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v3.25.2

Transactions and Balances with Related Parties (Tables) | 12 Months Ended
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Dec. 31, 2024
Transactions and Balances with Related Parties [Abstract] |
Schedule of Balances with Related Parties | Balances with related parties:
|  | December 31, 2024 |  |  | December 31, 2023 |
|  | Key management personnel |  |  | Other related parties |  |  | Key management personnel |  |  | Other related parties |
Current assets |  | $ | - |  |  | $ | 15 |  |  | $ | - |  |  | $ | 121 |
Current assets |  | $ | - |  |  | $ | 4,224 |  |  | $ | - |  |  | $ | - |
Non-current assets |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 108 |
Current liabilities |  | $ | 55 |  |  | $ | 245 |  |  | $ | 95 |  |  | $ | - |
Schedule of Transactions with Related Parties | Transactions with related parties (not including amounts described in Note 24c):
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Research and development expenses |  | $ | 63 |  |  | $ | 40 |  |  | $ | 208 |
Sale of minority interest in subsidiary |  | $ | - |  |  | $ | 2,985 |  |  | $ | - |
Schedule of Benefits to Key Management Personnel | Benefits to key management personnel (including directors):
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Short-term benefits |  | $ | 765 |  |  | $ | 1,204 |  |  | $ | 1,940 |
Management fees (see also note 25a) |  | $ | 120 |  |  | $ | 220 |  |  | $ | - |
Cost of share-based payment |  | $ | 157 |  |  | $ | 84 |  |  | $ | 779 |
Schedule of Warrants’ Fair Value was Calculated using the Black–Scholes | The warrants’ fair value was calculated using the Black–Scholes OPM, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions:
|  | December 31, 2024 |  |  | October 31, 2024 |
Dividend yield (%) |  |  | 0 |  |  |  | 0 |
Expected volatility (%) |  |  | 72 |  |  |  | 72 |
Risk-free interest rate (%) |  |  | 2.17 |  |  |  | 4.15 |
Underlying Share Price of Polyrizon Ltd. ($) |  |  | 0.36 |  |  |  | 4.38 |
Exercise price ($) |  |  | 4.38 |  |  |  | 4.38 |
Warrants fair value ($) |  |  | 517 |  |  |  | 1,399 |

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