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Additional Information Regarding Profit or Loss Items
 12 Months Ended
Dec. 31, 2025
Additional Information Regarding Profit or Loss Items [Abstract]  
ADDITIONAL INFORMATION REGARDING PROFIT OR LOSS ITEMS

NOTE 16 – ADDITIONAL INFORMATION REGARDING PROFIT OR LOSS ITEMS

 

   For the year ended December 31, 
   2025   2024   2023 
A. Revenue            
Breakdown of revenue by geography            
Israel   4,322    6,814    4,947 
Europe   189    240    423 
Asia   195    1,198    1,072 
USA   1,099    841    1,070 
Other   1    1    121 
    5,806    9,094    7,633 

 

   For the year ended December 31, 
   2025   2024   2023 
Revenues from key customers, each of which is responsible for 10% or more of the total revenues reported in the Consolidated Financial Statements:            
Customer 1  2,175   4,097   2,559 
Customer 2   861    
-
    
-
 
Customer 3   409    1,332    908 
    3,445    5,429    3,467 
                
Trade receivables balance from key customers:               
Customer 1   523    648    1,592 
Customer 2   
-
    
-
    
-
 
Customer 3   169    365    469 
    692    1,013    2,061 
Revenue by product group:               
In-Ear Headset systems   3,331    4,945    4,532 
SST Headset systems   2,371    3,818    2,713 
Other   104    331    388 
    5,806    9,094    7,633 

 

The Company operates in one operation segment. The Company’s chief operating decision-maker (CODM) the chief executive officer, evaluates performance, makes operating decisions and allocates resources based on financial data, consistent with the presentation in the accompanying financial statements. The CODM reviews revenue, gross profit and operating income.

   For the year ended December 31, 
   2025   2024   2023 
B. Cost of revenue            
Salaries and related expenses*   1,085    1,190    1,139 
Purchases   2,445    4,452    3,164 
Depreciation and amortization   87    64    61 
Decrease (increase) in inventory   (69)   (633)   (49)
Other   153    217    149 
    3,701    5,290    4,464 

 

*Includes share-based compensation of $59 in 2025, $137 in 2024 and $421 in 2023.

 

C. Research and development expenses*               
Salaries and related expenses   656    518    980 
Purchases   47    8    3 
Professional consulting   119    6    15 
Depreciation and amortization   11    14    19 
Other   33    31    31 
    866    577    1,048 

 

*Includes share-based compensation of $48 in 2025, $160 in 2024 and $541 in 2023.

 

D. Selling and marketing expenses*               
Salaries and related expenses   930    1,116    2,969 
Exhibitions and advertising   58    119    46 
Depreciation and amortization   23    11    25 
Other   147    121    130 
    1,158    1,367    3,170 

 

*Includes share-based compensation of $114 in 2025, $284 in 2024 and $2,467 in 2023.

 

E. General and administrative expenses*               
Salaries and related expenses   1,248    1,121    1,400 
Professional services   1,614    1,799    131 
Rent and maintenance   76    105    57 
Depreciation and amortization   86    52    26 
Other   137    248    118 
    3,161    3,325    1,732 

 

*Include share-based compensation of $318 in 2025, $279 in 2024 and $807 in 2023.
   For the year ended December 31, 
   2025   2024   2023 
F. Other expenses (income)            
Grants   (48)   
-
    
-
 
Capital loss   
-
    5    
-
 
    (48)   5    
-
 
                
G. Finance expenses                
In respect of interest lease liabilities   86    34    12 
In respect of credit from banking corporations   1    14    9 
Revaluation of a SAFE   
-
    47    53 
Revaluation of a liability in respect of a warrants   
-
    
-
    12 
Other   17    29    18 
    104    124    104 
                
H. Finance income               
Securities income   15    81    
-
 
Exchange rate differentials   63    31    67 
Other   
-
    15    
-
 
    78    127    67