v3.26.1
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables)
 12 Months Ended
Dec. 31, 2025
Financial Instruments And Risk Management  
SCHEDULE OF FINANCIAL ASSETS AND IMPACT OF CREDIT EXPOSURE

Composition of the Group’s financial assets and financial liabilities:

SCHEDULE OF FINANCIAL ASSETS AND IMPACT OF CREDIT EXPOSURE

 

           
   December 31, 
   2025   2024 
Financial assets at amortized cost:          
Cash and cash equivalents   12,201    2,343 
Other current receivables   587    1,993 
Total financial assets   12,788    4,336 
SCHEDULE OF FINANCIAL LIABILITIES FAIR VALUE THROUGH PROFIT OR LOSS
           
   December 31, 
   2025   2024 
Financial liabilities at fair value through profit or loss:          
Short term loan   -    1,000 
Convertible notes   365    391 
Convertible Features   3,207    791 
Warrants - derivative financial liability   5    1,384 
Bridge loans liabilities   453    902 
Total financial liabilities at fair value through profit or loss   4,030    4,468 
           
Financial liabilities at amortized cost:          
Trade and other payables   12,735    13,605 
Convertible notes   4,723    2,469 
Lease liabilities   424    418 
Government grants   202    177 
Total financial liabilities at amortized cost   18,084    16,669 
Total financial liabilities   22,114    21,137 
SCHEDULE OF FOREIGN CURRENCY SENSITIVITY ANALYSIS

 

  Change in
NIS rate		   Effect on
net loss		 
December 31, 2025   10%   219 
December 31, 2024   10%   275 

 

  Change in AUD rate   Effect on net loss 
December 31, 2025   10%   27 
December 31, 2024   10%   38 

 

  Change in SGD rate   Effect on net loss 
December 31, 2025   10%   15 
December 31, 2024   10%   10 

 

  Change in EUR rate   Effect on net loss 
December 31, 2025   10%   - 
December 31, 2024   10%   16 

 

 

  Change in AED rate   Effect on net loss 
December 31, 2025   10%   1 
December 31, 2024   10%   - 
SCHEDULE OF CONTRACTUAL MATURITY FOR FINANCIAL LIABILITIES

 

   Less than
one year		   1 to 2
years		  

2 to 3

years

   3 to 4
years		   4 to 5
years		  

>5

years

   Total 
                             
Trade and other payables   12,735    -    -    -    -    -    12,735 
Short term loan   -    -    -    -    -    -    - 
Bridge loans   453    -    -    -    -    -    453 
Government grants   202    -    -    -    -    -    202 
Lease liability   74    74    74    74    74    54    424 
Convertible note   8,295    -    -    -    -    -    8,295 
Financial derivatives   5    -    -    -    -    -    5 
                                    
Financial liabilities undiscounted cashflows    21,764    74    74    74    74    54    22,114 

 

As of December 31, 2024

 

   Less than
one year		   1 to 2
years		  

2 to 3

years

   3 to 4
years		   4 to 5
years		  

>5

years

   Total 
                             
Trade and other payables   13,605    -    -    -    -    -    13,605 
Short term loan   1,000    -    -    -    -    -    1,000 
Bridge loans   902    -    -    -    -    -    902 
Government grants   177    -    -    -    -    -    177 
Lease liability   81    74    74    74    74    41    418 
Convertible note   3,651    -    -    -    -    -    3,651 
Financial derivatives   1,384    -    -    -    -    -    1,384 
                                    
Financial liabilities undiscounted cashflows    20,800    74    74    74    74    41    21,137