XML 35 R18.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Leases | 12 Months Ended
--- | ---
Dec. 31, 2023
Leases [Abstract] |
LEASES | NOTE 11 - LEASES: The Company’s leases include office and vehicle leases. The lease agreements are for periods of between 2 to 3 years and may include an option to extend the lease period. In June 2023, the Company entered into a new operating lease agreement for the offices it uses. The lease periods are for two years expiring in October 2025, with an option to extend the lease periods for an additional year. The Company is reasonably certain to exercise such option. Expenses relating to short-term leases for the years ended December 31, 2023, 2022 and 2021 were $63 thousand, $111 thousand and $58 thousand, respectively. Right-of-use assets
|  | Property |  |  | Vehicles |  |  | Total |
|  | U.S. dollars in thousands |
Cost: |  |  |  |  |  |  |  |  |
Balance as of January 1, 2023 |  |  | 763 |  |  |  | 180 |  |  |  | 943 |
Additions |  |  | 879 |  |  |  | 24 |  |  |  | 903 |
Disposals |  |  | - |  |  |  | (127 | ) |  |  | (127 | )
Balance as of December 31, 2023 |  |  | 1,642 |  |  |  | 77 |  |  |  | 1,719 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2023 |  |  | (643 | ) |  |  | (110 | ) |  |  | (753 | )
Additions |  |  | (253 | ) |  |  | (34 | ) |  |  | (287 | )
Disposals |  |  | - |  |  |  | 100 |  |  |  | 100 |
Balance as of December 31, 2023 |  |  | (896 | ) |  |  | (44 | ) |  |  | (940 | )
|  |  | 746 |  |  |  | 33 |  |  |  | 779 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2022 |  |  | 763 |  |  |  | 156 |  |  |  | 919 |
Additions |  |  | - |  |  |  | 45 |  |  |  | 45 |
Disposals |  |  | - |  |  |  | (21 | ) |  |  | (21 | )
Balance as of December 31, 2022 |  |  | 763 |  |  |  | 180 |  |  |  | 943 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2022 |  |  | (413 | ) |  |  | (55 | ) |  |  | (468 | )
Additions |  |  | (230 | ) |  |  | (61 | ) |  |  | (291 | )
Disposals |  |  | - |  |  |  | 6 |  |  |  | 6 |
Balance as of December 31, 2022 |  |  | (643 | ) |  |  | (110 | ) |  |  | (753 | )
|  |  | 120 |  |  |  | 70 |  |  |  | 190 |
Lease liabilities
|  | Property |  |  | Vehicles |  |  | Total |
|  | U.S. dollars in thousands |
Balance as of January 1, 2023 |  |  | 153 |  |  |  | 64 |  |  |  | 217 |
Additions |  |  | 880 |  |  |  | 21 |  |  |  | 901 |
Disposals |  |  | - |  |  |  | (27 | ) |  |  | (27 | )
Interest expense |  |  | 87 |  |  |  | 1 |  |  |  | 88 |
Payments |  |  | (249 | ) |  |  | (37 | ) |  |  | (286 | )
Balance as of December 31, 2023 |  |  | 871 |  |  |  | 22 |  |  |  | 893 |
Short-term lease liabilities |  |  | 358 |  |  |  | 12 |  |  |  | 370 |
Long-term lease liabilities |  |  | 513 |  |  |  | 10 |  |  |  | 523 |
Balance as of December 31, 2023 |  |  | 871 |  |  |  | 22 |  |  |  | 893 |
Balance as of January 1, 2022 |  |  | 459 |  |  |  | 103 |  |  |  | 562 |
Additions |  |  | - |  |  |  | 40 |  |  |  | 40 |
Disposals |  |  | - |  |  |  | (12 | ) |  |  | (12 | )
Interest expense |  |  | 9 |  |  |  | 2 |  |  |  | 11 |
Payments |  |  | (315 | ) |  |  | (69 | ) |  |  | (384 | )
Balance as of December 31, 2022 |  |  | 153 |  |  |  | 64 |  |  |  | 217 |
Short-term lease liabilities |  |  | 153 |  |  |  | 51 |  |  |  | 204 |
Long-term lease liabilities |  |  | - |  |  |  | 13 |  |  |  | 13 |
Balance as of December 31, 2022 |  |  | 153 |  |  |  | 64 |  |  |  | 217 |

X
- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfLeasesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PresentationOfLeasesForLesseeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration