XML 192 R5.htm IDEA: XBRL DOCUMENT v3.25.0.1
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
6 Months Ended 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities:          
Loss $ (3,679) $ (2,932) $ (5,883) $ (2,592) $ (5,789)
Adjustments to the profit or loss items:          
Depreciation and amortization 219 267 538 187 33
Loss on impairment of intangible asset 1,042
Cost of share-based payment 26 131 196 897 43
Finance expenses, net (206) (1,023) (2,205) (6,585) 9
Group’s share of losses of company accounted for at equity, net 185 98 210 109
Losses from remeasurement of investment in financial assets 256 855 1,048 770
Total adjustments to the profit or loss 480 328 829 (4,622) 85
Working capital adjustments:          
Decrease (increase) in other accounts receivable 242 (684) (409) 3 170
Increase (decrease) in trade payables 362 48 (397) 353
Increase (decrease) in other accounts payable 68 (40) (8) 39 120
Decrease (increase) in trade receivables 3 39 55 (77)
Decrease (increase) in inventory 327 8 (74) (668)
Increase (decrease) in working capital 1,002 (629) (833) (703) 643
Net cash used in operating activities (2,197) (3,233) (5,887) (7,917) (5,061)
Cash flows from investing activities:          
Investment (withdrawal) in restricted bank deposits 1 16 (5) (15) (35)
Investment (withdrawal) in short-term bank deposits 692 (3,000)
Purchase of property and equipment (1) (8) (35)
Investment in a company accounted for at equity (600) (400) (400) (700)
Investments in financial assets (689)
Loans to related parties (2,400)    
Sale of minority interest in subsidiary     2,985
Purchase of financial assets at fair value through profit or loss (687) (1,500)
Purchase of intangible asset       (4,861)
Net cash provided by investing activities (2,308) (1,071) (4,094) (7,084) (70)
Cash flows from financing activities:          
Proceeds from issuance of share capital and warrants (net of issuance expenses) 2,722 (50) 5,552 9,005 7,699
Exercise of warrants       2,770 2,568
Payment of issuance expenses related to previous period       3
Interest paid on lease liability (7) (8)
Proceeds from issuance of shares to minority interests in a subsidiary 2,887 2,985 [1]    
Repayment of lease liability (41) (26) (47) (70) (19)
Repayment of short-term credit       (188)
Net cash provided by financing activities 2,681 2,811 8,483 11,700 10,060
Increase (decrease) in cash and cash equivalents (1,824) (1,493) (1,498) (3,301) 4,929
Cash and cash equivalents at the beginning of the period 2,076 3,574 3,574 6,875 1,946
Cash and cash equivalents at the end of the period 252 2,081 2,076 3,574 6,875
(a) Significant non-cash transactions:          
Mutual share exchange of ordinary shares (see note 10) 288 288    
Right-of-use asset recognized with corresponding lease liability 102 78
Registration of warrants       2,480
Investment in financial asset      
Unpaid issue expenses       $ 290
Previously Stated          
Cash flows from operating activities:          
Loss     (5,883)    
Adjustments to the profit or loss items:          
Depreciation and amortization     538    
Loss on impairment of intangible asset     1,042    
Cost of share-based payment     196    
Finance expenses, net     (2,205)    
Group’s share of losses of company accounted for at equity, net     210    
Losses from remeasurement of investment in financial assets     1,048    
Total adjustments to the profit or loss     829    
Working capital adjustments:          
Decrease (increase) in other accounts receivable     (409)    
Increase (decrease) in trade payables     (397)    
Increase (decrease) in other accounts payable     (8)    
Decrease (increase) in trade receivables     55    
Decrease (increase) in inventory     (74)    
Increase (decrease) in working capital     (833)    
Net cash used in operating activities     (5,887)    
Cash flows from investing activities:          
Investment (withdrawal) in restricted bank deposits     (5)    
Investment (withdrawal) in short-term bank deposits     (3,000)    
Purchase of property and equipment        
Investment in a company accounted for at equity     (400)    
Investments in financial assets     (689)    
Sale of minority interest in subsidiary     2,985    
Purchase of financial assets at fair value through profit or loss        
Purchase of intangible asset        
Net cash provided by investing activities     (1,109)    
Cash flows from financing activities:          
Proceeds from issuance of share capital and warrants (net of issuance expenses)     5,552    
Exercise of warrants        
Payment of issuance expenses related to previous period        
Interest paid on lease liability     (7)    
Repayment of lease liability     (47)    
Repayment of short-term credit        
Net cash provided by financing activities     5,498    
Increase (decrease) in cash and cash equivalents     (1,498)    
Cash and cash equivalents at the beginning of the period $ 2,076 $ 3,574 3,574    
Cash and cash equivalents at the end of the period     2,076 $ 3,574  
(a) Significant non-cash transactions:          
Right-of-use asset recognized with corresponding lease liability     102    
Registration of warrants        
Investment in financial asset     288    
Unpaid issue expenses        
[1] Reclassified