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Share-Based Payment in a Consolidated Subsidiary (Tables) | 12 Months Ended
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Dec. 31, 2025
Share-Based Payment in a Consolidated Subsidiary [Abstract] |
Schedule of Fair Value of the Options | Set forth below are the parameters used in determining the fair value of the options:
The Company share price ($) (*) |  | 6.8 |  |
Exercise price (in $) |  | 2.79 - 1.265 |  | See above.
Expected volatility in the Company’s share price |  | 49.4% - 39.9% |  |
Expected life of the warrants (in years) |  | 8 – 5 |  |
Risk-free interest |  | 3.86% - 4.29% |  |
Expected dividend yield |  | - |  |
(*) | The Company’s share price is determined based on the Company’s value as appraised by the appraiser as of the award date, while using the discounted cash flow method, and at a discount rate of 18%.
Set forth below are the parameters used in determining the fair value of the options:
The Company share price ($) (*) |  | 3.05
Exercise price (in $) |  | 4
Expected volatility in the Company’s share price |  | 40.84%
Expected life of the warrants (in years) |  | 4 – 3
Risk-free interest |  | 4%
Expected dividend yield |  | -
(*) | The Company’s share price is determined based on the granted date.
Set forth below are the parameters used in determining the fair value of the options:
Company share price ($) |  | 3.75
Exercise price (in $) |  | 1.8
Expected volatility in the Company’s share price |  | 40.48%
Expected life of the warrants (in years) |  | 5
Risk-free interest |  | 4%
Schedule of Movements in Options Awarded | Set forth below are the movements in options awarded to Company employees and officers in the reporting years:
|  | For the year ended December 31, |
|  | 2025 |  |  | 2024 |
|  | No. of options |  |  | Weighted Average Exercise Price |  |  | No. of options |  |  | Weighted Average Exercise Price |
Outstanding at beginning of year |  |  | 1,183,939 |  |  |  | 2.14 |  |  |  | 1,096,652 |  |  |  | 1.97 |
Granted during the year |  |  | 806,812 |  |  |  | 1.17 |  |  |  | 100,520 |  |  |  | 4.00 |
Exercised during the year |  |  | (3,794 | ) |  |  | 1.37 |  |  |  | - |  |  |  | - |
Expired and/or forfeited during the year |  |  | (21,579 | ) |  |  | 13.29 |  |  |  | (13,233 | ) |  |  | 1.59 |
Outstanding at ending of year |  |  | 1,965,378 |  |  |  | 1.62 |  |  |  | 1,183,939 |  |  |  | 2.14 |
Exercisable at the end of the year |  |  | 944,735 |  |  |  | 1.79 |  |  |  | 714,778 |  |  |  | 1.99 |

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- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2025-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2025-en-r&anchor=para_47_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2025-01-01 -Paragraph 45 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2025-en-r&anchor=para_45_b&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 31 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_31_b&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 31 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_31_b&doctype=Standard -URIDate 2025-03-27 + Details
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