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Consolidated Statements of Comprehensive Income (loss) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Consolidated Statements of Comprehensive Income Loss [Abstract] |  |  |  |
Revenue |  | $ 7,633 | $ 7,264 | $ 9,581
Cost of revenue |  | 4,464 | 4,836 | 6,379
Gross profit |  | 3,169 | 2,428 | 3,202
Research and development expenses |  | 1,048 | 439 | 448
Selling and marketing expenses |  | 3,170 | 672 | 852
General and administrative expenses |  | 1,732 | 837 | 1,255
Other income |  |  |  | (166)
Operating profit (loss) |  | (2,781) | 480 | 813
Finance expenses |  | 104 | 123 | 964
Finance income |  | 67 | 1,443 |
Income (loss) before income tax |  | (2,818) | 1,800 | (151)
Income tax expenses |  | 1 | 2 | 2
Net income (loss) |  | (2,819) | 1,798 | (153)
Amounts that shall not be subsequently reclassified to profit and loss: |  |  |  |
Gain (loss) from remeasurement of defined benefit plans |  | 6 | 16 | (5)
Total comprehensive income (loss) attributed to the shareholders of the Company |  | $ (2,813) | $ 1,814 | $ (158)
Basic earnings (loss) per share (in $) (in Dollars per share) |  | $ (0.8916) | $ 0.568 | $ (0.048)
Weighted average of the number of ordinary shares used to calculate basic earnings per share (in Shares) | [1] | 3,161,779 | 3,161,779 | 3,161,779
Diluted earnings (loss) per share (in $) (in Dollars per share) |  | $ (0.8916) | $ 0.542 | $ (0.048)
Weighted average of the number of ordinary shares used to calculate diluted earnings per share (in Shares) | [1] | 3,161,779 | 3,317,185 | 3,161,779
[1] | The loss per share was calculated based on the Company’s issued and paid-up share capital on its incorporation date, and despite the fact that in the said years the Company has not yet been incorporated.

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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2023-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2023-en-r&anchor=para_66&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2023-01-01 -Paragraph 67 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2023-en-r&anchor=para_67&doctype=Standard -URIDate 2023-03-23 + Details
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