XML 233 R46.htm IDEA: XBRL DOCUMENT v3.25.0.1
Share-Based Payment Transactions (Tables)
 12 Months Ended
Dec. 31, 2023
Share-Based Payment Transactions [Abstract]  
Schedule of Expenses Due to Share-Based Compensation

The expenses due to share-based compensation for the years ended December 31, 2023, 2022 and 2021, recognized in the financial statements in respect of the share option plan of the Company is shown in the following table, detailed by departments:

 

   Year ended December 31, 
   2023   2022   2021 
Research and development expenses  $34   $264   $27 
General and administrative expenses   68    633    16 
                
   $102   $897   $43 
Schedule of Fair Value for Share Options Granted

The fair value for Share Options granted to the consultant was estimated using the Black-Scholes OPM with the following parameters:

 

Dividend yield (%)   0 
Expected volatility (%)   76 
Risk-free interest rate (%)   2.61 
Expected life of share options (years)   10 

Based on the above-mentioned, hereinafter are the parameters used in order to estimate the fair value of the Share Options using the Black-Scholes OPM:

 

   December 31,
2019		   October 10,
2019		 
Underlying ordinary share price   2,031.12    4,004 
Dividend yield (%)   0    0 
Expected volatility (%)   73    70 
Risk-free interest rate (%)   1.91    1.67 
Expected life of Share Options (years)   9.78    10 

The fair value for Share Options granted to the consultant was estimated using the Black-Scholes OPM with the following parameters:

 

   February 10,
2022		   January 3,
2022		 
Underlying ordinary share price   129.74    174.98 
Dividend yield (%)   0    0 
Expected volatility (%)   133    134 
Risk-free interest rate (%)   2.00    1.46 
Expected life of Share Options (years)   6    6 
Schedule of Weighted Average Exercise Prices of Share Options The following table lists the number of Share Options, the weighted average exercise prices of share options and changes in directors (and former directors), officers, employees and consultants share options during the years ended on December 31, 2023, and 2022:
   Number of
Share
Options		   Weighted
average
exercise
price		 
       USD 
2023:        
Share Options outstanding at the beginning of the year   7,060    166.14 
Share Options cancelled during the year   (47)   144.55 
Share Options outstanding at the end of the year   7,013    166.28 
Share Options exercisable at the end of the year   5,869    165.58 
           
2022:          
Share Options outstanding at the beginning of the year   209   $76.70 
Share Options granted during the year   6,851    169 
           
Share Options outstanding at the end of the year   7,060    166.14 
           
Share Options exercisable at the end of the year   4,141    163.80