| ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS |
| NOTE 21:-
|
ADDITIONAL INFORMATION
TO THE ITEMS OF PROFIT OR LOSS |
| |
| |
Year ended December 31, | | |
| |
| |
| |
2025 | | |
2024 | | |
2023 | |
| a. |
Research and development expenses: | |
| | | |
| | | |
| | |
| |
Wages and related expenses | |
$ | 329 | | |
$ | 390 | | |
$ | 392 | |
| |
Share-based payment | |
| 85 | | |
| 45 | | |
| 34 | |
| |
Regulatory, professional and other expenses | |
| 980 | | |
| 681 | | |
| 719 | |
| |
Research and preclinical studies | |
| 364 | | |
| 211 | | |
| 101 | |
| |
Clinical studies | |
| 266 | | |
| 276 | | |
| 254 | |
| |
Chemistry and formulations | |
| 73 | | |
| 104 | | |
| 141 | |
| |
| |
| | | |
| | | |
| | |
| |
| |
| 2,097 | | |
| 1,707 | | |
| 1,641 | |
| |
| |
| | | |
| | | |
| | |
| b. |
Sales and marketing expenses: | |
| | | |
| | | |
| | |
| |
Advertising | |
$ | 155 | | |
$ | 367 | | |
$ | 576 | |
| |
Amazon fees | |
| 331 | | |
| 495 | | |
| 1,042 | |
| |
Amortization | |
| 194 | | |
| 366 | | |
| 486 | |
| |
Storage and shipping | |
| 112 | | |
| 167 | | |
| 145 | |
| |
Management fees | |
| 120 | | |
| 120 | | |
| 235 | |
| |
| |
| | | |
| | | |
| | |
| |
| |
| 912 | | |
| 1,515 | | |
| 2,484 | |
| c. |
General and administrative expenses: | |
| | | |
| | | |
| | |
| |
Wages and related expenses | |
| 458 | | |
| 507 | | |
| 415 | |
| |
Share-based payment | |
| 1,103 | | |
| 419 | | |
| 68 | |
| |
Professional and directors’ fees | |
| 2,823 | | |
| 3,009 | | |
| 2,594 | |
| |
Deemed issuance listing expenses | |
| 1,410 | | |
| - | | |
| - | |
| |
Business development expenses | |
| 89 | | |
| 108 | | |
| 86 | |
| |
Regulatory expenses | |
| 222 | | |
| 158 | | |
| 202 | |
| |
Office maintenance, rent and other expenses | |
| 152 | | |
| 128 | | |
| 110 | |
| |
Investor relations and business expenses | |
| 114 | | |
| 197 | | |
| 369 | |
| |
| |
| | | |
| | | |
| | |
| |
| |
| 6,371 | | |
| 4,526 | | |
| 3,844 | |
| d. |
Other income, net: | |
| | | |
| | | |
| | |
| |
Loss from sale of property and equipment | |
| - | | |
| 17 | | |
| - | |
| |
Gain on settlement of legal dispute | |
| (464 | ) | |
| - | | |
| - | |
| |
Other income | |
| (26 | ) | |
| - | | |
| - | |
| |
Gain on sale of patent license, net (net of Polyrizon Ltd. holdings sold) (See also Note 24g) | |
| - | | |
| (1,287 | ) | |
| - | |
| |
| |
| (490 | ) | |
| (1,270 | ) | |
| - | |
| |
| |
| | | |
| | | |
| | |
| e. |
Finance income: | |
| | | |
| | | |
| | |
| |
Net change in fair value of financial liabilities designated at fair value through profit or loss | |
| (1 | ) | |
| (191 | ) | |
| (2,205 | ) |
| |
Finance income due to cancellation of warrant liability | |
| (1,568 | ) | |
| - | | |
| - | |
| |
Finance income due to revaluation of convertible debentures | |
| (422 | ) | |
| - | | |
| - | |
| |
Interest from loans to related parties and deposits | |
| (207 | ) | |
| (421 | ) | |
| - | |
| |
Exchange rate differences | |
| (80 | ) | |
| - | | |
| (14 | ) |
| |
| |
| | | |
| | | |
| | |
| |
| |
| (2,278 | ) | |
| (612 | ) | |
| (2,219 | ) |
| f. |
Finance expenses: | |
| | | |
| | | |
| | |
| |
Impairment of loan (see note 8c) | |
| 5,973 | | |
| - | | |
| - | |
| |
Issuance expenses | |
| 410 | | |
| - | | |
| - | |
| |
Exchange rate differences | |
| 14 | | |
| 18 | | |
| - | |
| |
Losses from remeasurement of investment in financial assets | |
| 1,791 | | |
| 305 | | |
| 1,046 | |
| |
Finance expense in respect of leases | |
| 5 | | |
| 8 | | |
| 9 | |
| |
Finance expenses from interest and commissions | |
| 6 | | |
| 22 | | |
| - | |
| |
| |
| | | |
| | | |
| | |
| |
| |
$ | 8,199 | | |
$ | 353 | | |
$ | 1,055 | |
|