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Liabilities for Employee Benefits, Net | 12 Months Ended
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Dec. 31, 2025
Liabilities for Employee Benefits, Net [Abstract] |
LIABILITIES FOR EMPLOYEE BENEFITS, NET | NOTE 12 – LIABILITIES FOR EMPLOYEE BENEFITS, NET
|  | December 31 |
|  | 2025 |  |  | 2024 |
A. Composition: |  |  |  |  |  |
Present value of defined benefit liabilities |  |  | 351 |  |  |  | 260 |
Less - fair value of plans’ assets |  |  | 287 |  |  |  | 225 |
|  |  | 64 |  |  |  | 35 |
B. | Changes in the present value of defined benefit liabilities
|  | December 31 |
|  | 2025 |  |  | 2024 |
Balance at beginning of year |  |  | 260 |  |  |  | 234 |
Current service cost |  |  | 6 |  |  |  | 7 |
Interest cost |  |  | 15 |  |  |  | 12 |
Benefits paid |  |  | - |  |  |  | - |
Expenses in respect of exchange rate differences |  |  | 42 |  |  |  | (1 | )
Net actuarial loss |  |  | 28 |  |  |  | 8 |
Balance at end of year |  |  | 351 |  |  |  | 260 |
C. | Plans’ assets
The plans’ assets include severance pay funds, and the severance pay component in executive insurance policies and in pension funds. Changes in the fair value of plan assets
|  | 2025 |  |  | 2024 |
Balance at beginning of year |  |  | 225 |  |  |  | 204 |
Expected return on plan assets |  |  | 13 |  |  |  | 11 |
Employer contributions |  |  | 7 |  |  |  | - |
Benefits paid |  |  | - |  |  |  | - |
Income from exchange rate differences |  |  | 34 |  |  |  | (1 | )
Net actuarial gain |  |  | 8 |  |  |  | 11 |
Balance at end of year |  |  | 287 |  |  |  | 225 |
Actual return on plan assets |  |  | 21 |  |  |  | 25 |
D. | Expenses in respect of defined benefit plans
|  | For the year ended December 31, |
|  | 2025 |  |  | 2024 |
Current service cost |  |  | (1 | ) |  |  | 7 |
Interest cost |  |  | 15 |  |  |  | 2 |
Expected return on plans’ assets |  |  | (13 | ) |  |  | - |
Exchange rate differentials, net |  |  | 7 |  |  |  | - |
|  |  | 8 |  |  |  | 9 |
Presentation in profit and loss: |  |  |  |  |  |  |  |
Cost of revenue |  |  | 6 |  |  |  | 7 |
Finance expenses |  |  | 2 |  |  |  | 2 |
|  |  | 8 |  |  |  | 9 |
Presentation in other comprehensive loss (income) |  |  | 20 |  |  |  | (3 | )
E. | Key actuarial assumptions
|  | December 31, |
|  | 2025 |  |  | 2024 |
Discount rate |  |  | 4.78 | % |  |  | 5.53 | %
The expected weighted average cost of capital on plans’ assets |  |  | 5.53 | % |  |  | 5.57 | %
Expected pay rise rate |  |  | 1.98 | % |  |  | 2.39 | %
F. | Expenses in respect of defined contribution plans
|  | For the year ended December 31, |
|  | 2025 |  |  | 2024 |
Expenses in respect of employee benefits |  |  | 8 |  |  |  | 9 |
Presentation on profit and loss: |  |  |  |  |  |  |  |
Cost of revenue |  |  | 1 |  |  |  | 3 |
Research and development expenses |  |  | 1 |  |  |  | 1 |
Selling and marketing expenses |  |  | 2 |  |  |  | 2 |
General and administrative expenses |  |  | 4 |  |  |  | 3 |
|  |  | 8 |  |  |  | 9 |

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