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Liabilities for Employee Benefits, Net (Tables)

12 Months Ended

Dec. 31, 2025

Liabilities for Employee Benefits, Net [Abstract]

Schedule of Liabilities for Employee Benefits, Net

		December 31
		2025				2024
A. Composition:
Present value of defined benefit liabilities			351				260
Less - fair value of plans’ assets			287				225
			64				35

Schedule of Changes in the Present Value of Defined Benefit Liabilities

		December 31
		2025				2024
Balance at beginning of year			260				234
Current service cost			6				7
Interest cost			15				12
Benefits paid			-				-
Expenses in respect of exchange rate differences			42				(1	)
Net actuarial loss			28				8
Balance at end of year			351				260

		2025				2024
Balance at beginning of year			225				204
Expected return on plan assets			13				11
Employer contributions			7				-
Benefits paid			-				-
Income from exchange rate differences			34				(1	)
Net actuarial gain			8				11
Balance at end of year			287				225
Actual return on plan assets			21				25

Schedule of Expenses in Respect of Defined Benefit Plans

		For the year ended December 31,
		2025				2024
Current service cost			(1	)			7
Interest cost			15				2
Expected return on plans’ assets			(13	)			-
Exchange rate differentials, net			7				-
			8				9
Presentation in profit and loss:
Cost of revenue			6				7
Finance expenses			2				2
			8				9
Presentation in other comprehensive loss (income)			20				(3	)

Schedule of Key Actuarial Assumptions

		December 31,
		2025				2024
Discount rate			4.78	%			5.53	%
The expected weighted average cost of capital on plans’ assets			5.53	%			5.57	%
Expected pay rise rate			1.98	%			2.39	%

Schedule of Expenses in Respect of Defined Contribution Plans

		For the year ended December 31,
		2025				2024
Expenses in respect of employee benefits			8				9
Presentation on profit and loss:
Cost of revenue			1				3
Research and development expenses			1				1
Selling and marketing expenses			2				2
General and administrative expenses			4				3
			8				9

X

- Definition

The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]]

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The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

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The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value]

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