XML 74 R48.htm IDEA: XBRL DOCUMENT
v3.26.1

SHARE-BASED PAYMENT (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Share-Based Payment Arrangement, Disclosure [Abstract] |
Schedule of Measure the Fair Value of the Option at Grant Date | The following inputs were used to measure the fair value of the option at grant date:
|  |  |  | November 18, 2025 |  |  | February 22, 2025 |
(i) |  | Expected volatility |  |  | 123.41% |  |  |  | 128.78% |
(ii) |  | Dividend rate |  |  | 0% |  |  |  | 0% |
(iii) |  | Expected term (vesting period) |  |  | Three years |  |  |  | One year - Three years |
(iv) |  | Contractual life |  |  | Ten years |  |  |  | Ten years |
(v) |  | Free risk rate |  |  | 4.12% |  |  |  | 4.5% |
|  |  |  | January 22, 2024 |  |  | February 5, 2024 |
(i) |  | Expected volatility |  |  | 144.83% |  |  |  | 143.98% |
(ii) |  | Dividend rate |  |  | 0% |  |  |  | 0% |
(iii) |  | Expected term (vesting period) |  |  | Three years |  |  |  | Three years |
(iv) |  | Contractual life |  |  | Ten years |  |  |  | Ten years |
(v) |  | Free risk rate |  |  | 4.03%-4.07% |  |  |  | 4.16% |
Schedule of Options to Services Providers and Advisers Outstanding | The options to services providers and advisers outstanding as December 31, 2025, 2024 and 2023 were as follows:
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
|  | Number of options |  |  | Weighted average Exercise price NIS |  |  | Number of options |  |  | Weighted average Exercise price NIS |  |  | Number of options |  |  | Weighted average Exercise price NIS |
Outstanding at beginning of year |  |  | 185,111 |  |  |  | 3.359 |  |  |  | 105,111 |  |  |  | 4.085 |  |  |  | 114,512 |  |  |  | 3.058 |
Granted |  |  | 55,000 |  |  |  | 3.405 |  |  |  | 80,000 |  |  |  | 3.779 |  |  |  | - |  |  |  | - |
Exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,401 |  |  |  | 0.367 |
Options outstanding |  |  | 240,111 |  |  |  | 3.370 |  |  |  | 185,111 |  |  |  | 3.359 |  |  |  | 105,111 |  |  |  | 4.085 |
Options exercisable |  |  | 200,111 |  |  |  | 3.362 |  |  |  | 162,154 |  |  |  | 3.251 |  |  |  | 94,242 |  |  |  | 3.267 |
Share-based payment expenses |  | $ | 44 |  |  |  |  |  |  | $ | 66 |  |  |  |  |  |  | $ | 19 |  |  |  |  |
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
|  | Number of options |  |  | Weighted average Exercise price NIS |  |  | Number of options |  |  | Weighted average Exercise price NIS |  |  | Number of options |  |  | Weighted average Exercise price NIS |
Outstanding at beginning of year |  |  | 368,641 |  |  |  | 0.70 |  |  |  | 357,689 |  |  |  | 0.37 |  |  |  | 386,260 |  |  |  | 0.37 |
Granted |  |  | 40,000 |  |  |  | 3.42 |  |  |  | 30,000 |  |  |  | 3.56 |  |  |  | - |  |  |  | - |
Exercised |  |  | 101,376 |  |  |  | 0.37 |  |  |  | 19,048 |  |  |  | 0.37 |  |  |  |  |  |  |  | 0.37 |
Forfeited |  |  | 30,000 |  |  |  | 3.56 |  |  |  | - |  |  |  | - |  |  |  | 28,571 |  |  |  | 0.37 |
Options outstanding |  |  | 277,265 |  |  |  | 0.91 |  |  |  | 368,641 |  |  |  | 0.70 |  |  |  | 357,689 |  |  |  | 0.37 |
Options exercisable |  |  | 244,765 |  |  |  | 0.57 |  |  |  | 338,641 |  |  |  | 0.45 |  |  |  | 350,131 |  |  |  | 0.37 |
Share-based payment expenses |  | $ | (5 | ) |  |  |  |  |  | $ | 17 |  |  |  |  |  |  | $ | 47 |  |  |  | - |
Schedule of RSUs to Services Providers and Advisers Outstanding | The RSUs to services providers and advisers outstanding as of December 31, 2025, 2024 and 2023 were as follows:
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
|  | Number of RSUs |  |  | Number of RSUs |  |  | Number of RSUs |
Outstanding at beginning of year |  |  | - |  |  |  | 7,433 |  |  |  | 18,266 |
Vested |  |  | - |  |  |  | 7,433 |  |  |  | 10,833 |
RSUs outstanding |  |  | - |  |  |  | - |  |  |  | 7,433 |
RSU’s Vested |  |  | 32,500 |  |  |  | 32,500 |  |  |  | 25,067 |
Share-based payment expenses |  | $ | - |  |  | $ | 1 |  |  | $ | 9 |
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
|  | Number of RSUs |  |  | Number of RSUs |  |  | Number of RSUs |
Outstanding at beginning of year |  |  | 2,518,796 |  |  |  | 445,140 |  |  |  | 1,727,842 |
Granted |  |  | 5,024,000 |  |  |  | 2,687,000 |  |  |  | - |
Forfeited |  |  | 85,337 |  |  |  | 25,836 |  |  |  | 67,087 |
Vested |  |  | 2,711,947 |  |  |  | 587,508 |  |  |  | 1,215,615 |
RSUs outstanding |  |  | 4,745,512 |  |  |  | 2,518,796 |  |  |  | 445,140 |
RSU’s Vested |  |  | 6,396,644 |  |  |  | 3,684,697 |  |  |  | 3,097,189 |
Share-based payment expenses |  | $ | 3,536 |  |  | $ | 1,683 |  |  | $ | 1,352 |

X
- Definition Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ShareBasedArrangementsToObtainGoodsAndServicesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration