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v3.25.0.1

Consolidated Statements of Financial Position - USD ($) $ in Thousands | Jun. 30, 2024 | Dec. 31, 2023 | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | --- | --- | ---
CURRENT ASSETS: |  |  |  |
Cash and cash equivalents | $ 252 | $ 2,076 | $ 2,081 | $ 3,574
Restricted deposit | 64 | 65 | 44 | 60
Short-term deposit | 2,308 | 3,000 |  |
Trade receivables | 19 | 22 | 43 | 77
Other accounts receivable | 298 | 540 | 815 | 131
Inventory | 415 | 742 | 660 | 668
Total current assets | 3,356 | 6,445 | 3,643 | 4,510
NON-CURRENT ASSETS: |  |  |  |
Intangible asset, net | 3,006 | 3,189 | 4,474 | 4,717
Related parties | 2,448 |  |  |
Investment in company account for at equity | 1,196 | 781 | 893 | 591
Investments in financial assets | 403 | 659 | 849 | 730
Property and equipment, net | 73 | 108 | 33 | 57
Total non-current assets | 7,126 | 4,737 | 6,249 | 6,095
Total assets | 10,482 | 11,182 | 9,892 | 10,605
CURRENT LIABILITIES: |  |  |  |
Trade payables | 1,164 | 802 | 1,247 | 1,199
Other accounts payable | 253 | 185 | 153 | 193
Warrants | 345 | 532 | 1,714 | 2,737
Lease liability | 38 | 52 |  | 27
Total current liability | 1,800 | 1,571 | 3,114 | 4,156
NON-CURRENT LIABILITIES: |  |  |  |
Lease liability | 26 | 24 |  |
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE COMPANY: |  |  |  |
Share capital and premium | 67,258 | 64,526 | 58,898 | 58,592
Reserve from share-based payment transactions | 5,298 | 5,282 | 5,248 | 5,180
Warrants | 5,190 | 5,190 | 5,190 | 5,190
Foreign currency translation reserve | 497 | 497 | 497 | 497
Transactions with non-controlling interests | 810 | 810 | 712 | 559
Accumulated deficit | (72,133) | (68,691) | (66,449) | (63,569)
Total | 6,920 | 7,614 | 4,096 | 6,449
Non-controlling interests | 1,736 | 1,973 | 2,682 |
Total equity | 8,656 | 9,587 | 6,778 | 6,449
Total liabilities and equity | $ 10,482 | $ 11,182 | $ 9,892 | $ 10,605

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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2024-01-01 -Paragraph 52 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2024-en-r&anchor=para_52_b&doctype=Standard -URIDate 2024-03-27 + Details
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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 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_k&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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