| Summary of significant expense categories regularly viewed by CODM |
| | | | | | | | | Three months ended | | | March 31, | | | 2026 | | 2025 | | | | U.S. $in thousands | Research and Development expenses (*): | | | | | | | | | | | | | | Payroll and payroll related | | $ | 339 | | $ | 434 | Subcontractors and consultants | | | 140 | | | 400 | Other | | | 178 | | | 174 | | | | | | | | General and Administrative expenses (*) | | | | | | | | | | | | | | Payroll and payroll related | | | 612 | | | 713 | Professional services | | | 337 | | | 327 | Other | | | 262 | | | 272 | | | | | | | | Other segment items: | | | | | | | | | | | | | | Share-based payments | | | 133 | | | 717 | Finance expense (income), net | | | 81 | | | (46) | Gain on change in fair value of Warrants liability | | | — | | | (179) | Depreciation | | | 45 | | | 52 | | | | | | | | Net loss | | $ | 2,127 | | $ | 2,864 |
(*) Excluding share-based payment, depreciation and gain on change in fair value of warrants liability.
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| | | | | | | | | Year ended | | | December 31, | | | 2025 | | 2024 | | | | U.S. $ in thousands | Research and Development expenses (*): | | | | | | | | | | | | | | Payroll and payroll related | | $ | 1,596 | | $ | 1,633 | Subcontractors and consultants | | | 1,116 | | | 1,582 | Other | | | 703 | | | 849 | | | | | | | | General and Administrative expenses (*) | | | | | | | | | | | | | | Payroll and payroll related | | | 2,572 | | | 3,424 | Professional services | | | 1,299 | | | 2,007 | Other | | | 947 | | | 1,259 | | | | | | | | Other segment items: | | | | | | | | | | | | | | Share-based payments | | | 1,520 | | | 698 | Finance expense, net | | | 534 | | | 77 | Gain on change in fair value of Warrants liability (Note 7) | | | (179) | | | (147) | Depreciation | | | 199 | | | 241 | | | | | | | | Net loss | | $ | 10,307 | | $ | 11,623 |
(*) Excluding share-based payment, depreciation and gain on change in fair value of warrants liability.
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