NOTE 9:- FINANCIAL INSTRUMENTS | a. | Classification of financial assets and financial liabilities: |
The financial assets and financial liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9, “Financial Instruments”: | | | | | June 30, | | | December 31, | | | | | | | 2026 | | | 2025 | | | 2025 | | | | | | | Unaudited | | | Audited | | | | | Note | | USD in thousands | | | Financial assets: | | | | | | | | | | | | | | | | Cash, cash equivalents and restricted deposits | | | | $ | 4,458 | | | $ | 1,566 | | | $ | 4,611 | | | Current maturities of long-term loan | | | | | 451 | | | | 451 | | | | 451 | | | Related parties | | | | | 15 | | | | 208 | | | | 15 | | | Other receivables | | | | | 6 | | | | 49 | | | | 97 | | | | | | | | | | | | | | | | | | | | | | | $ | 4,930 | | | $ | 2,274 | | | $ | 5,174 | | | | | | | | | | | | | | | | | | | Investments in financial assets | | | | $ | 487 | | | $ | 326 | | | $ | 997 | | | | | | | | | | | | | | | | | | | Financial liabilities: | | | | | | | | | | | | | | | | Credit from others | | | | $ | 70 | | | $ | - | | | $ | 85 | | | Convertible debentures and promissory note | | | | | 2,336 | | | | 2,086 | | | | | | | Loans | | | | | 343 | | | | - | | | | 356 | | | Lease liability | | | | | - | | | | 25 | | | | 10 | | | | | | | | | | | | | | | | | | | Total financial and lease liabilities | | | | $ | 2,749 | | | $ | 2,111 | | | $ | 451 | | | b. | Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s statement of financial position as of June 30, 2026, as follows: |
| | | Fair Value Measurements Using | | | | | | | | Quoted prices in active markets for identical instruments (Level 1) | | | Significant other observable inputs (Level 2) | | | Significant unobservable inputs (Level 3) | | | Balance June 30, 2026 | | | Short-term investment- Nexentis shares | | $ | 302 | | | $ | - | | | $ | - | | | $ | 302 | | | Short-term investment- Clearmind shares | | | * | | | | - | | | | - | | | | * | | | Short-term investment- AutoMax shares | | | 181 | | | | - | | | | - | | | | 181 | | | Short-term investment- Nexera shares | | | 2 | | | | - | | | | - | | | | 2 | | | Short-term investment- Polyrizon Series A warrants | | | 2 | | | | - | | | | - | | | | 2 | | | Convertible debentures and promissory note | | | - | | | | (2,336 | ) | | | - | | | | (2,336 | ) | | Earn-out liability (current portion and non-current) | | | - | | | | - | | | | (1,989 | ) | | | (1,989 | ) | | | | Fair Value Measurements Using | | | | | | | | Quoted prices in active markets for identical instruments (Level 1) | | | Significant other observable inputs (Level 2) | | | Significant unobservable inputs (Level 3) | | | Balance December 31, 2025 | | | Short-term investment- Nexentis shares | | $ | 824 | | | $ | - | | | $ | - | | | $ | 824 | | | Short-term investment- Clearmind shares | | | * | | | | - | | | | - | | | | * | | | Short-term investment- AutoMax shares | | | 169 | | | | - | | | | - | | | | 169 | | | Short-term investment- Nexera shares | | | 2 | | | | - | | | | - | | | | 2 | | | Short-term investment- Polyrizon Series A warrants | | | 2 | | | | - | | | | - | | | | 2 | |
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