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Leases
 12 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Leases
Note 11:
Leases
 
  a.
Lease Agreements:
 
The Company's offices and its production facility in Israel are located in a building that the Company leased from its Related party (see Note 24a), in accordance with a sub-lease agreement. The Company subleased approximately 3,000 square meters of laboratory, office and clean rooms space at a monthly rent fee NIS 125 (approximately $35). This sub-lease agreement was amended in October 2021, to extend the period up to October 2025 which was included in the calculation of the lease liability and RoU asset.
 
In July 2023, the company signed a termination agreement for the sub-lease agreement and signed on a new lease agreement for the same area of approximately 3,000 square meters in the same building with the owner of the building at a monthly rent fee of NIS 195 (approximately $54). The lease agreement is for 12 years with an option for an additional 3 years. The company estimation is to use the 3 years option
 
In addition, the Company and its subsidiary have lease agreements for 16 vehicles for the remaining period of 1.75 years on average.
 
  b.
Amounts recognized in profit or loss and in the statement of cash flows
 
   
Year ended December 31,
  
   
2023
    
2022
  
             
Interest expense on lease liabilities
    
274
      
102
  
Depreciation expenses
    
565
      
537
  
Cash outflow for leases
    
778
      
701
  
 
The Company determined the appropriate interest rate for discounting leases, with the assistance of a third party. The valuation was based on: credit risk, the weighted average term of the leases and other economic variables. A weighted average interest rate in a range of 1% to 8.47% was used to discount future lease payments in the calculation of the lease liability on the date of initial application of the standard (IFRS 16).
 
  c.
Disclosures in respect of Right- of- Use assets:
 
   
Buildings
    
Motor vehicles
    
Total
  
Cost
                  
Balance as of January 1, 2023
    
2,341
      
550
      
2,891
  
New leases
    
6,460
      
407
      
6,867
  
Adjustments for indexation
    
78
      
3
      
81
  
Disposals
    
(2,368
)
    
(308
)
    
(2,676
)
                         
Balance as of December 31, 2023
    
6,511
      
652
      
7,163
  
                         
Accumulated depreciation
                        
Balance as of January 1, 2023
    
1,342
      
334
      
1,676
  
Depreciation and amortization
    
334
      
231
      
565
  
Capitalized to Leasehold improvements
    
59
      
-
      
59
  
Disposals
    
(1,527
)
    
(308
)
    
(1,835
)
                         
Balance as of December 31, 2023
    
208
      
257
      
465
  
                         
Depreciated cost
                        
Balance as of December 31, 2023
    
6,303
      
395
      
6,698
  
 
   
Buildings
    
Motor vehicles
    
Total
  
Cost
                  
Balance as of January 1, 2022
    
2,267
      
654
      
2,921
  
New leases
    
-
      
125
      
125
  
Adjustments for indexation
    
74
      
9
      
83
  
Disposals
    
-
      
(238
)
    
(238
)
                         
Balance as of December 31, 2022
    
2,341
      
550
      
2,891
  
                         
Accumulated depreciation
                        
Balance as of January 1, 2022
    
1,028
      
345
      
1,373
  
Depreciation and amortization
    
314
      
225
      
539
  
Disposals
    
-
      
(236
)
    
(236
)
                         
Balance as of December 31, 2022
    
1,342
      
334
      
1,676
  
                         
Depreciated cost
                        
Balance as of December 31, 2022
    
999
      
216
      
1,215
  

 

 
d.
Disclosures of the Company's lease liabilities:
 
   
Buildings
    
Motor vehicles
    
Total
  
                   
Balance as of January 1, 2023
    
1,199
      
179
      
1,378
  
Repayment of leases liabilities
    
(588
)
    
(190
)
    
(778
)
Effect of changes in exchange rates
    
(19
)
    
2
      
(17
)
New finance lease obligation recognized
    
6,460
      
365
      
6,825
  
Adjustments for indexation
    
78
      
3
      
81
  
Financial expenses
    
257
      
17
      
274
  
Disposals-Termination of leases
    
(1,041
)
    
(11
)
    
(1,052
)
Balance as of December 31, 2023
    
6,346
      
365
      
6,711
  
                         
Current maturities of long-term leases
    
(180
)
    
(181
)
    
(361
)
Lease liability Balance as of December 31, 2023
    
6,166
      
184
      
6,350
  
 
   
Buildings
    
Motor vehicles
    
Total
  
                   
Balance as of January 1, 2022
    
1,691
      
299
      
1,990
  
Repayment of leases liabilities
    
(477
)
    
(224
)
    
(701
)
Effect of changes in exchange rates
    
(182
)
    
(28
)
    
(210
)
New finance lease obligation recognized
    
-
      
117
      
117
  
Adjustments for indexation
    
74
      
9
      
83
  
Financial expenses
    
93
      
8
      
101
  
Disposals-Termination of leases
    
-
      
(2
)
    
(2
)
Balance as of December 31, 2022
    
1,199
      
179
      
1,378
  
                         
Current maturities of long-term leases
    
(399
)
    
(133
)
    
(532
)
Lease liability Balance as of December 31, 2022
    
800
      
46
      
846