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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2024
Disclosure Of Income Taxes [Abstract]  
Disclosure of reconciliation of tax rate
   
For the year ended December 31,
 
   
2024
   
2023
   
2022
 
   
US Dollars in thousands
 
Loss before taxes on income
   
(4,384
)
   
(14,672
)
   
(37,058
)
Tax rate
   
23
%
   
23
%
   
23
%
Theoretical tax benefit
   
1,008
     
3,375
     
8,523
 
Share-based payment expenses which are not deductible
   
(1,660
)
   
(1,388
)
   
(2,012
)
Carry forward losses without deferred taxes recognition
   
(521
)
   
(3,176
)
   
(6,872
)
Other
   
(74
)
   
(26
)
   
(90
)
Effective tax expenses
   
(1,247
)
   
(1,215
)
   
(451
)
Disclosure of deferred taxes
   
Intangible assets
   
Provisions for employee rights
   
Other
   
Losses for tax purposes
   
Total
 
   
US Dollars in thousands
 
Balance at January 1, 2024
   
(4,104
)
   
579
     
-
     
417
     
(3,108
)
Change in 2024:
                                       
Recognized in income statement
   
987
     
110
     
-
     
543
     
1,640
 
Deferred taxes created in acquisition of subsidiary
   
(3,142
)
   
-
     
-
     
-
     
(3,142
)
Recognized in translation currency difference reserve
   
336
     
-
     
-
     
-
     
336
 
Balance at December 31, 2024
   
(5,923
)
   
689
     
-
     
960
     
(4,274
)
                                         
Balance at January 1, 2023
   
(1,074
)
   
44
     
44
     
193
     
(793
)
Change in 2023:
                                       
Recognized in income statement
   
(421
)
   
535
     
(44
)
   
224
     
294
 
Deferred taxes created in acquisition of subsidiary
   
(2,626
)
   
-
     
-
     
-
     
(2,626
)
Recognized in translation currency difference reserve
   
17
     
-
     
-
     
-
     
17
 
Balance at December 31, 2023
   
(4,104
)
   
579
     
-
     
417
     
(3,108
)
                                         
Balance at January 1, 2022
   
(1,111
)
   
-
     
-
     
23
     
(1,088
)
Change in 2022:
                                       
Recognized in income statement
   
(77
)
   
44
     
44
     
170
     
181
 
Recognized in translation currency difference reserve
   
114
     
-
     
-
     
-
     
114
 
Balance at December 31, 2022
   
(1,074
)
   
44
     
44
     
193
     
(793
)
Disclosure of deferred taxes as of statement of financial position
   
December 31,
 
   
2024
   
2023
 
   
US Dollars in thousands
 
Non-current assets
   
-
     
-
 
Non-current liabilities
   
(4,274
)
   
(3,108
)
     
(4,274
)
   
(3,108
)
Disclosure of taxes on profit or loss
   
For the year ended December 31,
 
   
2024
   
2023
   
2022
 
   
US Dollars in thousands
 
Current tax expenses
   
(2,887
)
   
(1,509
)
   
(632
)
Deferred tax income
   
1,640
     
294
     
181
 
     
(1,247
)
   
(1,215
)
   
(451
)