SCHEDULE OF CHANGES IN THE FINANCIAL INSTRUMENTS (Details) - 6 months ended Jun. 30, 2026 ₪ in Thousands, $ in Thousands	USD ($)	ILS (₪)
Notes and other explanatory information [abstract]
Balance as of January 1
Initial recognition of financial liability	5,289	₪ 15,751
Deferred day 1 loss	(2,443)	(7,274)
Change in fair value of warrants	(1)	(3)
Release of day 1 loss	5	16
Balance as of June 30	$ 2,850	₪ 8,490

The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 24G
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_24G_c&doctype=Standard
-URIDate 2025-03-27

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Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant