v3.26.1
Employee Option Plans (Tables)
 12 Months Ended
Dec. 31, 2025
Employee Option Plans [Line Items]  
Schedule of Share-Based Compensation Expense Resulting from Stock Options Grants The following table sets forth the breakdown of share-based compensation expense resulting from such grants, as included in the consolidated statements of profit or loss:
   Year ended December 31, 
   2025   2024   2023 
             
General and administrative expenses  $31,147   $16,164   $18,622 
   $31,147   $16,164   $18,622 
Schedule of Options Outstanding Separated into Ranges of Exercise Price and Exercise Price Categories

The options outstanding as of December 31, 2025, have been separated into exercise price categories, as follows:

 

Ranges of Exercise price   Options outstanding  

Weighted average
remaining
contractual life

   Options exercisable  

Weighted average
exercise price of
exercisable options

 
$       (Years)       $ 
 37.96    183    4.94    183    38 
 1,591.56    609    4.94    473    1,591.56 
      802    4.94    656    1,158.1 
Schedule of Defined Benefit Plans Composition of defined benefit plans is as follows:
   December 31, 
   2025   2024 
Defined benefit obligation  $90,272   $81,216 
Fair value of plan assets   (84,725)   (70,978)
Net defined benefit liability  $5,547   $10,238 
Matrix [Member]  
Employee Option Plans [Line Items]  
Schedule of Matrix IT's Employee Stock-Based Compensation Activity

The following table summarizes Matrix’s employee stock-based compensation activity during the year ended December 31, 2025:

 

  

Number

of options, RSU and RS

   Weighted average exercise price)$)  

Weighted average remaining contractual term

(in years)

   Aggregate intrinsic value 
Outstanding as of January 1, 2025   1,315,000    13.01    3.16    13,816 
Granted   -    -           
Expired and forfeited   (22,500)   20.30         
 
 
Exercised   (511,000)   12.68           
                     
Outstanding as of December 31, 2025   781,500    12.25    2.16    10,006 
Exercisable as of December 31, 2025   75,000    
 
         
 
 
Sapiens [Member]  
Employee Option Plans [Line Items]  
Schedule of Employee Option Activity

The following table summarizes Sapiens’ stock-based compensation activity during the year ended December 31, 2025:

 

   Amount of options  

Weighted

average

exercise

price

   Weighted average remaining contractual life (in years)   Aggregate intrinsic value 
Outstanding as of January 1, 2025   1,668,000    24.96    3.11    4,977 
Granted   266,143                
Expired and forfeited   (346,969)               
Exercised   (131,281)               
Reclassification of shared-based compensation to liability   (1,455,893)               
                     
Outstanding as of December 31, 2025   
-
    
-
    -    - 
Exercisable as of December 31, 2025   
-
    -    -    - 
Magic Software [Member]  
Employee Option Plans [Line Items]  
Schedule of Employee Option Activity

A summary of employee option activity under the Comm-IT Solutions 2022 Plan as of December 31, 2025, and changes during the year ended December 31, 2025 are as follows:

 

  

Number of
options

   Weighted average exercise price  

Weighted average remaining contractual term

(in years)

 
Outstanding as of January 1, 2025   3,693    252.74    5.94 
Granted   44    1,783.5      
Exercised   (2,935)   
 
      
                
Outstanding as of December 31, 2025   802    1,237.7    4.94 
                
Exercisable as of December 31, 2025   656    1,158.1    4.94