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EARNINGS (LOSS) PER SHARE | 12 Months Ended
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Dec. 31, 2025
Earnings per share [abstract] |
EARNINGS (LOSS) PER SHARE |
NOTE 16: | EARNINGS (LOSS) PER SHARE
Basic earnings (loss) per share The calculation of basic earnings (loss) per share as for the year ending December 31, 2025, 2024 and 2023 was based on the profit (loss) for the year divided by a weighted average number of ordinary shares outstanding, calculated as follows: Profit (loss) for the year:
|  | Year ended December 31 |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | USD thousands |
Profit (loss) for the year |  |  | 25,043 |  |  |  | 35,437 |  |  |  | (21,487 | )
Weighted average number of ordinary shares:
|  | Year ended December 31 |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Shares of NIS 0.02 par value |
Weighted average number of ordinary shares used to calculate basic earnings (loss) per share as at December 31 |  |  | 59,776,574 |  |  |  | 68,989,845 |  |  |  | 71,794,594 |
Basic earnings (loss) per share (in USD) |  |  | 0.42 |  |  |  | 0.51 |  |  |  | (0.30 | )
Diluted earnings (loss) per share The calculation of diluted earnings (loss) per share as of December 31, 2025, 2024 and 2023 was based on profit (loss) for the year divided by a weighted average number of shares outstanding after adjustment for the effects of all dilutive potential ordinary shares, calculated as follows: Weighted average number of ordinary shares (diluted):
|  | Year ended December 31 |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Shares of NIS 0.02 par value |
Weighted average number of ordinary shares used to calculate basic earnings per share |  |  | 59,776,574 |  |  |  | 68,989,845 |  |  |  | 71,794,594 |
Effect of share options on issue |  |  | 1,286,984 |  |  |  | 1,098,564 |  |  |  | - |
Weighted average number of ordinary shares used to calculate diluted earnings per share |  |  | 61,063,558 |  |  |  | 70,088,409 |  |  |  | 71,794,594 |
Diluted earnings (loss) per share (in USD) |  |  | 0.41 |  |  |  | 0.51 |  |  |  | (0.30 | )
At December 31, 2025, 2,688 thousand share options, RSUs and PSUs (in 2024 and 2023: 3,088 thousand and 3,374 thousand, respectively) were excluded from the diluted weighted average number of ordinary shares calculation as their effect would have been anti-dilutive.

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