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v3.26.1

Consolidated Statements of Cash Flows - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Cash flows from operating activities |  |  |
Net Loss | $ (3,064) | $ (2,347) | $ (2,819)
Adjustments Required to Present Cash Flows from Operating Activities |  |  |
Depreciation and amortization | 207 | 139 | 132
Increase in liability for employee benefits, net | 9 | 8 | 4
Revaluation of derivatives measured at fair value through profit and loss |  |  | 65
Capital loss |  | 5 |
Other finance expenses | (32) | (15) | 55
Share-based compensation | 540 | 860 | 4,236
Total income and expenses not involving cash flows | 724 | 997 | 4,492
Changes in asset and liability line items: |  |  |
Decrease in trade receivable | 86 | 1,308 | 322
Decrease (increase) in other current assets | (195) | 272 | (216)
Increase in inventory | (69) | (633) | (49)
Decrease in trade payables | (112) | (161) | (906)
Decrease in other accounts payables | (35) | (394) | (94)
Total changes in asset and liability | (325) | 392 | (943)
Net cash provided by (used in) operating activities | (2,665) | (958) | 730
Cash flows from investing activities |  |  |
Proceeds from (Purchase of) marketable securities | (13) | 81 |
Increase in deposits | (57) | (58) | (7)
Purchase of property, plant and equipment | (31) | (112) | (3)
Net cash used in investing activities | (101) | (89) | (10)
Cash flows from financing activities |  |  |
Repayment of loans from related parties |  | (43) | (73)
Repayment of warrants |  | (165) |
Repayment of loans from banking corporations |  | (104) | (81)
Repayment to former shareholders |  | (250) |
Exercise of stock options | 49 |  |
Issuance of ordinary shares in the IPO, net | 2,487 | 4,324 |
Repayment of lease liabilities | (142) | (122) | (75)
Net cash provided by (used in) financing activities | 2,394 | 3,640 | (229)
Exchange rate differentials for cash and cash equivalent balances | 176 | 17 | 8
Increase (decrease) in cash and cash equivalents | (196) | 2,610 | 499
Balance of cash and cash equivalents at beginning of year | 3,178 | 568 | 69
Balance of cash and cash equivalents as at end of year | 2,982 | 3,178 | 568
Appendix A - Additional information in connection with cash flows from operating activities |  |  |
Interest paid | 86 | 36 | 20
Appendix B - Transactions not involving cash flows |  |  |
Recognition of right-of-use asset against a lease liability | 252 | 903 | 39
Conversion of SAFE |  | $ 456 |

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