v3.26.1
Finance (Income) Expense, Net
 6 Months Ended
Jun. 30, 2026
Finance (Income) Expense, Net [Abstract]  
FINANCE (INCOME) EXPENSE, NET

NOTE 9 — FINANCE (INCOME) EXPENSE, NET

 

    Six months ended
June 30,		  
    2026     2025  
             
Change in fair value of convertible promissory notes and derivative liabilities     3,470       (942 )
Exchange rate differences     (3 )     3  
Interest and discount amortization on convertible debenture     170       -  
Interest expenses (income)     (3 )     (6 )
Issuance costs     102       150  
Derecognition of loan commitment liability     (258 )     -  
Revaluation of securities - fair value through profit or loss     -       (1 )
Remeasurement of Deferred Payment     -       25  
Interest expense on Deferred Payment (see note 13(c)(5))     -       13  
Interest and discount amortization on convertible loan receivable     (57 )     -  
Exchange rate differences on convertible loan receivable     51       -  
Other finance expenses     41       8  
Financial expenses (income), net     3,513       (750 )

  

Interest and discount amortization on the convertible debentures reflects the period from January 1, 2026 through their automatic conversion into units upon the Nasdaq listing of Fort Technology on June 8, 2026 (see Note 3(m)).