Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2026

Financial Instruments [Abstract]

Schedule 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

Schedule of Fair Value Measurement of Assets and Liabilities on Recurring Basis Explanatory

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