Related Parties Balances and Transactions

12 Months Ended

Dec. 31, 2025

Note 12 - Related Parties Balances and Transactions

Balances with Related Parties:

The following Related Party payables are included in the consolidated Balance Sheets:

	December 31,		December 31,
	2025		2024
	USD thousands		USD thousands
Employees and related expenses		458		531
Accrued expenses		74		75
		532		606

Transactions with Related Parties:

The following transactions with related parties are included in the consolidated Statements of Operations:

	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2025		2024		2023
	USD thousands		USD thousands		USD thousands
Salaries and related expenses		1,615		1,718		2,795
Share-based compensation		389		427		1,304
Professional Services		286		284		258
Research and development		36		36		36
		2,326		2,465		4,393

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details