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FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Tables)

12 Months Ended

Dec. 31, 2024

FINANCIAL INSTRUMENTS

Schedule of company's financial liabilities and estimated maturities

​

​	​	​	​	​	​	​	​	​	​
Contractual maturities of financial liabilities As of  December 31, 2024	Less than 1 year	​	2-5 years	​	More than 5 years	​	Total contractual cash flows	​	Carrying amount
​	U.S. Dollars in Thousands
Account payable	1,168	​	—	​	—	​	1,168	​	1,168
Lease liabilities	365	​	3	​	—	​	368	​	356
Accrued expenses and other current liabilities	9,993	​	—	​	—	​	9,993	​	9,993
Royalty obligation	—	​	137	​	1,246	​	1,383	​	500
Total	11,526	​	140	​	1,246	​	12,912	​	12,018
Contractual maturities of financial liabilities As of  December 31, 2023	Less than 1 year	​	2-5 years	​	More than 5 years	​	Total contractual cash flows	​	Carrying amount
​	U.S. Dollars in Thousands
Accounts payable	3,278	​	​	​	​	​	3,278	​	3,278
Lease liabilities	766	​	475	​	—	​	1,241	​	1,173
Accrued expenses and other current liabilities	4,592	​	—	​	—	​	4,592	​	4,592
Royalty obligation	—	​	282	​	1,553	​	1,835	​	540
Total	8,636	​	757	​	1,553	​	10,946	​	9,583

Schedule of change in derivative financial instrument

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​	​	​	​	​	​	​
​	​	​	Derivative financial instruments
​	​	​	Year Ended December 31,
​			2024		2023
​	​	​	U.S. dollars in thousands			​
Balance at beginning of the period	​	​	741	​	2,623	​
Initial recognition of financial liability	​	​	9,860	​	10,932	​
Initial recognition of unrecognized day 1 loss	​	​	(952)	​	—	​
Exercise of financial liability	​	​	—	​	(18,383)	​
Fair value adjustments and recognition of day 1 loss recognized in profit or loss	​	​	(8,228)	​	5,569	​
Balance at end of the period	​	​	1,421	​	741	​

Schedule of reconciliation of liabilities arising from financing activities

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​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​
​	U.S. dollars in thousands						​
​	​	​	Non-cash changes				​
​	January 1, 2024	Principal and interest payments (includes credits)	Addition during the year	Decreases during the year	Interest expense	Foreign exchange movement	12/31/2024
Payables in respect to the global termination agreement (See note 15(6)(b))	—	—	11,443	(4,750)	—	—	6,693
Lease liabilities	1,173	(691)	—	(188)	55	7	356
​	​	​	​	​	​	​	​
​	​	​	Non-cash changes				​
​	January 1, 2023	Principal and interest payments	Addition during the year	Decreases during the year	Interest expense	Foreign exchange movement	12/31/2023
Borrowing	115,216	—	—	(115,216)	—	—	—
Payable in respect of intangible assets purchase	11,157	(6,555)	—	(4,602)	—	—	—
Lease liabilities	7,475	(1,529)	270	(5,413)	367	3	1,173
​	​	​	​	​	​	​	​
​	​	​	Non-cash changes				​
​	January 1, 2022	Principal and interest payments	Addition during the year	Decreases during the year	Interest expense	Foreign exchange movement	12/31/2022
Borrowing	83,620	(7,507)	—	—	39,103	—	115,216
Payable in respect of intangible assets purchase	20,480	(11,123)	—	—	1,800	—	11,157
Lease liabilities	4,192	(2,010)	5,003	​	430	(140)	7,475

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The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]

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