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Financial Instruments (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2022
Financial Instruments [Abstract]    
Schedule of Financial Assets and Financial Liabilities The financial assets and financial liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9, “Financial Instruments”:
      June 30,   December 31, 
      2023   2022   2022 
      Unaudited   Audited 
   Note  USD in thousands 
                
Financial assets:               
Cash and cash equivalents    $2,081   $12,945   $3,574 
Trade receivables      43    -    60 
Government authorities      100    77    45 
Other receivables      715    622    86 
Investments in financial assets      849    -    730 
                   
     $3,778   $13,644   $4,495 
                   
Financial liabilities:                  
Credit from others    $-   $-   $102 
Warrants liability      1,714    10,252    2,737 
Lease liability      -    45    27 
                   
Total financial and lease liabilities    $1,714   $10,297   $2,866 
 
Schedule of Financial Assets and Financial Liabilities   The financial assets and financial liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9, “Financial Instruments” (“IFRS 9”):
   December 31, 
   2022   2021 
Financial assets:        
Cash and restricted deposits  $3,634   $6,920 
Government authorities   45    52 
Other receivables   46    2,504 
Investments in financial assets   591    
-
 
           
Total financial assets at amortized cost   4,316    9,476 
           
Financial liabilities:          
           
Credit from others   102    45 
Warrants liability   2,737    359 
Lease liability   27    18 
           
Total financial and lease liabilities  $2,866   $422 

 

Schedule of Warrants Fair Value Using Black–Scholes OPM   The warrants’ fair value was calculated using the Black–Scholes OPM, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions:
   December 31,
2022
   December 31,
2021
   March 23,
2020
 
Dividend yield (%)   0    0    0 
Expected volatility (%)   72    148    122.01 
Risk-free interest rate (%)   4.00    0.87    0.38 
Underlying Share Price ($)   0.756    6.23    0.43 
Exercise price ($)   24.50    24.50    24.50 
Warrants fair value ($)   0    4.15    0.36