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Leases | 12 Months Ended
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Dec. 31, 2025
Leases [Abstract] |
LEASES | NOTE 9 – LEASES
A. | Set forth below are details regarding the lease agreements in which the Company is (or was) engaged in the reporting periods:
| (1) | In May 2019, the Company entered into agreement with a third party (hereinafter - the “Lessor CA”), under which the Company leases from the Lessor offices in California, USA in consideration for monthly lease fees of approximately $2 and for a period of 6 months; in practice, as of the approval date of the Consolidated Financial Statements, the Company still leases the offices from the Lessor, but without a valid lease agreement.
After the term of the agreement, which is shorter than one year, the above lease was accounted for as an operating lease in the financial statements, and consequently the lease expenses in respect of the lease were recognized directly in profit and loss as incurred.
| (2) | In January 2019, SOS entered into agreement with a third party (hereinafter - the “Lessor”), to lease offices in Netanya, in consideration for monthly lease fees of approximately $6 (NIS 21 thousand) for a period of one year with an option to extend the lease term by one further year. During the years 2021 to 2024 the terms with the Lessor were on a monthly basis. Since there was no long-term lease agreement, the rental expenses were recognized as current expenses, in accordance with the IFRS 16 exemption.
| (3) | The Company is a party to lease agreements, under which it leases vehicles for a period of 3 years.
| (4) | On July 25, 2024, SOS entered into a new lease agreement, in consideration for monthly lease fees of approximately $10 (NIS 35 thousand). The lease period is 5 years with 5 years extensional period.
The company recognized a lease liability of $844 (NIS 3,059 thousand). The Company estimated this liability using a discount rate of 6.83%, as estimated by an independent external appraiser to be the SOS’s incremental interest rate as of that date. On the other hand, SOS recognized a right-of-use asset of an identical amount as of that date.
B. | Set forth below are the changes in the right-of-use assets attributed to vehicles:
|  | Vehicles |  |  | Office space |  |  | Total |
Cost |  |  |  |  |  |  |  |  |
As of January 1, 2024 |  |  | 230 |  |  |  | - |  |  |  | 230 |
Additions |  |  | 45 |  |  |  | 858 |  |  |  | 903 |
Derecognitions |  |  | (37 | ) |  |  | - |  |  |  | (37 | )
As of December 31, 2024 |  |  | 238 |  |  |  | 858 |  |  |  | 1,096 |
Additions |  |  | 256 |  |  |  | 13 |  |  |  | 269 |
Derecognitions |  |  | (193 | ) |  |  | - |  |  |  | (193 | )
As of December 31, 2025 |  |  | 301 |  |  |  | 871 |  |  |  | 1,172 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2024 |  |  | 135 |  |  |  | - |  |  |  | 135 |
Addition |  |  | 64 |  |  |  | 35 |  |  |  | 99 |
Derecognitions |  |  | (37 | ) |  |  | - |  |  |  | (37 | )
As of December 31, 2024 |  |  | 162 |  |  |  | 35 |  |  |  | 197 |
Additions |  |  | 86 |  |  |  | 85 |  |  |  | 171 |
Derecognitions |  |  | (176 | ) |  |  | - |  |  |  | (176 | )
As of December 31, 2025 |  |  | 72 |  |  |  | 120 |  |  |  | 192 |
Amortized cost |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2025 |  |  | 229 |  |  |  | 751 |  |  |  | 980 |
As of December 31, 2024 |  |  | 76 |  |  |  | 823 |  |  |  | 899 |
C. | Lease liabilities
|  | December 31 |
|  | 2025 |  |  | 2024 |
Composition: |  |  |  |  |  |
Lease liabilities in respect of lease of vehicles |  |  | 257 |  |  |  | 76 |
Lease liabilities in respect of lease of office space |  |  | 905 |  |  |  | 832 |
Less current maturities |  |  | 178 |  |  |  | 100 |
|  |  | 984 |  |  |  | 808 |
The contractual repayment dates of the lease liabilities subsequent December 31, 2025:
First year - current maturities |  |  | 258 |
Second year |  |  | 257 |
Third year onwards |  |  | 997 |
|  |  | 1,512 |
D. | Additional details regarding lease transactions
|  | For the year ended December 31, |
|  | 2025 |  |  | 2024 |
Finance expenses for lease liabilities |  |  | 234 |  |  |  | 34 |
Expenses short-term leases (*) |  |  | 50 |  |  |  | 48 |
Cash flow used in lease transactions |  |  | 228 |  |  |  | 116 |
(*) | The Company has expenses in respect of the lease of offices for a period shorter than 12 months. The Company applied to this lease the exemption made available in the standard and recognized the lease costs on a straight-line basis over the lease term.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2025-03-27 + Details
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