XML 238 R51.htm IDEA: XBRL DOCUMENT v3.25.0.1
Transactions and Balances with Related Parties (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2023
Transactions and Balances with Related Parties [Abstract]    
Schedule of Balances with Related Parties
   June 30,
2024		   December 31,
2023		 
   Key
management
personnel		   Other
related
parties		   Key
management
personnel		   Other
related
parties		 
Current assets  $-   $15   $
-
   $121 
Non-current assets  $-   $2,554(*)  $
-
   $108 
Current liabilities  $167   $
-
   $95   $
-
 

 

(*)See note 5.
Balances with related parties:
   December 31,
2023		   December 31,
2022		 
   Key
management
personnel		   Other
related
parties		   Key
management
personnel		   Other
related
parties		 
Current assets  $
-
   $121   $
-
   $
-
 
Non-current assets  $
-
   $108   $
-
   $
-
 
Current liabilities  $95   $
-
   $70   $55 
Schedule of Transactions with Related Parties Transactions with related parties (not including amounts described in Note 6c):
   Six months ended   Year ended 
   June 30,   December 31, 
   2024   2023   2023 
Research and development expenses  $26   $
-
   $40 
Sale of minority interest in subsidiary  $
-
   $
-
   $2,985(*)

 

(*)Sale of approximately 49% of the outstanding shares of Scisparc Nutraceuticals Inc. to Jeffs’ Brands Holdings Inc.
Transactions with related parties (not including amounts described in Note 24c):
   Year ended December 31, 
   2023   2022   2021 
Research and development expenses  $40   $208   $
-
 
Sale of minority interest in subsidiary  $2,985   $
-
   $
-
 
Schedule of Benefits to Key Management Personnel Benefits to key management personnel (including directors):
   Six months ended   Year ended 
   June 30,   December 31, 
   2024   2023   2023 
Short-term benefits  $438   $585   $1,204 
                
Management fees  $60   $80   $220 
                
Cost of share-based payment  $11   $54   $84 
 Benefits to key management personnel (including directors):
   Year ended December 31, 
   2023   2022   2021 
Short-term benefits  $1,204   $1,940   $962 
                
Management fees (see also note 25a)  $220   $
-
   $
-
 
                
Cost of share-based payment  $84   $779   $43