XML 57 R36.htm IDEA: XBRL DOCUMENT v3.25.0.1
FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Tables)
12 Months Ended
Dec. 31, 2024
Disclosure of detailed information about financial instruments [abstract]  
Disclosure of change in foreign exchange risks of income (loss)
        
Sensitivity test for changes in exchange rate
 
Foreign currency
 
Years
 
Income (loss) from change
 
       
10% increase in exchange rate
   
10% decrease in exchange rate
 
        
US Dollars in thousands
 
NIS
 
2024
   
(3,524
)
   
3,524
 
 
2023
   
(1,762
)
   
1,762
 
 
2022
   
(2,168
)
   
2,168
 
EUR
 
2024
   
(1,644
)
   
1,644
 
 
2023
   
(1,698
)
   
1,698
 
 
2022
   
1,288
     
(1,288
)
GPB
 
2024
   
316
     
(316
)
 
2023
   
123
     
(123
)
 
2022
   
713
     
(713
)
AUD
 
2024
   
233
     
(233
)
 
2023
   
40
     
(40
)
 
2022
   
201
     
(201
)
Disclosure of financial Instruments trade receivables
December 31, 2024
 
Not overdue
   
Over 30 days overdue
   
Over 60 days overdue
   
Over 120 days overdue
   
Total
 
   
US Dollar in thousands
 
Gross carrying amount – trade receivables
   
45,592
     
2,629
     
465
     
10,787
     
59,473
 
Less – provision of allowance for credit loss
   
 -
     
 -
     
 -
     
(3,779
)
   
(3,779
)
Trade receivable
   
 45,592
     
 2,629
     
 465
     
 7,008
     
 55,694
 
 
December 31, 2023
 
Not overdue
   
Over 30 days overdue
   
Over 60 days overdue
   
Over 120 days overdue
   
Total
 
   
US Dollar in thousands
 
Gross carrying amount – trade receivables
   
25,023
     
1,818
     
3,851
     
12,474
     
43,166
 
Less – provision of allowance for credit loss
   
 -
     
 -
     
 -
     
(1,866
)
   
(1,866
)
Trade receivable
   
 25,023
     
 1,818
     
 3,851
     
 10,608
     
 41,300
 
Disclosure of contractual maturities of financial liabilities
   
Less than one year
   
Between 1 and 2 years
   
Between 3 and 5 years
   
More than 5 years
   
Total
 
   
US Dollars in thousands
 
December 31, 2024:
                             
Short-term loans
   
25,276
     
-
     
-
     
-
     
25,276
 
Long-term bank loans
   
6,009
     
11,213
     
9,566
     
1,812
     
28,600
 
Lease liabilities
   
3,072
     
3,724
     
627
     
26
     
7,449
 
Payables in respect of processing activity
   
132,612
     
-
     
-
     
-
     
132,612
 
Trade payables
   
21,059
     
-
     
-
     
-
     
21,059
 
Other payables
   
 33,887
     
 -
     
 -
     
 -
     
 33,887
 
Total
   
 221,915
     
 14,937
     
 10,193
     
 1,838
     
 248,883
 
 
   
Less than one year
   
Between 1 and 2 years
   
Between 3 and 5 years
   
More than 5 years
   
Total
 
   
US Dollars in thousands
 
December 31, 2023:
                             
Short-term loans
   
47,477
     
-
     
-
     
-
     
47,477
 
Long-term bank loans
   
1,110
     
370
     
-
     
-
     
1,480
 
Long-term loans from others
   
3,835
     
-
     
-
     
-
     
3,835
 
Liability in respect of purchase of servers
   
99
     
74
     
-
     
-
     
173
 
Lease liabilities
   
2,325
     
1,897
     
2,022
     
495
     
6,739
 
Payables in respect of processing activity
   
104,523
     
-
     
-
     
-
     
104,523
 
Trade payables
   
17,464
     
-
     
-
     
-
     
17,464
 
Other payables
   
 25,650
     
 -
     
 -
     
 -
     
 25,650
 
Total
   
 202,483
     
 2,341
     
 2,022
     
 495
     
 207,341
 
Disclosure of changes in financial liabilities
   
Short-term credit
   
Long-term bank loans
   
Loans from others
   
Lease liabilities
   
Other liabilities
   
Total
 
   
US Dollars in thousands
 
Balance at January 1, 2024
   
47,477
     
1,428
     
3,920
     
6,294
     
170
     
59,289
 
                                                 
Changes in 2024:
                                               
Liabilities added in respect of new leases
   
-
     
-
     
-
     
1,875
     
-
     
1,875
 
Liabilities added in respect of loans from banks and others
   
-
     
22,835
     
-
     
-
     
-
     
22,835
 
Liabilities added in respect of acquisitions
   
561
     
-
     
-
     
1,519
     
-
     
2,080
 
Cash flows paid
   
(23,315
)
   
(3,177
)
   
(3,837
)
   
(2,655
)
   
(47
)
   
(33,031
)
Amounts recognized in profit or loss and other changes
   
 553
     
 1,497
     
(83
)
   
 12
     
(123
)
   
 1,856
 
Balance at December 31, 2024:
   
 25,276
     
 22,583
     
 -
     
 7,045
     
 -
     
 54,904
 
                                                 
Balance at January 1, 2023
   
7,684
     
2,496
     
7,367
     
8,150
     
362
     
26,059
 
Changes in 2023:
   
 
     
 
     
 
     
 
     
 
         
Liabilities added in respect of new leases
   
-
     
-
     
-
     
595
     
-
     
595
 
Liabilities added in respect of loans from banks and others
   
39,135
     
-
     
-
     
-
     
-
     
39,135
 
Cash flows paid
   
-
     
(998
)
   
(3,626
)
   
(2,182
)
   
(182
)
   
(6,988
)
Amounts recognized in profit or loss and other changes
   
 658
     
(70
)
   
 179
     
(269
)
   
(10
)
   
 488
 
Balance at December 31, 2023:
   
 47,477
     
 1,428
     
 3,920
     
 6,294
     
 170
     
 59,289
 
                                                 
Balance at January 1 2022
   
-
     
5,166
     
3,220
     
6,895
     
721
     
16,002
 
Changes in 2022:
   
 
     
 
     
 
     
 
     
 
         
Liabilities added in respect of new leases
   
-
     
-
     
-
     
2,014
     
-
     
2,014
 
Liabilities added in respect of loans from banks and others
   
5,874
     
-
     
6,908
     
-
     
-
     
12,782
 
Liabilities added in respect of acquisitions
   
2,000
     
-
     
-
     
1,696
     
-
     
3,696
 
Cash flows paid
   
-
     
(2,282
)
   
(2,577
)
   
(2,146
)
   
(288
)
   
(7,293
)
Amounts recognized in profit or loss and other changes
   
(190
)
   
(388
)
   
(184
)
   
(309
)
   
(71
)
   
(1,142
)
Balance at December 31 2022:
   
 7,684
     
 2,496
     
 7,367
     
 8,150
     
 362
     
 26,059
 
Disclosure of fair value of financial instruments
Assets
 
 
Level 2
   
 
Level 3
   
 
Total
 
January 1, 2024
   
42
     
1,831
     
1,873
 
Initialy recognized
   
3,139
     
-
     
3,139
 
Changes in fair value
   
428
     
(1,436
)
   
(1,008
)
December 31, 2024
   
3,609
     
395
     
4,004
 
                         
January 1, 2023
   
-
     
-
     
-
 
Initialy recognized
   
42
     
1,918
     
1,960
 
changes in fair value
   
 
-
     
(87
)
   
(87
)
December 31, 2023
   
42
     
1,831
     
1,873
 
 
Liabilities
 
Level 2
   
Level 3
   
Total
 
January 1, 2024
   
(1,484
)
   
(12,141
)
   
(13,625
)
Initialy recognized
   
-
     
(2,132
)
   
(2,132
)
Changes in fair value
   
 559
     
(1,137
)
   
(578
)
December 31, 2024
   
(925
)
   
(15,410
)
   
(16,335
)
                         
January 1, 2023
   
(1,448
)
   
-
     
(1,448
)
Initialy recognized
   
-
     
(12,141
)
   
(12,141
)
changes in fair value
   
(36
)
   
-
     
(36
)
December 31, 2023
   
(1,484
)
   
(12,141
)
   
(13,625
)