v3.26.1
FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Tables)
 6 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
SCHEDULE OF FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT

 

   Level 2   Level 3   Total 
   NIS in thousands 
June 30, 2026:            
Pre-funded warrants   24,708    -    24,708 
Ordinary warrants   -    8,490    8,490 
Financial assets at fair value   24,708    8,490    33,198 

 

Convenience translation into U.S. dollars (see note 2(b))

 

   Level 2   Level 3   Total 
   NIS in thousands 
June 30, 2026:               
Pre-funded warrants   8,297    -    8,297 
Ordinary warrants   -    2,851    2,851 
 Warrants   8,297    2,851    11,148 
SCHEDULE OF CHANGES IN THE FINANCIAL INSTRUMENTS

The following table presents the changes in the financial instruments measured within level 3:

 

         
     

Convenience
translation into
U.S. dollars
(see note 2(b))

 
   Six months ended June 30, 
   2026 
   NIS in thousands   in thousands 
Balance as of January 1  -   - 
Initial recognition of financial liability   15,751    5,289 
Deferred day 1 loss   (7,274)   (2,443)
Change in fair value of warrants   (3)   (1)
Release of day 1 loss   16    5 
Balance as of June 30   8,490    2,850