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FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2025
Financial Instruments And Risk Management |
SCHEDULE OF FINANCIAL ASSETS AND IMPACT OF CREDIT EXPOSURE | Composition of the Group’s financial assets and financial liabilities: SCHEDULE OF FINANCIAL ASSETS AND IMPACT OF CREDIT EXPOSURE
|  | December 31, |
|  | 2025 |  |  | 2024 |
Financial assets at amortized cost: |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 12,201 |  |  |  | 2,343 |
Other current receivables |  |  | 587 |  |  |  | 1,993 |
Total financial assets |  |  | 12,788 |  |  |  | 4,336 |
SCHEDULE OF FINANCIAL LIABILITIES FAIR VALUE THROUGH PROFIT OR LOSS | SCHEDULE OF FINANCIAL LIABILITIES FAIR VALUE THROUGH PROFIT OR LOSS
|  | December 31, |
|  | 2025 |  |  | 2024 |
Financial liabilities at fair value through profit or loss: |  |  |  |  |  |  |  |
Short term loan |  |  | - |  |  |  | 1,000 |
Convertible notes |  |  | 365 |  |  |  | 391 |
Convertible Features |  |  | 3,207 |  |  |  | 791 |
Warrants - derivative financial liability |  |  | 5 |  |  |  | 1,384 |
Bridge loans liabilities |  |  | 453 |  |  |  | 902 |
Total financial liabilities at fair value through profit or loss |  |  | 4,030 |  |  |  | 4,468 |
Financial liabilities at amortized cost: |  |  |  |  |  |  |  |
Trade and other payables |  |  | 12,735 |  |  |  | 13,605 |
Convertible notes |  |  | 4,723 |  |  |  | 2,469 |
Lease liabilities |  |  | 424 |  |  |  | 418 |
Government grants |  |  | 202 |  |  |  | 177 |
Total financial liabilities at amortized cost |  |  | 18,084 |  |  |  | 16,669 |
Total financial liabilities |  |  | 22,114 |  |  |  | 21,137 |
SCHEDULE OF FOREIGN CURRENCY SENSITIVITY ANALYSIS | SCHEDULE OF FOREIGN CURRENCY SENSITIVITY ANALYSIS
|  | Change in NIS rate |  |  | Effect on net loss |
December 31, 2025 |  |  | 10 | % |  |  | 219 |
December 31, 2024 |  |  | 10 | % |  |  | 275 |
|  | Change in AUD rate |  |  | Effect on net loss |
December 31, 2025 |  |  | 10 | % |  |  | 27 |
December 31, 2024 |  |  | 10 | % |  |  | 38 |
|  | Change in SGD rate |  |  | Effect on net loss |
December 31, 2025 |  |  | 10 | % |  |  | 15 |
December 31, 2024 |  |  | 10 | % |  |  | 10 |
|  | Change in EUR rate |  |  | Effect on net loss |
December 31, 2025 |  |  | 10 | % |  |  | - |
December 31, 2024 |  |  | 10 | % |  |  | 16 |
|  | Change in AED rate |  |  | Effect on net loss |
December 31, 2025 |  |  | 10 | % |  |  | 1 |
December 31, 2024 |  |  | 10 | % |  |  | - |
SCHEDULE OF CONTRACTUAL MATURITY FOR FINANCIAL LIABILITIES | SCHEDULE OF CONTRACTUAL MATURITY FOR FINANCIAL LIABILITIES
|  | Less than one year |  |  | 1 to 2 years |  |  | 2 to 3 years |  |  | 3 to 4 years |  |  | 4 to 5 years |  |  | >5 years |  |  | Total |
Trade and other payables |  |  | 12,735 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12,735 |
Short term loan |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Bridge loans |  |  | 453 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 453 |
Government grants |  |  | 202 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 202 |
Lease liability |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 54 |  |  |  | 424 |
Convertible note |  |  | 8,295 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,295 |
Financial derivatives |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5 |
Financial liabilities undiscounted cashflows |  |  | 21,764 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 54 |  |  |  | 22,114 |
As of December 31, 2024
|  | Less than one year |  |  | 1 to 2 years |  |  | 2 to 3 years |  |  | 3 to 4 years |  |  | 4 to 5 years |  |  | >5 years |  |  | Total |
Trade and other payables |  |  | 13,605 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 13,605 |
Short term loan |  |  | 1,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,000 |
Bridge loans |  |  | 902 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 902 |
Government grants |  |  | 177 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 177 |
Lease liability |  |  | 81 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 41 |  |  |  | 418 |
Convertible note |  |  | 3,651 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,651 |
Financial derivatives |  |  | 1,384 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,384 |
Financial liabilities undiscounted cashflows |  |  | 20,800 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 41 |  |  |  | 21,137 |

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