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v3.25.2

Interim Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Cash flows from operating activities: |  |  |  |  |
Net Loss | $ (24,621) | $ (10,693) | $ (35,401) | $ (20,914) | $ (6,184)
Share-based compensation | 15,274 | 1,623 | 3,657 | 3,269 | 306
Issuance of restricted shares to investors | 610 |  |  |  |
Depreciation and amortization | 2,274 | 111 | 2,273 | 225 | 290
Decrease / (Increase) in other receivables | 699 | 246 | 140 | 2,938 | (2,936)
Impairment of intangible assets |  |  | 2,197 |  |
Impairment of goodwill |  |  | 6,813 |  |
Decrease / (Increase) in trade payables | (549) | 1,155 | (2,780) | 2,074 | 2,217
Decrease / (Increase) in other payables | (375) | 1,238 | 1,761 | (235) | 114
Increase in other liabilities |  |  |  | 19 | 17
Revaluation of financial liabilities at fair value | (1,516) | (949) | 1,890 | 1,496 | 387
Interest expenses / (income) and revaluation of convertible notes | 2,277 | 1,871 | 6,818 | 3,899 | 51
Interest expenses due to short term loan | 1,315 |  |  |  |
Financial expenses due to bridge loans principal amounts | 23 | (53) | 435 |  |
Interest on leases | 18 | 32 |  |  |
Remeasurement of investment in associated company |  |  |  | (22,164) |
Provision of borrowing to related parties |  |  |  |  | 621
Share in (earnings) losses of associated companies, net |  |  |  | 101 | (106)
Issuance of ordinary shares due to underwriter’s fee |  | 238 | 238 | 11 |
Issuance cost due to inducement |  | 185 |  |  |
Issuance of warrants to the placement agent | 426 |  |  |  |
Issuance cost due to inducement Alpha warrant B’s exercise price |  |  | 184 |  |
Issuance of ordinary shares due to commitment fee |  | 460 | 460 |  |
SPAC transaction - listing costs |  |  |  | 16,802 |
Net cash flow used in operating activities | (4,145) | (4,536) | (11,314) | (12,479) | (5,223)
Cash flows from investing activities: |  |  |  |  |
Purchase of property, plant and equipment |  | (166) | (21) | (60) | (152)
Capitalized development cost |  |  | (169) | (976) | (975)
Net cash flow used in investing activities |  | (166) | (190) | (1,036) | (1,127)
Cash flows from financing activities: |  |  |  |  |
Payments of borrowings to related parties |  |  |  |  | (172)
Payment of lease liabilities | (41) | (40) | (80) | (42) | (55)
Repayment of bridge loans | (250) | (30) | (34) | (30) |
Proceeds from the issuance of Alpha new Note, warrants and derivative financial liability |  | 2,025 |  |  |
Proceeds from (repayment of) Pre-Paid Advance |  | (423) |  |  |
Proceeds from the issuance of shares and warrants |  | 2,698 |  |  |
Exercise of warrants into ordinary shares |  | 35 |  |  |
Overdraft |  | 21 |  |  |
Repayment of short-term loan | (200) |  |  |  |
Repayment of convertible notes | (246) |  |  |  |
Repayment of pre-paid advances/Advance payment for equity, net |  |  | (423) | 2,679 |
Proceeds from issuance of ordinary shares and pre-funded warrants |  |  | 6,945 | 2,630 | 182
Exercise of warrants and pre-funded warrants into ordinary shares |  |  | 2,399 | 642 |
Proceeds from issuance of convertible notes and security | 3,426 | 350 | 3,303 | 2,606 | 581
Proceeds from short term loan |  |  | 1,000 |  |
Proceeds from issuance of bridge loans and warrants |  |  |  | 550 | 3,310
Issuance of shares in the SPAC transaction, net |  |  |  | 2,919 |
Net cash flow from financing activities | 2,689 | 4,636 | 13,110 | 11,954 | 3,846
Increase (decrease) in cash and cash equivalents | (1,456) | (66) | 1,606 | (1,561) | (2,504)
Cash and cash equivalents at beginning of period | 2,343 | 168 | 168 | 1,398 | 4,171
Exchange rate differences on cash and cash equivalent | (137) | (102) | 569 | 331 | (269)
Cash and cash equivalents at end of period | 750 |  | 2,343 | 168 | 1,398
Appendix A – Non-Cash transactions during the period: |  |  |  |  |
Conversion of financial liability into ordinary shares |  | 597 | 645 | 5,330 |
Conversion of warrants into ordinary shares |  |  |  |  |
Conversion of bridge loans and derivative financial liability into ordinary shares and warrants |  | 128 | 128 | 5,192 |
Exercise of warrants into ordinary shares |  | 458 |  |  |
Conversion of convertible notes into ordinary shares | 3,204 | 2,346 |  |  |
Issuance cost due to inducement Alpha warrants B’s exercise price |  | 107 |  |  |
Issuance of warrants to the placement agent – issuance expenses against additional paid in capital | $ (698) |  |  |  |
Conversion of convertible notes and warrants into ordinary shares |  |  | 8,530 | 175 |
Exercise of cashless options into ordinary shares |  |  | 314 | 2,925 |
Exercise of warrants and pre-funded warrants into ordinary shares |  |  | 4,824 | 1,008 |
Issuance cost |  |  | 152 |  |
Other current receivable in connection to exercise of Series A Common Warrant |  |  | 1,510 |  |
Remeasurement of investment in associated company |  |  |  | $ (22,164) |

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- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for repayments of advances and loans from related parties. [Refer: Total for all related parties [member]] + 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 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 amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_iv&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 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 current borrowings obtained. [Refer: Current 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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- 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 the issuing of bonds, notes and debentures. + 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 issuing equity instruments that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_a&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 current borrowings. [Refer: Current 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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- Definition The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_g&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_c&doctype=Standard -URIDate 2024-03-27 + Details
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