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Consolidated Statements of Profit or Loss and Other Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Profit or loss [abstract] |  |  |  |  |  |  |  |
Revenues | $ 840 | $ 1,972 |  | $ 2,879 | $ 1,347 |  |  |
Cost of goods sold | (366) | (508) |  | (683) | (322) |  |  |
Gross profit | 474 | 1,464 |  | 2,196 | 1,025 |  |  |
Research and development expenses | 841 | 781 |  | 1,641 | 2,803 |  | 1,990 |
Sales and marketing | 528 | 729 |  | 1,297 | 537 | [1] |  |
Impairment of intangible asset |  |  |  | 1,042 |  |  |  |
General and administrative expenses | 2,632 | 2,921 |  | 5,031 | 5,972 | [1] | 3,778 |
Operating loss | 3,527 | 2,967 |  | 6,815 | 8,287 |  | 5,768 |
Company’s share of losses of companies accounted for at equity, net | 208 | 99 |  | 210 | 109 |  |  |
Finance income | (323) | (1,024) |  | (2,219) | (7,832) |  |  |
Finance expenses | 272 | 877 |  | 1,055 | 2,014 |  | 21 |
Loss before income taxes | 3,684 | 2,919 |  | 5,861 | 2,578 |  | 5,789 |
Taxes on income | (5) | 13 |  | 22 | 14 |  |  |
Total comprehensive loss | 3,679 | 2,932 |  | 5,883 | 2,592 |  | 5,789 |
Attributable to: |  |  |  |  |  |  |  |
Equity holders of the Company | 3,442 | 2,880 |  | 5,122 | 2,592 |  | 5,789 |
Non-controlling interests | 237 | 52 |  | 761 |  |  |  |
Profit loss | $ 3,679 | $ 2,932 |  | $ 5,883 | $ 2,592 |  | $ 5,789 |
Weighted average outstanding shares (basic) (in Shares) | 2,166,282 | 270,354 |  | 407,681 | 176 |  | 79 |
Weighted average outstanding shares (diluted) (in Shares) | 2,166,282 | 270,354 |  | 407,681 | 176 |  | 79 |
Basic loss per ordinary share attributable to equity holders of the Company: (in Dollars per share) | $ 1.7 | $ 10.85 | [2] | $ 14.43 | $ 14.82 | [3] | $ 73.58 | [3]
Diluted loss per ordinary share attributable to equity holders of the Company: (in Dollars per share) | $ 1.7 | $ 10.85 | [2] | $ 14.43 | $ 14.82 | [3] | $ 73.58 | [3]
[1] | Reclassified to correlate with common practice in industry and better reflect profit and loss.
[2] | Loss per share retroactively adjusted in these consolidated statements of comprehensive loss to reflect “Reverse Share Split”. See Note 9.
[3] | Loss per share retroactively adjusted in these consolidated statements of comprehensive loss to reflect “Reverse Split” (see note 18a).

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- Definition The amount of expense relating to the marketing and selling of goods or services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_85&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_g&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 70 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_70_b&doctype=Standard -URIDate 2024-03-27 + Details
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