XML 58 R42.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Additional Information to the Items of Profit or Loss (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Additional Information to the Items of Profit or Loss [Abstract] |  |
Schedule of Additional Information to the Items of Profit or Loss |
|  | Six months ended June 30, |  |  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2022 |
|  | Unaudited |  |  | Audited |
|  | USD in thousands |
a. Research and development expenses: |  |  |  |  |  |  |  |  |
Wages and related expenses |  | $ | 202 |  |  | $ | 243 |  |  | $ | 436 |
Share-based payment |  |  | 23 |  |  |  | 224 |  |  |  | 264 |
Clinical studies |  |  | 145 |  |  |  | 106 |  |  |  | 369 |
Regulatory, professional and other expenses |  |  | 366 |  |  |  | 373 |  |  |  | 750 |
Research and preclinical studies |  |  | 45 |  |  |  | 410 |  |  |  | 703 |
Chemistry and formulations |  |  | - |  |  |  | 118 |  |  |  | 281 |
|  |  | 781 |  |  |  | 1,474 |  |  |  | 2,803 |
b. General and administrative expenses: |  |  |  |  |  |  |  |  |  |  |  |
Wages and related expenses |  |  | 217 |  |  |  | 245 |  |  |  | 437 |
Share-based payment |  |  | 45 |  |  |  | 431 |  |  |  | 633 |
Professional and directors’ fees |  |  | 1,366 |  |  |  | 1,292 |  |  |  | 2,499 |
Business development expenses |  |  | 38 |  |  |  | 2 |  |  |  | 161 |
Office maintenance, rent and other expenses |  |  | 48 |  |  |  | 63 |  |  |  | 224 |
Investor relations and business expenses |  |  | 310 |  |  |  | 1,193 |  |  |  | 1,486 |
Wellution operating expenses |  |  | 366 |  |  |  | - |  |  |  | 907 |
Regulatory expenses |  |  | 104 |  |  |  | 113 |  |  |  | 162 |
|  | $ | 2,494 |  |  | $ | 3,339 |  |  |  | 6,509 |
|  |  |  |  | Year ended December 31,
|  |  |  |  | 2022 |  |  | 2021 |  |  | 2020 |
a. |  |  | Research and development expenses: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Wages and related expenses |  | $ | 436 |  |  | $ | 357 |  |  | $ | 322 |
|  |  | Share-based payment |  |  | 264 |  |  |  | 27 |  |  |  | 69 |
|  |  | Regulatory, professional and other expenses |  |  | 750 |  |  |  | 934 |  |  |  | 119 |
|  |  | Research and preclinical studies |  |  | 703 |  |  |  | 165 |  |  |  | 139 |
|  |  | Clinical studies |  |  | 369 |  |  |  | 172 |  |  |  | - |
|  |  | Chemistry and formulations |  |  | 281 |  |  |  | 335 |  |  |  | - |
|  |  |  |  |  | 2,803 |  |  |  | 1,990 |  |  |  | 649 |
b. |  |  | General and administrative expenses: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Wages and related expenses |  |  | 437 |  |  |  | 256 |  |  |  | 237 |
|  |  | Share-based payment |  |  | 633 |  |  |  | 16 |  |  |  | 22 |
|  |  | Professional and directors’ fees |  |  | 2,499 |  |  |  | 2,417 |  |  |  | 1,283 |
|  |  | Business development expenses |  |  | 161 |  |  |  | 5 |  |  |  | 58 |
|  |  | Regulatory expenses |  |  | 162 |  |  |  | 165 |  |  |  | 98 |
|  |  | Office maintenance, rent and other expenses |  |  | 224 |  |  |  | 135 |  |  |  | 182 |
|  |  | Wellution operating expenses |  |  | 907 |  |  |  | - |  |  |  | - |
|  |  | Investor relations and business expenses |  |  | 1,486 |  |  |  | 784 |  |  |  | 22 |
|  |  | General and administrative expenses: |  |  | 6,509 |  |  |  | 3,778 |  |  |  | 1,902 |
c. |  |  | Other expenses: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Impairment of company accounted for at equity |  |  | - |  |  |  | - |  |  |  | 742 |
|  |  | Group’s share of losses of company accounted for at equity, net |  |  | 109 |  |  |  | - |  |  |  | - |
|  |  |  |  |  | 109 |  |  |  | - |  |  |  | 742 |
d. |  |  | Finance income: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Net change in fair value of financial liabilities designated at fair value through profit or loss |  |  | (7,832 | ) |  |  | - |  |  |  | (630 | )
|  |  |  |  |  | (7,832 | ) |  |  | - |  |  |  | (630 | )
e. |  |  | Finance expenses: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Issuance expenses related to warrants |  |  | 1,204 |  |  |  | 6 |  |  |  | 835 |
|  |  | Exchange rate differences, net |  |  | 4 |  |  |  | 3 |  |  |  | 12 |
|  |  | Losses from remeasurement of investment in financial assets |  |  | 770 |  |  |  | - |  |  |  | - |
|  |  | Finance expense in respect of leases |  |  | 15 |  |  |  | 4 |  |  |  | 7 |
|  |  | Finance expenses from interest and commissions |  |  | 21 |  |  |  | 8 |  |  |  | 18 |
|  |  |  |  | $ | 2,014 |  |  | $ | 21 |  |  | $ | 872 |

X
- References No definition available. + Details
Name: | sprcy_AdditionalInformationtotheItemsofProfitorLossTablesLineItems
Namespace Prefix: | sprcy_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disclosure of information to the items of profit or loss. + References No definition available. + Details
Name: | sprcy_DisclosureOfInformationToTheItemsOfProfitOrLoss
Namespace Prefix: | sprcy_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration