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Consolidated Statements of Cash Flows - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Cash flows from operating activities |  |  |
Net profit (loss) for the year | $ 5,780 | $ (5,525) | $ (13,151)
Adjustments for: |  |  |
Effect of exchange rate differences on cash and cash equivalents and restricted deposits balances | 37 | (41) | 139
Issuance costs |  | 123 |
Change in fair value of derivative financial instruments | 39 | 2 | (462)
Interest income related to debt investments at fair value through OCI | (32) |  |
Change in fair value of debt investments at fair value through profit or loss | 2 |  |
Change in fair value of short-term investments |  |  | 199
Change in Israel Innovation Authority liability |  |  | (182)
Interest income related to short-term investments |  |  | (16)
Interest and other finance expenses related to long-term loan | 262 | 239 | 172
Interest expenses related to short-term bank loans |  | 102 | 39
Interest income related to short-term bank deposits | (763) | (103) |
Interest portion of lease payments | 132 | 88 | 11
Depreciation and amortization | 912 | 1,152 | 2,043
Impairment of goodwill and intangible assets |  | 8,991 | 1,022
Gain from sale of discontinued operations |  | (82) |
Loss on disposal of property and equipment |  | 8 |
Share-based payments | 2,017 | 933 | 1,679
Total adjustments | 2,606 | 11,412 | 4,644
Changes in asset and liability items: |  |  |
Trade receivables, net | (1,237) | (204) | (294)
Other receivables | 18 | 353 | (3)
Trade payables | (118) | (1,798) | 948
Other payables | 2,079 | 55 | (489)
Deferred tax assets | (241) | (482) | (344)
Contract liabilities | 4 | 813 | 638
Changes in operating asset and liability, total | 505 | (1,263) | 456
Net cash provided by (used in) operating activities | 8,891 | 4,624 | (8,051)
Cash flows from investing activities |  |  |
Purchase of debt investments at fair value through OCI | (9,437) |  |
Interest income related to debt investments at fair value through OCI | 9 |  |
Purchase of debt investments at fair value through profit or loss | (557) |  |
Purchase of short-term investments |  |  | (19)
Sale of short-term investments |  |  | 5,707
Interest income related to short-term investments |  |  | 16
Interest related to short-term bank deposits | 763 | 103 |
Investment in long-term deposits | (21) | (51) | (6)
Withdrawal of long-term deposits | 7 | 18 |
Investment in short-term restricted deposit |  |  | (560)
Investment in long-term restricted deposits |  | (21) | (54)
Withdrawal of short-term restricted deposits |  | 560 |
Withdrawal of long-term restricted deposits |  | 136 | 2
Purchase of property and equipment | (99) | (55) | (49)
Proceeds from sale of property and equipment |  | 5 |
Net cash provided by (used in) investing activities | (9,335) | 695 | 5,037
Cash flows from financing activities |  |  |
Proceeds from public and private offerings |  | 4,256 |
Issuance costs in connection with public and private offerings | (102) | (478) |
Proceeds from at-the-market offering |  | 768 |
Issuance costs in connection with at-the-market offering |  | (164) |
Proceeds from exercise of options and warrants | 5,521 | 352 |
Short-term bank loans received |  | 4,800 | 2,700
Repayment of short-term bank loans |  | (6,400) | (1,100)
Interest expenses related to short-term bank loans |  | (108) | (33)
Long-term loans received |  | 888 | 1,667
Long-term loans interest payments | (202) | (276) | (172)
Long-term loans principal payments | (122) | (639) | (75)
Other payments related to long-term loans |  | (500) |
Interest portion of lease payments | (132) | (88) | (11)
Principal portion of lease payments | (273) | (198) | (373)
Net cash provided by financing activities | 4,690 | 2,213 | 2,603
Changes in cash and cash equivalents | 4,246 | 7,532 | (411)
Effect of exchange rate changes on cash and cash equivalents | (37) | 50 | (127)
Cash and cash equivalents at beginning of the year | 10,872 | 3,290 | 3,828
Cash and cash equivalents at end of the year | 15,081 | 10,872 | 3,290
Supplemental disclosure of non-cash investing and financing activities: |  |  |
Addition of right-of-use assets | 16 | 903 | 40
Proceeds for sale of discontinued operations |  | $ 82 |

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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of interest expense on lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 53 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for share issue costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from the exercise of share purchase warrants. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard -URIDate 2024-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2024-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for repayments of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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