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Additional Information to the Items of Profit or Loss
6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2022
Additional Information to the Items of Profit or Loss [Abstract]    
ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS

NOTE 10:- 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 
NOTE 21:- ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS

 

       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