v3.26.1
Long-Term Liabilities
12 Months Ended
Dec. 31, 2025
Long-Term Liabilities [Abstract]  
LONG-TERM LIABILITIES
NOTE 16 – LONG-TERM LIABILITIES

 

  Composition of other long-term liabilities:

 

Government grants:

 

The Company received grants from the Government of Israel for participation in research and development in return for the payment of royalties of 3.5% on sales of products resulting from the funded research and development up to 100% of the grants received.

 

The financial statements include the liability in the amount which management expects to repay the Israel Innovation Authority (“IIA”) within ten years, discounted at a rate of 11.5%.

 

The liabilities for government grants are linked to the USD-NIS exchange rate.

As of December 31, 2025, total government grants received by the Company were $557 thousand and no material amount was paid. No new grants were received during 2025.

 

Liabilities for government grants:

 

   Effective
interest rate
   Balance   Balance
less current
maturities
 
   %   USD in thousands 
Liabilities for government grants as of December 31, 2025   11.5    557    269 
Liabilities for government grants as of December 31, 2024   11.5    442    173 

 

Government grant balances:

 

   December 31, 
   2025   2024 
   USD in thousands 
Balance as of January 1   442    412 
Grants received during the year   
-
    
-
 
Liability revaluation   115    30 
Balance as of December 31   557    442 

 

Presented in the statement of financial position as follows:

 

   December 31, 
   2025   2024 
   USD in thousands 
In current liabilities   288    270 
In non-current liabilities   269    172 
   $557   $442