Nano Dimension (NNDM) 20-F 21 Mar 24 2023 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2023 shares
Document Information Line Items
Entity Registrant Name	NANO DIMENSION LTD.
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	238,596,545
Amendment Flag	false
Entity Central Index Key	0001643303
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-37600
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line One	2 Ilan Ramon
Entity Address, City or Town	Ness Ziona
Entity Address, Postal Zip Code	7403635
Entity Address, Country	IL
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	Somekh Chaikin
Auditor Firm ID	1057
Auditor Location	Tel-Aviv, Israel
Business Contact
Document Information Line Items
Entity Address, Address Line One	2 Ilan Ramon
Entity Address, City or Town	Ness Ziona
Entity Address, Postal Zip Code	7403635
Entity Address, Country	IL
Contact Personnel Name	Yoav Stern
City Area Code	+972
Local Phone Number	073-7509142
Contact Personnel Email Address	yoav.stern@nano-di.com
American Depositary Shares each representing one Ordinary Shares par value NIS 5.00 per share (1) Ordinary Shares, par value NIS 5.00 per share (2)
Document Information Line Items
Trading Symbol	NNDM
Title of 12(b) Security	American Depositary Shares each representing one Ordinary Shares par value NIS 5.00 per share (1) Ordinary Shares, par value NIS 5.00 per share (2)
Security Exchange Name	NASDAQ
Rights to Purchase American Depository Shares, each American Depositary Share representing one Ordinary Share, par value NIS 5.00 per share
Document Information Line Items
Trading Symbol	NNDM
Title of 12(b) Security	Rights to Purchase American Depository Shares, each American Depositary Share representing one Ordinary Share, par value NIS 5.00 per share
Security Exchange Name	NASDAQ

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 309,571	$ 685,362
Bank deposits	541,967	346,663
Restricted deposits	60	60
Trade receivables	12,710	6,342
Other receivables	11,290	6,491
Inventory	18,390	19,400
Total current assets	893,988	1,064,318
Restricted deposits	881	850
Investment in securities	138,446	114,984
Deferred tax		115
Other receivables		809
Property plant and equipment, net	16,716	5,843
Right-of-use assets	12,072	16,539
Intangible assets	2,235
Total non-current assets	170,350	139,140
Total assets	1,064,338	1,203,458
Liabilities
Trade payables	4,696	3,722
Financial derivatives and deferred consideration		8,798
Other payables	29,738	24,150
Current portion of other long-term liability	38	363
Total current liabilities	34,472	37,033
Liability in respect of government grants	1,895	1,492
Employee benefits	2,773	1,462
Liability in respect of warrants		69
Lease liability	8,742	12,374
Deferred tax liabilities	75
Loan from banks	595	736
Total non-current liabilities	14,080	16,133
Total liabilities	48,552	53,166
Non-controlling interests	1,011	767
Share capital	400,700	388,406
Share premium and capital reserves	1,299,542	1,296,194
Treasury shares	(97,896)	(1,509)
Foreign currency translation reserve	2,929	583
Remeasurement of net defined benefit liability (IAS 19)	707	2,508
Accumulated loss	(591,207)	(536,657)
Equity attributable to owners of the Company	1,014,775	1,149,525
Total equity	1,015,786	1,150,292
Total liabilities and equity	$ 1,064,338	$ 1,203,458

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss and Other Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Total cost of revenues	$ 30,856	$ 29,582	$ 9,371
Gross profit	25,458	14,051	1,122
Research and development expenses, net	62,004	75,763	41,686
Sales and marketing expenses	31,707	38,833	22,713
General and administrative expenses	58,254	30,457	19,644
Other income, net	1,627
Impairment losses on intangible assets		40,523	140,290
Operating loss	(124,880)	(171,525)	(223,211)
Finance income	70,934	22,965	17,909
Finance expenses	1,652	79,471	428
Loss before taxes on income	(55,598)	(228,031)	(205,730)
Taxes benefit (expenses)	(62)	(264)	4,906
Loss for the year	(55,660)	(228,295)	(200,824)
Loss attributable to non-controlling interests	(1,110)	(872)	(47)
Loss attributable to owners	$ (54,550)	$ (227,423)	$ (200,777)
Loss per share
Basic loss per share (in Dollars per share)	$ (0.22)	$ (0.88)	$ (0.81)
Diluted loss per share (in Dollars per share)	$ (0.22)	$ (0.88)	$ (0.83)
Other comprehensive income items that after initial recognition in comprehensive income were or will be transferred to profit or loss
Foreign currency translation differences for foreign operations	$ 2,368	$ (844)	$ (46)
Other comprehensive income items that will not be transferred to profit or loss
Remeasurement of net defined benefit liability (IAS 19), net of tax	(1,801)	2,508
Total other comprehensive income (loss) for the year	567	1,664	(46)
Total comprehensive loss for the year	(55,093)	(226,631)	(200,870)
Comprehensive loss attributable to non-controlling interests	(1,088)	(892)	(69)
Comprehensive loss attributable to owners of the Company	(54,005)	(225,739)	(200,801)
Revenues
Total cost of revenues	56,314	43,633	10,493
Cost of revenues
Total cost of revenues	30,759	24,943	5,730
Business combination and technology
Total cost of revenues	$ 97	$ 4,639	$ 3,641

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Share capital		Share premium and capital reserves		Remeasurement of IAS 19	Treasury shares	Foreign currency translation reserve	Accumulated loss	Total		Non-controlling interests	Total
Balance at Dec. 31, 2020	$ 257,225		$ 518,426			$ (1,509)	$ 1,431	$ (108,457)	$ 667,116			$ 667,116
Investment of non-controlling party in subsidiary											944	944
Loss for the year								(200,777)	(200,777)		(47)	(200,824)
Other comprehensive income (loss) for the year							(24)		(24)		(22)	(46)
Issuance of ordinary shares, net	114,024	[1]	682,322	[1]					796,346	[1]		796,346	[1]
Exercise of warrants, options and vesting of RSUs	6,219		(3,176)						3,043			3,043
Share issuance as part of business combination	9,197		29,522						38,719			38,719
Share-based payments			38,933						38,933			38,933
Balance at Dec. 31, 2021	386,665		1,266,027			(1,509)	1,407	(309,234)	1,343,356		875	1,344,231
Investment of non-controlling party in subsidiary											784	784
Loss for the year								(227,423)	(227,423)		(872)	(228,295)
Other comprehensive income (loss) for the year					2,508		(824)		1,684		(20)	1,664
Exercise of warrants, options and vesting of RSUs	1,741		(1,741)
Share-based payment acquired			(1,005)						(1,005)			(1,005)
Share-based payments			32,913						32,913			32,913
Balance at Dec. 31, 2022	388,406		1,296,194		2,508	(1,509)	583	(536,657)	1,149,525		767	1,150,292
Investment of non-controlling party in subsidiary											1,332	1,332
Loss for the year								(54,550)	(54,550)		(1,110)	(55,660)
Other comprehensive income (loss) for the year					(1,801)		2,346		545		22	567
Exercise of warrants, options and vesting of RSUs	12,294		(12,294)
Repurchase of treasury shares						(96,387)			(96,387)			(96,387)
Share-based payment acquired			(4,459)						(4,459)			(4,459)
Share-based payments			20,101						20,101			20,101
Balance at Dec. 31, 2023	$ 400,700		$ 1,299,542		$ 707	$ (97,896)	$ 2,929	$ (591,207)	$ 1,014,775		$ 1,011	$ 1,015,786
[1]See Note 12 for more information regarding issuance of ordinary shares.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flow from operating activities:
Net loss	$ (55,660)	$ (228,295)	$ (200,824)
Adjustments:
Depreciation and amortization	6,544	7,283	7,383
Impairment losses		40,523	140,290
Financing income net	(46,281)	(1,769)	(6,873)
Revaluation of financial liabilities accounted at fair value	461	(4,516)	(10,608)
Revaluation of financial assets accounted at fair value	(23,462)	62,791
Loss from disposal of property plant and equipment and right-of-use assets	326	948	567
Increase in deferred tax	(11)	(581)	(5,013)
Share-based payments	20,101	32,563	29,782
Other	164	166	(70)
Profit loss	(42,158)	137,408	155,458
Changes in assets and liabilities:
(Increase) decrease in inventory	(340)	(4,603)	2,382
Increase in other receivables	(5,775)	(1,978)	(429)
Increase in trade receivables	(5,603)	(1,992)	(449)
Increase in other payables	4,856	5,281	1,139
Increase (decrease) in employee benefits	(1,478)	1,497
Increase in trade payables	1,089	628	74
Changes in assets and liabilities	(7,251)	(1,167)	2,717
Net cash used in operating activities	(105,069)	(92,054)	(42,649)
Cash flow from investing activities:
Change in bank deposits	(189,060)	141,555	(416,019)
Interest received	41,529	17,465	3,706
Change in restricted bank deposits	(27)	(327)	(32)
Acquisition of property plant and equipment	(9,098)	(9,388)	(9,761)
Acquisition of intangible asset	(1,524)
Acquisition of subsidiaries, net of cash acquired		(31,057)	(74,574)
Payment of a liability for contingent consideration in a business combination	(9,255)	(10,708)
Acquisition of financial assets in fair value through profit and loss		(177,775)
Decrease in deposit in escrow		3,362
Other	835	(800)
Net cash used in investing activities	(166,600)	(67,673)	(496,680)
Cash flow from financing activities:
Proceeds from issuance of ordinary shares, warrants and convertible notes, net			805,497
Exercise of warrants and options			212
Lease payments	(4,823)	(4,151)	(1,494)
Repayment long-term bank debt	(536)	(406)	(814)
Proceeds from non-controlling interests	1,089	510	944
Amounts recognized in respect of government grants liability	(298)	(221)	(96)
Payments of share price protection recognized in business combination	(4,459)	(1,005)
Repurchase of treasury shares	(96,387)
Net cash from (used in) financing activities	(105,414)	(5,273)	804,249
Increase (decrease) in cash and cash equivalents	(377,083)	(165,000)	264,920
Cash and cash equivalents at beginning of the year	685,362	853,626	585,338
Effect of exchange rate fluctuations on cash	1,292	(3,264)	3,368
Cash and cash equivalents at end of the year	309,571	685,362	853,626
Non-cash transactions:
Intangible asset acquired on credit	711
Property plant and equipment acquired on credit	214	52	249
Recognition of a right-of-use asset	929	15,196	1,919
Conversion of convertible notes and warrants to equity			$ 2,830

General

General	12 Months Ended
	Dec. 31, 2023
General [Abstract]
General	Note 1 – General A. Reporting Entity Nano Dimension Ltd. (the “Company”) is an Israeli resident company incorporated in Israel. The address of the Company’s registered office is 2 Ilan Ramon St., Ness Ziona, Israel. Unless otherwise indicated, all references to the “Company,” refer to Nano Dimension Ltd. and its subsidiaries, Global Inkjet Systems Ltd. (“GIS”), a United Kingdom corporation, Nano Dimension Technologies Ltd. (“Nano Tech”), an Israeli corporation, Essemtec AG (“Essemtec”) and Nano Dimension Swiss GmbH (“Nano Swiss”), Swiss corporations, Formatec Holding B.V. (“ Formatec Holding”), Since August 25, 2014, the Company has devoted substantially all of its financial resources to develop its products and has financed its operations primarily through the issuance of equity securities. The amount of the Company’s future net profits or losses will depend, in part, on the rate of its future expenditures, its ability to generate significant revenues from the sale of its products, and its ability to obtain funding through the issuance of securities, strategic collaborations or grants. In the fourth quarter of 2017 the Group began commercializing its products and its ability to generate significant revenues and achieve profitability depends on its ability to successfully complete the development of, and to continue to commercialize, its products, including consumables. B. Material events in the reporting period (1) Change in interest curves and inflation expectations Since 2021, inflation rates in Israel and the world have been rising – in 2021 and 2022, the Consumer Price Index in Israel increased, an increase that continued also in 2023. Along with the worldwide rise in prices, central banks around the world decided to raise interest rates with the aim of curbing rising prices. The changes in interest rates and the rise in inflation rates had a significant effect on items in the financial statements as described in the following notes: ● Note 18 on employee benefits, with respect to remeasurement of actuarial liabilities. ● Note 20 on financial risks, with respect to linkage and currency risk. (2) Iron Swords War in Israel On October 7, 2023, Hamas terrorists infiltrated Israel’s southern border from the Gaza Strip and conducted a series of attacks on civilian and military targets. Hamas also launched extensive rocket attacks on Israeli population and industrial centers located along Israel’s border with the Gaza Strip and in other areas within the State of Israel. These attacks resulted in extensive deaths, injuries and kidnapping of civilians and soldiers. Following the attack, Israel’s security cabinet declared war against Hamas and a military campaign against these terrorist organizations commenced in parallel to their continued rocket and terror attacks (the “Iron Swords War”). Following this, there was a decrease in Israel’s economic and business activity. The security situation has led, inter alia, to a disruption in the chain of supply and production, a decrease in the volume of national transportation, a shortage in manpower as well as a decrease in the value of financial assets and a rise in the exchange rate of foreign currencies in relation to the NIS. There was no material impact on the Company’s operations and revenues.

Basis of Preparation

Basis of Preparation	12 Months Ended
	Dec. 31, 2023
Basis of Preparation [Abstract]
Basis of Preparation	Note 2 – Basis of Preparation A. Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board. The consolidated financial statements were authorized for issuance by the Company’s board of directors on March 20, 2024. B. Functional and presentation currency These consolidated financial statements are presented in U.S. dollars (“USD”), which is the Company’s functional currency, and have been rounded to the nearest thousand, except when otherwise indicated. The USD is the currency that represents the principal economic environment in which the Company operates. C. Basis of measurement The consolidated financial statements have been prepared on the historical cost basis, except for the following assets and liabilities: ● Financial instruments, derivatives and other assets and liabilities measured at fair value through profit or loss; ● Deferred tax assets and liabilities; and ● Assets and liabilities for employee benefits. For further information regarding the measurement of these assets and liabilities see Note 3 regarding material accounting policies. D. Operating Cycle The operating cycle period of the Group is 12 months. E. Use of estimates The preparation of financial statements in conformity with IFRS as issued by the International Accounting Standards Board requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. The preparation of accounting estimates used in the preparation of the Group’s financial statements requires management of the Company to make assumptions regarding circumstances and events that involve considerable uncertainty. The Company’s management prepares the estimates on the basis of past experiences, various facts, external circumstances, and reasonable assumptions according to the pertinent circumstances of each estimate. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Information about assumptions made by the Group with respect to the future and other reasons for uncertainty with respect to estimates that have a significant risk of resulting in a material adjustment to carrying amounts of assets and liabilities in the next financial year are included in the following notes: – Acquisitions of subsidiary The Group measures the fair value of the consideration transferred (including contingent consideration) and fair value of the assets acquired and liabilities assumed, in business combination transactions. For information on details on fair value measurement in acquisition of subsidiaries, see Note 9 regarding business combinations. – Estimated impairment of non-financial assets In 2021 and 2022, the Group examined whether there was an impairment of goodwill, intangibles and property, plant and equipment that were allocated to cash generating units, in accordance with the accounting policy presented in Note 3 below. Recoverable amounts of cash-generating units were determined on the basis of value-in-use calculations. These calculations require the use of estimates. During those years, 2021 and 2022, there was a decline in the value of the Group’s cash-generating units to which goodwill is allocated. Given the recoverable amount of the said cash-generating units, determined on the basis of the value in use of the units, the goodwill, intangibles and property, plant and equipment relating to the Group of the said cash-generating units was reduced by approximately $40,523 and $140,290 in the years 2022 and 2021, respectively. For information on key assumptions used in calculation of the recoverable amount, see Note 8.D regarding intangible assets and Note 7 regarding property, plant and equipment. – Fair value measurement of financial instruments The Company accounts for financial liabilities relating to contingent liabilities arising from a business combination, warrants and related derivatives at fair value through profit or loss. The fair values of these instruments are determined by using the Monte Carlo simulation method and the Black-Scholes model and assumptions regarding unobservable inputs used in the valuation model including the probability of meeting revenue targets, and weighted average cost of capital, all of which can lead to profit or loss from a change in the fair value of these instruments. When determining the fair value of an asset or liability, the Group uses observable market data as much as possible. There are three levels of fair value measurements in the fair value hierarchy that are based on the data used in the measurement, as follows: ● Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. ● Level 2: inputs other than quoted prices included within Level 1 that are observable, either directly or indirectly. ● Level 3: inputs that are not based on observable market data (unobservable inputs). For information on details regarding fair value measurement at Level 2 and sensitivity analysis see Note 20.D regarding financial instruments. F. Initial application of new standards, amendments to standards and interpretations Amendment to IAS 1, Presentation of Financial Statements: “Disclosure of Accounting Policies” (“the Amendment”) According to the Amendment, companies must provide disclosure of their material accounting policies rather than their material Accounting Policies. Pursuant to the Amendment, accounting policy information is material if, when considered with other information disclosed in the financial statements, it can be reasonably be expected to influence decisions that the users of the financial statements make on the basis of those financial statements. The Amendment also clarifies that accounting policy information is expected to be material if, without it, the users of the financial statements would be unable to understand other material information in the financial statements. The Amendment also clarifies that immaterial accounting policy information need not be disclosed. The Amendment is initially applied in the annual financial statements for 2023. As a result of applying the Amendment, the extent of the accounting policy disclosure provided in the financial statements for 2023 was reduced and adjusted according to the Company’s specific circumstances.

Material Accounting Policies

Material Accounting Policies	12 Months Ended
	Dec. 31, 2023
Material Accounting Policies [Abstract]
Material Accounting Policies	Note 3 – Material Accounting Policies The accounting policies of the Group set out below have been applied consistently for all periods presented in these consolidated financial statements, and have been applied consistently by Group entities. A. Basis of consolidation (1) Business combination The Group accounts for business combinations using the acquisition method when the acquired set of activities and assets meets the definition of a business and control is transferred to the Group. In determining whether a particular set of activities and assets is a business, the Group assesses whether the set of assets and activities acquired includes, at a minimum, an input and substantive process and whether the acquired set has the ability to produce outputs. If substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets, then the Group may implement the concentration test, according to which the set of assets and activities acquired do not constitute a business. Control exists when the Group is exposed, or has rights, to variable returns from its involvement with the acquiree and it has the ability to affect those returns through its power over the acquiree. Substantive rights held by the Group and others are taken into account when assessing control. The Group recognizes goodwill on an acquisition according to the fair value of the consideration transferred, less the net amount of the identifiable assets acquired and the liabilities assumed. Any goodwill that arises is tested annually for impairment. Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of a financial instrument is classified as equity, then it is not remeasured and settlement is accounted for within equity. Otherwise, other contingent consideration is classified as a financial liability and remeasured at fair value at each reporting date, and subsequent changes in the fair value of the contingent consideration are recognized in profit or loss. If share-based payment awards (“replacement awards”) are required to be exchanged for awards held by the acquiree’s employees (“acquiree’s awards”), then all or a portion of the amount of the acquirer’s replacement awards is included in measuring the consideration transferred in the business combination. This determination is based on the market-based measure of the replacement awards compared with the market-based measure of the acquiree’s awards and the extent to which the replacement awards relate to pre-combination service. (2) Subsidiaries Subsidiaries are entities controlled by the Group. The financial statements of the subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control is lost. The accounting policies of the subsidiaries are aligned with the policies adopted by the Group. (3) Non-controlling interest Non-controlling interests comprise the equity of a subsidiary that cannot be attributed, directly or indirectly, to the parent company. Profit or loss and any part of other comprehensive income are allocated to the owners of the Company and the non-controlling interests. Total profit or loss and other comprehensive income is allocated to the owners of the Company and the non-controlling interests even if the result is a negative balance of non-controlling interests. B. Foreign currency (1) Foreign currency transactions Transactions in currencies other than the USD are translated into the functional currency of the Group at exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the exchange rate at that date. The foreign currency gain or loss on monetary items is the difference between amortized cost in the functional currency at the beginning of the year, adjusted for effective interest and payments during the year, and the amortized cost in foreign currency translated at the exchange rate at the end of the year. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Foreign currency differences arising from translation are recognized in profit or loss. (2) Index linked financial items Financial assets and liabilities which according to their terms are linked to changes in the Israeli Consumer Price Index (the “Index”) are adjusted according to the relevant Index on every reporting date in accordance with the terms of the agreement. Linkage differences deriving from said adjustment are recorded to profit and loss. (3) Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising upon acquisition, are translated to USD at exchange rates at the reporting date. The income and expenses of foreign operations are translated to USD at exchange rates at the dates of the transactions, mainly the average exchange rates during the period. Foreign currency differences are recognized in other comprehensive income and are presented in equity in the foreign currency translation reserve (hereinafter – “translation reserve”). When a foreign operation is disposed of such that control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as a part of the gain or loss on disposal. Generally, foreign currency differences from a monetary item receivable from or payable to a foreign operation, including foreign operations that are subsidiaries, are recognized in profit or loss in the consolidated financial statements. (4) Below are details regarding the Consumer Price Index of the New Israeli Shekel (“NIS”) and the exchange rate of Euro, Swiss Franc (“CHF”) and British Pound (“GBP”): Consumer Price Index Euro CHF NIS GBP December 31, 2023 111.20 1.11 1.19 0.28 1.27 December 31, 2022 108.00 1.07 1.08 0.28 1.20 December 31, 2021 102.60 1.13 1.09 0.32 1.35 Change in percentages: Year ended December 31, 2023 2.96 3.71 9.70 (2.98 ) 5.80 Year ended December 31, 2022 5.26 (5.62 ) (0.54 ) (11.62 ) (10.80 ) Year ended December 31, 2021 1.48 (7.38 ) (3.54 ) 3.23 (0.74 ) C. Revenue recognition The Group recognizes revenue when the customer obtains control over the promised goods or services. On the contract’s inception date, the Group assesses the goods or services promised in the contract with the customer and identifies as a performance obligation any promise to transfer to the customer goods or services (or a bundle of goods or services) that are distinct. The Group identifies goods or services promised to the customer as being distinct when the customer can benefit from the goods or services on their own or in conjunction with other readily available resources and the Group’s promise to transfer the goods or services to the customer is separately identifiable from other promises in the contract. The Group’s identified performance obligations include: printer, ink, maintenance (which is generally provided for a period of up to one year), training and installation. In some cases, the Group recognizes a warranty as a distinct service to the customer and is, therefore, a distinct performance obligation. Revenue is allocated among performance obligations in a manner that reflects the consideration that the Group expects to be entitled to for the promised goods based on the standalone selling prices (“SSP”) of the goods or services of each performance obligation. The Group allocates the transaction price to the identified performance obligations based on the residual approach, while allocating the estimated standalone selling prices for performance obligations relating to maintenance, training and installation services, and the residual is allocated to the printer. Revenues allocated to the printers, installation and training, and ink and other consumables are recognized when the control is passed in accordance with the contract terms at a point in time. Maintenance revenue is recognized ratably, on a straight-line basis, over the period of the services. Revenue from training and installation is recognized at the time of performance. Revenues from the provision of development services, which are contingent on the existence of milestones, are recognized solely on the existence of the relevant milestone. When the consideration for the contract is in a form other than cash, the Group measures the non-cash consideration at fair value. In trade-up contracts, the Group delivers new printer and receives previous model printer and cash. The Group needs to evaluate the fair value of the printer received. In doing so, the Group measures the difference between the SSP of the new printer and the cash received. D. Financial instruments (1) Trade receivables The Group initially recognizes trade receivables on the date that they are created. A trade receivables without a significant financing component is initially measured at the transaction price and subsequently measured at amortized cost. Receivables originating from contract assets are initially measured at the carrying amount of the contract assets on the date classification was changed from contract asset to receivables. On each reporting date, the Group assesses whether the trade receivables carried at amortized cost are credit-impaired. The Group’s policy for estimating the credit losses on trade receivables includes analysis of such items as aging, credit worthiness, payment history, and historical bad debt experience. Provisions for expected credit losses of financial assets measured at amortized cost are deducted from the gross carrying amount of the financial assets. (2) Investment in securities The Group measures investment in equity instruments in fair value through profit and loss. (3) Derivative financial liabilities Measurement of derivative financial instruments Derivatives are recognized initially at fair value. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are recognized in profit or loss, as financing income or expense. Inter alia, the Group implements the said accounting treatment to changes in the fair value of warrants that contain a cashless exercise mechanism. For further information, see Note 20. (4) Repurchase of share capital When share capital recognized as equity is repurchased by the Group, the amount of the consideration paid, which includes directly attributable costs, net of any tax effects, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares. When treasury shares are sold or reissued subsequently, the amount received is recognized as an increase in equity, and the resulting surplus on the transaction is carried to share premium, whereas a deficit on the transaction is deducted from retained earnings. E. Property plant and equipment Property, plant and equipment are presented according to cost, including directly attributed acquisition costs, minus accumulated depreciation and losses from accrued decrease in value. The cost of printers used for internal purposes, which are classified as property, plant and equipment, includes the cost of materials and direct labor, and any other costs directly attributable to bringing the assets to a working condition for their intended use. Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives of each part of the fixed asset item, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. The estimated useful lives for the current and comparative periods are as follows: % Machinery, equipment and vehicles 7 – 25 Computers (mainly 33%) 10 – 33 Office furniture and equipment 7 – 20 Leasehold Improvements (mainly 25%) 10 – 33 Buildings 3.5 F. Intangible assets (1) Research and development Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Group has the intention and sufficient resources to complete development and to use or sell the asset. The Group did not capitalize development expenses because the Group estimated that not all aforementioned conditions were met. (2) Other intangible assets Other intangible assets that are acquired by the Group are measured at cost less accumulated amortization and accumulated impairment losses. (3) Amortization Amortization is recognized in profit or loss on a straight-line basis, over the estimated useful lives of the intangible assets from the date they are available for use, since these methods most closely reflect the expected pattern of consumption of the future economic benefits embodied in each asset. G. Impairment of non-financial assets Determining cash-generating units For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit”). The Group recognized six cash generating units. Allocation of goodwill to cash-generating units or a group of cash-generating units For the purposes of goodwill impairment testing, cash-generating units to which goodwill has been allocated are aggregated so that the level at which impairment testing is performed reflects the lowest level at which goodwill is monitored for internal reporting purposes. Goodwill acquired in a business combination is allocated to a group of cash-generating units, including those existing in the Group before the business combination, that are expected to benefit from the synergies of the combination. Therefore, the Group tests the goodwill acquired from the acquisitions of its subsidiaries, at the Group’s level, since the goodwill cannot be allocated to individual cash-generating units. The Group’s corporate assets The Group recognizes technology assets, including technology assets recognized in business combinations, as corporate assets that do not generate separate cash inflows and are utilized by more than one cash-generating unit. Those technology assets cannot be allocated reasonably and consistently to cash-generating units and therefore are allocated to the Group level. Recognition of impairment loss An impairment loss is recognized if the carrying amount of an asset or a cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in respect of a group of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to the units and then to reduce the carrying amounts of the other assets in the cash-generating units on a pro rata basis. H. Provisions A provision for claims is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. When the value of time is material, the provision is measured at its present value. A provision for warranties is recognized when the underlying products or services are sold. The provision is based on historical warranty data and a weighting of all possible outcomes against their associated probabilities. I. Government grants Grants received from the Israeli Innovation Authority (“IIA”) are recognized as a liability according to their fair value on the date of their receipt. The amount of the liability is reexamined each period, and any changes in the present value of the cash flows discounted at the original interest rate of the grant are recognized in profit or loss. Expenses related to revaluation of the liability in respect of government grants were recognized in the statements of profit or loss and other comprehensive income as finance expenses. J. Leases Upon initial recognition, the Group recognizes a liability at the present value of the balance of future lease payments, and concurrently recognizes a right-of-use asset at the same amount of the lease liability. Since the interest rate implicit in the Group’s leases is not readily determinable, the incremental borrowing rate of the lessee is used. Subsequent to initial recognition, the right-of-use asset is accounted for using the cost model, and depreciated on a straight-line basis over the shorter of the lease term or useful life of the asset, as follows: Buildings 1-5 years Vehicles 3 years The lease term is the non-cancellable period of the lease plus periods covered by an extension or termination option if it is reasonably certain that the lessee will or will not exercise the option, respectively. The Group has elected to apply the practical expedient by which short-term leases of up to one year and/or leases in which the underlying asset has a low value, are accounted for such that lease payments are recognized in profit or loss on a straight-line basis, over the lease term, without recognizing an asset and/or liability in the statement of financial position. For lease contracts that contain non-lease components, such as services or maintenance, which are related to a lease component, the Group elected to account for the contract as a single lease component without separating the components. K. Financing income and expenses Financing income is comprised of interest income on deposits, revaluation of liability in respect of government grants, foreign currency gains and fair value changes of financial liabilities and assets through profit and loss. Financing expenses are comprised of bank fees, exchange rate differences, revaluation of liability in respect of government grants and fair value changes of financial liabilities through profit and loss. In the statements of cash flows, interest paid is presented as part of cash flows from financing activities and interest received is presented as part of cash flows from investing activities. Foreign currency gains and losses on financial assets and financial liabilities are reported on a net basis as either financing income or financing expenses depending on whether foreign currency movements are in a net gain or net loss position. L. Income tax expense Income tax comprises current and deferred tax. Current tax and deferred tax are recognized in profit or loss except to the extent that they relate to a business combination or recognized directly in equity or in other comprehensive income to the extent they relate to items recognized directly in equity or in other comprehensive income. Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. A deferred tax asset is recognized for unused tax losses, tax benefits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Deferred tax assets that were not recognized are reevaluated at each reporting date and recognized if it has become probable that future taxable profits will be available against which they can be utilized. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax liabilities and assets on a net basis or their current tax assets and liabilities will be realized simultaneously. For more information regarding the deferred tax assets and liabilities, see note 16. M. Employee benefits Post-employment benefits The Group’s liability for severance pay for its employees is mainly calculated pursuant to Israeli Severance Pay Law (1963) (the “Severance Pay Law”). The Group’s liability is covered by monthly deposits with severance pay funds and insurance policies. For most of the Group’s employees, the payments to pension funds and to insurance companies exempt the Group from any obligation towards its employees, in accordance with Section 14 of the Severance Pay Law, which is accounted for as a defined contribution plan. Accumulated amounts in pension funds and in insurance companies are not under the Group’s control or management and, accordingly, neither those amounts nor the corresponding accrual for severance pay are presented in the consolidated statements of financial position. Post-employment benefits for Essemtec employees are treated as defined benefit plans. N. Share-based payment transactions The Group mainly uses grants of restricted share units (“RSUs”) in order to incentivize the performance of officers and other key employees, and to members of the board of directors and observers who are not employees. The grant date fair value of share-based payment awards granted is recognized as a salary expense, with a corresponding increase in equity, over the period that the employees become unconditionally entitled to the awards. Share-based payment arrangements in which the subsidiary grants rights to parent company equity instruments to its employees are accounted for by the Group as equity-settled share-based payment transactions. The amount recognized as an expense in respect of share-based payment awards that are conditional upon meeting service and non-market performance conditions, is adjusted to reflect the number of awards that are expected to vest.

Cash and Cash Equivalent

Cash and Cash Equivalent	12 Months Ended
	Dec. 31, 2023
Cash and Cash Equivalent [Abstract]
Cash and cash equivalent	Note 4.A – Cash and cash equivalents December 31, 2022 2023 Denominated in NIS 37,812 24,537 Denominated in USD 639,318 278,993 Denominated in GBP 2,643 663 Denominated in EURO 4,176 3,913 Denominated in CHF 1,380 1,437 Other 33 28 685,362 309,571 Note 4.B – Restricted deposits The Group has restricted deposits of $881 for the lease of its offices and labs and $60 for credit cards. The deposits are not linked and bear an annual interest rate of 0.01%-5.1%. Note 4.C – Bank deposits The Group has unrestricted bank deposits of $541,967 (2022: $346,663), which are presented under current assets. The deposits bear an annual and fixed interest rate of betwee n 4.6%-7.17%. The deposits period is between three months to one year.

Trade Receivables

Trade Receivables	12 Months Ended
	Dec. 31, 2023
Trade Receivables [Abstract]
Trade receivables	Note 5.A – Trade receivables December 31, 2022 2023 Trade receivables 6,770 13,370 Provision for impairment (*) (428 ) (660 ) 6,342 12,710 (*) All impairment losses derive from contracts with customers. Note 5.B – Other receivables December 31, 2022 2023 Government authorities 2,495 1,956 Prepaid expenses 1,895 1,777 Others (*) 2,910 7,557 7,300 11,290 Presented under current assets 6,491 11,290 Presented under non-current assets 809 — (*) Including $6,353 in receivables for reimbursement of damaged inventory (see note 6).

Inventory

Inventory	12 Months Ended
	Dec. 31, 2023
Inventory [Abstract]
Inventory	Note 6 – Inventory December 31, 2022 2023 Raw materials and work in progress 14,924 12,134 Finished goods 4,476 6,256 19,400 18,390 During the reporting period, the Group’s warehouse located in the south of Israel suffered physical damage due to a direct missile hit related to the Iron Swords War, as described in Note 1(B)(2). As a result, damaged inventory in the amount of $4,959 was written off. The damage was covered by government authorities, part of which was received in November 2023, and the remainder in February 2024. The Group is in the process of claiming additional compensation from its insurance policy, which compensates the profit margin of that inventory. The amount of $3,774, which represents the net excess of the receivables from the government authorities over the cost of the inventory damaged, was recognized in other income.

Property Plant and Equipment, N

Property Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2023
Property Plant and Equipment, Net [Abstract]
Property plant and equipment, net	Note 7 – Property plant and equipment, net Machinery, equipment and vehicles Computers Office furniture and equipment Leasehold improvements Raw materials for property Buildings Total Cost As of January 1, 2022 8,490 1,870 795 2,579 439 6,064 20,237 Acquisitions through business combinations 391 65 120 43 — — 619 Additions 3,125 2,075 677 3,543 — 20 9,440 Disposals (464 ) (23 ) — — (439 ) — (926 ) Effect of changes in exchange rates 267 (42 ) (1 ) (35 ) — (24 ) 165 As of December 31, 2022 11,809 3,945 1,591 6,130 — 6,060 29,535 Additions 7,179 984 241 3,509 — 110 12,023 Disposals (393 ) (13 ) (23 ) (204 ) — — (633 ) Effect of changes in exchange rates 454 111 44 16 — 611 1,236 As of December 31, 2023 19,049 5,027 1,853 9,451 — 6,781 42,161 Depreciation accrued As of January 1, 2022 8,490 1,870 795 935 439 18 12,547 Additions 99 496 74 838 — 205 1,712 Impairment loss 3,343 1,552 696 4,326 (439 ) — 9,478 Effect of changes in exchange rates (123 ) 27 26 31 — (6 ) (45 ) As of December 31, 2022 11,809 3,945 1,591 6,130 — 217 23,692 Additions 921 169 70 581 — 231 1,972 Disposals (253 ) (8 ) (7 ) (111 ) — — (379 ) Effect of changes in exchange rates (14 ) 81 43 11 — 39 160 As of December 31, 2023 12,463 4,187 1,697 6,611 — 487 25,445 Carrying amount As of December 31, 2022 — — — — — 5,843 5,843 As of December 31, 2023 6,586 840 156 2,840 — 6,294 16,716 During the year ended December 31, 2023, the Group acquired $726 (2022: $512) of property and equipment on credit. A. Impairment loss As part of the impairment testing of cash generating units, impairment losses of property, plant and equipment were recognized in 2022 and 2021 in the amount of approximately $9,478 and $8,031. For further information regarding the impairment test, see Note 8.D.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2023
Intangible Assets [Abstract]
Intangible assets	Note 8 – Intangible assets A. Movement in carrying amount Goodwill Technology Development Costs Other Total Cost As of January 1, 2022 89,244 39,987 7,672 2,853 139,756 Acquisitions through business combinations 22,050 8,902 — 2,497 33,449 Effect of changes in exchange rates — (453 ) — 48 (405 ) As of December 31, 2022 111,294 48,436 7,672 5,398 172,800 Acquisitions of intangible — 2,235 — — 2,235 As of December 31, 2023 111,294 50,671 7,672 5,398 175,035 Amortization and impairment losses As of January 1, 2022 (89,244 ) (39,987 ) (7,672 ) (2,853 ) (139,756 ) Amortization for the year — (1,654 ) — (348 ) (2,002 ) Effect of changes in exchange rates — 13 — (10 ) 3 Impairment loss (22,050 ) (39,987 ) — (2,187 ) (31,045 ) As of December 31, 2022 (111,294 ) (48,436 ) (7,672 ) (5,398 ) (172,800 ) As of December 31, 2023 (111,294 ) (48,436 ) (7,672 ) (5,398 ) (172,800 ) Carrying amount As of December 31, 2022 — — — — — As of December 31, 2023 — 2,235 — — 2,235 B. Acquisitions In August 2023, the Group acquired the technology and intellectual property of the U.K.-based company Additive Flow, which supplies solutions for 3D design simulation and optimization, for 1,760 thousand GBP ($2,235). An amount of 1,200 thousand GBP ($1,524) was paid immediately, and the rest of the consideration was transferred to the seller in February 2024. The Group intends to integrate Additive Flow’s technology as part of its research and development. Therefore, the acquired intangible asset has not yet begun to be amortized. C. Amortization No amortization was recognized in 2023. In 2022, the current amortization of technology and of development costs and backlogs (included in “other intangibles assets”) was allocated to the cost of revenues. The current amortization of trademarks (included in “other intangibles assets”) was recognized in selling and distribution expenses. Amortization is recognized on a straight-line basis, except for backlogs which were amortized when inventory was sold. D. Impairment testing for cash-generating units containing goodwill In 2022 and 2021, for the purposes of goodwill impairment testing, goodwill acquired in a business combination is allocated to a group of cash-generating units, including those existing in the Group before the business combination, that are expected to benefit from the synergies of the combination. Therefore, the Group tested the goodwill acquired from the acquisition of GIS and Formatec Holding (2021: the goodwill acquired from the acquisition of DeepCube, NanoFabrica and Essemtec), at the Group’s level, since the goodwill cannot be allocated to individual cash-generating units. Moreover, the Group recognized technology assets that were acquired in business combinations, as corporate assets that do not generate separate cash inflows and are utilized by more than one cash-generating unit. Those technology assets could not be allocated reasonably and consistently to cash-generating units and therefore were allocated to the Group level. The estimated recoverable amount of the cash generating units was based on the higher between the fair value less costs of disposal and the value-in-use of the Group. The value-in-use was determined by discounting the future cash flows to be generated from the continuing use of the Group, with the assistance of independent valuers. The carrying amount of the cash-generating units was determined to be higher than its recoverable amount and impairment losses of $40,523 and $140,290 were recognized in 2022 and 2021, respectively. The impairment losses were allocated to goodwill, intangible assets and property plant and equipment. The estimated fair value less cost of sale of some property, plant and equipment assets and right of use assets was higher than its carrying amount, and therefore the impairment loss was not allocated to those assets. Key assumptions used in calculation of recoverable amount Key assumptions used in the calculation of recoverable amounts are discount rates, revenues terminal value growth rates and EBITDA (earnings before interest, tax, depreciation and amortization) margins. These assumptions are as follows: (1) Discount rate In 2022, the discount rate was estimated based on an industry average weighted average cost of capital, without debt leveraging, and was estimated to 21% (2021: 20%). The discount rate was based on the risk-free rate for 20-year debentures issued by the government in the relevant market and adjusted for a risk premium to reflect the increased risk of investing in equities, a small stock premium and a company specific risk premium. (2) Revenues and revenues terminal growth rate The Company’s estimated revenues were based on the Company’s budget, growth plans and available market information. Assumptions: 2022 2021 Revenues annual growth rate is expected to gradually decrease from 35.8% in 2023 to 21.5% in 2027. Revenues annual growth rate is expected to gradually decrease from 33.33% in 2026 to 5% in 2029. From 2030 onward, revenues are expected to increase at an annual rate of 3%, which reflects the long-term growth rate assumed. (3) EBITDA margin 2022 2021 EBITDA margin is expected to gradually increase from negative 153.8% in 2023, to negative 47.6% in 2027. EBITDA margin is expected to gradually increase from negative 280.7% in 2022 to 17.1% in 2030 onward, which represents the EBITDA margin assumed for the long-term. This estimation is supported by a sample of projected EBITDA margin of comparable companies, according to analyst reports. (4) Tax expense In 2022, due to significant operating losses throughout the projection period, no tax expenses were recognized. In 2021, the effective tax rate during the projection period was 16%.

Subsidiaries

Subsidiaries	12 Months Ended
	Dec. 31, 2023
Subsidiaries [Abstract]
Subsidiaries	Note 9 – Subsidiaries A. Details in respect of subsidiaries Presented hereunder is a list of the main Group’s subsidiaries: Principal location of the 2022 2023 Name of company company’s activity % % Nano Dimension Technologies Ltd. Israel 100 % 100 % Nano Dimension USA Inc. USA 100 % 100 % Nano Dimension (HK) Limited Asia-Pacific 100 % 100 % Nano Dimension Australia Pty Ltd. (1) Australia — % 100 % Nano Dimension GmbH Germany 100 % 100 % J.A.M.E.S GmbH Germany 50 % 50 % Essemtec AG Switzerland 100 % 100 % Nano Dimension Swiss GmbH Switzerland 100 % 100 % Global Inkjet Systems Ltd. (2) UK 100 % 100 % Formatec Holding B.V. (2) Netherlands 100 % 100 % (1) In January 2023, the Company established an Australian-based subsidiary, Nano Australia. Nano Australia will perform sales and marketing activity and engage in possible collaboration agreements. (2) See note 9B. B. Acquisition of subsidiaries Business combinations during 2022 (1) Acquisition of GIS On January 4, 2022, the Company acquired 100% of the shares and voting interests in GIS, a company incorporated under the laws of England & Wales. GIS is a developer and supplier of high-performance control electronics, software, and ink delivery systems. Taking control of GIS will enable the Group access to GIS’s technology and software, and will enable faster product development. Consideration transferred The following table summarizes the acquisition date fair value of each major class of consideration: Cash 23,568 Deferred consideration 772 Earn-out cash consideration – Contingent consideration 5,196 Total consideration transferred 29,536 a) Deferred consideration The Company will pay GIS’s selling shareholders the amount of GBP 1,000 thousand (as of January 4, 2022, approximately $1,349) on April 1, 2024. The deferred consideration for shareholders who represent approximately 39% of the selling shareholders is contingent on their continued employment. Therefore, this amount is not part of the business combination, but of the employee benefits as described in note 18. Regarding the amendment of the share purchase agreement in respect of deferred consideration, see below. b) Earn-out cash consideration – Contingent Consideration The Company will pay GIS’s selling shareholders earn-out payments, depending on certain targets, in an aggregate amount of up to GBP 7,000 thousand (“GIS earn-out consideration”) as follows: (i) EBITDA based earn-out If the actual amount of EBITDA that was achieved by GIS during this period is equal to or lower than 50% of the GIS EBITDA target, then GIS’s selling shareholders shall not be entitled to receive any portion of the EBITDA based earn-out consideration. If the actual amount of EBITDA that was achieved by GIS during this period is lower than the GIS EBITDA target but higher than 50% of the GIS EBITDA target, then GIS’s selling shareholders shall be entitled to a portion of the EBITDA-based earn-out consideration based according to this formula: EBITDA consideration * (1 – (GIS EBITDA target - Actual EBITDA)*2/GIS EBITDA target). (ii) Gross profit based earn-out If the actual gross profit that was achieved by GIS during this period is equal to or lower than GBP 5,570 thousand (“GIS gross profit threshold”), then GIS’s selling shareholders shall not be entitled to receive any portion of the gross profit-based earn-out consideration. If the actual gross profit that was achieved by GIS during this period is lower than GIS gross profit target but higher than the GIS gross profit threshold, then GIS’s selling shareholders shall be entitled to a portion of the GIS gross profit based earn-out consideration according to this formula: Profit consideration * (1 - (GIS gross profit target – actual gross profit)*5/GIS gross profit target). (iii) Revenues based earn-out If the actual revenues that was achieved by GIS during this period is equal to or lower than GBP 8,584 thousand (“GIS revenues threshold”), then GIS’s selling shareholders shall not be entitled to receive any portion of the revenues based earn-out consideration. If the actual revenues that was achieved by GIS during this period is lower than GIS revenues target but higher than the GIS revenues threshold, then GIS’s selling shareholders shall be entitled to a portion of the revenues-based earn-out consideration according to this formula: GIS revenues consideration * (1 - (GIS revenues target – actual revenues)*10/GIS revenues target). The earn-out consideration for shareholders who represent approximately 39% of the selling shareholders, is contingent on their continued employment. Therefore, this amount is not part of the business combination, but of the employee benefits as described in note 18. In August 2022, the Company paid GBP 1,000 thousand ($1,163), after GIS surpassed the GIS EBITDA target. Regarding the amendment of the GIS share purchase agreement in respect of contingent consideration, see below. Amendment to the deferred and Contingent Consideration In July 2022, an amendment to the GIS share purchase agreement was signed, in which the terms of the deferred and contingent consideration were updated, as follows: 1) The deferred consideration will amount to GBP 750 thousand and will be paid on March 31, 2023 (except for one selling shareholder, as detailed below). There is no change in the condition that 39% of the selling shareholders are required to continued employment in order to be entitled to this consideration. 2) The remaining contingent consideration that has not yet been paid in the amount of up to GBP 6,000 thousand, will be reduced to amount of GBP 4,500 thousand and will be paid unconditionally on March 31, 2023 (except for one selling shareholder, as detailed below). There is no change in the condition that 39% of the selling shareholders are required to continue employment in order to be entitled to this consideration. 3) One selling shareholder (among the shareholders that are required to the continued employment) will receive his share of the updated deferred consideration on the following dates on the condition he remains employed: approximately GBP 522 thousand on June 30, 2023; approximately GBP 348 thousand on June 30, 2024; approximately GBP 435 thousand on June 30, 2025. According to the amendment, the Company paid during 2023 an amount of $5,544 in order to settle the liabilities mentioned above. c) Acquisition-related costs The Group incurred acquisition-related costs of $1,094 Identifiable assets acquired and liabilities assumed The following table summarizes the recognized amounts of assets acquired and liabilities assumed at the date of acquisition. Cash and cash equivalents 5,409 Inventories 3,396 Other current assets 1,199 Property and equipment, net 139 Technology 5,924 Customer relationships 548 Goodwill 14,580 Trade accounts payable (12 ) Other accounts payable and accrued expenses (1,064 ) Deferred tax (583 ) Total identifiable net assets acquired 29,536 Measurement of fair value Below is information regarding the way the Group determined the fair value of assets and liabilities recognized as part of the business combination: a) Intangible assets The fair value of the technology asset is determined using the multi-period excess earnings method, whereby the subject asset is valued by the discounted net cash flows expected to be generated by the technology, after deducting a fair return on all other assets that are part of creating the related cash flows. The fair value of customer relationship asset is based on the cost saving method, whereby the subject asset is valued by the discounted estimated payments that are expected to be avoided as a result of the customer relationship being owned. b) Inventories The fair value of inventories is determined based on estimated selling price in the ordinary course of business less estimated costs of completion and sale, and a reasonable profit margin based on the effort required to complete and sell the inventories. c) Deferred revenues The fair value of deferred revenues is determined based on estimated costs to be incurred in order to fulfill the performance obligation that exists. The aggregate cash flows derived for the Group as a result of the acquisition Cash and cash equivalents paid (23,568 ) Cash and cash equivalents of GIS 5,409 (18,159 ) Goodwill The goodwill is attributable mainly to the skills and technical talent of GIS’s work force, its technology and the synergies expected to be achieved from integrating GIS into the Group’s existing 3D Technologies and business. None of the goodwill recognized is expected to be deductible for tax purposes. (2) Acquisition of Formatec Holding On July 7, 2022, the Group acquired 100% of the shares and voting interests in Formatec Holding. Formatec Holding is the owner of two Dutch companies: Admatec and Formatec. Admatec and Formatec operate in the field of 3D printing of non-electronic components from ceramic and metallic materials. Admatec is a manufacturer and marketer of these types of 3D printers and provides various services in this field of printing. Formatec develops and sells printers and materials and provides printing services to customers, both of models and of final products (which may also be produced using traditional systems, and not necessarily using 3D printing). Taking control of Formatec Holding will provide the Group access to Admatec’s and Formatec’s technology and customers, and benefit from its experienced scientists and engineers. Consideration transferred The total consideration for the purchased Formatec Holding shares was paid in cash in the amount of approximately $13,611. The Group incurred acquisition-related costs of $888 of Identifiable assets acquired and liabilities assumed The following table summarizes the recognized amounts of assets acquired and liabilities assumed at the date of acquisition. Cash and cash equivalents 712 Trade and other receivables 691 Inventory 827 Property and equipment, net 480 Right-of-use assets 627 Deferred tax asset 857 Customer relationships 1,690 Intangible assets 3,237 Goodwill 7,470 Trade and other payables (1,275 ) Lease liability (434 ) Deferred tax liabilities (1,271 ) Total identifiable net assets acquired 13,611 Measurement of fair value The fair value of the intangible assets (Customer relationships, Technology and Backlog) is determined using the multi-period excess earnings method, whereby the subject asset is valued by the discounted net cash flows expected to be generated by the intangible asset, after deducting a fair return on all other assets that are part of creating the related cash flows. The aggregate cash flows derived for the Group as a result of the acquisition Cash and cash equivalents paid (13,611 ) Cash and cash equivalents of Formatec Holding 712 (12,899 ) Goodwill The goodwill is attributable mainly to the skills and technical talent of Admatec’s and Formatec’s work force, their technology and the synergies expected to be achieved from integrating Admatec and Formatec into the Group’s existing business. Admatec and Formatec fit the Group’s target markets, and the combined offering will increase the number of applications that can be relevant for mass manufacturing. None of the goodwill recognized is expected to be deductible for tax purposes.

Other Payables

Other Payables	12 Months Ended
	Dec. 31, 2023
Other Payables [Abstract]
Other payables	Note 10 – Other payables December 31, 2022 2023 Accrued expenses and other 4,899 7,208 Contract liabilities 3,330 3,857 Lease liability 4,846 4,473 Employees and related liabilities 8,917 11,252 Government authorities 1,664 2,686 Current maturities in respect of government grants 494 262 24,150 29,738

Liability in Respect of Governm

Liability in Respect of Government Grants	12 Months Ended
	Dec. 31, 2023
Liability in Respect of Government Grants [Abstract]
Liability in respect of government grants	Note 11 – Liability in respect of government grants 2022 2023 Balance as of January 1 1,988 1,986 Payment of royalties (219 ) (298 ) Revaluation of the liability 217 469 Balance as of December 31 1,986 2,157 Current maturities in respect of government grants 494 262 Non-current liability in respect of government grants 1,492 1,895 Between the years 2014 to 2023, Nano Tech received several grants from the Israeli Innovation Authority (“IIA”), to finance development projects in an aggregate amount of up to $8,745, while the IIA share of financing the aforesaid amount was in a range of 30% to 85% of expenditures. As of December 31, 2023, Nano Tech received grants in the aggregate amount of $3,843. In consideration, Nano Tech undertook to pay the IIA royalties at the rate of 3%-3.5% of the future sales up to the amount of the grants received. The Group recognized a liability using a discount rate of 19%.

Equity

Equity	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Equity	Note 12 – Equity A. The Company’s share capital (in thousands of ordinary shares) Ordinary shares 2022 2023 Issued and paid-up share capital as of December 31 258,564 235,597 Authorized share capital 500,000 500,000 Share capital (in thousands of shares of NIS 5 par value per share) Ordinary shares 2022 2023 Issued as of January 1 257,376 258,564 Repurchase of treasury shares — (32,016 ) Exercise of warrants during the period (*) — 3,559 Exercise of share options and RSUs during the period 1,188 5,490 Issued and paid-in share capital as of December 31 258,564 235,597 (*) See note 23(L). B. Financing transactions During 2021, the Company issued, pursuant to two public offerings in the United States, an aggregate of 74,100,000 ADSs. The total gross proceeds from the offerings were approximately $832,980, before deducting underwriting discounts and commissions and other offering-related expenses. The total net proceeds from the offerings, after deducting issuance expenses, were approximately $796,346. As a part of one of these offerings, the Company issued 1,137,500 non-tradable warrants to the underwriters. The warrants are accounted for as share-based payment expenses. See also Note 19. C. Treasury shares As of December 31, 2023, the Company held 32,026,894 ordinary shares, constituting approximately 12% of its issued and paid-in share capital. The rights attached to the Company’s own shares that were acquired are suspended until their re-issuance. In February 2023, the Company announced that it would put into action its previously authorized share repurchase plan allowing us to invest up to $100,000 to repurchase the Company’s ADSs from time to time in open market transactions, and/or in privately negotiated transactions or in any other legally permissible ways, depending on market conditions, share price, trading volume and other factors. The repurchase plan was approved by the Israeli court in in August 2022 for a period of up to 12 months and later extended for an additional two months. The repurchase plan expired on October 12, 2023, with $4,160,138 remaining, and thereafter no longer eligible for repurchases under such plan. In August 2023, our board of directors authorized an additional 200 million repurchase plan (the “$200,000 Repurchase Plan”), allowing us to invest up to $200,000 to repurchase ADSs from time to time, in open market transactions, and/or in privately negotiated transactions or in any other legally permissible ways, depending on market conditions, share price, trading volume and other factors. The Israeli court approved the 200 million Repurchase Plan in October 2023 and extended for a twelve-month period. The $200,000 Repurchase Plan went into effect on October 17, 2023. Such repurchases will be made in accordance with applicable U.S. securities laws and regulations, under the Exchange Act, and other applicable law, and are subject to the approval of the Israeli court, which was granted in October 2023. Under the $200,000 Repurchase Plan, we may repurchase all or a portion of the authorized repurchase amount. The $200,000 Repurchase Plan does not obligate us to repurchase any specific number of the ordinary shares and may be suspended or terminated at any time at management’s discretion. D. Translation reserve from foreign operations The movement in the foreign currency translation reserve is as follows: For the year ended December 31, 2022 2023 Currency Thousand USD Net change in foreign currency translation reserve for: GIS GBP (1,221 ) 205 Admatec-Formatec EURO 302 85 Essemtec and Nano Swiss CHF 114 1,910 Other (19 ) 146 (824 ) 2,346 E. Rights Plan In January 2024, the Company entered into a rights agreement, or the Rights Plan, with the intention to protect the long-term interests of the Company’s ADS holders and enable them to realize the full potential value of their investment in the Company. The Rights Plan is designed to reduce the likelihood that any entity, person or group would gain control of, or significant influence over our Company. Further to those goals, the rights under the Rights Plan may cause substantial dilution to a person or group that acquires beneficial ownership of 10% or more of the Company’s ordinary shares then outstanding or any existing holder of 10% or more of the beneficial ownership of the Company’s ordinary shares who shall acquire any additional ordinary shares.

Revenues

Revenues	12 Months Ended
	Dec. 31, 2023
Revenues [Abstract]
Revenues	Note 13 – Revenues For the year ended December 31 2021 2022 2023 Consumables 1,631 5,487 7,795 Support services 1,117 3,217 4,590 Sales of systems 7,250 34,929 43,929 Research and development services 495 — — Total revenue 10,493 43,633 56,314 Revenues per geographical locations: For the year ended December 31 2021 2022 2023 Americas 2,513 14,309 22,340 APAC 743 4,361 2,947 EMEA 7,237 24,963 31,027 Total revenue 10,493 43,633 56,314 Timing of revenue recognition: For the year ended December 31 2021 2022 2023 Services transferred over time 1,074 3,217 4,590 Goods transferred at a point in time 9,419 40,416 51,724 Total revenue 10,493 43,633 56,314 The table below provides information regarding receivables and contract liabilities deriving from contracts with customers. For the year ended 2022 2023 Trade receivables 6,342 12,710 Contract liabilities 3,330 3,857 The contract liabilities primarily relate to the advance consideration received from customers for contracts giving yearly maintenance for the printer. The revenue is recognized in a straight line basis over the contracts’ period. Contract costs Management expects that commissions paid to agents for obtaining contracts are recoverable. The Group applies the expedient included in IFRS 15.94 and recognizes incremental costs for obtaining the contract as an expense as incurred, where the amortization period of the asset it would have otherwise recognized is one year or less.

Cost of Revenues

Cost of Revenues	12 Months Ended
	Dec. 31, 2023
Cost of Revenues [Abstract]
Cost of revenues	Note 14 – Cost of revenues For the year ended December 31 2021 2022 2023 Raw materials, materials and consumables 3,585 15,915 18,696 Payroll and related expenses 1,412 7,180 9,586 Other 733 1,848 2,477 Total 5,730 24,943 30,759

Further Detail of Profit or Los

Further Detail of Profit or Loss	12 Months Ended
	Dec. 31, 2023
Further Detail of Profit or Loss [Abstract]
Further detail of profit or loss	Note 15 – Further detail of profit or loss For the year ended December 31 2021 2022 2023 A. Research and development expenses, net Payroll 14,604 35,638 33,462 Share-based payment expenses 14,238 17,424 7,722 Materials 2,764 6,881 6,584 Subcontractors 2,864 10,344 6,717 Patent registration 441 506 689 Depreciation 5,697 3,038 3,859 Rental fees and maintenance 559 642 1,081 Other 637 1,290 1,890 41,804 75,763 62,004 Less – government grants (118 ) — — 41,686 75,763 62,004 B. Sales and marketing expenses Payroll 8,283 20,057 19,075 Share-based payment expenses 8,569 8,616 2,490 Marketing and advertising 4,053 5,057 4,685 Rental fees and maintenance 365 392 319 Travel abroad 749 2,567 2,555 Depreciation 318 1,502 1,369 Other 376 642 1,214 22,713 38,833 31,707 C. General and administrative expenses Payroll 2,880 9,321 14,032 Share-based payment expenses 6,974 4,940 8,448 Professional services 6,993 9,701 29,122 Office expenses 1,065 2,704 1,613 Travel abroad 461 743 674 Depreciation 210 563 926 Rental fees and maintenance 97 286 515 Other 964 2,199 2,924 19,644 30,457 58,254 D. Other income, net Other income (*) — — 3,774 Other expenses (**) — — (2,147 ) — — 1,627 E. Finance income Revaluation of liability in respect of government grants 25 — — Exchange rate differences 3,444 — 1,568 Revaluation of liabilities (***) 10,608 4,516 — Revaluation of financial assets at fair value through profit and loss (****) — — 23,462 Bank interest 3,832 18,449 45,904 17,909 22,965 70,934 Finance expenses Exchange rate differences — 16,135 — Bank and other fees 70 148 245 Finance expense in respect of lease liability 237 180 477 Revaluation of financial assets at fair value through profit and loss (****) — 62,791 — Revaluation of financial liabilities (***) — — 461 Revaluation of liability in respect of government grants 121 217 469 428 79,471 1,652 (*) See note 6. (**) See note 18(C) regarding termination liability due to reorganization. (***) See note 20 regarding financing transactions that included issuance of financial instruments accounted at fair value through profit and loss. (****) See note 20(C) regarding investment in securities measured at fair value through profit and loss.

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2023
Income Tax [Abstract]
Income Tax	Note 16 – Income Tax A. Corporate tax rate The tax rate relevant to the Company in the years 2021 to 2023: 23% On December 22, 2016, the Knesset plenum passed the Economic Efficiency Law (Legislative Amendments for Achieving Budget Objectives in the Years 2017 and 2018) – 2016, by which, inter alia, the corporate tax rate would be reduced from 25% to 23% in two steps. The first step was to a rate of 24% as from January 2017 and the second step was to a rate of 23% as from January 2018. B. Benefits under the Law for the Encouragement of Industry (Taxes) a. The Company and some of its subsidiaries qualify as “Industrial Companies” as defined in the Law for the Encouragement of Industry (Taxes) – 1969, and accordingly they are entitled to benefits, of which the most significant are, under limited conditions, the possibility of submitting consolidated tax returns with related Israeli companies and amortization in three equal annual portions of issuance expenses when registering shares for trading as from the date the shares of the company were registered. b. The Company and certain subsidiaries are submitting a consolidated tax return to the tax authorities in accordance with the Law for the Encouragement of Industry (Taxes) – 1969. As a result, the companies are, inter alia, entitled to offset their losses from the taxable income of other companies, subject to compliance with certain conditions. C. Description of the implications of the tax laws applicable to affiliated companies incorporated outside of Israel The Group companies operating outside of Israel are subject to the tax laws applicable in the countries of residence and the activity of those companies. The tax rate applicable to material companies outside of Israel are: Companies incorporated in Switzerland (varies from canton to canton) - tax rate of 12.44% (the relevant canton). Company incorporated in UK - tax rate of 19% until March 31, 2023 and 25% from April 1, 2023, onward. Companies incorporated in Netherlands - tax rate of 25.8% for taxable income above Euro 200 thousand and tax rate of 19% for taxable income up to Euro 200 thousand. Company incorporated in U.S. - tax rate of 21%. Companies incorporated in Germany - tax rate of 15.8%. D. Composition of income tax expense (income) Year ended December 31 2021 2022 2023 Current tax expense 107 845 73 Deferred tax expenses (income) (5,013 ) (581 ) (11 ) Income tax expense (income) (4,906 ) 264 62 E. Deferred tax assets and liabilities Deferred taxes are calculated according to the tax rate anticipated to be in effect on the date of reversal as stated above. The movement in deferred tax assets and liabilities is attributable to the following items: Intangible Employee benefits Carryforward Total Balance of deferred tax asset (liability) as of January 1, 2022 (236 ) 516 491 771 Deferred tax asset (liability) acquired in business combinations (2,966 ) — 1,968 (998 ) Changes recognized in profit or loss 3,073 5 (2,497 ) 581 Changes recognized in other comprehensive income 96 (373 ) 38 (239 ) Balance of deferred tax asset (liability) as of December 31, 2022 (33 ) 148 — 115 Intangible Employee benefits Other Total deferred tax asset (liability) Balance of deferred tax asset (liability) as of January 1, 2023 (33 ) 148 — 115 Changes recognized in profit or loss 33 (22 ) — 11 Changes recognized in other comprehensive income — (126 ) (75 ) (201 ) Balance of net deferred tax asset (liability) as of December 31, 2023 — — (75 ) (75 ) F. Theoretical tax The main reconciliation between the theoretical tax on the pre-tax profit and the tax expense derives from temporary differences and tax losses for which deferred taxes are not created. G. Tax assessments The Company has final tax assessments until and including the 2017 tax year. Nano Tech has final tax assessments until and including the 2017 tax year. H. Accumulated losses for tax purposes and other deductible temporary differences As of December 31, 2023, the Group has a net operating loss for tax purposes of approximately $291,945, most of which originated in the Company. The Group also has capital loss for tax purposes of approximately $681. As of December 31, 2023, the Group has deductible temporary differences in the amount of approximately $5,170, mainly relating to share-based payment expenses, revaluation of financial assets and liabilities, funding expenses and research and development expenses which are deductible over a period of three years for tax purposes. The Group has not recognized a tax asset for the aforesaid losses and deductible temporary differences, due to the uncertainty regarding the ability to utilize those losses and deductible of temporary differences in the future. I. Income Tax Regulations (Rules on Bookkeeping by Foreign Invested Companies and Certain Partnerships and Determination of their Taxable Income), 1986. As a “Foreign investment company” (as defined in the Israeli Law for the Encouragement of Capital Investments-1959), the Company’s management has elected to apply Income Tax Regulations (Rules for Maintaining Accounting Records of Foreign Invested Companies and Certain Partnerships and Determining Their Taxable Income) – 1986, from January 2018. Accordingly, its taxable income or loss is calculated in USD. J. During 2022, the Company completed a merger of two of its subsidiaries, that are located in Israel. NanoFabrica and DeepCube were merged into Nano Tech. The merger was approved by the Israeli tax authorities.

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2023
Earnings per share [Abstract]
Loss per share	Note 17 – Loss per share A. Basic loss per share The calculation of basic loss per share as of December 31, 2023 was based on the loss attributable to the owners of the company divided by a weighted average number of ordinary shares outstanding, calculated as follows: For the year ended December 31 2021 2022 2023 Weighted average number of ordinary shares (thousands of shares) 247,335 257,794 248,019 Loss attributable to the owners of the Company (thousands USD) 200,777 227,423 54,550 Weighted average number of ordinary shares: Year ended December 31 2021 2022 2023 Thousands of shares of NIS 5.0 par value Thousands of shares of NIS 5.0 par value Thousands of shares of NIS 5.0 par value Balance as of January 1 172,052 257,376 258,564 Effect of share options exercised 2,558 418 687 Effect of warrants exercised 575 — 2,307 Effect of shares issued during the year 72,150 — 1,893 Repurchase of treasury shares — — (15,432 ) Weighted average number of ordinary shares used to calculate basic loss per share as of December 31 247,335 257,794 248,019 B. Diluted loss per share The calculation of diluted loss per share as of December 31, 2023 was based on loss attributable to the owners of the company divided by a weighted average number of ordinary shares outstanding after adjustment for the effects of all dilutive potential ordinary shares, calculated as follows: Loss attributable to owners of the company (diluted) Year ended December 31 2021 2022 2023 Loss used to calculate basic loss per share 200,777 227,423 54,550 Changes in fair value of share price protection liability 3,783 — — Changes in fair value of warrants classified as liabilities 456 227 7 Loss attributable to ordinary shareholders 205,016 227,650 54,557 Weighted average number of ordinary shares (diluted) Year ended December 31 2021 2022 2023 Thousands of shares of NIS 5.0 par value Thousands of shares of NIS 5.0 par value Thousands of shares of NIS 5.0 par value Weighted average number of ordinary shares used to calculate loss per share 247,335 257,794 248,019 Effect of share price protection on issue 702 — — Effect of warrants issued 95 96 96 Weighted average number of ordinary shares used to calculate diluted loss per share as of December 31 248,132 257,890 248,115 As of December 31, 2023, 53,651,683 55,817,296)

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2023
Employee Benefits [Abstract]
Employee Benefits	Note 18 – Employee Benefits Employee benefits include post-employment benefits, short-term benefits, termination benefits, and share-based payments. With regards to share-based payments, see Note 19 on share-based payments. With regards to benefits to key management employees, see Note 23 on related and interested parties. A. Composition of employee benefits December 31, December 31, 2022 2023 Presented under current liabilities – other payables: Short-term employee benefits 8,917 11,252 Total 8,917 11,252 Presented under non-current liabilities – employee benefits: Long-term employee benefits 274 289 Recognized liability for defined benefit plan, net 1,188 2,484 Total 1,462 2,773 Following note 9(B)(1), the amounts detailed above include 39% of the deferred and contingent consideration arises from acquisition of GIS, for selling shareholders that require continued employment in order to be entitled to this consideration, in the amount of $344 (2022 - $1,120) and $289 (2022 - $274) in short-term and in long-term, respectively. B. Post-employment benefit plans – defined benefit plan Essemtec, a subsidiary of the Company, located in Switzerland, participates in a defined benefit plan. Employees in Switzerland are insured against the risks of old age, death and disability. Essemtec is affiliated to the collective foundation Bâloise Collective BVG foundation. The supreme governing body of the pension fund is the Foundation Council, which is made up of an equal number of representatives from the employees and the employer. The pension fund rules, together with the legal provisions concerning occupational pension plans, constitute the formal regulatory framework of the pension plan. Individual retirement savings accounts are maintained for each beneficiary, which savings contributions varying with age are credited to as well as any interest which accrues. The rate of interest to be applied to the retirement savings accounts is set each year by the Foundation Council, having regard to the financial situation of the pension fund. The amounts credited to the individual savings accounts are funded by savings contributions from both the employer and employees. In addition, the employer pays risk contributions to fund death and disability benefits. The standard retirement age is 64 for women and 65 for men. Employees are entitled to early retirement with a reduced old-age pension. The amount of the old-age pension is the result of multiplying the individual retirement savings account at the time of retirement by a conversion rate set out in the pension-fund rules. The retirement benefits can also be paid out in the form of a capital payment either in full or in part. The amount of disability pensions is determined as a percentage of the insured salary and is independent of the number of years of service. The Group’s defined benefit obligations and the related defined benefit costs are determined at each balance sheet date by a qualified actuary using the Projected Unit Credit Method. The amount recognized in the consolidated balance sheet represents the present value of the defined benefit obligations reduced by the fair value of plan assets. Any surplus resulting from this calculation is limited to the present value of any economic benefits available in the form of refunds from the plans or reductions in future contributions to the plans. 1. Plan assets As of December 31, 2023, plan assets were comprised of qualifying insurance policies of $17,109 (December 31, 2022: $12,913). 2. Movement in net defined benefit liabilities (assets) and in their components Defined benefit obligation Fair value of plan assets Net defined benefit 2022 2023 2022 2023 2022 2023 Balance as of January 1 15,816 14,101 (11,671 ) (12,913 ) 4,145 1,188 Included in profit or loss Current service cost 487 459 — — 487 459 Past service cost — (385 ) — — — (385 ) Interest cost (income) 61 341 (45 ) (312 ) 16 29 Administrative cost 21 24 — — 21 24 Effect of movements in exchange rates — 1,404 — (1,286 ) — 118 Included in other comprehensive income Actuarial loss (gain) arising from financial assumptions (3,529 ) 1,284 — — (3,529 ) 1,284 Actuarial loss arising from other assumptions 721 — — — 721 — Return on plan assets excluding interest income — — (51 ) 361 (51 ) 361 Effect of movements in exchange rates (112 ) 260 14 (185 ) (98 ) 75 Other movements Contributions paid by the employer — — (524 ) (669 ) (524 ) (669 ) Contributions paid by the employees and plan participants 1,950 3,207 (1,950 ) (3,207 ) — — Benefits paid (1,314 ) (1,102 ) 1,314 1,102 — — Changes from business combinations and loss of control — — — — — — Balance as of December 31 14,101 19,593 (12,913 ) (17,109 ) 1,188 2,484 3. The defined benefit liability is attributed to the plans’ participants as follows - Active members: 95% (2022: 95%) - Pensioners: 5% (2022: 5%) 4. Actuarial assumptions and sensitivity analysis Principal actuarial assumptions at the reporting date (expressed as weighted averages): 4. Actuarial assumptions and sensitivity analysis 2022 2023 % % Discount rate as of December 31 2.35 1.9 Future salary growth 1.25 1.9 Interest rate on the savings account 1.75 1.9 Price inflation 1.25 1.9 Social security increase 1.25 1.9 Future pension growth 0 0 Assumptions regarding future mortality are based on published statistics and mortality tables (BVG 2020 generational). The calculation of the defined benefit obligation is sensitive to the mortality assumptions in accepted mortality tables. As a result, an increase of one year in average life would cause an increase in the defined benefit obligation o f $235 as Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below: December 31, 0.5 percentage 0.5 percentage 2022 2023 2022 2023 Future salary growth 50 79 (49 ) (78 ) Discount rate (884 ) (1,273 ) 1,001 1,431 5. Effect of the plan on the Group’s future cash flows The Group expects $715 in contributions to be paid to the funded defined benefit plan in 2024. On December 31, 2023, the weighted-average duration of the defined benefit obligation was 13.9 years (2022: 13.6 years). C. Termination liability In October 2023 the Company’s board of directors approved, as part of a reorganization plan in several departments of the Company, an employment termination of Company employees worldwide, with preferable terms. In the reporting period, an expense related to payroll compensation due to this plan, in the amount of $2,147, was recognized in other expenses. The remaining termination liability in the amount of $1,488 is presented under other payables.

Share-Based Payment

Share-Based Payment	12 Months Ended
	Dec. 31, 2023
Share-Based Payment [Abstract]
Share-based payment	Note 19 – Share-based payment A. During 2021, the Company granted to employees, officers and consultants 10,967,162 non-tradable share options and RSUs, which are exercisable into 10,967,162 ordinary shares. The share options vest over a period of three years. The share options will be exercisable during the earlier of a period of four years from the vesting date, or 90 days from the end of employment date, in consideration for an exercise price ranging between $0 to $7.50 for each share option. Some of the share options include a cashless exercise mechanism. During 2021, the Company granted to underwriters in public offerings in the U.S. an aggregate of 1,137,500 warrants, which are exercisable into 1,137,500 ordinary shares. The exercise price is $11.875 for each warrant. The warrants are exercisable 6 months from the issuance date and expire 4 years after the issuance date. During 2022, the Company granted to employees, officers and consultants 13,555,000 non-tradable share options and RSUs, which are exercisable into 13,555,000 ordinary shares. The share options and the RSUs vest over a period of three to four years. The share options will be exercisable during the earlier of a period of four years from the vesting date, or 90 days from the end of employment date in consideration for an exercise price ranging between $2.52 to $ 3.79 for each share option. Some of the share options include a cashless exercise mechanism. During 2023, the Company granted to employees, officers and consultants 5,838,000 non-tradable share options and RSUs, which are exercisable into 5,838,000 ordinary s B. In May 2021, the Company issued non-tradable share options to purchase 131,000 ordinary shares to directors of the Company at an exercise price ranging from $7.69 to $9.33 per share. The share options are vested over a period of 3 years from the grant date. The share options will be exercisable during the earlier of a period of four years from the vesting date, or 90 days from the end of employment date. In June 2022, the Company issu ed 210,000 In November 2022, the Company issu ed 75,000 In September 2022, the Company re-priced the share options granted to a small group of certain employees, directors and senior management, after receiving approval to do so from the Israeli tax authorities. In accordance with the repricing, every two old share options were converted into one RSU, without an exercise price. The vesting period of the new RSUs will be 4 years. As a result of this modification, there was an increase in the fair value of the equity instruments granted, measured immediately before and after the modification. Hence, the Company measured the incremental fair value granted, and recognized it over the period from the modification date until the date when the modified equity instruments vest. In June 2023, the Company issu ed 200,000 In October 2023, the Company issu ed 70,000 C. On April 22, 2021, the Group acquired 100% of the shares and voting interests in DeepCube. After the acquisition, one of DeepCube’s founders continued to work at DeepCube, in the role of Chief Technology Officer. In accordance with the terms of the acquisition agreement, 892,465 ordinary shares of the Company will be issued to this founder, with a share price protection mechanism. The granting of these shares is subject to conditions related to the continued employment of the founder. Hence these shares were not taken into account as part of the consideration for the business combination. The fair value of those shares, with the share price protection mechanism, was estimated at $7,756, and were recognized as post-acquisition compensation cost. During 2022 and 2023, the Company chose to settle the share price protection mechanism in cash, and therefore the cash paid in the amount of 2023: $522 (2022: $489) was treated as repurchase of equity awards that was reduced from equity. In addition, as part of the acquisition agreement, the Group exchanged equity-settled share-based payment awards held by employees of DeepCube (the acquiree’s awards) for 299,455 RSUs of the Company (the replacement awards). The acquiree’s awards were granted during the years 2018 to 2021 and were generally subject to a 4-year vesting schedule. The replacement awards were granted on the acquisition date and are subject to a 3-year vesting schedule. D. On April 26, 2021, the Group acquired 100% of the shares and voting interests in NanoFabrica. In accordance with the terms of the acquisition agreement, 1,178,008 ordinary shares of the Company will be issued to NanoFabrica’s founders, with a share price protection mechanism. The granting of these shares is subject to conditions related to the continued employment of the founders. Hence these shares were not taken into account as part of the consideration for the business combination. The fair value of those shares, with the share price protection mechanism, was estimated at $10,941, and were recognized as post-acquisition compensation cost. During 2022 and 2023, the Company chose to settle the share price protection mechanism in cash, and therefore the cash paid in the amount of 2023: $3,937 (2022: $516) was treated as repurchase of equity awards that was reduced from equity. In addition, as part of the acquisition agreement, the Group exchanged equity-settled share-based payment awards held by employees of NanoFabrica (the acquiree’s awards) for 76,928 RSUs of the Company (the replacement awards). The acquiree’s awards were granted during the years 2017 to 2020 and were generally subject to a 4-year vesting schedule. The replacement awards were granted on the acquisition date and are subject to a 3-year vesting schedule. E. The fair value of share options is measured using the Black-Scholes-Merton formula, Binomial pricing model or Monte Carlo simulations. Measurement inputs include the share price on the measurement date, the exercise price of the instrument, expected volatility (based on the weighted average volatility of the Company’s shares, over the expected term of the options), expected term of the options (based on general option holder behavior and expected share price), expected dividends, and the risk-free interest rate (based on government debentures). The following is the data used in determining the fair value of the options granted in 2022-2023: 19.A - Consultants Fair value in the grant date (thousands USD) 2,049 Range of share price (USD) 2.46-2.86 Range of exercise price (USD) 1.00-3.05 Range of expected share price volatility 103.20%-121.85 % Range of estimated life (years) 4.5-8 Range of weighted average of risk-free interest rate 4.33%-4.50 % Expected dividend yield — 19.B - Directors 2022 2023 Fair value in the grant date (thousands USD) 21,708 — Range of share price (USD) 1.38-6.52 — Range of exercise price (USD) 0-9.33 — Range of expected share price volatility 93.62%-125.9 % — Range of estimated life (years) 4-7.07 — Range of weighted average of risk-free interest rate 0.29%-1.33 % — Expected dividend yield — — The following is the range of fair value of the RSUs granted during the years 2021-2023: (in U.S dollars) 2021 2022 2023 Range of fair value of the RSUs granted during the year 4.62-10.94 2.47-3.82 2.39-2.86 F. The number of share options and RSUs granted to employees and consultants, and included in Note 19.A are as follows: 2022 2023 Share options Replacement Share options Outstanding of January 1 20,768,200 254,409 27,630,207 Granted during the year 13,555,000 — 5,838,000 Exercised during the year (1,084,331 ) (116,362 ) (6,922,002 ) Forfeited or expired during the year (3,204,932 ) (40,907 ) (3,983,731 ) Share options exchange (2,500,870 ) — — Outstanding of December 31 27,533,067 97,140 22,562,474 Exercisable as of December 31 2,398,972 — 2,323,530 The number of RSUs, options and warrants granted to directors and the CEO included in Note 19.B are as follows: 2022 2023 Outstanding of January 1 34,410,284 34,532,431 Granted during the year 285,000 270,000 Exercised during the year (20,418 ) (4,895,805 ) Forfeited or expired during the year (142,435 ) (133,427 ) Outstanding of December 31 34,532,431 29,773,199 Exercisable as of December 31 33,120,886 28,327,309 G. The share-based payments expenses in 2023 were $20,101 (in 2022: $32,563, in 2021: $29,782).

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Financial instruments	Note 20 – Financial instruments A. Risk management policy The actions of the Group expose it to various financial risks, such as a credit risk, market risk (including a foreign currency risk and share price risk), liquidity risk and cash flow risk for the interest rate. The comprehensive risk-management policy of the Group focuses on actions to limit the potential negative impacts on financial performance of the Group to a minimum. The Group does not typically use derivative financial instruments in order to hedge exposures. Risk management is performed by the Group’s Chief Executive Officer in accordance with the policy approved by the board of directors. The Group Audit Committee oversees how management monitors compliance with the Group’s risk management policies and procedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the Group. The Group Audit Committee is assisted in its oversight role by Internal Audit. Internal Audit undertakes both regular and ad hoc reviews of risk management controls and procedures, the results of which are reported to the Audit Committee. B. Credit risk The Group does not have a significant concentration of credit risks. The cash of the Group is deposited in Israeli, European and U.S. banking corporations. In the estimation of the Group’s management, the credit risk for these financial instruments is low. The Company had bank accounts and deposits with Silicon Valley Bank, most of which were drawn and transferred to other banks in March 2023. As of the reporting date, the remaining cash and deposits balance in Silicon Valley Bank is immaterial. In the estimation of the Group’s management, it does not have any material expected credit losses. C. Market risk (1) Foreign currency risk A currency risk is the risk of fluctuations in a financial instrument as a result of changes in the exchange rate of the foreign currency. The following is the classification and linkage terms of the financial instruments of the Group: NIS USD Other Total December 31, 2023 Cash 24,537 278,993 6,041 309,571 Bank deposits 110,881 431,086 — 541,967 Restricted deposits 555 386 — 941 Trade receivables (net) 67 8,193 4,450 12,710 Other receivables 5,126 2,935 1,452 9,513 Investment in securities — 138,446 — 138,446 141,166 860,039 11,943 1,013,148 Financial liabilities at amortized cost (9,415 ) (10,019 ) (11,161 ) (30,595 ) Total net financial assets 131,751 850,020 782 982,553 December 31, 2022 Cash 37,812 639,318 8,232 685,362 Bank deposits 100,289 246,374 — 346,663 Restricted deposits 524 386 — 910 Trade receivables (net) 46 1,867 4,429 6,342 Other receivables 1,817 3,150 2,333 7,300 Investment in securities — 114,984 — 114,984 140,488 1,006,079 14,994 1,161,561 Financial liabilities at amortized cost (11,545 ) (9,851 ) (16,340 ) (37,736 ) The following is a sensitivity analysis of changes to profit (loss) and equity in the exchange rate of the NIS as of December 31: 2022 2023 Increase at a rate of 5% 6,447 6,588 Increase at a rate of 10% 12,894 13,175 Decrease at a rate of 5% (6,447 ) (6,588 ) Decrease at a rate of 10% (12,894 ) (13,175 ) (2) Share price risk During 2022, the Group acquired shares of Stratasys Ltd. (“Stratasys”), a technology company traded on the Nasdaq Stock Exchange and engaged in the 3D printing solutions area, for an amount of $177,775. As of December 31, 2023, the Company owns 9,695,115 of Stratasys’ ordinary shares, with a value of approximately $138,446 (2022: $114,984) which constitute, as of December 31, 2023, approximately 14.02% (2022: 14.5%) of Stratasys’ ordinary shares. Therefore. a revaluation profit was recorded in amount of $23,462 (2022: loss of $62,791). A change of 1% in Stratasys’ share price would have increased (decrease) profit or loss by the amount of $1,384 (2022: $1,150). On July 24, 2022, Stratasys’ board of directors approved a poison pill mechanism, which will block the possibility of controlling or having a significant influence on Stratasys without the approval of Stratasys’ board of directors. In accordance with the approved poison pill, when there will be a shareholder who owns 15% of Stratasys, every other shareholder will be entitled to purchase a new share issued to such shareholder by Stratasys at a price of $0.01 per share, and in this way will be able to dilute the shareholder who owns 15%, which is not entitled to this right, unless the purchase of the shares that reached the 15% threshold was approved by the Stratasys’ board of directors. The poison pill was valid for one year, until July 24, 2023. On December 21, 2023, Stratasys’ board of directors approved a new poison pill mechanism, which is substantially a duplication of the previous poison pill, with some minor changes (the “Revised Poison Pill”). The Revised Poison Pill is valid for one year, until December 2024. D. Fair value of financial instruments The carrying amounts of certain financial assets and liabilities, including cash and cash equivalents, trade receivables, other receivables, trade payables and other payables are the same or proximate to their fair value. The table below presents an analysis of financial instruments measured at fair value through profit or loss using a valuation methodology in accordance with the fair value hierarchy levels (for a definition of the various hierarchy levels, see Note 2.E regarding the basis of preparation of the financial statements). December 31, 2023 Level 1 Level 2 Total Financial assets: Traded shares 138,446 — 138,446 Total assets: 138,446 — 138,446 Financial liabilities: Liability in respect of warrants — 56 56 Total liabilities — 56 56 Presented under current liabilities — 56 56 December 31, 2022 Level 1 Level 2 Total Financial assets: Traded shares 114,984 — 114,984 Total assets: 114,984 — 114,984 Financial liabilities: Liability in respect of warrants — 69 69 Contingent consideration in business combination — 4,982 4,982 Total liabilities — 5,051 5,051 Presented under current liabilities — 4,982 4,982 Presented under non-current liabilities — 69 69 (1) Details regarding fair value measurement at Level 2 (a) Warrants Issued in February 2019 In February 2019, the Company issued, as part of a public offering in the United States, 1,600,000 non-tradable warrants with an exercise price of $8.625 per ADS and term of 5 years. In certain cases, the warrants may be exercised on a cashless basis. Therefore, the warrants are accounted for as derivative instruments which are classified as a liability and measured at fair value through profit or loss. Since the offering certain warrants were exercised. As of December 31, 2023, 1,316,010 warrants remained outstanding. The fair value of the warrants was measured as of December 31, 2023 and December 31, 2022, at an amount of approximately $0 and $6, respectively. The fair value of the warrants was measured using the Black-Scholes model. The following inputs were used to determine the fair value: Expected term of warrant (a) – 0.1 years (2022: 1.1 years). Expected volatility (b) – 51.2% (2022: 48.5%). Risk-free rate (c) – 5.3% (2022: 4.7%). Expected dividend yield – 0%. (a) Based on contractual terms. (b) Based on the historical volatility of the Company’s ordinary shares and ADSs. (c) Based on traded zero-coupon U.S. treasury bonds with maturity equal to expected terms. (b) Warrants Issued in September 2019 In August 2019, the Company issued, as part of a securities purchase agreement of convertible promissory notes, non-tradable warrants to purchase 62,668,850 ADSs. The warrants have a variable exercise price, equal to 125% of the conversion price of the convertible promissory notes, and are exercisable upon the six-month anniversary of issuance and will expire five years from the date of issuance. The warrants have been classified as financial liability that are measured at fair value through profit and loss as neither the exercise price nor the number of shares to be issued is fixed. On February 4, 2020, the Company agreed to amend the exercise price of the warrants to $1.914 per ADS, and the Company and the investors agreed to terminate substantially all remaining warrants, besides warrants to purchase 95,620 ADSs. The fair value of the warrants was measured as of December 31, 2023 and December 31, 2022, at an amount of approximately $56 and $63, respectively. The fair value of the warrants was measured using the Black-Scholes model. The following inputs were used to determine the fair value: Expected term of warrant (a) – 0.68 years (2022: 1.68 years). Expected volatility (b) – 47.57% (2022: 48.15%). Risk-free rate (c) – 4.84% (2022: 4.48%). Expected dividend yield –0%. (a) Based on contractual terms. (b) Based on the historical volatility of the Company’s ordinary shares and ADSs. (c) Based on traded zero-coupon U.S. treasury bonds with maturity equal to expected terms. (C) Contingent consideration in business combination On November 2, 2021, the Group acquired 100% of the shares and voting interests in Essemtec. The consideration transferred included earn-out cash consideration payments. As of December 31, 2022, the fair value of the contingent consideration was determined by an external valuer. The fair value of the earn-out cash payment, in the amount of $4,982 was measured by discounting the expected earn-out payment based on the actual gross profit results recorded by Essemtec in the fiscal year ended December 31, 2022. Therefore, the measurement of the liability was based on level 2 data. The following inputs were used to determine the fair value: Essemtec’s underlying gross profit – approximately CHF 13,850. Risk free rate – 0.96%. During 2023, the Company paid an amount of $5,295 and settled this liability. (2) Sensitivity analysis for share price If the share price had increased or decreased by 10%, the fair value of the warrants issued in February 2019 would not have changed (remains 0). E. Liquidity risk The table below presents the repayment dates of the Group’s financial liabilities based on the contractual terms in undiscounted amounts: First year More than Total December 31, 2023 Trade payables 4,696 — 4,696 Other payables 9,838 — 9,838 Financial derivatives and deferred consideration 56 — 56 Lease liabilities 4,473 8,742 13,215 Other long-term liability 38 595 633 Liability in respect of government grants 262 1,895 2,157 19,363 11,232 30,595 December 31, 2022 Trade payables 3,722 — 3,722 Other payables 18,810 — 18,810 Financial derivatives 8,798 69 8,867 Lease liabilities 4,846 12,374 17,220 Other long-term liability 363 1,011 1,374 Liability in respect of government grants 494 1,492 1,986 37,033 14,946 51,979

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	Note 21 – Leases A. Information regarding material lease agreement a. The Group leases vehicles for approximately three-year periods from several different leasing companies and from time to time changes the number of leased vehicles according to its current needs. The leased vehicles are identified by means of license numbers and the vehicle’s registration, with the leasing companies not being able to switch vehicles, other than in cases of deficiencies. The leased vehicles are used by the Group’s headquarters staff, marketing and salespersons and other employees whose employment agreements include an obligation of the Group to put a vehicle at their disposal. The Group accounted for the arrangement between it and the leasing companies as a lease arrangement in the scope of IFRS 16, “Leases” and for the arrangement between it and its employees as an arrangement in the scope of IAS 19, “Employee Benefits”. The agreements with the leasing companies do not contain extension and/or termination options that the Group is reasonably certain to exercise. A lease liability and right-of-use asset in the amount of $316 have been recognized in the statement of financial position as of December 31, 2023, in respect of leases of vehicles. b. The Group leases offices in Ness-Ziona for a period of up to five years under a few different contracts for different floors used for offices, labs and manufacturing facilities, in the same building. The contractual periods of the aforesaid lease agreements end in August 2024, November 2026 and July 2027. The Group also leases offices in Waltham, Massachusetts, U.S., for a contractual period of seven years, which ends in February 2029 and in Munich, Germany for a contractual period of five years, which ends in December 2027. The lease payments in some of the Group’s leases in Israel and Germany are linked to the local consumer price indexes known on the lease’s date of inception. The revaluation of the lease payments was recognized as a right-of-use asset. The asset was adjusted by the amount o f $243 The Group has the option to extend some of its lease agreements. In measuring the lease liability and the right-of-use asset, the Group did not take into account those options since under the current management those options are not reasonably certain to be exercised. c. In 2022, a lease liability and right-of-use asset of $627 were recognized as part of the business combination of Formatec Holding. For more information, see Note 9.B(2). In December 2023, the Group extended the aforesaid lease until March 2029, recognizing additional $613 B. Right-of-use assets: Buildings Vehicles Total Balance as at January 1, 2022 4,192 299 4,491 Acquisition through business combinations 627 — 627 Depreciation 3,349 221 3,570 Disposals 95 58 153 Additions 14,419 319 14,738 Remeasurement 459 — 459 Effect of changes in exchange rates (52 ) (1 ) (53 ) Balance as at December 31, 2022 16,201 338 16,539 Depreciation 4,316 256 4,572 Disposals 293 46 339 Additions 613 316 929 Remeasurement (536 ) — (536 ) Effect of changes in exchange rates 44 7 51 Balance as at December 31, 2023 11,713 359 12,072 C. Lease liabilities Maturity analysis of the Group’s lease liabilities: December 31, December 31, 2022 2023 Maturity analysis of the Group’s lease liabilities: Less than one year 4,846 4,473 One to five years 12,189 8,520 Above 5 years 185 222 Total 17,220 13,215 D. Amounts recognized in profit or loss 2021 2022 2023 Interest expenses on lease liability 237 180 477 Expenses relating to leases 1,592 3,723 4,911 1,829 3,903 5,388 During the years ended December 31, 2023 and 2022, the Company paid a total of $4,823 and $4,151, respectively, for lease payments.

Contingent Liabilities

Contingent Liabilities	12 Months Ended
	Dec. 31, 2023
Contingent Liabilities [Abstract]
Contingent liabilities	Note 22 - Contingent liabilities On February 12, 2023, Murchinson Ltd., BPY Limited, Nomis Bay Ltd., Boothbay Absolute Return Strategies, LP. and Boothbay Diversified Alpha Master Fund, LP., (collectively “Murchinson” or “Murchinson and Affiliates”) submitted a statement of claim to the Lod District Court (Economic Department) (the “Court”), in which they asserted that Company’s shares registered under Form S-8, filed with the SEC on January 27, 2023, were allocated unlawfully and in bad faith, resulting in the deprivation of shareholders’ rights. Murchinson also requested that the Court cancel the registration of the newly registered shares on the Company’s Form S-8. Furthermore, Murchinson demanded that the Court order the Company to refrain from any allocation of shares from the newly registered shares, or, in the alternative, to make any allocation subject to shareholder meeting approval or condition any future allocations from the newly registered shares on specific criteria related to employee and official compensation. Pre-trial hearings were held on June 18, 2023, and on February 21, 2024. Separately, on February 27, 2023, the Company filed a claim against Murchinson in the Court, challenging Murchinson’s right to convene a shareholders’ meeting, contending that they are not shareholders (but rather ADS holders). Following a hearing on June 18, 2023, the matter was stayed until a verdict is reached in the March 26, 2023 claim Murchinson and Affiliates filed with the Court, as described below. On March 26, 2023, Murchinson filed for temporary relief in the Court, in which it claimed that it had the right to convene a special general meeting of shareholders on March 20, 2023, and that the decisions in that special general meeting would be valid and legally binding. Specifically, the meeting Murchinson wanted to convene would amend the article of association and appoint two directors (the “Alleged Directors”), and remove from office Yoav Stern, Oded Gera, Igal Rotem and Dr. Yoav Nissan-Cohen. Following a hearing and submission of motions, on April 16, 2023, the Court rejected Murchinson’s request for temporary relief and request that the Company to refrain from doing any business outside the ordinary course of business. The Court, however, granted the alternative relief of appointing the Alleged Directors as board observers. The Company filed, with the Supreme Court of Israel, a request for interlocutory appeal, but was denied. This claim is currently pending before the Court. On August 31, 2023, Murchinson filed a complaint against the Company and Mr. Yoav Stern, arguing that the Company wrongfully counted proxy cards at its September 7, 2023, annual general meeting (the “AGM”), and that the required majority for the dismissal of directors at the AGM are a simple majority rather than a special majority of 70%. In connection with this complaint, Murchinson requested temporary relief requesting that the Court instructs the Company (1) to refrain from implementing the decisions reached at the AGM; or (2) to refrain from convening board of directors and committee meetings with members comprising Ms. Hanna Caspi, Mr. Oded Gera and Dr. Yoav Cohen-Nissan; or (3) to refrain from doing any business outside the ordinary course of business, including changes in Company’s capital. A hearing took place on September 5, 2023, during which the Court denied the request for temporary reliefs. The Company filed a counterstatement of claims to Murchinson’s complaint on January 18, 2024, and its statement of defense on January 21, 2024. A hearing was held on February 21, 2024, in which the Court scheduled further proceedings starting in September 2024. On March 27, 2023, the Company filed a complaint, in the United States District Court for the Southern District of New York alleging claims against Murchinson and Affiliates as well as Anson Funds, or Anson. The complaint alleges that defendants improperly engaged in coordinated efforts to acquire a large stake in the Company and interfered with its business operations, in violation of U.S. securities laws, New York law, and pertinent contracts governing Company’s ADSs. The complaint also alleges that defendants’ conduct was in violation of Section 13(d) of the Exchange Act and constituted breach of contract, tortious interference with prospective business relationships, and unjust enrichment. After the Company filed the complaint, on May 2, 2023 and June 23, 2023, Murchinson and Anson filed amended disclosures with the SEC. On July 10, 2023, the United States District Court dismissed Company’s federal securities claims against Murchinson and Anson and declined to exercise supplemental jurisdiction concerning Company’s state law claims, dismissing them without prejudice. On August 9, 2023, the Company appealed the District Court’s decision dismissing Company’s claims arising under Section 13(d) of the Exchange. That appeal remains pending. On July 14, 2023, the Company filed a complaint against Murchinson and Affiliates and Anson in the Supreme Court of the State of New York. The complaint in this action alleges that Murchinson and Affiliates breached multiple provisions of the contract that governs there holdings of our ADSs and were unjustly enriched through their improper trading of our ADSs. On August 3, 2023, the Supreme Court of the State of New York issued a decision temporarily staying the Company’s claims pending a post-trial ruling in the March 26, 2023 claim Murchinson and Affiliates filed with the Court. The Company does not anticipate that any further action will take place in this matter until the stay is lifted. On May 1, 2023, Murchinson filed a complaint in the Southern District of New York alleging that the Company and its directors violated New York Civil Rights Law §§ 70-a and 76- a when they initiated the above-referenced litigation in the Southern District of New York. On August 9, 2023, The Company filed a motion to dismiss the complaint in its entirety, arguing, inter alia On April 25, 2023, the Company filed a motion for the issuance of temporary relief against Stratasys and its board of directors, requesting that the Tel Aviv District Court prevent Stratasys from sabotaging a special tender offer that the Company announced it intended to publish according to the mechanism prescribed in the Companies Law for implementing an unlawful “poison pill.” On May 7, 2023, the Company filed a statement of claim (the “Poison Pill Claim”), against Stratasys and its board of directors. Following a hearing held in connection with the Poison Pill Claim, on July 18, 2023, the Tel Aviv District Court suggested, without making a conclusive decision, that he believes that there is no per se prohibition against such a plan as long as it does not discriminate between shareholders. On August 8, 2023, the Tel Aviv District Court stayed the proceedings in the Poison Pill Claim. On November 16, 2023, the Company asked the Tel Aviv District Court to resume the proceedings and to set dates for final briefing. The matter is currently pending before the Tel Aviv District Court. On December 7, 2022, the Company was served with a motion requesting the discovery of documents in the Tel Aviv District Court (Economic Department) by an ADS holder, Mr. Kfir Sapir asserting, among other things, that the purchase price in the Company’s acquisition of DeepCube did not accurately reflect the acquired company’s value, that there were flaws in the approval process for the acquisition during the meeting of the Company’s board of directors, which allegedly resulted in a breach of the directors’ fiduciary duties, and that the Company had undervalued DeepCube in its financial reports for 2021, suggesting that the acquired company had no worth. Following the Company’s response, on October 19, 2023, upon a request from the plaintiff, the court dismissed the matter without prejudice because the plaintiff intended to file a derivative action. On September 5, 2023, Mr. Sapir filed a motion to certify a derivative action according to section 198 to the Israeli Companies Law 5759-1999 against the Company and its directors with the Tel Aviv District Court, arguing the decision to acquire DeepCube for approximately $40,000 in cash and $30,000 worth of ADSs, was unreasonable, based on his notion that DeepCube is only a “startup company” with allegedly no revenues and no products. A court hearing is scheduled for July 3, 2024. On March 18, 2024, the Company filed a motion for temporary injunction in the Court against Murchinson, and Affiliates and Mr. Moshe Sarfati, a senior analyst at Murchinson (the “ Respondents I. To refrain from contacting third parties – including companies in the field of 3D printing and/or companies engaged in negotiations with the Company – regarding the Company’s affairs, and to present them with misleading presentations casting doubt over the legality of the current board of directors of the Company and implying that the current board of directors and management are not authorized to make decisions regarding the Company’s transactions, or to threaten them that Respondents will act to thwart any negotiation, collaboration, or transaction with the Company under the guidance of the Company’s current board of directors. II. To avoid interfering with or undermining the Company’s business activities, including any attempts to thwart transactions advancing the Company’s interests with third parties, including merger, acquisition, or stock exchange transactions. The Company also asked the Court to order the Respondents to provide a written affidavit to be submitted by each of the Respondents, detailing all communications made to third parties engaged in business relations with the Company, with the aim of interfering in the Company's business affairs. On March 21, 2024, we filed a complaint with the Court requesting a declaration that Respondents had breached their duties and requesting the remedies specified above. A hearing is scheduled for March 26, 2024.

Transactions and Balances with

Transactions and Balances with Related Parties	12 Months Ended
	Dec. 31, 2023
Transactions and Balances with Related Parties [Abstract]
Transactions and balances with related parties	Note 23 – Transactions and balances with related parties A. Balances with related parties December 31, 2022 2023 Employee benefits liabilities 387 1,474 B. Shareholders and other related parties’ benefits Year ended on December 31, 2021 2022 2023 Salaries and related expenses- related parties employed by the Group (*) 13,629 10,185 11,818 Number of related parties 7 8 8 Compensation for directors not employed by the Group 3,951 374 408 Number of directors 8 7 8 (*) The figures include share-based payment expenses of $6,692 (2022: $7,333, 2021: $10,925) C. On April 22, 2021, the Company acquired 100% of the shares and voting interests in DeepCube. The founders of DeepCube are Mr. Eli David and Mr. Yaron Eitan (through his holding in Anaknu LLC (“Anaknu”), of which he is one of the shareholders). Mr. Eli David and Mr. Yaron Eitan were directors of DeepCube. Mr. Eli David also continued to work at DeepCube after the acquisition, in the role of Chief Technology Officer. For the sale of their holdings in the company, the founders received the following consideration (Mr. Eli David and Anaknu in aggregate): 1. Cash payments - $19,420. 2. Payment in equity instruments to Anaknu 1,339 thousand ordinary shares with a fair value of $11,682. Those shares were entitled to a share price protection mechanism for a period of 12 months. In April 2022 an amount of $3,661 was paid with regards to this price protection mechanism. 3. Post-acquisition compensation cost 892 thousand ordinary shares, with a share price protection mechanism for a period of 12 to 36 months, subject to conditions related to the continued employment of Mr. Eli David. These shares were not taken into account as part of the consideration for the business combination. The fair value of those shares, with the share price protection mechanism, was estimated at the transaction date at $7,756. For the year ended December 31, 2023, $1,190 (2022: $3,286) of the share-based compensation was recognized as share-based payment expenses. D. On May 25, 2021, following approval of the general meeting of the Company’s shareholders, the Company granted options to purchase 131,000 ADSs to directors of the Company with exercise prices ranging from $7.69 to $9.33 per ADS. E. In May 2021, the Company granted options to purchase 3,000,000 ADSs to officers of the Company at an exercise price of $6.00 per ADS. In addition, the Company granted options to purchase 1,000,000 ADSs to an officer of the Company, subject to certain change-of-control events, which have not occurred during the reporting period. F. In January 2022, the Company granted options to purchase 400,000 ADSs to an officer of the Company at an exercise price of $3.79 per ADS. G. In June 2022, the Company granted 210,000 RSUs to directors of the Company. H. In August 2022, the Company granted 1,270,000 RSUs to officers of the Company. I. In September 2022, the Company replaced options to purchase 3,241,737 ADSs granted before to certain officers and directors of the Company with 1,620,869 RSUs. J. In November 2022, the Company granted 75,000 RSUs to directors of the Company. In addition, the Company granted 500,000 RSUs to an officer of the Company. K. In January 2023, the Company granted 350,000 RSUs to officers of the Company. L. In April 2023, Mr. Yoav Stern M. In June 2023, the Company granted 200,000 RSUs to directors of the Company. In addition, the Company granted 500,000 RSUs to an officer of the Company. N. In October 2023 the Company granted 70,000 RSUs to directors of the Company and 850,000 RSUs to officers of the Company. O. In November 2023, the Company changed the vesting terms of options to purchase 1,000,000 ADSs granted to an officer of the Company. For additional information regarding share-based payments transactions with officers and directors see note 19.

Events After the Reporting Date

Events After the Reporting Date	12 Months Ended
	Dec. 31, 2023
Events After the Reporting Date [Abstract]
Events after the reporting date	Note 24 – Events after the reporting date A. After the reporting period, in January to March 15, 2024, the Company acquired 17,110,217 of the Company’s ADSs in a total amount of $46,150 and recorded an increase in the reserve for treasury shares accordingly. B. In January 2024, the Company entered into the Rights Plan, with the intention to protect the long-term interests of the Company’s ADS holders and enable them to realize the full potential value of their investment in the Company. The Rights Plan is designed to reduce the likelihood that any entity, person or group would gain control of, or significant influence over the Company. Pursuant to the Rights Plan, the Company issued one special purchase right for every one ADS outstanding at the close of business on February 5, 2024. Each right allows its holder to purchase from the Company one-half (0.5) of one ADS, at a purchase price of $0.01 per ADS, once the rights become exercisable. The rights would become exercisable only if an entity, person or group acquires beneficial ownership of 10% or more of the Company’s outstanding ordinary shares in a transaction not approved by our board of directors. The rights will expire on January 25, 2025. C. After the reporting period, in February and March 2024, the Group granted 510,000 RSUs to employees of the Company. The RSUs represent the right to receive ordinary shares at a future time and vest over a period of three to four years.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of consolidation	A. Basis of consolidation (1) Business combination The Group accounts for business combinations using the acquisition method when the acquired set of activities and assets meets the definition of a business and control is transferred to the Group. In determining whether a particular set of activities and assets is a business, the Group assesses whether the set of assets and activities acquired includes, at a minimum, an input and substantive process and whether the acquired set has the ability to produce outputs. If substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets, then the Group may implement the concentration test, according to which the set of assets and activities acquired do not constitute a business. Control exists when the Group is exposed, or has rights, to variable returns from its involvement with the acquiree and it has the ability to affect those returns through its power over the acquiree. Substantive rights held by the Group and others are taken into account when assessing control. The Group recognizes goodwill on an acquisition according to the fair value of the consideration transferred, less the net amount of the identifiable assets acquired and the liabilities assumed. Any goodwill that arises is tested annually for impairment. Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of a financial instrument is classified as equity, then it is not remeasured and settlement is accounted for within equity. Otherwise, other contingent consideration is classified as a financial liability and remeasured at fair value at each reporting date, and subsequent changes in the fair value of the contingent consideration are recognized in profit or loss. If share-based payment awards (“replacement awards”) are required to be exchanged for awards held by the acquiree’s employees (“acquiree’s awards”), then all or a portion of the amount of the acquirer’s replacement awards is included in measuring the consideration transferred in the business combination. This determination is based on the market-based measure of the replacement awards compared with the market-based measure of the acquiree’s awards and the extent to which the replacement awards relate to pre-combination service. (2) Subsidiaries Subsidiaries are entities controlled by the Group. The financial statements of the subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control is lost. The accounting policies of the subsidiaries are aligned with the policies adopted by the Group. (3) Non-controlling interest Non-controlling interests comprise the equity of a subsidiary that cannot be attributed, directly or indirectly, to the parent company. Profit or loss and any part of other comprehensive income are allocated to the owners of the Company and the non-controlling interests. Total profit or loss and other comprehensive income is allocated to the owners of the Company and the non-controlling interests even if the result is a negative balance of non-controlling interests.
Foreign currency	B. Foreign currency (1) Foreign currency transactions Transactions in currencies other than the USD are translated into the functional currency of the Group at exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the exchange rate at that date. The foreign currency gain or loss on monetary items is the difference between amortized cost in the functional currency at the beginning of the year, adjusted for effective interest and payments during the year, and the amortized cost in foreign currency translated at the exchange rate at the end of the year. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Foreign currency differences arising from translation are recognized in profit or loss. (2) Index linked financial items Financial assets and liabilities which according to their terms are linked to changes in the Israeli Consumer Price Index (the “Index”) are adjusted according to the relevant Index on every reporting date in accordance with the terms of the agreement. Linkage differences deriving from said adjustment are recorded to profit and loss. (3) Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising upon acquisition, are translated to USD at exchange rates at the reporting date. The income and expenses of foreign operations are translated to USD at exchange rates at the dates of the transactions, mainly the average exchange rates during the period. Foreign currency differences are recognized in other comprehensive income and are presented in equity in the foreign currency translation reserve (hereinafter – “translation reserve”). When a foreign operation is disposed of such that control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as a part of the gain or loss on disposal. Generally, foreign currency differences from a monetary item receivable from or payable to a foreign operation, including foreign operations that are subsidiaries, are recognized in profit or loss in the consolidated financial statements. (4) Below are details regarding the Consumer Price Index of the New Israeli Shekel (“NIS”) and the exchange rate of Euro, Swiss Franc (“CHF”) and British Pound (“GBP”): Consumer Price Index Euro CHF NIS GBP December 31, 2023 111.20 1.11 1.19 0.28 1.27 December 31, 2022 108.00 1.07 1.08 0.28 1.20 December 31, 2021 102.60 1.13 1.09 0.32 1.35 Change in percentages: Year ended December 31, 2023 2.96 3.71 9.70 (2.98 ) 5.80 Year ended December 31, 2022 5.26 (5.62 ) (0.54 ) (11.62 ) (10.80 ) Year ended December 31, 2021 1.48 (7.38 ) (3.54 ) 3.23 (0.74 )
Revenue recognition	C. Revenue recognition The Group recognizes revenue when the customer obtains control over the promised goods or services. On the contract’s inception date, the Group assesses the goods or services promised in the contract with the customer and identifies as a performance obligation any promise to transfer to the customer goods or services (or a bundle of goods or services) that are distinct. The Group identifies goods or services promised to the customer as being distinct when the customer can benefit from the goods or services on their own or in conjunction with other readily available resources and the Group’s promise to transfer the goods or services to the customer is separately identifiable from other promises in the contract. The Group’s identified performance obligations include: printer, ink, maintenance (which is generally provided for a period of up to one year), training and installation. In some cases, the Group recognizes a warranty as a distinct service to the customer and is, therefore, a distinct performance obligation. Revenue is allocated among performance obligations in a manner that reflects the consideration that the Group expects to be entitled to for the promised goods based on the standalone selling prices (“SSP”) of the goods or services of each performance obligation. The Group allocates the transaction price to the identified performance obligations based on the residual approach, while allocating the estimated standalone selling prices for performance obligations relating to maintenance, training and installation services, and the residual is allocated to the printer. Revenues allocated to the printers, installation and training, and ink and other consumables are recognized when the control is passed in accordance with the contract terms at a point in time. Maintenance revenue is recognized ratably, on a straight-line basis, over the period of the services. Revenue from training and installation is recognized at the time of performance. Revenues from the provision of development services, which are contingent on the existence of milestones, are recognized solely on the existence of the relevant milestone. When the consideration for the contract is in a form other than cash, the Group measures the non-cash consideration at fair value. In trade-up contracts, the Group delivers new printer and receives previous model printer and cash. The Group needs to evaluate the fair value of the printer received. In doing so, the Group measures the difference between the SSP of the new printer and the cash received.
Financial instruments	D. Financial instruments (1) Trade receivables The Group initially recognizes trade receivables on the date that they are created. A trade receivables without a significant financing component is initially measured at the transaction price and subsequently measured at amortized cost. Receivables originating from contract assets are initially measured at the carrying amount of the contract assets on the date classification was changed from contract asset to receivables. On each reporting date, the Group assesses whether the trade receivables carried at amortized cost are credit-impaired. The Group’s policy for estimating the credit losses on trade receivables includes analysis of such items as aging, credit worthiness, payment history, and historical bad debt experience. Provisions for expected credit losses of financial assets measured at amortized cost are deducted from the gross carrying amount of the financial assets. (2) Investment in securities The Group measures investment in equity instruments in fair value through profit and loss. (3) Derivative financial liabilities Measurement of derivative financial instruments Derivatives are recognized initially at fair value. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are recognized in profit or loss, as financing income or expense. Inter alia, the Group implements the said accounting treatment to changes in the fair value of warrants that contain a cashless exercise mechanism. For further information, see Note 20. (4) Repurchase of share capital When share capital recognized as equity is repurchased by the Group, the amount of the consideration paid, which includes directly attributable costs, net of any tax effects, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares. When treasury shares are sold or reissued subsequently, the amount received is recognized as an increase in equity, and the resulting surplus on the transaction is carried to share premium, whereas a deficit on the transaction is deducted from retained earnings.
Property plant and equipment	E. Property plant and equipment Property, plant and equipment are presented according to cost, including directly attributed acquisition costs, minus accumulated depreciation and losses from accrued decrease in value. The cost of printers used for internal purposes, which are classified as property, plant and equipment, includes the cost of materials and direct labor, and any other costs directly attributable to bringing the assets to a working condition for their intended use. Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives of each part of the fixed asset item, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. The estimated useful lives for the current and comparative periods are as follows: % Machinery, equipment and vehicles 7 – 25 Computers (mainly 33%) 10 – 33 Office furniture and equipment 7 – 20 Leasehold Improvements (mainly 25%) 10 – 33 Buildings 3.5
Intangible assets	F. Intangible assets (1) Research and development Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Group has the intention and sufficient resources to complete development and to use or sell the asset. The Group did not capitalize development expenses because the Group estimated that not all aforementioned conditions were met. (2) Other intangible assets Other intangible assets that are acquired by the Group are measured at cost less accumulated amortization and accumulated impairment losses. (3) Amortization Amortization is recognized in profit or loss on a straight-line basis, over the estimated useful lives of the intangible assets from the date they are available for use, since these methods most closely reflect the expected pattern of consumption of the future economic benefits embodied in each asset.
Impairment of non-financial assets	G. Impairment of non-financial assets Determining cash-generating units For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit”). The Group recognized six cash generating units. Allocation of goodwill to cash-generating units or a group of cash-generating units For the purposes of goodwill impairment testing, cash-generating units to which goodwill has been allocated are aggregated so that the level at which impairment testing is performed reflects the lowest level at which goodwill is monitored for internal reporting purposes. Goodwill acquired in a business combination is allocated to a group of cash-generating units, including those existing in the Group before the business combination, that are expected to benefit from the synergies of the combination. Therefore, the Group tests the goodwill acquired from the acquisitions of its subsidiaries, at the Group’s level, since the goodwill cannot be allocated to individual cash-generating units. The Group’s corporate assets The Group recognizes technology assets, including technology assets recognized in business combinations, as corporate assets that do not generate separate cash inflows and are utilized by more than one cash-generating unit. Those technology assets cannot be allocated reasonably and consistently to cash-generating units and therefore are allocated to the Group level. Recognition of impairment loss An impairment loss is recognized if the carrying amount of an asset or a cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in respect of a group of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to the units and then to reduce the carrying amounts of the other assets in the cash-generating units on a pro rata basis.
Provisions	H. Provisions A provision for claims is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. When the value of time is material, the provision is measured at its present value. A provision for warranties is recognized when the underlying products or services are sold. The provision is based on historical warranty data and a weighting of all possible outcomes against their associated probabilities.
Government grants	I. Government grants Grants received from the Israeli Innovation Authority (“IIA”) are recognized as a liability according to their fair value on the date of their receipt. The amount of the liability is reexamined each period, and any changes in the present value of the cash flows discounted at the original interest rate of the grant are recognized in profit or loss. Expenses related to revaluation of the liability in respect of government grants were recognized in the statements of profit or loss and other comprehensive income as finance expenses.
Leases	J. Leases Upon initial recognition, the Group recognizes a liability at the present value of the balance of future lease payments, and concurrently recognizes a right-of-use asset at the same amount of the lease liability. Since the interest rate implicit in the Group’s leases is not readily determinable, the incremental borrowing rate of the lessee is used. Subsequent to initial recognition, the right-of-use asset is accounted for using the cost model, and depreciated on a straight-line basis over the shorter of the lease term or useful life of the asset, as follows: Buildings 1-5 years Vehicles 3 years The lease term is the non-cancellable period of the lease plus periods covered by an extension or termination option if it is reasonably certain that the lessee will or will not exercise the option, respectively. The Group has elected to apply the practical expedient by which short-term leases of up to one year and/or leases in which the underlying asset has a low value, are accounted for such that lease payments are recognized in profit or loss on a straight-line basis, over the lease term, without recognizing an asset and/or liability in the statement of financial position. For lease contracts that contain non-lease components, such as services or maintenance, which are related to a lease component, the Group elected to account for the contract as a single lease component without separating the components.
Financing income and expenses	K. Financing income and expenses Financing income is comprised of interest income on deposits, revaluation of liability in respect of government grants, foreign currency gains and fair value changes of financial liabilities and assets through profit and loss. Financing expenses are comprised of bank fees, exchange rate differences, revaluation of liability in respect of government grants and fair value changes of financial liabilities through profit and loss. In the statements of cash flows, interest paid is presented as part of cash flows from financing activities and interest received is presented as part of cash flows from investing activities. Foreign currency gains and losses on financial assets and financial liabilities are reported on a net basis as either financing income or financing expenses depending on whether foreign currency movements are in a net gain or net loss position.
Income tax expense	L. Income tax expense Income tax comprises current and deferred tax. Current tax and deferred tax are recognized in profit or loss except to the extent that they relate to a business combination or recognized directly in equity or in other comprehensive income to the extent they relate to items recognized directly in equity or in other comprehensive income. Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. A deferred tax asset is recognized for unused tax losses, tax benefits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Deferred tax assets that were not recognized are reevaluated at each reporting date and recognized if it has become probable that future taxable profits will be available against which they can be utilized. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax liabilities and assets on a net basis or their current tax assets and liabilities will be realized simultaneously. For more information regarding the deferred tax assets and liabilities, see note 16.
Employee benefits	M. Employee benefits Post-employment benefits The Group’s liability for severance pay for its employees is mainly calculated pursuant to Israeli Severance Pay Law (1963) (the “Severance Pay Law”). The Group’s liability is covered by monthly deposits with severance pay funds and insurance policies. For most of the Group’s employees, the payments to pension funds and to insurance companies exempt the Group from any obligation towards its employees, in accordance with Section 14 of the Severance Pay Law, which is accounted for as a defined contribution plan. Accumulated amounts in pension funds and in insurance companies are not under the Group’s control or management and, accordingly, neither those amounts nor the corresponding accrual for severance pay are presented in the consolidated statements of financial position. Post-employment benefits for Essemtec employees are treated as defined benefit plans.
Share-based payment transactions	N. Share-based payment transactions The Group mainly uses grants of restricted share units (“RSUs”) in order to incentivize the performance of officers and other key employees, and to members of the board of directors and observers who are not employees. The grant date fair value of share-based payment awards granted is recognized as a salary expense, with a corresponding increase in equity, over the period that the employees become unconditionally entitled to the awards. Share-based payment arrangements in which the subsidiary grants rights to parent company equity instruments to its employees are accounted for by the Group as equity-settled share-based payment transactions. The amount recognized as an expense in respect of share-based payment awards that are conditional upon meeting service and non-market performance conditions, is adjusted to reflect the number of awards that are expected to vest.

Material Accounting Policies (T

Material Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Material Accounting Policies [Abstract]
Schedule of Details Regarding the Exchange Rate	(4) Below are details regarding the Consumer Price Index of the New Israeli Shekel (“NIS”) and the exchange rate of Euro, Swiss Franc (“CHF”) and British Pound (“GBP”): Consumer Price Index Euro CHF NIS GBP December 31, 2023 111.20 1.11 1.19 0.28 1.27 December 31, 2022 108.00 1.07 1.08 0.28 1.20 December 31, 2021 102.60 1.13 1.09 0.32 1.35 Change in percentages: Year ended December 31, 2023 2.96 3.71 9.70 (2.98 ) 5.80 Year ended December 31, 2022 5.26 (5.62 ) (0.54 ) (11.62 ) (10.80 ) Year ended December 31, 2021 1.48 (7.38 ) (3.54 ) 3.23 (0.74 )
Schedule of Property Plant and Equipment, Useful Life Span of the Assets	The estimated useful lives for the current and comparative periods are as follows: % Machinery, equipment and vehicles 7 – 25 Computers (mainly 33%) 10 – 33 Office furniture and equipment 7 – 20 Leasehold Improvements (mainly 25%) 10 – 33 Buildings 3.5
Schedule of Useful Life of the Asset	Since the interest rate implicit in the Group’s leases is not readily determinable, the incremental borrowing rate of the lessee is used. Subsequent to initial recognition, the right-of-use asset is accounted for using the cost model, and depreciated on a straight-line basis over the shorter of the lease term or useful life of the asset, as follows: Buildings 1-5 years Vehicles 3 years

Cash and Cash Equivalent (Table

Cash and Cash Equivalent (Tables)	12 Months Ended
	Dec. 31, 2023
Cash and Cash Equivalent [Abstract]
Schedule of Cash and Cash Equivalents	December 31, 2022 2023 Denominated in NIS 37,812 24,537 Denominated in USD 639,318 278,993 Denominated in GBP 2,643 663 Denominated in EURO 4,176 3,913 Denominated in CHF 1,380 1,437 Other 33 28 685,362 309,571

Trade Receivables (Tables)

Trade Receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Trade Receivables [Abstract]
Schedule of Other Receivables	December 31, 2022 2023 Trade receivables 6,770 13,370 Provision for impairment (*) (428 ) (660 ) 6,342 12,710 (*) All impairment losses derive from contracts with customers.
Schedule of Other Receivables	December 31, 2022 2023 Government authorities 2,495 1,956 Prepaid expenses 1,895 1,777 Others (*) 2,910 7,557 7,300 11,290 Presented under current assets 6,491 11,290 Presented under non-current assets 809 — (*) Including $6,353 in receivables for reimbursement of damaged inventory (see note 6).

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory [Abstract]
Schedule of Inventory	December 31, 2022 2023 Raw materials and work in progress 14,924 12,134 Finished goods 4,476 6,256 19,400 18,390

Property Plant and Equipment,_2

Property Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Property Plant and Equipment, Net [Abstract]
Schedule of Property Plant and Equipment, Net	Machinery, equipment and vehicles Computers Office furniture and equipment Leasehold improvements Raw materials for property Buildings Total Cost As of January 1, 2022 8,490 1,870 795 2,579 439 6,064 20,237 Acquisitions through business combinations 391 65 120 43 — — 619 Additions 3,125 2,075 677 3,543 — 20 9,440 Disposals (464 ) (23 ) — — (439 ) — (926 ) Effect of changes in exchange rates 267 (42 ) (1 ) (35 ) — (24 ) 165 As of December 31, 2022 11,809 3,945 1,591 6,130 — 6,060 29,535 Additions 7,179 984 241 3,509 — 110 12,023 Disposals (393 ) (13 ) (23 ) (204 ) — — (633 ) Effect of changes in exchange rates 454 111 44 16 — 611 1,236 As of December 31, 2023 19,049 5,027 1,853 9,451 — 6,781 42,161 Depreciation accrued As of January 1, 2022 8,490 1,870 795 935 439 18 12,547 Additions 99 496 74 838 — 205 1,712 Impairment loss 3,343 1,552 696 4,326 (439 ) — 9,478 Effect of changes in exchange rates (123 ) 27 26 31 — (6 ) (45 ) As of December 31, 2022 11,809 3,945 1,591 6,130 — 217 23,692 Additions 921 169 70 581 — 231 1,972 Disposals (253 ) (8 ) (7 ) (111 ) — — (379 ) Effect of changes in exchange rates (14 ) 81 43 11 — 39 160 As of December 31, 2023 12,463 4,187 1,697 6,611 — 487 25,445 Carrying amount As of December 31, 2022 — — — — — 5,843 5,843 As of December 31, 2023 6,586 840 156 2,840 — 6,294 16,716

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Intangible Assets [Abstract]
Schedule of Movement in Carrying Amount	Movement in carrying amount Goodwill Technology Development Costs Other Total Cost As of January 1, 2022 89,244 39,987 7,672 2,853 139,756 Acquisitions through business combinations 22,050 8,902 — 2,497 33,449 Effect of changes in exchange rates — (453 ) — 48 (405 ) As of December 31, 2022 111,294 48,436 7,672 5,398 172,800 Acquisitions of intangible — 2,235 — — 2,235 As of December 31, 2023 111,294 50,671 7,672 5,398 175,035 Amortization and impairment losses As of January 1, 2022 (89,244 ) (39,987 ) (7,672 ) (2,853 ) (139,756 ) Amortization for the year — (1,654 ) — (348 ) (2,002 ) Effect of changes in exchange rates — 13 — (10 ) 3 Impairment loss (22,050 ) (39,987 ) — (2,187 ) (31,045 ) As of December 31, 2022 (111,294 ) (48,436 ) (7,672 ) (5,398 ) (172,800 ) As of December 31, 2023 (111,294 ) (48,436 ) (7,672 ) (5,398 ) (172,800 ) Carrying amount As of December 31, 2022 — — — — — As of December 31, 2023 — 2,235 — — 2,235

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2023
Subsidiaries [Abstract]
Schedule of Presented Hereunder is a List of the Group’s Subsidiaries	Presented hereunder is a list of the main Group’s subsidiaries: Principal location of the 2022 2023 Name of company company’s activity % % Nano Dimension Technologies Ltd. Israel 100 % 100 % Nano Dimension USA Inc. USA 100 % 100 % Nano Dimension (HK) Limited Asia-Pacific 100 % 100 % Nano Dimension Australia Pty Ltd. (1) Australia — % 100 % Nano Dimension GmbH Germany 100 % 100 % J.A.M.E.S GmbH Germany 50 % 50 % Essemtec AG Switzerland 100 % 100 % Nano Dimension Swiss GmbH Switzerland 100 % 100 % Global Inkjet Systems Ltd. (2) UK 100 % 100 % Formatec Holding B.V. (2) Netherlands 100 % 100 % (1) In January 2023, the Company established an Australian-based subsidiary, Nano Australia. Nano Australia will perform sales and marketing activity and engage in possible collaboration agreements. (2) See note 9B.
Schedule of Acquisition Date Fair Value of Each Major Class of Consideration	The following table summarizes the acquisition date fair value of each major class of consideration: Cash 23,568 Deferred consideration 772 Earn-out cash consideration – Contingent consideration 5,196 Total consideration transferred 29,536
Schedule of Recognized Amounts of Assets Acquired and Liabilities	The following table summarizes the recognized amounts of assets acquired and liabilities assumed at the date of acquisition. Cash and cash equivalents 5,409 Inventories 3,396 Other current assets 1,199 Property and equipment, net 139 Technology 5,924 Customer relationships 548 Goodwill 14,580 Trade accounts payable (12 ) Other accounts payable and accrued expenses (1,064 ) Deferred tax (583 ) Total identifiable net assets acquired 29,536 Cash and cash equivalents 712 Trade and other receivables 691 Inventory 827 Property and equipment, net 480 Right-of-use assets 627 Deferred tax asset 857 Customer relationships 1,690 Intangible assets 3,237 Goodwill 7,470 Trade and other payables (1,275 ) Lease liability (434 ) Deferred tax liabilities (1,271 ) Total identifiable net assets acquired 13,611
Schedule of Cash Flows Derived	The aggregate cash flows derived for the Group as a result of the acquisition Cash and cash equivalents paid (23,568 ) Cash and cash equivalents of GIS 5,409 (18,159 ) Cash and cash equivalents paid (13,611 ) Cash and cash equivalents of Formatec Holding 712 (12,899 )

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
	Dec. 31, 2023
Other Payables [Abstract]
Schedule of Other Payables	December 31, 2022 2023 Accrued expenses and other 4,899 7,208 Contract liabilities 3,330 3,857 Lease liability 4,846 4,473 Employees and related liabilities 8,917 11,252 Government authorities 1,664 2,686 Current maturities in respect of government grants 494 262 24,150 29,738

Liability in Respect of Gover_2

Liability in Respect of Government Grants (Tables)	12 Months Ended
	Dec. 31, 2023
Liability in Respect of Government Grants [Abstract]
Schedule of Liability in Respect of Government Grants	2022 2023 Balance as of January 1 1,988 1,986 Payment of royalties (219 ) (298 ) Revaluation of the liability 217 469 Balance as of December 31 1,986 2,157 Current maturities in respect of government grants 494 262 Non-current liability in respect of government grants 1,492 1,895

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of Share Capital	The Company’s share capital (in thousands of ordinary shares) Ordinary shares 2022 2023 Issued and paid-up share capital as of December 31 258,564 235,597 Authorized share capital 500,000 500,000
Schedule of Issued Share Capital	Share capital (in thousands of shares of NIS 5 par value per share) Ordinary shares 2022 2023 Issued as of January 1 257,376 258,564 Repurchase of treasury shares — (32,016 ) Exercise of warrants during the period (*) — 3,559 Exercise of share options and RSUs during the period 1,188 5,490 Issued and paid-in share capital as of December 31 258,564 235,597 (*) See note 23(L).
Schedule of Foreign Currency Reserve	The movement in the foreign currency translation reserve is as follows: For the year ended December 31, 2022 2023 Currency Thousand USD Net change in foreign currency translation reserve for: GIS GBP (1,221 ) 205 Admatec-Formatec EURO 302 85 Essemtec and Nano Swiss CHF 114 1,910 Other (19 ) 146 (824 ) 2,346

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2023
Revenues [Abstract]
Schedule of Revenues	Revenues For the year ended December 31 2021 2022 2023 Consumables 1,631 5,487 7,795 Support services 1,117 3,217 4,590 Sales of systems 7,250 34,929 43,929 Research and development services 495 — — Total revenue 10,493 43,633 56,314
Schedule of Revenues Per Geographical Locations	Revenues per geographical locations: For the year ended December 31 2021 2022 2023 Americas 2,513 14,309 22,340 APAC 743 4,361 2,947 EMEA 7,237 24,963 31,027 Total revenue 10,493 43,633 56,314
Schedule of Timing of Revenue Recognition	Timing of revenue recognition: For the year ended December 31 2021 2022 2023 Services transferred over time 1,074 3,217 4,590 Goods transferred at a point in time 9,419 40,416 51,724 Total revenue 10,493 43,633 56,314
Schedule of Receivables and Contract Liabilities Deriving from Contracts with Customers	The table below provides information regarding receivables and contract liabilities deriving from contracts with customers. For the year ended 2022 2023 Trade receivables 6,342 12,710 Contract liabilities 3,330 3,857

Cost of Revenues (Tables)

Cost of Revenues (Tables)	12 Months Ended
	Dec. 31, 2023
Liability in Respect of Government Grants [Abstract]
Schedule of Cost of Revenues	For the year ended December 31 2021 2022 2023 Raw materials, materials and consumables 3,585 15,915 18,696 Payroll and related expenses 1,412 7,180 9,586 Other 733 1,848 2,477 Total 5,730 24,943 30,759

Further Detail of Profit or L_2

Further Detail of Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2023
Further Detail of Profit or Loss [Abstract]
Schedule of Further Detail of Profit or Loss	For the year ended December 31 2021 2022 2023 A. Research and development expenses, net Payroll 14,604 35,638 33,462 Share-based payment expenses 14,238 17,424 7,722 Materials 2,764 6,881 6,584 Subcontractors 2,864 10,344 6,717 Patent registration 441 506 689 Depreciation 5,697 3,038 3,859 Rental fees and maintenance 559 642 1,081 Other 637 1,290 1,890 41,804 75,763 62,004 Less – government grants (118 ) — — 41,686 75,763 62,004 B. Sales and marketing expenses Payroll 8,283 20,057 19,075 Share-based payment expenses 8,569 8,616 2,490 Marketing and advertising 4,053 5,057 4,685 Rental fees and maintenance 365 392 319 Travel abroad 749 2,567 2,555 Depreciation 318 1,502 1,369 Other 376 642 1,214 22,713 38,833 31,707 C. General and administrative expenses Payroll 2,880 9,321 14,032 Share-based payment expenses 6,974 4,940 8,448 Professional services 6,993 9,701 29,122 Office expenses 1,065 2,704 1,613 Travel abroad 461 743 674 Depreciation 210 563 926 Rental fees and maintenance 97 286 515 Other 964 2,199 2,924 19,644 30,457 58,254 D. Other income, net Other income (*) — — 3,774 Other expenses (**) — — (2,147 ) — — 1,627 E. Finance income Revaluation of liability in respect of government grants 25 — — Exchange rate differences 3,444 — 1,568 Revaluation of liabilities (***) 10,608 4,516 — Revaluation of financial assets at fair value through profit and loss (****) — — 23,462 Bank interest 3,832 18,449 45,904 17,909 22,965 70,934 Finance expenses Exchange rate differences — 16,135 — Bank and other fees 70 148 245 Finance expense in respect of lease liability 237 180 477 Revaluation of financial assets at fair value through profit and loss (****) — 62,791 — Revaluation of financial liabilities (***) — — 461 Revaluation of liability in respect of government grants 121 217 469 428 79,471 1,652 (*) See note 6. (**) See note 18(C) regarding termination liability due to reorganization. (***) See note 20 regarding financing transactions that included issuance of financial instruments accounted at fair value through profit and loss. (****) See note 20(C) regarding investment in securities measured at fair value through profit and loss.

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax [Abstract]
Schedule of Composition of Income Tax Expense (Income)	Composition of income tax expense (income) Year ended December 31 2021 2022 2023 Current tax expense 107 845 73 Deferred tax expenses (income) (5,013 ) (581 ) (11 ) Income tax expense (income) (4,906 ) 264 62
Schedule of Movement in Deferred Tax Assets and Liabilities	The movement in deferred tax assets and liabilities is attributable to the following items: Intangible Employee benefits Carryforward Total Balance of deferred tax asset (liability) as of January 1, 2022 (236 ) 516 491 771 Deferred tax asset (liability) acquired in business combinations (2,966 ) — 1,968 (998 ) Changes recognized in profit or loss 3,073 5 (2,497 ) 581 Changes recognized in other comprehensive income 96 (373 ) 38 (239 ) Balance of deferred tax asset (liability) as of December 31, 2022 (33 ) 148 — 115 Intangible Employee benefits Other Total deferred tax asset (liability) Balance of deferred tax asset (liability) as of January 1, 2023 (33 ) 148 — 115 Changes recognized in profit or loss 33 (22 ) — 11 Changes recognized in other comprehensive income — (126 ) (75 ) (201 ) Balance of net deferred tax asset (liability) as of December 31, 2023 — — (75 ) (75 )

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings per share [Abstract]
Schedule of Basic Loss Per Share	The calculation of basic loss per share as of December 31, 2023 was based on the loss attributable to the owners of the company divided by a weighted average number of ordinary shares outstanding, calculated as follows: For the year ended December 31 2021 2022 2023 Weighted average number of ordinary shares (thousands of shares) 247,335 257,794 248,019 Loss attributable to the owners of the Company (thousands USD) 200,777 227,423 54,550
Schedule of Weighted Average Number of Ordinary Shares	Weighted average number of ordinary shares: Year ended December 31 2021 2022 2023 Thousands of shares of NIS 5.0 par value Thousands of shares of NIS 5.0 par value Thousands of shares of NIS 5.0 par value Balance as of January 1 172,052 257,376 258,564 Effect of share options exercised 2,558 418 687 Effect of warrants exercised 575 — 2,307 Effect of shares issued during the year 72,150 — 1,893 Repurchase of treasury shares — — (15,432 ) Weighted average number of ordinary shares used to calculate basic loss per share as of December 31 247,335 257,794 248,019
Schedule of Loss Attributable to Owners of the Company (Diluted)	Loss attributable to owners of the company (diluted) Year ended December 31 2021 2022 2023 Loss used to calculate basic loss per share 200,777 227,423 54,550 Changes in fair value of share price protection liability 3,783 — — Changes in fair value of warrants classified as liabilities 456 227 7 Loss attributable to ordinary shareholders 205,016 227,650 54,557
Schedule of Weighted Average Number of Ordinary Shares (Diluted)	Weighted average number of ordinary shares (diluted) Year ended December 31 2021 2022 2023 Thousands of shares of NIS 5.0 par value Thousands of shares of NIS 5.0 par value Thousands of shares of NIS 5.0 par value Weighted average number of ordinary shares used to calculate loss per share 247,335 257,794 248,019 Effect of share price protection on issue 702 — — Effect of warrants issued 95 96 96 Weighted average number of ordinary shares used to calculate diluted loss per share as of December 31 248,132 257,890 248,115

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2023
Employee Benefits [Abstract]
Schedule of Composition of Employee Benefits	Composition of employee benefits December 31, December 31, 2022 2023 Presented under current liabilities – other payables: Short-term employee benefits 8,917 11,252 Total 8,917 11,252 Presented under non-current liabilities – employee benefits: Long-term employee benefits 274 289 Recognized liability for defined benefit plan, net 1,188 2,484 Total 1,462 2,773
Schedule of Movement in Net Defined Benefit Liabilities (Assets) and In Their Components	Movement in net defined benefit liabilities (assets) and in their components Defined benefit obligation Fair value of plan assets Net defined benefit 2022 2023 2022 2023 2022 2023 Balance as of January 1 15,816 14,101 (11,671 ) (12,913 ) 4,145 1,188 Included in profit or loss Current service cost 487 459 — — 487 459 Past service cost — (385 ) — — — (385 ) Interest cost (income) 61 341 (45 ) (312 ) 16 29 Administrative cost 21 24 — — 21 24 Effect of movements in exchange rates — 1,404 — (1,286 ) — 118 Included in other comprehensive income Actuarial loss (gain) arising from financial assumptions (3,529 ) 1,284 — — (3,529 ) 1,284 Actuarial loss arising from other assumptions 721 — — — 721 — Return on plan assets excluding interest income — — (51 ) 361 (51 ) 361 Effect of movements in exchange rates (112 ) 260 14 (185 ) (98 ) 75 Other movements Contributions paid by the employer — — (524 ) (669 ) (524 ) (669 ) Contributions paid by the employees and plan participants 1,950 3,207 (1,950 ) (3,207 ) — — Benefits paid (1,314 ) (1,102 ) 1,314 1,102 — — Changes from business combinations and loss of control — — — — — — Balance as of December 31 14,101 19,593 (12,913 ) (17,109 ) 1,188 2,484
Schedule of Principal Actuarial Assumptions at the Reporting Date (Expressed As Weighted Averages)	Principal actuarial assumptions at the reporting date (expressed as weighted averages): 2022 2023 % % Discount rate as of December 31 2.35 1.9 Future salary growth 1.25 1.9 Interest rate on the savings account 1.75 1.9 Price inflation 1.25 1.9 Social security increase 1.25 1.9 Future pension growth 0 0
Schedule of Relevant Actuarial Assumptions, Holding Other Assumptions Constant	Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below: December 31, 0.5 percentage 0.5 percentage 2022 2023 2022 2023 Future salary growth 50 79 (49 ) (78 ) Discount rate (884 ) (1,273 ) 1,001 1,431

Share-Based Payment (Tables)

Share-Based Payment (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment [Abstract]
Schedule of Fair Value of the Options	The following is the data used in determining the fair value of the options granted in 2022-2023: 19.A - Consultants Fair value in the grant date (thousands USD) 2,049 Range of share price (USD) 2.46-2.86 Range of exercise price (USD) 1.00-3.05 Range of expected share price volatility 103.20%-121.85 % Range of estimated life (years) 4.5-8 Range of weighted average of risk-free interest rate 4.33%-4.50 % Expected dividend yield — 19.B - Directors 2022 2023 Fair value in the grant date (thousands USD) 21,708 — Range of share price (USD) 1.38-6.52 — Range of exercise price (USD) 0-9.33 — Range of expected share price volatility 93.62%-125.9 % — Range of estimated life (years) 4-7.07 — Range of weighted average of risk-free interest rate 0.29%-1.33 % — Expected dividend yield — —
Schedule of Fair Value of the RSUs Granted	The following is the range of fair value of the RSUs granted during the years 2021-2023: (in U.S dollars) 2021 2022 2023 Range of fair value of the RSUs granted during the year 4.62-10.94 2.47-3.82 2.39-2.86
Schedule of Number of Share Options and RSUs Granted	The number of share options and RSUs granted to employees and consultants, and included in Note 19.A are as follows: 2022 2023 Share options Replacement Share options Outstanding of January 1 20,768,200 254,409 27,630,207 Granted during the year 13,555,000 — 5,838,000 Exercised during the year (1,084,331 ) (116,362 ) (6,922,002 ) Forfeited or expired during the year (3,204,932 ) (40,907 ) (3,983,731 ) Share options exchange (2,500,870 ) — — Outstanding of December 31 27,533,067 97,140 22,562,474 Exercisable as of December 31 2,398,972 — 2,323,530 2022 2023 Outstanding of January 1 34,410,284 34,532,431 Granted during the year 285,000 270,000 Exercised during the year (20,418 ) (4,895,805 ) Forfeited or expired during the year (142,435 ) (133,427 ) Outstanding of December 31 34,532,431 29,773,199 Exercisable as of December 31 33,120,886 28,327,309

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Schedule of Classification and Linkage Terms of Financial Instruments	The following is the classification and linkage terms of the financial instruments of the Group: NIS USD Other Total December 31, 2023 Cash 24,537 278,993 6,041 309,571 Bank deposits 110,881 431,086 — 541,967 Restricted deposits 555 386 — 941 Trade receivables (net) 67 8,193 4,450 12,710 Other receivables 5,126 2,935 1,452 9,513 Investment in securities — 138,446 — 138,446 141,166 860,039 11,943 1,013,148 Financial liabilities at amortized cost (9,415 ) (10,019 ) (11,161 ) (30,595 ) Total net financial assets 131,751 850,020 782 982,553 December 31, 2022 Cash 37,812 639,318 8,232 685,362 Bank deposits 100,289 246,374 — 346,663 Restricted deposits 524 386 — 910 Trade receivables (net) 46 1,867 4,429 6,342 Other receivables 1,817 3,150 2,333 7,300 Investment in securities — 114,984 — 114,984 140,488 1,006,079 14,994 1,161,561 Financial liabilities at amortized cost (11,545 ) (9,851 ) (16,340 ) (37,736 )
Schedule of Sensitivity Analysis of Changes in Profit (loss) and Equity Exchange Rate	The following is a sensitivity analysis of changes to profit (loss) and equity in the exchange rate of the NIS as of December 31: 2022 2023 Increase at a rate of 5% 6,447 6,588 Increase at a rate of 10% 12,894 13,175 Decrease at a rate of 5% (6,447 ) (6,588 ) Decrease at a rate of 10% (12,894 ) (13,175 )
Schedule of Measured at Fair Value Hierarchy Levels	The table below presents an analysis of financial instruments measured at fair value through profit or loss using a valuation methodology in accordance with the fair value hierarchy levels (for a definition of the various hierarchy levels, see Note 2.E regarding the basis of preparation of the financial statements). December 31, 2023 Level 1 Level 2 Total Financial assets: Traded shares 138,446 — 138,446 Total assets: 138,446 — 138,446 Financial liabilities: Liability in respect of warrants — 56 56 Total liabilities — 56 56 Presented under current liabilities — 56 56 December 31, 2022 Level 1 Level 2 Total Financial assets: Traded shares 114,984 — 114,984 Total assets: 114,984 — 114,984 Financial liabilities: Liability in respect of warrants — 69 69 Contingent consideration in business combination — 4,982 4,982 Total liabilities — 5,051 5,051 Presented under current liabilities — 4,982 4,982 Presented under non-current liabilities — 69 69
Schedule of Repayment Dates of Financial Liabilities	The table below presents the repayment dates of the Group’s financial liabilities based on the contractual terms in undiscounted amounts: First year More than Total December 31, 2023 Trade payables 4,696 — 4,696 Other payables 9,838 — 9,838 Financial derivatives and deferred consideration 56 — 56 Lease liabilities 4,473 8,742 13,215 Other long-term liability 38 595 633 Liability in respect of government grants 262 1,895 2,157 19,363 11,232 30,595 December 31, 2022 Trade payables 3,722 — 3,722 Other payables 18,810 — 18,810 Financial derivatives 8,798 69 8,867 Lease liabilities 4,846 12,374 17,220 Other long-term liability 363 1,011 1,374 Liability in respect of government grants 494 1,492 1,986 37,033 14,946 51,979

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Right-of-Use Assets	Right-of-use assets: Buildings Vehicles Total Balance as at January 1, 2022 4,192 299 4,491 Acquisition through business combinations 627 — 627 Depreciation 3,349 221 3,570 Disposals 95 58 153 Additions 14,419 319 14,738 Remeasurement 459 — 459 Effect of changes in exchange rates (52 ) (1 ) (53 ) Balance as at December 31, 2022 16,201 338 16,539 Depreciation 4,316 256 4,572 Disposals 293 46 339 Additions 613 316 929 Remeasurement (536 ) — (536 ) Effect of changes in exchange rates 44 7 51 Balance as at December 31, 2023 11,713 359 12,072
Schedule of Maturity Analysis of the Group's Lease Liabilities	Maturity analysis of the Group’s lease liabilities: December 31, December 31, 2022 2023 Maturity analysis of the Group’s lease liabilities: Less than one year 4,846 4,473 One to five years 12,189 8,520 Above 5 years 185 222 Total 17,220 13,215
Schedule of Amounts Recognized in Profit or Loss	Amounts recognized in profit or loss 2021 2022 2023 Interest expenses on lease liability 237 180 477 Expenses relating to leases 1,592 3,723 4,911 1,829 3,903 5,388

Transactions and Balances wit_2

Transactions and Balances with Related Parties (Tables)	12 Months Ended
	Dec. 31, 2023
Transactions and Balances with Related Parties [Abstract]
Schedule of Balances with Related Parties	Balances with related parties December 31, 2022 2023 Employee benefits liabilities 387 1,474
Schedule of Shareholder and Other Related Parties Benefits	Shareholders and other related parties’ benefits Year ended on December 31, 2021 2022 2023 Salaries and related expenses- related parties employed by the Group (*) 13,629 10,185 11,818 Number of related parties 7 8 8 Compensation for directors not employed by the Group 3,951 374 408 Number of directors 8 7 8 (*) The figures include share-based payment expenses of $6,692 (2022: $7,333, 2021: $10,925)

Basis of Preparation (Details)

Basis of Preparation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Basis of Preparation [Abstract]
Goodwill and intangible asset	$ 40,523	$ 140,290

Material Accounting Policies (D

Material Accounting Policies (Details) - Schedule of Details Regarding the Exchange Rate - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Details Regarding The Exchange Rate [Abstract]
Consumer Price Index	$ 111.2	$ 108	$ 102.6
Exchange rate of Euro	1.11	1.07	1.13
Exchange rate of CHF	1.19	1.08	1.09
Exchange rate of NIS	0.28	0.28	0.32
Exchange rate of GBP	1.27	1.2	1.35
Change in percentages:
Change in percentages of Consumer Price Index	2.96	5.26	1.48
Change in percentages of Euro	3.71	(5.62)	(7.38)
Change in percentages of CHF	9.7	(0.54)	(3.54)
Change in percentages of NIS	(2.98)	(11.62)	3.23
Change in percentages of GBP	$ 5.8	$ (10.8)	$ (0.74)

Material Accounting Policies _2

Material Accounting Policies (Details) - Schedule of Property Plant and Equipment, Useful Life Span of the Assets	12 Months Ended
	Dec. 31, 2023
Machinery and equipment [Member] | Bottom of range [member]
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Depreciation rates useful life span of assets	7%
Machinery and equipment [Member] | Top of range [member]
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Depreciation rates useful life span of assets	25%
Computers [Member] | Bottom of range [member]
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Depreciation rates useful life span of assets	10%
Computers [Member] | Top of range [member]
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Depreciation rates useful life span of assets	33%
Office furniture and equipment [Member] | Bottom of range [member]
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Depreciation rates useful life span of assets	7%
Office furniture and equipment [Member] | Top of range [member]
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Depreciation rates useful life span of assets	20%
Leasehold Improvements [Member] | Bottom of range [member]
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Depreciation rates useful life span of assets	10%
Leasehold Improvements [Member] | Top of range [member]
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Depreciation rates useful life span of assets	33%
Buildings [Member]
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Depreciation rates useful life span of assets	3.50%

Material Accounting Policies _3

Material Accounting Policies (Details) - Schedule of Property Plant and Equipment, Useful Life Span of the Assets (Parentheticals) - Top of range [member]	12 Months Ended
	Dec. 31, 2023
Schedule of Property Plant and Equipment, Useful Life Span of the Assets [Abstract]
Computer mainly	33%
Leasehold Improvements mainly	25%

Material Accounting Policies _4

Material Accounting Policies (Details) - Schedule of Useful Life of the Asset	12 Months Ended
	Dec. 31, 2023
Buildings [Member] | Bottom of range [member]
Material Accounting Policies (Details) - Schedule of Useful Life of the Asset [Line Items]
Useful life of asset	1 year
Buildings [Member] | Top of range [member]
Material Accounting Policies (Details) - Schedule of Useful Life of the Asset [Line Items]
Useful life of asset	5 years
Motor vehicles [Member]
Material Accounting Policies (Details) - Schedule of Useful Life of the Asset [Line Items]
Useful life of asset	3 years

Cash and Cash Equivalent (Detai

Cash and Cash Equivalent (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Lease offices amount	$ 60
Unrestricted bank deposits	$ 541,967	$ 346,663
Bottom of Range [Member]
Cash and Cash Equivalents [Line Items]
Annual interest rate	0.01%
Annual fixed interest rate	4.60%
Top of Range [Member]
Cash and Cash Equivalents [Line Items]
Annual interest rate	5.10%
Annual fixed interest rate	7.17%
Lease [Member]
Cash and Cash Equivalents [Line Items]
Restricted deposit	$ 881

Cash and Cash Equivalent (Det_2

Cash and Cash Equivalent (Details) - Schedule of Cash and Cash Equivalents - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and Cash Equivalent (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 309,571	$ 685,362	$ 853,626	$ 585,338
Denominated in NIS [Member]
Cash and Cash Equivalent (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	24,537	37,812
Denominated in USD [Member]
Cash and Cash Equivalent (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	278,993	639,318
Denominated in GBP [Member]
Cash and Cash Equivalent (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	663	2,643
Denominated in EURO [Member]
Cash and Cash Equivalent (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	3,913	4,176
Denominated in CHF [Member]
Cash and Cash Equivalent (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	1,437	1,380
Other [Member]
Cash and Cash Equivalent (Details) - Schedule of Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 28	$ 33

Trade Receivables (Details)

Trade Receivables (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Trade Receivables [Abstract]
Reimbursement of damaged inventory	$ 6,353

Trade Receivables (Details) - S

Trade Receivables (Details) - Schedule of Trade Receivables - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Schedule Of Trade Receivables [Abstract]
Trade receivables		$ 13,370	$ 6,770
Provision for impairment	[1]	(660)	(428)
Trade receivables total		$ 12,710	$ 6,342
[1]All impairment losses derive from contracts with customers.

Trade Receivables (Details) -_2

Trade Receivables (Details) - Schedule of Other Receivables - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Schedule Of Other Receivables [Abstract]
Government authorities		$ 1,956	$ 2,495
Prepaid expenses		1,777	1,895
Others	[1]	7,557	2,910
Total		11,290	7,300
Presented under current assets		11,290	6,491
Presented under non-current assets			$ 809
[1]Including $6,353 in receivables for reimbursement of damaged inventory (see note 6).

Inventory (Details)

Inventory (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Inventory [Abstract]
Inventory written off	$ 4,959
Net excess of receivables	$ 3,774

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Inventory - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Inventory [Abstract]
Raw materials and work in progress	$ 12,134	$ 14,924
Finished goods	6,256	4,476
Total	$ 18,390	$ 19,400

Property Plant and Equipment,_3

Property Plant and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property Plant and Equipment, Net [Abstract]
Acquisition of property and equipment on credit	$ 726	$ 512
Impairment losses of property, plant and equipment		$ 9,478	$ 8,031

Property Plant and Equipment,_4

Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cost [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	$ 29,535	$ 20,237
Acquisitions through business combinations		619
Additions	12,023	9,440
Disposals	(633)	(926)
Effect of changes in exchange rates	1,236	165
Ending balance	42,161	29,535
Cost [Member] | Machinery, equipment and vehicles [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	11,809	8,490
Acquisitions through business combinations		391
Additions	7,179	3,125
Disposals	(393)	(464)
Effect of changes in exchange rates	454	267
Ending balance	19,049	11,809
Cost [Member] | Computers [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	3,945	1,870
Acquisitions through business combinations		65
Additions	984	2,075
Disposals	(13)	(23)
Effect of changes in exchange rates	111	(42)
Ending balance	5,027	3,945
Cost [Member] | Office furniture and equipment [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	1,591	795
Acquisitions through business combinations		120
Additions	241	677
Disposals	(23)
Effect of changes in exchange rates	44	(1)
Ending balance	1,853	1,591
Cost [Member] | Leasehold improvements [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	6,130	2,579
Acquisitions through business combinations		43
Additions	3,509	3,543
Disposals	(204)
Effect of changes in exchange rates	16	(35)
Ending balance	9,451	6,130
Cost [Member] | Raw materials for property [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance		439
Acquisitions through business combinations
Additions
Disposals		(439)
Effect of changes in exchange rates
Ending balance
Cost [Member] | Buildings [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	6,060	6,064
Acquisitions through business combinations
Additions	110	20
Disposals
Effect of changes in exchange rates	611	(24)
Ending balance	6,781	6,060
Depreciation accrued [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	23,692	12,547
Additions	1,972	1,712
Impairment loss		9,478
Disposals	(379)
Effect of changes in exchange rates	160	(45)
Ending balance	25,445	23,692
Depreciation accrued [Member] | Machinery, equipment and vehicles [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	11,809	8,490
Additions	921	99
Impairment loss		3,343
Disposals	(253)
Effect of changes in exchange rates	(14)	(123)
Ending balance	12,463	11,809
Depreciation accrued [Member] | Computers [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	3,945	1,870
Additions	169	496
Impairment loss		1,552
Disposals	(8)
Effect of changes in exchange rates	81	27
Ending balance	4,187	3,945
Depreciation accrued [Member] | Office furniture and equipment [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	1,591	795
Additions	70	74
Impairment loss		696
Disposals	(7)
Effect of changes in exchange rates	43	26
Ending balance	1,697	1,591
Depreciation accrued [Member] | Leasehold improvements [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	6,130	935
Additions	581	838
Impairment loss		4,326
Disposals	(111)
Effect of changes in exchange rates	11	31
Ending balance	6,611	6,130
Depreciation accrued [Member] | Raw materials for property [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance		439
Additions
Impairment loss		(439)
Disposals
Effect of changes in exchange rates
Ending balance
Depreciation accrued [Member] | Buildings [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance	217	18
Additions	231	205
Impairment loss
Disposals
Effect of changes in exchange rates	39	(6)
Ending balance	487	217
Carrying amount [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance		5,843
Ending balance	16,716
Carrying amount [Member] | Machinery, equipment and vehicles [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance
Ending balance	6,586
Carrying amount [Member] | Computers [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance
Ending balance	840
Carrying amount [Member] | Office furniture and equipment [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance
Ending balance	156
Carrying amount [Member] | Leasehold improvements [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance
Ending balance	2,840
Carrying amount [Member] | Raw materials for property [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance
Ending balance
Carrying amount [Member] | Buildings [Member]
Property Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment, Net [Line Items]
Beginning balance		$ 5,843
Ending balance	$ 6,294

Intangible Assets (Details)

Intangible Assets (Details) $ in Thousands	1 Months Ended		12 Months Ended
	Aug. 31, 2023 USD ($)	Aug. 31, 2023 GBP (£)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 GBP (£)
Intangible Assets [Line Items]
Shares acquired	$ 1,760	£ 2,235
Consideration transferred					$ 1,200	£ 1,524
Recoverable amount			$ 40,523	$ 140,290
Estimated percentage			21%	20%
Revenues and revenues terminal growth rate, description			Revenues annual growth rate is expected to gradually decrease from 35.8% in 2023 to 21.5% in 2027.
Revenues margin expected description			EBITDA margin is expected to gradually increase from negative 153.8% in 2023, to negative 47.6% in 2027.	EBITDA margin is expected to gradually increase from negative 280.7% in 2022 to 17.1% in 2030 onward, which represents the EBITDA margin assumed for the long-term. This estimation is supported by a sample of projected EBITDA margin of comparable companies, according to analyst reports.
Effective tax rate				16%
NanoFabrica’s Revenues [Member]
Intangible Assets [Line Items]
Revenues and revenues terminal growth rate, description				Revenues annual growth rate is expected to gradually decrease from 33.33% in 2026 to 5% in 2029. From 2030 onward, revenues are expected to increase at an annual rate of 3%, which reflects the long-term growth rate assumed.

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Movement in Carrying Amount - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Movement in Carrying Amount [Line Items]
Cost at beginning	$ 172,800	$ 139,756
Amortization and impairment losses beginning	(172,800)	(139,756)
Carrying amount beginning
Acquisitions through business combinations		33,449
Effect of changes in exchange rates		(405)
Cost at ending	175,035	172,800
Acquisitions of intangible	2,235
Amortization for the year		(2,002)
Effect of changes in exchange rates		3
Impairment loss		(31,045)
Amortization and impairment losses ending	(172,800)	(172,800)
Carrying amount ending	2,235
Goodwill [Member]
Schedule of Movement in Carrying Amount [Line Items]
Cost at beginning	111,294	89,244
Amortization and impairment losses beginning	(111,294)	(89,244)
Carrying amount beginning
Acquisitions through business combinations		22,050
Effect of changes in exchange rates
Cost at ending	111,294	111,294
Acquisitions of intangible
Amortization for the year
Effect of changes in exchange rates
Impairment loss		(22,050)
Amortization and impairment losses ending	(111,294)	(111,294)
Carrying amount ending
Technology [Member]
Schedule of Movement in Carrying Amount [Line Items]
Cost at beginning	48,436	39,987
Amortization and impairment losses beginning	(48,436)	(39,987)
Carrying amount beginning
Acquisitions through business combinations		8,902
Effect of changes in exchange rates		(453)
Cost at ending	50,671	48,436
Acquisitions of intangible	2,235
Amortization for the year		(1,654)
Effect of changes in exchange rates		13
Impairment loss		(39,987)
Amortization and impairment losses ending	(48,436)	(48,436)
Carrying amount ending	2,235
Development Costs [Member]
Schedule of Movement in Carrying Amount [Line Items]
Cost at beginning	7,672	7,672
Amortization and impairment losses beginning	(7,672)	(7,672)
Carrying amount beginning
Acquisitions through business combinations
Effect of changes in exchange rates
Cost at ending	7,672	7,672
Acquisitions of intangible
Amortization for the year
Effect of changes in exchange rates
Impairment loss
Amortization and impairment losses ending	(7,672)	(7,672)
Carrying amount ending
Other intangible assets [Member]
Schedule of Movement in Carrying Amount [Line Items]
Cost at beginning	5,398	2,853
Amortization and impairment losses beginning	(5,398)	(2,853)
Carrying amount beginning
Acquisitions through business combinations		2,497
Effect of changes in exchange rates		48
Cost at ending	5,398	5,398
Acquisitions of intangible
Amortization for the year		(348)
Effect of changes in exchange rates		(10)
Impairment loss		(2,187)
Amortization and impairment losses ending	(5,398)	(5,398)
Carrying amount ending

Subsidiaries (Details)

Subsidiaries (Details) £ in Thousands

12 Months Ended

Aug. 22, 2022 USD ($)

Aug. 22, 2022 GBP (£)

Jan. 04, 2022 USD ($)

Jan. 04, 2022 GBP (£)

Dec. 31, 2023 USD ($)

Dec. 31, 2023 GBP (£)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Jun. 30, 2025 USD ($)

Jun. 30, 2024 USD ($)

Dec. 31, 2023 GBP (£)

Jun. 30, 2023 GBP (£)

Mar. 31, 2023 GBP (£)

Jul. 07, 2022

Mar. 31, 2022 USD ($)

Mar. 31, 2022 GBP (£)

Subsidiaries [Line Items]

Percentage of voting interests

100%

Selling shareholders amount

$ 1,349

£ 1,000

Deferred consideration shareholders, percentage

39%

39%

Aggregate amount

£ 7,000

Gross profit based earn-out consideration

3,000

Gross profit

£ 9,364

6,962

Revenues based earn-out

3,000

Revenues | $

$ 30,856,000

$ 29,582,000

$ 9,371,000

Revenue paid

$ 1,163

£ 1,000

Deferred consideration amount

£ 522

Selling shareholders, percentage

39%

Payment of settle liabilities (in Dollars) | $

5,544

Acquisition related costs (in Dollars) | $

888

Cash paid (in Dollars) | $

13,611,000

Contingent consideration [member]

Subsidiaries [Line Items]

Gross profit

5,570

Selling shareholders, percentage

39%

General and Administrative Expenses [member]

Subsidiaries [Line Items]

Acquisition related costs (in Dollars) | $

$ 1,094,000

Global Inkjet Systems Ltd. [Member]

Subsidiaries [Line Items]

Revenues

12,869,000

£ 9,537

Subsequent [Member]

Subsidiaries [Line Items]

Deferred consideration amount

$ 435,000

$ 348,000

£ 750

Bottom of range [member]

Subsidiaries [Line Items]

Percentage of EBITDA

50%

50%

Remaining contingent consideration

£ 4,500

Top of range [member]

Subsidiaries [Line Items]

Percentage of EBITDA

50%

50%

Remaining contingent consideration

£ 6,000

Acquisition of Formatec Holdings [member]

Subsidiaries [Line Items]

Percentage of voting interests

100%

EBITDA [Member]

Subsidiaries [Line Items]

Earn-out consideration

$ 535,000

£ 1,000

$ 396,000

GIS Revenues Threshold [member]

Subsidiaries [Line Items]

Revenue of GIS

£ 8,584

Business Combination [member]

Subsidiaries [Line Items]

Earn-out consideration shareholders

39%

39%

Subsidiaries (Details) - Schedu

Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Nano Dimension Technologies Ltd. [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company		Israel
Principal location of the company’s activity		100%	100%
Nano Dimension USA Inc. [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company		USA
Principal location of the company’s activity		100%	100%
Nano Dimension (HK) Limited [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company		Asia-Pacific
Principal location of the company’s activity		100%	100%
Nano Dimension Australia Pty Ltd [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company	[1]	Australia
Principal location of the company’s activity	[1]	100%
Nano Dimension GmbH [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company		Germany
Principal location of the company’s activity		100%	100%
J.A.M.E.S GmbH [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company		Germany
Principal location of the company’s activity		50%	50%
Essemtec AG [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company		Switzerland
Principal location of the company’s activity		100%	100%
Nano Dimension Swiss GmbH [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company		Switzerland
Principal location of the company’s activity		100%	100%
Global Inkjet Systems Ltd. [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company	[2]	UK
Principal location of the company’s activity	[2]	100%	100%
Formatec Holding B.V. [Member]
Subsidiaries (Details) - Schedule of Presented Hereunder is a List of the Group’s Subsidiaries [Line Items]
Name of company	[2]	Netherlands
Principal location of the company’s activity	[2]	100%	100%
[1] In January 2023, the Company established an Australian-based subsidiary, Nano Australia. Nano Australia will perform sales and marketing activity and engage in possible collaboration agreements. See note 9B.

Subsidiaries (Details) - Sche_2

Subsidiaries (Details) - Schedule of Acquisition Date Fair Value of Each Major Class of Consideration - Acquisition of GIS [member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Subsidiaries (Details) - Schedule of Acquisition Date Fair Value of Each Major Class of Consideration [Line Items]
Cash	$ 23,568
Deferred consideration	772
Earn-out cash consideration – Contingent consideration	5,196
Total consideration transferred	$ 29,536

Subsidiaries (Details) - Sche_3

Subsidiaries (Details) - Schedule of Recognized Amounts of Assets Acquired and Liabilities $ in Thousands	Dec. 31, 2023 USD ($)
Acquisition of GIS [Member]
Subsidiaries (Details) - Schedule of Recognized Amounts of Assets Acquired and Liabilities [Line Items]
Cash and cash equivalents	$ 5,409
Inventories	3,396
Other current assets	1,199
Property and equipment, net	139
Technology	5,924
Customer relationships	548
Goodwill	14,580
Trade accounts payable	(12)
Other accounts payable and accrued expenses	(1,064)
Deferred tax	(583)
Total identifiable net assets acquired	29,536
Acquisition of Formatec Holdings [Member]
Subsidiaries (Details) - Schedule of Recognized Amounts of Assets Acquired and Liabilities [Line Items]
Cash and cash equivalents	712
Trade and other receivables	691
Inventories	827
Property and equipment, net	480
Right-of-use assets	627
Deferred tax asset	857
Customer relationships	1,690
Intangible assets	3,237
Goodwill	7,470
Trade accounts payable	(1,275)
Lease liability	(434)
Deferred tax liabilities	(1,271)
Total identifiable net assets acquired	$ 13,611

Subsidiaries (Details) - Sche_4

Subsidiaries (Details) - Schedule of Cash Flows Derived $ in Thousands	Dec. 31, 2023 USD ($)
Acquisition of GIS [Member]
Subsidiaries (Details) - Schedule of Cash Flows Derived [Line Items]
Cash and cash equivalents paid	$ (23,568)
Cash and cash equivalents	5,409
Total cash and cash equivalents	(18,159)
Acquisition of Formatec Holdings [Member]
Subsidiaries (Details) - Schedule of Cash Flows Derived [Line Items]
Cash and cash equivalents paid	(13,611)
Cash and cash equivalents	712
Acquisition of Essemtec [Member]
Subsidiaries (Details) - Schedule of Cash Flows Derived [Line Items]
Total cash and cash equivalents	$ (12,899)

Other Payables (Details) - Sche

Other Payables (Details) - Schedule of Other Payables - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Other Payables [Abstract]
Accrued expenses and other	$ 7,208	$ 4,899
Contract liabilities	3,857	3,330
Lease liability	4,473	4,846
Employees and related liabilities	11,252	8,917
Government authorities	2,686	1,664
Current maturities in respect of government grants	262	494
Other payables, Total	$ 29,738	$ 24,150

Liability in Respect of Gover_3

Liability in Respect of Government Grants (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Liability in Respect of Government Grants [Line Items]
Aggregate amount of grants received (in Dollars)	$ 3,843
Discount rate	19%
Bottom of Range [Member]
Liability in Respect of Government Grants [Line Items]
Percentage of expenditures	30%
Royalties rate	3%
Top of range [member]
Liability in Respect of Government Grants [Line Items]
Percentage of expenditures	85%
Royalties rate	3.50%
Israeli Innovation Authority (“IIA”) [Member]
Liability in Respect of Government Grants [Line Items]
Aggregate amount of grants received (in Dollars)	$ 8,745

Liability in Respect of Gover_4

Liability in Respect of Government Grants (Details) - Schedule of Liability in Respect of Government Grants - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Liability in Respect of Government Grants [Abstract]
Balance as of January 1	$ 1,986	$ 1,988
Payment of royalties	(298)	(219)
Revaluation of the liability	469	217
Balance as of December 31	2,157	1,986
Current maturities in respect of government grants	262	494
Non current liability in respect of government grants	$ 1,895	$ 1,492

Equity (Details)

Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2021	Oct. 30, 2023	Oct. 17, 2023	Oct. 12, 2023	Aug. 31, 2023
Equity [Line Items]
Aggregate share amount (in Shares)		74,100,000
Gross proceeds	$ 832,980,000
Issuance expenses	$ 796,346,000
Non-tradable warrants (in Shares)	1,137,500
Share capital, description	In February 2023, the Company announced that it would put into action its previously authorized share repurchase plan allowing us to invest up to $100,000 to repurchase the Company’s ADSs from time to time in open market transactions, and/or in privately negotiated transactions or in any other legally permissible ways, depending on market conditions, share price, trading volume and other factors.
Repurchase plan	$ 200,000		$ 200,000,000	$ 200,000		$ 200,000
Ownership percentage	10%
Repurchase Plan [Member]
Equity [Line Items]
Repurchase plan						200,000
Board of Directors [Member]
Equity [Line Items]
Repurchase plan						$ 200,000,000
Treasury shares [member]
Equity [Line Items]
Ordinary shares issued (in Shares)	32,026,894
Constituted issued and paid up share capital percentage	12%
Repurchase plan					$ 4,160,138
Ordinary shares [member]
Equity [Line Items]
Repurchase plan	$ 200,000
Ownership percentage	10%

Equity (Details) - Schedule of

Equity (Details) - Schedule of Share Capital - shares	Dec. 31, 2023	Dec. 31, 2022
Schedule of Share Capital [Line Items]
Issued and paid-up share capital as of December 31	235,597	258,564
Authorized share capital	500,000	500,000

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of Issued Share Capital - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Schedule of Issued Share Capital [Line Items]
Issued as of January 1		258,564	257,376
Repurchase of treasury shares (in Dollars)		$ (32,016)
Exercise of warrants during the period	[1]	3,559
Exercise of share options and RSUs during the period		5,490	1,188
Issued and paid-in share capital as of December 31		235,597	258,564
[1] See note 23(L).

Equity (Details) - Schedule o_3

Equity (Details) - Schedule of Foreign Currency Reserve - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Net change in foreign currency translation reserve for:
Net change in foreign currency translation reserve	$ 2,346	$ (824)
GIS [Member]
Net change in foreign currency translation reserve for:
Net change in foreign currency translation reserve	205	(1,221)
Admatec-Formatec [Member]
Net change in foreign currency translation reserve for:
Net change in foreign currency translation reserve	85	302
Essemtec and Nano Swiss [Member]
Net change in foreign currency translation reserve for:
Net change in foreign currency translation reserve	1,910	114
Other [Member]
Net change in foreign currency translation reserve for:
Net change in foreign currency translation reserve	$ 146	$ (19)

Revenues (Details) - Schedule o

Revenues (Details) - Schedule of Revenues - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues (Details) - Schedule of Revenues [Line Items]
Total revenue	$ 56,314	$ 43,633	$ 10,493
Consumables [Member]
Revenues (Details) - Schedule of Revenues [Line Items]
Total revenue	7,795	5,487	1,631
Support services [Member]
Revenues (Details) - Schedule of Revenues [Line Items]
Total revenue	4,590	3,217	1,117
Sales of systems [Member]
Revenues (Details) - Schedule of Revenues [Line Items]
Total revenue	43,929	34,929	7,250
Research and development services [Member]
Revenues (Details) - Schedule of Revenues [Line Items]
Total revenue			$ 495

Revenues (Details) - Schedule_2

Revenues (Details) - Schedule of Revenues Per Geographical Locations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues (Details) - Schedule of Revenues Per Geographical Locations [Line Items]
Total revenue	$ 56,314	$ 43,633	$ 10,493
Americas [Member]
Revenues (Details) - Schedule of Revenues Per Geographical Locations [Line Items]
Total revenue	22,340	14,309	2,513
APAC [Member]
Revenues (Details) - Schedule of Revenues Per Geographical Locations [Line Items]
Total revenue	2,947	4,361	743
EMEA [Member]
Revenues (Details) - Schedule of Revenues Per Geographical Locations [Line Items]
Total revenue	$ 31,027	$ 24,963	$ 7,237

Revenues (Details) - Schedule_3

Revenues (Details) - Schedule of Timing of Revenue Recognition - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues (Details) - Schedule of Timing of Revenue Recognition [Line Items]
Total revenue	$ 56,314	$ 43,633	$ 10,493
Services transferred over time [Member]
Revenues (Details) - Schedule of Timing of Revenue Recognition [Line Items]
Total revenue	4,590	3,217	1,074
Goods transferred at a point in time [Member]
Revenues (Details) - Schedule of Timing of Revenue Recognition [Line Items]
Total revenue	$ 51,724	$ 40,416	$ 9,419

Revenues (Details) - Schedule_4

Revenues (Details) - Schedule of Receivables and Contract Liabilities Deriving from Contracts with Customers - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Receivables And Contract Liabilities Deriving From Contracts With Customers Abstract
Trade receivables	$ 12,710	$ 6,342
Contract liabilities	$ 3,857	$ 3,330

Cost of Revenues (Details) - Sc

Cost of Revenues (Details) - Schedule of Cost of Revenues - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Cost of Revenues [Abstract]
Raw materials, materials and consumables	$ 18,696	$ 15,915	$ 3,585
Payroll and related expenses	9,586	7,180	1,412
Other	2,477	1,848	733
Total	$ 30,759	$ 24,943	$ 5,730

Further Detail of Profit or L_3

Further Detail of Profit or Loss (Details) - Schedule of Further Detail of Profit or Loss - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
A. Research and development expenses, net
Payroll		$ 33,462	$ 35,638	$ 14,604
Share-based payment expenses		7,722	17,424	14,238
Materials		6,584	6,881	2,764
Subcontractors		6,717	10,344	2,864
Patent registration		689	506	441
Depreciation		3,859	3,038	5,697
Rental fees and maintenance		1,081	642	559
Other		1,890	1,290	637
Research and development expenses, gross		62,004	75,763	41,804
Less – government grants				(118)
Research and development expenses, net		62,004	75,763	41,686
B. Sales and marketing expenses
Payroll		19,075	20,057	8,283
Share-based payment expenses		2,490	8,616	8,569
Marketing and advertising		4,685	5,057	4,053
Rental fees and maintenance		319	392	365
Travel abroad		2,555	2,567	749
Depreciation		1,369	1,502	318
Other		1,214	642	376
Sales and marketing expenses		31,707	38,833	22,713
C. General and administrative expenses
Payroll		14,032	9,321	2,880
Share-based payment expenses		8,448	4,940	6,974
Professional services		29,122	9,701	6,993
Office expenses		1,613	2,704	1,065
Travel abroad		674	743	461
Depreciation		926	563	210
Rental fees and maintenance		515	286	97
Other		2,924	2,199	964
General and administrative expenses		58,254	30,457	19,644
D. Other income, net
Other income	[1]	3,774
Other expenses	[2]	(2,147)
Other income, net		1,627
E. Finance income
Revaluation of liability in respect of government grants				25
Exchange rate differences		1,568		3,444
Revaluation of liabilities	[3]		4,516	10,608
Revaluation of financial assets at fair value through profit and loss	[4]	23,462
Bank interest		45,904	18,449	3,832
Finance income		70,934	22,965	17,909
Finance expenses
Exchange rate differences			16,135
Bank and other fees		245	148	70
Finance expense in respect of lease liability		477	180	237
Revaluation of financial assets at fair value through profit and loss	[4]		62,791
Revaluation of financial liabilities	[3]	461
Revaluation of liability in respect of government grants		469	217	121
Finance expenses		$ 1,652	$ 79,471	$ 428
[1] See note 6.

Income Tax (Details)

Income Tax (Details) € in Thousands		12 Months Ended
	Dec. 22, 2016	Dec. 31, 2023 USD ($)	Dec. 31, 2023 EUR (€)
Income Tax [Line Items]
Percentage of corporate tax rates		23%	23%
Tax rate		25%	25%
Taxable income amount (in Euro) | €			€ 200
Net operating loss for tax (in Dollars)		$ 291,945,000
Capital loss for tax purposes (in Dollars)		681
Tax deductible temporary difference value (in Dollars)		$ 5,170,000
Research and development deductible term period		3 years	3 years
Bottom of Range [Member]
Income Tax [Line Items]
Corporate tax rate	25%
Top of Range [Member]
Income Tax [Line Items]
Corporate tax rate	23%
First Step [Member]
Income Tax [Line Items]
Corporate tax rate	24%
Second Step [Member]
Income Tax [Line Items]
Corporate tax rate	23%
Switzerland [Member]
Income Tax [Line Items]
Tax rate		12.44%	12.44%
UK [Member]
Income Tax [Line Items]
Tax rate		19%	19%
Netherlands [Member]
Income Tax [Line Items]
Tax rate		25.80%	25.80%
Taxable Income Euro [Member]
Income Tax [Line Items]
Taxable income amount (in Euro) | €			€ 200
Euro [Member]
Income Tax [Line Items]
Tax rate		19%	19%
US [Member]
Income Tax [Line Items]
Tax rate		21%	21%
Germany [Member]
Income Tax [Line Items]
Tax rate		15.80%	15.80%

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Composition of Income Tax Expense (Income) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Composition of Income Tax Expense (Income) [Line Items]
Current tax expense	$ 73	$ 845	$ 107
Deferred tax expenses (income)	(11)	(581)	(5,013)
Income tax expense (income)	$ 62	$ 264	$ (4,906)

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of Movement in Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax (Details) - Schedule of Movement in Deferred Tax Assets and Liabilities [Line Items]
Balance of deferred tax asset (liability), Beginning Balance	$ 115	$ 771
Deferred tax asset (liability) acquired in business combinations		(998)
Changes recognized in profit or loss	11	581
Changes recognized in other comprehensive income	(201)	(239)
Balance of deferred tax asset (liability), Ending Balance	(75)	115
Intangible assets and inventories [Member]
Income Tax (Details) - Schedule of Movement in Deferred Tax Assets and Liabilities [Line Items]
Balance of deferred tax asset (liability), Beginning Balance	(33)	(236)
Deferred tax asset (liability) acquired in business combinations		(2,966)
Changes recognized in profit or loss	33	3,073
Changes recognized in other comprehensive income		96
Balance of deferred tax asset (liability), Ending Balance		(33)
Employee benefits [Member]
Income Tax (Details) - Schedule of Movement in Deferred Tax Assets and Liabilities [Line Items]
Balance of deferred tax asset (liability), Beginning Balance	148	516
Deferred tax asset (liability) acquired in business combinations
Changes recognized in profit or loss	(22)	5
Changes recognized in other comprehensive income	(126)	(373)
Balance of deferred tax asset (liability), Ending Balance		148
Carryforward tax losses [Member]
Income Tax (Details) - Schedule of Movement in Deferred Tax Assets and Liabilities [Line Items]
Balance of deferred tax asset (liability), Beginning Balance		491
Deferred tax asset (liability) acquired in business combinations		1,968
Changes recognized in profit or loss		(2,497)
Changes recognized in other comprehensive income	(75)	38
Balance of deferred tax asset (liability), Ending Balance	$ (75)

Loss Per Share (Details)

Loss Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loss Per Share [Line Items]
Diluted weighted average number of ordinary shares	53,651,683	63,478,648	55,817,296

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of Basic Loss Per Share - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Basic Loss Per Share [Abstract]
Weighted average number of ordinary shares	248,019	257,794	247,335
Loss attributable to the owners of the Company	$ 54,550	$ 227,423	$ 200,777

Loss Per Share (Details) - Sc_2

Loss Per Share (Details) - Schedule of Weighted Average Number of Ordinary Shares - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Weighted Average Number of Ordinary Shares [Abstract]
Balance beginning	258,564	257,376	172,052
Effect of share options exercised	687	418	2,558
Effect of warrants exercised	2,307		575
Effect of shares issued during the year	1,893		72,150
Repurchase of treasury shares	(15,432)
Balance ending	248,019	257,794	247,335

Loss Per Share (Details) - Sc_3

Loss Per Share (Details) - Schedule of Loss Attributable to Owners of the Company (Diluted) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Loss Attributable to Owners of the Company Diluted [Abstract]
Loss used to calculate basic loss per share	54,550	227,423	200,777
Changes in fair value of share price protection liability			3,783
Changes in fair value of warrants classified as liabilities	7	227	456
Loss attributable to ordinary shareholders	54,557	227,650	205,016

Loss Per Share (Details) - Sc_4

Loss Per Share (Details) - Schedule of Weighted Average Number of Ordinary Shares (Diluted) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Weighted Average Number of Ordinary Shares Diluted [Abstract]
Weighted average number of ordinary shares used to calculate loss per share	248,019	257,794	247,335
Effect of share price protection on issue			702
Effect of warrants issued	96	96	95
Weighted average number of ordinary shares used to calculate diluted loss per share as of December 31	248,115	257,890	248,132

Employee Benefits (Details)

Employee Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Employee Benefits [Line Items]
Deferred contingent consideration percentage	39%
Short term amount	$ 344	$ 1,120
Long term amount	289	274
Qualifying insurance policies	17,109	$ 12,913
Increase defined benefit obligation	235
Contributions to be paid	$ 715
Weighted-average benefit	13 years 10 months 24 days	13 years 7 months 6 days
Other expenses	$ 2,147
Other payables	$ 1,488
Active [Member]
Employee Benefits [Line Items]
Percentage of benefit liability	95%	95%
Pensioners [Member]
Employee Benefits [Line Items]
Percentage of benefit liability	5%	5%

Employee Benefits (Details) - S

Employee Benefits (Details) - Schedule of Composition of Employee Benefits - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Presented under current liabilities – other payables:
Short-term employee benefits	$ 11,252	$ 8,917
Total	11,252	8,917
Presented under non-current liabilities – employee benefits:
Long-term employee benefits	289	274
Recognized liability for defined benefit plan, net	2,484	1,188
Total	$ 2,773	$ 1,462

Employee Benefits (Details) -_2

Employee Benefits (Details) - Schedule of Movement in Net Defined Benefit Liabilities (Assets) and In Their Components - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined benefit obligation [Member]
Employee Benefits (Details) - Schedule of Movement in Net Defined Benefit Liabilities (Assets) and In Their Components [Line Items]
Balance as of beginning	$ 14,101	$ 15,816
Included in profit or loss
Current service cost	459	487
Past service cost	(385)
Interest cost (income)	341	61
Administrative cost	24	21
Effect of movements in exchange rates	1,404
Included in other comprehensive income
Actuarial loss (gain) arising from financial assumptions	1,284	(3,529)
Actuarial loss arising from other assumptions		721
Return on plan assets excluding interest income
Effect of movements in exchange rates	260	(112)
Other movements
Contributions paid by the employer
Contributions paid by the employees and plan participants	3,207	1,950
Benefits paid	(1,102)	(1,314)
Changes from business combinations and loss of control
Balance as of ending	19,593	14,101
Fair value of plan assets [Member]
Employee Benefits (Details) - Schedule of Movement in Net Defined Benefit Liabilities (Assets) and In Their Components [Line Items]
Balance as of beginning	(12,913)	(11,671)
Included in profit or loss
Current service cost
Past service cost
Interest cost (income)	(312)	(45)
Administrative cost
Effect of movements in exchange rates	(1,286)
Included in other comprehensive income
Actuarial loss (gain) arising from financial assumptions
Actuarial loss arising from other assumptions
Return on plan assets excluding interest income	361	(51)
Effect of movements in exchange rates	(185)	14
Other movements
Contributions paid by the employer	(669)	(524)
Contributions paid by the employees and plan participants	(3,207)	(1,950)
Benefits paid	1,102	1,314
Changes from business combinations and loss of control
Balance as of ending	(17,109)	(12,913)
Net defined benefit liability (asset) [Member]
Employee Benefits (Details) - Schedule of Movement in Net Defined Benefit Liabilities (Assets) and In Their Components [Line Items]
Balance as of beginning	1,188	4,145
Included in profit or loss
Current service cost	459	487
Past service cost	(385)
Interest cost (income)	29	16
Administrative cost	24	21
Effect of movements in exchange rates	118
Included in other comprehensive income
Actuarial loss (gain) arising from financial assumptions	1,284	(3,529)
Actuarial loss arising from other assumptions		721
Return on plan assets excluding interest income	361	(51)
Effect of movements in exchange rates	75	(98)
Other movements
Contributions paid by the employer	(669)	(524)
Contributions paid by the employees and plan participants
Benefits paid
Changes from business combinations and loss of control
Balance as of ending	$ 2,484	$ 1,188

Employee Benefits (Details) -_3

Employee Benefits (Details) - Schedule of Principal Actuarial Assumptions at the Reporting Date (Expressed As Weighted Averages)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Principal Actuarial Assumptions at the Reporting Date Expressed As Weighted Averages [Abstract]
Discount rate as of December 31	1.90%	2.35%
Future salary growth	1.90%	1.25%
Interest rate on the savings account	1.90%	1.75%
Price inflation	1.90%	1.25%
Social security increase	1.90%	1.25%
Future pension growth	0%	0%

Employee Benefits (Details) -_4

Employee Benefits (Details) - Schedule of Relevant Actuarial Assumptions, Holding Other Assumptions Constant - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
0.5 percentage point increase [Member]
Employee Benefits (Details) - Schedule of Relevant Actuarial Assumptions, Holding Other Assumptions Constant [Line Items]
Future salary growth	$ 79	$ 50
Discount rate	(1,273)	(884)
0.5 percentage point decrease [Member]
Employee Benefits (Details) - Schedule of Relevant Actuarial Assumptions, Holding Other Assumptions Constant [Line Items]
Future salary growth	(78)	(49)
Discount rate	$ 1,431	$ 1,001

Share-Based Payment (Details)

Share-Based Payment (Details) $ / shares in Units, $ in Thousands

1 Months Ended

12 Months Ended

Apr. 26, 2021 USD ($) shares

Apr. 22, 2021 USD ($) shares

Oct. 31, 2023 shares

Jun. 30, 2023 shares

Nov. 30, 2022 shares

Sep. 30, 2022

Jun. 30, 2022 shares

May 31, 2021 $ / shares shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) $ / shares shares

Dec. 31, 2021 USD ($) $ / shares shares

Jan. 04, 2022

Share-Based Payment [Line Items]

Number of granted non-tradable share options

131,000

5,838,000

13,555,000

10,967,162

Non tradable share options and RSU's exercisable

10,967,162

RSUs vest period

3 years

3 years

3 years

4 years

3 years

3 years

Share option exercisable vesting term

4 years

4 years

4 years

4 years

Warrants granted

1,137,500

Warrants exercisable into ordinary shares

5,838,000

13,555,000

1,137,500

Exercise price of warrant (in Dollars per share) | $ / shares

$ 11.875

Warrant issuance expire term

4 years

Purchase of options granted

1,000,000

Share options vested period

3 years

Restricted stock units issued

70,000

200,000

75,000

210,000

Percentage of voting equity interests acquired

100%

Fair value of post acquisition compensation cost (in Dollars) | $

$ 7,756

Cash paid (in Dollars) | $

$ 522

$ 489

Share based payment awards for RSUs

299,455

Share-based payments expenses (in Dollars) | $

$ 20,101

$ 32,563

$ 29,782

Bottom of range [member]

Share-Based Payment [Line Items]

RSUs vest period

2 years

3 years

Exercise price of share options (in Dollars per share) | $ / shares

$ 7.69

$ 3.05

$ 2.52

Top of range [member]

Share-Based Payment [Line Items]

RSUs vest period

4 years

4 years

Exercise price of share options (in Dollars per share) | $ / shares

$ 9.33

$ 3.79

Employees Officers and Consultant [Member] | Bottom of range [member]

Share-Based Payment [Line Items]

Exercise price of share options (in Dollars per share) | $ / shares

$ 0

Employees Officers and Consultant [Member] | Top of range [member]

Share-Based Payment [Line Items]

Exercise price of share options (in Dollars per share) | $ / shares

$ 7.5

DeepCube [Member]

Share-Based Payment [Line Items]

Percentage of voting equity interests acquired

100%

Founder [Member]

Share-Based Payment [Line Items]

Ordinary shares issued

892,465

NanoFabrica [Member]

Share-Based Payment [Line Items]

Percentage of voting equity interests acquired

100%

Ordinary shares issued

1,178,008

Cash paid (in Dollars) | $

$ 3,937

$ 516

Share based payment awards for RSUs

76,928

Post aquisition compensation cost (in Dollars) | $

$ 10,941

Share-Based Payment (Details) -

Share-Based Payment (Details) - Schedule of Fair Value of the Options - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment (Details) - Schedule of Fair Value of the Options [Line Items]
Fair value in the grant date (thousands USD)
Range of share price (USD)
Range of exercise price (USD)
Range of expected share price volatility
Range of estimated life (years)
Range of weighted average of risk-free interest rate
Expected dividend yield
19.A - Consultants and Employees [Member]
Share-Based Payment (Details) - Schedule of Fair Value of the Options [Line Items]
Fair value in the grant date (thousands USD)	2,049
Expected dividend yield
19.A - Consultants and Employees [Member] | Bottom of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of the Options [Line Items]
Range of share price (USD)	$ 2.46
Range of exercise price (USD)	$ 1
Range of expected share price volatility	103.20%
Range of estimated life (years)	4 years 6 months
Range of weighted average of risk-free interest rate	4.33%
19.A - Consultants and Employees [Member] | Top of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of the Options [Line Items]
Range of share price (USD)	$ 2.86
Range of exercise price (USD)	$ 3.05
Range of expected share price volatility	121.85%
Range of estimated life (years)	8 years
Range of weighted average of risk-free interest rate	4.50%
19.B - Directors and CEO [Member]
Share-Based Payment (Details) - Schedule of Fair Value of the Options [Line Items]
Fair value in the grant date (thousands USD)		$ 21,708
Expected dividend yield
19.B - Directors and CEO [Member] | Bottom of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of the Options [Line Items]
Range of share price (USD)		$ 1.38
Range of exercise price (USD)		$ 0
Range of expected share price volatility		93.62%
Range of estimated life (years)		4 years
Range of weighted average of risk-free interest rate		0.29%
19.B - Directors and CEO [Member] | Top of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of the Options [Line Items]
Range of share price (USD)		$ 6.52
Range of exercise price (USD)		$ 9.33
Range of expected share price volatility		125.90%
Range of estimated life (years)		7 years 25 days
Range of weighted average of risk-free interest rate		1.33%

Share-Based Payment (Details)_2

Share-Based Payment (Details) - Schedule of Fair Value of the RSUs Granted - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment (Details) - Schedule of Fair Value of the RSUs Granted [Line Items]
Range of fair value of the RSUs granted during the year	$ 2.86
Bottom of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of the RSUs Granted [Line Items]
Range of fair value of the RSUs granted during the year	$ 2.39	$ 2.47	$ 4.62
Top of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of the RSUs Granted [Line Items]
Range of fair value of the RSUs granted during the year		$ 3.82	$ 10.94

Share-Based Payment (Details)_3

Share-Based Payment (Details) - Schedule of Number of Share Options and RSUs Granted	12 Months Ended
	Dec. 31, 2023 shares	Dec. 31, 2022 shares
Directors and CEO [Member]
Share-Based Payment (Details) - Schedule of Number of Share Options and RSUs Granted [Line Items]
Outstanding of January 1	34,532,431	34,410,284
Granted during the year	270,000	285,000
Exercised during the year	(4,895,805)	(20,418)
Forfeited or expired during the year	(133,427)	(142,435)
Outstanding of December 31	29,773,199	34,532,431
Exercisable as of December 31	28,327,309	33,120,886
Share Options and RSU’s [Member] | Employees and Consultants [Member]
Share-Based Payment (Details) - Schedule of Number of Share Options and RSUs Granted [Line Items]
Outstanding of January 1	27,630,207	20,768,200
Granted during the year	5,838,000	13,555,000
Exercised during the year	(6,922,002)	(1,084,331)
Forfeited or expired during the year	(3,983,731)	(3,204,932)
Share options exchange		(2,500,870)
Outstanding of December 31	22,562,474	27,533,067
Exercisable as of December 31	2,323,530	2,398,972
Replacement Awards [Member] | Employees and Consultants [Member]
Share-Based Payment (Details) - Schedule of Number of Share Options and RSUs Granted [Line Items]
Outstanding of January 1		254,409
Granted during the year
Exercised during the year		(116,362)
Forfeited or expired during the year		(40,907)
Share options exchange
Outstanding of December 31		97,140
Exercisable as of December 31

Financial Instruments (Details)

Financial Instruments (Details)			1 Months Ended	12 Months Ended
	Feb. 04, 2020 $ / shares shares	Feb. 28, 2019 $ / shares shares	Aug. 31, 2019 shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2023 CHF (SFr) shares	Dec. 31, 2022 USD ($) shares	Jan. 04, 2022	Nov. 02, 2021
Financial Instruments [Line Items]
Owner payment (in Dollars)						$ 177,775,000
Ordinary shares (in Shares) | shares				258,564		257,376
Share price risk value (in Dollars)				$ 138,446,000		$ 114,984,000
Share price risk rate				14.02%	14.02%	14.50%
Revaluation loss (in Dollars)				$ 23,462,000		$ 62,791,000
Increased (decrease) profit or loss (in Dollars)				$ 1,384,000		$ 1,150,000
Non tradable warrants (in Dollars per share) | $ / shares		$ 8.625
Expected term of warrant				1 month 6 days	1 month 6 days	1 year 1 month 6 days
Expected volatility				47.57%	47.57%	48.15%
Risk-free rate				5.30%	5.30%	4.70%
Warrants exercise price (in Dollars per share) | $ / shares	$ 1.914
Warrants to purchase (in Shares) | shares	95,620
Percentage of shares and voting interests							100%
Liability payment (in Dollars)				$ 5,295
Share price decreased percentage				10%	10%
Stratasys Ltd. [Member]
Financial Instruments [Line Items]
Share price risk rate				1%	1%
Share price risk				On July 24, 2022, Stratasys’ board of directors approved a poison pill mechanism, which will block the possibility of controlling or having a significant influence on Stratasys without the approval of Stratasys’ board of directors. In accordance with the approved poison pill, when there will be a shareholder who owns 15% of Stratasys, every other shareholder will be entitled to purchase a new share issued to such shareholder by Stratasys at a price of $0.01 per share, and in this way will be able to dilute the shareholder who owns 15%, which is not entitled to this right, unless the purchase of the shares that reached the 15% threshold was approved by the Stratasys’ board of directors. The poison pill was valid for one year, until July 24, 2023.	On July 24, 2022, Stratasys’ board of directors approved a poison pill mechanism, which will block the possibility of controlling or having a significant influence on Stratasys without the approval of Stratasys’ board of directors. In accordance with the approved poison pill, when there will be a shareholder who owns 15% of Stratasys, every other shareholder will be entitled to purchase a new share issued to such shareholder by Stratasys at a price of $0.01 per share, and in this way will be able to dilute the shareholder who owns 15%, which is not entitled to this right, unless the purchase of the shares that reached the 15% threshold was approved by the Stratasys’ board of directors. The poison pill was valid for one year, until July 24, 2023.
Level 2 of fair value hierarchy [member]
Financial Instruments [Line Items]
Risk-free rate				0.96%	0.96%
Expected dividend yield				0%	0%
Cash payment (in Dollars)						$ 4,982,000
Essemtec’s underlying gross profit (in Francs) | SFr					SFr 13,850
Level 3 [Member]
Financial Instruments [Line Items]
Percentage of shares and voting interests								100%
Dividend Yield [Member]
Financial Instruments [Line Items]
Expected dividend yield				0%	0%
Top of range [member] | Level 2 of fair value hierarchy [member]
Financial Instruments [Line Items]
Expected term of warrant				8 months 4 days	8 months 4 days
Expected volatility				51.20%	51.20%
Risk-free rate				4.84%	4.84%
Bottom of range [member] | Level 2 of fair value hierarchy [member]
Financial Instruments [Line Items]
Expected term of warrant						1 year 8 months 4 days
Expected volatility						48.50%
Risk-free rate						4.48%
Stratasys Ltd. [Member]
Financial Instruments [Line Items]
Ordinary shares (in Shares) | shares				9,695,115
IPO [Member]
Financial Instruments [Line Items]
Non-tradable warrants (in Shares) | shares		1,600,000
Non-tradable warrants term		5 years
Warrants remained outstanding (in Shares) | shares				1,316,010	1,316,010
Note warrant [Member]
Financial Instruments [Line Items]
Non-tradable warrants (in Shares) | shares			62,668,850
Fair value warrants amount (in Dollars)				$ 0		$ 6,000
Variable exercise price percentage			125%
Warrants [Member]
Financial Instruments [Line Items]
Fair value warrants amount (in Dollars)				$ 56,000		$ 63,000

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of Classification and Linkage Terms of Financial Instruments ₪ in Thousands, $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2023 ILS (₪)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 ILS (₪)
Schedule of Classification and Linkage Terms of Financial Instruments [Line Items]
Cash	$ 309,571		$ 685,362
Bank deposits	541,967		346,663
Restricted deposits	941		910
Trade receivables (net)	12,710		6,342
Other receivables	9,513		7,300
Investment in securities	138,446		114,984
Investment	1,013,148		1,161,561
Financial liabilities at amortized cost	(30,595)		(37,736)
Total net financial assets	982,553
NIS [Member]
Schedule of Classification and Linkage Terms of Financial Instruments [Line Items]
Cash | ₪		₪ 24,537		₪ 37,812
Bank deposits | ₪		110,881		100,289
Restricted deposits | ₪		555		524
Trade receivables (net) | ₪		67		46
Other receivables | ₪		5,126		1,817
Investment in securities | ₪
Investment | ₪		141,166		140,488
Financial liabilities at amortized cost | ₪		(9,415)		₪ (11,545)
Total net financial assets | ₪		₪ 131,751
USD [Member]
Schedule of Classification and Linkage Terms of Financial Instruments [Line Items]
Cash	278,993		639,318
Bank deposits	431,086		246,374
Restricted deposits	386		386
Trade receivables (net)	8,193		1,867
Other receivables	2,935		3,150
Investment in securities	138,446		114,984
Investment	860,039		1,006,079
Financial liabilities at amortized cost	(10,019)		(9,851)
Total net financial assets	850,020
Other [Member]
Schedule of Classification and Linkage Terms of Financial Instruments [Line Items]
Cash	6,041		8,232
Bank deposits
Restricted deposits
Trade receivables (net)	4,450		4,429
Other receivables	1,452		2,333
Investment in securities
Investment	11,943		14,994
Financial liabilities at amortized cost	(11,161)		$ (16,340)
Total net financial assets	$ 782

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of Sensitivity Analysis of Changes in Profit (loss) and Equity Exchange Rate - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Increase at a rate of 5% [Member]
Schedule of Sensitivity Analysis of Changes in Exchange Rate [Line Items]
Changes in exchange rate	$ 6,588	$ 6,447
Increase at a rate of 10% [Member]
Schedule of Sensitivity Analysis of Changes in Exchange Rate [Line Items]
Changes in exchange rate	13,175	12,894
Decrease at a rate of 5% [Member]
Schedule of Sensitivity Analysis of Changes in Exchange Rate [Line Items]
Changes in exchange rate	(6,588)	(6,447)
Decrease at a rate of 10% [Member]
Schedule of Sensitivity Analysis of Changes in Exchange Rate [Line Items]
Changes in exchange rate	$ (13,175)	$ (12,894)

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of Measured at Fair Value Hierarchy Levels - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financial assets:
Traded shares	$ 138,446	$ 114,984
Total assets:	138,446	114,984
Financial liabilities:
Liability in respect of warrants	56	69
Contingent consideration in business combination		4,982
Total liabilities	56	5,051
Presented under current liabilities	56	4,982
Presented under non-current liabilities		69
Level 1 [Member]
Financial assets:
Traded shares	138,446	114,984
Total assets:	138,446	114,984
Financial liabilities:
Liability in respect of warrants
Contingent consideration in business combination
Total liabilities
Presented under current liabilities
Presented under non-current liabilities
Level 2 [Member]
Financial assets:
Traded shares
Total assets:
Financial liabilities:
Liability in respect of warrants	56	69
Contingent consideration in business combination		4,982
Total liabilities	56	5,051
Presented under current liabilities	$ 56	4,982
Presented under non-current liabilities		$ 69

Financial Instruments (Detail_5

Financial Instruments (Details) - Schedule of Repayment Dates of Financial Liabilities - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Repayment Dates of Financial Liabilities [Line Items]
Trade payables	$ 4,696	$ 3,722
Other payables	9,838	18,810
Financial derivatives and deferred consideration	56	8,867
Lease liabilities	13,215	17,220
Other long-term liability	633	1,374
Liability in respect of government grants	2,157	1,986
Financial liability, total	30,595	51,979
First year [Member]
Schedule of Repayment Dates of Financial Liabilities [Line Items]
Trade payables	4,696	3,722
Other payables	9,838	18,810
Financial derivatives and deferred consideration	56	8,798
Lease liabilities	4,473	4,846
Other long-term liability	38	363
Liability in respect of government grants	262	494
Financial liability, total	19,363	37,033
More than a year [Member]
Schedule of Repayment Dates of Financial Liabilities [Line Items]
Trade payables
Other payables
Financial derivatives and deferred consideration		69
Lease liabilities	8,742	12,374
Other long-term liability	595	1,011
Liability in respect of government grants	1,895	1,492
Financial liability, total	$ 11,232	$ 14,946

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases [Line Items]
Lease liability and right-of-use asset	$ 316
Contructual term	7 years
Right-of-use asset	$ 243
Lease payments	4,823	$ 4,151
Information Regarding Material Lease Agreements [Member]
Leases [Line Items]
Right-of-use asset	$ 613
Ness- Ziona [Member]
Leases [Line Items]
Contructual term	5 years
Formatec holding [Member]
Leases [Line Items]
Lease liability and right-of-use asset		$ 627

Leases (Details) - Schedule of

Leases (Details) - Schedule of Right-of-Use Assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases (Details) - Schedule of Right-of-Use Assets [Line Items]
Balance beginning	$ 16,539	$ 4,491
Acquisition through business combinations		627
Depreciation	4,572	3,570
Disposals	339	153
Additions	929	14,738
Remeasurement	(536)	459
Effect of changes in exchange rates	51	(53)
Balance ending	12,072	16,539
Buildings [Member]
Leases (Details) - Schedule of Right-of-Use Assets [Line Items]
Balance beginning	16,201	4,192
Acquisition through business combinations		627
Depreciation	4,316	3,349
Disposals	293	95
Additions	613	14,419
Remeasurement	(536)	459
Effect of changes in exchange rates	44	(52)
Balance ending	11,713	16,201
Vehicles [Member]
Leases (Details) - Schedule of Right-of-Use Assets [Line Items]
Balance beginning	338	299
Acquisition through business combinations
Depreciation	256	221
Disposals	46	58
Additions	316	319
Remeasurement
Effect of changes in exchange rates	7	(1)
Balance ending	$ 359	$ 338

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Maturity Analysis of the Group's Lease Liabilities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases (Details) - Schedule of Maturity Analysis of the Group's Lease Liabilities [Line Items]
Total	$ 13,215	$ 17,220
Less than one year [Member]
Leases (Details) - Schedule of Maturity Analysis of the Group's Lease Liabilities [Line Items]
Total	4,473	4,846
One to five years [Member]
Leases (Details) - Schedule of Maturity Analysis of the Group's Lease Liabilities [Line Items]
Total	8,520	12,189
Above 5 years [Member]
Leases (Details) - Schedule of Maturity Analysis of the Group's Lease Liabilities [Line Items]
Total	$ 222	$ 185

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Amounts Recognized in Profit or Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Amounts Recognized in Profit or Loss [Abstract]
Interest expenses on lease liability	$ 477	$ 180	$ 237
Expenses relating to leases	4,911	3,723	1,592
Total	$ 5,388	$ 3,903	$ 1,829

Contingent Liabilities (Details

Contingent Liabilities (Details) - USD ($) $ in Thousands			12 Months Ended
	Aug. 31, 2023	Dec. 07, 2022	Dec. 31, 2023
Contingent Liabilities [Line Items]
Ownership percentage			10%
Directors [Member]
Contingent Liabilities [Line Items]
Ownership percentage	70%
DeepCube [Member]
Contingent Liabilities [Line Items]
Acquired in cash		$ 40,000
Proceeds from ADS shares		$ 30,000

Transactions and Balances wit_3

Transactions and Balances with Related Parties (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended												12 Months Ended
	Apr. 30, 2023	Nov. 30, 2023	Oct. 31, 2023	Jun. 30, 2023	Jan. 31, 2023	Nov. 30, 2022	Sep. 30, 2022	Aug. 31, 2022	Jun. 30, 2022	Apr. 30, 2022	Jan. 31, 2022	May 31, 2021	May 25, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 04, 2022	Apr. 22, 2021
Transactions and Balances with Related Parties [Line Items]
Share-based payment expenses (in Dollars)														$ 6,692	$ 7,333	$ 10,925
Voting interest																	100%
Cash payments (in Dollars)														$ 19,420
Payment in equity instruments														1,339,000
Fair value amount (in Dollars)														$ 11,682
Amount paid (in Dollars)										$ 3,661
Post-acquisition compensation cost														892,000
Estimated transaction date (in Dollars)														$ 7,756
Share-based compensation recognized (in Dollars)														$ 1,190	$ 3,286
Share options granted		1,000,000									400,000	3,000,000	131,000
Exercise price range (in Dollars per share)											$ 3.79	$ 6
Granted options to purchase												1,000,000
Restricted stock units, grant			70,000	200,000		75,000	1,620,869	1,270,000	210,000
Purchase replaced shares							3,241,737
Exercised warrants	4,816,282
Exercise of shares	3,559,073
Bottom of Range [Member]
Transactions and Balances with Related Parties [Line Items]
Exercise price range (in Dollars per share)													$ 7.69
Top of Range [Member]
Transactions and Balances with Related Parties [Line Items]
Exercise price range (in Dollars per share)													$ 9.33
DeepCube [Member]
Transactions and Balances with Related Parties [Line Items]
Voting interest																		100%
Officer [Member]
Transactions and Balances with Related Parties [Line Items]
Restricted stock units, grant			850,000	500,000	350,000	500,000

Transactions and Balances wit_4

Transactions and Balances with Related Parties (Details) - Schedule of Balances with Related Parties - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Balances with Related Parties [Abstract]
Employee benefits liabilities	$ 1,474	$ 387

Transactions and Balances wit_5

Transactions and Balances with Related Parties (Details) - Schedule of Shareholder and Other Related Parties Benefits $ in Thousands		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Schedule of Shareholder and Other Related Parties Benefits [Abstract]
Salaries and related expenses- related parties employed by the Group	[1]	$ 11,818	$ 10,185	$ 13,629
Number of related parties		8	8	7
Compensation for directors not employed by the Group		$ 408	$ 374	$ 3,951
Number of directors		8	7	8
[1]The figures include share-based payment expenses of $6,692 (2022: $7,333, 2021: $10,925)

Events After the Reporting Da_2

Events After the Reporting Date (Details) - USD ($)	1 Months Ended	2 Months Ended	12 Months Ended
	Jan. 31, 2024	Mar. 15, 2024	Dec. 31, 2023
Events after the reporting date [Line Items]
Company acquired		17,110,217
Purchase price per shares (in Dollars per share)			$ 0.01
Beneficial ownership percentage			10%
Events After the Reporting Date [Member]
Events after the reporting date [Line Items]
Granted to employees	510,000
Treasury shares [member]
Events after the reporting date [Line Items]
Reserve shares (in Dollars)		$ 46,150