XML 26 R5.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities      
Net income (loss) $ (2,819) $ 1,798 $ (153)
Income and expenses not involving cash flows      
Depreciation and amortization 132 97 118
Increase (decrease) in liability for employee benefits, net 4 (1) 1
Revaluation of derivatives measured at fair value through profit and loss 65 (1,215) 433
Benefit component in respect of related party transactions 173
Other finance expenses 55 (46) 81
Share-based payment 4,236 1
Total income and expenses not involving cash flows 4,492 (1,165) 807
Changes in asset and liability line items:      
Decrease (increase) in trade receivable 322 (1,418) (1,112)
Decrease (increase) in other current assets (216) (25) 56
Decrease (increase) in inventory (49) (686) (529)
Increase (decrease) in trade payables (906) (197) 1,671
Increase (decrease) in other accounts payables (94) (46) 879
Total changes in asset and liability (943) (2,372) 965
Net cash provided by (used in) operating activities 730 (1,739) 1,619
Cash flows from investing activities      
Purchase of property, plant and equipment (3) (8) (116)
Increase in deposits (7) (12) (9)
Net cash used in investing activities (10) (20) (125)
Cash flows from financing activities      
Short term credit from banking corporations, net (8)
Repayment of loans from banking corporations (81) (71) (175)
Receipt of loans from related parties (73) 42 190
SAFE   343
Repayment of lease liabilities (75) (59) (81)
Net cash provided by (used in) financing activities (229) 255 (74)
Exchange rate differentials for cash and cash equivalent balances 8 12 (25)
Increase (decrease) in cash and cash equivalents 499 (1,492) 1,395
Balance of cash and cash equivalents at beginning of year 69 1,561 166
Balance of cash and cash equivalents as at end of year 568 69 1,561
Appendix A - Additional information in connection with cash flows from operating activities      
Interest paid 20 63 221
Appendix B - Transactions not involving cash flows      
Recognition of right-of-use asset against a lease liability 39 113 77
Issuance of share capital 52
Warrants reclassification 144
Debt forgiveness from controlling shareholders $ 1,001