SIGNIFICANT EVENTS DURING THE REPORTING PERIOD (Tables)
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6 Months Ended |
Jun. 30, 2026 |
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| Significant Events During Reporting Period [Abstract] |
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| Disclosure of credit facilities from bank institution and others [Table Text Block] |
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June 30,
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December 31,
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2026
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2025
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(Unaudited)
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Overdraft and credit from bank institution
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$
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2,005
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$
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2,293
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Credit from non-financial institutions
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9,625
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8,470
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Selected Trade Receivables
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435
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4,506
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|
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$
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12,065
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$
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15,269
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| Disclosure of reconciliation of carrying amount of credit facilities [Table Text Block] |
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June 30,
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December 31,
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2026
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2025
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(Unaudited)
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Opening balance
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$
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15,269
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$
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15,611
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Loans principal received
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3,151
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3,271
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|
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Loans principal repaid
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(2,092
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)
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(1,810
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)
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Debt restructuring
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(482
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) |
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- |
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Settlement in exchange for convertible promissory notes issued (Note 3B1)
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(1,423
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)
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-
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Reclassification of convertible debentures as credit
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675
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-
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Amortization of discount expenses
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-
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169
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Change in receivables checks
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(4,184
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)
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(2,536
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)
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Foreign exchange translation reserve
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1,151
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|
564
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Closing balance
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$
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12,065
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$
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15,269
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| Disclosure of reconciliation of total fair value of liabilities [Table Text Block] |
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Balances at January 1, 2026
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$
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-
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$
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-
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$
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-
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$
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-
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$
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-
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$
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-
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Issued (*)
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3,293
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1,359
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584
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714
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568
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6,518
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Conversion (**)
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(2,369
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)
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(962
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)
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(39
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)
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-
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-
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(3,370
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)
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Changes in fair value
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(888
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)
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(380
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)
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(98
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)
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(122
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)
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(138
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)
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(1,626
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)
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Foreign exchange translation reserve
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1
|
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-
|
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10
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29
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14
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54
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Balances at June 30, 2026 (***)
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37
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17
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|
457
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621
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|
444
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1,576
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|
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(*) |
The following table summarizes the observable inputs used in valuation of liability related to Notes under Monte Carlo model for each applicable issuance date:
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(**) |
During the period of six months ended June 30, 2026, the Company issued 8,225,907 common shares upon partial conversion of H1 Notes in total amount of US$2,441 thousand (approximately $3,370) at an average exercise price of US$0.297 per share. For more information regarding additional conversion of Notes, see Note 8B below
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(***) |
The fair value of liability related to Notes was measured by using Monte Carlo model in which key assumptions that have been used are as follows: risk-free interest rate of 4.37%, expected volatility of 138.75% and expected term of 1.25 year.
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| Disclosure of observable inputs used in valuation of liability [Table Text Block] |
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Expected volatility (%)
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133.67
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%
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133.67
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%
|
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138.75
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%
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|
141.87
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%
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137.49
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%
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Risk-free interest rate (%)
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3.91
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%
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3.91
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%
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4.37
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%
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4.28
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%
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|
4.26
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%
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Expected term (years)
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1.5
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1.5
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1.5
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1.5
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1.5
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Fair value of convertible note issued (in CAD)
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3,293
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1,359
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|
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|
584
|
|
|
|
714
|
|
|
|
568
|
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