 2%"> </td> <td style="width: 2%; text-align: left">CAD</td><td id="xdx_983_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_zr76AbSC0APf" style="width: 12%; text-align: right" title="Number of stock options, Exercise price">21.00</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--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionOneMember_z3pd4O4jqL53" style="width: 12%; text-align: right" title="Number of stock options, Exercise price">15.32</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zSWT3yyu5yx3" style="text-align: right" title="Number of stock options, Outstanding">6,670</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zoT0TH1hYFtb" style="text-align: right" title="Number of stock options, Exercisable">6,670</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_909_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zfa4ZaAzXE12" title="Number of stock options, Expiry date">October 28, 2026</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zkJDGzNoae64" style="text-align: right" title="Number of stock options, Exercise price">20.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwoMember_zDnFphyi3oe4" style="text-align: right" title="Number of stock options, Exercise price">14.59</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_z34y2SRl5sS3" style="text-align: right" title="Number of stock options, Outstanding">360,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_zNzqcT2Purul" style="text-align: right" title="Number of stock options, Exercisable">360,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_902_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_zxq2eG0RRgyk" title="Number of stock options, Expiry date">August 2, 2032</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_z6lKgUQxEvGd" style="text-align: right" title="Number of stock options, Exercise price">8.90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThreeMember_zOkFpWyXj7p5" style="text-align: right" title="Number of stock options, Exercise price">6.49</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zC09xbUBlX4" style="text-align: right" title="Number of stock options, Outstanding">120,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zjCrq78xXTWg" style="text-align: right" title="Number of stock options, Exercisable">120,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90C_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zWmYM0GfiVb3" title="Number of stock options, Expiry date">August 21, 2032</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zmCTa26S3oK3" style="text-align: right" title="Number of stock options, Exercise price">10.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourMember_zJbKVIadk4a9" style="text-align: right" title="Number of stock options, Exercise price">7.30</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_z30S8uP3G5b8" style="text-align: right" title="Number of stock options, Outstanding">220,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_zwfoZmJ3N9g8" style="text-align: right" title="Number of stock options, Exercisable">220,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_907_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_zNX1upBxajpi" title="Number of stock options, Expiry date">January 4, 2033</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_z7tvYcp6f9j2" style="text-align: right" title="Number of stock options, Exercise price">4.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFiveMember_zGDVa6O8S6b7" style="text-align: right" title="Number of stock options, Exercise price">3.01</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zcfZ9auNRpi" style="text-align: right" title="Number of stock options, Outstanding">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zrAgGeetxPVb" style="text-align: right" title="Number of stock options, Exercisable">100,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_900_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zflKOYx9HLa3" title="Number of stock options, Expiry date">January 4, 2033</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zOITl34lnkr2" style="text-align: right" title="Number of stock options, Exercise price">4.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixMember_zAPadoig7iJi" style="text-align: right" title="Number of stock options, Exercise price">3.01</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_zuf2Jo04Fay8" style="text-align: right" title="Number of stock options, Outstanding">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_zBhuhDy9s8A3" style="text-align: right" title="Number of stock options, Exercisable">40,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90F_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_zFKbvsFAAPa8" title="Number of stock options, Expiry date">November 25, 2027</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_zY4H5hybw528" style="text-align: right" title="Number of stock options, Exercise price">5.03</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSevenMember_ztWgAcdIgdV7" style="text-align: right" title="Number of stock options, Exercise price">3.67</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_znXYFWEOALB2" style="text-align: right" title="Number of stock options, Outstanding">103,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_zT9UmqkOSUU8" style="text-align: right" title="Number of stock options, Exercisable">91,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_905_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_zIqALkcdDZV5" title="Number of stock options, Expiry date">April 18, 2033</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_zXLujalY6WOg" style="text-align: right" title="Number of stock options, Exercise price">4.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionEightMember_zcLjIpFaF2C3" style="text-align: right" title="Number of stock options, Exercise price">2.92</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_zj3G0lYWpqj1" style="text-align: right" title="Number of stock options, Outstanding">441,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_zrTlJnj9Ps8e" style="text-align: right" title="Number of stock options, Exercisable">146,333</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_909_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_z2X4EF63cyGj" title="Number of stock options, Expiry date">August 14, 2034</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98D_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_zEoMC2y6uNgj" style="text-align: right" title="Number of stock options, Exercise price">2.43</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionNineMember_zxaT1yviOo52" style="text-align: right" title="Number of stock options, Exercise price">1.78</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_z5jJ5Fw8APeh" style="text-align: right" title="Number of stock options, Outstanding">105,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_zs4w9oRevkbb" style="text-align: right" title="Number of stock options, Exercisable"><span style="-sec-ix-hidden: xdx2ixbrl1993">-</span></td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90E_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_zgjiK2lhDBS9" title="Number of stock options, Expiry date">January 15, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_981_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_zNMYXqSHUpAc" style="text-align: right" title="Number of stock options, Exercise price">8.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTenMember_z21kN03ZLaK3" style="text-align: right" title="Number of stock options, Exercise price">6.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_zSoMI6dULmrb" style="text-align: right" title="Number of stock options, Outstanding">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_zpWBujDTxMtc" style="text-align: right" title="Number of stock options, Exercisable">500,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90B_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_z0I8E9ujrB2l" title="Number of stock options, Expiry date">February 2, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_zHBM33Q0isWg" style="text-align: right" title="Number of stock options, Exercise price">8.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionElevenMember_zFdXDQeLpHZg" style="text-align: right" title="Number of stock options, Exercise price">6.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_zf7fGbC2J435" style="text-align: right" title="Number of stock options, Outstanding">30,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_zty5TERN5ASd" style="text-align: right" title="Number of stock options, Exercisable">10,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_908_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_zRvJRGJ8CQR8" title="Number of stock options, Expiry date">June 20, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98C_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_z6oT5miYaVb2" style="text-align: right" title="Number of stock options, Exercise price">2.43</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionTwelveMember_zDfJG9t0kVck" style="text-align: right" title="Number of stock options, Exercise price">1.775</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_zOYbX34sJ9T6" style="text-align: right" title="Number of stock options, Outstanding">192,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_z1COrUwW4nFj" style="text-align: right" title="Number of stock options, Exercisable"><span style="-sec-ix-hidden: xdx2ixbrl2023">-</span></td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90A_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_zvw5IT7oX7Th" title="Number of stock options, Expiry date">June 20, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_988_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_zZseZbaZWKd2" style="text-align: right" title="Number of stock options, Exercise price">8.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionThirteenMember_zmUiwfp1iT96" style="text-align: right" title="Number of stock options, Exercise price">6.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_zE3C7bI1F1S3" style="text-align: right" title="Number of stock options, Outstanding">239,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_zUQFimrIyNm8" style="text-align: right" title="Number of stock options, Exercisable">6,667</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_902_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_zIpwa0pX1r7g" title="Number of stock options, Expiry date">October 9, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_z2jeqLBKANCc" style="text-align: right" title="Number of stock options, Exercise price">10.96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFourteenMember_zmQPxG5tDNs5" style="text-align: right" title="Number of stock options, Exercise price">8.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zaktGK1a3ZJ" style="text-align: right" title="Number of stock options, Outstanding">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zceS7zT9lPSc" style="text-align: right" title="Number of stock options, Exercisable">500,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_903_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zMsZSGViHUY9" title="Number of stock options, Expiry date">December 30, 2035</span></td><td> </td> <td style="text-align: left">CAD</td><td id="xdx_988_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zivxu3nNiJ57" style="text-align: right" title="Number of stock options, Exercise price">8.22</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionFifteenMember_zWEYndInPo7g" style="text-align: right" title="Number of stock options, Exercise price">6.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_zzJrMCufYsO8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Outstanding">1,290,500</td><td style="padding-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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_zNfWn3yOpi39" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Exercisable">805,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><span id="xdx_90D_ecustom--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions_dd_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_z4BsK3hpjI03" title="Number of stock options, Expiry date">December 30, 2035</span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">CAD</td><td id="xdx_983_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uCADPShares_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_zaUvyiz5Ejtk" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Exercise price">10.96</td><td style="padding-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--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251231__ifrs-full--ComponentsOfEquityAxis__custom--StockOptionSixteenMember_zH9zLW0VsxT1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Exercise price">8.00</td><td style="padding-bottom: 1pt; 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_982_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20251231_zqmP7xxBzKL1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Outstanding">4,267,170</td><td style="padding-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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_pid_uShares_c20251231_ztEZKf4t8LOa" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock options, Exercisable">2,925,670</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 20000 20000 2026-06-03 21.00 15.32 6670 6670 2026-10-28 20.00 14.59 360000 360000 2032-08-02 8.90 6.49 120000 120000 2032-08-21 10.00 7.30 220000 220000 2033-01-04 4.13 3.01 100000 100000 2033-01-04 4.13 3.01 40000 40000 2027-11-25 5.03 3.67 103000 91000 2033-04-18 4.00 2.92 441000 146333 2034-08-14 2.43 1.78 105000 2035-01-15 8.77 6.40 500000 500000 2035-02-02 8.77 6.40 30000 10000 2035-06-20 2.43 1.775 192000 2035-06-20 8.77 6.40 239000 6667 2035-10-09 10.96 8.00 500000 500000 2035-12-30 8.22 6.00 1290500 805000 2035-12-30 10.96 8.00 4267170 2925670 12703000 729000 4245000 410800 104000 The RSUs will vest at each recipient’s discretion and taking into account personal tax implications and convert into 410,800 common shares of no-par value in the Company 46500 46,500 66000 The RSUs will vest at each recipient’s discretion and taking into account personal tax implications and convert into 66,000 common shares of no-par value in the Company (“Common Shares”) 326000 The RSUs will vest at each recipient’s discretion and taking into account personal tax implications and convert into 326,000 common shares of no-par value in the Company 20000 400000 The RSUs will vest upon the Company entering into one or more agreements for the binding supply of at least 10,000 smart carts 125000 500000 The RSUs will vest upon the Company entering into one or more agreements for the binding supply of at least 30,000 smart carts 500000 <p id="xdx_893_ecustom--DisclosureOfNumberOfSharesOfOtherEquityInstrumentsExplanatory_zMBsEfpRkgJ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">RSU’s transactions for the year ended December 31, 2025, and for the year ended December 31, 2024, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BB_zfz8OKTUdArc">SCHEDULE OF RSU’S TRANSACTIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">Balance, January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zvPKqo9KnkG9" style="width: 18%; text-align: right" title="Number of RSU's, beginning balance">588,834</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">RSUs granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zpO7w5H3u8oe" style="text-align: right" title="Number of RSU's, granted">326,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expiry of RSUs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zeAKLJBunhI7" style="text-align: right" title="Number of RSU's, Expiry">(40,166</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercise of RSUs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_ziODDVmNkOhe" style="border-bottom: Black 1pt solid; text-align: right" title="Number of RSU's, Exercise">(764,001</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Balance, December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zFy08OyRF4ei" style="text-align: right" title="Number of RSU's, beginning balance">110,667</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">RSUs granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zDGmc4Xjcmkg" style="text-align: right" title="Number of RSU's, granted">1,545,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expiry of RSUs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zPwPCUDIuvqk" style="text-align: right" title="Number of RSU's, Expiry">(6,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercise of RSUs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zEuhJ8XpW3Ll" style="border-bottom: Black 1pt solid; text-align: right" title="Number of RSU's, Exercise">(219,667</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Balance, December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_zFiuZ3OBFTL1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of RSU's, ending balance">1,430,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 588834 326000 40166 764001 110667 1545000 6000 219667 1430000 930000 7619000 1184000 1079000 <p id="xdx_80D_eifrs-full--DisclosureOfNoncontrollingInterestsExplanatory_ztMSPzTAWORl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 20 – <span id="xdx_823_zouApK5R1sjh">NON-CONTROLLING INTERESTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eifrs-full--DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_zTRzV5aSVGah" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following Company subsidiaries which have non-controlling interests:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_z463SR2KoB05">SCHEDULE OF SUBSIDIARIES OF NON-CONTROLLING INTERESTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20251231_zMKZCTZc2td1" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20241231_zJMPuXBfnUTd" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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--NoncontrollingInterests_iI_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--Cust2MateLtdMember_zP4c2Gt35Lo1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 60%; text-align: justify">Cust2mate</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(1,547</td><td style="padding-bottom: 1pt; width: 1%; text-align: left">)</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(7,065</td><td style="padding-bottom: 1pt; width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--NoncontrollingInterests_iI_znAs18QemPzk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Non-controlling interest</span></span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,547</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">(7,065</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <p id="xdx_89E_ecustom--DisclosureOfNoncontrollingInterestExplanatory_zLGcFYI7VToh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zpu6Kz2eqASi" style="display: none">SCHEDULE OF SUBSIDIARIES OF NON-CONTROLLING INTERESTS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-controlling interests</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--NoncontrollingInterests_iS_c20250101__20251231_zRUVJixQHSd" style="width: 16%; text-align: right" title="Balance, non-controlling interests">(7,065</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Increase in holding of Cust2mate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseInNoncontrollingInterests_c20250101__20251231_zmlz4docNCI9" style="text-align: right" title="Balance, non-controlling interests">6,267</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Non-controlling interest share of losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--ProfitLossAttributableToNoncontrollingInterests_c20250101__20251231_zLIiaSObb7rf" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest share of losses">(749</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Balance, December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NoncontrollingInterests_iE_c20250101__20251231_zDCmsk8x74p" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, non-controlling interests">(1,547</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p id="xdx_8A6_zoI2zuRPhVT5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p id="xdx_899_eifrs-full--DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_zTRzV5aSVGah" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following Company subsidiaries which have non-controlling interests:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_z463SR2KoB05">SCHEDULE OF SUBSIDIARIES OF NON-CONTROLLING INTERESTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20251231_zMKZCTZc2td1" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20241231_zJMPuXBfnUTd" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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--NoncontrollingInterests_iI_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--Cust2MateLtdMember_zP4c2Gt35Lo1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 60%; text-align: justify">Cust2mate</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(1,547</td><td style="padding-bottom: 1pt; width: 1%; text-align: left">)</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(7,065</td><td style="padding-bottom: 1pt; width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--NoncontrollingInterests_iI_znAs18QemPzk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Non-controlling interest</span></span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,547</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">(7,065</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <p id="xdx_89E_ecustom--DisclosureOfNoncontrollingInterestExplanatory_zLGcFYI7VToh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zpu6Kz2eqASi" style="display: none">SCHEDULE OF SUBSIDIARIES OF NON-CONTROLLING INTERESTS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-controlling interests</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--NoncontrollingInterests_iS_c20250101__20251231_zRUVJixQHSd" style="width: 16%; text-align: right" title="Balance, non-controlling interests">(7,065</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Increase in holding of Cust2mate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseInNoncontrollingInterests_c20250101__20251231_zmlz4docNCI9" style="text-align: right" title="Balance, non-controlling interests">6,267</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Non-controlling interest share of losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--ProfitLossAttributableToNoncontrollingInterests_c20250101__20251231_zLIiaSObb7rf" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest share of losses">(749</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Balance, December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NoncontrollingInterests_iE_c20250101__20251231_zDCmsk8x74p" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, non-controlling interests">(1,547</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> -1547000 -7065000 -1547000 -7065000 <p id="xdx_89E_ecustom--DisclosureOfNoncontrollingInterestExplanatory_zLGcFYI7VToh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zpu6Kz2eqASi" style="display: none">SCHEDULE OF SUBSIDIARIES OF NON-CONTROLLING INTERESTS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-controlling interests</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--NoncontrollingInterests_iS_c20250101__20251231_zRUVJixQHSd" style="width: 16%; text-align: right" title="Balance, non-controlling interests">(7,065</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Increase in holding of Cust2mate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseInNoncontrollingInterests_c20250101__20251231_zmlz4docNCI9" style="text-align: right" title="Balance, non-controlling interests">6,267</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Non-controlling interest share of losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--ProfitLossAttributableToNoncontrollingInterests_c20250101__20251231_zLIiaSObb7rf" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest share of losses">(749</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Balance, December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NoncontrollingInterests_iE_c20250101__20251231_zDCmsk8x74p" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, non-controlling interests">(1,547</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> -7065000 6267000 -749000 -1547000 <p id="xdx_80B_eifrs-full--DisclosureOfRevenueExplanatory_zDEvBZ5CyR4f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 21 – <span id="xdx_82D_zKgaATeQwDe6">REVENUES</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue streams:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_eifrs-full--DisclosureOfProductsAndServicesExplanatory_zeXWgWQ3eTHg" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_ztYG0d8ksnzb">SCHEDULE OF REVENUE FROM SERVICES</span></span></p> <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: White"> <td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250101__20251231_zQdnlVcTTTW6" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20240101__20241231_zvJugkSn1sQ2" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20230101__20231231_zqd5fAGdfMd4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_401_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--RevenuesFromSalesOfPrecisionMetalPartsMember_zZ5uzNi4ZIEk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Revenues from sales of precision metal parts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,693</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,844</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,084</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Smart Carts:</td><td> </td> <td style="text-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_40F_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--SmartCartsProductMember_z2HYFeuromB9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><p style="margin: 0">Product</p></td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,386</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2160">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">5,628</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--SmartCartsServicesMember_zNDm4CbpOiPf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><p style="margin: 0">Services</p></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"><p style="margin: 0">822</p></td><td style="padding-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">532</td><td style="padding-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"><p style="margin: 0">500</p></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--RevenuesFromSmartCartsProjectMember_zuVBXJJDViXi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Revenues from smart carts project</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">3,208</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">532</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">6,128</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_pn3n3_zGhwJ1JgO9Bi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 11pt">Revenue streams</span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">7,901</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,376</td><td style="padding-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">9,212</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_z0UoHOvMQYO5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_eifrs-full--DisclosureOfProductsAndServicesExplanatory_zeXWgWQ3eTHg" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_ztYG0d8ksnzb">SCHEDULE OF REVENUE FROM SERVICES</span></span></p> <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: White"> <td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250101__20251231_zQdnlVcTTTW6" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20240101__20241231_zvJugkSn1sQ2" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20230101__20231231_zqd5fAGdfMd4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_401_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--RevenuesFromSalesOfPrecisionMetalPartsMember_zZ5uzNi4ZIEk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Revenues from sales of precision metal parts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,693</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,844</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,084</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Smart Carts:</td><td> </td> <td style="text-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_40F_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--SmartCartsProductMember_z2HYFeuromB9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><p style="margin: 0">Product</p></td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,386</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2160">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">5,628</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--SmartCartsServicesMember_zNDm4CbpOiPf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><p style="margin: 0">Services</p></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"><p style="margin: 0">822</p></td><td style="padding-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">532</td><td style="padding-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"><p style="margin: 0">500</p></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--RevenuesFromSmartCartsProjectMember_zuVBXJJDViXi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Revenues from smart carts project</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">3,208</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">532</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">6,128</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_pn3n3_zGhwJ1JgO9Bi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 11pt">Revenue streams</span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">7,901</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,376</td><td style="padding-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">9,212</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 4693000 4844000 3084000 2386000 5628000 822000 532000 500000 3208000 532000 6128000 7901000 5376000 9212000 <p id="xdx_80E_eifrs-full--DisclosureOfCostOfSalesExplanatory_zNAmljnZjhDa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 22 – <span id="xdx_822_zykX6KoMQWM2">COST OF REVENUES</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfCostOfRevenuesExplanatory_zbNKPWWYLwX2" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zDM5UDJhC3l2">SCHEDULE OF COST OF REVENUES</span></span></p> <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: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20250101__20251231_zfxHnYtnaKph" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240101__20241231_ze13Popsb3ob" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20230101__20231231_zCXRsKrDBax5" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_40D_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--PayrollAndRelatedExpensesMember_zbWvNkbvvuFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,812</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,583</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,412</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--ShareBasedCompensationMember_zvA8nZDpECO4" 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">315</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2184">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2185">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--SubcontractorAndOutsourcedWorkMember_z5xPATQWzCwf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Subcontractor and outsourced work</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--MaterialsAndComponentsConsumedMember_zoN5gh1b6KH" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Materials and components consumed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,566</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,701</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--DepreciationMember_zpmArFeEwjV7" 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">321</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">118</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--SmartCartMaintenanceMember_z3seyLTqmFyf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Smart cart maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">514</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">429</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherMember_zR9R6oS2X6qe" 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">35</td><td style="padding-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">177</td><td style="padding-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">183</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CostOfSales_pn3n3_zjaBBj78qma9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of revenues</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,807</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,487</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">7,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zPWcfGSjtNZ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfCostOfRevenuesExplanatory_zbNKPWWYLwX2" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zDM5UDJhC3l2">SCHEDULE OF COST OF REVENUES</span></span></p> <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: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20250101__20251231_zfxHnYtnaKph" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240101__20241231_ze13Popsb3ob" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20230101__20231231_zCXRsKrDBax5" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_40D_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--PayrollAndRelatedExpensesMember_zbWvNkbvvuFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,812</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,583</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,412</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--ShareBasedCompensationMember_zvA8nZDpECO4" 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">315</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2184">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2185">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--SubcontractorAndOutsourcedWorkMember_z5xPATQWzCwf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Subcontractor and outsourced work</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--MaterialsAndComponentsConsumedMember_zoN5gh1b6KH" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Materials and components consumed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,566</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,701</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--DepreciationMember_zpmArFeEwjV7" 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">321</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">118</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--SmartCartMaintenanceMember_z3seyLTqmFyf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Smart cart maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">514</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">429</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherMember_zR9R6oS2X6qe" 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">35</td><td style="padding-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">177</td><td style="padding-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">183</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CostOfSales_pn3n3_zjaBBj78qma9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of revenues</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,807</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,487</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">7,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1812000 1583000 1412000 315000 135000 3000 116000 3675000 1566000 5701000 321000 117000 118000 514000 41000 429000 35000 177000 183000 6807000 3487000 7959000 <p id="xdx_80A_eifrs-full--DisclosureOfResearchAndDevelopmentExpenseExplanatory_zR2COSTzAQh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 23 – <span id="xdx_821_zGmoKUrB6bN5">RESEARCH AND DEVELOPMENT EXPENSES</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationAboutResearchAndDevelopmentExpensesExplanatory_zCATuPBDHzO6" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_ziPC4r6VcC47">SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES</span></span></p> <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: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250101__20251231_zPQ4zMK9tCaf" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20240101__20241231_zFIOwWENxDOi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20230101__20231231_z7L7Z2cFN0H4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_405_ecustom--ResearchAndDevelopmentExpensePayrollAndRelatedExpenses_pn3n3_maRADEzGY9_zgZa1IU0FARf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,610</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,417</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,758</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ResearchAndDevelopmentExpenseSubcontractorAndOutsourcedWork_pn3n3_maRADEzGY9_zFP8j1nj4bpi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontractor and outsourced work</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">935</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,081</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,683</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--ResearchAndDevelopmentExpenseShareBasedCompensation_pn3n3_maRADEzGY9_zZSpVgGyUqNh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ResearchAndDevelopmentExpensePilotExpensesAndOther_pn3n3_maRADEzGY9_znbI2xrqg8S6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Pilot expenses and 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">245</td><td style="padding-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">164</td><td style="padding-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">130</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ResearchAndDevelopmentExpense_iT_pn3n3_mtRADEzGY9_zyhHVkKAVqbb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Research and development expense</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,944</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,853</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">4,103</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zHFIWlhoagUc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationAboutResearchAndDevelopmentExpensesExplanatory_zCATuPBDHzO6" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_ziPC4r6VcC47">SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES</span></span></p> <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: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250101__20251231_zPQ4zMK9tCaf" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20240101__20241231_zFIOwWENxDOi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20230101__20231231_z7L7Z2cFN0H4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_405_ecustom--ResearchAndDevelopmentExpensePayrollAndRelatedExpenses_pn3n3_maRADEzGY9_zgZa1IU0FARf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,610</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,417</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,758</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ResearchAndDevelopmentExpenseSubcontractorAndOutsourcedWork_pn3n3_maRADEzGY9_zFP8j1nj4bpi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontractor and outsourced work</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">935</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,081</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,683</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--ResearchAndDevelopmentExpenseShareBasedCompensation_pn3n3_maRADEzGY9_zZSpVgGyUqNh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ResearchAndDevelopmentExpensePilotExpensesAndOther_pn3n3_maRADEzGY9_znbI2xrqg8S6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Pilot expenses and 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">245</td><td style="padding-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">164</td><td style="padding-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">130</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ResearchAndDevelopmentExpense_iT_pn3n3_mtRADEzGY9_zyhHVkKAVqbb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Research and development expense</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,944</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,853</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">4,103</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4610000 2417000 1758000 935000 1081000 1683000 4154000 191000 532000 245000 164000 130000 9944000 3853000 4103000 <p id="xdx_800_ecustom--DisclosureOfSalesAndMarketingExplanatory_zx71EAINEz97" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 24 – <span id="xdx_822_zb2aIXOEDMUf">SALES AND MARKETING</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfSalesAndMarketingExpenseExplanatory_zLNoUQvzsPFi" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zZPuXyJzZXDb">SCHEDULE OF SALES AND MARKETING EXPENSE</span></span></p> <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: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250101__20251231_zV1HpzBx2oOg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20240101__20241231_zsPOl2gZpozc" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20230101__20231231_zY1Pwxprcdv1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_ecustom--SalesAndMarketingExpensePayrollAndRelatedExpenses_pn3n3_maSAMEzJho_ziSwY6XmFNu8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">338</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">686</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">363</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SalesAndMarketingProfessionalFeesExpense_pn3n3_maSAMEzJho_zHWUQK2k7gC8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">434</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">776</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SalesAndMarketingSharebasedCompensations_pn3n3_maSAMEzJho_zLTQJVJ5WpG2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Share-based compensation</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">2,338</td><td style="padding-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">96</td><td style="padding-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">238</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--SalesAndMarketingExpenses_iT_pn3n3_mtSAMEzJho_ztJC9W3oZww3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales and marketing expense</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,857</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,216</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">1,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zdxMyHYYDPJf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p id="xdx_89F_ecustom--DisclosureOfSalesAndMarketingExpenseExplanatory_zLNoUQvzsPFi" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zZPuXyJzZXDb">SCHEDULE OF SALES AND MARKETING EXPENSE</span></span></p> <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: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250101__20251231_zV1HpzBx2oOg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20240101__20241231_zsPOl2gZpozc" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20230101__20231231_zY1Pwxprcdv1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_ecustom--SalesAndMarketingExpensePayrollAndRelatedExpenses_pn3n3_maSAMEzJho_ziSwY6XmFNu8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">338</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">686</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">363</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SalesAndMarketingProfessionalFeesExpense_pn3n3_maSAMEzJho_zHWUQK2k7gC8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">434</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">776</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SalesAndMarketingSharebasedCompensations_pn3n3_maSAMEzJho_zLTQJVJ5WpG2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Share-based compensation</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">2,338</td><td style="padding-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">96</td><td style="padding-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">238</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--SalesAndMarketingExpenses_iT_pn3n3_mtSAMEzJho_ztJC9W3oZww3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales and marketing expense</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,857</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,216</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">1,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 338000 686000 363000 1181000 434000 776000 2338000 96000 238000 3857000 1216000 1377000 <p id="xdx_800_eifrs-full--DisclosureOfGeneralAndAdministrativeExpenseExplanatory_zbIr3VjDc5Uh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 25 – <span id="xdx_824_zvRytvoV34H4">GENERAL AND ADMINISTRATIVE EXPENSES</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--DisclosureOfGeneralAndAdministrativeExpensesExplanatory_zbkZQ8bMMEw8" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zzXsTojgmuLc">SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES</span></span></p> <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: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20250101__20251231_z4eECk2djqn1" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20240101__20241231_z96q82evli1j" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20230101__20231231_zSUmLnhYvGzg" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_40C_ecustom--GeneralAndAdministrativeExpensespayrollAndRelatedExpenses_pn3n3_maSGAAEzUP5_zgTfvWOL3Zlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,956</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,891</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ProfessionalFeesExpense_pn3n3_maSGAAEzUP5_zZm0q13mDG47" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,525</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,470</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,966</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--SharebasedCompensations_pn3n3_maSGAAEzUP5_z0imJrA7H4T4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,531</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_maSGAAEzUP5_zhlPAg9mGny7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">395</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">414</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--RepairsAndMaintenanceExpense_pn3n3_maSGAAEzUP5_zWmLi5iayhRg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">252</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--InvestorRelations_pn3n3_maSGAAEzUP5_zAy3V1P54qb4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investor relations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2281">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--RentalExpense_pn3n3_maSGAAEzUP5_zXud3w4l8As6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Rent and related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">360</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--TravelExpense_pn3n3_maSGAAEzUP5_zSJ4UR50ay4a" style="vertical-align: bottom; background-color: White"> <td>Travel</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">184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--GeneralAndAdministrativePublicCompanyRelatedExpenses_pn3n3_maSGAAEzUP5_zuFJx6Gll4sl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Public company related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173</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">824</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--GeneralAndAdministrativeDirectorsOfficersInsurance_pn3n3_maSGAAEzUP5_zQbmpfAg77rl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Directors &amp; officers’ insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">350</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">253</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--GeneralAndAdministrativeOtherExpense_pn3n3_maSGAAEzUP5_znPcgtsKwGMl" 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">859</td><td style="padding-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">179</td><td style="padding-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">331</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--SellingGeneralAndAdministrativeExpense_iT_pn3n3_mtSGAAEzUP5_zdfhhlUT9Hdf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative expenses</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,749</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,948</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">13,067</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zKzZgnA1uDNb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> </p> <p id="xdx_896_ecustom--DisclosureOfGeneralAndAdministrativeExpensesExplanatory_zbkZQ8bMMEw8" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zzXsTojgmuLc">SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES</span></span></p> <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: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20250101__20251231_z4eECk2djqn1" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20240101__20241231_z96q82evli1j" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20230101__20231231_zSUmLnhYvGzg" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_40C_ecustom--GeneralAndAdministrativeExpensespayrollAndRelatedExpenses_pn3n3_maSGAAEzUP5_zgTfvWOL3Zlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,956</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,891</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ProfessionalFeesExpense_pn3n3_maSGAAEzUP5_zZm0q13mDG47" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,525</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,470</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,966</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--SharebasedCompensations_pn3n3_maSGAAEzUP5_z0imJrA7H4T4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,531</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_maSGAAEzUP5_zhlPAg9mGny7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">395</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">414</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--RepairsAndMaintenanceExpense_pn3n3_maSGAAEzUP5_zWmLi5iayhRg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">252</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--InvestorRelations_pn3n3_maSGAAEzUP5_zAy3V1P54qb4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investor relations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2281">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--RentalExpense_pn3n3_maSGAAEzUP5_zXud3w4l8As6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Rent and related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">360</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--TravelExpense_pn3n3_maSGAAEzUP5_zSJ4UR50ay4a" style="vertical-align: bottom; background-color: White"> <td>Travel</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">184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--GeneralAndAdministrativePublicCompanyRelatedExpenses_pn3n3_maSGAAEzUP5_zuFJx6Gll4sl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Public company related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173</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">824</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--GeneralAndAdministrativeDirectorsOfficersInsurance_pn3n3_maSGAAEzUP5_zQbmpfAg77rl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Directors &amp; officers’ insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">350</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">253</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--GeneralAndAdministrativeOtherExpense_pn3n3_maSGAAEzUP5_znPcgtsKwGMl" 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">859</td><td style="padding-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">179</td><td style="padding-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">331</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--SellingGeneralAndAdministrativeExpense_iT_pn3n3_mtSGAAEzUP5_zdfhhlUT9Hdf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative expenses</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,749</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,948</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">13,067</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2956000 2891000 4007000 2525000 1470000 1966000 13550000 1632000 4531000 494000 395000 414000 951000 367000 252000 1298000 258000 244000 200000 360000 349000 184000 129000 173000 144000 824000 350000 228000 253000 859000 179000 331000 23749000 7948000 13067000 <p id="xdx_800_eifrs-full--DisclosureOfEarningsPerShareExplanatory_zBN3N5fzhf4j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 26</b> - <b><span id="xdx_820_zl7c8AI0bqt5">LOSS PER SHARE</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both the basic and diluted loss per share have been calculated using the weighted average number of shares in issue during the relevant financial periods, the weighted average number of equity shares in issue and loss for the period as follows:</span></p> <p id="xdx_89B_eifrs-full--EarningsPerShareExplanatory_zIki4hLz3QAg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span id="xdx_8BE_zcXpqHVbiQSc" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF LOSS PER SHARE</span></span></p> <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> </td> <td colspan="2" id="xdx_490_20250101__20251231_z17KQArCJQ8h" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_495_20240101__20241231_z6uca19XVXNc" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_494_20230101__20231231_zdINBkECCf3g" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_406_eifrs-full--ProfitLossAttributableToOwnersOfParent_iN_pn3n3_di_z8mBB6uyJ9sc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Net loss for the year attributable to A2Z’s shareholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">37,735</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">16,996</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">16,061</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average number of ordinary shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eifrs-full--WeightedAverageShares_pid_c20250101__20251231_zKMdAr014vUf" title="Basic weighted average number of ordinary shares"><span id="xdx_90E_eifrs-full--AdjustedWeightedAverageShares_pid_c20250101__20251231_z72Anut9JAE4" title="Basic weighted average number of ordinary shares">36,958,606</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eifrs-full--WeightedAverageShares_pid_c20240101__20241231_ztg11RgJJCEa" title="Basic weighted average number of ordinary shares"><span id="xdx_906_eifrs-full--AdjustedWeightedAverageShares_pid_c20240101__20241231_zDwRGMj0wtE9" title="Basic weighted average number of ordinary shares">21,369,527</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eifrs-full--WeightedAverageShares_pid_c20230101__20231231_zTGQEXWkK6l8" title="Basic weighted average number of ordinary shares"><span id="xdx_90C_eifrs-full--AdjustedWeightedAverageShares_pid_c20230101__20231231_zTG7YoSzPayl" title="Basic weighted average number of ordinary shares">13,899,212</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted loss per share from continued operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eifrs-full--BasicEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20250101__20251231_zN6K9SfBULo1" title="Basic loss per share from continuing operations"><span id="xdx_90A_eifrs-full--DilutedEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20250101__20251231_ztCWzFAJq4Tk" title="Diluted loss per share from continuing operations">0.96<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eifrs-full--BasicEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20240101__20241231_zoWkPPVVEoSk" title="Basic loss per share from continuing operations"><span id="xdx_905_eifrs-full--DilutedEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20240101__20241231_zbHJlSg0GMBe" title="Diluted loss per share from continuing operations">0.71</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eifrs-full--BasicEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20230101__20231231_z8JCNKjJBF5a" title="Basic loss per share from continuing operations"><span id="xdx_908_eifrs-full--DilutedEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20230101__20231231_zeFe2fMFEWS3" title="Diluted loss per share from continuing operations">1.10</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted loss per share from discontinued operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_903_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20250101__20251231_zvv8murfliXb" title="Basic loss per share from discontinued operations"><span id="xdx_908_eifrs-full--DilutedEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20250101__20251231_zt4336ZlroJ4" title="Diluted loss per share from discontinued operations">0.07</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_907_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20240101__20241231_zeVIut7uKVE1" title="Basic loss per share from discontinued operations"><span id="xdx_900_eifrs-full--DilutedEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20240101__20241231_zOtBN7TMNRPg" title="Diluted loss per share from discontinued operations">0.09</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20230101__20231231_zisr04J4btE8" title="Basic loss per share from discontinued operations"><span id="xdx_905_eifrs-full--DilutedEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20230101__20231231_zrKRbRUG6pTd" title="Diluted loss per share from discontinued operations">0.06</span></span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A3_zEjcbi2xKF72" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eifrs-full--EarningsPerShareExplanatory_zIki4hLz3QAg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span id="xdx_8BE_zcXpqHVbiQSc" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF LOSS PER SHARE</span></span></p> <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> </td> <td colspan="2" id="xdx_490_20250101__20251231_z17KQArCJQ8h" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_495_20240101__20241231_z6uca19XVXNc" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_494_20230101__20231231_zdINBkECCf3g" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_406_eifrs-full--ProfitLossAttributableToOwnersOfParent_iN_pn3n3_di_z8mBB6uyJ9sc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Net loss for the year attributable to A2Z’s shareholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">37,735</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">16,996</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">16,061</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average number of ordinary shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eifrs-full--WeightedAverageShares_pid_c20250101__20251231_zKMdAr014vUf" title="Basic weighted average number of ordinary shares"><span id="xdx_90E_eifrs-full--AdjustedWeightedAverageShares_pid_c20250101__20251231_z72Anut9JAE4" title="Basic weighted average number of ordinary shares">36,958,606</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eifrs-full--WeightedAverageShares_pid_c20240101__20241231_ztg11RgJJCEa" title="Basic weighted average number of ordinary shares"><span id="xdx_906_eifrs-full--AdjustedWeightedAverageShares_pid_c20240101__20241231_zDwRGMj0wtE9" title="Basic weighted average number of ordinary shares">21,369,527</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eifrs-full--WeightedAverageShares_pid_c20230101__20231231_zTGQEXWkK6l8" title="Basic weighted average number of ordinary shares"><span id="xdx_90C_eifrs-full--AdjustedWeightedAverageShares_pid_c20230101__20231231_zTG7YoSzPayl" title="Basic weighted average number of ordinary shares">13,899,212</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted loss per share from continued operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eifrs-full--BasicEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20250101__20251231_zN6K9SfBULo1" title="Basic loss per share from continuing operations"><span id="xdx_90A_eifrs-full--DilutedEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20250101__20251231_ztCWzFAJq4Tk" title="Diluted loss per share from continuing operations">0.96<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eifrs-full--BasicEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20240101__20241231_zoWkPPVVEoSk" title="Basic loss per share from continuing operations"><span id="xdx_905_eifrs-full--DilutedEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20240101__20241231_zbHJlSg0GMBe" title="Diluted loss per share from continuing operations">0.71</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eifrs-full--BasicEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20230101__20231231_z8JCNKjJBF5a" title="Basic loss per share from continuing operations"><span id="xdx_908_eifrs-full--DilutedEarningsLossPerShareFromContinuingOperations_iN_pid_di_c20230101__20231231_zeFe2fMFEWS3" title="Diluted loss per share from continuing operations">1.10</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted loss per share from discontinued operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_903_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20250101__20251231_zvv8murfliXb" title="Basic loss per share from discontinued operations"><span id="xdx_908_eifrs-full--DilutedEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20250101__20251231_zt4336ZlroJ4" title="Diluted loss per share from discontinued operations">0.07</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_907_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20240101__20241231_zeVIut7uKVE1" title="Basic loss per share from discontinued operations"><span id="xdx_900_eifrs-full--DilutedEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20240101__20241231_zOtBN7TMNRPg" title="Diluted loss per share from discontinued operations">0.09</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20230101__20231231_zisr04J4btE8" title="Basic loss per share from discontinued operations"><span id="xdx_905_eifrs-full--DilutedEarningsLossPerShareFromDiscontinuedOperations_iN_pid_di_c20230101__20231231_zrKRbRUG6pTd" title="Diluted loss per share from discontinued operations">0.06</span></span></td><td style="text-align: left"> </td></tr> </table> -37735000 -16996000 -16061000 36958606 36958606 21369527 21369527 13899212 13899212 -0.96 -0.96 -0.71 -0.71 -1.10 -1.10 -0.07 -0.07 -0.09 -0.09 -0.06 -0.06 <p id="xdx_801_ecustom--DisclosureOfFinancialExpensesExplanatory_zdtsYaNQbYc3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 27 – <span id="xdx_82C_zlKE9GGLcmWa">FINANCIAL EXPENSES, NET</span>:</b></span></p> <p id="xdx_89C_ecustom--DisclosureOfFinancialExpenseExplanatory_zKjOWNwGKrTh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span id="xdx_8BD_zbKayg5JTONl" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF FINANCIAL EXPENSES</span></span></p> <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> </td> <td colspan="2" id="xdx_494_20250101__20251231_zH5UwgFvUYdi" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20240101__20241231_zdgRO41M7jH2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zfBzbCF1Ri4k" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_403_ecustom--FinancialExpensesBankFeesAndInterest_pn3n3_maFEzk88_zzaYUkYQUFlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Bank fees and interest</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">136</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">124</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--FinancialInterestExpenses_pn3n3_maFEzk88_zG9ZPhMI9bwc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses from lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RevaluationOfFinancialAssetAtFairValue_iN_pn3n3_di_maFEzk88_zcLkU7AL8P1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revaluation of financial asset at fair value</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 style="text-align: right">153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinanceIncome_iN_pn3n3_di_msFEzk88_zclt3ZzkC9nh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Finance income</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">(618</td><td style="padding-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">(158</td><td style="padding-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">(85</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--FinancialExpenses_iT_pn3n3_mtFEzk88_zaHrxm2GtXK7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">178</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">171</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zqwFAIPJIUhk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_ecustom--DisclosureOfFinancialExpenseExplanatory_zKjOWNwGKrTh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span id="xdx_8BD_zbKayg5JTONl" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF FINANCIAL EXPENSES</span></span></p> <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> </td> <td colspan="2" id="xdx_494_20250101__20251231_zH5UwgFvUYdi" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20240101__20241231_zdgRO41M7jH2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zfBzbCF1Ri4k" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_403_ecustom--FinancialExpensesBankFeesAndInterest_pn3n3_maFEzk88_zzaYUkYQUFlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Bank fees and interest</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">136</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">124</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--FinancialInterestExpenses_pn3n3_maFEzk88_zG9ZPhMI9bwc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses from lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RevaluationOfFinancialAssetAtFairValue_iN_pn3n3_di_maFEzk88_zcLkU7AL8P1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revaluation of financial asset at fair value</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 style="text-align: right">153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinanceIncome_iN_pn3n3_di_msFEzk88_zclt3ZzkC9nh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Finance income</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">(618</td><td style="padding-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">(158</td><td style="padding-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">(85</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--FinancialExpenses_iT_pn3n3_mtFEzk88_zaHrxm2GtXK7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">178</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">171</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 20000 136000 124000 185000 47000 62000 -1014000 -153000 -70000 618000 158000 85000 601000 178000 171000 <p id="xdx_802_eifrs-full--DisclosureOfIncomeTaxExplanatory_zw0WhG327C44" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 28 – <span id="xdx_827_zOZ19K9vbNU4">INCOME TAX EXPENSE</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A. Taxes on income:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The combined Canadian federal and provincial statutory income tax rate is <span id="xdx_909_eifrs-full--ApplicableTaxRate_pid_dp_c20250101__20251231_zdr5qBCpZUf4" title="Federal and statutory income tax rate"><span id="xdx_906_eifrs-full--ApplicableTaxRate_pid_dp_c20240101__20241231_zWaHoctkoVI8" title="Federal and statutory income tax rate"><span id="xdx_900_eifrs-full--ApplicableTaxRate_pid_dp_c20230101__20231231_zyidQcnD89sh" title="Federal and statutory income tax rate">26.5</span></span></span>% in 2025, 2024 and 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Israeli corporate tax rates is <span id="xdx_90D_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_c20250101__20251231_zFQ6GHYU0m8k" title="Israeli corporate tax rate"><span id="xdx_90B_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_c20240101__20241231_z6Rb41ZpyNm1" title="Israeli corporate tax rate"><span id="xdx_904_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_c20230101__20231231_zBdYdmrlqNsf" title="Israeli corporate tax rate">23</span></span></span>% in 2025, 2024 and 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B. Tax reconciliation:</b></span></p> <p id="xdx_89F_ecustom--ScheduleOfEffectiveIncomeTaxExpenseExplanatory_zT0CUy42rii5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span id="xdx_8BB_zfvv6ZzpNXDl" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF TAX RECONCILIATION</span></span></p> <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> </td> <td colspan="2" id="xdx_499_20250101__20251231_zYJuvGHwWkIk" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20240101__20241231_zmmpohP1TESb" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" id="xdx_495_20230101__20231231_zPBvjhs3QQOj" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_40D_eifrs-full--ProfitLossBeforeTax_zWhwydcQSqL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Loss before income tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(38,484</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(19,263</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(18,057</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--AverageEffectiveTaxRate_pid_dp_uPure_zLqmyNvR6gf9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Statutory tax rate</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">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 style="border-bottom: Black 1pt solid; text-align: right">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 style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_402_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_iN_di_maITECOzTAy_maITECOzZpR_zfe1fIqtqYRc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax benefit at the statutory tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,851</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,153</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_iN_di_maITECOzZpR_z6j3Q7CXeyLk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Current period tax losses carried forward (unrecognized)</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">(8,851<span style="font-family: Times New Roman, Times, Serif"></span></td><td style="padding-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">(4,430</td><td style="padding-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">(4,153</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IncomeTaxExpenseContinuingOperations_iNT_pn3n3_di_mtITECOzZpR_z1P7TZiHLIx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2407">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2408">-</span></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"><span style="-sec-ix-hidden: xdx2ixbrl2409">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zOQrUCH9QrWa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p> 0.265 0.265 0.265 0.23 0.23 0.23 <p id="xdx_89F_ecustom--ScheduleOfEffectiveIncomeTaxExpenseExplanatory_zT0CUy42rii5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span id="xdx_8BB_zfvv6ZzpNXDl" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF TAX RECONCILIATION</span></span></p> <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> </td> <td colspan="2" id="xdx_499_20250101__20251231_zYJuvGHwWkIk" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20240101__20241231_zmmpohP1TESb" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" id="xdx_495_20230101__20231231_zPBvjhs3QQOj" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </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 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">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">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">2023</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_40D_eifrs-full--ProfitLossBeforeTax_zWhwydcQSqL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Loss before income tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(38,484</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(19,263</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(18,057</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--AverageEffectiveTaxRate_pid_dp_uPure_zLqmyNvR6gf9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Statutory tax rate</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">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 style="border-bottom: Black 1pt solid; text-align: right">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 style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_402_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_iN_di_maITECOzTAy_maITECOzZpR_zfe1fIqtqYRc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax benefit at the statutory tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,851</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,153</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_iN_di_maITECOzZpR_z6j3Q7CXeyLk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Current period tax losses carried forward (unrecognized)</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">(8,851<span style="font-family: Times New Roman, Times, Serif"></span></td><td style="padding-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">(4,430</td><td style="padding-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">(4,153</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IncomeTaxExpenseContinuingOperations_iNT_pn3n3_di_mtITECOzZpR_z1P7TZiHLIx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2407">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2408">-</span></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"><span style="-sec-ix-hidden: xdx2ixbrl2409">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> -38484000 -19263000 -18057000 0.23 0.23 0.23 -8851000 -4430000 -4153000 8851000 4430000 4153000 <p id="xdx_80E_eifrs-full--DisclosureOfRelatedPartyExplanatory_ztb37hmXVYOb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 29- <span id="xdx_825_zo7YMEKHel1h">RELATED PARTIES AND SHAREHOLDERS</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eifrs-full--DisclosureOfInformationAboutKeyManagementPersonnelExplanatory_z8sZRVh0vmq3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The following transactions arose with related parties:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_z9yVPxhn00n1" style="display: none">SCHEDULE OF TRANSACTIONS WITH RELATED PARTIES</span></span></p> <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="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Amounts owing by (to) as of</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">Directors Fees</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">Consulting Fees/Salaries</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">Share based awards</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><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Chairman and former CEO</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--DirectorsFees_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_znMqIPYYdawf" style="width: 9%; text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2415">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--ConsultingFeesSalaries_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_ztSOyE7oS6Rj" style="width: 9%; text-align: right" title="Consulting Fees / Salaries">578</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zRZpnbD1V2Vl" style="width: 9%; text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2419">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_z6WIklvQciif" style="width: 9%; text-align: right" title="Total">578</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zRbN3264StI5" style="width: 9%; text-align: right" title="Amounts owing by (to) as of related parties">(61</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Director and CEO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--DirectorsFees_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zcuaZ9Y8YTx8" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2425">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ConsultingFeesSalaries_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zFI1crQQJ3qc" style="text-align: right" title="Consulting Fees / Salaries">1,161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zOQcJvFENgFi" style="text-align: right" title="Share based awards">9,035</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zat65aeGW3Y4" style="text-align: right" title="Total">10,196</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zcq8bwj9R0ej" style="text-align: right" title="Amounts owing by (to) as of related parties">(63</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>CFO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--DirectorsFees_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zkMPmZLcsCrj" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2435">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ConsultingFeesSalaries_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zJUnL7DobKqf" style="text-align: right" title="Consulting Fees / Salaries">34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zzFOCvLJFBr7" style="text-align: right" title="Share based awards">8</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zuHX0IcSuSF4" style="text-align: right" title="Total">42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zmq9ooX3ztEi" style="text-align: right" title="Amounts owing by (to) as of related parties">(3</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Directors</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--DirectorsFees_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_z6VzeQdodL8c" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">21</td><td style="padding-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_ecustom--ConsultingFeesSalaries_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zrCH4G968v57" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries"><span style="-sec-ix-hidden: xdx2ixbrl2447">-</span></td><td style="padding-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--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zNUo3K1eHdY4" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">21</td><td style="padding-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--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zdPaYYyRVBZh" style="border-bottom: Black 1pt solid; text-align: right" title="Total">42</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zGzgIWWNO3L1" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(2</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: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--DirectorsFees_pn3n3_c20250101__20251231_zlj7fcZEOt4f" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">21</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_ecustom--ConsultingFeesSalaries_pn3n3_c20250101__20251231_zTU0KJCHOBOc" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries">1,773</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20250101__20251231_zCtBzDf6Ufq3" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">9,064</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231_zc7S6BB241d5" style="border-bottom: Black 1pt solid; text-align: right" title="Total">10,858</td><td style="padding-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_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231_zrbc4iaYDhvh" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(129</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Amounts owing by (to) as of</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">Directors Fees</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">Consulting Fees/Salaries</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">Share based awards</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><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2024</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Chairman and former CEO</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--DirectorsFees_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zHpz9jAaHvAa" style="width: 9%; text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2465">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zF8JcMs7RcA5" style="width: 9%; text-align: right" title="Consulting Fees / Salaries">730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_z4a0wUntqBGk" style="width: 9%; text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2469">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_ziytIT9xNPv3" style="width: 9%; text-align: right" title="Total">730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zvkEDbFa2Nz8" style="width: 9%; text-align: right" title="Amounts owing by (to) as of related parties">(44</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Director and CEO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--DirectorsFees_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zM2hknNfk7Oj" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2475">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zInhTN6plSYb" style="text-align: right" title="Consulting Fees / Salaries">543</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zLNTQnblKoD2" style="text-align: right" title="Share based awards">249</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zKZ9kigV6Qf1" style="text-align: right" title="Total">792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zZ5xGcyCP8P4" style="text-align: right" title="Amounts owing by (to) as of related parties">(27</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Former CFO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--DirectorsFees_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zSOsrrkQL2cc" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2485">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zS7oHHwQcSCi" style="text-align: right" title="Consulting Fees / Salaries">90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_z6KEcbXlPcU" style="text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2489">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zPN2wf1ON3Uh" style="text-align: right" title="Total">90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_c20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zHvO1Fl6gtol" style="text-align: right" title="Amounts owing by (to) as of related parties"><span style="-sec-ix-hidden: xdx2ixbrl2493">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>CFO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--DirectorsFees_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zn9gwGSw9s67" style="text-align: right" title="Directors Fees">14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zNf05vME2fD7" style="text-align: right" title="Consulting Fees / Salaries">19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zfHsHrXxFUR9" style="text-align: right" title="Share based awards">34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zFhabovzaIai" style="text-align: right" title="Total">67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zkFCrHeKnra5" style="text-align: right" title="Amounts owing by (to) as of related parties">(2</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Directors</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--DirectorsFees_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zJ5L9NplNjCl" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">19</td><td style="padding-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--ConsultingFeesSalaries_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zBrYPbjiaDGb" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries"><span style="-sec-ix-hidden: xdx2ixbrl2507">-</span></td><td style="padding-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--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zpdMYzpMlte" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">63</td><td style="padding-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--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zkunljB0aQil" style="border-bottom: Black 1pt solid; text-align: right" title="Total">82</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zCeRx6yASQh6" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(4</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_ecustom--DirectorsFees_pn3n3_c20240101__20241231_zQUy6j5C1xn7" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">33</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231_z9JaKvXm2D21" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries">1,382</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20240101__20241231_zmP40FGRB2bf" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">346</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231_znbkoypXqFjg" style="border-bottom: Black 1pt solid; text-align: right" title="Total">1,761</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231_zUi5o2g5XVo9" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(76</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Amounts owing by (to) as of</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">Directors Fees</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">Consulting Fees/Salaries</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">Share<br/> based awards</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><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Director and CEO</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--DirectorsFees_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zSRrnMOjwbgl" style="width: 9%; text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2525">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ConsultingFeesSalaries_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zlziU0TPPosk" style="width: 9%; text-align: right" title="Consulting Fees / Salaries"><span style="-sec-ix-hidden: xdx2ixbrl2527">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zhkSIU2Vthsi" style="width: 9%; text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2529">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eifrs-full--KeyManagementPersonnelCompensation_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zYzBQmyQIijc" style="width: 9%; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl2531">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zCGcxigY9iwa" style="width: 9%; text-align: right" title="Amounts owing by (to) as of related parties">462</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Company controlled by CEO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--DirectorsFees_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zXxLsxr4dd0f" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2535">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ConsultingFeesSalaries_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zxDNr5Nbau68" style="text-align: right" title="Consulting Fees / Salaries">1,235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zfj6hr97sYIi" style="text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2539">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zEjWD3MZszMg" style="text-align: right" title="Total">1,235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zgrvUBI9FAS4" style="text-align: right" title="Amounts owing by (to) as of related parties">(103</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>CFO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--DirectorsFees_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zMWmyeX37Xe7" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2545">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ConsultingFeesSalaries_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zQBojfrQPnTi" style="text-align: right" title="Consulting Fees / Salaries">96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zru0ZGmF3DAj" style="text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2549">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zN3ZgQd3fIKh" style="text-align: right" title="Total">96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zuZ20rzw9sL7" style="text-align: right" title="Amounts owing by (to) as of related parties">(9</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Directors</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--DirectorsFees_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zCkkOUv8uWyg" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">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_987_ecustom--ConsultingFeesSalaries_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zHTaFnNjpAPg" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries">325</td><td style="padding-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--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zsWdsudhK8s6" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">263</td><td style="padding-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--KeyManagementPersonnelCompensation_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zyhFvkZb1GFg" style="border-bottom: Black 1pt solid; text-align: right" title="Total">620</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zDWHmL1kRo3e" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(30</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: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--DirectorsFees_pn3n3_c20230101__20231231_z7WMjsuHtthg" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">32</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--ConsultingFeesSalaries_pn3n3_c20230101__20231231_zY7pHHRqio53" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries">1,656</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">$</td><td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20230101__20231231_zBAsQJlCv6yb" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">263</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230101__20231231_zy2otLKi4r89" style="border-bottom: Black 1pt solid; text-align: right" title="Total">1,951</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231_ziNEke9VImq5" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(142</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s former CEO has a consulting agreement with the Company pursuant to which he earns $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--ProfessionalFeesExpense_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zKBdIzcrNckc" title="Consulting fees">27</span> per month.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2) </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s CFO has a consulting agreement with the Company pursuant to which he earns $3 (CAD$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--ProfessionalFeesExpense_pn3n3_uCAD_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zAOk3MBuLjGk" title="Consulting fees">4</span>) per month.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s CEO has a consulting agreement with the Company pursuant to which he earns $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eifrs-full--ProfessionalFeesExpense_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CEOMember_zw4W7SoONtP4" title="Consulting fees">50</span> per month.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Three non-executive directors, of which two earn directors’ fees of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eifrs-full--ProfessionalFeesExpense_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zU1VMf0RLoii" title="Consulting fees">1</span> per month.</span></td></tr> </table> <p id="xdx_8A5_zgHBvWjqUmUh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eifrs-full--DisclosureOfInformationAboutKeyManagementPersonnelExplanatory_z8sZRVh0vmq3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The following transactions arose with related parties:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_z9yVPxhn00n1" style="display: none">SCHEDULE OF TRANSACTIONS WITH RELATED PARTIES</span></span></p> <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="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Amounts owing by (to) as of</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">Directors Fees</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">Consulting Fees/Salaries</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">Share based awards</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><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Chairman and former CEO</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--DirectorsFees_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_znMqIPYYdawf" style="width: 9%; text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2415">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--ConsultingFeesSalaries_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_ztSOyE7oS6Rj" style="width: 9%; text-align: right" title="Consulting Fees / Salaries">578</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zRZpnbD1V2Vl" style="width: 9%; text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2419">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_z6WIklvQciif" style="width: 9%; text-align: right" title="Total">578</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zRbN3264StI5" style="width: 9%; text-align: right" title="Amounts owing by (to) as of related parties">(61</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Director and CEO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--DirectorsFees_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zcuaZ9Y8YTx8" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2425">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ConsultingFeesSalaries_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zFI1crQQJ3qc" style="text-align: right" title="Consulting Fees / Salaries">1,161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zOQcJvFENgFi" style="text-align: right" title="Share based awards">9,035</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zat65aeGW3Y4" style="text-align: right" title="Total">10,196</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zcq8bwj9R0ej" style="text-align: right" title="Amounts owing by (to) as of related parties">(63</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>CFO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--DirectorsFees_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zkMPmZLcsCrj" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2435">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ConsultingFeesSalaries_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zJUnL7DobKqf" style="text-align: right" title="Consulting Fees / Salaries">34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zzFOCvLJFBr7" style="text-align: right" title="Share based awards">8</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zuHX0IcSuSF4" style="text-align: right" title="Total">42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zmq9ooX3ztEi" style="text-align: right" title="Amounts owing by (to) as of related parties">(3</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Directors</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--DirectorsFees_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_z6VzeQdodL8c" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">21</td><td style="padding-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_ecustom--ConsultingFeesSalaries_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zrCH4G968v57" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries"><span style="-sec-ix-hidden: xdx2ixbrl2447">-</span></td><td style="padding-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--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zNUo3K1eHdY4" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">21</td><td style="padding-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--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zdPaYYyRVBZh" style="border-bottom: Black 1pt solid; text-align: right" title="Total">42</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zGzgIWWNO3L1" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(2</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: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--DirectorsFees_pn3n3_c20250101__20251231_zlj7fcZEOt4f" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">21</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_ecustom--ConsultingFeesSalaries_pn3n3_c20250101__20251231_zTU0KJCHOBOc" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries">1,773</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20250101__20251231_zCtBzDf6Ufq3" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">9,064</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250101__20251231_zc7S6BB241d5" style="border-bottom: Black 1pt solid; text-align: right" title="Total">10,858</td><td style="padding-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_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20251231_zrbc4iaYDhvh" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(129</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Amounts owing by (to) as of</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">Directors Fees</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">Consulting Fees/Salaries</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">Share based awards</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><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2024</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Chairman and former CEO</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--DirectorsFees_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zHpz9jAaHvAa" style="width: 9%; text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2465">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zF8JcMs7RcA5" style="width: 9%; text-align: right" title="Consulting Fees / Salaries">730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_z4a0wUntqBGk" style="width: 9%; text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2469">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_ziytIT9xNPv3" style="width: 9%; text-align: right" title="Total">730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231__ifrs-full--CounterpartiesAxis__custom--ChairmanAndFormerCEOMember_zvkEDbFa2Nz8" style="width: 9%; text-align: right" title="Amounts owing by (to) as of related parties">(44</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Director and CEO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--DirectorsFees_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zM2hknNfk7Oj" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2475">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zInhTN6plSYb" style="text-align: right" title="Consulting Fees / Salaries">543</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zLNTQnblKoD2" style="text-align: right" title="Share based awards">249</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zKZ9kigV6Qf1" style="text-align: right" title="Total">792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zZ5xGcyCP8P4" style="text-align: right" title="Amounts owing by (to) as of related parties">(27</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Former CFO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--DirectorsFees_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zSOsrrkQL2cc" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2485">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zS7oHHwQcSCi" style="text-align: right" title="Consulting Fees / Salaries">90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_z6KEcbXlPcU" style="text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2489">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zPN2wf1ON3Uh" style="text-align: right" title="Total">90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_c20241231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zHvO1Fl6gtol" style="text-align: right" title="Amounts owing by (to) as of related parties"><span style="-sec-ix-hidden: xdx2ixbrl2493">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>CFO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--DirectorsFees_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zn9gwGSw9s67" style="text-align: right" title="Directors Fees">14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zNf05vME2fD7" style="text-align: right" title="Consulting Fees / Salaries">19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zfHsHrXxFUR9" style="text-align: right" title="Share based awards">34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zFhabovzaIai" style="text-align: right" title="Total">67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zkFCrHeKnra5" style="text-align: right" title="Amounts owing by (to) as of related parties">(2</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Directors</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--DirectorsFees_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zJ5L9NplNjCl" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">19</td><td style="padding-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--ConsultingFeesSalaries_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zBrYPbjiaDGb" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries"><span style="-sec-ix-hidden: xdx2ixbrl2507">-</span></td><td style="padding-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--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zpdMYzpMlte" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">63</td><td style="padding-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--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zkunljB0aQil" style="border-bottom: Black 1pt solid; text-align: right" title="Total">82</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zCeRx6yASQh6" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(4</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_ecustom--DirectorsFees_pn3n3_c20240101__20241231_zQUy6j5C1xn7" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">33</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_ecustom--ConsultingFeesSalaries_pn3n3_c20240101__20241231_z9JaKvXm2D21" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries">1,382</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20240101__20241231_zmP40FGRB2bf" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">346</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240101__20241231_znbkoypXqFjg" style="border-bottom: Black 1pt solid; text-align: right" title="Total">1,761</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20241231_zUi5o2g5XVo9" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(76</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Amounts owing by (to) as of</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">Directors Fees</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">Consulting Fees/Salaries</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">Share<br/> based awards</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><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Director and CEO</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--DirectorsFees_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zSRrnMOjwbgl" style="width: 9%; text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2525">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ConsultingFeesSalaries_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zlziU0TPPosk" style="width: 9%; text-align: right" title="Consulting Fees / Salaries"><span style="-sec-ix-hidden: xdx2ixbrl2527">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zhkSIU2Vthsi" style="width: 9%; text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2529">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eifrs-full--KeyManagementPersonnelCompensation_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zYzBQmyQIijc" style="width: 9%; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl2531">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndCEOMember_zCGcxigY9iwa" style="width: 9%; text-align: right" title="Amounts owing by (to) as of related parties">462</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Company controlled by CEO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--DirectorsFees_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zXxLsxr4dd0f" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2535">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ConsultingFeesSalaries_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zxDNr5Nbau68" style="text-align: right" title="Consulting Fees / Salaries">1,235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zfj6hr97sYIi" style="text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2539">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zEjWD3MZszMg" style="text-align: right" title="Total">1,235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231__ifrs-full--CounterpartiesAxis__custom--CompanyControlledByCEOMember_zgrvUBI9FAS4" style="text-align: right" title="Amounts owing by (to) as of related parties">(103</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>CFO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--DirectorsFees_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zMWmyeX37Xe7" style="text-align: right" title="Directors Fees"><span style="-sec-ix-hidden: xdx2ixbrl2545">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ConsultingFeesSalaries_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zQBojfrQPnTi" style="text-align: right" title="Consulting Fees / Salaries">96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zru0ZGmF3DAj" style="text-align: right" title="Share based awards"><span style="-sec-ix-hidden: xdx2ixbrl2549">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zN3ZgQd3fIKh" style="text-align: right" title="Total">96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zuZ20rzw9sL7" style="text-align: right" title="Amounts owing by (to) as of related parties">(9</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Directors</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--DirectorsFees_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zCkkOUv8uWyg" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">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_987_ecustom--ConsultingFeesSalaries_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zHTaFnNjpAPg" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries">325</td><td style="padding-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--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zsWdsudhK8s6" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">263</td><td style="padding-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--KeyManagementPersonnelCompensation_pn3n3_c20230101__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zyhFvkZb1GFg" style="border-bottom: Black 1pt solid; text-align: right" title="Total">620</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zDWHmL1kRo3e" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(30</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: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--DirectorsFees_pn3n3_c20230101__20231231_z7WMjsuHtthg" style="border-bottom: Black 1pt solid; text-align: right" title="Directors Fees">32</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--ConsultingFeesSalaries_pn3n3_c20230101__20231231_zY7pHHRqio53" style="border-bottom: Black 1pt solid; text-align: right" title="Consulting Fees / Salaries">1,656</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">$</td><td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_c20230101__20231231_zBAsQJlCv6yb" style="border-bottom: Black 1pt solid; text-align: right" title="Share based awards">263</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230101__20231231_zy2otLKi4r89" style="border-bottom: Black 1pt solid; text-align: right" title="Total">1,951</td><td style="padding-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--AmountsReceivablePayableRelatedPartyTransactions_iI_pn3n3_c20231231_ziNEke9VImq5" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts owing by (to) as of related parties">(142</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s former CEO has a consulting agreement with the Company pursuant to which he earns $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--ProfessionalFeesExpense_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--FormerCEOMember_zKBdIzcrNckc" title="Consulting fees">27</span> per month.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2) </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s CFO has a consulting agreement with the Company pursuant to which he earns $3 (CAD$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--ProfessionalFeesExpense_pn3n3_uCAD_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CFOMember_zAOk3MBuLjGk" title="Consulting fees">4</span>) per month.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s CEO has a consulting agreement with the Company pursuant to which he earns $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eifrs-full--ProfessionalFeesExpense_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--CEOMember_zw4W7SoONtP4" title="Consulting fees">50</span> per month.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Three non-executive directors, of which two earn directors’ fees of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eifrs-full--ProfessionalFeesExpense_pn3n3_c20250101__20251231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zU1VMf0RLoii" title="Consulting fees">1</span> per month.</span></td></tr> </table> 578000 578000 -61000 1161000 9035000 10196000 -63000 34000 8000 42000 -3000 21000 21000 42000 -2000 21000 1773000 9064000 10858000 -129000 730000 730000 -44000 543000 249000 792000 -27000 90000 90000 14000 19000 34000 67000 -2000 19000 63000 82000 -4000 33000 1382000 346000 1761000 -76000 462000 1235000 1235000 -103000 96000 96000 -9000 32000 325000 263000 620000 -30000 32000 1656000 263000 1951000 -142000 27000 4000 50000 1000 <p id="xdx_80E_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_zrHQxnZLLnI2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 30 - <span id="xdx_825_z53wPlSIDLo4">FINANCIAL INSTRUMENTS AND RISK MANAGEMENT</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is exposed to a variety of financial risks, which results from its financing, operating and investing activities. The objective of financial risk management is to contain, where appropriate, exposures in these financial risks to limit any negative impact on the Company’s financial performance and position.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s financial instruments are its cash, trade and other receivables, payables, other payables and loans in different currencies (NIS, CAD and USD). The main purpose of these financial instruments is to raise finance for the Company’s operation. The Company actively measures, monitors and manages its financial risk exposures by various functions pursuant to the segregation of duties and principals. The risks arising from the Company’s financial instruments are mainly credit risk and currency risk. The risk rate on loans is fixed. The risk management policies employed by the Company to manage these risks are discussed below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Credit risk:</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit risk arises when a failure by counterparties to discharge their obligations could reduce the amount of future cash inflows from financial assets on hand at the balance sheet date. The Company closely monitors the activities of its counterparties and controls access to its intellectual property which enables it to ensure the prompt collection of customers’ balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit risk arises when a failure by counterparties to discharge their obligations could reduce the amount of future cash inflows from financial assets on hand at the balance sheet date. The Company closely monitors the activities of its counterparties and controls access to its intellectual property which enables it to ensure the prompt collection of customers’ balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s main financial assets are cash and cash equivalents and trade accounts receivable and represent the Company’s maximum exposure to credit risk in connection with its financial assets. Wherever possible and commercially practical the Company holds cash with major financial institutions In Israel.</span></p> <p id="xdx_891_ecustom--ScheduleOfFinancialAssetWithCashAndTradeAccountsReceivableExplanatory_zL3Icq3D4dIe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none"><span id="xdx_8B3_zBtQ83aWd0qb">SCHEDULE OF FINANCIAL ASSET WITH CASH AND TRADE ACCOUNTS RECEIVABLE</span></span></span></span></p> <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"> </td> <td colspan="2" id="xdx_495_20251231_z611f41tEa9i" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20241231_zPqC16iXCaod" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40A_eifrs-full--CashAndCashEquivalents_iI_pn3n3_maFAOCAzpgw_z3ptjYj5OVMh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Cash and Cash Equivalents</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">13,525</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">13,526</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--CurrentDepositsFromCustomer_iI_pn3n3_maFAOCAzpgw_ze4cn4rXtxQj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deposits</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">384</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">206</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--CurrentHeldtomaturityInvestment_iI_pn3n3_maFAOCAzpgw_zi51IG3OEbKg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Investment in financial assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><p style="margin: 0">55,642</p></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2594">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TradeReceivables_iI_pn3n3_maFAOCAzpgw_zRRaYs1JcCB7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Short term and long term trade receivables</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">4,255</span></p></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,024</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinancialAssetsAtFairValue_iI_pn3n3_maFAOCAzpgw_zCOpPlfvXkz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Long term financial assets at fair value</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">333</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentReceivables_iI_pn3n3_maFAOCAzpgw_zoIdiBuiyS1i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other accounts receivable</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,937</td><td style="padding-bottom: 1pt; font-weight: bold; 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">581</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentFinancialAssets_iTI_pn3n3_mtFAOCAzpgw_zaxMH3MiCl08" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">77,076</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">16,537</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_z7NauityXm9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 30 - FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Liquidity risks:</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidity risk is the risk that arises when the maturity of assets and the maturity of liabilities do not match. An unmatched position potentially enhances profitability but can also increase the risk of loss. The Company has procedures with the object of minimizing such loss by maintaining sufficient cash and other highly liquid current assets and by having an available adequate amount of committed credit facilities. The following tables detail the Company’s remaining contractual maturity for its financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company can be required to pay</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eifrs-full--DescriptionOfManagingLiquidityRisk_zI6vsaAqHI6h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span><span id="xdx_8BF_zVNiXssk3WF1" style="display: none">SCHEDULE OF LIQUIDITY RISKS</span></span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span><span style="display: none"></span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <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">Contractual</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">Carrying amounts</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">Within 1 year</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">over 1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pn3n3_c20251231_zZydDkcEnVdh" style="width: 14%; text-align: right" title="Trade payables - Carrying amount">3,348</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zy0EZlnyaAxb" style="width: 14%; text-align: right" title="Trade payables - Within 1 year">3,348</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_z7zrIgLmKABd" style="width: 14%; text-align: right" title="Trade payables - over 1 year"><span style="-sec-ix-hidden: xdx2ixbrl2614">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other accounts payable</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20251231_zYetHCJEI6P2" style="text-align: right" title="Other accounts payable - Carrying amount">2,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zOGlCeuPyVqj" style="text-align: right" title="Other accounts payable - Within 1 year">2,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zg486Eb651Xb" style="text-align: right" title="Other accounts payable - over 1 year"><span style="-sec-ix-hidden: xdx2ixbrl2620">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20251231_zsMqeG1hIKbe" style="text-align: right" title="Loans - Carrying amounts">38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zESKqFk8m6U8" style="text-align: right" title="Loans - Within 1 year">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zIgycjExEGBj" style="text-align: right" title="Loans - over 1 year">29</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liability</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20251231_z4Ks23vpo8Xk" style="text-align: right" title="Lease liability - Carrying amount">2,577</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zil9QtcaVv4i" style="text-align: right" title="Lease liability - Within 1 year">1,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zfEFxMtL51Y7" style="text-align: right" title="Lease liability - over 1 year">1,959</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AB_zdTp7PfvmCK6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>C.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Market risks:</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s’ business of maintenance services of various electronic systems is highly competitive and involves a certain degree of risk. The Company’s business operations will depend largely upon the outcome of continued sales and services to security establishments and the initiation of sales of their products to the civilian markets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Cust2Mate business is new, and the Company is aware of competitors in the market. In addition to the regular management oversight and skills required, success in this segment will require the Company to penetrate the market as rapidly as possible.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign exchange risk arises when the Company enters into transactions denominated in a currency other than its functional currency. The Company buys its inventories mostly in USD and sells its products in NIS. Foreign exchange exposures are managed within utilizing forward foreign exchange contracts<b>.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--VariableMarketRiskDescription_c20250101__20251231_zs045xQR4RU3" title="Variable market risk description">As of December 31, 2025, if the Company’s functional currency (ILS) had strengthened/ weakened by 5% against the USD, with all other variables held constant, the loss for the year would decrease /increase by approximately $<span id="xdx_901_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_pn3n3_c20250101__20251231_zNpD6z71b878" title="Increase/decrease in loss due to exchange">838</span>.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Interest rate risks:</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s exposure to cash flow interest rate risk from long-term borrowings at variable rate, which is immaterial.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>E.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Capital management</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers its capital to be comprised financial assets and inventory net of financial liabilities excluding warrant liabilities. The Company’s objectives in managing its capital are to maintain its ability to continue as a going concern and to further develop its business. To effectively manage the Company’s capital requirements, the Company has a planning and budgeting process in place to meet its strategic goals. In order to facilitate the management of its capital requirements, the Company prepares expenditure budgets that are updated as necessary depending on various factors, including successful capital deployment and general industry conditions. Management reviews the capital structure on a regular basis to ensure the above objectives are met. There have been no changes to the Company’s approach to capital management during the year ended December 31, 2025. There are no externally imposed restrictions on the Company’s capital.</span></p> <p id="xdx_891_ecustom--ScheduleOfFinancialAssetWithCashAndTradeAccountsReceivableExplanatory_zL3Icq3D4dIe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none"><span id="xdx_8B3_zBtQ83aWd0qb">SCHEDULE OF FINANCIAL ASSET WITH CASH AND TRADE ACCOUNTS RECEIVABLE</span></span></span></span></p> <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"> </td> <td colspan="2" id="xdx_495_20251231_z611f41tEa9i" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20241231_zPqC16iXCaod" style="font-weight: bold; text-align: center">December 31,</td><td style="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">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">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40A_eifrs-full--CashAndCashEquivalents_iI_pn3n3_maFAOCAzpgw_z3ptjYj5OVMh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Cash and Cash Equivalents</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">13,525</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">13,526</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--CurrentDepositsFromCustomer_iI_pn3n3_maFAOCAzpgw_ze4cn4rXtxQj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deposits</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">384</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">206</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--CurrentHeldtomaturityInvestment_iI_pn3n3_maFAOCAzpgw_zi51IG3OEbKg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Investment in financial assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><p style="margin: 0">55,642</p></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2594">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TradeReceivables_iI_pn3n3_maFAOCAzpgw_zRRaYs1JcCB7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Short term and long term trade receivables</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">4,255</span></p></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,024</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinancialAssetsAtFairValue_iI_pn3n3_maFAOCAzpgw_zCOpPlfvXkz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Long term financial assets at fair value</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">333</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentReceivables_iI_pn3n3_maFAOCAzpgw_zoIdiBuiyS1i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other accounts receivable</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,937</td><td style="padding-bottom: 1pt; font-weight: bold; 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">581</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentFinancialAssets_iTI_pn3n3_mtFAOCAzpgw_zaxMH3MiCl08" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">77,076</td><td style="padding-bottom: 2.5pt; font-weight: bold; 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">16,537</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 13525000 13526000 384000 206000 55642000 4255000 2024000 333000 200000 2937000 581000 77076000 16537000 <p id="xdx_899_eifrs-full--DescriptionOfManagingLiquidityRisk_zI6vsaAqHI6h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span><span id="xdx_8BF_zVNiXssk3WF1" style="display: none">SCHEDULE OF LIQUIDITY RISKS</span></span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span><span style="display: none"></span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <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">Contractual</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">Carrying amounts</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">Within 1 year</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">over 1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pn3n3_c20251231_zZydDkcEnVdh" style="width: 14%; text-align: right" title="Trade payables - Carrying amount">3,348</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zy0EZlnyaAxb" style="width: 14%; text-align: right" title="Trade payables - Within 1 year">3,348</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_z7zrIgLmKABd" style="width: 14%; text-align: right" title="Trade payables - over 1 year"><span style="-sec-ix-hidden: xdx2ixbrl2614">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other accounts payable</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20251231_zYetHCJEI6P2" style="text-align: right" title="Other accounts payable - Carrying amount">2,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zOGlCeuPyVqj" style="text-align: right" title="Other accounts payable - Within 1 year">2,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zg486Eb651Xb" style="text-align: right" title="Other accounts payable - over 1 year"><span style="-sec-ix-hidden: xdx2ixbrl2620">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20251231_zsMqeG1hIKbe" style="text-align: right" title="Loans - Carrying amounts">38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zESKqFk8m6U8" style="text-align: right" title="Loans - Within 1 year">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zIgycjExEGBj" style="text-align: right" title="Loans - over 1 year">29</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liability</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20251231_z4Ks23vpo8Xk" style="text-align: right" title="Lease liability - Carrying amount">2,577</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zil9QtcaVv4i" style="text-align: right" title="Lease liability - Within 1 year">1,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zfEFxMtL51Y7" style="text-align: right" title="Lease liability - over 1 year">1,959</td><td style="text-align: left"> </td></tr> </table> 3348000 3348000 2200000 2200000 38000 9000 29000 2577000 1030000 1959000 As of December 31, 2025, if the Company’s functional currency (ILS) had strengthened/ weakened by 5% against the USD, with all other variables held constant, the loss for the year would decrease /increase by approximately $838. 838000 <p id="xdx_807_eifrs-full--DisclosureOfCommitmentsExplanatory_zBoIyxHZc7Dh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 31 – <span id="xdx_825_z2Fegyc3x4F4">COMMITMENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One of the Company’s Israeli subsidiaries leases office space with the lease expiring on <span id="xdx_904_ecustom--LeaseExpirationDate_dd_c20250101__20251231_zF8HlTRf3kf1" title="Lease expiration date">March 31, 2029</span>. Lease payments are approximately $<span id="xdx_90F_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_pn3n3_c20250101__20251231__ifrs-full--TypesOfContractsAxis__custom--LeaseOfficeSpaceMember__ifrs-full--MaturityAxis__custom--PerMonthMember_za6yLKfE12Ec" title="Lease payments">48</span> per month ($<span id="xdx_90B_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_pn3n3_c20250101__20251231__ifrs-full--TypesOfContractsAxis__custom--LeaseOfficeSpaceMember__ifrs-full--MaturityAxis__custom--AnnuallyMember_zfIuZRyhGBL" title="Lease payments">576</span> annually). Another one of the Company’s Israeli subsidiaries leases warehouse space, with the lease expiring on <span id="xdx_905_ecustom--LeaseExpirationDate_dd_c20250101__20251231__ifrs-full--TypesOfContractsAxis__custom--LeaseWarehouseSpaceMember_zK6BR4TXodo7" title="Lease expiration date">March 31, 2029</span>. Lease payments are approximately $<span id="xdx_901_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_pn3n3_c20250101__20251231__ifrs-full--TypesOfContractsAxis__custom--LeaseWarehouseSpaceMember__ifrs-full--MaturityAxis__custom--PerMonthMember_z57y2rRK0dOi" title="Lease payments">18</span> thousand per month ($<span id="xdx_900_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_pn3n3_c20250101__20251231__ifrs-full--TypesOfContractsAxis__custom--LeaseWarehouseSpaceMember__ifrs-full--MaturityAxis__custom--AnnuallyMember_zAnnRc7A5Q5d" title="Lease payments">216</span> thousand annually). Another one of the Company’s Israeli subsidiaries leases its factory space with the lease expiring on <span id="xdx_901_ecustom--LeaseExpirationDate_dd_c20250101__20251231__ifrs-full--TypesOfContractsAxis__custom--LeaseFactorySpaceMember_zplcJb9nOXzc" title="Lease expiration date">March 31, 2027</span>. Lease payments are approximately $<span id="xdx_90E_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_pn3n3_c20250101__20251231__ifrs-full--TypesOfContractsAxis__custom--LeaseFactorySpaceMember__ifrs-full--MaturityAxis__custom--PerMonthMember_zbm1D9PWa9r9" title="Lease payments">19 </span>thousand per month ($<span id="xdx_909_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_pn3n3_c20250101__20251231__ifrs-full--TypesOfContractsAxis__custom--LeaseFactorySpaceMember__ifrs-full--MaturityAxis__custom--AnnuallyMember_zZsBke3C5Rv" title="Lease payments">228 </span>thousand annually).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 2029-03-31 48000 576000 2029-03-31 18000 216000 2027-03-31 19000 228000 <p id="xdx_800_eifrs-full--DisclosureOfDiscontinuedOperationsExplanatory_zNiqTdbi0qqd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 32 – <span id="xdx_821_zOcp0Svqcnpk">DISCONTINUED OPERATIONS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 30, 2025, the Company entered into a share purchase agreement (the “A2ZMS Agreement”) pursuant to which it sold its wholly-owned subsidiary A2ZMS Advanced Military Solutions Ltd., a company organized under the laws of Israel (“A2ZMS”), to a purchaser residing in Israel for a purchase price of <span id="xdx_903_eifrs-full--ProceedsFromSalesOfInterestsInAssociates_uILS_c20250630__20250630__ifrs-full--TypesOfContractsAxis__custom--SharePurchaseAgreementMember__ifrs-full--CounterpartiesAxis__custom--A2ZMSAdvancedMilitarySolutionsLtdMember_zWYu28kdpT38" title="Purchase price of subsidiary">500,000</span> ILS. The purchaser is related to a director of the Company. The A2ZMS Agreement was approved by all of the independent directors of the Company. The Company received an independent valuation of A2ZMS in connection with this transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The results of operations of A2ZMS were classified as discontinued operations in these consolidated financial statements of the Company as of December 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eifrs-full--DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory_zd8Agd8dBake" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The below are the data of operating results attributed to the discontinued operations:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zF9lYgcAxHRl" style="display: none">SCHEDULE OF DISCONTINUED OPERATIONS</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zPhtSkwcI6q5" style="font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zlFwzMj3EcH9" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zHqOJGV8cj2k" style="font-weight: bold; text-align: center">2023</td><td style="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">Yeat 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">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">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">2023</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"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_zt6ZzySA4bE7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold">Revenues</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right">824</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,790</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">2,163</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_zn1yJVllfLAe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Cost of revenues</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">767</td><td style="padding-bottom: 1pt; font-weight: bold; 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">1,692</td><td style="padding-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">1,423</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--GrossProfit_iT_pn3n3_zSjGfizHCkgc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross profit</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">57</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">740</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">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></tr> <tr id="xdx_40F_eifrs-full--ResearchAndDevelopmentExpense_i01_pn3n3_zx4ACGzSPtXb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Research and development costs</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">9</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">164</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">648</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--GeneralAndAdministrativeExpense_i01_pn3n3_zBLWpvwxWj0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">General and administration expenses</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,455</td><td style="padding-bottom: 1pt; font-weight: bold; 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">1,714</td><td style="padding-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">866</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--ProfitLossFromOperatingActivities_iT_pn3n3_zXDI1eIiwFK4" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Operating loss</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,407</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,780</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(774</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 id="xdx_401_eifrs-full--OtherExpenseByFunction_iN_di_z8SelUZOpAQe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2688">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2689">-</span></td><td style="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--FinanceIncomeCost_zC5tdF0onSdb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Financial (income) expense</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">9</td><td style="padding-bottom: 1pt; font-weight: bold; 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">61</td><td style="padding-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">46</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfitLossBeforeTax_iT_pn3n3_zSlakpAuk3h5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Loss before taxes on income</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,416</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,841</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></tr> <tr id="xdx_407_eifrs-full--IncomeTaxExpenseContinuingOperations_iN_pn3n3_di_zmvNqhWoj4p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income tax expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2700">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2702">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates_pn3n3_zX77kqdDrbza" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loss on disposal of discontinued operations<span id="xdx_F42_zPul6yrEZn76">*</span></td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,009</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2705">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2706">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--ProfitLossFromDiscontinuedOperations_pn3n3_zpvrcd1QeNCh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss for the year from discontinued operations</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(2,425</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(1,841</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(820</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: left"><span id="xdx_F06_zl2jD6B8Jmhf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F14_z0MdWjXkyp1e" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loss on disposal of discontinued operations was determined as follows:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 32 – DISCONTINUED OPERATIONS (CONTINUED)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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_49E_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zMxbUhlHwn2j" 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" id="xdx_49E_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_znkYa3Ay3atj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</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="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p></td><td style="padding-bottom: 1pt"> </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">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">2024</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: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eifrs-full--ConsiderationPaidReceived_pn3n3_zxuKTEq98Ab2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Consideration received on disposal of discontinued operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">148</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2714">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DivestmentOfSubsidiary_iN_pn3n3_di_z5H6zgf2vETg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cash disposed of</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 style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2717">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations_iN_pn3n3_di_znPjiQBHTnUh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net cash outflow on disposal of discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(401</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2720">-</span></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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net assets disposed (other than cash):</td><td> </td> <td style="text-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_ecustom--PropertyEquipmentAndRightOfUseAssetsNet_pn3n3_z1lEB7XIVr1g" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Property, equipment and right of use assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(416</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2723">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NetAssetsDisposedOfTradeAndOtherReceivables_pn3n3_z2fFhLXe0eui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Trade and other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(668</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2726">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NetAssetsDisposedOfTradeAndOtherPayables_pn3n3_zAsJiIMmzEtc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade and other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">223</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2729">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NetAssetsDisposedOFLoans_pn3n3_zCyxa52mNt2a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2732">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NetAssetsDisposedOfSeverancePaymentsNet_pn3n3_zR2dbZckEua5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Severance payments, 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">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"><span style="-sec-ix-hidden: xdx2ixbrl2735">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013_pn3n3_zcGqQGXDKAG1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net assets disposed (other than cash):</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,009</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2738">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zU7pL6xI60s5" 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" id="xdx_495_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zhGkpc2Weny6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">Year ended</td><td style="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="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</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">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">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Net cash flows provided by (used by) discontinued operations</td><td> </td> <td style="text-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: justify"> </td><td> </td> <td style="text-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_402_eifrs-full--CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations_pn3n3_zB1AwDDvnZP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: justify">From operating activities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">514</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">338</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations_pn3n3_maIDICAzeWc_zB0zvTdsQgx" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">From investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations_pn3n3_maIDICAzeWc_zpKYwCcug417" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">From financing activities</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">(134</td><td style="padding-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">(255</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations_iT_pn3n3_mtIDICAzeWc_zvEEJSud4ft7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net cash flows provided by (used by) discontinued operations</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_z8KROscUSan2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> 500000 <p id="xdx_899_eifrs-full--DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory_zd8Agd8dBake" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The below are the data of operating results attributed to the discontinued operations:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zF9lYgcAxHRl" style="display: none">SCHEDULE OF DISCONTINUED OPERATIONS</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zPhtSkwcI6q5" style="font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zlFwzMj3EcH9" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zHqOJGV8cj2k" style="font-weight: bold; text-align: center">2023</td><td style="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">Yeat 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">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">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">2023</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"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_zt6ZzySA4bE7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold">Revenues</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right">824</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,790</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">2,163</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_zn1yJVllfLAe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Cost of revenues</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">767</td><td style="padding-bottom: 1pt; font-weight: bold; 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">1,692</td><td style="padding-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">1,423</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--GrossProfit_iT_pn3n3_zSjGfizHCkgc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross profit</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">57</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">740</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">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></tr> <tr id="xdx_40F_eifrs-full--ResearchAndDevelopmentExpense_i01_pn3n3_zx4ACGzSPtXb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Research and development costs</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">9</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">164</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">648</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--GeneralAndAdministrativeExpense_i01_pn3n3_zBLWpvwxWj0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">General and administration expenses</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,455</td><td style="padding-bottom: 1pt; font-weight: bold; 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">1,714</td><td style="padding-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">866</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--ProfitLossFromOperatingActivities_iT_pn3n3_zXDI1eIiwFK4" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Operating loss</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,407</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,780</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(774</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 id="xdx_401_eifrs-full--OtherExpenseByFunction_iN_di_z8SelUZOpAQe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2688">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2689">-</span></td><td style="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--FinanceIncomeCost_zC5tdF0onSdb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Financial (income) expense</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">9</td><td style="padding-bottom: 1pt; font-weight: bold; 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">61</td><td style="padding-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">46</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfitLossBeforeTax_iT_pn3n3_zSlakpAuk3h5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Loss before taxes on income</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,416</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,841</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></tr> <tr id="xdx_407_eifrs-full--IncomeTaxExpenseContinuingOperations_iN_pn3n3_di_zmvNqhWoj4p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income tax expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2700">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2702">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates_pn3n3_zX77kqdDrbza" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loss on disposal of discontinued operations<span id="xdx_F42_zPul6yrEZn76">*</span></td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,009</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2705">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2706">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--ProfitLossFromDiscontinuedOperations_pn3n3_zpvrcd1QeNCh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss for the year from discontinued operations</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(2,425</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(1,841</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(820</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.25in; text-align: left"><span id="xdx_F06_zl2jD6B8Jmhf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F14_z0MdWjXkyp1e" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loss on disposal of discontinued operations was determined as follows:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 32 – DISCONTINUED OPERATIONS (CONTINUED)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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_49E_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zMxbUhlHwn2j" 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" id="xdx_49E_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_znkYa3Ay3atj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</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="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></p></td><td style="padding-bottom: 1pt"> </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">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">2024</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: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eifrs-full--ConsiderationPaidReceived_pn3n3_zxuKTEq98Ab2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Consideration received on disposal of discontinued operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">148</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2714">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DivestmentOfSubsidiary_iN_pn3n3_di_z5H6zgf2vETg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cash disposed of</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 style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2717">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations_iN_pn3n3_di_znPjiQBHTnUh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net cash outflow on disposal of discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(401</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2720">-</span></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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net assets disposed (other than cash):</td><td> </td> <td style="text-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_ecustom--PropertyEquipmentAndRightOfUseAssetsNet_pn3n3_z1lEB7XIVr1g" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Property, equipment and right of use assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(416</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2723">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NetAssetsDisposedOfTradeAndOtherReceivables_pn3n3_z2fFhLXe0eui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Trade and other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(668</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2726">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NetAssetsDisposedOfTradeAndOtherPayables_pn3n3_zAsJiIMmzEtc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade and other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">223</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2729">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NetAssetsDisposedOFLoans_pn3n3_zCyxa52mNt2a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2732">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NetAssetsDisposedOfSeverancePaymentsNet_pn3n3_zR2dbZckEua5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Severance payments, 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">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"><span style="-sec-ix-hidden: xdx2ixbrl2735">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013_pn3n3_zcGqQGXDKAG1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net assets disposed (other than cash):</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,009</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2738">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zU7pL6xI60s5" 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" id="xdx_495_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zhGkpc2Weny6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">Year ended</td><td style="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="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</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">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">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Net cash flows provided by (used by) discontinued operations</td><td> </td> <td style="text-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: justify"> </td><td> </td> <td style="text-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_402_eifrs-full--CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations_pn3n3_zB1AwDDvnZP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: justify">From operating activities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">514</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">338</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations_pn3n3_maIDICAzeWc_zB0zvTdsQgx" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">From investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations_pn3n3_maIDICAzeWc_zpKYwCcug417" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">From financing activities</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">(134</td><td style="padding-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">(255</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations_iT_pn3n3_mtIDICAzeWc_zvEEJSud4ft7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net cash flows provided by (used by) discontinued operations</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 824000 1790000 2163000 767000 1692000 1423000 57000 98000 740000 9000 164000 648000 1455000 1714000 866000 -1407000 -1780000 -774000 9000 61000 46000 -1416000 -1841000 -820000 -1009000 -2425000 -1841000 -820000 148000 549000 401000 -416000 -668000 223000 94000 159000 -1009000 514000 338000 -47000 -94000 -134000 -255000 333000 11000 <p id="xdx_80F_eifrs-full--DisclosureOfEntitysReportableSegmentsExplanatory_zNkSb27dJA6a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 33 – <span id="xdx_828_zadYVJDHgb73">OPERATING SEGMENTS</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company and its subsidiaries are engaged in the following <span id="xdx_908_ecustom--NumberOfOperatingSegment_dc_uSegments_c20250101__20251231_zz9mQkQolPC4" title="Number of operating segment">two</span> segments, currently in one graphical location (Israel):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <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: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Retail automation solutions – Smart Carts (“Smart Carts”)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Manufacturing and selling of precision metal parts – “Precision Metal Parts”</span></td></tr> </table> <p id="xdx_89D_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_z0GSfL3EddV4" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zlUTny4YTev5" style="display: none">SCHEDULE OF OPERATING SEGMENTS</span></span></span></p> <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="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20251231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--PrecisionMetalPartsMember_zXbRYJOVNcDg" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20251231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--SmartCartsMember_zsYcTgOj9IL3" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zXkSC4aIFoN7" 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">Year Ended December 31, 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="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</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">Total</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-style: italic">Revenues</td><td> </td> <td style="text-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--Revenue_pn3n3_zTi6h4xylrR" style="vertical-align: bottom; background-color: White"> <td style="width: 46%">External</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,693</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,208</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">7,901</td><td style="width: 1%; 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-style: italic">Cost of revenues</td><td> </td> <td style="text-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--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--ExternalMember_zKCdgY6C8Nz8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>External</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,163</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,807</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--InterSegmentMember_z7xILOm2BTt4" style="vertical-align: bottom; background-color: White"> <td>Inter-segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2766">-</span></td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2767">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2768">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_pn3n3_zkTgDP06fh7a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; padding-bottom: 1pt">Total</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">4,163</td><td style="padding-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">2,644</td><td style="padding-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">6,807</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> <td> </td> <td style="text-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_40C_eifrs-full--ProfitLossFromOperatingActivities_iN_pn3n3_di_zvCYJzbX8IU6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; padding-bottom: 1pt">Segment operational 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">392</td><td style="padding-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">36,064</td><td style="padding-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">36,456</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_pn3n3_zXderuZgMNzk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss on revaluation of warrant liability</td><td> </td> <td style="text-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">(998</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_pn3n3_zAlNQXJXhCz1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance expense, net</td><td> </td> <td style="text-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">601</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_zQgWq1QcsDn3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Tax expenses</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2788">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ProfitLoss_iN_pn3n3_di_zswaz7zYzcJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">36,059</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <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="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--PrecisionMetalPartsMember_ziAEpLEQepQ5" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--SmartCartsMember_zJmArj6DS5r4" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zKnwNBXK6B26" 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">Year Ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</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">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-style: italic">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; 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: 14%; 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: 14%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--Revenue_pn3n3_zUeLeZ7hWsWh" style="vertical-align: bottom; background-color: White"> <td>External</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,844</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</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">5,376</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-style: italic">Cost of revenues</td><td> </td> <td style="text-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_40E_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--ExternalMember_zOJAIfV5JSS8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>External</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,258</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,533</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--InterSegmentMember_zrmabDXL5jLj" style="vertical-align: bottom; background-color: White"> <td>Inter-segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2802">-</span></td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--CostOfSales_pn3n3_zh00YQiss3n4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; padding-bottom: 1pt">Total</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">3,258</td><td style="padding-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">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">3,487</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> <td> </td> <td style="text-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_40F_eifrs-full--ProfitLossFromOperatingActivities_iN_pn3n3_di_zbTPIoN6ksSk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; padding-bottom: 1pt">Segment operational loss (gain)</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">(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 style="border-bottom: Black 1pt solid; text-align: right">13,037</td><td style="padding-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">12,855</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_pn3n3_zw5sdI0bk6d2" style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Loss on revaluation of warrant liability</td><td> </td> <td style="text-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">4,389</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_pn3n3_zLGF07YaKpak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance expense, net</td><td> </td> <td style="text-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">178</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_zab2U0JFJiK8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Tax expenses</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2824">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ProfitLoss_iN_pn3n3_di_zKejiqUNyLTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">17,422</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 33 – OPERATING SEGMENTS (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p><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="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--PrecisionMetalPartsMember_zVYdBNLHGtV4" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--SmartCartsMember_zraQoekTsQX8" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zAc56Bihgu7b" 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">Year Ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</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">Total</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-style: italic">Revenues</td><td> </td> <td style="text-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_408_eifrs-full--Revenue_pn3n3_zLrXw90K1kRi" style="vertical-align: bottom; background-color: White"> <td style="width: 46%">External</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,084</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">6,128</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">9,212</td><td style="width: 1%; 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-style: italic">Cost of revenues</td><td> </td> <td style="text-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_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--ExternalMember_zkw3jrbco6ie" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>External</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,867</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,415</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--InterSegmentMember_zID14ly73Cfj" style="vertical-align: bottom; background-color: White"> <td>Inter-segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2838">-</span></td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">(456</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(456</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_pn3n3_zhGUUWR6gKeg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; padding-bottom: 1pt">Total</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">2,867</td><td style="padding-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">5,092</td><td style="padding-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">7,959</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> <td> </td> <td style="text-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_40C_eifrs-full--ProfitLossFromOperatingActivities_iN_pn3n3_di_znIjSKo2sFF4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; padding-bottom: 1pt">Segment operational 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">2,416</td><td style="padding-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">15,905</td><td style="padding-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">18,321</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_pn3n3_zBh0XsPNBPcj" style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Gain on revaluation of warrant liability</td><td> </td> <td style="text-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">(1,255</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_pn3n3_zrnisgKrQ4rg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance expense, net</td><td> </td> <td style="text-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">171</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_zbCFbjIH6QS3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Tax expenses</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2860">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLoss_iN_pn3n3_di_zLVFSlFW5BHb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">17,237</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <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">As at December 31, 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="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--Assets_iI_pn3n3_c20251231__ifrs-full--SegmentsAxis__custom--PrecisionMetalPartsMember_zQKmNKgC5IXi" style="width: 14%; text-align: right" title="Segment assets">2,871</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--Assets_iI_pn3n3_c20251231__ifrs-full--SegmentsAxis__custom--SmartCartsMember_zjDwSyBRFy89" style="width: 14%; text-align: right" title="Segment assets">82,289</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--Assets_iI_pn3n3_c20251231_zap0vZpWNhff" style="width: 14%; text-align: right" title="Segment assets">85,160</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eifrs-full--Liabilities_iI_pn3n3_c20251231__ifrs-full--SegmentsAxis__custom--PrecisionMetalPartsMember_zcy07oWV1to9" style="text-align: right" title="Segment assets">1,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eifrs-full--Liabilities_iI_pn3n3_c20251231__ifrs-full--SegmentsAxis__custom--SmartCartsMember_zsDYGFgmQjU2" style="text-align: right" title="Segment assets">7,601</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--Liabilities_iI_pn3n3_c20251231_zX15bpTstXnf" style="text-align: right" title="Segment assets">8,739</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <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">As at December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Discontinued <br/>operations</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--Assets_iI_pn3n3_c20241231__ifrs-full--SegmentsAxis__custom--PrecisionMetalPartsMember_zMiOhwF1152j" style="width: 10%; text-align: right" title="Segment assets">3,017</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--Assets_iI_pn3n3_c20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zrauiPihktpl" style="width: 10%; text-align: right" title="Segment assets">1,043</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eifrs-full--Assets_iI_pn3n3_c20241231__ifrs-full--SegmentsAxis__custom--SmartCartsMember_znu8ixnGTJFb" style="width: 10%; text-align: right" title="Segment assets">14,818</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--Assets_iI_pn3n3_c20241231_zTFh4M4sTo74" style="width: 10%; text-align: right" title="Segment assets">18,878</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--Liabilities_iI_pn3n3_c20241231__ifrs-full--SegmentsAxis__custom--PrecisionMetalPartsMember_zMzp5AtioZYk" style="text-align: right" title="Segment assets">2,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--Liabilities_iI_pn3n3_c20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zBgBQmWPqiFb" style="text-align: right" title="Segment assets">717</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--Liabilities_iI_pn3n3_c20241231__ifrs-full--SegmentsAxis__custom--SmartCartsMember_zi77pNMxamcd" style="text-align: right" title="Segment assets">9,179</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td><td id="xdx_982_eifrs-full--Liabilities_iI_pn3n3_c20241231_z2VdjSLMaf58" style="text-align: right" title="Segment assets">12,034</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A0_z2VQFnogC4F8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 2 <p id="xdx_89D_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_z0GSfL3EddV4" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zlUTny4YTev5" style="display: none">SCHEDULE OF OPERATING SEGMENTS</span></span></span></p> <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="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20251231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--PrecisionMetalPartsMember_zXbRYJOVNcDg" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20251231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--SmartCartsMember_zsYcTgOj9IL3" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zXkSC4aIFoN7" 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">Year Ended December 31, 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="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</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">Total</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-style: italic">Revenues</td><td> </td> <td style="text-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--Revenue_pn3n3_zTi6h4xylrR" style="vertical-align: bottom; background-color: White"> <td style="width: 46%">External</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,693</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,208</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">7,901</td><td style="width: 1%; 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-style: italic">Cost of revenues</td><td> </td> <td style="text-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--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--ExternalMember_zKCdgY6C8Nz8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>External</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,163</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,807</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--InterSegmentMember_z7xILOm2BTt4" style="vertical-align: bottom; background-color: White"> <td>Inter-segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2766">-</span></td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2767">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2768">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_pn3n3_zkTgDP06fh7a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; padding-bottom: 1pt">Total</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">4,163</td><td style="padding-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">2,644</td><td style="padding-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">6,807</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> <td> </td> <td style="text-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_40C_eifrs-full--ProfitLossFromOperatingActivities_iN_pn3n3_di_zvCYJzbX8IU6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; padding-bottom: 1pt">Segment operational 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">392</td><td style="padding-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">36,064</td><td style="padding-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">36,456</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_pn3n3_zXderuZgMNzk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss on revaluation of warrant liability</td><td> </td> <td style="text-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">(998</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_pn3n3_zAlNQXJXhCz1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance expense, net</td><td> </td> <td style="text-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">601</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_zQgWq1QcsDn3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Tax expenses</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2788">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ProfitLoss_iN_pn3n3_di_zswaz7zYzcJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">36,059</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <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="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--PrecisionMetalPartsMember_ziAEpLEQepQ5" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--SmartCartsMember_zJmArj6DS5r4" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zKnwNBXK6B26" 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">Year Ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</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">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-style: italic">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; 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: 14%; 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: 14%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--Revenue_pn3n3_zUeLeZ7hWsWh" style="vertical-align: bottom; background-color: White"> <td>External</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,844</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</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">5,376</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-style: italic">Cost of revenues</td><td> </td> <td style="text-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_40E_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--ExternalMember_zOJAIfV5JSS8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>External</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,258</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,533</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--InterSegmentMember_zrmabDXL5jLj" style="vertical-align: bottom; background-color: White"> <td>Inter-segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2802">-</span></td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--CostOfSales_pn3n3_zh00YQiss3n4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; padding-bottom: 1pt">Total</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">3,258</td><td style="padding-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">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">3,487</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> <td> </td> <td style="text-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_40F_eifrs-full--ProfitLossFromOperatingActivities_iN_pn3n3_di_zbTPIoN6ksSk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; padding-bottom: 1pt">Segment operational loss (gain)</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">(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 style="border-bottom: Black 1pt solid; text-align: right">13,037</td><td style="padding-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">12,855</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_pn3n3_zw5sdI0bk6d2" style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Loss on revaluation of warrant liability</td><td> </td> <td style="text-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">4,389</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_pn3n3_zLGF07YaKpak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance expense, net</td><td> </td> <td style="text-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">178</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_zab2U0JFJiK8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Tax expenses</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2824">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ProfitLoss_iN_pn3n3_di_zKejiqUNyLTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">17,422</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed in Thousands of US Dollars, except per share data)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 33 – OPERATING SEGMENTS (CONTINUED):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p><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="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--PrecisionMetalPartsMember_zVYdBNLHGtV4" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--ProductsAndServicesAxis__custom--SmartCartsMember_zraQoekTsQX8" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231__srt--ConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zAc56Bihgu7b" 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">Year Ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</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">Total</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-style: italic">Revenues</td><td> </td> <td style="text-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_408_eifrs-full--Revenue_pn3n3_zLrXw90K1kRi" style="vertical-align: bottom; background-color: White"> <td style="width: 46%">External</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,084</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">6,128</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">9,212</td><td style="width: 1%; 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-style: italic">Cost of revenues</td><td> </td> <td style="text-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_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--ExternalMember_zkw3jrbco6ie" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>External</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,867</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,415</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentsAxis__custom--InterSegmentMember_zID14ly73Cfj" style="vertical-align: bottom; background-color: White"> <td>Inter-segment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2838">-</span></td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">(456</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(456</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--CostOfSales_pn3n3_zhGUUWR6gKeg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; padding-bottom: 1pt">Total</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">2,867</td><td style="padding-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">5,092</td><td style="padding-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">7,959</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> <td> </td> <td style="text-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_40C_eifrs-full--ProfitLossFromOperatingActivities_iN_pn3n3_di_znIjSKo2sFF4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; padding-bottom: 1pt">Segment operational 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">2,416</td><td style="padding-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">15,905</td><td style="padding-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">18,321</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_pn3n3_zBh0XsPNBPcj" style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Gain on revaluation of warrant liability</td><td> </td> <td style="text-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">(1,255</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss_pn3n3_zrnisgKrQ4rg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance expense, net</td><td> </td> <td style="text-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">171</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_zbCFbjIH6QS3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Tax expenses</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2860">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLoss_iN_pn3n3_di_zLVFSlFW5BHb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">17,237</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <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">As at December 31, 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="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--Assets_iI_pn3n3_c20251231__ifrs-full--SegmentsAxis__custom--PrecisionMetalPartsMember_zQKmNKgC5IXi" style="width: 14%; text-align: right" title="Segment assets">2,871</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--Assets_iI_pn3n3_c20251231__ifrs-full--SegmentsAxis__custom--SmartCartsMember_zjDwSyBRFy89" style="width: 14%; text-align: right" title="Segment assets">82,289</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--Assets_iI_pn3n3_c20251231_zap0vZpWNhff" style="width: 14%; text-align: right" title="Segment assets">85,160</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eifrs-full--Liabilities_iI_pn3n3_c20251231__ifrs-full--SegmentsAxis__custom--PrecisionMetalPartsMember_zcy07oWV1to9" style="text-align: right" title="Segment assets">1,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eifrs-full--Liabilities_iI_pn3n3_c20251231__ifrs-full--SegmentsAxis__custom--SmartCartsMember_zsDYGFgmQjU2" style="text-align: right" title="Segment assets">7,601</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--Liabilities_iI_pn3n3_c20251231_zX15bpTstXnf" style="text-align: right" title="Segment assets">8,739</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <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">As at December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Precision Metal Parts</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Discontinued <br/>operations</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Smart Carts</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--Assets_iI_pn3n3_c20241231__ifrs-full--SegmentsAxis__custom--PrecisionMetalPartsMember_zMiOhwF1152j" style="width: 10%; text-align: right" title="Segment assets">3,017</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--Assets_iI_pn3n3_c20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zrauiPihktpl" style="width: 10%; text-align: right" title="Segment assets">1,043</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eifrs-full--Assets_iI_pn3n3_c20241231__ifrs-full--SegmentsAxis__custom--SmartCartsMember_znu8ixnGTJFb" style="width: 10%; text-align: right" title="Segment assets">14,818</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--Assets_iI_pn3n3_c20241231_zTFh4M4sTo74" style="width: 10%; text-align: right" title="Segment assets">18,878</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment liabilities</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--Liabilities_iI_pn3n3_c20241231__ifrs-full--SegmentsAxis__custom--PrecisionMetalPartsMember_zMzp5AtioZYk" style="text-align: right" title="Segment assets">2,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--Liabilities_iI_pn3n3_c20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zBgBQmWPqiFb" style="text-align: right" title="Segment assets">717</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--Liabilities_iI_pn3n3_c20241231__ifrs-full--SegmentsAxis__custom--SmartCartsMember_zi77pNMxamcd" style="text-align: right" title="Segment assets">9,179</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td><td id="xdx_982_eifrs-full--Liabilities_iI_pn3n3_c20241231_z2VdjSLMaf58" style="text-align: right" title="Segment assets">12,034</td><td style="text-align: left"> </td></tr> </table> 4693000 3208000 7901000 4163000 2644000 6807000 4163000 2644000 6807000 -392000 -36064000 -36456000 -998000 601000 -36059000 4844000 532000 5376000 3258000 275000 3533000 -46000 -46000 3258000 229000 3487000 182000 -13037000 -12855000 4389000 178000 -17422000 3084000 6128000 9212000 2867000 5548000 8415000 -456000 -456000 2867000 5092000 7959000 -2416000 -15905000 -18321000 -1255000 171000 -17237000 2871000 82289000 85160000 1138000 7601000 8739000 3017000 1043000 14818000 18878000 2138000 717000 9179000 12034000 <p id="xdx_808_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_znQiS6WEggx1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 34 – <span id="xdx_82B_z5aPLsBxe9z2">SUBSEQUENT EVENTS</span>:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During January 2026, the Company issued <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20260131__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_ztEkcPUgJHo" title="Number of shares issued">400,000 </span>Common Shares in respect of the exercise of <span id="xdx_902_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20260131__20260131__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--RestrictedShareUnitsMember_z45YtqwiTZ1h" title="Number of RSU's, granted">400,000</span> vested RSUs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During January 2026, the Company issued <span id="xdx_901_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20260131__20260131__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--ShareOptionsMember_z1XpS7N4xwYi" title="Number of RSU's, granted">4,000</span> Common Shares in respect of the exercise of <span id="xdx_90B_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20260131__20260131__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--ShareOptionsMember_zxqDR9TRsF8d" title="Number of options granted">4,000</span> share options for proceeds of $<span id="xdx_901_eifrs-full--ProceedsFromExerciseOfWarrants_pn3n3_c20260131__20260131__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--ShareOptionsMember_zHWyT7hVKFEi" title="Proceeds from exercise of warrants">11</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During January 2026, the Company issued <span id="xdx_903_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20260131__20260131__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zUJJgqZQ0oo8" title="Number of RSU's, granted">252,967</span> Common Shares in respect of the exercise of <span id="xdx_90D_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20260131__20260131__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zcGIY4zL9Z6d" title="Number of options granted">252,967</span> warrants for proceeds of $<span id="xdx_906_eifrs-full--ProceedsFromExerciseOfWarrants_pn3n3_c20260131__20260131__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__ifrs-full--WarrantsMember_zAv9PD2hq9Ti" title="Proceeds from exercise of warrants">945</span>.</span></p> 400000 400000 4000 4000 11000 252967 252967 945000 Reclassified due to discontinued operations (note 32). In February 2024, the Company decided to cease the development of its patent and recognized a loss as a result of impairment to its patent in the amount of $1,727 in the consolidated statement of comprehensive loss for the year ended December 31, 2024. During the year, the Company identified development costs in the amount $637 in respect of the model 3.0 smart cart. Liability Warrants – see note 16. On August 14, 2024, 552,000 stock options were issued to employees, consultants and officers with an exercise price of $1.78. The options expire on August 13, 2029. The fair value of the options granted was estimated at $779 using the Black-Scholes option pricing model, using the following assumptions: Share Price: $1.78; Expected option life 5 years; Volatility 109%; Risk-free interest rate 3.67%; Dividend yield 0%. On January 15, 2025, the Company granted an employee 105,000 share options to purchase Common Shares of the company with an exercise price of $6.40 per share. The share options vest quarterly starting on January 15, 2026, and expire on January 15, 2035. The fair value of the options granted was estimated at $627 using the Black-Scholes option pricing model, using the following assumptions: Share Price: $6.38; Expected option life 10 years; Volatility 110%; Risk-free interest rate 4.65%; Dividend yield 0%. On February 12, 2025, the Company granted the CEO 500,000 share options to purchase Common Shares with an exercise price of $6.40 per share, vesting immediately and expiring on February 2, 2035. The fair value of the options granted was estimated at $3,092 using the Black-Scholes option pricing model, using the following assumptions: Share Price: $6.61; Expected option life 10 years; Volatility 110%; Risk-free interest rate 4.64%; Dividend yield 0%. On June 20, 2025, 229,000 share options were granted to employees. 30,000 share options have an exercise price of $1.775 per share and their vesting schedule is as follows: a third vest on June 30, 2025, a third on June 30, 2026, and a third on June 30, 2027. The remaining 199,000 share options have an exercise price of $6.40 per share and their vesting schedule is as follows: a third vest on June 30, 2026, a third on June 30, 2027, and a third on June 30, 2028. The options expire on June 20, 2035. The fair value of the options granted was estimated at $2,252 using the Black-Scholes option pricing model, using the following assumptions: Share Price: $10.36; Expected option life 10 years; Volatility 108%; Risk-free interest rate 4.38%; Dividend yield 0%. On October 9, 2025, 239,000 share options were granted to employees. 215,000 share options have an exercise price of $8.00 per share, 24,000 share options have an exercise price of $6.40 per share. The vesting schedule is as follows: a third vest on September 30, 2026, a third on September 30, 2027, and a third on September 30, 2028. The options expire on October 9, 2035. The fair value of the options granted was estimated at $1,644 using the Black-Scholes option pricing model, using the following assumptions: Share Price: $7.33; Expected option life 10 years; Volatility 113%; Risk-free interest rate 4.15%; Dividend yield 0%. On December 30, 2025, 1,790,500 share options were granted to employees. 474,500 share options have an exercise price of $8.00 per share and their vesting schedule is as follows: a third vest on December 30, 2025, a third on December 30, 2027, and a third on December 30, 2028. 800,000 share options have an exercise price of $8.00 per share and vest immediately. 1,000 share options have an exercise price of $6.40 per share and their vesting schedule is as follows: a third vest on June 30, 2026, a third on June 30, 2027, and a third on June 30, 2028. 15,000 share options have an exercise price of $8.00 per share and their vesting schedule is as follows: a third vest immediately, a third on December 30, 2026, and a third on December 30, 2027. The remaining 500,000 share options have an exercise price of $6.00 per share and vest immediately. The options expire on December 30, 2035. The fair value of the options granted was estimated at $7,747 using the Black-Scholes option pricing model, using the following assumptions: Share Price: $6.43; Expected option life 10 years; Volatility 105%; Risk-free interest rate 4.13%; Dividend yield 0%. The loss on disposal of discontinued operations was determined as follows: