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v3.24.0.1

Consolidated Statements of Financial Position - USD ($) $ in Thousands | Jun. 30, 2023 | Dec. 31, 2022 | Jun. 30, 2022 | Dec. 31, 2021
--- | --- | --- | --- | ---
CURRENT ASSETS: |  |  |  |
Cash and cash equivalents | $ 2,081 | $ 3,574 | $ 12,945 | $ 6,875
Restricted deposit | 44 | 60 | 40 | 45
Trade receivables | 43 | 77 |  |
Other accounts receivable | 815 | 131 | 699 | 2,904
Inventory | 660 | 668 |  |
Current asset, total | 3,643 | 4,510 | 13,684 | 9,824
NON-CURRENT ASSETS: |  |  |  |
Intangible asset, net | 4,474 | 4,717 |  |
Investment in company account for at equity | 893 | 591 | 659 |
Investments in financial assets | 849 | 730 |  |
Property and equipment, net | 33 | 57 | 79 | 92
Non-current asset total | 6,249 | 6,095 | 738 | 92
Assets, total | 9,892 | 10,605 | 14,422 | 9,916
CURRENT LIABILITIES: |  |  |  |
Trade payables | 1,247 | 1,199 | 874 | 1,199
Other accounts payable | 153 | 193 | 214 | 154
Warrants | 1,714 | 2,737 | 10,252 | 359
Lease liability |  | 27 | 45 | 45
Liabilities current, total | 3,114 | 4,156 | 11,385 | 1,757
NON-CURRENT LIABILITIES: |  |  |  |
Lease liability |  |  |  | 18
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE COMPANY: |  |  |  |
Share capital and premium | 58,898 | 58,592 | 58,547 | 58,541
Reserve from share-based payment transactions | 5,248 | 5,180 | 4,980 | 4,331
Warrants | 5,190 | 5,190 | 5,190 | 5,190
Foreign currency translation reserve | 497 | 497 | 497 | 497
Transactions with non-controlling interests | 712 | 559 | 559 | 559
Accumulated deficit | (66,449) | (63,569) | (66,736) | (60,977)
Total | 4,096 |  | 3,037 |
Non-controlling interests | 2,682 |  |  |
Total equity | 6,778 | 6,449 | 3,037 | 8,141
Total liabilities and equity | $ 9,892 | $ 10,605 | $ 14,422 | $ 9,916

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- Definition A component of equity resulting from share-based payments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount received or receivable from the issuance of the entity's shares in excess of nominal value. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_k&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of payment due to suppliers for goods and services used in the entity's business. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of warrant liabilities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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