SHAREHOLDERS’ EQUITY (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2026

Dec. 31, 2025

Notes and other explanatory information [abstract]

SCHEDULE OF SHARE CAPITAL

SCHEDULE OF SHARE CAPITAL

		Number of shares *
		June 30, 2026								December 31, 2025
		Authorized				Issued and outstanding				Authorized				Issued and outstanding
Ordinary shares USD 0.00000000558603475 par value			17,883,884,449,519,401,964				978,608				17,889,474,910,428,900,000				39,298
Ordinary shares USD 0.00000000558603475 par value			17,883,884,449,519,401,964				978,608				17,889,474,910,428,900,000				39,298

Preferred shares USD 0.0001 par value			200,000,000,000				-				200,000,000,000				-

Deferred shares Euro 1 par value			25,000				25,000				25,000				25,000

*

The share and per share information in these financial statements reflects the 1-for-28.5, 1-for-4.1 1-for-7, 1-for-10.89958, 1-for-8, 1:4.8828125, 1-for-20 and 1-for-2.285 reverse share splits that became effective on January 15, 2025, June 16, 2025, August 7, 2025, October 23, 2025, November 18, 2025, February 17, 2026, May 11, 2026, and June 1, 2026, respectively, of the Company’s issued and outstanding Ordinary Shares. See also Note 1.D to 1.K.

		Number of shares *
		December 31, 2025								December 31, 2024
		Authorized				Issued and outstanding				Authorized				Issued and outstanding
Ordinary shares USD 0.00000000012219451015625 par value			817,549,003,406,601,232,640				1,795,943				1,392				95

Preferred shares USD 0.0001 par value			200,000,000,000				-				200,000,000,000				-

Deferred shares Euro 1 par value			25,000				25,000				25,000				25,000

New Deferred shares USD 0.00000000000001 par value			7,999,999,999,999,982,413,677				-				-				-

*

The share and per share information in these financial statements reflects the 1-for-75, 1-for-28.5, 1-for-4.1 1-for-7, 1-for-10.89958 , 1-for-8 and 1:4.8828125 reverse share splits became effective on July 15, 2024, January 15, 2025, June 16, 2025, August 7, 2025, October 23, 2025, November 18, 2025 and February 17, 2026 respectively, of the Company’s issued and outstanding Ordinary Shares (the “Reverse Stock Splits”). See also Note 1.F- 1.K and 26.3.

SCHEDULE OF RESTRICTED STOCK UNIT

		Year ended December 31, 2025				Year ended December 31, 2024

Outstanding at the beginning of the year			-*				-*
Granted			1,528,836				1
Vested			(1,528,832	)			(1	)
Forfeited			(4	)			-*
Outstanding at the end of year			-				-*

*	Nil after reverse stock split

SCHEDULE OF SHARE OPTION GRANTED

		Year ended December 31, 2025								Year ended December 31, 2024
		Number of options				Weighted average Exercise price (USD$)				Number of options				Weighted average Exercise price (USD$)
Outstanding at beginning of year			-*				-				-*				-
Issue of options			869,001				183,639				-*				-
Outstanding at the end of year			869,001				183,639				-*				-
Exercisable options			869,001				183,639				-*				-

*	Nil after reverse stock split