XML 49 R33.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Operating Segments | 12 Months Ended
--- | ---
Dec. 31, 2022
Operating Segments [Abstract] |
OPERATING SEGMENTS |
NOTE 23:- | OPERATING SEGMENTS
The Company applies the principles of IFRS 8, “Operating Segments” (“IFRS 8”), regarding operating segments. The segment reporting is based on internal management reports of the Company’s management, which are regularly reviewed by the chief operating decision maker to make decisions about resources to be allocated and assess performance. According to the principles of IFRS 8, the Company’s management determined that as of December 31, 2022, the Company has two reportable segments – (1) development of drugs based on cannabinoid molecules to be approved by an official regulatory authority (the Company’s operation); and (2) online sales of a various range of hemp-based products including hemp gummies, hemp oil capsules, hemp gel, hemp cream, detox pills, height pills, antibacterial creams, and anti-aging creams, among other beauty and hair treatment products that are all manufactured in the United States.
|  | Year ended December 31, 2022 |
|  | Drug Development |  |  | Online Sales |  |  | Total |
Revenues |  |  |  |  |  |  |  |  |
External |  | $ | - |  |  | $ | 1,347 |  |  | $ | 1,347 |
Inter-segment |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | - |  |  |  | 1,347 |  |  |  | 1,347 |
Segment loss (gain) |  |  | 8,405 |  |  |  | (118 | ) |  |  | 8,287 |
Company’s share of losses of company accounted for at equity, net |  |  |  |  |  |  |  |  |  |  | 109 |
Finance expense (income), net |  |  |  |  |  |  |  |  |  |  | (5,818 | )
Tax expense |  |  |  |  |  |  |  |  |  |  | 14 |
Loss |  |  |  |  |  |  |  |  |  |  | 2,592 |
|  | Year ended December 31, 2021 |
|  | Drug Development |  |  | Online Sales |  |  | Total |
Revenues |  |  |  |  |  |  |  |  |
External |  | $ | - |  |  | $ | - |  |  | $ | - |
Inter-segment |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | - |  |  |  | - |  |  |  | - |
Segment loss |  |  | 5,768 |  |  |  | - |  |  |  | 5,768 |
Finance expense (income), net |  |  |  |  |  |  |  |  |  |  | 21 |
Loss |  |  |  |  |  |  |  |  |  |  | 5,789 |
|  | Year ended December 31, 2020 |
|  | Drug Development |  |  | Online Sales |  |  | Total |
Revenues |  |  |  |  |  |  |  |  |
External |  | $ | - |  |  | $ | - |  |  | $ | - |
Inter-segment |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | - |  |  |  | - |  |  |  | - |
Segment loss |  |  | 3,293 |  |  |  | - |  |  |  | 3,293 |
Finance expense (income), net |  |  |  |  |  |  |  |  |  |  | 242 |
Loss |  |  |  |  |  |  |  |  |  |  | 3,535 |
|  | As of December 31, 2022 |
|  | Drug Development |  |  | Online Sales |  |  | Total |
Segment Assets |  | $ | 9,664 |  |  | $ | 941 |  |  | $ | 10,605 |
Segment Liabilities |  | $ | 4,021 |  |  | $ | 135 |  |  | $ | 4,156 |
|  | As of December 31, 2021 |
|  | Drug Development |  |  | Online Sales |  |  | Total |
Segment Assets |  | $ | 9,916 |  |  | $ | - |  |  | $ | 9,916 |
Segment Liabilities |  | $ | 1,775 |  |  | $ | - |  |  | $ | 1,775 |

X
- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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