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v3.23.3

Condensed Consolidated Interim Statements of Financial Position - USD ($) | Sep. 30, 2023 | Dec. 31, 2022 | Sep. 30, 2022
--- | --- | --- | ---
Current Assets |  |  |
Cash and cash equivalents | $ 52,603 | $ 34,258 | $ 31,252
Trade receivables, net | 25,107 | 27,252 | 23,997
Other accounts receivables | 1,648 | 8,710 | 6,884
Inventories | 73,795 | 68,785 | 73,029
Total Current Assets | 153,153 | 139,005 | 135,162
Non-Current Assets |  |  |
Property, plant and equipment, net | 27,362 | 26,157 | 25,898
Right-of-use assets | 5,494 | 2,568 | 2,793
Intangible assets, Goodwill and other long-term assets | 142,501 | 147,072 | 148,620
Contract assets | 8,546 | 7,577 | 7,164
Total Non-Current Assets | 183,903 | 183,374 | 184,475
Total Assets | 337,056 | 322,379 | 319,637
Current Liabilities |  |  |
Current maturities of bank loans |  | 4,444 | 4,444
Current maturities of lease liabilities | 1,138 | 1,016 | 1,004
Current maturities of other long term liabilities | 15,989 | 29,708 | 25,095
Trade payables | 12,812 | 32,917 | 30,619
Other accounts payables | 7,318 | 7,585 | 7,948
Deferred revenues | 15 | 35 | 40
Total Current Liabilities | 37,272 | 75,705 | 69,150
Non-Current Liabilities |  |  |
Bank loans |  | 12,963 | 14,074
Lease liabilities | 4,717 | 2,177 | 2,414
Contingent consideration | 19,642 | 17,534 | 20,705
Other long-term liabilities | 36,477 | 37,308 | 39,915
Deferred revenues |  |  | 15
Employee benefit liabilities, net | 558 | 672 | 813
Total Non-Current Liabilities | 61,394 | 70,654 | 77,936
Shareholder’s Equity |  |  |
Ordinary shares | 15,020 | 11,734 | 11,732
Additional paid in capital net | 265,700 | 210,495 | 210,355
Capital reserve due to translation to presentation currency | (3,490) | (3,490) | (3,490)
Capital reserve from hedges | (98) | (88) | (257)
Capital reserve from share-based payments | 6,198 | 5,505 | 5,427
Capital reserve from employee benefits | 318 | 348 | 212
Accumulated deficit | (45,258) | (48,484) | (51,428)
Total Shareholder’s Equity | 238,390 | 176,020 | 172,551
Total Liabilities and Shareholder’s Equity | $ 337,056 | $ 322,379 | $ 319,637

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- Definition The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of rent deferred income classified as current. [Refer: Rent deferred income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of rent deferred income classified as non-current. [Refer: Rent deferred income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 9 -IssueDate 2023-01-01 -Paragraph 6.5.11 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2023-en-r&anchor=para_6.5.11&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 9 -IssueDate 2023-01-01 -Paragraph 6.5.16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2023-en-r&anchor=para_6.5.16&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A component of equity resulting from share-based payments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_k&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition ContingentConsideration. + References No definition available. + Details
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- Definition The amount of curent liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration. + References No definition available. + Details
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