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SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION | 12 Months Ended
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Dec. 31, 2025
Disclosure of supplementary financial statement information [Abstract] |
SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION | NOTE 20 – SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION
| a. | Other receivables
|  | December 31, |
|  | 2024 |  |  | 2025 |
|  | in USD thousands |
Government institutions |  |  | 455 |  |  |  | 33 |
Advance payments |  |  | 91 |  |  |  | - |
Other |  |  | 932 |  |  |  | 377 |
|  |  | 1,478 |  |  |  | 410 |
| b. | Accounts payable and accruals
|  | December 31, |
|  | 2024 |  |  | 2025 |
|  | in USD thousands |
1) Trade: |  |  |  |  |  |
Accounts payable: |  |  |  |  |  |
Overseas |  |  | 4,250 |  |  |  | 2,814 |
In Israel |  |  | 1,333 |  |  |  | 679 |
|  |  | 5,583 |  |  |  | 3,493 |
2) Other: |  |  |  |  |  |  |  |
Payroll and related expenses |  |  | 1,993 |  |  |  | 523 |
Accrued expenses |  |  | 707 |  |  |  | 372 |
Accrual for vacation and recreation pay |  |  | 431 |  |  |  | 310 |
Other |  |  | - |  |  |  | 538 |
|  |  | 3,131 |  |  |  | 1,743 |
The carrying amounts of accounts payable and accruals approximate their fair value, as the effect of discounting is not material.
| c. | Cost of revenues
|  | Year ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | in USD thousands |
License fees and royalties payable to licensor |  |  | 3,027 |  |  |  | 3,024 |  |  |  | 230 |
Direct costs related to license revenues |  |  | 203 |  |  |  | 2,605 |  |  |  | - |
Amortization of intangible asset |  |  | 450 |  |  |  | 3,323 |  |  |  | - |
Cost of product sales |  |  | 12 |  |  |  | 311 |  |  |  | - |
|  |  | 3,692 |  |  |  | 9,263 |  |  |  | 230 |
| d. | Research and development expenses
|  | Year ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | in USD thousands |
Research and development services |  |  | 4,603 |  |  |  | 3,170 |  |  |  | 3,118 |
Payroll and related expenses |  |  | 4,452 |  |  |  | 3,524 |  |  |  | 2,982 |
Lab, occupancy and telephone |  |  | 969 |  |  |  | 1,102 |  |  |  | 855 |
Professional fees |  |  | 935 |  |  |  | 273 |  |  |  | 390 |
Share-based compensation |  |  | 760 |  |  |  | 451 |  |  |  | 104 |
Depreciation and amortization |  |  | 583 |  |  |  | 431 |  |  |  | 495 |
Other |  |  | 217 |  |  |  | 198 |  |  |  | 149 |
|  |  | 12,519 |  |  |  | 9,149 |  |  |  | 8,093 |
| e. | Sales and marketing expenses
|  | Year ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | in USD thousands |
Payroll and related expenses |  |  | 8,868 |  |  |  | 12,224 |  |  |  | - |
Medical Affairs |  |  | 4,824 |  |  |  | 2,891 |  |  |  | - |
Marketing |  |  | 4,091 |  |  |  | 2,041 |  |  |  | - |
Travel |  |  | 986 |  |  |  | 1,506 |  |  |  | - |
Office-related expenses |  |  | 1,923 |  |  |  | 1,477 |  |  |  | - |
Business Analytics |  |  | 1,005 |  |  |  | 1,264 |  |  |  | - |
Market Access |  |  | 1,606 |  |  |  | 701 |  |  |  | - |
Professional fees |  |  | 745 |  |  |  | 627 |  |  |  | - |
Share-based compensation |  |  | 751 |  |  |  | 98 |  |  |  | - |
Depreciation and amortization |  |  | 314 |  |  |  | 330 |  |  |  | - |
Loss on abandonment of right-of-use asset |  |  | - |  |  |  | 246 |  |  |  | - |
Other |  |  | 157 |  |  |  | 200 |  |  |  | - |
|  |  | 25,270 |  |  |  | 23,605 |  |  |  | - |
| f. | General and administrative expenses
|  | Year ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | in USD thousands |
Payroll and related expenses |  |  | 2,117 |  |  |  | 2,000 |  |  |  | 1,407 |
Professional fees |  |  | 2,028 |  |  |  | 1,991 |  |  |  | 1,290 |
Insurance |  |  | 939 |  |  |  | 808 |  |  |  | 603 |
Share-based compensation |  |  | 780 |  |  |  | 585 |  |  |  | 292 |
Depreciation |  |  | 37 |  |  |  | 10 |  |  |  | 28 |
Provision for doubtful accounts receivable |  |  | - |  |  |  | 800 |  |  |  | (800 | )
Other |  |  | 409 |  |  |  | 127 |  |  |  | 324 |
|  |  | 6,310 |  |  |  | 6,321 |  |  |  | 3,144 |
| g. | Non-operating income (expenses), net
|  | Year ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | in USD thousands |
Changes in fair value of warrants |  |  | (11,054 | ) |  |  | 18,965 |  |  |  | 8,599 |
Issuance costs |  |  | - |  |  |  | (669 | ) |  |  | (702 | )
Other |  |  | 235 |  |  |  | 139 |  |  |  | 180 |
|  |  | (10,819 | ) |  |  | 18,435 |  |  |  | 8,077 |
| h. | Financial income
|  | Year ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | in USD thousands |
Interest income |  |  | 2,007 |  |  |  | 1,820 |  |  |  | 1,124 |
Exchange differences, net |  |  | 61 |  |  |  | 51 |  |  |  | 340 |
|  |  | 2,068 |  |  |  | 1,871 |  |  |  | 1,464 |
| i. | Financial expenses
|  | Year ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | in USD thousands |
Interest expense |  |  | 2,144 |  |  |  | 9,074 |  |  |  | 1,251 |
Bank commissions |  |  | 25 |  |  |  | 45 |  |  |  | 29 |
|  |  | 2,169 |  |  |  | 9,119 |  |  |  | 1,280 |

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