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Balances and Transactions with Related Parties
 12 Months Ended
Dec. 31, 2025
Balances and Transactions with Related Parties [Abstract]  
BALANCES AND TRANSACTIONS WITH RELATED PARTIES

NOTE 20 - BALANCES AND TRANSACTIONS WITH RELATED PARTIES

 

A. Balances with related parties

 

   December 31 
   2025   2024 
         
Accounts payable and accruals (included in employees and liabilities in respect thereof)   80    122 

 

B. Benefits to related parties

 

   For the year ended December 31, 
    2025    2024    2023 
                
Payroll and related expenses in respect of employed related parties (*)   712    758    868 
                
Number of related parties   3    3    4 

 

(*)Including $58, $147 and $500 in share-based payment in 2025, 2024 and 2023 respectively.

 

C. Benefits to senior officers

 

   For the year ended December 31, 
    2025    2024    2023 
                
Short-term benefits (*)   848    1,092    3,656 
                
No. of recipients   3    3    3 
                

 

(*)Including $202 in share-based payment in 2025, $505 in share-based payment in 2024 and $3,216 in 2023.

 

D. Profit and loss data (*)

 

   For the year ended December 31, 
   2025   2024   2023 
             
Cost of revenue   195    233    233 
                
Research and development expenses   65    78    421 
                
Selling and marketing expenses   580    733    2,796 
                
General and administrative expenses   721    806    1,074 

 

(*)Including benefits to related parties and officers, included in subsections b and c above.