Steakholder Foods (MTTCF) 20-F 24 Mar 22 2021 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2021shares
Entity Addresses [Line Items]
Entity Registrant Name	MeaTech 3D Ltd.
Entity Central Index Key	0001828098
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Entity File Number	001-40173
Document Period End Date	Dec. 31, 2021
Entity Address, Address Line One	5 David Fikes St.
Entity Address, Address Line Two	P.O. Box 4061
Entity Address, City or Town	Rehovot
Entity Incorporation, State or Country Code	L3
Entity Address, Country	IL
Entity Address, Postal Zip Code	7638205
Title of 12(b) Security	American Depositary Shares
Trading Symbol	MITC
Security Exchange Name	NASDAQ
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	125,770,107
Document Accounting Standard	International Financial Reporting Standards
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Interactive Data Current	Yes
Document Transition Report	false
Document Shell Company Report	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Auditor Name	Somekh Chaikin
Auditor Location	Tel Aviv, Israel
Auditor Firm ID	1057
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	5 David Fikes St.
Entity Address, City or Town	Rehovot
Entity Address, Country	IL
Entity Address, Postal Zip Code	7638205
City Area Code	972
Local Phone Number	73-332-2853
Contact Personnel Name	Arik Kaufman
Contact Personnel Email Address	info@meatech3d.com

Consolidated Statements Of Fina

Consolidated Statements Of Financial Position € in Thousands, ₪ in Thousands, $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Current assets
Cash and cash equivalents	$ 19,176	$ 13,556
Other investment	154	149
Receivables and prepaid expenses	2,782	131
Total current assets	22,112	13,836
Non-current assets
Restricted deposits	405	51
Other investment	1,355	2,513
Right-of-use asset	407	168
Intangible assets	13,453	0
Fixed assets, net	2,922	906
Total non-current assets	18,542	3,638
Total Assets	40,654	17,474
Current liabilities
Trade payables	382	351
Other payables	2,239	996
Current maturities of lease liabilities	165	180
Derivative instrument	0	316
Total current liabilities	2,786	1,843
Non-current liabilities
Long-term lease liabilities	246	0
Total non-current liabilities	246	0
Equity
Share capital and premium on shares	69,610	30,481
Capital reserves	3,708	3,319
Currency translation differences reserve	1,275	780
Accumulated deficit	(36,971)	(18,949)
Total Equity	37,622	15,631
Total liabilities and Equity	$ 40,654	$ 17,474

Consolidated Statements of Oper

Consolidated Statements of Operations and of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit or loss [abstract]
Research and development expenses	$ 7,594	$ 2,491	$ 166
Marketing expenses	1,628	506	0
General and administrative expenses	8,010	5,380	256
Public Listing Expenses	0	10,164	0
Operating loss	17,232	18,541	422
Financing income	509	110	0
Financing expenses	1,299	93	1
Loss for the year	18,022	18,524	423
Capital reserve for financial assets at fair value that will not be transferred to profit or loss	0	334	0
Currency translation differences loss (income) that will not be transferred to profit or loss over ILS	(1,942)	(758)	(22)
Currency translation differences loss (income) that might be transferred to profit or loss over EUR	1,447	0	0
Total comprehensive loss for the year	$ 17,527	$ 18,100	$ 401
Loss per ordinary share, no par value (USD)
Basic and diluted loss per share (USD)	$ 0.155	$ 0.308	$ 0.022
Weighted-average number of shares outstanding - basic and diluted (shares)	115,954,501	60,112,197	19,484,478

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Deficit) - USD ($) $ in Thousands	Share and capital premium	Fair value of financial assets reserve	Transactions with related parties reserve	Currency translation differences reserve	Share-based payments reserve	Accumulated deficit	Total
Balance at Dec. 31, 2018	$ 0	$ 0	$ 0	$ 0	$ 0	$ (2)	$ (2)
Issuance of shares and warrants, net	1,880	0	0	0	0	0	1,880
Other comprehensive income (loss)	0	0	0	22	0	0	22
Transaction with a related party	0	0	14	0	0	0	14
Loss for the year	0	0	0	0	0	(423)	(423)
Balance at Dec. 31, 2019	1,880	0	14	22	0	(425)	1,491
Share-based payments	0	0	0	0	3,958	0	3,958
Reverse acquisition	11,439	0	0	0	0	0	11,439
Issuance of shares and warrants, net	14,067	0	0	0	0	0	14,067
Exercise of options - Investors	2,753	0	0	0	0	0	2,753
Exercise of options - Share-Based Payment	342	0	0	0	(319)	0	23
Other comprehensive income (loss)	0	(334)	0	758	0	0	424
Loss for the year	0	0	0	0	0	(18,524)	(18,524)
Balance at Dec. 31, 2020	30,481	(334)	14	780	3,639	(18,949)	15,631
Share-based payments	0	0	0	0	3,965	0	3,965
Issuance of shares and warrants, net	32,330	0	0	0	0	0	32,330
Exercise of options - Share-Based Payment	6,799	0	0	0	(3,576)	0	3,223
Other comprehensive income (loss)	0	0	0	495	0	0	495
Loss for the year	0	0	0	0	0	(18,022)	(18,022)
Balance at Dec. 31, 2021	$ 69,610	$ (334)	$ 14	$ 1,275	$ 4,028	$ (36,971)	$ 37,622

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows - operating activities
Net Loss for the period	$ (18,022)	$ (18,524)	$ (423)
Adjustments:
Depreciation and amortization	680	213	21
Change in fair value of derivative	(316)	(36)	14
Change in fair value of other investment	(193)	(74)	0
Changes in net foreign exchange expenses	1,279	0	0
Share-based payment expenses	3,965	3,958	0
Public listing expenses	0	10,164	0
Changes in asset and liability items:
Decrease (increase) in receivables	(2,351)	5	(36)
Increase (decrease) in trade payables	(97)	126	66
Increase (decrease) in other payables	1,095	336	185
Net cash from (used in) operating activities	(13,960)	(3,832)	(173)
Cash flows - investment activities
Acquisition of fixed assets	(1,828)	(681)	(126)
Decrease (increase) of restricted deposit	(337)	(6)	(41)
Loan provided	(367)	0	(86)
Acquisition of other investments, net of cash acquired	(6,808)	(1,188)	0
Net cash used in investing activities	(9,340)	(1,875)	(253)
Cash flows - financing activities
Proceeds from issuance of shares and warrants	29,281	14,887	1,670
Issuance costs	(3,283)	(819)	(8)
Repayment of liability for lease	(346)	(140)	(14)
Proceeds on account of other investment	149	71	0
Proceeds on account of capital issuance	0	222	0
Proceeds with regard to derivative	0	348	0
Proceeds from exercise of share options	3,222	2,776	0
Net cash from financing activities	29,023	17,345	1,648
Increase in cash and cash equivalents	5,723	11,638	1,222
Effect of exchange differences on cash and cash equivalents	(103)	644	21
Cash and cash equivalents at the beginning of the period:	13,556	1,274	31
Cash balance and cash equivalents at end of period	19,176	13,556	1,274
Non cash activities
Purchase of fixed assets	57	143	1
Issue of shares and options against intangible asset	$ 6,332	$ 0	$ 222

General

General	12 Months Ended
	Dec. 31, 2021
Disclosure Of General Information [Abstract]
General	Note 1 – General A. Reporting entity The Company’s foodtech activities were commenced in July 2019 by a company called MeaTech Ltd., which merged with the Company in January 2020 and became a fully-owned subsidiary, now called MeaTech MT Ltd. As the Company was the surviving entity of the merger, and continued the pre-merger business operations, utilizing the pre-merger management and employees, of MeaTech Ltd ., the transaction was treated as a reverse acquisition that does not constitute a business combination . The Company is developing a suite of advanced high-throughput manufacturing technologies to produce cell-based alternative protein products for cultivated, sustainable meat production , and focused on developing premium, center-of-plate meat products, including development of high-throughput bioprinting systems B. Material events in the reporting period (1) Acquisition of subsidiary In February 2021, the Company acquired Belgian cultured fat developer Peace of Meat BV . For further details, see Note 16 below. (2) Initial public offering On March 12, 2021, the Company completed its Initial Public Offering on the Nasdaq of 2,721,271 ADSs, each representing ten ordinary shares of the Company (in total, 27,212,710 ordinary shares), at an offering price of USD10.30 per ADS, resulting in gross proceeds of USD28 million and net proceeds of USD24.7 million. The ADSs trade on the Nasdaq Capital Market under the symbol “MITC.” On August 5, 2021, the Company completed the voluntary de-listing of its ordinary shares from the TASE. A number of ordinary shares remain traded over the counter (OTC:MTTCF). Additionally, the vesting of 1,374,998 investor share rights was triggered by the IPO, and these shares were issued in return for USD 1.25 million following the IPO. (3) Effects of the spread of COVID-19 To date, the impact of the COVID-19 pandemic on the Company’s operations has been mainly limited to a temporary facility closure in the context of a government-mandated general lockdown, which temporary delayed certain development activities. The Company estimates that as of the date of approval of the financial statements, the COVID-19 pandemic is not expected to affect the Company's operations. However, the Company is unable to assess with certainty the extent of future impact, in part due to the uncertainty regarding the duration of the COVID-19 pandemic, its force and its effects on the markets in which the Company operates and the effects of possible government measures to prevent the spread of the virus. C. Going Concern Since inception, the Company has incurred significant losses and negative cash flows from operations and has an accumulated deficit of USD 37.0 million. The Company has financed its operations mainly through fundraising from various investors. The Company’s management expects that the Company will continue to generate losses and negative cash flows from operations for the foreseeable future. Based on the projected cash flows and cash balances as of December 31, 2021, management is of the opinion that its existing cash will be sufficient to fund operations until Q4 2022. As a result, there is substantial doubt about the Company’s ability to continue as a going concern. Management’s plans include the continue securing sufficient financing through the sale of additional equity securities or capital inflows from strategic partnerships. Additional funds may not be available when the Company needs them on terms that are acceptable to it, or at all. If the Company is unsuccessful securing sufficient financing, it may need to cease operations. The financial statements include no adjustments for measurement or presentation of assets and liabilities, which may be required should the Company fail to operate as a going concern. D. Definitions: In these financial statements: (1) The Company - MeaTech 3D Ltd. (2) The Group – The Company and its subsidiaries, MeaTech MT Ltd., formerly known as MeaTech Ltd, Meatech Europe BV and Peace of Meat B.V. (hereafter “ Peace Of Meat POM (3) Related Party - as defined in IAS 24 (revised). (4) USD - United States Dollar (5) NIS – New Israeli Shekel (6) EUR – Euro (7) ADS – American Depositary Shares

Basis of Preparation of the Fin

Basis of Preparation of the Financial Statements	12 Months Ended
	Dec. 31, 2021
Disclosure Of Basis Of Preparation [Abstract]
Basis of Preparation of the Financial Statements	Note 2 - Basis of Preparation of the Financial Statements A. Statement of compliance with IFRS The financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board. The financial statements were authorized for issue by the company’s board of directors on March 24, 2022. B. Functional currency and presentation currency The NIS is the currency that represents the primary economic environment in which the Company and its Israeli subsidiary operate, and is therefore the functional currency of their operations. The Euro is the currency that represents the primary economic environment in which the Company’s European subsidiaries operate, and is therefore the functional currency of their operations. Nonetheless, for reporting purposes, the consolidated financial statements, which were prepared on the basis of the functional currencies, were translated into US Dollars, which the Company selected as its presentation currency, as its securities are traded on the Nasdaq Capital Markets, and in order to make the Company’s financial statements more accessible to U.S.- based investors. Assets and liabilities were translated at the exchange rate of the end of the period; expenses and income were translated at the exchange rate at the time they were generated. Exchange rate differentials generated due to such translation are attributed to the Currency translation differences reserve. Currency USD - ILS USD - EUR Period 2021 2020 2019 2021 December 31 3.110 3.215 3.446 0.883 Year Average 3.230 3.479 3.442 0.845 C. Basis of Measurement The financial statements have been prepared on the historical cost basis except for provisions. For further information regarding the measurement of these liabilities, see Note 3 regarding significant accounting policies. D. Operating Cycle The Company’s operating cycle is one year. E. Use of Estimates and Judgments Use of estimates The preparation of financial statements in conformity with IFRS requires the Company’s 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 Company’s financial statements requires that the Company’s management makes assumptions regarding circumstances and events that involve considerable uncertainty. The Company’s management prepares the estimates on the basis of past experience, 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. Further information about the assumptions that were used to determine fair value is included in the following notes: • Note 6 , on other investments; • Note 10 , on share-based payments; • Note 16 , on intangible assets; Determination of fair value Preparation of the financial statements requires the Company to determine the fair value of certain assets and liabilities. When determining the fair value of an asset or liability, the Company 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).

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Disclosure Of Significant Accounting Policies [Abstract]
Significant Accounting Policies	Note 3 - Significant Accounting Policies A. Financial Instruments: (1) Non-derivative financial assets Initial recognition and measurement of financial assets The Company initially recognizes trade receivables and debt instruments issued on the date that they are created. All other financial assets are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. A financial asset is initially measured at fair value plus transaction costs that are directly attributable to the acquisition or issuance of the financial asset. A trade receivable without a significant financing component is initially measured at the transaction price. 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. Derecognition of financial assets Financial assets are derecognized when the contractual rights of the Company to the cash flows from the asset expire, or the Company transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset were transferred. When the Company retains substantially all of the risks and rewards of ownership of the financial asset, it continues to recognize the financial asset. Classification of financial assets into categories and the accounting treatment of each category Financial assets are classified at initial recognition to one of the following measurement categories: amortized cost; fair value through other comprehensive income – investments in debt instruments; fair value through other comprehensive income – investments in equity instruments; or fair value through profit or loss. A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated at fair value through profit or loss: - It is held within a business model whose objective is to hold assets so as to collect contractual cash flows; and - The contractual terms of the financial asset give rise to cash flows representing solely payments of principal and interest on the principal amount outstanding on specified dates. (2) Non-derivative financial liabilities Non-derivative financial liabilities include finance lease liabilities, trade and other payables. Initial recognition of financial liabilities The Company initially recognizes financial liabilities on the trade date at which the Company becomes a party to the contractual provisions of the instrument. Subsequent measurement of financial liabilities Financial liabilities (other than financial liabilities at fair value through profit or loss) are recognized initially at fair value less any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognized when the obligation of the Company, as specified in the agreement, expires or when it is discharged or cancelled. (3) Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares and share options are recognized as a deduction from equity, net of any tax effects. (4) Issuance of securities The consideration received from the issuance of securities is attributed initially to financial liabilities that are measured each period at fair value through profit or loss, and then to financial liabilities that are measured only upon initial recognition at fair value. The remaining amount is the value of the equity component. Direct issuance costs are attributed to the specific securities in respect of which they were incurred, whereas joint issuance costs are attributed to the securities on a proportionate basis according to the allocation of the consideration from the issuance of the securities. B. Impairment Non-financial assets Timing of impairment testing The carrying amounts of the Company’s non-financial assets are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. Once a year and on the same date, or more frequently if there are indications of impairment, the Group estimates the recoverable amount of each cash generating unit that contains goodwill, or intangible assets that have indefinite useful lives or are unavailable for use. Measurement of recoverable amount The recoverable amount of an asset is the greater of its value in use and its fair value less costs of disposal. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects the assessments of market participants regarding the time value of money and the risks specific to the asset, for which the estimated future cash flows from the asset were not adjusted. Recognition of impairment loss An impairment loss is recognized if the carrying amount of an asset or cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Non-derivative financial assets See note 6. C. Financing income and expenses Financing income derives from changes in fair value of financial instruments mandatorily measured at fair value through profit or loss. Financing expenses comprise mainly from bank fee expenses and lease liabilities interest expenses, which are recognized in profit or loss. D . Loss per share The Company presents basic and diluted earnings or loss per share data for its ordinary shares. Basic earnings or loss per share is calculated by dividing the earnings or loss attributable to ordinary shareholders of the Company by the weighted-average number of ordinary shares outstanding during the year. Diluted earnings or loss per share is determined by adjusting the profit or loss attributable to ordinary shareholders of the Company and the weighted average-number of ordinary shares outstanding, for the effects of all dilutive potential ordinary shares, which comprise share options. E. Intangible Assets Research and development Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss when incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. 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 Company has the intention and sufficient resources to complete development and to use or sell the asset. As the Company’s development activities do not meet the standards for capitalization, research and development expenditure is recognized through profit or loss. Subsequent expenditure Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred. Other intangible assets Other intangible assets, that are acquired by the Company, are measured at cost less accumulated amortization and accumulated impairment losses. See Note 16. F. Provisions A provision is recognized if, as a result of a past event, the Company 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. G. Fixed assets (1) Recognition and measurement Fixed asset items are measured at cost less accumulated depreciation and accumulated impairment losses. The cost of a fixed asset includes expenditures that are directly attributable to the acquisition of the asset. (2) Depreciation Depreciation is a systematic allocation of the depreciable amount of an asset over its estimated useful life. The depreciable amount is the cost of the asset or other amount that replaces the cost, less its residual value. An asset is depreciated from the date it is ready for use, namely, the date on which it reaches the location and condition required for it to operate in the manner intended by Management. Depreciation is recognized in the statement of income 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: ● Computers 3 years ● Leasehold improvements 2 years ● Laboratory equipment 5-7 years ● Machinery and Equipment 6-10 years ● Office furniture, equipment and accessories 14 years Depreciation methods, useful lives and residual values are reviewed at the end of each reporting year and adjusted if appropriate. H. Leases Determining whether an arrangement contains a lease On the inception date of the lease, the Company determines whether the arrangement is a lease or contains a lease, while examining if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. In its assessment of whether an arrangement conveys the right to control the use of an identified asset, the Company assesses whether it has the following two rights throughout the lease term: (a) The right to obtain substantially all the economic benefits from use of the identified asset; and (b) The right to direct the identified asset’s use. For lease contracts that contain non-lease components, such as services or maintenance, that are related to a lease component, the company elected to account for the contract as a single lease component without separating the components. Leased assets and lease liabilities Contracts that award the Company control over the use of a leased asset for a period of time in exchange for consideration, are accounted for as leases. Upon initial recognition, the Company recognizes a liability at the present value of the balance of future lease payments (these payments do not include certain variable lease payments), and concurrently recognizes a right-of-use asset at the same amount of the lease liability, adjusted for any prepaid or accrued lease payments. Since the interest rate implicit in the Company'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 over the shorter of the lease term or useful life of the asset. The lease term 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. Depreciation of right-of-use asset After lease commencement, a right-of-use asset is measured on a cost basis less accumulated depreciation and accumulated impairment losses and is adjusted for re-measurements of the lease liability. Depreciation is calculated on a straight-line basis over the shorter of the useful life or contractual lease period. The Company’s lease of its office and laboratory space is depreciated over a period of two years. I. Employee benefits (1) Post-employment benefits The Company has a post-employment benefit plan, financed by deposits with insurance companies or with funds managed by a trustee, and classified as a defined contribution plan, under which an entity pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognized as an expense in profit or loss in the periods during which related services are rendered by employees. (2) Short-term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided or upon the actual absence of the employee when the benefit is not accumulated. A liability is recognized for the amount expected to be paid under short-term cash bonus if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. The employee benefits are classified, for measurement purposes, as short-term benefits or as other long-term benefits depending on when the Company expects the benefits to be wholly settled. J. Share-based compensation Share-based compensation expense related to share awards is recognized based on the fair value of the awards granted. The fair value of each option award is estimated on the grant date using the binomial option pricing model. The option pricing model requires the input of highly subjective assumptions, including the expected term of the option, the expected volatility of the price of the Company’s ordinary shares and the expected dividend yield of ordinary shares. The assumptions used to determine the fair value of the option awards represent management’s best estimates. These estimates involve inherent uncertainties and the application of management’s judgment. The Company recognizes compensation costs for awards conditioned only on continued service that have a graded vesting schedule using the accelerated method based on the multiple-option award approach. Forfeitures are accounted for as they occur. K. Basis of Consolidation Acquisition of a subsidiary Upon the acquisition of a subsidiary, the Company exercises discretion when examining whether the transaction constitutes the acquisition of a business or acquisition of an asset, for the purpose of determining the accounting treatment of the transaction. Transactions in which the acquired company is not considered a business are accounted for as the acquisition of a group of assets and liabilities. In such transactions, the cost of acquisition, which includes transaction costs, is allocated proportionately to the acquired identifiable assets and liabilities, based on their proportionate fair value on the acquisition date. Furthermore, no goodwill is recognized and no deferred taxes are recognized in respect of the temporary differences existing on the acquisition date. IFRS 3 includes a distinction between a transaction to acquire an operation is the acquisition of a "business" and the acquisition of a group of assets that according to the standard is not considered the acquisition of a "business". The aforementioned standard offers the optional concentration test so that if substantially all of the fair value of the acquired assets is attributable to a group of similar identifiable assets or to a single identifiable asset, this will not be the acquisition of a business Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. L. Transactions with controlling shareholder Assets and liabilities included in a transaction with a controlling shareholder are measured at fair value on the date of the transaction. As the transaction is on the equity level, the Company includes the difference between the fair value and the consideration from the transaction in its equity. M. Government grants Government grants are recognized initially at fair value when there is reasonable assurance that they will be received and the Group will comply with the conditions associated with the grant. Unconditional government grants are recognized when the Group is entitled to receive them. Grants that compensate the Group for expenses incurred are presented as a deduction from the corresponding expense. Grants that compensate the Group for the cost of an asset are presented as a deduction from the related assets and are recognized in profit or loss on a systematic basis over the useful life of the asset.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2021
Cash and cash equivalents [abstract]
Cash and Cash Equivalents	Note 4 – Cash and Cash Equivalents December 31 December 31 2021 2020 USD thousands USD thousands Cash in USD 15,596 1,021 Cash in NIS 1,688 7,627 Cash in Euro 1,892 4,908 Total cash and cash equivalents 19,176 13,556

Receivables and Prepaid Expense

Receivables and Prepaid Expenses	12 Months Ended
	Dec. 31, 2021
Trade and other receivables [abstract]
Receivables and Prepaid Expenses	Note 5 – Receivables and Prepaid Expenses December 31 December 31 2021 2020 USD thousands USD thousands Institutions 301 102 Prepaid expenses 743 20 Other 1,738 9 2,782 131

Other Investments

Other Investments	12 Months Ended
	Dec. 31, 2021
Other Investments [Abstract]
Other Investments	Note 6 – Other Investments December 31 December 31 2021 2020 USD thousands USD thousands Separation Agreement from Therapin (A) (1) 1,509 1,414 Investment in Peace of Meat (B) - 1,248 Total Other Investments 1,509 2,662 Developments in Other Investment USD thousands As at January 1, 2021 2,662 Initial investment in POM transferred to intangible asset (1,223 ) Proceeds from Therapin asset (149 ) Profit from increase in fair value 193 Effect of changes in exchange rates 26 As at December 31, 2021 (1) 1,509 (1) USD 154 thousand are classified as a current asset. A. Separation Agreement from Therapin On May 26, 2020, following the approval of the Company's Board of Directors, the Company engaged in a separation agreement with Therapin, in which the Company had held 14.74% of the issued and paid-up share capital. Pursuant to the separation agreement, the investment agreement under which the Company invested in Therapin an amount of USD 2.1 million (NIS 7.25 million) in return for allotment of shares and warrants of Therapin (the “Payment Amount”) was canceled, and replaced with a debt arrangement as follows: 1. Therapin committed to pay to the Company an amount of USD 13 thousand (NIS 40 thousand) per month, thereafter as of August 1, 2020 over a period of 119 months (the “Payment Period”), for an aggregate total amount of USD 1.4 million (NIS 4.8 million). During the first two years from the date of the separation agreement, 50% of the payments from Therapin will be transferred to a restricted deposit and form an additional resource of the Merger settlement fund. After two years, the contents of the restricted deposit, will be released to the Company, subject to court approval. 2. The rest of the Payment Amount will be paid to the Company if, during the Payment Period, Therapin or a subsidiary completes an exit event, including listing on a stock exchange pursuant to a merger or IPO, and the Company will be given the option to receive shares in such merged company/issue, or payment of the remaining balance in cash. 3. During the Payment Period, if Therapin has not completed one of the transactions as set out in Section 2, then in the event that Therapin generates a distributable surplus, Therapin will pay the Company an amount equivalent to 14.74% of the surplus balance as repayment on account of the outstanding balance (but in any case no more than the outstanding balance). 4. In the event that, during or subsequent to the end of the Payment Period, Therapin distributes a dividend to its shareholders, and on that date there is a remaining outstanding balance of the Payment Amount, Therapin will pay the Company an amount equivalent to 14.74% of the dividend distributed to shareholders as repayment on account of the outstanding balance (but in any case no more than the outstanding balance). 5. As a result of the separation agreement, the Company is no longer a shareholder in Therapin, but rather a debtholder. The engagement in the separation agreement was decided in light of the Company’s change in direction to focus on the development of cultured meat technology, using three-dimensional printing. The Company re-measured the asset using a fair value measurement at approximately USD 1.3 million (NIS 4.5 million). The fair value was assessed by capitalization of future cash flows (proceeds) at interest rates that reflect the level of risk (based on the duration of the debt) of these proceeds and were classified as Level 3 in the fair value hierarchy. The revaluation was accounted for in other comprehensive income in the amount of USD 0.3 million (NIS 1.2 million). Any change in the fair value following the separation date, will be recognized through profit or loss. During 2021, the Company received USD 149 thousand based on the agreement detailed above and recorded USD 193 thousand as re-valuation financing income in profit and loss. B. Investment in Peace Of Meat (‘POM’) In October 2020, the Company announced that it had made an initial investment in Peace of Meat BV (POM), a leading developer of cultured fat products, in the amount of EUR 1 million (approximately USD 1.2 million) in return for approximately 5.65% of the outstanding equity of POM, post-allocation, as part of its planned full acquisition of POM, which was completed on February 10, 2021. Following the acquisition, POM was consolidated within the group, refer to Note 16.

Fixed Assets, net

Fixed Assets, net	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [abstract]
Fixed Assets	Note 7 – Fixed Assets, net Computers Leasehold improvements Laboratory equipment Machinery and equipment Office furniture, equipment and accessories Total USD thousands Cost Balance as at January 1, 2020 29 11 89 - 1 130 Additions during the year 43 46 466 243 27 825 Effect of changes in exchange rates 2 1 18 - 1 22 Dispositions in the year - - - 1 1 Cost as at December 31, 2020 74 58 573 243 28 976 Accumulated depreciation Balance as at January 1, 2020 2 - 1 - - 3 Depreciation during the year 15 10 37 4 1 67 Dispositions in the year - - - - - - Accumulated depreciation as at December 31, 2020 17 10 38 4 1 70 Depreciated balance as at December 31, 2020 57 48 535 239 27 906 Balance as at January 1, 2021 74 58 573 243 28 976 Additions through acquisition of a subsidiary 14 3 556 - - 573 Additions during the year 98 75 1,608 77 27 1,885 Effect of changes in exchange rates 2 (1 ) (56 ) 13 2 (40 ) Cost as at December 31, 2021 188 135 2,681 333 57 3,394 Accumulated depreciation Balance as at January 1, 2021 17 10 38 4 1 70 Depreciation during the year 42 22 296 31 3 394 Effect of changes in exchange rates 2 1 4 1 - 8 Accumulated depreciation as at December 31, 2021 61 33 338 36 4 472 Depreciated balance as at December 31, 2021 127 102 2,343 297 53 2,922 During the year ended December 31, 2021, the Company acquired fixed assets on credit in the amount of USD 57 thousand (2020: USD 143 thousand). The cost of acquisition had not yet been paid at the reporting date.

Other Payables

Other Payables	12 Months Ended
	Dec. 31, 2021
Disclosure Of Other Payable [Abstract]
Other Payables	Note 8 – Other Payables December 31 December 31 2021 2020 USD thousands USD thousands Accrued expenses 459 263 Employee benefits 1,122 503 Contingent liability 217 217 Subsidiary government grant 218 - Others 223 13 2,239 996

Capital and Reserves

Capital and Reserves	12 Months Ended
	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
Capital and Reserves	Note 9 – Capital and Reserves Number of Ordinary Shares (thousand) 2021 2020 2019 Issued and paid-in share capital as at January 1 79,866 19,870 15,447 Issued in reverse merger - 30,526 - Exercise of share options during the period – Investor-related 3,010 11,302 2,255 Exercise of share options during the period – Share-Based Payment-related 2,218 294 - Issued not for cash during the period (1) 12,088 - - Issued for cash during the period (2) 28,588 17,874 2,168 Issued and paid-in share capital as at December 31, 2021 125,770 79,866 19,870 Authorized share capital 1,000,000 1,000,000 1,000,000 (1) In February 2021, the Company completed a purchase of all of the outstanding share capital not yet owned by the Company, of Belgian cultured fat developer Peace of Meat BV. See Note 16 for information regarding the issuance of shares as part of the consideration. As part of the IPO, options and rights previously held by the Company's founders and Series A Investors were issued to 6,359,480 shares. (2) On March 12, 2021, the Company completed its Initial Public Offering (IPO) at the Nasdaq of 2,721,271 ADSs, each representing ten ordinary shares of the Company (in total, 27,212,710 ordinary shares), at an offering price of USD 10.30 per ADS, resulting in gross proceeds of USD 28 million and net proceeds of USD 24.7 million. Additionally, the vesting of 1,374,998 investor share rights was triggered by the IPO, and these shares were issued in return for USD 1.25 million following the IPO.

Share-based payments

Share-based payments	12 Months Ended
	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share-based payments	Note 10 – Share-based payments The terms and conditions related to the grants of the share option programs are as follows (All granted options and restricted stock units (RSU) are non-tradable and physically-settled) : Date of grant and eligible recipients Terms of the instrument No. of ordinary shares (thousands) Vesting Conditions Contractual duration of the instrument (years) Options awarded to employees of the Company and subsidiaries on March 25, 2021 Options exercisable for ordinary shares 2,600 1/3 after one year and the balance in 8 quarterly tranches 4 years RSUs awarded to directors on March 25, 2021 The RSUs vest automatically at no exercise price 90 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to employees of the Company and subsidiaries on April 19, 2021 Options exercisable for ordinary shares 800 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to employees of the Company and subsidiaries on July 22, 2021 Options exercisable for ordinary shares 1,362.5 1/3 after one year and the balance in 8 quarterly tranches 4 years RSUs awarded to directors on September 14, 2021 The RSUs vest automatically at no exercise price 287.5 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to directors on September 14, 2021 Options exercisable for ordinary shares 785.6 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to the deputy CEO on September 14, 2021 Options exercisable for ordinary shares 250 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to BlueSoundWaves on October 6, 2021 Options exercisable for ordinary shares 6,215.8 1/3 after one year and the balance in 8 quarterly tranches, subject to milestone-based acceleration 10 years RSUs awarded to BlueSoundWaves on October 6, 2021 The RSUs vest automatically at no exercise price 1,243.1 1/3 after one year and the balance in 8 quarterly tranches, subject to milestone-based acceleration 10 years Options awarded to employees of the Company and subsidiaries on November 24, 2021 Options exercisable for ordinary shares 925 1/3 after one year and the balance in 8 quarterly tranches 4 years Total options/RSUs exercisable/vesting into shares granted in the year ended December 31, 2021 14,559.5 A. Number and weighted average exercise prices of options and RSUs The number and weighted average exercise prices of options and RSUs are as follows: Number of options and RSUs 2021 Weighted average exercise price 2021 NIS Outstanding at January 1 9,505,140 2.60 Granted during the year 14,559,520 2.06 Forfeited during the year 194,673 1.63 Exercised during the year (1) 4,834,730 2.55 Outstanding at December 31 19,035,257 2.20 Exercisable at December 31 3,562,192 3.07 (1) Partly executed through cashless mechanism Besides incentive options and RSUs, as of the balance sheet date the Company has issued securities exercisable into 22,866,787 ordinary shares to investors, former shareholders of Peace of Meat (see Note 16) and former Ophectra Real Estate and Investments Ltd. employees prior to the reverse merger (see Note 1A), including investor warrants exercisable into 20,224,191 ordinary shares with exercise prices between NIS 3.03 and NIS 6.00, earn-out rights of former shareholders of Peace of Meat, exercisable into 2,412,596 ordinary shares with no exercise price and prior Ophectra Real Estate and Investments Ltd. employees options exercisable into 230,000 ordinary shares with exercise prices between NIS 1.72 and NIS 2.50. B. Information on measurement of fair value of share-based payment plans The fair value at the dates the options and RSUs were awarded was estimated using a binomial option pricing model. Breakdown of the parameters used for measuring fair value at the date the share-based payment plans were awarded: Options/RSUs Fair value at date awarded NIS 23.0 million (USD 7.0 millions) Parameters taken into account in the fair value calculation: Share price ( NIS at date awarded ) 2.05 - 3.53 Exercise price (NIS unlinked) 0 - 3.68 Expected volatility 73.84% - 93.10% Expected useful life 4 - 10 years Risk-free interest rate 0.23% - 1.97% Expected rate of dividend 0% The expected volatility was determined on the basis of share price volatility in similar companies, due to the Company’s limited share price performance history since the date of the merger in January 2020 described in Note 1A above. The simplified method was used for estimating the expected useful life of the employee stock options. The estimated useful life of the options for consultants and officers is the full contractual life of the option. The risk-free interest rate was based on NIS-linked Israeli Government bonds until the time of the Company’s Nasdaq listing, and US Treasury notes thereafter, with time to maturity equivalent to the expected useful life of the options. Share price was used based on share prices on the TASE until the time of the Company’s Nasdaq Capital Markets listing, and on Nasdaq thereafter. The total non-cashflow expenses recorded during the years ended December 31, 2021, 2020 and 2019, amounted to approximately USD 4.0 million (NIS 12.7 million), USD 4.0 million (NIS 13.1 million) and USD 0, respectively.

Research and Development Expens

Research and Development Expenses	12 Months Ended
	Dec. 31, 2021
Research And Development [Abstract]
Research and Development Expenses	Note 11 – Research and Development Expenses Year ended December 31, Year ended December 31, Year ended , 2021 2020 2019 USD thousands USD thousands USD thousands Salaries, wages and related expenses (1) 3,425 1,369 117 Share-based payment (1) 911 476 - Materials 1,875 319 20 Professional services 403 89 13 Registration, drafting and filing of patents 0 25 10 Maintenance, office and software fees 145 116 - Depreciation and amortization 400 59 - Insurance 332 - - Others 103 38 6 Total Research and Development Expenses 7,594 2,491 166 (1) Including expenses in respect of related parties - see Note 18.

Marketing Expenses

Marketing Expenses	12 Months Ended
	Dec. 31, 2021
Disclosure Of Marketing Expenses [Abstract]
Marketing Expenses	Note 12 – Marketing Expenses Year ended December 31, Year ended December 31, Year ended , 2021 2020 2019 USD thousands USD thousands USD thousands Salaries, wages and related expenses 494 255 - Share-based payment (1) 570 139 - PR, advertisement and professional services 507 91 - Maintenance, office and software fees 22 13 - Depreciation and amortization 17 3 - Others 18 5 - Total Marketing Expenses 1,628 506 -

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
	Dec. 31, 2021
Selling, general and administrative expense [abstract]
General and Administrative Expenses	Note 13 – General and Administrative Expenses Year ended December 31, Year ended December 31, Year ended December 31, 2021 2020 2019 USD thousands USD thousands USD thousands Salaries, wages and related expenses (1) 1,328 556 107 Share-based payment (1) 2,484 3,343 - Legal and professional services (1) 1,499 991 112 Contingent liability expenses - 217 - Insurance 1,837 - - Corporate costs 343 60 - Maintenance, office and software fees 149 38 10 Depreciation and amortization 263 151 20 Others 107 24 7 Total General and Administrative Expenses 8,010 5,380 256 (1) Including expenses in respect of related parties - see Note 18.

Financing Income and Expenses

Financing Income and Expenses	12 Months Ended
	Dec. 31, 2021
Disclosure Of Financing Income And Expenses [Abstract]
Financing Income and Expenses	Note 14 – Financing Income and Expenses Year ended December 31, Year ended December 31, Year ended December 31, 2021 2020 2019 USD thousands USD thousands USD thousands Financing Income Net change in fair value of financial instruments mandatorily measured at fair value through profit or loss 509 110 - Financing Expenses Net foreign exchange loss 1,279 85 - Interest expense on lease liabilities 9 5 1 Bank interest and commission expenses 11 3 - Total Financial expenses 1,299 93 1 Financing expenses (income), net 790 (17 ) 1

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2021
Major components of tax expense (income) [abstract]
Income Tax	Note 15 – Income Tax A. Details regarding the tax environment of the Company (1) Corporate tax rate The tax rates applicable to the companies operating in Israel for the years 2020-2021 are 23%. The tax rates applicable to the companies operating in Belgium for the years 2020-2021 are 25%. B. Tax Assessments The Company has final tax assessments through 2012. C. Unrecognized carryforward losses and deferred taxes As at December 31, 2021, the Group has estimated business losses carried forward in the amount of USD 18.2 million. Under current tax legislation in Israel and Belgium, tax losses do not expire . ,

Subsidiaries

Subsidiaries	12 Months Ended
	Dec. 31, 2021
Disclosure of subsidiaries [abstract]
Subsidiaries	Note 16 - Subsidiaries In February 2021, the Company completed a purchase of all of the outstanding share capital not yet owned by the Company of Belgian cultured fat developer Peace of Meat BV for total consideration of up to EUR 16.3 million (USD 19.9 million). The total consideration payable by the Company in the acquisition consists of both cash and equity instruments to be paid to Peace of Meat shareholders and in legal and finder’s fees. The total consideration is to be paid part as of the closing of the acquisition and part upon the achievement of the defined milestones and sub-milestones. “ IPR&D ” ), thus the subsidiary is not considered a business and the acquisition is accounted as an asset acquisition. Contingent consideration, dependent upon the achievement of technological milestones will be recognized at the time of the achievement of each milestone on the basis of the shares and cash that are payable. The following summarizes the major classes of consideration at the acquisition date : Total consideration USD thousands Cash consideration at closing date 4,799 Initial cash investment in acquiree 1,223 Equity instruments issued (4,070,766 ordinary shares) (1) 4,359 Acquisition-related costs (2) 254 Total consideration as of consolidation date 10,635 Contingent consideration (3) 9,308 Total consideration subject to achievement of all milestones 19,943 (1) The fair value of the ordinary shares issued was based on the share price of the Company at the closing date (February 10, 2021) of NIS 3.986 per share. (2) Acquisition-related costs include legal expenses and finder’s fees (3) Contingent consideration No liability is being provisioned before milestones achievement. Identifiable assets acquired and liabilities assumed: Peace Of Meat condensed Balance Sheet USD thousands Current assets 425 Non-current assets 588 Current liabilities (578 ) Non-current liabilities (16 ) Tangible assets net 419 IPR&D – Intangible asset Intangible asset that was recognized as a result of the acquisition and additions made by December 31, 2021 as follows: Peace Of Meat initial consolidation effect USD thousands Closing cash consideration and related acquisition costs 5,053 Shares consideration 4,359 Initial cash investment in acquiree 1,223 Tangible assets, net (419 ) 10,216 Additional contributions post acquisition date according to milestone achievement : Cash consideration 1,960 Payment liabilities 194 Shares consideration (1,852,730 ordinary shares) 1,973 Total 14,343 FX rate effect (890 ) Period end intangible asset balance 13,453 The aggregate cash flows for the Group as a result of the acquisition in the Year ended December 31,2021 USD thousands Cash and cash equivalents paid (5,053 ) Cash and cash equivalents of the subsidiary 205 Cash consideration for milestone achievement during the period (1,960 ) Net reduction of cash flow as of acquisition date (6,808 ) As of December 31, 2021, the recoverable amount of the in-process IPR&D was based on its value in use and was determined by discounting the future cash flows to be generated from it by using the discounted cash flows method, on the annual year test. The recoverable amount of the IPR&D exceeds their carrying amount, thus no impairment loss was recognized. The discount rate used for calculating intangible assets recoverable amount is 23.0%, in addition to taking into consideration the risks associated in small stock premium companies.

Contingent Liabilities

Contingent Liabilities	12 Months Ended
	Dec. 31, 2021
Disclosure of contingent liabilities [abstract]
Contingent Liabilities	Note 17 – Contingent Liabilities From time to time, the Company may be party to litigation or other legal proceedings that it considers to be a part of the ordinary course of its business. The Company is not currently involved in any legal proceedings that could reasonably be expected to have a material adverse effect on its business, prospects, financial condition or results of operations. A. In November 2020, the Israeli Securities Authority, or ISA, initiated an administrative proceeding claiming negligent misstatement regarding certain immediate and periodic reports published by the Company’s predecessor (Ophectra) during the years 2017 and 2018, prior to the merger with MeaTech and prior to establishment of the settlement fund in connection with the Merger. In February 2021, the trustee of the settlement fund informed the Company that the ISA views the Company as a party to this proceeding, notwithstanding the settlement and establishment of the settlement fund. This proceeding is of an administrative nature and carries a potential penalty in the form of a monetary fine which, under applicable Israeli law, could be as high as NIS 5 million. In April 2021, following negotiations with the ISA, the Company agreed to settle the matter for $0.2 million (NIS 0.7 million), for which the Company recorded a provision. The settlement is subject to approval of the ISA’s Enforcement Committee. B. In February 2021, a civil claim was lodged against the settlement fund, relating to Ophectra's activities prior to establishment of the settlement fund, in an amount of USD $0.8 million (NIS 2.5 million). The Company believes that the probability is low of a final ruling against the settlement fund.

Related and Interested Parties

Related and Interested Parties	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Related and Interested Parties	Note 18 – Related and Interested Parties A. Balances with related parties Year ended Year ended Year ended December 31, December 31, December 31, 2021 2020 2019 USD thousands USD thousands USD thousands Related companies receivables - - 87 Trade and other payables 261 117 52 B. Expense amounts with respect to related parties Year ended December 31, Year ended December 31, Year ended December 31, 2021 2020 2019 USD thousands USD thousands USD thousands General and administrative expenses Salaries, wages and related expenses 588 316 89 Legal and professional services 301 281 58 Share-based payments 777 488 - Research & Development expenses Salaries, wages and related 338 121 - Share-based payments 66 64 15 1. Key Management Personnel The Company recognizes four key management personnel as related parties, namely Mr. Sharon Fima – former Chief Executive Officer (CEO), served as CEO un until January 24 2022, Mr. Omri Schanin - Deputy CEO, Mr. Guy Hefer – Chief Financial Officer (CFO) and Mr. Dan Kozlovski – Chief Technologies Officer (CTO), who served as Vice President of Research and Development (VP R&D) until February 2022 . Mr. Sharon Fima , the previous CE O and CTO, who also served as a director, was employed by the Company (including MeaTech Ltd. prior to the merger described in Note 1A above) between September 1, 2019 and January 24, 2022. Until July 2021, Mr. Fima was entitled to a gross annual salary of NIS 0.5 million (USD 0.1 million) plus generally accepted social benefit contributions for senior executives and the use of a company car, including a related tax gross-up. Commencing August 1, 2021, Mr. Fima was entitled to an annual gross salary of NIS 0.6 million (USD 0.2 million). Mr. Fima also received options valued at NIS 0.2 million (USD 0.1 million) to be recognized over three-year vesting period commencing March 2020, some of which were forfeited subsequent to the balance sheet date following the CEO replacement. The Deputy CEO, who also served as a director until January 2022, has been employed by the Company (including MeaTech Ltd. prior to the merger described in Note 1A above) since September 1, 2019. Mr. Schanin was entitled to a gross annual salary of NIS 0.4 million (USD 0.1 million) plus generally accepted social benefit contributions for senior executives. Commencing August 1, 2021, Mr. Schanin is entitled to an annual gross salary of NIS 0.5 million (USD 0.2 million). Mr. Schanin also received options valued at an aggregate of NIS 0.8 million (USD 0.25 million) to be recognized over three-year vesting periods commencing August 2021. The CFO, has been employed by the Company since October 18, 20 20 . Mr. Hefer was entitled to a gross annual salary of NIS 0.4 million (USD 0.1) plus generally accepted social benefit contributions for senior executives. Commencing August 1, 2021, Mr. Hefer is entitled to an annual gross salary of NIS 0.5 million (USD 0.2 million). Mr. Hefer also received options valued at an aggregate of NIS 0.75 million (USD 0.23 million) to be recognized over three-year vesting periods commencing in 2021. The CTO (previously VP R&D), has been employed by the Company (including MeaTech Ltd. prior to the merger described in Note 1A above) since December 5, 2019. Mr. Kozlovski was entitled to a gross annual salary of NIS 0.4 million (USD 0.1 million) plus generally accepted social benefit contributions for senior executives. Commencing August 1, 2021, Mr. Kozlovski is entitled to an annual gross salary of NIS 0.5 million (USD 0.2 million). Mr. Kozlovski also received options valued at of NIS 0.07 million (USD 0.02 million)to be recognized over three-year vesting period commencing in 2019. 2. Directors Mr. Steve H. Lavin served as active chairman of the Company's Board of Directors between May 2020 and January 2022, and he was entitled to an annual compensation of USD 0.2 million as well as share-based compensation. Mr. Danny Ayalon served as director between May 2020 and January 2022, and was entitled to an annual compensation of USD 0.03 million as well as share-based compensation. Additional non-executive directors were compensated in accordance with the terms of the Israeli Companies Regulations (Rules Regarding Payment and Expenses for External Directors), 2000, as amended until July 31, 2021 and are since entitled to annual compensation of USD 0.03 million as well as share-based compensation.

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Leases	Note 19 – Leases Leases in which the Group is the lessee 1. Under an office leasing agreement dated November 1, 2019, MeaTech leased office space and parking spaces, for a monthly fee of USD 10 thousand (NIS 32 thousand), including management fees, for a period of two years, with an option to extend the term of the lease by one more year. The Company initially recognized a long-term lease liability and a right-of-use asset in the amount of USD 214 thousand (NIS 743 thousand). The incremental interest rate used for estimating the liability is 2.25%. On November 2021 the Company extended the agreement for an additional period of 2.3 years. 2. Under an office leasing agreement dated August 9, 2020, the Company leased office space and parking spaces, for a monthly fee of USD 8 thousand (NIS 27 thousand), including management fees, for a period of one year, with an option to extend the term of the lease by one more year. The Company initially recognized a long-term lease liability and a right-of-use asset in the amount of USD 102 thousand (NIS 348 thousand). The incremental interest rate used for estimating the liability is 3. Under an office leasing agreements dated between March and October 2021 for periods of 1.5-2 years, POM and Meatech Europe BV are leasing several spaces from a shared spaces provider for a monthly aggregated fee of USD 11 thousand (EUR 10 thousand). The Company initially recognized a long-term lease liability and a right-of-use asset in the amount of USD 259 thousand (EUR 220 thousand). The incremental interest rate used for estimating the liability is 3%. 4. Right-of-Use Asset USD thousands Balance as at January 1, 2020 197 Additions during the year 102 Amortization during the year (146 ) Effect of changes in exchange rates 15 Balance as at December 31, 2020 168 Additions following the acquisition of POM 16 Additions during the year 512 Amortization during the year (286 ) Effect of changes in exchange rates (3 ) Balance as at December 31, 2021 407 5. Maturity analysis of for the Company’s lease liabilities December 31, December 31, 2021 2020 USD USD Up to one year 165 180 1-5 years 246 - Total 411 180 6. Amounts recognized in the statement of operation Year ended December 31, Year ended December 31, 2021 2020 USD thousands USD thousands Amortization of ROU asset 286 146 Interest expenses on lease liability 9 5 Total amounts paid for leasing of the offices in the year ended December 31, 2021 and December 31, 2020, was USD 346 thousand and USD 140 thousand, respectively.

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2021
Classes of employee benefits expense [abstract]
Employee Benefits	Note 20 - Employee Benefits Employee benefits include post-employment benefits and short-term benefits. Regarding benefits to key management employees, see Note 18(B). The Company has a defined contribution plan in respect of its liability to pay the savings component of provident funds and in relation to employee severance pay, which is subject to Section 14 of the Israeli Severance Pay Law – 1963, according to which the Company pays fixed contributions to pension funds and/or insurance companies that release the Company from any additional severance-related liability. Expenses recognized in respect of such defined contribution plans in the years ended December 31, 2021 and December 31, 2020, amounted to USD 225 thousand and USD 121 thousand, respectively.

Loss per Share

Loss per Share	12 Months Ended
	Dec. 31, 2021
Earnings per share [abstract]
Loss per Share	Note 21 – Loss per Share Weighted average number of ordinary shares Year ended December 31, 2021 Year ended December 31, 2020 Year ended December 31, 2019 Issued and paid-in share capital as at January 1 79,866,264 19,870,337 - Weighted average of the number of ordinary shares of MeaTech 3D Ltd. issued during the year 36,088,237 40,241,860 - Weighted average of the number of ordinary shares used to calculate basic earnings per share 115,954,501 60,112,197 19,484,478 In prior periods, the weighted average number of the ordinary shares of MeaTech (now known as MeaTech MT Ltd.) was multiplied by the exchange ratio according to which ordinary shares of MeaTech 3D Ltd. were issued in return for ordinary shares of MeaTech in the 2020 reverse acquisition. December 31, 2021, 41,902,044 options, warrants and RSUs (in 2020 and 2019, 45,768,424 and 9,839 options respectively) were excluded from the diluted weighted average number of ordinary shares calculation, as their effect would have been anti-dilutive.

Agreements, Guarantees and Lien

Agreements, Guarantees and Liens	12 Months Ended
	Dec. 31, 2021
Agreements Guarantees And Liens [Abstract]
Agreements, Guarantees and Liens	Note 22 – Agreements, Guarantees and Liens A. To secure its undertakings in connection with its lease agreements as described in Note 19, MeaTech provided a bank guarantee in the amount of USD thousand (NIS 85 thousand) For which there's a restricted deposit. MeaTech also restricted a deposit of USD 26 thousand (NIS 80 thousand) in favor of a bank to secure its liabilities with respect to credit cards. The guarantee and deposit were assigned to MeaTech 3D Ltd. upon the Merger. B. To secure its undertakings in connection with its future lease agreement, MeaTech 3D Ltd. provided a bank guarantee in the amount of USD 334 thousand (NIS 1,040 thousand) For which there's a restricted deposit . C. To secure its undertakings in connection with its lease agreements as described in Note 13, POM provided a bank guarantee in the amount of USD 18 thousand (EUR 15 thousand) For which there's a restricted deposit.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments	Note 23 – Financial Instruments The Company has exposure to the following risks from its use of financial instruments: credit, liquidity and market risks. A. Framework for risk management ​ The Board of Directors has overall responsibility for the establishment and oversight of the Company’s risk management framework. The Company’s risk management policy was formulated to identify and analyze the risks that the Company faces, to set appropriate limits for the risks and controls, and to monitor the risks and their compliance with the limits. The risk policy and risk management methods are reviewed regularly to reflect changes in market conditions and in the Company’s operations. The Company acts to develop an effective control environment in which all employees understand their roles and commitment. B. Credit risk ​ Credit risk is the risk of financial loss to the Company if a debtor or counterparty to a financial instrument fails to meet its contractual obligations, and arises mainly from the Company’s receivables. The Company restricts exposure to credit risk by investing only in bank deposits. C. Liquidity risk ​ Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. This does not take into account the potential effect of extreme circumstances that cannot reasonably be predicted. D. Market risk Market risk is the risk that changes in market prices, such as foreign currency exchange rates, the CPI, interest rates and the prices of equity instruments, will influence the Company’s results or the value of its holdings in financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return. E. Fair value The carrying amounts of financial assets and liabilities, including cash and cash equivalents, other receivables, trade payables and other payables are the same or proximate to their fair value. In connection with the Company’s Nasdaq public offering, all existing price protection mechanisms were eliminated, as a result of which financing income was recorded.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2021
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent Event	Note 24 – Subsequent Events A. Management Updates In January 2022, Mr. Sharon Fima stepped down from the positions of Chief Executive Officer, Chief Technology Officer and Director, citing the Company’s current stage of development. Messrs. Steven H. Lavin (Chairman) and Danny Ayalon also stepped down from the Board of Directors, citing the Company’s current stage of development and to pursue other ventures, and Mr. Omri Schanin stepped down from the Board of Directors and continues to serve as MeaTech’s Deputy CEO . The Company’s Board of Directors appointed Mr. Arik Kaufman to the position of Chief Executive Officer and Mr. Yaron Kaiser to the position of Chairman of the Board of Directors. B. Move to New Premises In March 2022, the Company moved to its new headquarters at 5 David Fikes St., Rehovot, Israel, and terminated the lease at its previous headquarters. The laboratory and office space total approximately 18,300 square feet. The lease for this facility will expire in January 2026, although the Company has an option to renew it for four years. The annual rent (including parking fees) is approximately USD 0.7 million, linked to the Israeli CPI. This move is expected to affect the Company’s estimates regarding lease maturities and right-of-use assets in future reporting periods.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Significant Accounting Policies [Abstract]
Financial Instruments	A. Financial Instruments: (1) Non-derivative financial assets Initial recognition and measurement of financial assets The Company initially recognizes trade receivables and debt instruments issued on the date that they are created. All other financial assets are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. A financial asset is initially measured at fair value plus transaction costs that are directly attributable to the acquisition or issuance of the financial asset. A trade receivable without a significant financing component is initially measured at the transaction price. 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. Derecognition of financial assets Financial assets are derecognized when the contractual rights of the Company to the cash flows from the asset expire, or the Company transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset were transferred. When the Company retains substantially all of the risks and rewards of ownership of the financial asset, it continues to recognize the financial asset. Classification of financial assets into categories and the accounting treatment of each category Financial assets are classified at initial recognition to one of the following measurement categories: amortized cost; fair value through other comprehensive income – investments in debt instruments; fair value through other comprehensive income – investments in equity instruments; or fair value through profit or loss. A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated at fair value through profit or loss: - It is held within a business model whose objective is to hold assets so as to collect contractual cash flows; and - The contractual terms of the financial asset give rise to cash flows representing solely payments of principal and interest on the principal amount outstanding on specified dates. (2) Non-derivative financial liabilities Non-derivative financial liabilities include finance lease liabilities, trade and other payables. Initial recognition of financial liabilities The Company initially recognizes financial liabilities on the trade date at which the Company becomes a party to the contractual provisions of the instrument. Subsequent measurement of financial liabilities Financial liabilities (other than financial liabilities at fair value through profit or loss) are recognized initially at fair value less any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognized when the obligation of the Company, as specified in the agreement, expires or when it is discharged or cancelled. (3) Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares and share options are recognized as a deduction from equity, net of any tax effects. (4) Issuance of securities The consideration received from the issuance of securities is attributed initially to financial liabilities that are measured each period at fair value through profit or loss, and then to financial liabilities that are measured only upon initial recognition at fair value. The remaining amount is the value of the equity component. Direct issuance costs are attributed to the specific securities in respect of which they were incurred, whereas joint issuance costs are attributed to the securities on a proportionate basis according to the allocation of the consideration from the issuance of the securities.
Impairment	B. Impairment Non-financial assets Timing of impairment testing The carrying amounts of the Company’s non-financial assets are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. Once a year and on the same date, or more frequently if there are indications of impairment, the Group estimates the recoverable amount of each cash generating unit that contains goodwill, or intangible assets that have indefinite useful lives or are unavailable for use. Measurement of recoverable amount The recoverable amount of an asset is the greater of its value in use and its fair value less costs of disposal. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects the assessments of market participants regarding the time value of money and the risks specific to the asset, for which the estimated future cash flows from the asset were not adjusted. Recognition of impairment loss An impairment loss is recognized if the carrying amount of an asset or cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Non-derivative financial assets See note 6.
Financing income and expenses	C. Financing income and expenses Financing income derives from changes in fair value of financial instruments mandatorily measured at fair value through profit or loss. Financing expenses comprise mainly from bank fee expenses and lease liabilities interest expenses, which are recognized in profit or loss.
Loss per share	D . Loss per share The Company presents basic and diluted earnings or loss per share data for its ordinary shares. Basic earnings or loss per share is calculated by dividing the earnings or loss attributable to ordinary shareholders of the Company by the weighted-average number of ordinary shares outstanding during the year. Diluted earnings or loss per share is determined by adjusting the profit or loss attributable to ordinary shareholders of the Company and the weighted average-number of ordinary shares outstanding, for the effects of all dilutive potential ordinary shares, which comprise share options.
Intangible assets	E. Intangible Assets Research and development Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss when incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. 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 Company has the intention and sufficient resources to complete development and to use or sell the asset. As the Company’s development activities do not meet the standards for capitalization, research and development expenditure is recognized through profit or loss. Subsequent expenditure Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred. Other intangible assets Other intangible assets, that are acquired by the Company, are measured at cost less accumulated amortization and accumulated impairment losses. See Note 16.
Provisions	F. Provisions A provision is recognized if, as a result of a past event, the Company 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.
Fixed assets	G. Fixed assets (1) Recognition and measurement Fixed asset items are measured at cost less accumulated depreciation and accumulated impairment losses. The cost of a fixed asset includes expenditures that are directly attributable to the acquisition of the asset. (2) Depreciation Depreciation is a systematic allocation of the depreciable amount of an asset over its estimated useful life. The depreciable amount is the cost of the asset or other amount that replaces the cost, less its residual value. An asset is depreciated from the date it is ready for use, namely, the date on which it reaches the location and condition required for it to operate in the manner intended by Management. Depreciation is recognized in the statement of income 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: ● Computers 3 years ● Leasehold improvements 2 years ● Laboratory equipment 5-7 years ● Machinery and Equipment 6-10 years ● Office furniture, equipment and accessories 14 years Depreciation methods, useful lives and residual values are reviewed at the end of each reporting year and adjusted if appropriate.
Leases	H. Leases Determining whether an arrangement contains a lease On the inception date of the lease, the Company determines whether the arrangement is a lease or contains a lease, while examining if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. In its assessment of whether an arrangement conveys the right to control the use of an identified asset, the Company assesses whether it has the following two rights throughout the lease term: (a) The right to obtain substantially all the economic benefits from use of the identified asset; and (b) The right to direct the identified asset’s use. For lease contracts that contain non-lease components, such as services or maintenance, that are related to a lease component, the company elected to account for the contract as a single lease component without separating the components. Leased assets and lease liabilities Contracts that award the Company control over the use of a leased asset for a period of time in exchange for consideration, are accounted for as leases. Upon initial recognition, the Company recognizes a liability at the present value of the balance of future lease payments (these payments do not include certain variable lease payments), and concurrently recognizes a right-of-use asset at the same amount of the lease liability, adjusted for any prepaid or accrued lease payments. Since the interest rate implicit in the Company'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 over the shorter of the lease term or useful life of the asset.
Employee benefits	The lease term 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. Depreciation of right-of-use asset After lease commencement, a right-of-use asset is measured on a cost basis less accumulated depreciation and accumulated impairment losses and is adjusted for re-measurements of the lease liability. Depreciation is calculated on a straight-line basis over the shorter of the useful life or contractual lease period. The Company’s lease of its office and laboratory space is depreciated over a period of two years. I. Employee benefits (1) Post-employment benefits The Company has a post-employment benefit plan, financed by deposits with insurance companies or with funds managed by a trustee, and classified as a defined contribution plan, under which an entity pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognized as an expense in profit or loss in the periods during which related services are rendered by employees. (2) Short-term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided or upon the actual absence of the employee when the benefit is not accumulated. A liability is recognized for the amount expected to be paid under short-term cash bonus if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. The employee benefits are classified, for measurement purposes, as short-term benefits or as other long-term benefits depending on when the Company expects the benefits to be wholly settled.
Share-based compensation	J. Share-based compensation Share-based compensation expense related to share awards is recognized based on the fair value of the awards granted. The fair value of each option award is estimated on the grant date using the binomial option pricing model. The option pricing model requires the input of highly subjective assumptions, including the expected term of the option, the expected volatility of the price of the Company’s ordinary shares and the expected dividend yield of ordinary shares. The assumptions used to determine the fair value of the option awards represent management’s best estimates. These estimates involve inherent uncertainties and the application of management’s judgment. The Company recognizes compensation costs for awards conditioned only on continued service that have a graded vesting schedule using the accelerated method based on the multiple-option award approach. Forfeitures are accounted for as they occur.
Basis of Consolidation	K. Basis of Consolidation Acquisition of a subsidiary Upon the acquisition of a subsidiary, the Company exercises discretion when examining whether the transaction constitutes the acquisition of a business or acquisition of an asset, for the purpose of determining the accounting treatment of the transaction. Transactions in which the acquired company is not considered a business are accounted for as the acquisition of a group of assets and liabilities. In such transactions, the cost of acquisition, which includes transaction costs, is allocated proportionately to the acquired identifiable assets and liabilities, based on their proportionate fair value on the acquisition date. Furthermore, no goodwill is recognized and no deferred taxes are recognized in respect of the temporary differences existing on the acquisition date. IFRS 3 includes a distinction between a transaction to acquire an operation is the acquisition of a "business" and the acquisition of a group of assets that according to the standard is not considered the acquisition of a "business". The aforementioned standard offers the optional concentration test so that if substantially all of the fair value of the acquired assets is attributable to a group of similar identifiable assets or to a single identifiable asset, this will not be the acquisition of a business Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements.
Transactions with controlling shareholder	L. Transactions with controlling shareholder Assets and liabilities included in a transaction with a controlling shareholder are measured at fair value on the date of the transaction. As the transaction is on the equity level, the Company includes the difference between the fair value and the consideration from the transaction in its equity.
Government grants	M. Government grants Government grants are recognized initially at fair value when there is reasonable assurance that they will be received and the Group will comply with the conditions associated with the grant. Unconditional government grants are recognized when the Group is entitled to receive them. Grants that compensate the Group for expenses incurred are presented as a deduction from the corresponding expense. Grants that compensate the Group for the cost of an asset are presented as a deduction from the related assets and are recognized in profit or loss on a systematic basis over the useful life of the asset.

Basis of Preparation of the F_2

Basis of Preparation of the Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Basis Of Preparation [Abstract]
Schedule of functional currency [Table Text Block]	Currency USD - ILS USD - EUR Period 2021 2020 2019 2021 December 31 3.110 3.215 3.446 0.883 Year Average 3.230 3.479 3.442 0.845

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2021
Cash and cash equivalents [abstract]
Schedule of cash and cash equivalents	December 31 December 31 2021 2020 USD thousands USD thousands Cash in USD 15,596 1,021 Cash in NIS 1,688 7,627 Cash in Euro 1,892 4,908 Total cash and cash equivalents 19,176 13,556

Receivables and Prepaid Expen_2

Receivables and Prepaid Expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Trade and other receivables [abstract]
Schedule of receivables [Table Text Block]	December 31 December 31 2021 2020 USD thousands USD thousands Institutions 301 102 Prepaid expenses 743 20 Other 1,738 9 2,782 131

Other Investments (Tables)

Other Investments (Tables)	12 Months Ended
	Dec. 31, 2021
Other Investments [Abstract]
Schedule of other investments during period explanatory	December 31 December 31 2021 2020 USD thousands USD thousands Separation Agreement from Therapin (A) (1) 1,509 1,414 Investment in Peace of Meat (B) - 1,248 Total Other Investments 1,509 2,662
Schedule of other investments explanatory	Developments in Other Investment USD thousands As at January 1, 2021 2,662 Initial investment in POM transferred to intangible asset (1,223 ) Proceeds from Therapin asset (149 ) Profit from increase in fair value 193 Effect of changes in exchange rates 26 As at December 31, 2021 (1) 1,509 (1) USD 154 thousand are classified as a current asset.

Fixed Assets, net (Tables)

Fixed Assets, net (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [abstract]
Schedule of fixed assets	Computers Leasehold improvements Laboratory equipment Machinery and equipment Office furniture, equipment and accessories Total USD thousands Cost Balance as at January 1, 2020 29 11 89 - 1 130 Additions during the year 43 46 466 243 27 825 Effect of changes in exchange rates 2 1 18 - 1 22 Dispositions in the year - - - 1 1 Cost as at December 31, 2020 74 58 573 243 28 976 Accumulated depreciation Balance as at January 1, 2020 2 - 1 - - 3 Depreciation during the year 15 10 37 4 1 67 Dispositions in the year - - - - - - Accumulated depreciation as at December 31, 2020 17 10 38 4 1 70 Depreciated balance as at December 31, 2020 57 48 535 239 27 906 Balance as at January 1, 2021 74 58 573 243 28 976 Additions through acquisition of a subsidiary 14 3 556 - - 573 Additions during the year 98 75 1,608 77 27 1,885 Effect of changes in exchange rates 2 (1 ) (56 ) 13 2 (40 ) Cost as at December 31, 2021 188 135 2,681 333 57 3,394 Accumulated depreciation Balance as at January 1, 2021 17 10 38 4 1 70 Depreciation during the year 42 22 296 31 3 394 Effect of changes in exchange rates 2 1 4 1 - 8 Accumulated depreciation as at December 31, 2021 61 33 338 36 4 472 Depreciated balance as at December 31, 2021 127 102 2,343 297 53 2,922

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Other Payable [Abstract]
Schedule of other payables	December 31 December 31 2021 2020 USD thousands USD thousands Accrued expenses 459 263 Employee benefits 1,122 503 Contingent liability 217 217 Subsidiary government grant 218 - Others 223 13 2,239 996

Capital and Reserves (Tables)

Capital and Reserves (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
Schedule of share capital issued explanatory	Number of Ordinary Shares (thousand) 2021 2020 2019 Issued and paid-in share capital as at January 1 79,866 19,870 15,447 Issued in reverse merger - 30,526 - Exercise of share options during the period – Investor-related 3,010 11,302 2,255 Exercise of share options during the period – Share-Based Payment-related 2,218 294 - Issued not for cash during the period (1) 12,088 - - Issued for cash during the period (2) 28,588 17,874 2,168 Issued and paid-in share capital as at December 31, 2021 125,770 79,866 19,870 Authorized share capital 1,000,000 1,000,000 1,000,000 (1) In February 2021, the Company completed a purchase of all of the outstanding share capital not yet owned by the Company, of Belgian cultured fat developer Peace of Meat BV. See Note 16 for information regarding the issuance of shares as part of the consideration. As part of the IPO, options and rights previously held by the Company's founders and Series A Investors were issued to 6,359,480 shares. (2) On March 12, 2021, the Company completed its Initial Public Offering (IPO) at the Nasdaq of 2,721,271 ADSs, each representing ten ordinary shares of the Company (in total, 27,212,710 ordinary shares), at an offering price of USD 10.30 per ADS, resulting in gross proceeds of USD 28 million and net proceeds of USD 24.7 million. Additionally, the vesting of 1,374,998 investor share rights was triggered by the IPO, and these shares were issued in return for USD 1.25 million following the IPO.

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Schedule for new allotments of options and restricted stock units (RSUs)	Date of grant and eligible recipients Terms of the instrument No. of ordinary shares (thousands) Vesting Conditions Contractual duration of the instrument (years) Options awarded to employees of the Company and subsidiaries on March 25, 2021 Options exercisable for ordinary shares 2,600 1/3 after one year and the balance in 8 quarterly tranches 4 years RSUs awarded to directors on March 25, 2021 The RSUs vest automatically at no exercise price 90 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to employees of the Company and subsidiaries on April 19, 2021 Options exercisable for ordinary shares 800 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to employees of the Company and subsidiaries on July 22, 2021 Options exercisable for ordinary shares 1,362.5 1/3 after one year and the balance in 8 quarterly tranches 4 years RSUs awarded to directors on September 14, 2021 The RSUs vest automatically at no exercise price 287.5 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to directors on September 14, 2021 Options exercisable for ordinary shares 785.6 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to the deputy CEO on September 14, 2021 Options exercisable for ordinary shares 250 1/3 after one year and the balance in 8 quarterly tranches 4 years Options awarded to BlueSoundWaves on October 6, 2021 Options exercisable for ordinary shares 6,215.8 1/3 after one year and the balance in 8 quarterly tranches, subject to milestone-based acceleration 10 years RSUs awarded to BlueSoundWaves on October 6, 2021 The RSUs vest automatically at no exercise price 1,243.1 1/3 after one year and the balance in 8 quarterly tranches, subject to milestone-based acceleration 10 years Options awarded to employees of the Company and subsidiaries on November 24, 2021 Options exercisable for ordinary shares 925 1/3 after one year and the balance in 8 quarterly tranches 4 years Total options/RSUs exercisable/vesting into shares granted in the year ended December 31, 2021 14,559.5
Schedule for number and weighted average exercise prices of options and RSUs	Number of options and RSUs 2021 Weighted average exercise price 2021 NIS Outstanding at January 1 9,505,140 2.60 Granted during the year 14,559,520 2.06 Forfeited during the year 194,673 1.63 Exercised during the year (1) 4,834,730 2.55 Outstanding at December 31 19,035,257 2.20 Exercisable at December 31 3,562,192 3.07 (1) Partly executed through cashless mechanism
Schedule of parameters used for measuring fair value at the date the share-based payment plan	Options/RSUs Fair value at date awarded NIS 23.0 million (USD 7.0 millions) Parameters taken into account in the fair value calculation: Share price ( NIS at date awarded ) 2.05 - 3.53 Exercise price (NIS unlinked) 0 - 3.68 Expected volatility 73.84% - 93.10% Expected useful life 4 - 10 years Risk-free interest rate 0.23% - 1.97% Expected rate of dividend 0%

Research and Development Expe_2

Research and Development Expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Research And Development [Abstract]
Schedule of research and development expenses	Year ended December 31, Year ended December 31, Year ended , 2021 2020 2019 USD thousands USD thousands USD thousands Salaries, wages and related expenses (1) 3,425 1,369 117 Share-based payment (1) 911 476 - Materials 1,875 319 20 Professional services 403 89 13 Registration, drafting and filing of patents 0 25 10 Maintenance, office and software fees 145 116 - Depreciation and amortization 400 59 - Insurance 332 - - Others 103 38 6 Total Research and Development Expenses 7,594 2,491 166 (1) Including expenses in respect of related parties - see Note 18.

Marketing Expenses (Tables)

Marketing Expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Marketing Expenses [Abstract]
Schedule of marketing expenses	Year ended December 31, Year ended December 31, Year ended , 2021 2020 2019 USD thousands USD thousands USD thousands Salaries, wages and related expenses 494 255 - Share-based payment (1) 570 139 - PR, advertisement and professional services 507 91 - Maintenance, office and software fees 22 13 - Depreciation and amortization 17 3 - Others 18 5 - Total Marketing Expenses 1,628 506 -

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Selling, general and administrative expense [abstract]
Schedule of general and administrative expenses	Year ended December 31, Year ended December 31, Year ended December 31, 2021 2020 2019 USD thousands USD thousands USD thousands Salaries, wages and related expenses (1) 1,328 556 107 Share-based payment (1) 2,484 3,343 - Legal and professional services (1) 1,499 991 112 Contingent liability expenses - 217 - Insurance 1,837 - - Corporate costs 343 60 - Maintenance, office and software fees 149 38 10 Depreciation and amortization 263 151 20 Others 107 24 7 Total General and Administrative Expenses 8,010 5,380 256 (1) Including expenses in respect of related parties - see Note 18.

Financing Income and Expenses (

Financing Income and Expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Financing Income And Expenses [Abstract]
Schedule of financing income and expenses	Year ended December 31, Year ended December 31, Year ended December 31, 2021 2020 2019 USD thousands USD thousands USD thousands Financing Income Net change in fair value of financial instruments mandatorily measured at fair value through profit or loss 509 110 - Financing Expenses Net foreign exchange loss 1,279 85 - Interest expense on lease liabilities 9 5 1 Bank interest and commission expenses 11 3 - Total Financial expenses 1,299 93 1 Financing expenses (income), net 790 (17 ) 1

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of subsidiaries [abstract]
Schedule of major classes of consideration assumed at acquisition date	USD thousands Cash consideration at closing date 4,799 Initial cash investment in acquiree 1,223 Equity instruments issued (4,070,766 ordinary shares) (1) 4,359 Acquisition-related costs (2) 254 Total consideration as of consolidation date 10,635 Contingent consideration (3) 9,308 Total consideration subject to achievement of all milestones 19,943 (1) The fair value of the ordinary shares issued was based on the share price of the Company at the closing date (February 10, 2021) of NIS 3.986 per share. (2) Acquisition-related costs include legal expenses and finder’s fees (3) Contingent consideration No liability is being provisioned before milestones achievement.
Schedule of identifiable assets acquired and liabilities assumed	Peace Of Meat condensed Balance Sheet USD thousands Current assets 425 Non-current assets 588 Current liabilities (578 ) Non-current liabilities (16 ) Tangible assets net 419
Schedule of intangible asset was recognized as result of acquisition	Peace Of Meat initial consolidation effect USD thousands Closing cash consideration and related acquisition costs 5,053 Shares consideration 4,359 Initial cash investment in acquiree 1,223 Tangible assets, net (419 ) 10,216 Additional contributions post acquisition date according to milestone achievement : Cash consideration 1,960 Payment liabilities 194 Shares consideration (1,852,730 ordinary shares) 1,973 Total 14,343 FX rate effect (890 ) Period end intangible asset balance 13,453
Schedule of aggregate cash flows for group as result of acquisition explanatory	The aggregate cash flows for the Group as a result of the acquisition in the Year ended December 31,2021 USD thousands Cash and cash equivalents paid (5,053 ) Cash and cash equivalents of the subsidiary 205 Cash consideration for milestone achievement during the period (1,960 ) Net reduction of cash flow as of acquisition date (6,808 )

Related and Interested Parties

Related and Interested Parties (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Disclosure of balances with related parties	Year ended Year ended Year ended December 31, December 31, December 31, 2021 2020 2019 USD thousands USD thousands USD thousands Related companies receivables - - 87 Trade and other payables 261 117 52
Disclosure of expense amounts with respect to related parties	Year ended December 31, Year ended December 31, Year ended December 31, 2021 2020 2019 USD thousands USD thousands USD thousands General and administrative expenses Salaries, wages and related expenses 588 316 89 Legal and professional services 301 281 58 Share-based payments 777 488 - Research & Development expenses Salaries, wages and related 338 121 - Share-based payments 66 64 15

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Schedule of right of use asset	USD thousands Balance as at January 1, 2020 197 Additions during the year 102 Amortization during the year (146 ) Effect of changes in exchange rates 15 Balance as at December 31, 2020 168 Additions following the acquisition of POM 16 Additions during the year 512 Amortization during the year (286 ) Effect of changes in exchange rates (3 ) Balance as at December 31, 2021 407
Schedule of information related to maturity analysis of lease liability	December 31, December 31, 2021 2020 USD USD Up to one year 165 180 1-5 years 246 - Total 411 180
Schedule of statement of income	Year ended December 31, Year ended December 31, 2021 2020 USD thousands USD thousands Amortization of ROU asset 286 146 Interest expenses on lease liability 9 5

Loss per Share (Tables)

Loss per Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings per share [abstract]
Schedule of weighted average number of ordinary shares	Year ended December 31, 2021 Year ended December 31, 2020 Year ended December 31, 2019 Issued and paid-in share capital as at January 1 79,866,264 19,870,337 - Weighted average of the number of ordinary shares of MeaTech 3D Ltd. issued during the year 36,088,237 40,241,860 - Weighted average of the number of ordinary shares used to calculate basic earnings per share 115,954,501 60,112,197 19,484,478

General (Narrative) (Details)

General (Narrative) (Details) $ / shares in Units, $ in Thousands	Mar. 12, 2021USD ($)ADS$ / sharesshares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018shares
Disclosure Of General Information [Line Items]
Number of shares issued | shares	6,359,480	125,770,000	79,866,000	19,870,000	15,447,000
Proceeds from issuing of shares		$ 0	$ 222	$ 0
Retained earnings		$ (36,971)	$ (18,949)
Initial Public Offering | Ordinary shares
Disclosure Of General Information [Line Items]
Number of shares issued | shares	27,212,710
Initial Public Offering | ADS
Disclosure Of General Information [Line Items]
Number of ADS units issued | ADS	2,721,271
Public offering price per ADS | $ / shares	$ 10.30
Gross proceeds from shares issued	$ 28,000
Proceeds from issuing of shares	$ 24,700

Basis of Preparation of the F_3

Basis of Preparation of the Financial Statements (Narrative) (Details)	Dec. 31, 2021€ / $	Dec. 31, 2021₪ / $	Dec. 31, 2020₪ / $	Dec. 31, 2019₪ / $
Disclosure Of Basis Of Preparation [Abstract]
Foreign exchange rate	0.883	3.110	3.215	3.446
Average USD exchange rate	0.845	3.230	3.479	3.442

Significant Accounting Polici_3

Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	Dec. 31, 2021
Computers [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives	3 years
Leasehold improvements [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives	2 years
Laboratory equipment [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives	5-7 years
Machinery and equipment [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives	6-10 years
Office furniture, equipment and accessories [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives	14 years

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Cash And Cash Equivalents [Line Items]
Total cash and cash equivalents	$ 19,176	$ 13,556	$ 1,274	$ 31
United States of America, Dollars
Disclosure Of Cash And Cash Equivalents [Line Items]
Total cash and cash equivalents	15,596	1,021
Israel, New Shekels
Disclosure Of Cash And Cash Equivalents [Line Items]
Total cash and cash equivalents	1,688	7,627
Euro Member Countries, Euro
Disclosure Of Cash And Cash Equivalents [Line Items]
Total cash and cash equivalents	$ 1,892	$ 4,908

Receivables and Prepaid Expen_3

Receivables and Prepaid Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Trade and other receivables [abstract]
Institutions	$ 301	$ 102
Prepaid expenses	743	20
Other	1,738	9
Total trade and other current receivables	$ 2,782	$ 131

Other Investments (Details)

Other Investments (Details) ₪ in Thousands, $ in Thousands, € in Millions	Dec. 31, 2021USD ($)		Dec. 31, 2020USD ($)	Oct. 31, 2020EUR (€)	Oct. 31, 2020USD ($)	May 26, 2020ILS (₪)	May 26, 2020USD ($)	Dec. 31, 2019USD ($)
Other Investments [Line Items]
Total Other Investments	$ 1,509		$ 2,662
Therapin Ltd [Member]
Other Investments [Line Items]
Total Other Investments	1,509	[1]						$ 2,662
Peace Of Meat [Member]
Other Investments [Line Items]
Total Other Investments	0		1,248	€ 1	$ 1,200
Separation Agreement [Member] | Therapin Ltd [Member]
Other Investments [Line Items]
Total Other Investments	$ 1,509		$ 1,414			₪ 7,250	$ 2,100
[1]	USD 154 thousand are classified as a current asset.

Other Investments (Details 1)

Other Investments (Details 1) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Other Investments [Line Items]
Beginning balance		$ 2,662
Ending balance		1,509	$ 2,662
Therapin Ltd [Member]
Other Investments [Line Items]
Beginning balance			2,662
Initial investment in POM transferred to intangible asset			$ (1,223)
Proceeds from Therapin asset		(149)
Profit from increase in fair value		193
Effect of changes in exchange rates		26
Ending balance	[1]	$ 1,509
[1]	USD 154 thousand are classified as a current asset.

Other Investments (Parenthetica

Other Investments (Parentheticals) (Details 1) $ in Thousands	Dec. 31, 2021USD ($)
Other Investments [Abstract]
Other investment	$ 154

Other Investments (Narrative) (

Other Investments (Narrative) (Details) ₪ in Thousands, $ in Thousands, € in Millions	1 Months Ended	5 Months Ended		12 Months Ended
	Oct. 31, 2020EUR (€)	Dec. 31, 2020ILS (₪)	Dec. 31, 2020USD ($)	Dec. 31, 2021ILS (₪)Years	Dec. 31, 2021USD ($)Years	Dec. 31, 2021USD ($)		Oct. 31, 2020USD ($)	May 26, 2020ILS (₪)	May 26, 2020USD ($)	Dec. 31, 2019USD ($)
Other Investments [Line Items]
Total Other Investments			$ 2,662			$ 1,509
Other investment			149			154
Therapin Ltd
Other Investments [Line Items]
Total Other Investments						1,509	[1]				$ 2,662
Peace Of Meat
Other Investments [Line Items]
Total Other Investments	€ 1		1,248			0		$ 1,200
Percentage of investment hold by entity	5.65%
Separation Agreement | Therapin Ltd
Other Investments [Line Items]
Total Other Investments			1,414			1,509			₪ 7,250	$ 2,100
Percentage of voting acquired									14.74%	14.74%
Committed to pay board of directors per month		₪ 40	$ 13
Aggregate total payment during period under investment				₪ 4,800		1,400
Percentage of amount transferred to a restricted deposit				50.00%	50.00%
Percentage of surplus balance repayment on account of outstanding balance				14.74%	14.74%
Percentage of dividend distributed to shareholders on account of the outstanding balance				14.74%	14.74%
Estimated fair value of other investment				₪ 4,500		$ 1,300
Revaluation of investment				₪ 1,200	$ 300
Expected additional payment event | Years				4.2	4.2
Separation Agreement | Therapin Ltd | Bottom of range
Other Investments [Line Items]
Percentage of interest rate for capitalization of debt				10.23%	10.23%
Separation Agreement | Therapin Ltd | Top of range
Other Investments [Line Items]
Percentage of interest rate for capitalization of debt				10.72%	10.72%
[1]	USD 154 thousand are classified as a current asset.

Fixed Assets, net (Details)

Fixed Assets, net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Property Plant And Equipment Line Items
Balance	$ 906
Balance	2,922	$ 906
Cost
Disclosure Of Property Plant And Equipment Line Items
Balance	976	130
Additions through acquisition of a subsidiary	573
Additions	1,885	825
Effect of changes in exchange rates	(40)	22
Dispositions in the year		1
Balance	3,394	976
Accumulated depreciation
Disclosure Of Property Plant And Equipment Line Items
Balance	(70)	(3)
Depreciation during the year	394	67
Effect of changes in exchange rates	8
Dispositions in the year		0
Balance	(472)	(70)
Computer equipment [member]
Disclosure Of Property Plant And Equipment Line Items
Balance	57
Balance	127	57
Computer equipment [member] | Cost
Disclosure Of Property Plant And Equipment Line Items
Balance	74	29
Additions through acquisition of a subsidiary	14
Additions	98	43
Effect of changes in exchange rates	2	2
Dispositions in the year		0
Balance	188	74
Computer equipment [member] | Accumulated depreciation
Disclosure Of Property Plant And Equipment Line Items
Balance	(17)	(2)
Depreciation during the year	42	15
Effect of changes in exchange rates	2
Dispositions in the year		0
Balance	(61)	(17)
Leasehold improvements [member]
Disclosure Of Property Plant And Equipment Line Items
Balance	48
Balance	102	48
Leasehold improvements [member] | Cost
Disclosure Of Property Plant And Equipment Line Items
Balance	58	11
Additions through acquisition of a subsidiary	3
Additions	75	46
Effect of changes in exchange rates	(1)	1
Dispositions in the year		0
Balance	135	58
Leasehold improvements [member] | Accumulated depreciation
Disclosure Of Property Plant And Equipment Line Items
Balance	(10)	0
Depreciation during the year	22	10
Effect of changes in exchange rates	1
Dispositions in the year		0
Balance	(33)	(10)
Laboratory Equipment [Member]
Disclosure Of Property Plant And Equipment Line Items
Balance	535
Balance	2,343	535
Laboratory Equipment [Member] | Cost
Disclosure Of Property Plant And Equipment Line Items
Balance	573	89
Additions through acquisition of a subsidiary	556
Additions	1,608	466
Effect of changes in exchange rates	(56)	18
Dispositions in the year		0
Balance	2,681	573
Laboratory Equipment [Member] | Accumulated depreciation
Disclosure Of Property Plant And Equipment Line Items
Balance	(38)	(1)
Depreciation during the year	296	37
Effect of changes in exchange rates	4
Dispositions in the year		0
Balance	(338)	(38)
Machinery and equipment [Member]
Disclosure Of Property Plant And Equipment Line Items
Balance	239
Balance	297	239
Machinery and equipment [Member] | Cost
Disclosure Of Property Plant And Equipment Line Items
Balance	243	0
Additions through acquisition of a subsidiary	0
Additions	77	243
Effect of changes in exchange rates	13	0
Balance	333	243
Machinery and equipment [Member] | Accumulated depreciation
Disclosure Of Property Plant And Equipment Line Items
Balance	(4)	0
Depreciation during the year	31	4
Effect of changes in exchange rates	1
Dispositions in the year		0
Balance	(36)	(4)
Office Furniture, Equipment And Accessories [Member]
Disclosure Of Property Plant And Equipment Line Items
Balance	27
Balance	53	27
Office Furniture, Equipment And Accessories [Member] | Cost
Disclosure Of Property Plant And Equipment Line Items
Balance	28	1
Additions through acquisition of a subsidiary	0
Additions	27	27
Effect of changes in exchange rates	2	1
Dispositions in the year		1
Balance	57	28
Office Furniture, Equipment And Accessories [Member] | Accumulated depreciation
Disclosure Of Property Plant And Equipment Line Items
Balance	(1)	0
Depreciation during the year	3	1
Effect of changes in exchange rates	0
Dispositions in the year		0
Balance	$ (4)	$ (1)

Fixed Assets, net (Narrative) (

Fixed Assets, net (Narrative) (Details) ₪ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020ILS (₪)
Disclosure of detailed information about property, plant and equipment [abstract]
Advances paid on account of fixed assets	$ 57	₪ 143

Other Payables (Details)

Other Payables (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Other Payable [Abstract]
Accrued expenses	$ 459	$ 263
Employee benefits	1,122	503
Contingent liability	217	217
Subsidiary government grant	218	0
Others	223	13
Other Payables	$ 2,239	$ 996

Capital and Reserves (Details)

Capital and Reserves (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of classes of share capital [abstract]
Issued and paid-in share capital as at the beginning of the period	79,866	19,870	15,447
Issued in reverse merger	0	30,526	0
Exercise of share options during the period - Investor-related	3,010	11,302	2,255
Exercise of share options during the period - Share-Based Payment-related	2,218	294	0
Issued not for cash during the period	12,088	0	0
Issued for cash during the period	28,588	17,874	2,168
Issued and paid-in share capital as at December 31	125,770	79,866	19,870
Authorized share capital	1,000,000	1,000,000	1,000,000

Capital and Reserves (Narrative

Capital and Reserves (Narrative) (Details) $ / shares in Units, $ in Thousands	Mar. 12, 2021USD ($)ADS$ / sharesshares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018shares
Disclosure of classes of share capital [line items]
Number of shares issued | shares	6,359,480	125,770,000	79,866,000	19,870,000	15,447,000
Proceeds from issuing shares		$ 0	$ 222	$ 0
Initial Public Offering
Disclosure of classes of share capital [line items]
Net proceeds from issuing shares	$ 1,250
Number of shares materialized during IPO | shares	1,374,998
Initial Public Offering | ADS
Disclosure of classes of share capital [line items]
Number of ADS units issued | ADS	2,721,271
Proceeds from issuing shares	$ 28,000
Net proceeds from issuing shares	$ 24,700
Initial Public Offering | Ordinary shares
Disclosure of classes of share capital [line items]
Number of shares issued | shares	27,212,710
Par value per share | $ / shares	$ 10.30

Share-based payments (Details)

Share-based payments (Details)	12 Months Ended
	Dec. 31, 2021Share
Disclosure of terms and conditions of share-based payment arrangement [line items]
No. of ordinary shares	14,559,500
Option | October 6, 2021 | BlueSoundWaves
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	Options awarded to BlueSoundWaves on October 6, 2021
Terms of the instrument	Options exercisable for ordinary shares
No. of ordinary shares	6,215,800
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches, subject to milestone-based acceleration
Contractual duration of the instrument (years)	10 years
Option | Employees | March 25, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	Options awarded to employees of the Company and subsidiaries on March 25, 2021
Terms of the instrument	Options exercisable for ordinary shares
No. of ordinary shares	2,600,000
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches
Contractual duration of the instrument (years)	4 years
Option | Employees | April 19, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	Options awarded to employees of the Company and subsidiaries on April 19, 2021
Terms of the instrument	Options exercisable for ordinary shares
No. of ordinary shares	800,000
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches
Contractual duration of the instrument (years)	4 years
Option | Employees | July 22, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	Options awarded to employees of the Company and subsidiaries on July 22, 2021
Terms of the instrument	Options exercisable for ordinary shares
No. of ordinary shares	1,362,500
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches
Contractual duration of the instrument (years)	4 years
Option | Employees | November 24, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	Options awarded to employees of the Company and subsidiaries on November 24, 2021
Terms of the instrument	Options exercisable for ordinary shares
No. of ordinary shares	925,000
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches
Contractual duration of the instrument (years)	4 years
Option | Board Directors | September 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	Options awarded to directors on September 14, 2021
Terms of the instrument	Options exercisable for ordinary shares
No. of ordinary shares	785,600
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches
Contractual duration of the instrument (years)	4 years
Option | Deputy CEO | September 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	Options awarded to the deputy CEO on September 14, 2021
Terms of the instrument	Options exercisable for ordinary shares
No. of ordinary shares	250,000
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches
Contractual duration of the instrument (years)	4 years
Restricted Stock Unit (RSU's) | October 6, 2021 | BlueSoundWaves
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	RSUs awarded to BlueSoundWaves on October 6, 2021
Terms of the instrument	The RSUs vest automatically at no exercise price
No. of ordinary shares	1,243,100
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches, subject to milestone-based acceleration
Contractual duration of the instrument (years)	10 years
Restricted Stock Unit (RSU's) | Directors | March 25, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	RSUs awarded to directors on March 25, 2021
Terms of the instrument	The RSUs vest automatically at no exercise price
No. of ordinary shares	90,000
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches
Contractual duration of the instrument (years)	4 years
Restricted Stock Unit (RSU's) | Directors | September 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date of grant and eligible recipients	RSUs awarded to directors on September 14, 2021
Terms of the instrument	The RSUs vest automatically at no exercise price
No. of ordinary shares	287,500
Vesting Conditions	1/3 after one year and the balance in 8 quarterly tranches
Contractual duration of the instrument (years)	4 years

Share-based payments (Details 1

Share-based payments (Details 1)	12 Months Ended
	Dec. 31, 2021Share₪ / shares
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Number of options and RSU’s Outstanding at January 1 | Share	9,505,140
Number of options and RSU’s Granted during the year | Share	14,559,520
Number of options and RSU’s forfeited during the year | Share	194,673
Number of options and RSU’s Exercised during the year | Share	4,834,730	[1]
Number of options and RSU’s Outstanding at December 31 | Share	19,035,257
Number of options and RSU’s Exercisable at December 31 | Share	3,562,192
Weighted average exercise price outstanding at January 1 | ₪ / shares	₪ 2.60
Weighted average exercise price granted during the year | ₪ / shares	2.06
Weighted average exercise price forfeited during the year | ₪ / shares	1.63
Weighted average exercise price exercised during the year | ₪ / shares	2.55	[1]
Weighted average exercise price outstanding at December 31 | ₪ / shares	2.20
Weighted average exercise price Exercisable at December 31 | ₪ / shares	₪ 3.07
[1]	Partly executed through cashless mechanism

Share-based payments (Details 2

Share-based payments (Details 2) - 12 months ended Dec. 31, 2021 ₪ / shares in Units, $ / shares in Units, ₪ in Millions, $ in Millions	ILS (₪)Years₪ / shares	ILS (₪)Years$ / shares	USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair value at date awarded	₪ 23	₪ 23	$ 7
Parameters taken into account in the fair value calculation:
Expected rate of dividend	0.00%	0.00%
Bottom of range
Parameters taken into account in the fair value calculation:
Share price (at date evaluated) | $ / shares		₪ 2.05
Exercise price (NIS unlinked) | ₪ / shares	₪ 0
Expected fluctuations (weighted average)	73.84%	73.84%
Expected useful life (weighted average) | Years	4	4
Risk-free interest	0.23%	0.23%
Top of range
Parameters taken into account in the fair value calculation:
Share price (at date evaluated) | $ / shares		₪ 3.53
Exercise price (NIS unlinked) | ₪ / shares	₪ 3.68
Expected fluctuations (weighted average)	93.10%	93.10%
Expected useful life (weighted average) | Years	10	10
Risk-free interest	1.97%	1.97%

Share-based payments (Narrative

Share-based payments (Narrative) (Details) ₪ / shares in Units, $ / shares in Units, ₪ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021ILS (₪)Share₪ / shares	Dec. 31, 2021USD ($)Share$ / shares	Dec. 31, 2020ILS (₪)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total expenditure	₪ 12.7	$ 4	₪ 13.1	$ 4	$ 0
Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price | $ / shares		$ 2.05
Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price | $ / shares		$ 3.53
Investors, former shareholders
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options exercisable | Share	22,866,787	22,866,787
Investor | Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price | ₪ / shares	₪ 3.03
Investor | Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price | ₪ / shares	₪ 6
Investor | Warrants
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of warrants Exercisable | Share	20,224,191	20,224,191
Former shareholder
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options exercisable | Share	2,412,596	2,412,596
Employees
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options exercisable | Share	230,000	230,000
Employees | Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price | ₪ / shares	₪ 1.72
Employees | Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price | ₪ / shares	₪ 2.50

Research and Development Expe_3

Research and Development Expenses (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Research And Development [Line Items]
Research and development expense		$ 7,594	$ 2,491	$ 166
Research and Development expenses
Research And Development [Line Items]
Salaries, wages and related expenses	[1]	3,425	1,369	117
Share-based payment	[1]	911	476	0
Materials		1,875	319	20
Professional services		403	89	13
Registration, drafting and filing of patents		0	25	10
Maintenance, office and software fees		145	116	0
Depreciation and amortization		400	59	0
Insurance		332	0	0
Others		$ 103	$ 38	$ 6
[1]	Including expenses in respect of related parties - see Note 18.

Marketing Expenses (Details)

Marketing Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule Of Marketing Expenses [Line Items]
Marketing expenses	$ 1,628	$ 506	$ 0
Marketing expense
Schedule Of Marketing Expenses [Line Items]
Salaries, wages and related expenses	494	255	0
Share-based payment	570	139	0
PR, advertisement and professional services	507	91	0
Maintenance, office and software fees	22	13	0
Depreciation and amortization	17	3	0
Others	$ 18	$ 5	$ 0

General and Administrative Ex_3

General and Administrative Expenses (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
General And Administrative Expenses [Line Items]
General and administrative expenses		$ 8,010	$ 5,380	$ 256
General and administrative expenses
General And Administrative Expenses [Line Items]
Salaries, wages and related expenses	[1]	1,328	556	107
Share-based payment	[1]	2,484	3,343	0
Legal and professional services	[1]	1,499	991	112
Contingent liability expenses		0	217	0
Insurance		1,837	0	0
Corporate costs		343	60	0
Maintenance, office and software fees		149	38	10
Depreciation and amortization		263	151	20
Others		$ 107	$ 24	$ 7
[1]	Including expenses in respect of related parties - see Note 18.

Financing Income and Expenses_2

Financing Income and Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial Income
Net change in fair value of financial instruments mandatorily measured at fair value through profit or loss	$ 509	$ 110	$ 0
Financial Expenses
Net foreign exchange loss	1,279	85	0
Interest expense on lease liabilities	9	5	1
Bank interest and commission expenses	11	3	0
Total Financial expenses	1,299	93	1
Financing expenses (income), net	$ 790	$ (17)	$ 1

Income Tax (Narrative) (Details

Income Tax (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Estimated business losses carried forward	$ 18.2
Timing differences for research and development expenses carried forward for which deferred tax assets not recognized	$ 4.3
Israel [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Applicable tax rate	23.00%	23.00%
Belgium [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Applicable tax rate	25.00%	25.00%

Subsidiaries (Details)

Subsidiaries (Details) - 1 months ended Feb. 28, 2021 - Peace Of Meat BV [Member] $ in Thousands, € in Millions	USD ($)	EUR (€)	USD ($)
Disclosure of subsidiaries [line items]
Cash consideration at closing date			$ 4,799
Initial cash investment in acquiree			1,223
Equity instruments issued (4,070,766 ordinary shares)			4,359
Acquisition-related costs	$ 254
Total consideration as of consolidation date			10,635
Contingent consideration			9,308
Total consideration subject to achievement of all milestones		€ 16.3	$ 19,943

Subsidiaries (Parentheticals) (

Subsidiaries (Parentheticals) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021shares	Feb. 28, 2021USD ($)Share	Feb. 10, 2021₪ / shares
Disclosure of subsidiaries [line items]
Number of instruments or interests issued or issuable | Share		4,070,766
Peace Of Meat BV [Member]
Disclosure of subsidiaries [line items]
Fair value of ordinary shares issued | ₪ / shares			₪ 3.986
Number of instruments or interests issued or issuable | Share		4,070,766
Equity interests of acquirer		$ 4,359
Cash transferred		4,799
Number of Shares consideration | shares	1,852,730
Peace Of Meat BV [Member] | Contingent Consideration [Member]
Disclosure of subsidiaries [line items]
Equity interests of acquirer		4,400
Cash transferred		$ 4,900

Subsidiaries (Details 1)

Subsidiaries (Details 1) - Peace Of Meat BV [Member] - USD ($) $ in Thousands	Dec. 31, 2021	Feb. 28, 2021
Disclosure of subsidiaries [line items]
Current assets		$ 425
Non-current assets		588
Current liabilities		(578)
Non-current liabilities		(16)
Tangible assets, net	$ 419	$ 419

Subsidiaries (Details 2)

Subsidiaries (Details 2) - Peace Of Meat BV [Member] - USD ($) $ in Thousands	Dec. 31, 2021	Feb. 28, 2021
Disclosure of subsidiaries [line items]
Closing cash consideration and related acquisition costs	$ 5,053
Shares consideration	4,359
Initial cash investment in acquiree	1,223
Tangible assets, net	(419)	$ (419)
Net addition to balance sheet as of consolidation date	10,216
Additional contributions post consolidation date according to milestone achievement:
Cash consideration	1,960
Payment liabilities	194
Shares consideration	1,973
Total	14,343
FX rate effect	(890)
Period end intangible asset balance	$ 13,453

Subsidiaries (Details 3)

Subsidiaries (Details 3) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Disclosure of subsidiaries [abstract]
Cash and cash equivalents paid	$ (5,053)
Cash and cash equivalents in subsidiary or businesses acquired or disposed	205
Cash consideration for milestone achievement during the period	(1,960)
Net reduction of cash flow as of acquisition date	$ (6,808)

Subsidiaries (Narrative) (Detai

Subsidiaries (Narrative) (Details) $ in Thousands, € in Millions	Dec. 31, 2021	Feb. 28, 2021EUR (€)	Feb. 28, 2021USD ($)
Disclosure of subsidiaries [line items]
Percentage of discount rate of intangible assets recoverable	23.00%
Peace Of Meat BV [Member]
Disclosure of subsidiaries [line items]
Total consideration subject to achievement of all milestones		€ 16.3	$ 19,943

Contingent Liabilities (Narrati

Contingent Liabilities (Narrative) (Details) $ in Thousands, ₪ in Millions	Apr. 30, 2021ILS (₪)	Apr. 30, 2021USD ($)	Feb. 28, 2021ILS (₪)	Feb. 28, 2021USD ($)
Disclosure of contingent liabilities [abstract]
Maximum potential penalty			₪ 5
Provision recorded for settlement	₪ 0.7	$ 200
Settlement fund			₪ 2.5	$ 800

Related and Interested Partie_2

Related and Interested Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [abstract]
Related companies receivables	$ 0	$ 0	$ 87
Trade and other payables	$ 261	$ 117	$ 52

Related and Interested Partie_3

Related and Interested Parties (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
General and administrative expenses
Disclosure of transactions between related parties [line items]
Salaries, wages and related expenses	$ 588	$ 316	$ 89
Legal and professional services	301	281	58
Share-based payments	777	488	0
Research and Development expenses
Disclosure of transactions between related parties [line items]
Salaries, wages and related expenses	338	121	0
Share-based payments	$ 66	$ 64	$ 15

Related and Interested Partie_4

Related and Interested Parties (Narrative) (Details) ₪ in Thousands, $ in Thousands	5 Months Ended		9 Months Ended		12 Months Ended		20 Months Ended		23 Months Ended
	Dec. 31, 2021ILS (₪)	Dec. 31, 2021USD ($)	Jul. 31, 2021ILS (₪)	Jul. 31, 2021USD ($)	Dec. 31, 2021ILS (₪)	Dec. 31, 2021USD ($)	Jul. 31, 2021ILS (₪)	Jul. 31, 2021USD ($)	Jul. 31, 2021ILS (₪)	Jul. 31, 2021USD ($)
Key management personnel of entity or parent [member] | Mr. Sharon Fima
Disclosure of transactions between related parties [line items]
Gross annual salary	₪ 600	$ 200							₪ 500	$ 100
Share-based payments					₪ 200	$ 100
Key management personnel of entity or parent [member] | Mr. Omri Schanin
Disclosure of transactions between related parties [line items]
Gross annual salary	500	200							₪ 400	$ 100
Share-based payments					800	250
Key management personnel of entity or parent [member] | Mr. Guy Hefer
Disclosure of transactions between related parties [line items]
Gross annual salary	500	200	₪ 400	$ 100
Share-based payments					750	230
Key management personnel of entity or parent [member] | Mr. Steve H. Lavin
Disclosure of transactions between related parties [line items]
Share-based payments						200
Key management personnel of entity or parent [member] | Mr. Danny Ayalon
Disclosure of transactions between related parties [line items]
Share-based payments						30
Key management personnel of entity or parent [member] | Mr. Dan Kozlovski – Chief Technologies Officer (CTO)
Disclosure of transactions between related parties [line items]
Gross annual salary	₪ 500	$ 200					₪ 400	$ 100
Share-based payments					₪ 70	20
Non-executive directors
Disclosure of transactions between related parties [line items]
Share-based payments						$ 30

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Lease [Line Items]
Balance	$ 168	$ 197
Additions following the acquisition of POM	16
Additions during the year	512	102
Amortization during the year	(286)	(146)
Effect of changes in exchange rates	3	15
Balance	$ 407	$ 168

Leases (Details 1)

Leases (Details 1) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Lease [Line Items]
Maturity analysis of lease liability	$ 411	$ 180
Up to one year
Disclosure Of Lease [Line Items]
Maturity analysis of lease liability	165	180
1-5 years
Disclosure Of Lease [Line Items]
Maturity analysis of lease liability	$ 246	$ 0

Leases (Details 2)

Leases (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Presentation of leases for lessee [abstract]
Amortization of ROU asset	$ 286	$ 146
Interest expenses on lease liability	$ 9	$ 5	$ 1

Leases (Narrative) (Details)

Leases (Narrative) (Details) € in Thousands, ₪ in Thousands, $ in Thousands	Aug. 09, 2020ILS (₪)	Aug. 09, 2020USD ($)	Nov. 01, 2019ILS (₪)	Nov. 01, 2019USD ($)	Nov. 30, 2021	Oct. 31, 2021EUR (€)	Oct. 31, 2021USD ($)	Mar. 31, 2021	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Aug. 09, 2020USD ($)	Nov. 01, 2019USD ($)	Oct. 31, 2019EUR (€)	Oct. 31, 2019USD ($)
Presentation of leases for lessee [abstract]
Monthly leases for office and parking spaces	₪ 27	$ 8	₪ 32	$ 10		€ 10	$ 11
Terms of lease agreement	one year	one year	two years	two years
Right-of-use assets	₪ 348		₪ 743						$ 407	$ 168	$ 197	$ 102	$ 214	€ 220	$ 259
Non-current lease liabilities	₪ 348		₪ 743						246	0		$ 102	$ 214	€ 220	$ 259
Period of agreement					2 years 3 months 18 days	2 years	2 years	1 year 6 months
Incremental interest rate used for estimating the liability	4.30%		2.25%			3.00%	3.00%					4.30%	2.25%
Repayment of liability for lease									$ 346	$ 140	$ 14

Employee Benefits (Narrative) (

Employee Benefits (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Classes of employee benefits expense [abstract]
Expenses recognized in defined contribution plans	$ 225	$ 121

Loss per Share (Details)

Loss per Share (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings per share [abstract]
Issued and paid-in share capital as at January 1	79,866,264	19,870,337	0
Weighted average of the number of ordinary shares of MeaTech 3D Ltd. issued during the year	36,088,237	40,241,860	0
Weighted average of the number of ordinary shares used to calculate basic earnings per share	115,954,501	60,112,197	19,484,478

Loss per Share (Narrative) (Det

Loss per Share (Narrative) (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings per share [abstract]
Antidilutive securities excluded from computation of weighted average shares	41,902,044	45,768,424	9,839

Agreements, Guarantees and Li_2

Agreements, Guarantees and Liens (Narrative) (Details) € in Thousands, ₪ in Thousands, $ in Thousands	Dec. 31, 2021EUR (€)	Dec. 31, 2021ILS (₪)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Agreements Guarantees And Liens [Line Items]
Restricted Deposits			$ 405	$ 51
Lease Agreements [Member]
Agreements Guarantees And Liens [Line Items]
Bank gurantee in restricted deposit		₪ 85	27
Restricted Deposits		80	26
Lease Agreements [Member] | Peace of Meat (POM) [Member]
Agreements Guarantees And Liens [Line Items]
Exposure to credit risk on loan commitments and financial guarantee contracts	€ 15		18
Future Lease Agreement [Member]
Agreements Guarantees And Liens [Line Items]
Exposure to credit risk on loan commitments and financial guarantee contracts		₪ 1,040	$ 334

Subsequent Event (Narrative) (D

Subsequent Event (Narrative) (Details) $ in Millions	1 Months Ended
	Mar. 31, 2022USD ($)
Subsequent event [Member]
Disclosure of non-adjusting events after reporting period [line items]
Payment for annual rent	$ 0.7