Changes in the defined benefit obligation and fair value of plan assets

	Expenses recognized in profit or loss																			Gain (loss) from remeasurement in other comprehensive income													Contributions
	Balance as of January 1, 2025			Current service cost		Net interest expense			Past service cost and effect of settlements		Total expense recognized in profit or loss for the period			Payments from the plan			Return on plan assets (excluding amounts included in net interest expenses)			Actuarial gain (loss) arising from changes in demographic assumptions		Actuarial gain (loss) arising from changes in financial assumptions		Actuarial gain (loss) arising from experience adjustments			Total effect on other comprehensive income for the period			Effect of changes in foreign exchange rates			by employer			by plan’s participants		Balance as of December 31, 2025
	USD in thousands
Defined benefit obligation		2,876			101		138			-		239			(899	)		-			-		27		(58	)		(32	)		(692	)		-			-		2,539
Fair value of plan assets		(2,225	)		-		(109	)		31		(79	)		623			(14	)		-		-		-			(14	)		(423	)		(107	)		-		(2,085	)

Net defined benefit liability (asset)		651			101		29			31		160			(277	)		(14	)		-		27		(58	)		(46	)		269			(107	)		-		454

	Expenses recognized in profit or loss																			Gain (loss) from remeasurement in other comprehensive income													Contributions
	Balance as of January 1, 2024			Current service cost		Net interest expense			Past service cost and effect of settlements		Total expense recognized in profit or loss for the period			Payments from the plan			Return on plan assets (excluding amounts included in net interest expenses)			Actuarial gain (loss) arising from changes in demographic assumptions		Actuarial gain (loss) arising from changes in financial assumptions			Actuarial gain (loss) arising from experience adjustments		Total effect on other comprehensive income for the period			Effect of changes in foreign exchange rates			by employer			by plan’s participants		Balance as of December 31, 2024
	USD in thousands
Defined benefit obligation		3,135			126		150			-		276			(537	)		-			-		(13	)		36		23			(21	)		-			-		2,876
Fair value of plan assets		(2,266	)		-		(108	)		28		(80	)		424			(191	)		-		-			-		(191	)		13			(125	)		-		(2,225	)

Net defined benefit liability (asset)		869			126		42			28		196			(113	)		(191	)		-		(13	)		36		(168	)		(8	)		(125	)		-		651

Amount, timing and uncertainty of future cash flows:

	Change in defined benefit obligation
	USD in thousands
December 31, 2025

Sensitivity test for changes in the expected rate of salary increase:

The change as a result of:
1% salary increase		(175	)
1% salary decrease		138

Sensitivity test for changes in the discount rate of the plan assets and liability:

The change as a result of:
1% increase in discount rate		145
1% decrease in discount rate		(183	)