Brenmiller Energy (BNRG) 20-F 21 Mar 23 2022 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2022 shares
Document Information Line Items
Entity Registrant Name	BRENMILLER ENERGY LTD.
Trading Symbol	BNRG
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	15,223,983
Amendment Flag	false
Entity Central Index Key	0001901215
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-41402
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line One	13 Amal St. 4th Floor
Entity Address, Address Line Two	Park Afek
Entity Address, City or Town	Rosh Haayin
Entity Address, Postal Zip Code	4809249
Entity Address, Country	IL
Title of 12(b) Security	Ordinary Shares, par value NIS 0.02 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Accounting Standard	International Financial Reporting Standards
Auditor Firm ID	1309
Auditor Name	Kesselman & Kesselman
Auditor Location	Israel
Business Contact
Document Information Line Items
Entity Address, Address Line One	13 Amal St. 4th Floor
Entity Address, Address Line Two	Park Afek
Entity Address, City or Town	Rosh Haayin
Entity Address, Postal Zip Code	4809249
Entity Address, Country	IL
Contact Personnel Name	Avraham Brenmiller
City Area Code	+972
Local Phone Number	77-693-5140

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 6,135	$ 8,280
Restricted deposits	34	47
Trade receivables	657	162
Other receivables	584	553
Inventory	935	95
Assets held for sale (Rotem1)	240
TOTAL CURRENT ASSETS	8,585	9,137
NON-CURRENT ASSETS:
Cash and cash equivalents – long term	373
Restricted deposits	85	179
Right-of-use assets, net	1,462	3,018
Property, plant and equipment:
Plant and equipment, net	1,193	1,583
Advances to equipment supplier	685
Rotem 1 project		679
Total property, plant and equipment	1,878	2,262
TOTAL NON-CURRENT ASSETS	3,798	5,459
TOTAL ASSETS	12,383	14,596
CURRENT LIABILITIES:
Short-term bank credit and loans		5
Trade payables	246	264
Deferred revenue	418	1,095
Other payables	1,114	1,582
Provisions	8	215
Current maturities of liabilities for royalties	260	41
Current maturities of lease liabilities	606	954
TOTAL CURRENT LIABILITIES	2,652	4,156
NON-CURRENT LIABILITIES:
European Investment Bank (“EIB”) loan	3,965
Lease liabilities	959	2,448
Liability for share options		213
Liability for royalties	2,143	2,236
TOTAL NON-CURRENT LIABILITIES	7,067	4,897
PLEDGES, GUARANTEES, COMMITMENTS AND CONTINGENT LIABILITIES
TOTAL LIABILITIES	9,719	9,053
Share capital	88	79
Share premium	52,502	45,648
Receipts on account of warrants	1,487	1,176
Capital reserve from transactions with controlling shareholders	54,061	54,061
Capital reserve on share-based payments	2,861	1,318
Foreign currency cumulative translation reserve	(1,582)	(1,053)
Accumulated deficit	(106,753)	(95,686)
TOTAL EQUITY	2,664	5,543
TOTAL LIABILITIES AND EQUITY	$ 12,383	$ 14,596

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
REVENUES	$ 1,520	$ 395
COST OF REVENUES	(1,935)	(4,051)	(122)
RESEARCH, DEVELOPMENT AND ENGINEERING EXPENSES, NET	(4,618)	(3,700)	(3,913)
FACILITIES LAUNCHING EXPENSES			(343)
MARKETING AND PROJECT PROMOTION EXPENSES, NET	(1,222)	(747)	(370)
GENERAL AND ADMINISTRATIVE EXPENSES	(4,465)	(2,586)	(1,466)
ROTEM 1 PROJECT – IMPAIRMENT AND CLOSURE LOSS, NET	(171)	(82)	(2,973)
OTHER EXPENSES, NET	(737)	(295)	(143)
OPERATING LOSS	(11,628)	(11,066)	(9,330)
FINANCIAL INCOME	919	1,073	963
FINANCIAL EXPENSES	(358)	(355)	(1,114)
FINANCIAL INCOME, NET	561	718	(151)
LOSS FOR THE YEAR	(11,067)	(10,348)	(9,481)
OTHER COMPREHENSIVE LOSS – ITEM THAT WILL NOT BE RECLASSIFIED TO PROFIT OR LOSS – EXCHANGE DIFFERENCES ON TRANSLATION TO PRESENTATION CURRNECY	(529)	(14)	(64)
COMPREHENSIVE LOSS FOR THE YEAR	$ (11,596)	$ (10,362)	$ (9,545)
LOSS PER ORDINARY SHARE (in Dollars) -
Basic loss (in Dollars per share)	$ (0.76)	$ (0.87)	$ (1.19)
Fully diluted loss (in Dollars per share)	$ (0.76)	$ (0.94)	$ (1.19)
Licensing fees [Member]
REVENUES	$ 1,500
Thermal energy storage units sold [Member]
REVENUES		285
Engineering services [Member]
REVENUES	$ 20	$ 110

Consolidated Statements of Chan

Consolidated Statements of Changes In Equity - USD ($) $ in Thousands	Share capital		Share premium	Receipts for warrants	Capital reserve from transactions with controlling shareholder	Capital reserve on share-based payments	Foreign currency cumulative translation reserve	Accumulated deficit	Total
BALANCE at Dec. 31, 2019	$ 43		$ 20,594	$ 854	$ 53,993	$ 790	$ (975)	$ (75,857)	$ (558)
CHANGES DURING 2020:
Loss for the year								(9,481)	(9,481)
Currency translation differences							(64)		(64)
Comprehensive loss for the year							(64)	(9,481)	(9,545)
Issuance of shares and warrants, net (Note 14)	15		6,120	1,215					7,350
Exercise of options and warrants		[1]	740	(49)		(107)			584
Expiration of warrants			782	(782)
Conversion of convertible loans into shares	5		1,722	(62)					1,665
Benefit in respect of controlling shareholder’s loan					60				60
Share-based payment (Note 14C)						137			137
BALANCE at Dec. 31, 2020	63		29,958	1,176	54,053	820	(1,039)	(85,338)	(307)
CHANGES DURING 2020:
Loss for the year								(10,348)	(10,348)
Currency translation differences							(14)		(14)
Comprehensive loss for the year							(14)	(10,348)	(10,362)
Issuance of shares, net (Note 14)	16		15,661						15,677
Exercise of options		[1]	29			(9)			20
Benefit in respect of controlling shareholder’s loan					8				8
Share-based payment (Note 14C)						507			507
BALANCE at Dec. 31, 2021	79		45,648	1,176	54,061	1,318	(1,053)	(95,686)	5,543
CHANGES DURING 2020:
Loss for the year								(11,067)	(11,067)
Currency translation differences							(529)		(529)
Comprehensive loss for the year							(529)	(11,067)	(11,596)
Issuance of shares and warrants, net (Note 14)	9		6,509	656					7,174
Expiration of warrants			345	(345)
Share-based payment (Note 14C)						1,543			1,543
BALANCE at Dec. 31, 2022	$ 88		$ 52,502	$ 1,487	$ 54,061	$ 2,861	$ (1,582)	$ (106,753)	$ 2,664
[1] Amounts less than USD 1 thousand.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS - OPERATING ACTIVITIES:
Net cash used for operating activities (see Appendix A)	$ (10,101)	$ (8,021)	$ (3,397)
CASH FLOWS - INVESTING ACTIVITIES:
Purchase of equipment	(39)	(47)	(23)
Installation of a production facility, less participation by the Israeli Innovation Authority (Note 8)	(1,426)	(193)	(416)
Consideration from sale of equipment, metals and parts			21
Investment in joint venture	(33)
Restricted deposits and interest thereon, net	136	2	58
Net cash used for investing activities	(1,362)	(238)	(360)
CASH FLOWS - FINANCING ACTIVITIES:
Proceeds from issuance of shares and warrants, net	7,174	15,677	7,350
Exercise of options and warrants		20	584
Short-term bank credit and loans			(73)
Loan received from EIB	3,726
Repayment of bank loan and interest thereon	(5)	(16)	(1,618)
Payments with respect to lease liabilities and interest thereon	(647)	(546)	(497)
Repayments of royalty liability	(85)	(12)
Amounts recognized as liability for royalties	314	24
Repayment of shareholders’ loan		(949)
Receipt of loan from third party			874
Repayment of loan from third party and interest thereon			(897)
Net cash provided by financing activities	10,477	14,198	5,723
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(986)	5,939	1,966
EXCHANGE DIFFERENCES ON CASH AND CASH EQUIVALENTS	(786)	63	(40)
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR	8,280	2,278	352
CASH AND CASH EQUIVALENTS - END OF YEAR	6,508	8,280	2,278
A. NET CASH USED FOR OPERATING ACTIVITIES:
Loss for the year	(11,067)	(10,348)	(9,481)
Adjustments for:
Depreciation (Note 8)	239	250	220
Amortization of right-of-use assets	535	471	458
Impairment loss of inventory	2	114	127
Impairment and closure net loss of Rotem 1 project	155	82	2,973
Royalty obligations initial recognition and adjustment	175	(13)	1,807
Provision	(183)	150	63
Share in loss of joint venture	30
Loss from write-down of production line	704	311	16
Fair value adjustment of share options’ liability	(197)	(1,053)	730
Other financial expenses	348	187	384
Other financial income (Notes 12C)			(952)
Share-based payment (Note 14C)	1,543	507	137
Net cash used in operating activities	(7,716)	(9,342)	(3,518)
Changes in operating working capital:
Increase in trade and other receivables	(610)	(98)	(205)
Decrease (increase) in inventory	(894)	507	(400)
Increase in trade payables	14	14	(18)
Increase (decrease) in other payables and deferred revenue	(895)	898	744
NET CASH USED FOR OPERATING ACTIVITIES	(10,101)	(8,021)	(3,397)
B. NON-CASH INVESTMENT AND FINANCING ACTIVITIES:
Conversion of convertible loan into ordinary shares			1,665
Recognition of share options issued in loan settlement arrangement			494
Recognition of lease liability and right-of-use asset	601	789	777
Derecognition of lease liability	1,668
Derecognition of right of use asset	1,463
Borrowing costs capitalized	20
Recognition of property, plant and equipment paid in the past as advances to suppliers			9
C. INTEREST PAYMENTS (included in financing activities items)	69	179	107
D. INTEREST INCOME (included in investing activities items)	$ 51

General

General	12 Months Ended
	Dec. 31, 2022
Disclosure Of General Information About Financial Statements [Abstract]
GENERAL	NOTE 1 - GENERAL: A. General description of the Company and its operations Brenmiller Energy Ltd. (hereinafter – “The Company” or “the Parent Company”) was incorporated and commenced its business operations in Israel in 2012. The Company’s registered offices are in Rosh Ha’Ayin in Israel. The Company is a public company whose shares are traded on the Tel-Aviv Stock Exchange since August 2017, and, commencing May 2022, on Nasdaq (TASE and Nasdaq: BNRG). The Company is controlled by Mr. Avraham Brenmiller (hereinafter: “The Controlling shareholder”), who serves as the Company’s CEO and as Chairman of the Board of Directors, and his sons. These consolidated financial statements use the US Dollar as the presentation currency (see Note 2C). The Company is a technology company in the field of thermal energy storage generated from a variety of energy sources and supplies steam and/or hot air, services, products and equipment in this field. The Company primarily focusses on the industrial heating market and the power plants market. Through 2022, the Company’s main activity was focused on the development of its technology and its application into products and commercial solutions; In 2022, the Company commenced the commercialization of its products and services and is in the process of assembling a new production line to facilitate commercial operations. As of December 31, 2022, the Company has several subsidiaries and a joint venture company, that are currently inactive, or are in the early stages of operations (“the Group”)– see Note 4. B. The impact of Covid-19 As of the date of approval of these consolidated financial statements, the Company’s management continues to examine the impacts of the Coronavirus and is unable to estimate the full extent of its possible effects. No significant adverse effect on the Company’s operations and on the results of its operation, is apparent at this stage. C. Liquidity The Company has not yet generated significant revenues from its operations and has an accumulated deficit as of December 31, 2022, as well as a history of net losses and negative operating cash flows. In 2022, the company commenced the commercialization of its products and services and is in the process of assembling a new production line to facilitate this shift in operations from the development stage to commercial operations. However, the Company expects to continue incurring losses and negative cash flows from operations until its products reach profitability. As a result of these expected losses and negative cash flows from operations, along with the Company’s current cash position, the Company has concluded that a material uncertainty exists that may cast significant doubt (or cast substantial doubt as contemplated by PCAOB standards) about the Company’s ability to continue as a going concern. These financial statements have been prepared assuming that the Company will continue as a going concern and do not include any adjustments that might result from the outcome of this uncertainty. Management’s plans include the continued commercialization of the Company’s products and services, raising capital through a private placement that was authorized on January 24, 2023 (note 20) and through government grants under approved R&D plans and receiving the second tranche of the loan from our EIB credit facility (Note 12A). In addition, management is planning to find additional cash sources through additional equity and debt financing. C. Liquidity There are no assurances however, that the Company will be successful in obtaining the level of financing needed for its operations. If the Company is unsuccessful in commercializing its products and raising capital, it may need to reduce, delay, or adjust its operating expenses, including commercialization of existing products or be unable to expand its operations, as desired. D. Approval of consolidated financial statements The consolidated financial statements of the Group for the year ended December 31, 2022 were approved by the Board of Directors (the “Board”) on March 20, 2023 and signed on its behalf by the Chief Executive Officer and the Chief Financial Officer.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Disclosure of Significant Accounting Policies Text Block [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: A. Basis of presentation: The Group’s financial statements have been prepared in accordance with International Financial Reporting Standard (hereafter – “IFRS”), which are standards and interpretations issued by the International Accounting Standards Board (hereafter – “IASB”). In connection with the presentation of these financial statements it should be stated as follows: 1) The significant accounting policies, described below, have been applied on a consistent basis in relation to all the years presented, unless noted otherwise. 2) The consolidated financial statements have been prepared in accordance with the historical cost convention, except for share option’s liability that is presented at fair value. 3) Preparation of financial statements in accordance with IFRS, requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. Areas involving a higher degree of judgement, or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed in Note 3. Actual results may differ materially from estimates and assumptions used by the Group’s management. 4) The period of the Group’s operating cycle is 12 months. 5) The Group classifies its expenses on the statement of comprehensive loss based on the functions of such expenses. 6) Revenue comparative figures have been disaggregated in the statement of comprehensive loss to conform with current year presentation. B. Interest in other entities: 1) Subsidiary companies and consolidation Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which the company gains control of such entities, and are de-consolidated when control ceases. Balances and intra-group transactions, including revenue, expenses and dividends in respect of transactions between the Group companies, have been eliminated. 2) Joint venture The Company’s interest in the newly formed joint venture is accounted for using the equity method, after initially being recognized at cost in the consolidated balance sheet. Under the equity method of accounting, investments are initially recognized at cost and adjusted thereafter to recognize the Group’s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group’s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable are recognized as a reduction in the carrying amount of the investment. C. Functional and presentation currency: New Israeli Shekels (NIS) is the Parent Company’s functional currency. The Group’s presentation currency as used in the consolidated financial statements is the US Dollar (USD). Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognized in profit or loss. Presentation currency The results and financial position from the Parent Company’s functional currency or the functional currency of its subsidiaries are translated into the presentation currency using the following procedures: assets and liabilities for each financial position presented are translated at the closing rate at the date of that financial position. Income and expenses for each statement of comprehensive loss are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), and all resulting exchange differences are recognized in other comprehensive income. Such exchange differences arising on translation to the presentation currency will not be reclassified to profit or loss. D. Property, plant and equipment Property, plant and equipment items are initially recognized at cost of acquisition or construction, less relevant government investment grants. The cost of self-constructed assets includes the cost of the direct materials, as well as any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Subsequent costs are included when incurred as part of the asset’s book value or recognized as a separate asset, as the case may be, only when future economic benefits attributable to the fixed asset item are expected to flow to the Group, and the cost of the item is reliably measurable. When part of a fixed asset item is replaced, its carrying amount is deducted from the books. All other costs of repairs and maintenance work are charged to the statement of income or loss during the reporting period when they are incurred. All items of property, plant and equipment are presented at historical cost less accumulated depreciation and impairment write-downs. Assets are depreciated under the straight-line method, in order to amortize their cost or their estimated value to their residual value over their useful life, as follows: Plant 10-14 years Computers and equipment 3 years Leasehold improvements Over the shorter of the lease term, or useful life 5-10 years Furniture and equipment 7-16 years Vehicles 7 years Depreciation and amortization expenses are charged to comprehensive income in a systematic manner as detailed above, over the expected useful life of the items, from the date the asset is ready for use, i.e., when it has reached the location and condition necessary for it to be capable of operating in the manner intended by management. The residual values of the assets, their useful life and the depreciation method are reviewed, and updated as necessary, at least once a year. An asset amount is immediately written down to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. See also Note 8B. E. Intangible assets Research and development Research expenses are charged to profit or loss as incurred. Costs incurred in respect of development projects (relating to the design and examination of new or improved products) are recognized as intangible assets when the following conditions are met: ● technological feasibility exists for completing development of the intangible asset so that it will be available for use or sale, or; ● it is management’s intention to complete development of the intangible asset for use or sale; ● the Group has the ability to use or sell the intangible asset; ● it is probable that the intangible asset will generate future economic benefits, including existence of a market for the output of the intangible asset or the intangible asset itself or, if the intangible asset is to be used internally, the usefulness of the intangible asset; ● adequate technical, financial and other resources are available to complete development of the intangible asset, as well as the use or sale thereof; and ● the Group has the ability to reliably measure the expenditure attributable to the intangible asset during its development. Other development costs that do not meet these conditions are expensed as incurred. Development costs previously recognized as an expense are not recognized as an asset in subsequent periods. As of December 31, 2022, the Group has not yet capitalized development expenses, see also Note 3B. F. Impairment of non-monetary assets Non-monetary assets are examined for impairment, on the occurrence of events or changes in circumstances, which indicate that their carrying value will not be recoverable. Impairment loss is recognized to the extent that the carrying amount of a non-monetary asset exceeds its recoverable value. The recoverable amount of an asset is the higher of the fair value of the asset, less costs to sale, and its value in use. For the purpose of examining impairment, the assets are divided into the lowest levels for which there are separate identifiable cash flows (cash-generating units). Non-monetary assets, with the exception of goodwill, that were written down for impairment, are further examined on each statement of position date, to identify a possible write-up of the impairment loss recognized. G. Government grants Government grants, which are received from Israeli government agencies and ministries, from the BIRD Foundation and NYPA (in a combined agreement – see Note 12B), as participation in research and development that is conducted by the Company, fall within the scope of “forgivable loans” as set forth in the International Accounting Standard 20: “Accounting for Government Grants and Disclosure of Government Assistance” (“IAS 20”). The Group recognizes each forgivable loan on a systematic basis at the same time the Group records, as an expense, the related research and development costs for which the grant is received, provided that there is reasonable assurance that (a) the Group complies with the conditions attached to the grant and (b) it is probable that the grant will be received (usually upon receipt of approval notice). When at the time of grant approval there is a reasonable assurance that the Group will comply with the forgivable loan conditions attached to the grant, and it is reasonably assured that the Group will not pay royalties, grant income is recorded against the related research and development expenses in the statements of comprehensive loss. If forgivable loans are initially carried to income, as described above, and in subsequent periods it is no longer reasonably assured that royalties will not be paid, the Group recognizes a financial liability under IFRS 9, that is measured at amortized cost, based on the Group’s best estimate of the amount required to settle the Group’s obligation at the end of each reporting period. The difference between the amount received and the fair value of the liability recognized at inception (present value) is treated as a government grant according to IAS 20 recognized as a deduction of research and development expenses. Changes in estimates of payable royalties are carried to financial income, or expenses, as appropriate. Commencing July 1, 2020, per management’s assessment that it is no longer reasonably assured that royalties will not be paid, the Company accounts for grants received as a liability under IFRS 9. H. Provisions The Group recognizes provisions when it has a legal or constructive obligation resulting from past events, whose resolution would imply cash outflows, or the delivery of other resources owned by the Group. Obligations or losses related to contingencies are recognized as liabilities in the statements of financial position only when present obligations exist resulting from past events and it is probable to result in an outflow of resources and the amount can be measured reliably. Otherwise, a qualitative disclosure is included in the notes to the financial statements. As of December 31, 2022 and 2021, the Company has made provisions in respect of an onerous contract, presented among current liabilities. I. Borrowing costs Costs for specific and general borrowing that are directly attributable to the acquisition, construction or production of a qualifying asset (an asset that requires a substantial period of time to prepare it for its intended use or sale) are capitalized as part of the asset’s cost, during the period from the date when all the following conditions are first met: (a) the Group incurs expenditures for the asset; (b) borrowing costs are incurred for the Group; and (c) the Group undertakes activities that are necessary to prepare the asset for its intended use or sale. The capitalization of such borrowing costs is discontinued when substantially all the activities necessary to prepare the qualifying asset for its intended use or sale are completed. Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are those borrowing costs that would have been avoided if the expenditure on the qualifying asset had not been made. Other borrowing costs are recognized as an expense in the period they are incurred. J. Trade receivables Trade receivables comprise of amounts receivable from the Group’s customers for goods sold or services rendered in the ordinary course of business. When the collection of these amounts is expected to occur within one year or less, they are classified as current assets; otherwise, they are classified as non-current assets. K. Cash and cash equivalents Cash and cash equivalents include: cash on hand, short-term deposits in banks that are not restricted in use, and other short-term investments with high liquidity and whose original maturity does not exceed 3 months. L. Financial Assets: 1) Classification Financial assets at amortized cost Financial assets at amortized cost are financial assets held under a business model whose purpose is to hold financial assets in order to collect contractual cash flows, and their contractual terms provide entitlement at specified times to cash flows that are only principal payments and interest for the unpaid principal amount. These assets are classified as current assets, except for maturities that extend beyond 12 months period after the date of the statement of financial position, which are classified as non-current assets. The Group’s financial assets at amortized cost are included in the items: “Trade and other receivables”, “Restricted deposits” and “Cash and cash equivalents” that appear in the statement of financial position. 2) Recognition and measurement Regular way purchase or sales of financial assets is recognized and derecognized, as applicable, using trade date accounting. Financial assets classified at amortized cost, are measured in subsequent periods at amortized cost based on the effective interest method. 3) Allowance for expected credit losses The Group recognizes a loss allowance for expected credit losses on a financial asset that is measured at amortized cost. On each financial position date, the Group assesses and recognizes the change in expected credit losses of financial instruments since initial recognition in profit or loss. The Group had no material credit losses in 2022 and 2021. M. Derivative financial instruments Share options granted to Bank (see Note 12C) are derivative instruments. Derivative financial instruments are initially recognized at fair value at the date of entering into the derivative contract and are remeasured in subsequent periods at fair value. Fair value adjustments are carried to financial income or expenses, as appropriate. N. Inventory Inventory is valued using the lower of cost or net realizable value. Net realizable value is an estimate selling price in the ordinary course of business, less the estimated costs to complete and sell the inventory. O. Share capital Ordinary shares of the Company are classified as share capital. Incremental costs, which are directly attributable to the issuance of new shares, are presented in equity as a deduction from the issuance proceeds. P. Trade payables Suppliers’ balances include the Company’s obligations to pay for goods or services purchased from suppliers during the normal course of business. Suppliers’ balances are classified as current liabilities when the payment is to be made within one year or less; otherwise, they are classified as non-current liabilities. Q. Financial liabilities Loans are initially recognized at fair value, less transaction costs. In subsequent periods loans are measured at amortized cost; any difference between the consideration (less transaction costs) and the redemption value is recognized in profit or loss over the loan period, in accordance with the effective interest method. Amortized cost of royalty obligations is adjusted to reflect any changes in the estimated timing or amounts of cash flows, based on the present value of the updated cash flows, discounted at the original effective interest rate. Adjustment differences are carried to financial income or expenses, as appropriate. Loans are classified as current liabilities unless the Group has an unconditional right to defer repayment of the loans for at least 12 months after the end of the reporting period, in which case they are classified as non-current liabilities. R. Fair value measurements Under IFRS, fair value represents an “Exit Value”, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, considering the counterparty’s credit risk in the valuation. The concept of Exit Value is premised on the existence of a market and market participants for the specific asset or liability. When there is no market and/or market participants willing to make a market, IFRS establishes a fair value hierarchy that gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities that the Group has the ability to access at the measurement date. A quote price in an active market provides the most reliable evidence of fair value and is used without adjustment to measure fair value whenever available. Level 2 - Inputs, other than quoted prices in active markets, that are observable for the asset or liability, either directly or indirectly, and are used mainly to determine the fair value of securities, investments or loans that are not actively traded Level 3 - Unobservable inputs for the asset or liability are used when little or no market data is available. The Group used unobservable inputs to determine fair values, to the extent there are no Level 1 or Level 2 inputs, in valuation models such as Black-Scholes, binomial, discounted cash flows or multiples, including risk assumptions consistent with what market participants would use to arrive at fair value. S. Loss per share Basic loss per share is calculated by dividing the loss attributable to shareholders, by the weighted average number of ordinary shares outstanding during the period. In calculating the diluted income or loss per share, potential shares are taken into account, but only when their effect is dilutive (reducing the income or increasing the loss per share). T. Employee benefits: 1) Short-term employee benefits Short-term employee benefits which include salaries, vacation days, sickness, recreation pay and contributions for Social Security, are recognized as expenses upon the provision of the services. Under Israeli law, every employee is entitled to vacation days and recreation pay, both of which are calculated on an annual basis. Eligibility is based on the length of the employment period. The Company accrues a liability and expense for vacation and recreation pay, based on the individual entitlement of each employee. 2) Post-employment benefits Israeli labor laws and the Group’s employment agreements require to pay retirement benefits to employees terminated or leaving their employment in certain other circumstances. This liability is covered by defined contribution plans, whereas the Group pays contributions to publicly or privately administered pension insurance plans. The Group has no further payment obligations once the contributions have been paid. The contributions are recognized as employee benefit expense when they are due. The expense recognized in 2022 and 2021 in relation to these contributions was USD 586 thousand and USD 533 thousand, respectively. U. Share-based payment The Company operates a share-based payment plan for the Company’s employees and service providers, which is paid with the Company’s equity instruments, in which the Company receives services from employees and service providers in exchange for the Company’s equity instruments (options). The Company recognizes expenses in respect of services received in exchange for share options, as follows: for employees, these expenses are determined with reference to the fair value of the options at the time of grant. For service providers, these expenses are determined on basis of the fair value of the services received, unless the fair value of such services cannot be determined (in which case, the fair value of the options is used). These expenses are carried respectively to a capital reserve in equity. Non-market vesting conditions are included among the assumptions used to estimate the number of options expected to vest. The total expense is recognized during the vesting period, which is the period during which all the conditions defined for the vesting of the share-based payment arrangement are required to be met. At each date of the statement of financial position, the Company updates its estimates regarding the number of options expected to vest, based on non-market vesting conditions, and recognizes the effect of the change compared to the original estimates, if any, in profit or loss, and respectively in equity. When exercising the options, the Company issues new shares. The proceeds, less transaction costs that can be attributed directly, are carried to share capital and premium on shares. V. Revenue recognition: Revenue from contracts with customers: 1) Measuring revenue The Group recognizes revenue in accordance with International Financial Reporting Standard 15 (hereinafter - IFRS 15). The Group’s revenues are measured according to the amount of consideration to which the Company expects to be entitled in exchange for the transfer of goods or services promised to the customer, except for amounts collected for third parties, such as certain sales taxes. Revenue is shown net of VAT. The Group does not adjust the amount of consideration promised for the effects of a significant financing component if the Company expects, at the time of entering into the contract, that the period between the date the customer pays for these goods or services will be one year or shorter. 2) Timing of revenue recognition In accordance with IFRS 15, the Company recognizes revenue when the customer gains control of the goods or services promised under the contract with the customer. For each performance obligation, the Company determines, at the time of entering into the contract, whether it fulfills the performance obligation over time, or at a point in time. A performance obligation is satisfied over time, if one of the following criteria is met: (a) the customer receives and consumes at the same time the benefits provided by the Company; (b) the Company’s performance creates or enhances an asset that is controlled by the customer while creating or improving it; or (c) the Company’s performance does not create an asset with an alternative use to the Company, and the Company is entitled to an enforceable payment for performance completed up to that date. A performance obligation that is not satisfied over time, is satisfied at a point in time. 3) Types of revenue of the Group: Sale of storage units The Group manufactures and sells storage units based on the development and technology it owns. The Group sells the storage units as a finished product. The sale of storage units is recognized when the Group delivers the product to the customer. Delivery of the storage units does not occur until the products have been sent to the specified location, and the customer has received the products in accordance with the contract of sale and the Group has objective evidence that all the criteria for receipt have been met. Provision of engineering services The Group provides, from time to time, ancillary engineering services in connection with the potential sale of the storage units. Revenue from the provision of such services is recognized in the reporting period in which the services are rendered, as the Group’s performance creates an asset that is controlled by the customer while it is created. Revenue is recognized in accordance with milestones performed. Granting rights for the production and distribution of storage units The Group grants, at its discretion, rights for production and / or distribution of the storage units in various countries around the world. The granting of these rights can entitle the Company to revenue, either from payment for production license and its use, and/or royalty income generated from the sale of the storage units by the entity that received the production and distribution rights. Income from production license is recognized when the relevant know-how is transferred to the licensee; royalties are recognized upon sale of units. Contract liabilities The Group’s contract liabilities from contracts with customers consist primarily of deferred revenue. Deferred revenue is mainly comprised of payment made on completion of certain milestones, prior to final delivery. W. Leases: 1) The Group leases building, offices and vehicles. Lease agreements are for a period of between 3 and 5 years, but may include extension options. 2) The Group’s policy with respect to leases in which the Company is the lessee: The Group assesses, when entering a contract, whether the contract is a lease or whether it includes a lease. A contract is a lease or includes a lease if the contract conveys the right to control the use of an identified asset for a period of time, in exchange for consideration, with the exception of lease transactions for a period of up to 12 months. The Group reassesses whether a contract is a lease or whether it includes a lease only if the terms of the contract have changed. On initial recognition, the Group recognizes a lease liability at the present value of future lease payments, which include, inter alia, the exercise price of extension options whose exercise is reasonably certain. Concurrently, the Company recognizes a right-of-use asset in the amount of the obligation in respect of the lease, adjusted for any lease payments made on or before the start date, less any lease incentives received, plus any initial direct costs incurred by the Group. Variable lease payments that are linked to the Israeli Consumer Price Index are measured initially by using the existing index at the beginning of the lease, and are included in the calculation of the liability in respect of a lease. When there is a change in the cash flows of the lease as a result of a change in the index, the Group re-measures the liability in respect of the lease based on the updated contractual flows, adjusting respectively the right-of-use asset. Since the interest rate inherent in the lease cannot be easily determined, the Group’s incremental interest rate is used. This interest rate is the rate that the Group would have been required to pay in order to borrow, for a similar period and with similar collateral, the amounts needed to obtain an asset with a value similar to a right-of-use asset in a similar economic environment. The lease period is the period during which the lease is non-cancellable, including periods covered by an option to extend the lease that is reasonably certain to be exercised by the Group, and periods covered by an option to cancel the lease if it is reasonably certain that it will not be exercised by the Group. After the commencement of the lease, the Group measures the right-of-use asset at cost, less accumulated depreciation and accumulated impairment losses, adjusted for any re-measurement of the lease liability. Depreciation on a right-of-use asset is calculated according to the straight-line method, over the estimated useful life of the leased asset or the lease period, whichever is shorter: Interest on the lease liability is recognized in profit or loss periodically during the lease term, in the amount that produces a constant periodic interest rate on the remaining balance of the lease liability. The lease contractual periodical payment, net of the interest amount, as above, is reduced from the carrying amount of the lease liability. Payment in respect of short-term leases are recognized on a straight-line basis as an expense in profit or loss. Short-term leases are leases with term of 12 months or less without a purchase option. Rentals of such leases, which are not material to the Company, are charged directly to operating expenses (accounted for as operating leases). Y. New Accounting Pronouncements Accounting pronouncements adopted in the current year Commencing January 1, 2022, the Company adopted the amendments to IAS 16, IAS 37. These amendments address and clarify inter alia issues that arise in determining onerous contracts and makings provisions therefor, and the recognition of proceeds received before the intended use of property, plant and equipment. The adoption of the said amendments did not have a material impact on the financial statements . Recently issued accounting pronouncements, not yet adopted An amendment to IAS 12 “Taxes on income” that will become effective in January 1, 2023, will require the Company to provide deferred taxes related to assets and liabilities arising from a single transaction, which , as relates to the Company, will apply to temporary differences arising on the initial recognition of right-of-use assets and the corresponding lease liabilities; as applicable to the Company, this amendment is required for assets and liabilities recognized initially in 2021 and thereafter, and is not expected to have any effect on taxes on income and results for 2021 and 2022.

Critical Accounting Estimates a

Critical Accounting Estimates and Judgements	12 Months Ended
	Dec. 31, 2022
Disclosure of Accounting Judgements and Estimates Text Block [Abstract]
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS	NOTE 3 - CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS: Estimates and judgments are constantly reviewed, and are based on past experience and other factors, including expectations regarding future events, which are considered reasonable in light of existing circumstances. The Company formulates estimates and assumptions regarding the future. By their very nature, it is rare for the resulting accounting estimates to be identical to the actual reference results. The estimates and assumptions, for which there is a significant risk of making material adjustments to the book values of assets and liabilities during the next fiscal year, are detailed below. A. Royalty obligations The total grants received by the Company from Israeli government authorities, Bird Foundation and NYPA (see Note 12B), for which there may be an obligation to pay royalties, amounted to USD 4.4 million. As stated in Note 2G, the Company’s management must examine whether there is reasonable assurance that the grants received will not be refunded. The financial statements include liabilities in respect of government grants received (as above), and for the credit received from EIB, as estimated by management, in relation to the Company’s expected revenues. The total royalty liabilities in respect of the grants received, based on the discounted estimated royalties, amount as of December 31, 2022 and 2021 to approximately USD 2.4 million and USD 2.3 million, respectively. The discount rate applied to new liabilities recognized in 2022 and 2021 is 15.52%, and 12.5%, respectively. B. Development costs Development costs are recorded in accordance with the accounting policies detailed in Note 2E. The Company’s management has examined the conditions for capitalization of such costs specified in Note 2E as aforesaid and in its opinion, as of December 31, 2022 and 2021, and as of the date of preparation of these financial statements, the conditions have not been met. Therefore, as of December 31, 2022 and 2021, the Company has not yet capitalized such amounts and research and development expenses were charged to the statement of comprehensive loss.

Investee Companies

Investee Companies	12 Months Ended
	Dec. 31, 2022
Investee Companies [Abstract]
INVESTEE COMPANIES	NOTE 4 - INVESTEE COMPANIES: The following table specifies the Company’s investee companies by percentage of ownership, country of incorporation and status as of the date of these financial statements: Name Ownership Country of incorporation Status Brenmiller Energy NL B.V. 100 % The Netherlands Established on April 26, 2022; in early stages of operations Brenmiller Energy (Rotem) Ltd. 100 % Israel Ceased operations in 2022 (Note 8C) Hybrid Bio-Sol 10 Ltd. 100 % Israel Not yet commenced operations Brenmiller Energy U.S. Inc. 100 % United States Inactive Rani Zim Sustainable Energy Ltd. * 45 % Israel Inactive * On December 21, 2021, the Company, Rani Zim (a shareholder), a Company owned by one of the Company’s directors and an unrelated party, signed an agreement for the establishment of a new company (incorporated on January 4, 2022), of which the Company and Rani Zim each hold 45% of its shares. The new company was formed as a joint venture that is jointly controlled by the above two main shareholders (“the JV”), and was intended to engage in promoting and marketing energy solutions in the Israeli market. In April 2022, the parties have agreed to put the operations of the JV on hold until further notice.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2022
Disclosure Of Cash And Cash Equivalents Text Block [Abstract]
CASH AND CASH EQUIVALENTS	NOTE 5 - CASH AND CASH EQUIVALENTS: December 31 2022 2021 USD in thousands Cash at bank 6,394 7,657 Short-term bank deposits 114 623 Total cash and cash equivalent* 6,508 8,280 Less – amount classified as non-current** (373 ) - Presented as current 6,135 8,280 6,194 7,547 * Denominated in foreign currency ** Due to commitment to EIB to maintain a cash balance of Euro 350 thousand at all times. See Note 12A.

Receivables

Receivables	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
RECEIVABLES	NOTE 6 - RECEIVABLES: A. Trade receivables include major customers, by geography, as follows: December 31 2022 2021 USD in thousands Customer A (South America) 100 % 60 % Customer B (Europe) - 40 % B. Other receivables December 31 2022 2021 USD in thousands Institutions 378 212 Grants receivable (see Note 2G) - 204 Others 206 137 584 553

Inventory

Inventory	12 Months Ended
	Dec. 31, 2022
Disclosure Of Inventories [Abstract]
INVENTORY	NOTE 7 - INVENTORY: Comprised as follows: December 31 2022 2021 USD in thousands Work in progress* 871 - Raw materials** 64 95 935 95 * Work in progress is in connection with two commenced projects to supply systems to European companies. No revenue has been recognized to date with respect to these projects. ** As of December 31,2022 and 2021, the Company reduced its raw materials inventory to its net realizable value and recognized a loss of USD 2 thousand and USD 114 thousand, for the years 2022 and 2021, respectively

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 8 PROPERTY, PLANT AND EQUIPMENT: A. The composition of assets and accumulated depreciation, grouped by major classifications: Plant (see B below) Computers and equipment Leasehold improvement Office Furniture and equipment Vehicles Total USD in thousands Cost: Balance as of January 1, 2022 1,678 681 519 164 172 3,214 Additions – new production facility 708 35 - 4 - 747 Disposals (1,083 ) - - - - (1,083 ) Translation differences (206 ) (81 ) (61 ) (20 ) (20 ) (388 ) Balance as of December 31, 2022 1,097 635 458 148 152 2,490 Accumulated depreciation: Balance as of January 1, 2022 367 641 417 95 111 1,631 Additions 153 25 27 10 24 239 Disposals (379 ) - - - - (379 ) Translation differences (42 ) (76 ) (50 ) (11 ) (15 ) (194 ) Balance as of December 31, 2022 99 590 394 94 120 1,297 Depreciated balance as of December 31, 2022 998 45 64 54 32 1,193 Cost: Balance as of January 1, 2021 1,850 626 501 158 152 3,287 Additions 193 32 - 1 14 240 Disposals (414 ) - - - - (414 ) Translation differences 49 23 18 5 6 101 Balance as of December 31, 2021 1,678 681 519 164 172 3,214 Accumulated depreciation: Balance as of January 1, 2021 288 602 376 82 83 1,431 Additions 171 19 26 10 24 250 Disposals (103 ) - - - - (103 ) Translation differences 11 20 15 3 4 53 Balance as of December 31, 2021 367 641 417 95 111 1,631 Depreciated balance as of December 31, 2021 1,311 40 102 69 61 1,583 B. New production facility in Dimona In August 2022, the Company commenced the construction of its newly upgraded production facility in Dimona, Israel, which is planned to be fully operational by the end of 2023. Accordingly, the Company has reassessed the period of the expected lease term in Dimona to include the option period (2 additional years) under such lease and recognized an additional USD 449 thousand in respect of the right of use asset and lease liability. The new production facility, which has not yet commenced operations (and therefore is not yet depreciated), will include inter-connectivity and smart automation of production in the production of bGen TES modules. Consequently, as part of the transitioning to the new production facility, the Company reassessed the remaining life and recoverability of the old production line and its components, and recognized a write down of parts that cannot be utilized in the new facility to their estimated fair value less cost of sale, resulting with a loss recognition of USD 704 thousand (presented among “other expenses” in 2022). As of December 31, 2022, the total amount of the facility under construction, including capitalized borrowing costs of USD 20 thousand, amounts to USD 599 thousand. Firm commitments have been signed for the construction of certain equipment within the facility that amount to USD 2,124 thousand (advances have been made in the amount of USD 685 thousand). C. Rotem 1 project The Rotem 1 project, owned and executed by the subsidiary Brenmiller Energy (Rotem) Ltd. (“Brenmiller Rotem”), was initiated and planned as a facility for generating electricity to be sold to the Israel Electricity Corporation (IEC) for a period of 20 years from the date of operation of the facility, using thermo-solar technology, combining energy storage and gas use. The Project construction has been on hold from the end of 2019, and eventually abandoned following the Company’s decision to focus on its core technology other that the initialization and operation of power plants, and fail of negotiations for sale of control in Brenmiller Rotem to a third party. In 2020, an impairment loss of USD 2,973 thousand was recognized, and as from December 31, 2020, the facility is presented on the basis of the net realizable value of its main asset). During 2022, the Company commenced negotiations with potential buyers of the asset and accordingly has presented it as an “asset held for sale” at fair value less costs to sell, among current assets. During 2022, following an agreement reached with the lessor of the land (on which the project was built), the Company completed vacating the premises and the land was returned to the lessor, after dismantling the facility. Following this, Brenmiller Rotem ceased its operations. Consequently, Brenmiller Rotem derecognized the lease obligation and right of use of the land. Net loss derived from the closure of Rotem 1 project, as presented in the statement of comprehensive loss for the year 2022, is comprised of write-down loss in the amount of USD 360 thousand, of the asset held for sale above, vacating expenses of USD 16 thousand, net of lease termination gain (Note 9C) of USD 205 thousand.

Right-Of-Use Assets and Lease L

Right-Of-Use Assets and Lease Liabilities	12 Months Ended
	Dec. 31, 2022
Disclosure Of Right Of Use Assets And Lease Liabilities Explanatory Abstract
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES	NOTE 9 - RIGHT-OF-USE ASSETS AND LEASE LIABILITIES: This Note refers to leases in which the Group is the lessee. A. Right-of-use assets: Land Offices and buildings Vehicles Total USD in thousands Cost: Balance as of January 1, 2022 1,721 2,027 770 4,518 Additions and modifications during the year (Note 8B) - 449 152 601 Derecognition of Rotem 1 lease (note 8C) (1,721 ) - - (1,721 ) Translation differences - (238 ) (90 ) (328 ) Balance as of December 31, 2022 - 2,238 832 3,070 Accumulated depreciation: Balance as of January 1, 2022 258 897 345 1,500 Depreciation - 361 174 535 Derecognition of Rotem 1 lease (note 8C) (258 ) - - (258 ) Translation differences - (120 ) (49 ) (169 ) Balance as of December 31, 2022 - 1,138 470 1,608 Depreciated balance as of December 31, 2022 - 1,100 362 1,462 Depreciation period 5- 6 years 3 years Land Offices and buildings Vehicles Total USD in thousands Cost: Balance as of January 1, 2021 1,664 1,556 361 3,581 Additions and modifications during the year - 400 389 789 Translation differences 57 71 20 148 Balance as of December 31, 2021 1,721 2,027 770 4,518 Accumulated depreciation: Balance as of January 1, 2021 166 591 221 978 Depreciation 83 276 112 471 Translation differences 9 30 12 51 Balance as of December 31, 2021 258 897 345 1,500 Depreciated balance as of December 31, 2021 1,463 1,130 425 3,018 B. Leases liabilities: Land Offices and Buildings Vehicles Total USD in thousands Balance as of January 1, 2022 1,755 1,217 430 3,402 Additions (Note 8B) - 449 152 601 Derecognition of Rotem 1 lease (Note 8C) (1,668 ) - - (1,668 ) Interest expense - 58 11 69 Lease payments (64 ) (401 ) (182 ) (647 ) Translation differences (23 ) (127 ) (42 ) (192 ) Balance as of December 31, 2022 - 1,196 369 1,565 Current maturities of lease obligations - 405 201 606 Long-term lease obligations - 791 168 959 Balance as of December 31, 2022 - 1,196 369 1,565 Balance as of January 1, 2021 1,704 1,022 147 2,873 Additions - 400 389 789 Interest expense 62 110 7 179 Lease payments (67 ) (358 ) (121 ) (546 ) Translation differences 56 43 8 107 Balance as of December 31, 2021 1,755 1,217 430 3,402 Current maturities of lease obligations 337 433 184 954 Long-term lease obligations 1,418 784 246 2,448 Balance as of December 31, 2021 1,755 1,217 430 3,402 C. Additional lease information: 1) On July 15, 2015, the Company entered into an agreement to lease its offices in Park Afek, Rosh Ha’ayin. The said lease agreement was signed for a period of five years from the date of the contract, with an option to renew for an additional 5 years. The agreement includes a stipulation that the Company is given the right to terminate the contract from July 2017 and each subsequent year until the end of the agreement period in exchange for cash compensation, as defined in the agreement. In February 2020, the lease option was exercised for an additional 5 years until August 2025, while updating the leased area and rent. The lease payments are linked to the Israeli Consumer Price Index (“CPI”). 2) On March 9, 2014, Brenmiller Rotem entered into an agreement to lease land owned by the State of Israel, on which Brenmiller Rotem was establishing, installing and operating Rotem 1, for a period of 10 years from the date of the transfer of possession to Bernmiller Rotem with an option to extend the agreement for another 10 years. Bernmiller Rotem received possession of the land during the month of December 2017. On March 2022, the Company and the lessor agreed to cease the lease effective November, 2022 and the land holding was returned to the lessor (Note 8C). As agreed between the parties, part of Brenmiller Rotem’s lease unpaid debt of NIS 441 thousand (USD 125 thousand), was waived at this time. Consequently, the Company derecognized the balances of the right-of-use asset and the lease liability and recognized a termination gain of NIS 695 thousand (USD 205 thousand). C. Additional lease information 3) On July 1, 2021, the Company entered into a new lease agreement with the lessor of the building that serves as the Company’s manufacturing plant (see 8B above), for alternate premises. The new lease period ends on June 30, 2024, with an option for 2 additional years. Consequently, an additional liability and right of use asset of approximately USD 400 thousand was recognized in the second half of 2021 for a lease period of three years. In 2022, taking into account the construction of the new production facility and the expected exercise of the option, an additional liability and right of use asset of approximately USD 449 thousand was recognized in the first half of 2022 for an additional lease period of two years.

Taxes on Income

Taxes on Income	12 Months Ended
	Dec. 31, 2022
Taxes on Income [Abstract]
TAXES ON INCOME	NOTE 10 - TAXES ON INCOME: A. Taxation of companies in Israel The revenue of the Company and its subsidiaries in Israel is subject to corporate tax at a regular rate. The corporate tax rate that applies to the Company’s profits is 23%. Capital gains of the Company and its subsidiaries in Israel are taxable according to the regular corporate tax rate applying to the tax year. B. Losses carried forward for tax purposes As of December 31, 2022, the Company had losses carried forward in the amount of approximately USD 65 million. C. Deferred taxes The Company did not recognize deferred tax assets in respect of losses for tax purposes (see B. above) since their utilization is not expected in the foreseeable future. D. Tax assessments The Company files consolidated tax returns with its subsidiary Brenmiller Rotem. The Company has final tax assessments up to and including the tax year 2017. The other subsidiaries have not been assessed for tax purposes since their incorporation.

Other Payables

Other Payables	12 Months Ended
	Dec. 31, 2022
Other payables [Abstract]
OTHER PAYABLES	NOTE 11 - OTHER PAYABLES: December 31 2022 2021 USD in thousands Employees and employee institutions 806 871 Expenses payable 305 620 Other liabilities 3 91 1,114 1,582

Loans and Royalty Obligations

Loans and Royalty Obligations	12 Months Ended
	Dec. 31, 2022
Disclosure Of loans from banks and royalty obligations [Abstract]
LOANS AND ROYALTY OBLIGATIONS	NOTE 12 - LOANS AND ROYALTY OBLIGATIONS: A. Loan from the European Investment Bank (hereinafter: “EIB”) On March 31, 2021, the Company and EIB signed an agreement for the receipt of financing for the expansion plan of the Company and the establishment of an advanced production plant for thermal storage systems in Israel (“the financing agreement”), the main terms of which are as follows: 1) The financing is limited to an amount of Euros 7.5 million. 2) The drawing down of the loan will be done in 2 tranches – the first, in the amount of Euros 4 million, was done in July 2022, and the second, in an amount of up to Euros 3.5 million, can be drawn within a period of 36 months from signing the agreement. 3) The loan is payable in Euros and is for a period of 6 years from the time of the drawing down of the tranche with an annual interest rate of 5% for the first tranche and 3% for the second tranche. In the first three years, only interest will be payable on the loan, whereas in the fourth, fifth and sixth years, 3 identical payments of principal and interest will be payable. In addition, the Company will pay royalties to EIB at a rate of 2% of the sum of the Company’s sales up to the extent of the loan that has actually been drawn down (up to additional 100% of the drawn amount). The repayment of the royalty liability is not limited in time. The Group accounted for the loan liability and the royalty liability as two separate financial instruments as each represents a contractual right or obligation with its own terms and conditions, each may be transferred or settled separately; and each is exposed to risks that may differ from the risks to which the other financial instrument is exposed. Consequently, the Company allocated the proceeds received to the loan liability component and the royalty’s liability component on a relative fair value basis, resulting with an effective annual interest rate of 6.84% for the loan liability and 15.52.% for the royalty liability. See also B. Below. 4) In addition to general conditions applicable to the drawing down of the loan, the drawing down of the second tranche is dependent on reaching certain milestones by that time, including inter alia: obtaining an aggregate contribution in cash by way of capital contribution in an amount equal to at least 100% of the second tranche, achieving specified minimum cumulated offtake orders of storage modules, obtaining a duly executed agreement with a third party (dated after the cut-off date of 31st August 2020) for at least one project outside Israel with a specified minimum order of storage modules, and cumulative revenues for the 12 months immediately preceding the disbursement date amount to at least EUR 4 million. 5) The EIB has the right to cancel part of the loan that has not been granted to the Company and to demand the immediate repayment of the amount of the loan that has been made available to the Company in the event of a change in control in the Company. 6) As security for the loan, the Company pledged the equipment that has been agreed upon in the financing agreement as well as all of the revenues generated from the sale of thermal energy storage systems manufactured by the Company under a first ranking fixed lien. 7) The Company is to comply with the following main covenants: a prohibition on the sale of certain assets except in the regular course of business, a prohibition on the execution of a merger or a structural change in the Company’s group, except in the cases that have been determined in the financing agreement with the bank, the Company may not distribute a dividend except in the cases that are set forth in the financing agreement with bank, the Company will be entitled to receive a government grant up to the amount that is set forth in the financing agreement with the bank, and the Company is to hold cash and cash equivalents in an amount of not less than 350 thousand Euros at all times. B. Royalty obligations 1) Royalty liabilities are comprised as follows: December 31 2022 2021 USD in thousands In respect of Israeli government grants 1,307 1,368 Relating to NYPA Project (including Bird foundation) 776 909 In respect of EIB finance agreement (see A above) 320 - Total royalty liabilities 2,403 2,277 Less – amounts presented as current maturities (260 ) (41 ) Non-current royalty liabilities 2,143 2,236 2) Israeli government grants Through December 31, 2022, the Company received grants from the Innovation Authority in the cumulative amount of approximately USD 4.2 million for support programs in research and development activities. In exchange for the support from the Innovation Authority, the Company is subject to the provisions of the Encouragement of Research and Development Law in connection with intellectual property and is also obligated to pay royalties at a rate of between 3% and 5% (in accordance with the Encouragement of Research and Development in Industry Regulations (Rate of Royalties and Rules for their Payment), 5756 - 1996) from all revenues from the use of technology developed up to the ceiling of USD 3.3 million out of the total amount of such support, linked to the dollar, and bearing LIBOR interest. Subject to the Company’s announcement to the Innovation Authority regarding the feasibility of a partial transfer of production outside Israel, the royalty ceiling was increased to 120% of the above amounts received. Out of the total of the above USD 3.3 million, an amount of USD 0.8 million is for technology that has not matured into a product and for which no royalties will be paid. Royalties’ liability for the remaining USD 2.5 million (discounted), was recognized as a liability. As of December 31, 2022, the Company received grants from the Israel Ministry of Energy in the cumulative amount of approximately USD 0.7 million for support programs in research and development activities. In return, the Company is obligated, inter alia, to pay royalties of between 3% and 5% of all revenues from the use of the technology developed, up to the ceiling of the total amount of such support which is linked to the Israeli Consumer Price Index plus annual interest at the rate established by the Israeli Accountant General. In addition, the Company received in prior years under two support programs of the Israel Ministry of Economy and Industry, an amount of approximately USD 56 thousand each in connection with the Company’s international marketing activities. In return for the said support, the Company is obligated to pay royalties of 3% of the Company’s revenues from exports to countries for which the support was received. 3) NYPA Project Under a cooperation agreement signed in January 2018 with the New York Power Authority (hereinafter - “NYPA”) the Company and NYPA established a pilot facility (currently in its commissioning phase). The pilot facility includes a high temperature storage combined heat and power (“CHP”) unit developed by the Company (“the Product”), that will provide electricity and hot water to the campus of a university in north New York (the “NYPA Project”). Pursuant to the provisions of the NYPA Agreement, signed for a period of 10 years, and amendment made thereto in prior years, NYPA bore the costs of engineering services and the cost of materials required for the integration of the facility, and is responsible to provide technical and logistical support for the commissioning of the Product and will support the marketing efforts of the thermal storage solution developed by the Company in the US and Canada. As part of the Project financing, the Company and NYPA (hereinafter – “the Parties”) received a conditional grant from the Bird Foundation (Israel-United States Research and Development Foundation) (hereinafter - the “Bird Foundation”), in the sum of USD 1 million, under a cooperation and financing agreement with the Bird Foundation that was signed in April 2018. The Company is committed to pay the Bird Foundation royalties from gross revenues derived from the sale, leasing or other marketing or commercial exploitation, including service or maintenance contracts of the Product, or the licensing of the Product, at the rate of 5%, up to a maximum refund of 150% of the total amount of the grant, subject to the extension of the repayment period. Under the NYPA agreement, the Company will pay annual royalties to NYPA of 5% from gross sales made, beginning June 1, 2022, until NYPA has been fully compensated for the expenditure amounts agreed between the parties. Royalties for each year will be paid in the subsequent year, the first of shall be retroactive and include the Company’s gross sales from all its applications since January 11, 2018. As of December 31, 2022, the total basis amount for such royalty payments, amounts to USD 1,148 thousand. After NYPA is fully compensated for the above amount, NYPA shall receive 3.5% royalties from gross sales made within the US territory, for the remainder of a 10-year-period beginning upon the initial sale or licensing of the Product to a third party, or to the end of the term of the NYPA agreement, whichever is longer. 4) In accordance with the update of management’s assessment regarding the expected income from the sale of storage units in the coming years, liabilities in respect of the grants and financing received were included in the financial statements. Total nominal amounts of grants for which the Company does not expect to pay royalties, and has not provided therefor, amount to USD 699 thousand. As to projected undiscounted payments of royalty liabilities in the following years with respect to recognized royalty obligations - see Note 13A. C. Warrants During 2020, the Company and Bank Leumi Le-Israel Ltd. (the “Bank”) signed a final outline plan for the early repayment and settlement of Brenmiller Rotem’s remaining debt and credit facitlity to the bank. Under the plan, and pursuant to an agreement signed on July 20, 2020, the Company paid USD 1.52 million in cash, allowed the forfeiture of a pledged deposit of approximately USD 109 thousand and issued to the Bank 370,000 non-marketable share options (warrants) that can be exercised to 185,000 Ordinary Shares of NIS 0.02 of the Company (see also Note 14A.) with a total value of approximately USD 494 thousand (calculated according to the “Black & Scholes” model). Subsequent to the above, the Bank waived and gave up any claim, pledge and guarantees provided by the Company in favor of the Bank. Consequently, the Company recognized in 2020 a financial gain of USD 0.9 million. The warrants, which have a net exercise mechanism (cashless), are a derivative financial liability that is measured at fair value through profit or loss. They are exercisable at any time, based on share price of NIS 30.70, for a period of 3 years. As of December 31, 2022 and 2021and 2020, the fair value of the Bank options was estimated at approximately USD Nil The above fair values (level 2 in the hierarchy), were calculated according to the Black and Scholes formula and is based on the following assumptions: December 31, 2022 2021 2020 Standard deviation* 54 % 71 % 91 % Risk free interest 3.25 % 0 % 0 % Expected dividend 0 % 0 % 0 % Exercise period 0.5 years 1.5 years 2.5 years Actual Share price (in dollars, unadjusted) 1.4 3.0 5.9 * The degree of volatility is based on the historical volatility of the Company’s share for the corresponding periods over the expected life of the option up to the date of exercise.

Financial Instruments and Finan

Financial Instruments and Financial Risk Management	12 Months Ended
	Dec. 31, 2022
Disclosure Of Financial Risk Management Text Block Abstract
FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT	NOTE 13 - FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT: A. Financial risk management The Company’s activities expose it to various financial risks, the main being liquidity risk. The cash flow projections are performed by the Group’s finance division. The Group’s finance division examines current forecasts of liquidity requirements of the Group to ensure that there is sufficient cash for operational needs, see also Note 1C. The table below presents an analysis of the Group’s non-derivative financial liabilities classified into relevant maturity groups, according to the period remaining to the date of their contractual maturity as of December 31, 2022 and 2021. The amounts shown in the table are undiscounted contractual cash flows: Less than 1 year Between 1 -2 years Between Over 5 years USD in thousands BALANCE AS OF DECEMBER 31, 2022: Trade and other payables 1,267 - - - EIB loan 213 213 3,412 1,493 Lease liabilities 606 573 465 - Liability for royalties* 260 281 2,025 7,537 2,346 1,067 5,902 9,030 BALANCE AS OF DECEMBER 31, 2021: Credit and bank loans 5 - - - Trade and other payables 1,755 - - - Lease liabilities 954 768 1,469 1,448 Liability for royalties* 41 343 2,763 3,068 2,755 1,111 4,232 4,516 * Estimated timing and amounts, based on management revenue projections (see Note 3A). B. Changes in main financial liabilities in respect of which cash flows are classified as cash flows from financing activities: Bank loans Related Party loan Liability for share options EIB loan Liability for royalties Lease liabilities USD in thousands Balance as of January 1, 2021 21 964 1,263 - 2,204 2,873 Changes during 2021: Cash flows received - - - - 24 - Cash flows paid (16 ) (949 ) - - (12 ) (546 ) Amounts carried to profit or loss - - (1,053 ) - (13 ) 179 Changes in leases - - - - - 789 Translation differences - (15 ) 3 - 75 107 Balance as of December 31, 2021 5 - 213 - 2,278 3,402 Changes during 2022: Cash flows received - - - 3,726 314 - Cash flows paid (5 ) - - - (85 ) (647 ) Amounts carried to profit or loss - - (197 ) 330 175 (136 ) Changes in leases - - - - - (862 ) Translation differences - - (16 ) (91 ) (279 ) (192 ) Balance as of December 31, 2022 - - - 3,965 2,403 1,565 C. Foreign Currency risk: The Group is exposed to foreign currency risk mainly with respect to revenue generated outside of Israel, the purchase of raw materials, foreign subcontractors and/or advisors and royalty liabilities that are denominated or linked to the USD. The currencies in which most expenses are denominated are NIS (mainly payroll expenses), the dollar, and to a lesser degree, the Euro. Commencing 2022, the Company exposure to the Euro has increased as a result of its Obligations to the EIB (Note 12A). Also, fluctuations in foreign currency exchange rates may affect the profitability of the Company projects in the countries that it operated. Consequently, the Group is exposed to fluctuations in the dollar/NIS and the Euro/NIS. As of December 31, 2022 and 2021, the balance of USD liability for royalties amounted to USD 1,423 thousand and USD 1,605 thousand, respectively. The balance of Euro liabilities (for EIB and royalties) amounted at December 31, 2022 to Euro 4,103 thousand. An increase of 5% in the exchange rate of the NIS/USD, while all other variables remain constant, will increase the Company’s loss and accumulated deficit by USD 37 thousand. An increase of 5% in the exchange rate of the NIS/Euro, while all other variables remain constant, will increase the Company’s loss and accumulated deficit by USD 203 thousand. The exchange rates of the USD and the changes therein during the reporting periods, are as follows: 2022 2021 1 Euro = 1 USD = Exchange rate at December 31, NIS 3.753 NIS 3.519 3.110 NIS Increase (decrease) during the year 6.9 % 13.2 % (3.3 )% D. Fair value estimates of financial instruments (that are not presented at fair value) The book value of financial balances constitutes a reasonable approximation of their fair value since the effect of capitalization is not material.

Equity

Equity	12 Months Ended
	Dec. 31, 2022
Disclosure of share capital [abstract]
EQUITY	NOTE 14 - EQUITY: A. Share capital The Company’s share capital, as of December 31, 2022, consists of ordinary shares with a par value of NIS 0.02 per share (“Ordinary Shares”) that are traded on the Tel Aviv Stock Exchange (“TASE”) and on Nasdaq (see 3 below). Following a two for one reverse stock split that took effect on February 20, 2022 (“the reverse stock split”), the Company consolidated its Ordinary shares of NIS 0.01 par value into Ordinary shares of NIS 0.02 par value. Share data in these financial statements, have been adjusted retroactively to give effect to the reverse stock split, and the consequent changes made to warrants and options issued by the Company. Changes during 2021 and 2022 are as follows: Number of shares 2022 2021 2020 Issued and paid Ordinary Shares of NIS 0.02 Outstanding shares at the beginning of the year 13,706,328 11,119,303 7,711,666 Shares issued in public offering and private placements during the year 1,517,655 2,585,025 2,509,689 Share issued for warrants exercised during the year - - 12,375 Share issued for share options exercised during the year - 2,000 51,000 Conversion of convertible loans during the year - - 834,573 Outstanding shares at the end of the year 15,223,983 13,706,328 11,119,303 Authorized 50,000,000 50,000,000 50,000,000 1) On June 14, 2020, the Company completed a capital raising of USD 1.4 million through a private offering in which 416,665 Ordinary Shares and 499,998 non-marketable warrants that can be exercised into 249,999 Ordinary Shares of NIS 0.02 of the Company were issued. Every two warrants are exercisable, for a period of 4 years from issuance, at the price of 18 New Israeli Shekels. The consideration received for the warrants and the shares was recorded on a relative fair value basis. Issuance costs amounted to USD 80 thousand. 2) On June 4, 2020, an investment agreement was signed between the Company and Mr. Rani Zim (including through companies under his control and / or those on his behalf). On July 23, 2020 and after the approval of the Company’s General Meeting, the transaction was completed, in which the Company issued Mr. Rani Zim and Mr. Yoav Kaplan a total of 2,093,024 Ordinary Shares of NIS 0.02 par value, for consideration of USD 5.3 million. Issuance costs amounted to USD 74 thousand. 3) On July 23, 2020, upon the execution of the investment agreement as above, the two convertible loans made to the Company during September-October 2019, were automatically converted according to their terms. In this framework, the cumulative debt and interest of approximately USD 1.7 million was converted into 834,573 Ordinary Shares of NIS 0.02 par value of the Company. 4) On February 8, 2021, the Company completed a public offering in the Tel Aviv stock exchange, pursuant to a Shelf Offering Report. As part of the offering, 314,215 Ordinary Shares of NIS 0.02 par value of the Company were issued to the public. The total gross consideration that the Company received amounted to approximately USD 3.0 million, before issuance costs. Issuance costs amounted to USD 44 thousand. 5) On February 18, 2021, the Company completed a capital raising in an amount of approximately USD 5.6 million by means of a private placement, in which 600,500 Ordinary Shares of NIS 0.02 par value were issued. Issuance costs amounted to USD 95 thousand. 6) On October 31, 2021, and as part of the Company’s preparation for listing on Nasdaq, the Company entered into an investment agreement with 4 accredited investors that includes a private placement of the Company’s Ordinary Shares and warrants for a capital investment of USD 15 million, to be made in two stages. According to the agreement, upon closing of the first stage on December 30, 2021 the Company received an aggregate amount of USD 7.5 million against the issuance of 1,670,310 Ordinary Shares of NIS 0.02 par value. On May 24, 2022, following the completion of listing on Nasdaq and the effectiveness of a registration statement covering the resale of the Ordinary Shares and the ordinary shares underlying the prefunded warrants under the investment agreement, an additional investment of USD 7.5 million, was made against the issuance of additional 1,517,655 Ordinary Shares and 152,655 prefunded warrants to purchase Ordinary Shares of NIS 0.02 par value, at an exercise price of NIS 0.60 per ordinary share exercisable immediately upon issuance for a period of 5 years from issuance. In connection with the above investment agreement and its facilitation of, the Company paid transaction fees to a third party consisting of cash consideration of USD 275 thousand and non-marketable options, exercisable into 53,596 Ordinary Shares of the Company, for an exercise price of NIS 14.18 per one Ordinary Share of 0.02 par value. The above fees were paid proportionately upon the closing of each stage of the investment agreement. Consequently, issuance costs of USD 592 thousand, including the value attributed to the options granted of USD 275 thousand, were charged to share premium derived from the issuance of Ordinary Shares. The value attributed to the above options was calculated according to the Black and Scholes formula. 7) As to the issuance of units of Ordinary Shares and warrants in a private placement subsequent to December 31, 2022, and the conversion of the unpaid salary of the controlling shareholder to identical units, see Note 21. B. Warrants: 1) Warrants (series 1) Series 1 were issued in 2018 as part of a public offering in TASE. 1,200,000 warrants, exercisable to 600,000 Ordinary Shares for a period of 2 years were issued. During 2020, a total of 24,315 warrants (Series 1) were exercised in exchange for approximately USD 120 thousand. On March 1, 2020, the remaining warrants (Series 1) expired. 2) Warrants (series 2 and 3) These warrants were issued on November 16, 2020, in a public offering in TASE under a Shelf Offering Report, which included 400,000 warrants (Series 2) and 400,000 warrants (Series 3). The total gross proceeds received in the offering amounts to approximately USD 0.74 million, before issuance expenses. Every two warrants (Series 2) are exercisable for NIS 48, to 1 Ordinary Share of NIS 0.02 par value of the Company for a period of one year. Every two options (Series 3) are exercisable for NIS 70, to 1 Ordinary Share of NIS 0.02 par value of the Company for a period of three years. Under an arrangement offered by the Company to the holders of its series 2 and 3 warrants, approved by the district court in Lod on October 26, 2021, and after the approval of a special general meeting of the abovesaid warrant holders, the period for exercise of the above warrants was extended by one year (through November 15, 2022 for series 2 and November 15, 2024 for series 3). All other terms of the warrants remain unchanged. As of the approval date of these consolidated financial statements, no warrants have been exercised yet, and series 2 warrants have expired. Warrants series 3 are quoted on the TASE. 3) Non- marketable warrants As at December 31, 2022 and 2021, the Company has 499,998 outstanding non-marketable warrants, issued with ordinary shares in a private placement made on June 14, 2020, see A1) above. As to prefunded warrants issued under the investment agreement – see A above. C. Share-based payments: 1) In July 2013, the Company’s Board of Directors (“the Board”) approved a share option scheme that is intended to provide an incentive to retain or attract employees, directors, consultants and service providers of the Company and its Affiliates and will be administered by the Board (“the 2013 plan”). On September 15, 2022, the Board approved an amendment to the plan, that will allow the Company to reserve from time-to-time, out of its authorized unissued share capital, such number of Shares, as the Board deems appropriate. The options can be exercised for 10 years from the date of their allotment. An option that is not exercised by that date will expire. Pursuant to the options plan, the options for the Company’s employees and officers, other than its controlling shareholder, will be allocated under Section 102 of the Israeli Income Tax Ordinance (where the Board of Directors can determine the type of option as “Option 102 in the Non-Trustee Track” or “Option 102 in the Trustee Track”) and the options for persons who are not employees or officers in the Group, in addition to the controlling shareholder of the Group, will be allocated in accordance with Section 3(i) of the Israeli Income Tax Ordinance. 2) On August 2, 2020, the Board of Directors approved the grant, under the 2013 Plan, of 461,500 share options that can be exercised to 230,750 Ordinary Shares of NIS 0.02 par value of the Company to officers, employees of the Company and a service provider. The options were allotted on September 13, 2020. Every two options are exercisable into one ordinary share for a consideration of 26 New Israeli Shekels. The options vest evenly over four years from the date they were granted (September 13, 2020). The economic estimated value of the options totaled USD 664 thousand, calculated according to the Black and Scholes formula, based on the following assumptions: expected dividend 0%, standard deviation between 78% -105% and risk-free interest of 0.1%. The degree of volatility is based on the historical volatility of the Company’s share for the corresponding periods over the expected life of the option up to the date of exercise (expected 2.5 years in average). 3) In July 2021, the Company published a non-exceptional and insignificant private placement report to a provider of services to the Company, who serves in the role of Chairman of the Advisory Committee, for 144,432 non-marketable and non-transferrable share options, that are exercisable into 72,216 Ordinary shares of NIS 0.02 par value of the Company. 36,108 of the issued and allotted options vest over a period of six months, after which they are exercisable to 18,054 Ordinary Shares (every two options confer the right to one Ordinary Share of NIS 0.02 par value for NIS 0.6 per share). The remaining 108,324 options are exercisable to 54,162 Ordinary Shares, so that every 2 options confer the right to one Ordinary Share of NIS 0.02 par value for NIS 23.6 per share, and vest as follows; 25% after 12 months, and the remaining 75% on a monthly basis over a period of 36 months, that starts after the first 12 months. The above 36 months may be accelerated to 24 months vesting period, or 12 months vesting period, in certain events. All options expire after 5 years. The options were valued at USD 247 thousand, according to the Black and Scholes formula, based on the following assumptions: expected dividend 0%, standard deviation 76%, risk-free interest of 0.1% and expected life to exercise of 5 years. 4) On October 31, 2021, the Company’s Board of Directors approved the grant, under the 2013 Plan, of 486,500 non-marketable share options to 26 employees and advisors (three of which are officers of the Company), under the 2013 share options plan of the Company. Every two options are realizable into 1 Ordinary Share of NIS 0.02 par value of the Company (subject to adjustments), for NIS 19.4, in a cashless exercise manner, in which the grantor will receive Ordinary Shares that reflect the benefit component in the realized options. The option vest in three equal portions over a period of three years. The options were valued at USD 1,056 thousand (of which the officers’ options amount to USD 313 thousand), according to the Black and Scholes formula, based on the following assumptions: share price of NIS 9.81 (adjusted to reflect a transaction occurred immediately after the grant), expected dividend 0%, standard deviation 76%, risk-free interest of 0.1% and expected life to exercise of 6 to 10 years. 5) On February 9, 2022, the Board of Directors approved the grant of 25,000 non-marketable share options, exercisable to 25,000 Ordinary shares of NIS 0.02 of the Company, to an employee of the Company, based on the terms of the 2013 options plan. Each option is realizable into one share for NIS 19.4. in a cashless exercise manner; The option vest in three equal portions over a period of three years. The estimated value of the above options is NIS 282 thousand (USD 87 thousand, as of approval date), which was calculated according to the Black and Scholes formula, based on the following assumptions: expected dividend 0%, standard deviation 75%, risk-free interest of 0.1% and expected life to exercise of 6 years. 6) As to the grant of non-marketable share options to a mediator – see A4 above. 7) As to the grant of non-marketable share options to directors and controlling shareholders – see Note 20. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Information on the awards outstanding and the related weighted average exercise price as of and for the years ended December 31, 2022, 2021 Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Relating to options: Number of potential Ordinary shares Exercise price range* Number of potential ordinary shares Exercise price range* Number of potential ordinary shares Exercise price range* Outstanding at beginning of the year 739,514 NIS 23.4 ; USD 10.0 438,250 NIS 26; USD 10.0 323,600 USD 10.0 Granted 749,798 NIS 13.78 - NIS 80 342,264 NIS 14.18 – 23.4 230,750 NIS 26.0 Exercised** - - (2,000 ) USD 10.0 (43,000 ) USD 10.0 Forfeited (42,500 ) NIS 13.78 – NIS 19.4 (29,500 ) NIS 26; USD 10.0 (3,000 ) USD 10.0 Expired - - (9,500 ) NIS 26; USD 10.0 (70,100 ) USD 10.0 Outstanding at end of the year 1,446,812 NIS 13.78 – NIS 80 739,514 NIS 14.18; USD 10.0 438,250 NIS 26; USD 10 Exercisable at end of the year 486,874 NIS 14.18 ; USD 10.0 282,861 NIS 23.4; USD 10.0 175,800 USD 10.0 * Per 1 Ordinary Share of NIS 0.02 par value. Exercise price is quoted in denominated currency, see relevant exchange rates in Note 13C. ** Average share price for options exercised in 2021 – USD 9 . 12 . The following table summarizes information about stock-based awards outstanding at December 31, 2022 2021 and 2020 Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Exercise price range Number of potential Ordinary shares Weighted average remaining contractual life (years) Number of potential ordinary shares Weighted average remaining contractual life (years) Number of potential ordinary shares Weighted average remaining contractual life (years) NIS 13.78 – NIS 19.4 677,346 7.3 270,048 9.1 - - NIS 23.4 – NIS 26.0 274,466 2.8 274,466 3.8 230,750 4.5 USD 10 195,000 2.2 195,000 3.2 207,500 4.3 NIS 40; NIS 60; NIS 80 300,000 9.2 - - - - NIS 13.78 – NIS 80 1,446,812 6.1 739,514 5.6 438,250 4.4

Pledges, Guarantees, Commitment

Pledges, Guarantees, Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2022
Disclosure Of Commitments [Abstract]
PLEDGES, GUARANTEES, COMMITMENTS AND CONTINGENT LIABILITIES:	NOTE 15 - PLEDGES, GUARANTEES, COMMITMENTS AND CONTINGENT LIABILITIES: A. As of December 31, 2022, the Company have pledged deposits of USD 85 thousand (presented as long-term restricted deposits) against bank guarantees in respect of the lease agreements for its offices, and additional deposits of USD 34 thousand (presented as short-term restricted deposits), against a guarantee in favor of a program with the Ministry of Energy and for securing credit. As to pledges made to secure the EIB loan – see note 12A. B. Commitments: The Company has entered into an agreement with a number of service providers for the purpose of locating and recruiting investors. The consideration for these agreements is on a basis of success in recruitment only, at a rate of 2% to 5% of the gross investment amount that will be recorded as share issuance costs that will be deducted from the premium on shares. C. Distribution and production agreement: In February 2020 the Company entered into an agreement with Fortlev Energia Solar Ltda (“Fortlev”) – a Brazilian company, pursuant to which it granted Fortlev a license for a period of 25 years to market its bGen technology in Brazil and Colombia. Under the agreement, until such time that Fortlev has established a production facility of its own, the Company shall pay Fortlev a commission fee of 10% of any sale it has completed in these territories. After the completion of a production facility, the Company will grant Fortlev an exclusive license for production and marketing of its product in these territories in which case, Fortlev will pay the Company 10% royalty from the sale of such products.

Revenues

Revenues	12 Months Ended
	Dec. 31, 2022
Disclosure Of Revenue Text Block Abstract
REVENUES:	NOTE 16 - REVENUES: In 2022, the Company recognized the revenue for licensing under the licensing agreement with a customer in Brazil (Fortlev -see Note 15C.), following the completion of know-how delivery. Revenue in 2021 was derived from Thermal energy storage units sold to a customer in Brazil and other engineering services provided to a customer in Europe. Revenue recognized that was included in the contract liability balance (deferred revenue) at the beginning of the years ended December 31, 2022 and 2021, amounts to USD 939 thousand and USD 95, respectively. As of December 31, 2022, USD 243 of the amount of deferred revenue is expected to be recognized during 2023 and the balance in 2024.

Costs and Expenses

Costs and Expenses	12 Months Ended
	Dec. 31, 2022
Costs and Expenses [Abstract]
COSTS AND EXPENSES	NOTE 17 - COSTS AND EXPENSES: A. COST OF REVENUES: Year ended December 31, 2022 2021 2020 USD in thousands Salary and related expenses - 1,163 79 Consultants and subcontractors 247 881 1 Expenditure on materials (including inventory impairment loss) 2 792 1 Depreciation and other - 259 29 Maintenance - 93 12 249 3,188 122 Operating costs not attributed to projects (mainly salary and related expenses) * 1,686 863 - 1,935 4,051 122 Onerous contract provision included in costs 8 215 63 * Costs and expenses relating to periods in which the plant did not operate in full capacity. B. RESEARCH, DEVELOPMENT AND ENGINEERING EXPENSES, NET: Year ended December 31, 2022 2021 2020 USD in thousands Salary and related expenses 2,609 2,529 1,747 Consultants and subcontractors 441 998 632 Expenditure on materials 1,020 738 1,111 Depreciation and other 615 534 314 Office maintenance 208 167 137 4,893 4,966 3,941 Less: Government Grants, see Note 3A (275 ) (1,266 ) (1,734 ) Add: royalty liability recognized for government grants (Note 12B) - - 1,706 4,618 3,700 3,913 C. MARKETING AND PROJECT PROMOTION EXPENSES, NET: Year ended December 31, 2022 2021 2020 USD in thousands Salary and related expenses 954 521 190 Office maintenance 15 27 28 Project Promotion 84 45 82 Consultants 38 90 22 Other 131 64 74 1,222 747 396 Less: Government grants, Note 3A. - - (26 ) 1,222 747 370 D. GENERAL AND ADMINISTRATIVE EXPENSES: Year ended December 31, 2022 2021 2020 USD in thousands Salary and related expenses 2,302 1,070 557 Office maintenance 93 77 66 Consultants and insurance 1,660 1,104 548 Depreciation and other 410 335 295 4,465 2,586 1,466 E. OTHER EXPENSES, NET Year ended December 31, 2022 2021 2020 USD in thousands Share in loss of joint venture (Note 4) 30 - - Write down of production line (Note 8B) 704 314 - Other 3 (19 ) 143 737 295 143

Financial Income and Expenses,

Financial Income and Expenses, Net	12 Months Ended
	Dec. 31, 2022
Disclosure of Finance Income and expenses [Abstract]
FINANCIAL INCOME AND EXPENSES, NET	NOTE 18 - FINANCIAL INCOME AND EXPENSES, NET: A. Financial income: Year ended December 31 2022 2021 2020 USD in thousands Interest income 51 3 - Fair value adjustment of share option’s liability – Note 12C. 197 1,053 - Debt arrangement gain – see Note 12C. - - 915 Exchange rate differences, Net 671 17 48 919 1,073 963 B. Financial expenses: Year ended December 31 2022 2021 2020 USD in thousands Interest and fees to banks 17 82 120 Notional interest and linkage in respect of shareholder’s loan - 8 55 Interest on EIB loan 92 - - Interest on lease liabilities 69 179 104 Exchange rate differences - 75 12 Fair value adjustment of share option’s liability – Note 12C. - - 730 Interest on convertible loans - - 93 Adjustment of royalties’ obligation 180 11 - 358 355 1,114

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2022
Disclosure of Earnings Per Share [Abstract]
LOSS PER SHARE	NOTE 19 - LOSS PER SHARE: The loss per share is calculated by dividing the loss attributed to shareholders by the weighted average number of ordinary shares outstanding. Basic Loss Per Share: Year ended December 31 2022 2021 2020 Loss attributed to the shareholders of the Company (USD in thousands) (11,067 ) (10,348 ) (9,481 ) Weighted average number of ordinary shares outstanding 14,627,761 11,934,472 7,950,325 Basic loss per share (USD) (0.76 ) (0.87 ) (1.19 ) Diluted Loss Per Share: Year ended December 31 2022 2021 2020 Loss attributed to the shareholders of the Company (USD in thousands), as above (11,067 ) (10,348 ) (9,481 ) Financial expenses relating to fair value adjustment of warrants* - (1,053 ) - (11,067 ) (11,401 ) (9,481 ) Weighted average number of ordinary shares outstanding, as above 14,627,761 11,934,472 7,950,325 Potential shares from exercise of warrants* - 185,000 - 14,627,761 12,119,472 7,952,325 Fully diluted loss per share (USD) (0.76 ) (0.94 ) (1.19 ) * In 2022 and 2020, all share options and warrants had anti-dilutive effect and therefore the diluted loss per share data for 2022 and 2020 is the same as the basic loss per share data. For 2021, except for the warrants that are classified as a liability, all other share options and warrants have anti-dilutive effect.

Transactions and Balances with

Transactions and Balances with Related Parties	12 Months Ended
	Dec. 31, 2022
Disclosure of Transactions Between Related Parties [Abstract]
TRANSACTIONS AND BALANCES WITH RELATED PARTIES	NOTE 20 - TRANSACTIONS AND BALANCES WITH RELATED PARTIES: The Company’s key management personnel include, together with other parties, per the definition of “related parties” referred to in IAS 24R, include the members of the Board of Directors, and the members of senior management. A. Transactions with related parties: For the year ended December 31 2022 2021 2020 USD in thousands Salary and related expenses to related parties employed in the Group (see B. below) – in respect of 3 persons* 1,390 682 485 Notional interest and linkage for shareholder’s loan** - 8 55 Remuneration of directors - for four directors * 152 57 45 * Including benefits recognized for share based payments . ** The shareholder’s loan was repaid in full in February 2021. Balances with related parties: December 31 2022 2021 USD in thousands Other payables - Employees and Institutions 282 * 310 Payables - expenses payable for directors’ remuneration 28 15 * As to the conversion of USD 224 thousands into ordinary shares of the Company - see Note 21C. B. Employment agreements with related parties: 1) Under the employment agreement that took effect in June 2017, following the listing of the Company’s shares for trading on the Tel Aviv Stock Exchange, Mr. Avraham Brenmiller - the controlling shareholder in respect of his position as CEO of the Company, and his sons Nir and Doron Brenmiller who are employed as senior officers of the Company, received a gross monthly salary of USD 24.5 thousand and USD 14 thousand (for each of his sons), and were also entitled to annual bonuses determined as a percentage of consolidated profit before tax, with a cap. 2) During 2019, per notices given by the CEO and his sons, Nir and Doron, their monthly salary was reduced by 50%, 30% and 30%, respectively. Commencing 2021, That reduction was partially canceled for Nir and Doron so that, as of January 2021, the monthly salary of each of them is approximately USD 12.5 thousand gross. 3) On February 9, 2022, the annual and extraordinary shareholders’ meeting of the Company approved the following: a. To reappoint Mr. Avraham Brenmiller as the chairman of the Company’s Board of Directors for an additional period of 18 months, commencing February 1, 2022. b. To update the terms and salary of employment of Mr. Nir Brenmiller and Mr. Doron Brenmiller for a period of three years, commencing the date of approval of the shareholders’ meeting, to a monthly gross salary of NIS 55,000 (approximately USD 17.1 thousand). c. To cancel the conditional annual bonus described in (1) above. d. To grant Mr. Avraham Brenmiller 150,000 non-marketable options, Mr. Nir Brenmiller and Mr. Doron Brenmiller - 75,000 non-marketable options, each, with the following terms: The options vest in three equal bunches over a period of 3 years (33.3% each year), Each option is exercisable into one Ordinary Share of NIS 0.02, with the following exercise prices: first bunch – NIS 40 per one share, second bunch – NIS 60 per one share, third bunch – NIS 80 per one share (based on exchange rates as of approval date – USD 12.44 USD 18.66 And USD 24.88, respectively). The estimated value of the above options is NIS 2,616 thousand (USD 810 thousand, as of approval date), which was calculated according to the Black and Scholes formula, based on the following assumptions: expected dividend 0%, standard deviation 75%, risk-free interest of 0.1% and expected life to exercise of 8 to 10 years (the options will expire after 10 years from issuance). B. Employment agreements with related parties 4) On August 25, 2022, following the recommendation of the remuneration committee of the Company, and the approval of the Board of Directors, a Special General Meeting of the Company’s shareholders approved the adoption of a new compensation policy for the Company’s officers and directors. The new compensation policy, sets, with respect to related parties (controlling shareholders and directors), the following: Mr. Avi Brenmiller The employment agreement of Mr. Avi Brenmiller, as CEO of the Board, will be renewed for a period of three years, as of August 1, 2022, continuing with the same gross monthly salary of NIS 37,000 (approximately USD 10,600), with customary office terms and will be provided with a private car for his use with all expenses and possible tax consequences covered by the Company. These employment terms refer only to his duty as CEO, and he will not be entitled to any compensation as Chairperson. Mr. Brenmiller’s dual roles as CEO and Chairperson will be valid until August 1, 2023. During his employment, Mr. Brenmiller will be eligible to receive an annual bonus, subject to the achievement of measurable goals, in accordance with the maximum amount stated in the Company’s compensation policy, as may be from time to time, subject to all required approvals according to applicable law. In addition, as of June 23, 2022, he will be rewarded with a total of 225,000 share options to purchase up to 225,000 ordinary shares of the Company under the Company’s 2013 global incentive option plan. The options exercise price shall be NIS 13.78 per share (based on the average market share price in the last 30 days prior to the grant date, plus 15%), and they shall vest over three years (33.3% at the end of each year). Estimated value of this grant aggregates NIS 2.2 million (approximately USD 619 thousand, as of June 30, 2022). The estimated value of the above options was calculated according to the Black and Scholes formula, based on the following assumptions: expected dividend 0%, standard deviation 75%, risk-free interest of 2% and expected life to exercise of 8 to 10 years. The employment of Mr. Avi Brenmiller is for an indefinite term, subject the required approvals under applicable law. Either party may terminate the agreement with a written prior notice of 6 months. Non-executive directors To award, as of June 23, 2022, all non-executive directors of the Company with 30,000 share options to purchase up to 30,000 ordinary shares of the Company, each (120,000 options in total), with vesting conditions and exercise price that are similar to the options granted to Mr. Avi Brenmiller except that the expected life to exercise which are 2 to 4 years. Estimated value of each grant aggregates NIS 184 thousand (approximately USD 52 thousand for each non-executive director). 5) Directors’ and Officers’ Liability Insurance Policy Following the recommendation of the Compensation Committee and the approval of the Board of Directors from June 23, 2022, on July 1, 2022 the Company updated its Directors’ and Officers’ liability insurance policy to accommodate the change in the regulatory environment in which the Company operates. C. As to changes made subsequent to December 31, 2022, in the compensation policy for officers and directors of the Company, the conversion of unpaid salary to Mr. Brenmiller into units of ordinary shares and warrants of the Company and his investment in the Company’s capital in the framework of a private placement of private investors – see Note 21.

Events After December 31, 2021

Events After December 31, 2021	12 Months Ended
	Dec. 31, 2022
Disclosure of Events After Reporting Period [Text Block Abstract]
EVENTS AFTER DECEMBER 31, 2021	NOTE 21 - EVENTS AFTER DECEMBER 31, 2022: Following the recommendations of the Board of Directors, on January 24, 2023, an extraordinary meeting of the Company’s shareholders approved the following: A. Private placement to investors and the controlling shareholder An investment in the Company through a private placement by certain investors, part of whom are existing shareholders of the Company (the “Investors”), and the controlling shareholder of the Company, in an aggregate amount of NIS 12.463 million (USD 3.625 million), under the Company entered into definitive private placement agreements (from November 29, 2022 and December 6, 2022; the “Agreements”) with the Investors for the issuance through a private placement of 2,338,264 units, each consisting of one Ordinary Share of NIS 0.02 and one non-registrable and non-tradeable warrant at a price of NIS 5.33 (USD 1.55) per each issued Unit. Each warrant is exercisable into one Ordinary Share subject to payment of exercise price of NIS 6.13 (USD 1.78) per warrant for a term of five (5) years from the issuance date of the offered warrants. The above private placement includes 645,028 units (representing a total investment of USD 1 million in cash), offered to Mr. Avraham Brenmiller - the Company’s controlling shareholder and the Company’s Chief Executive Officer and Chairman of the Board - with the same terms and conditions, as offered to the other investors. The Investors and the controlling shareholder received piggyback registration rights for their ordinary shares and associated warrants. The Company has agreed to file a registration statement with the SEC to register the resale of the warrant shares thirty (30) days after becoming shelf eligible. Upon effectiveness of such registration statement, the aforementioned piggyback rights shall expire. The Investors are subject to certain restrictions regarding resale of the Units, the Offered Shares and the shares underlying the Offered Warrants for Investors pursuant to Israeli and U.S. laws. In February 16, 2023, the Company completed the issuance of the above units and received the total consideration as above. B. An amendment to the Company’s compensation policy for officers and directors On November 23, 2022, the Board of Directors decided to implement an efficiency plan to decrease expenses and the Company’s burn rate, which plan may include, inter alia, exchanging accrued and unpaid cash salary to Company’s employees and officers with equity-based compensation (the “Efficiency Plan”). Therefore, on November 23, 2022, the Compensation Committee of the Board of Directors and the Board of Directors, respectively, approved and recommended to the shareholders of the Company to approve the adoption of an amendment to the compensation policy, which presents the following changes to the current compensation policy from August 25, 2022, as amended and approved by the shareholders of the Company: To allow the Compensation Committee and the Board of Directors to exchange basic salary with equity-based compensation, either in whole or in part, by issuing Restricted Shares (“RS”) or Restricted Shares Units (“RSU”) which will be vested on a monthly basis. In such case, the calculation of the RS and RSU value in comparison to the basic salary will include a discount of up to 15%. To allow the Compensation Committee and the Board of Directors to exchange accrued and unpaid cash salary to office holders, including shareholders and /or relative of controlling shareholders, with RSU or any other equity-based compensation in accordance with the Company’s option plan (as defined in the current compensation policy) with the following minimum terms: vesting period of no less than one month, share price that will be calculated according to the average of Company’s market share price in the last 5-30 days (at the Boards’ discretion), with a discount of up to 15%. C. To approve a grant of equity-based compensation in exchange of accrued and unpaid employee’s salary to Mr. Avraham Brenmiller As part of the Company’s Efficiency Plan, as described above, the shareholders approved the grant of equity-based compensation in exchange of unpaid employee’s cash salary to Mr. Brenmiller. As of December 31, 2022, Mr. Brenmiller had an unpaid salary balance (in respect of prior years) in the amount of NIS 790 thousand (approximately USD 225 thousand). In exchange for the above unpaid salary and in connection with the Efficiency Plan, on November 17, 2022 and November 23, 2022, the Compensation Committee and the Board of Directors, respectively, approved and voted to recommend that the shareholders approve to convert the unpaid salary into equity under the terms of the Private Placement to the Investors and the Private Placement to Mr. Brenmiller, as described in A above, respectively, except the exercise period as described below. Accordingly, the Company will grant Mr. Brenmiller 148,217 units, consisting of 148,217 Ordinary Shares of NIS 0.02 par value and 148,217 associated Warrants, at a price of NIS 5.33 (USD 1.55) per each issued unit. Each warrant is exercisable into one Ordinary Share subject to payment of exercise price of NIS 6.13 (USD 1.78) per warrant and has a term of two (2) years as of the issuance date of the warrants for Mr. Brenmiller.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of presentation	A. Basis of presentation: The Group’s financial statements have been prepared in accordance with International Financial Reporting Standard (hereafter – “IFRS”), which are standards and interpretations issued by the International Accounting Standards Board (hereafter – “IASB”). In connection with the presentation of these financial statements it should be stated as follows: 1) The significant accounting policies, described below, have been applied on a consistent basis in relation to all the years presented, unless noted otherwise. 2) The consolidated financial statements have been prepared in accordance with the historical cost convention, except for share option’s liability that is presented at fair value. 3) Preparation of financial statements in accordance with IFRS, requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. Areas involving a higher degree of judgement, or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed in Note 3. Actual results may differ materially from estimates and assumptions used by the Group’s management. 4) The period of the Group’s operating cycle is 12 months. 5) The Group classifies its expenses on the statement of comprehensive loss based on the functions of such expenses. 6) Revenue comparative figures have been disaggregated in the statement of comprehensive loss to conform with current year presentation.
Interest in other entities	B. Interest in other entities: 1) Subsidiary companies and consolidation Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which the company gains control of such entities, and are de-consolidated when control ceases. Balances and intra-group transactions, including revenue, expenses and dividends in respect of transactions between the Group companies, have been eliminated. 2) Joint venture The Company’s interest in the newly formed joint venture is accounted for using the equity method, after initially being recognized at cost in the consolidated balance sheet. Under the equity method of accounting, investments are initially recognized at cost and adjusted thereafter to recognize the Group’s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group’s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable are recognized as a reduction in the carrying amount of the investment.
Functional and presentation currency	C. Functional and presentation currency: New Israeli Shekels (NIS) is the Parent Company’s functional currency. The Group’s presentation currency as used in the consolidated financial statements is the US Dollar (USD). Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognized in profit or loss. Presentation currency The results and financial position from the Parent Company’s functional currency or the functional currency of its subsidiaries are translated into the presentation currency using the following procedures: assets and liabilities for each financial position presented are translated at the closing rate at the date of that financial position. Income and expenses for each statement of comprehensive loss are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), and all resulting exchange differences are recognized in other comprehensive income. Such exchange differences arising on translation to the presentation currency will not be reclassified to profit or loss.
Property, plant and equipment	D. Property, plant and equipment Property, plant and equipment items are initially recognized at cost of acquisition or construction, less relevant government investment grants. The cost of self-constructed assets includes the cost of the direct materials, as well as any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Subsequent costs are included when incurred as part of the asset’s book value or recognized as a separate asset, as the case may be, only when future economic benefits attributable to the fixed asset item are expected to flow to the Group, and the cost of the item is reliably measurable. When part of a fixed asset item is replaced, its carrying amount is deducted from the books. All other costs of repairs and maintenance work are charged to the statement of income or loss during the reporting period when they are incurred. All items of property, plant and equipment are presented at historical cost less accumulated depreciation and impairment write-downs. Assets are depreciated under the straight-line method, in order to amortize their cost or their estimated value to their residual value over their useful life, as follows: Plant 10-14 years Computers and equipment 3 years Leasehold improvements Over the shorter of the lease term, or useful life 5-10 years Furniture and equipment 7-16 years Vehicles 7 years Depreciation and amortization expenses are charged to comprehensive income in a systematic manner as detailed above, over the expected useful life of the items, from the date the asset is ready for use, i.e., when it has reached the location and condition necessary for it to be capable of operating in the manner intended by management. The residual values of the assets, their useful life and the depreciation method are reviewed, and updated as necessary, at least once a year. An asset amount is immediately written down to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. See also Note 8B.
Intangible assets	E. Intangible assets Research and development Research expenses are charged to profit or loss as incurred. Costs incurred in respect of development projects (relating to the design and examination of new or improved products) are recognized as intangible assets when the following conditions are met: ● technological feasibility exists for completing development of the intangible asset so that it will be available for use or sale, or; ● it is management’s intention to complete development of the intangible asset for use or sale; ● the Group has the ability to use or sell the intangible asset; ● it is probable that the intangible asset will generate future economic benefits, including existence of a market for the output of the intangible asset or the intangible asset itself or, if the intangible asset is to be used internally, the usefulness of the intangible asset; ● adequate technical, financial and other resources are available to complete development of the intangible asset, as well as the use or sale thereof; and ● the Group has the ability to reliably measure the expenditure attributable to the intangible asset during its development. Other development costs that do not meet these conditions are expensed as incurred. Development costs previously recognized as an expense are not recognized as an asset in subsequent periods. As of December 31, 2022, the Group has not yet capitalized development expenses, see also Note 3B.
Impairment of non-monetary assets	F. Impairment of non-monetary assets Non-monetary assets are examined for impairment, on the occurrence of events or changes in circumstances, which indicate that their carrying value will not be recoverable. Impairment loss is recognized to the extent that the carrying amount of a non-monetary asset exceeds its recoverable value. The recoverable amount of an asset is the higher of the fair value of the asset, less costs to sale, and its value in use. For the purpose of examining impairment, the assets are divided into the lowest levels for which there are separate identifiable cash flows (cash-generating units). Non-monetary assets, with the exception of goodwill, that were written down for impairment, are further examined on each statement of position date, to identify a possible write-up of the impairment loss recognized.
Government grants	G. Government grants Government grants, which are received from Israeli government agencies and ministries, from the BIRD Foundation and NYPA (in a combined agreement – see Note 12B), as participation in research and development that is conducted by the Company, fall within the scope of “forgivable loans” as set forth in the International Accounting Standard 20: “Accounting for Government Grants and Disclosure of Government Assistance” (“IAS 20”). The Group recognizes each forgivable loan on a systematic basis at the same time the Group records, as an expense, the related research and development costs for which the grant is received, provided that there is reasonable assurance that (a) the Group complies with the conditions attached to the grant and (b) it is probable that the grant will be received (usually upon receipt of approval notice). When at the time of grant approval there is a reasonable assurance that the Group will comply with the forgivable loan conditions attached to the grant, and it is reasonably assured that the Group will not pay royalties, grant income is recorded against the related research and development expenses in the statements of comprehensive loss. If forgivable loans are initially carried to income, as described above, and in subsequent periods it is no longer reasonably assured that royalties will not be paid, the Group recognizes a financial liability under IFRS 9, that is measured at amortized cost, based on the Group’s best estimate of the amount required to settle the Group’s obligation at the end of each reporting period. The difference between the amount received and the fair value of the liability recognized at inception (present value) is treated as a government grant according to IAS 20 recognized as a deduction of research and development expenses. Changes in estimates of payable royalties are carried to financial income, or expenses, as appropriate. Commencing July 1, 2020, per management’s assessment that it is no longer reasonably assured that royalties will not be paid, the Company accounts for grants received as a liability under IFRS 9.
Provisions	H. Provisions The Group recognizes provisions when it has a legal or constructive obligation resulting from past events, whose resolution would imply cash outflows, or the delivery of other resources owned by the Group. Obligations or losses related to contingencies are recognized as liabilities in the statements of financial position only when present obligations exist resulting from past events and it is probable to result in an outflow of resources and the amount can be measured reliably. Otherwise, a qualitative disclosure is included in the notes to the financial statements. As of December 31, 2022 and 2021, the Company has made provisions in respect of an onerous contract, presented among current liabilities.
Borrowing costs	I. Borrowing costs Costs for specific and general borrowing that are directly attributable to the acquisition, construction or production of a qualifying asset (an asset that requires a substantial period of time to prepare it for its intended use or sale) are capitalized as part of the asset’s cost, during the period from the date when all the following conditions are first met: (a) the Group incurs expenditures for the asset; (b) borrowing costs are incurred for the Group; and (c) the Group undertakes activities that are necessary to prepare the asset for its intended use or sale. The capitalization of such borrowing costs is discontinued when substantially all the activities necessary to prepare the qualifying asset for its intended use or sale are completed. Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are those borrowing costs that would have been avoided if the expenditure on the qualifying asset had not been made. Other borrowing costs are recognized as an expense in the period they are incurred.
Trade receivables	J. Trade receivables Trade receivables comprise of amounts receivable from the Group’s customers for goods sold or services rendered in the ordinary course of business. When the collection of these amounts is expected to occur within one year or less, they are classified as current assets; otherwise, they are classified as non-current assets.
Cash and cash equivalents	K. Cash and cash equivalents Cash and cash equivalents include: cash on hand, short-term deposits in banks that are not restricted in use, and other short-term investments with high liquidity and whose original maturity does not exceed 3 months.
Financial Assets	L. Financial Assets: 1) Classification Financial assets at amortized cost Financial assets at amortized cost are financial assets held under a business model whose purpose is to hold financial assets in order to collect contractual cash flows, and their contractual terms provide entitlement at specified times to cash flows that are only principal payments and interest for the unpaid principal amount. These assets are classified as current assets, except for maturities that extend beyond 12 months period after the date of the statement of financial position, which are classified as non-current assets. The Group’s financial assets at amortized cost are included in the items: “Trade and other receivables”, “Restricted deposits” and “Cash and cash equivalents” that appear in the statement of financial position. 2) Recognition and measurement Regular way purchase or sales of financial assets is recognized and derecognized, as applicable, using trade date accounting. Financial assets classified at amortized cost, are measured in subsequent periods at amortized cost based on the effective interest method. 3) Allowance for expected credit losses The Group recognizes a loss allowance for expected credit losses on a financial asset that is measured at amortized cost. On each financial position date, the Group assesses and recognizes the change in expected credit losses of financial instruments since initial recognition in profit or loss. The Group had no material credit losses in 2022 and 2021.
Derivative financial instruments	M. Derivative financial instruments Share options granted to Bank (see Note 12C) are derivative instruments. Derivative financial instruments are initially recognized at fair value at the date of entering into the derivative contract and are remeasured in subsequent periods at fair value. Fair value adjustments are carried to financial income or expenses, as appropriate.
Inventory	N. Inventory Inventory is valued using the lower of cost or net realizable value. Net realizable value is an estimate selling price in the ordinary course of business, less the estimated costs to complete and sell the inventory.
Share capital	O. Share capital Ordinary shares of the Company are classified as share capital. Incremental costs, which are directly attributable to the issuance of new shares, are presented in equity as a deduction from the issuance proceeds.
Trade payables	P. Trade payables Suppliers’ balances include the Company’s obligations to pay for goods or services purchased from suppliers during the normal course of business. Suppliers’ balances are classified as current liabilities when the payment is to be made within one year or less; otherwise, they are classified as non-current liabilities.
Financial liabilities	Q. Financial liabilities Loans are initially recognized at fair value, less transaction costs. In subsequent periods loans are measured at amortized cost; any difference between the consideration (less transaction costs) and the redemption value is recognized in profit or loss over the loan period, in accordance with the effective interest method. Amortized cost of royalty obligations is adjusted to reflect any changes in the estimated timing or amounts of cash flows, based on the present value of the updated cash flows, discounted at the original effective interest rate. Adjustment differences are carried to financial income or expenses, as appropriate. Loans are classified as current liabilities unless the Group has an unconditional right to defer repayment of the loans for at least 12 months after the end of the reporting period, in which case they are classified as non-current liabilities.
Fair value measurements	R. Fair value measurements Under IFRS, fair value represents an “Exit Value”, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, considering the counterparty’s credit risk in the valuation. The concept of Exit Value is premised on the existence of a market and market participants for the specific asset or liability. When there is no market and/or market participants willing to make a market, IFRS establishes a fair value hierarchy that gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities that the Group has the ability to access at the measurement date. A quote price in an active market provides the most reliable evidence of fair value and is used without adjustment to measure fair value whenever available. Level 2 - Inputs, other than quoted prices in active markets, that are observable for the asset or liability, either directly or indirectly, and are used mainly to determine the fair value of securities, investments or loans that are not actively traded Level 3 - Unobservable inputs for the asset or liability are used when little or no market data is available. The Group used unobservable inputs to determine fair values, to the extent there are no Level 1 or Level 2 inputs, in valuation models such as Black-Scholes, binomial, discounted cash flows or multiples, including risk assumptions consistent with what market participants would use to arrive at fair value.
Loss per share	S. Loss per share Basic loss per share is calculated by dividing the loss attributable to shareholders, by the weighted average number of ordinary shares outstanding during the period. In calculating the diluted income or loss per share, potential shares are taken into account, but only when their effect is dilutive (reducing the income or increasing the loss per share).
Employee benefits	T. Employee benefits: 1) Short-term employee benefits Short-term employee benefits which include salaries, vacation days, sickness, recreation pay and contributions for Social Security, are recognized as expenses upon the provision of the services. Under Israeli law, every employee is entitled to vacation days and recreation pay, both of which are calculated on an annual basis. Eligibility is based on the length of the employment period. The Company accrues a liability and expense for vacation and recreation pay, based on the individual entitlement of each employee. 2) Post-employment benefits Israeli labor laws and the Group’s employment agreements require to pay retirement benefits to employees terminated or leaving their employment in certain other circumstances. This liability is covered by defined contribution plans, whereas the Group pays contributions to publicly or privately administered pension insurance plans. The Group has no further payment obligations once the contributions have been paid. The contributions are recognized as employee benefit expense when they are due. The expense recognized in 2022 and 2021 in relation to these contributions was USD 586 thousand and USD 533 thousand, respectively.
Share-based payment	U. Share-based payment The Company operates a share-based payment plan for the Company’s employees and service providers, which is paid with the Company’s equity instruments, in which the Company receives services from employees and service providers in exchange for the Company’s equity instruments (options). The Company recognizes expenses in respect of services received in exchange for share options, as follows: for employees, these expenses are determined with reference to the fair value of the options at the time of grant. For service providers, these expenses are determined on basis of the fair value of the services received, unless the fair value of such services cannot be determined (in which case, the fair value of the options is used). These expenses are carried respectively to a capital reserve in equity. Non-market vesting conditions are included among the assumptions used to estimate the number of options expected to vest. The total expense is recognized during the vesting period, which is the period during which all the conditions defined for the vesting of the share-based payment arrangement are required to be met. At each date of the statement of financial position, the Company updates its estimates regarding the number of options expected to vest, based on non-market vesting conditions, and recognizes the effect of the change compared to the original estimates, if any, in profit or loss, and respectively in equity. When exercising the options, the Company issues new shares. The proceeds, less transaction costs that can be attributed directly, are carried to share capital and premium on shares.
Revenue recognition	V. Revenue recognition: Revenue from contracts with customers: 1) Measuring revenue The Group recognizes revenue in accordance with International Financial Reporting Standard 15 (hereinafter - IFRS 15). The Group’s revenues are measured according to the amount of consideration to which the Company expects to be entitled in exchange for the transfer of goods or services promised to the customer, except for amounts collected for third parties, such as certain sales taxes. Revenue is shown net of VAT. The Group does not adjust the amount of consideration promised for the effects of a significant financing component if the Company expects, at the time of entering into the contract, that the period between the date the customer pays for these goods or services will be one year or shorter. 2) Timing of revenue recognition In accordance with IFRS 15, the Company recognizes revenue when the customer gains control of the goods or services promised under the contract with the customer. For each performance obligation, the Company determines, at the time of entering into the contract, whether it fulfills the performance obligation over time, or at a point in time. A performance obligation is satisfied over time, if one of the following criteria is met: (a) the customer receives and consumes at the same time the benefits provided by the Company; (b) the Company’s performance creates or enhances an asset that is controlled by the customer while creating or improving it; or (c) the Company’s performance does not create an asset with an alternative use to the Company, and the Company is entitled to an enforceable payment for performance completed up to that date. A performance obligation that is not satisfied over time, is satisfied at a point in time. 3) Types of revenue of the Group: Sale of storage units The Group manufactures and sells storage units based on the development and technology it owns. The Group sells the storage units as a finished product. The sale of storage units is recognized when the Group delivers the product to the customer. Delivery of the storage units does not occur until the products have been sent to the specified location, and the customer has received the products in accordance with the contract of sale and the Group has objective evidence that all the criteria for receipt have been met. Provision of engineering services The Group provides, from time to time, ancillary engineering services in connection with the potential sale of the storage units. Revenue from the provision of such services is recognized in the reporting period in which the services are rendered, as the Group’s performance creates an asset that is controlled by the customer while it is created. Revenue is recognized in accordance with milestones performed. Granting rights for the production and distribution of storage units The Group grants, at its discretion, rights for production and / or distribution of the storage units in various countries around the world. The granting of these rights can entitle the Company to revenue, either from payment for production license and its use, and/or royalty income generated from the sale of the storage units by the entity that received the production and distribution rights. Income from production license is recognized when the relevant know-how is transferred to the licensee; royalties are recognized upon sale of units. Contract liabilities The Group’s contract liabilities from contracts with customers consist primarily of deferred revenue. Deferred revenue is mainly comprised of payment made on completion of certain milestones, prior to final delivery.
Leases	W. Leases: 1) The Group leases building, offices and vehicles. Lease agreements are for a period of between 3 and 5 years, but may include extension options. 2) The Group’s policy with respect to leases in which the Company is the lessee: The Group assesses, when entering a contract, whether the contract is a lease or whether it includes a lease. A contract is a lease or includes a lease if the contract conveys the right to control the use of an identified asset for a period of time, in exchange for consideration, with the exception of lease transactions for a period of up to 12 months. The Group reassesses whether a contract is a lease or whether it includes a lease only if the terms of the contract have changed. On initial recognition, the Group recognizes a lease liability at the present value of future lease payments, which include, inter alia, the exercise price of extension options whose exercise is reasonably certain. Concurrently, the Company recognizes a right-of-use asset in the amount of the obligation in respect of the lease, adjusted for any lease payments made on or before the start date, less any lease incentives received, plus any initial direct costs incurred by the Group. Variable lease payments that are linked to the Israeli Consumer Price Index are measured initially by using the existing index at the beginning of the lease, and are included in the calculation of the liability in respect of a lease. When there is a change in the cash flows of the lease as a result of a change in the index, the Group re-measures the liability in respect of the lease based on the updated contractual flows, adjusting respectively the right-of-use asset. Since the interest rate inherent in the lease cannot be easily determined, the Group’s incremental interest rate is used. This interest rate is the rate that the Group would have been required to pay in order to borrow, for a similar period and with similar collateral, the amounts needed to obtain an asset with a value similar to a right-of-use asset in a similar economic environment. The lease period is the period during which the lease is non-cancellable, including periods covered by an option to extend the lease that is reasonably certain to be exercised by the Group, and periods covered by an option to cancel the lease if it is reasonably certain that it will not be exercised by the Group. After the commencement of the lease, the Group measures the right-of-use asset at cost, less accumulated depreciation and accumulated impairment losses, adjusted for any re-measurement of the lease liability. Depreciation on a right-of-use asset is calculated according to the straight-line method, over the estimated useful life of the leased asset or the lease period, whichever is shorter: Interest on the lease liability is recognized in profit or loss periodically during the lease term, in the amount that produces a constant periodic interest rate on the remaining balance of the lease liability. The lease contractual periodical payment, net of the interest amount, as above, is reduced from the carrying amount of the lease liability. Payment in respect of short-term leases are recognized on a straight-line basis as an expense in profit or loss. Short-term leases are leases with term of 12 months or less without a purchase option. Rentals of such leases, which are not material to the Company, are charged directly to operating expenses (accounted for as operating leases).
New Accounting Pronouncements	Y. New Accounting Pronouncements Accounting pronouncements adopted in the current year Commencing January 1, 2022, the Company adopted the amendments to IAS 16, IAS 37. These amendments address and clarify inter alia issues that arise in determining onerous contracts and makings provisions therefor, and the recognition of proceeds received before the intended use of property, plant and equipment. The adoption of the said amendments did not have a material impact on the financial statements . Recently issued accounting pronouncements, not yet adopted An amendment to IAS 12 “Taxes on income” that will become effective in January 1, 2023, will require the Company to provide deferred taxes related to assets and liabilities arising from a single transaction, which , as relates to the Company, will apply to temporary differences arising on the initial recognition of right-of-use assets and the corresponding lease liabilities; as applicable to the Company, this amendment is required for assets and liabilities recognized initially in 2021 and thereafter, and is not expected to have any effect on taxes on income and results for 2021 and 2022.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Significant Accounting Policies Text Block [Abstract]
Schedule of the useful life, measured as period of time, used for property, plant and equipment	Plant 10-14 years Computers and equipment 3 years Leasehold improvements Over the shorter of the lease term, or useful life 5-10 years Furniture and equipment 7-16 years Vehicles 7 years

Investee Companies (Tables)

Investee Companies (Tables)	12 Months Ended
	Dec. 31, 2022
Investee Companies [Abstract]
Schedule of investee companies by percentage of ownership, country of incorporation and status	Name Ownership Country of incorporation Status Brenmiller Energy NL B.V. 100 % The Netherlands Established on April 26, 2022; in early stages of operations Brenmiller Energy (Rotem) Ltd. 100 % Israel Ceased operations in 2022 (Note 8C) Hybrid Bio-Sol 10 Ltd. 100 % Israel Not yet commenced operations Brenmiller Energy U.S. Inc. 100 % United States Inactive Rani Zim Sustainable Energy Ltd. * 45 % Israel Inactive * On December 21, 2021, the Company, Rani Zim (a shareholder), a Company owned by one of the Company’s directors and an unrelated party, signed an agreement for the establishment of a new company (incorporated on January 4, 2022), of which the Company and Rani Zim each hold 45% of its shares. The new company was formed as a joint venture that is jointly controlled by the above two main shareholders (“the JV”), and was intended to engage in promoting and marketing energy solutions in the Israeli market. In April 2022, the parties have agreed to put the operations of the JV on hold until further notice.

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Cash And Cash Equivalents Text Block [Abstract]
Schedule of cash and cash equivalents	December 31 2022 2021 USD in thousands Cash at bank 6,394 7,657 Short-term bank deposits 114 623 Total cash and cash equivalent* 6,508 8,280 Less – amount classified as non-current** (373 ) - Presented as current 6,135 8,280 6,194 7,547 * Denominated in foreign currency ** Due to commitment to EIB to maintain a cash balance of Euro 350 thousand at all times. See Note 12A.

Receivables (Tables)

Receivables (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of trade receivables	December 31 2022 2021 USD in thousands Customer A (South America) 100 % 60 % Customer B (Europe) - 40 %
Schedule of other receivables	December 31 2022 2021 USD in thousands Institutions 378 212 Grants receivable (see Note 2G) - 204 Others 206 137 584 553

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Inventories [Abstract]
Schedule of inventory	December 31 2022 2021 USD in thousands Work in progress* 871 - Raw materials** 64 95 935 95 * Work in progress is in connection with two commenced projects to supply systems to European companies. No revenue has been recognized to date with respect to these projects. ** As of December 31,2022 and 2021, the Company reduced its raw materials inventory to its net realizable value and recognized a loss of USD 2 thousand and USD 114 thousand, for the years 2022 and 2021, respectively

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of composition of assets and accumulated depreciation	Plant (see B below) Computers and equipment Leasehold improvement Office Furniture and equipment Vehicles Total USD in thousands Cost: Balance as of January 1, 2022 1,678 681 519 164 172 3,214 Additions – new production facility 708 35 - 4 - 747 Disposals (1,083 ) - - - - (1,083 ) Translation differences (206 ) (81 ) (61 ) (20 ) (20 ) (388 ) Balance as of December 31, 2022 1,097 635 458 148 152 2,490 Accumulated depreciation: Balance as of January 1, 2022 367 641 417 95 111 1,631 Additions 153 25 27 10 24 239 Disposals (379 ) - - - - (379 ) Translation differences (42 ) (76 ) (50 ) (11 ) (15 ) (194 ) Balance as of December 31, 2022 99 590 394 94 120 1,297 Depreciated balance as of December 31, 2022 998 45 64 54 32 1,193 Cost: Balance as of January 1, 2021 1,850 626 501 158 152 3,287 Additions 193 32 - 1 14 240 Disposals (414 ) - - - - (414 ) Translation differences 49 23 18 5 6 101 Balance as of December 31, 2021 1,678 681 519 164 172 3,214 Accumulated depreciation: Balance as of January 1, 2021 288 602 376 82 83 1,431 Additions 171 19 26 10 24 250 Disposals (103 ) - - - - (103 ) Translation differences 11 20 15 3 4 53 Balance as of December 31, 2021 367 641 417 95 111 1,631 Depreciated balance as of December 31, 2021 1,311 40 102 69 61 1,583

Right-Of-Use Assets and Lease_2

Right-Of-Use Assets and Lease Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Right Of Use Assets And Lease Liabilities Explanatory Abstract
Schedule of right of use assets	Land Offices and buildings Vehicles Total USD in thousands Cost: Balance as of January 1, 2022 1,721 2,027 770 4,518 Additions and modifications during the year (Note 8B) - 449 152 601 Derecognition of Rotem 1 lease (note 8C) (1,721 ) - - (1,721 ) Translation differences - (238 ) (90 ) (328 ) Balance as of December 31, 2022 - 2,238 832 3,070 Accumulated depreciation: Balance as of January 1, 2022 258 897 345 1,500 Depreciation - 361 174 535 Derecognition of Rotem 1 lease (note 8C) (258 ) - - (258 ) Translation differences - (120 ) (49 ) (169 ) Balance as of December 31, 2022 - 1,138 470 1,608 Depreciated balance as of December 31, 2022 - 1,100 362 1,462 Depreciation period 5- 6 years 3 years Land Offices and buildings Vehicles Total USD in thousands Cost: Balance as of January 1, 2021 1,664 1,556 361 3,581 Additions and modifications during the year - 400 389 789 Translation differences 57 71 20 148 Balance as of December 31, 2021 1,721 2,027 770 4,518 Accumulated depreciation: Balance as of January 1, 2021 166 591 221 978 Depreciation 83 276 112 471 Translation differences 9 30 12 51 Balance as of December 31, 2021 258 897 345 1,500 Depreciated balance as of December 31, 2021 1,463 1,130 425 3,018
Schedule of leases liabilities	Land Offices and Buildings Vehicles Total USD in thousands Balance as of January 1, 2022 1,755 1,217 430 3,402 Additions (Note 8B) - 449 152 601 Derecognition of Rotem 1 lease (Note 8C) (1,668 ) - - (1,668 ) Interest expense - 58 11 69 Lease payments (64 ) (401 ) (182 ) (647 ) Translation differences (23 ) (127 ) (42 ) (192 ) Balance as of December 31, 2022 - 1,196 369 1,565 Current maturities of lease obligations - 405 201 606 Long-term lease obligations - 791 168 959 Balance as of December 31, 2022 - 1,196 369 1,565 Balance as of January 1, 2021 1,704 1,022 147 2,873 Additions - 400 389 789 Interest expense 62 110 7 179 Lease payments (67 ) (358 ) (121 ) (546 ) Translation differences 56 43 8 107 Balance as of December 31, 2021 1,755 1,217 430 3,402 Current maturities of lease obligations 337 433 184 954 Long-term lease obligations 1,418 784 246 2,448 Balance as of December 31, 2021 1,755 1,217 430 3,402

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
	Dec. 31, 2022
Other payables [Abstract]
Schedule of other payables	December 31 2022 2021 USD in thousands Employees and employee institutions 806 871 Expenses payable 305 620 Other liabilities 3 91 1,114 1,582

Loans and Royalty Obligations (

Loans and Royalty Obligations (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of loans from banks and royalty obligations [Abstract]
Schedule of royalty obligations	December 31 2022 2021 USD in thousands In respect of Israeli government grants 1,307 1,368 Relating to NYPA Project (including Bird foundation) 776 909 In respect of EIB finance agreement (see A above) 320 - Total royalty liabilities 2,403 2,277 Less – amounts presented as current maturities (260 ) (41 ) Non-current royalty liabilities 2,143 2,236
Schedule of fair values (level 2 in the hierarchy) according to the black and scholes	December 31, 2022 2021 2020 Standard deviation* 54 % 71 % 91 % Risk free interest 3.25 % 0 % 0 % Expected dividend 0 % 0 % 0 % Exercise period 0.5 years 1.5 years 2.5 years Actual Share price (in dollars, unadjusted) 1.4 3.0 5.9 * The degree of volatility is based on the historical volatility of the Company’s share for the corresponding periods over the expected life of the option up to the date of exercise.

Financial Instruments and Fin_2

Financial Instruments and Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Financial Risk Management Text Block Abstract
Schedule of undiscounted contractual cash flows	Less than 1 year Between 1 -2 years Between Over 5 years USD in thousands BALANCE AS OF DECEMBER 31, 2022: Trade and other payables 1,267 - - - EIB loan 213 213 3,412 1,493 Lease liabilities 606 573 465 - Liability for royalties* 260 281 2,025 7,537 2,346 1,067 5,902 9,030 BALANCE AS OF DECEMBER 31, 2021: Credit and bank loans 5 - - - Trade and other payables 1,755 - - - Lease liabilities 954 768 1,469 1,448 Liability for royalties* 41 343 2,763 3,068 2,755 1,111 4,232 4,516 * Estimated timing and amounts, based on management revenue projections (see Note 3A).
Schedule of Changes in main financial liabilities in respect of which cash flows are classified as cash flows from financing activities	Bank loans Related Party loan Liability for share options EIB loan Liability for royalties Lease liabilities USD in thousands Balance as of January 1, 2021 21 964 1,263 - 2,204 2,873 Changes during 2021: Cash flows received - - - - 24 - Cash flows paid (16 ) (949 ) - - (12 ) (546 ) Amounts carried to profit or loss - - (1,053 ) - (13 ) 179 Changes in leases - - - - - 789 Translation differences - (15 ) 3 - 75 107 Balance as of December 31, 2021 5 - 213 - 2,278 3,402 Changes during 2022: Cash flows received - - - 3,726 314 - Cash flows paid (5 ) - - - (85 ) (647 ) Amounts carried to profit or loss - - (197 ) 330 175 (136 ) Changes in leases - - - - - (862 ) Translation differences - - (16 ) (91 ) (279 ) (192 ) Balance as of December 31, 2022 - - - 3,965 2,403 1,565
Schedule of exchange rates	2022 2021 1 Euro = 1 USD = Exchange rate at December 31, NIS 3.753 NIS 3.519 3.110 NIS Increase (decrease) during the year 6.9 % 13.2 % (3.3 )%

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of share capital [abstract]
Schedule of share capital	Number of shares 2022 2021 2020 Issued and paid Ordinary Shares of NIS 0.02 Outstanding shares at the beginning of the year 13,706,328 11,119,303 7,711,666 Shares issued in public offering and private placements during the year 1,517,655 2,585,025 2,509,689 Share issued for warrants exercised during the year - - 12,375 Share issued for share options exercised during the year - 2,000 51,000 Conversion of convertible loans during the year - - 834,573 Outstanding shares at the end of the year 15,223,983 13,706,328 11,119,303 Authorized 50,000,000 50,000,000 50,000,000
Schedule of share options granted subsequent	Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Relating to options: Number of potential Ordinary shares Exercise price range* Number of potential ordinary shares Exercise price range* Number of potential ordinary shares Exercise price range* Outstanding at beginning of the year 739,514 NIS 23.4 ; USD 10.0 438,250 NIS 26; USD 10.0 323,600 USD 10.0 Granted 749,798 NIS 13.78 - NIS 80 342,264 NIS 14.18 – 23.4 230,750 NIS 26.0 Exercised** - - (2,000 ) USD 10.0 (43,000 ) USD 10.0 Forfeited (42,500 ) NIS 13.78 – NIS 19.4 (29,500 ) NIS 26; USD 10.0 (3,000 ) USD 10.0 Expired - - (9,500 ) NIS 26; USD 10.0 (70,100 ) USD 10.0 Outstanding at end of the year 1,446,812 NIS 13.78 – NIS 80 739,514 NIS 14.18; USD 10.0 438,250 NIS 26; USD 10 Exercisable at end of the year 486,874 NIS 14.18 ; USD 10.0 282,861 NIS 23.4; USD 10.0 175,800 USD 10.0 * Per 1 Ordinary Share of NIS 0.02 par value. Exercise price is quoted in denominated currency, see relevant exchange rates in Note 13C. ** Average share price for options exercised in 2021 – USD 9 . 12 .
Schedule of stock-based awards outstanding	Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Exercise price range Number of potential Ordinary shares Weighted average remaining contractual life (years) Number of potential ordinary shares Weighted average remaining contractual life (years) Number of potential ordinary shares Weighted average remaining contractual life (years) NIS 13.78 – NIS 19.4 677,346 7.3 270,048 9.1 - - NIS 23.4 – NIS 26.0 274,466 2.8 274,466 3.8 230,750 4.5 USD 10 195,000 2.2 195,000 3.2 207,500 4.3 NIS 40; NIS 60; NIS 80 300,000 9.2 - - - - NIS 13.78 – NIS 80 1,446,812 6.1 739,514 5.6 438,250 4.4

Costs and Expenses (Tables)

Costs and Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Costs and Expenses [Abstract]
Schedule of costs and expenses	Year ended December 31, 2022 2021 2020 USD in thousands Salary and related expenses - 1,163 79 Consultants and subcontractors 247 881 1 Expenditure on materials (including inventory impairment loss) 2 792 1 Depreciation and other - 259 29 Maintenance - 93 12 249 3,188 122 Operating costs not attributed to projects (mainly salary and related expenses) * 1,686 863 - 1,935 4,051 122 Onerous contract provision included in costs 8 215 63 * Costs and expenses relating to periods in which the plant did not operate in full capacity. Year ended December 31, 2022 2021 2020 USD in thousands Salary and related expenses 2,609 2,529 1,747 Consultants and subcontractors 441 998 632 Expenditure on materials 1,020 738 1,111 Depreciation and other 615 534 314 Office maintenance 208 167 137 4,893 4,966 3,941 Less: Government Grants, see Note 3A (275 ) (1,266 ) (1,734 ) Add: royalty liability recognized for government grants (Note 12B) - - 1,706 4,618 3,700 3,913 Year ended December 31, 2022 2021 2020 USD in thousands Salary and related expenses 954 521 190 Office maintenance 15 27 28 Project Promotion 84 45 82 Consultants 38 90 22 Other 131 64 74 1,222 747 396 Less: Government grants, Note 3A. - - (26 ) 1,222 747 370 Year ended December 31, 2022 2021 2020 USD in thousands Salary and related expenses 2,302 1,070 557 Office maintenance 93 77 66 Consultants and insurance 1,660 1,104 548 Depreciation and other 410 335 295 4,465 2,586 1,466 Year ended December 31, 2022 2021 2020 USD in thousands Share in loss of joint venture (Note 4) 30 - - Write down of production line (Note 8B) 704 314 - Other 3 (19 ) 143 737 295 143

Financial Income and Expenses_2

Financial Income and Expenses, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Finance Income and expenses [Abstract]
Schedule of financial income	Year ended December 31 2022 2021 2020 USD in thousands Interest income 51 3 - Fair value adjustment of share option’s liability – Note 12C. 197 1,053 - Debt arrangement gain – see Note 12C. - - 915 Exchange rate differences, Net 671 17 48 919 1,073 963
Schedule of financial expenses	Year ended December 31 2022 2021 2020 USD in thousands Interest and fees to banks 17 82 120 Notional interest and linkage in respect of shareholder’s loan - 8 55 Interest on EIB loan 92 - - Interest on lease liabilities 69 179 104 Exchange rate differences - 75 12 Fair value adjustment of share option’s liability – Note 12C. - - 730 Interest on convertible loans - - 93 Adjustment of royalties’ obligation 180 11 - 358 355 1,114

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Earnings Per Share [Abstract]
Schedule of basic loss per share	Year ended December 31 2022 2021 2020 Loss attributed to the shareholders of the Company (USD in thousands) (11,067 ) (10,348 ) (9,481 ) Weighted average number of ordinary shares outstanding 14,627,761 11,934,472 7,950,325 Basic loss per share (USD) (0.76 ) (0.87 ) (1.19 )
Schedule of diluted loss per share	Year ended December 31 2022 2021 2020 Loss attributed to the shareholders of the Company (USD in thousands), as above (11,067 ) (10,348 ) (9,481 ) Financial expenses relating to fair value adjustment of warrants* - (1,053 ) - (11,067 ) (11,401 ) (9,481 ) Weighted average number of ordinary shares outstanding, as above 14,627,761 11,934,472 7,950,325 Potential shares from exercise of warrants* - 185,000 - 14,627,761 12,119,472 7,952,325 Fully diluted loss per share (USD) (0.76 ) (0.94 ) (1.19 ) * In 2022 and 2020, all share options and warrants had anti-dilutive effect and therefore the diluted loss per share data for 2022 and 2020 is the same as the basic loss per share data. For 2021, except for the warrants that are classified as a liability, all other share options and warrants have anti-dilutive effect.

Transactions and Balances wit_2

Transactions and Balances with Related Parties (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Transactions Between Related Parties [Abstract]
Schedule of transactions with related parties	For the year ended December 31 2022 2021 2020 USD in thousands Salary and related expenses to related parties employed in the Group (see B. below) – in respect of 3 persons* 1,390 682 485 Notional interest and linkage for shareholder’s loan** - 8 55 Remuneration of directors - for four directors * 152 57 45 * Including benefits recognized for share based payments . ** The shareholder’s loan was repaid in full in February 2021.
Schedule of balances with related parties	December 31 2022 2021 USD in thousands Other payables - Employees and Institutions 282 * 310 Payables - expenses payable for directors’ remuneration 28 15 * As to the conversion of USD 224 thousands into ordinary shares of the Company - see Note 21C.

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Significant Accounting Policies (Details) [Line Items]
Expense recognized to contributions	$ 586	$ 533
Bottom of range [member]
Significant Accounting Policies (Details) [Line Items]
Lease agreements	3 years
Top of range [member]
Significant Accounting Policies (Details) [Line Items]
Lease agreements	5 years

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of the useful life, measured as period of time, used for property, plant and equipment	12 Months Ended
	Dec. 31, 2022
Computers and Equipment [Member]
Significant Accounting Policies (Details) - Schedule of the useful life, measured as period of time, used for property, plant and equipment [Line Items]
Estimated useful life	3 years
Vehicles [Member]
Significant Accounting Policies (Details) - Schedule of the useful life, measured as period of time, used for property, plant and equipment [Line Items]
Estimated useful life	7 years
Bottom of Range [member] | Plant [Member]
Significant Accounting Policies (Details) - Schedule of the useful life, measured as period of time, used for property, plant and equipment [Line Items]
Estimated useful life	10 years
Bottom of Range [member] | Leasehold Improvements [Member]
Significant Accounting Policies (Details) - Schedule of the useful life, measured as period of time, used for property, plant and equipment [Line Items]
Estimated useful life	5 years
Bottom of Range [member] | Furniture and Equipment [Member]
Significant Accounting Policies (Details) - Schedule of the useful life, measured as period of time, used for property, plant and equipment [Line Items]
Estimated useful life	7 years
Top of Range [member] | Plant [Member]
Significant Accounting Policies (Details) - Schedule of the useful life, measured as period of time, used for property, plant and equipment [Line Items]
Estimated useful life	14 years
Top of Range [member] | Leasehold Improvements [Member]
Significant Accounting Policies (Details) - Schedule of the useful life, measured as period of time, used for property, plant and equipment [Line Items]
Estimated useful life	10 years
Top of Range [member] | Furniture and Equipment [Member]
Significant Accounting Policies (Details) - Schedule of the useful life, measured as period of time, used for property, plant and equipment [Line Items]
Estimated useful life	16 years

Critical Accounting Estimates_2

Critical Accounting Estimates and Judgements (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Accounting Judgements and Estimates Text Block [Abstract]
Government grants description	The total grants received by the Company from Israeli government authorities, Bird Foundation and NYPA (see Note 12B), for which there may be an obligation to pay royalties, amounted to USD 4.4 million. As stated in Note 2G, the Company’s management must examine whether there is reasonable assurance that the grants received will not be refunded. The financial statements include liabilities in respect of government grants received (as above), and for the credit received from EIB, as estimated by management, in relation to the Company’s expected revenues. The total royalty liabilities in respect of the grants received, based on the discounted estimated royalties, amount as of December 31, 2022 and 2021 to approximately USD 2.4 million and USD 2.3 million, respectively.
Discount rate	15.52%	12.50%

Investee Companies (Details)

Investee Companies (Details)	12 Months Ended
	Dec. 31, 2022
Investee Companies [Abstract]
Ownership percentage	45%

Investee Companies (Details) -

Investee Companies (Details) - Schedule of investee companies by percentage of ownership, country of incorporation and status	12 Months Ended
	Dec. 31, 2022
Brenmiller Energy NL B.V. [Member]
Investee Companies (Details) - Schedule of investee companies by percentage of ownership, country of incorporation and status [Line Items]
Ownership percentage	100%
Country of incorporation	The Netherlands
Status	Established on April 26, 2022; in early stages of operations
Brenmiller Energy (Rotem) Ltd. [Member]
Investee Companies (Details) - Schedule of investee companies by percentage of ownership, country of incorporation and status [Line Items]
Ownership percentage	100%
Country of incorporation	Israel
Status	Ceased operations in 2022 (Note 8C)
Hybrid Bio-Sol 10 Ltd. [Member]
Investee Companies (Details) - Schedule of investee companies by percentage of ownership, country of incorporation and status [Line Items]
Ownership percentage	100%
Country of incorporation	Israel
Status	Not yet commenced operations
Brenmiller Energy U.S. Inc. [Member]
Investee Companies (Details) - Schedule of investee companies by percentage of ownership, country of incorporation and status [Line Items]
Ownership percentage	100%
Country of incorporation	United States
Status	Inactive
Rani Zim Sustainable Energy Ltd. [Member]
Investee Companies (Details) - Schedule of investee companies by percentage of ownership, country of incorporation and status [Line Items]
Ownership percentage	45%	[1]
Country of incorporation	Israel	[1]
Status	Inactive	[1]
[1] On December 21, 2021, the Company, Rani Zim (a shareholder), a Company owned by one of the Company’s directors and an unrelated party, signed an agreement for the establishment of a new company (incorporated on January 4, 2022), of which the Company and Rani Zim each hold 45% of its shares. The new company was formed as a joint venture that is jointly controlled by the above two main shareholders (“the JV”), and was intended to engage in promoting and marketing energy solutions in the Israeli market. In April 2022, the parties have agreed to put the operations of the JV on hold until further notice.

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) € in Thousands	Dec. 31, 2022 EUR (€)
Disclosure Of Cash And Cash Equivalents Text Block [Abstract]
Cash	€ 350

Cash and Cash Equivalents (De_2

Cash and Cash Equivalents (Details) - Schedule of cash and cash equivalents - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Schedule Of Cash And Cash Equivalents Abstract
Cash at bank		$ 6,394	$ 7,657
Short-term bank deposits		114	623
Total cash and cash equivalent	[1]	6,508	8,280
Less – amount classified as non-current	[2]	(373)
Presented as current		6,135	8,280
Denominated in foreign currency		$ 6,194	$ 7,547
[1] Denominated in foreign currency Due to commitment to EIB to maintain a cash balance of Euro 350 thousand at all times. See Note 12A.

Receivables (Details) - Schedul

Receivables (Details) - Schedule of trade receivables	Dec. 31, 2022	Dec. 31, 2021
South America [Member] | Customer A [Member]
Receivables (Details) - Schedule of trade receivables [Line Items]
Trade receivables	100%	60%
Europe [Member] | Customer B [Member]
Receivables (Details) - Schedule of trade receivables [Line Items]
Trade receivables		40%

Receivables (Details) - Sched_2

Receivables (Details) - Schedule of other receivables - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of other receivables [Abstract]
Institutions	$ 378	$ 212
Grants receivable (see Note 2G)		204
Others	206	137
Total other receivables	$ 584	$ 553

Inventory (Details)

Inventory (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Inventories [Abstract]
Reduce that was recognized as a loss during the periods	$ 2	$ 114

Inventory (Details) - Schedule

Inventory (Details) - Schedule of inventory - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Schedule Of Inventory Abstract
Work in progress	[1]	$ 871
Raw materials	[2]	64	95
Total		$ 935	$ 95
[1] Work in progress is in connection with two commenced projects to supply systems to European companies. No revenue has been recognized to date with respect to these projects. As of December 31,2022 and 2021, the Company reduced its raw materials inventory to its net realizable value and recognized a loss of USD 2 thousand and USD 114 thousand, for the years 2022 and 2021, respectively

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Right of use asset and lease liability	$ 449
Write down of production line	704
Total amount of capital borrowing costs	20
Total amount of facility under construction	599
Firm commitment costs	2,124
Advance of firm commitments	$ 685
Generating electricity to be sold	20 years
Impairment loss		$ 2,973
Write-down loss	$ 360
Vacating expenses	16
Lease termination gain	$ 205

Property, Plant and Equipment_3

Property, Plant and Equipment (Details) - Schedule of composition of assets and accumulated depreciation - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cost:
Balance	$ 3,214	$ 3,287
Additions	747	240
Disposals	(1,083)	(414)
Translation differences	(388)	101
Balance	2,490	3,214
Accumulated depreciation:
Balance	1,631	1,431
Additions	239	250
Disposals	(379)	(103)
Translation differences	(194)	53
Balance	1,297	1,631
Depreciated balance	1,193	1,583
Plant [Member]
Cost:
Balance	1,678	1,850
Additions	708	193
Disposals	(1,083)	(414)
Translation differences	(206)	49
Balance	1,097	1,678
Accumulated depreciation:
Balance	367	288
Additions	153	171
Disposals	(379)	(103)
Translation differences	(42)	11
Balance	99	367
Depreciated balance	998	1,311
Computers and equipment [Member]
Cost:
Balance	681	626
Additions	35	32
Disposals
Translation differences	(81)	23
Balance	635	681
Accumulated depreciation:
Balance	641	602
Additions	25	19
Disposals
Translation differences	(76)	20
Balance	590	641
Depreciated balance	45	40
Leasehold improvement [Member]
Cost:
Balance	519	501
Additions
Disposals
Translation differences	(61)	18
Balance	458	519
Accumulated depreciation:
Balance	417	376
Additions	27	26
Disposals
Translation differences	(50)	15
Balance	394	417
Depreciated balance	64	102
Office Furniture and equipment [Member]
Cost:
Balance	164	158
Additions	4	1
Disposals
Translation differences	(20)	5
Balance	148	164
Accumulated depreciation:
Balance	95	82
Additions	10	10
Disposals
Translation differences	(11)	3
Balance	94	95
Depreciated balance	54	69
Vehicles [Member]
Cost:
Balance	172	152
Additions		14
Disposals
Translation differences	(20)	6
Balance	152	172
Accumulated depreciation:
Balance	111	83
Additions	24	24
Disposals
Translation differences	(15)	4
Balance	120	111
Depreciated balance	$ 32	$ 61

Right-Of-Use Assets and Lease_3

Right-Of-Use Assets and Lease Liabilities (Details) $ in Thousands				1 Months Ended	12 Months Ended
	Jul. 15, 2015	Mar. 09, 2014 USD ($)	Mar. 09, 2014 ILS (₪)	Feb. 29, 2020	Dec. 31, 2022 USD ($)	Dec. 31, 2022 ILS (₪)	Dec. 31, 2021 USD ($)
Right-Of-Use Assets and Lease Liabilities (Details) [Line Items]
Lease agreement, term	5 years
Additional lease agreement term		10 years	10 years				5 years
Lease option exercised term		10 years	10 years	5 years
Lease unpaid debt		$ 125	₪ 441
Recognized termination gain					$ 205	₪ 695
Additional liability (in Dollars)					$ 601		$ 789
Leased period					2 years	2 years	3 years
Buildings [member]
Right-Of-Use Assets and Lease Liabilities (Details) [Line Items]
Additional liability (in Dollars)					$ 449		$ 400

Right-Of-Use Assets and Lease_4

Right-Of-Use Assets and Lease Liabilities (Details) - Schedule of right of use assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cost:
Balance	$ 4,518	$ 3,581
Additions and modifications during the year	601	789
Derecognition of Rotem 1 lease (note 8C)	(1,721)
Translation differences	(328)	148
Balance	3,070	4,518
Accumulated depreciation:
Balance	1,500	978
Depreciation	535	471
Derecognition of Rotem 1 lease (note 8C)	(258)
Translation differences	(169)	51
Balance	1,608	1,500
Depreciated balance	1,462	3,018
Land [member]
Cost:
Balance	1,721	1,664
Additions and modifications during the year
Derecognition of Rotem 1 lease (note 8C)	(1,721)
Translation differences		57
Balance		1,721
Accumulated depreciation:
Balance	258	166
Depreciation		83
Derecognition of Rotem 1 lease (note 8C)	(258)
Translation differences		9
Balance		258
Depreciated balance		1,463
Offices and buildings [Member]
Cost:
Balance	2,027	1,556
Additions and modifications during the year	449	400
Derecognition of Rotem 1 lease (note 8C)
Translation differences	(238)	71
Balance	2,238	2,027
Accumulated depreciation:
Balance	897	591
Depreciation	361	276
Derecognition of Rotem 1 lease (note 8C)
Translation differences	(120)	30
Balance	1,138	897
Depreciated balance	1,100	1,130
Vehicles [Member]
Cost:
Balance	770	361
Additions and modifications during the year	152	389
Derecognition of Rotem 1 lease (note 8C)
Translation differences	(90)	20
Balance	832	770
Accumulated depreciation:
Balance	345	221
Depreciation	174	112
Derecognition of Rotem 1 lease (note 8C)
Translation differences	(49)	12
Balance	470	345
Depreciated balance	$ 362	$ 425
Depreciation period	3 years
Bottom of range [member] | Offices and buildings [Member]
Accumulated depreciation:
Depreciation period	5 years
Top of range [member] | Offices and buildings [Member]
Accumulated depreciation:
Depreciation period	6 years

Right-Of-Use Assets and Lease_5

Right-Of-Use Assets and Lease Liabilities (Details) - Schedule of leases liabilities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Right-Of-Use Assets and Lease Liabilities (Details) - Schedule of leases liabilities [Line Items]
Balance as of beginning	$ 3,402	$ 2,873
Additions	601	789
Derecognition of Rotem 1 lease (Note 8C)	(1,668)
Interest expense	69	179	$ 104
Lease payments	(647)	(546)
Translation differences	(192)	107
Balance as of ending	1,565	3,402	2,873
Current maturities of lease obligations	606	954
Long-term lease obligations	959	2,448
Balance as of ending	1,565	3,402
Land [member]
Right-Of-Use Assets and Lease Liabilities (Details) - Schedule of leases liabilities [Line Items]
Balance as of beginning	1,755	1,704
Additions
Derecognition of Rotem 1 lease (Note 8C)	(1,668)
Interest expense		62
Lease payments	(64)	(67)
Translation differences	(23)	56
Balance as of ending		1,755	1,704
Current maturities of lease obligations		337
Long-term lease obligations		1,418
Balance as of ending		1,755
Offices and buildings [Member]
Right-Of-Use Assets and Lease Liabilities (Details) - Schedule of leases liabilities [Line Items]
Balance as of beginning	1,217	1,022
Additions	449	400
Derecognition of Rotem 1 lease (Note 8C)
Interest expense	58	110
Lease payments	(401)	(358)
Translation differences	(127)	43
Balance as of ending	1,196	1,217	1,022
Current maturities of lease obligations	405	433
Long-term lease obligations	791	784
Balance as of ending	1,196	1,217
Vehicles [member]
Right-Of-Use Assets and Lease Liabilities (Details) - Schedule of leases liabilities [Line Items]
Balance as of beginning	430	147
Additions	152	389
Derecognition of Rotem 1 lease (Note 8C)
Interest expense	11	7
Lease payments	(182)	(121)
Translation differences	(42)	8
Balance as of ending	369	430	$ 147
Current maturities of lease obligations	201	184
Long-term lease obligations	168	246
Balance as of ending	$ 369	$ 430

Taxes on Income (Details)

Taxes on Income (Details) $ in Millions	Dec. 31, 2022 USD ($)
Taxes on Income [Abstract]
Corporate tax rate	23%
Losses carried forward in amount	$ 65

Other Payables (Details) - Sche

Other Payables (Details) - Schedule of other payables - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other payables [Abstract]
Employees and employee institutions	$ 806	$ 871
Expenses payable	305	620
Other liabilities	3	91
Total	$ 1,114	$ 1,582

Loans and Royalty Obligations_2

Loans and Royalty Obligations (Details) € in Thousands, $ in Thousands					1 Months Ended			12 Months Ended
	Jul. 31, 2022 EUR (€)	Jul. 20, 2020 USD ($) ₪ / shares shares	Jun. 14, 2020 shares	Mar. 09, 2014	Oct. 31, 2021 shares	Jul. 31, 2021 ₪ / shares shares	Jul. 20, 2020 USD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 ₪ / shares
Loans and Royalty Obligations (Details) [Line Items]
Financing amount (in Euro) | €									€ 7,500
Period of drawing loans								6 years	6 years
Royalties to EIB rate								2%	2%
Additional payment percentage								100%	100%
Loan liability								6.84%	6.84%
Royalty liability percentage								15.52%	15.52%
Aggregate contribution percentage								100%	100%
Cumulative revenue period								12 months	12 months
Disbursement amount (in Euro) | €									€ 4,000
Cash and cash equivalents (in Euro) | €									€ 350
Received grants cummulative amount								$ 4,200
The ceiling of the royalties obligation								$ 3,300
Royalty ceiling increased								120%	120%
The amount received and no royalties will be paid								$ 800
Royalties liability								2,500
Cumulative amount								$ 700
Royalties percentage								3%	3%
Cumulative amount								$ 56
Obligated to pay royalities								3%	3%
Agreement period				10 years						5 years
The amount of grants received								$ 1,000
Annual royalties percentage								5%	5%
The amount of royalty obligation								$ 1,148
Royalties from gross sales								3.50%	3.50%
Total nominal accounts								$ 699
Cash paid		$ 1,520					$ 1,520	275
Deposits		$ 109					$ 109
Non-marketable share options | (in Shares) | shares			499,998		486,500		370,000
Ordinary shares exercised (in Shares) | shares		185,000				18,054
Ordinary shares (in New Shekels per share) | ₪ / shares		$ 0.02
The total value of warrants that the company issued to the bank								$ 494
Financial income											$ 900
Exercise price (in New Shekels per share) | ₪ / shares						₪ 0.6
Exercisable term								3 years	3 years
Fair value bank options										$ 213	1,263
Fair value adjustment								$ 197		$ 1,053	$ 730
Warrant [Member]
Loans and Royalty Obligations (Details) [Line Items]
Exercise price (in New Shekels per share) | ₪ / shares												₪ 30.7
First tranche [Member]
Loans and Royalty Obligations (Details) [Line Items]
Financing agreement amount (in Euro) | €	€ 4,000
Annual interest rate								5%	5%
Second tranche [Member]
Loans and Royalty Obligations (Details) [Line Items]
Financing agreement amount (in Euro) | €	€ 3,500
Annual interest rate								3%	3%
NYPA Project [Member]
Loans and Royalty Obligations (Details) [Line Items]
Agreement period								10 years	10 years
Israel Innovation Authority [Member]
Loans and Royalty Obligations (Details) [Line Items]
The amount that have been received								$ 3,300
Royalties percentage								5%	5%
Minimum [Member]
Loans and Royalty Obligations (Details) [Line Items]
Royalties rate								3%	3%
Royalties rate								5%	5%
Maximum [Member]
Loans and Royalty Obligations (Details) [Line Items]
Royalties rate								5%	5%
Maximum refund of the total amount of the grant								150%	150%

Loans and Royalty Obligations_3

Loans and Royalty Obligations (Details) - Schedule of royalty obligations - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Royalty Obligations Abstract
In respect of Israeli government grants	$ 1,307	$ 1,368
Relating to NYPA Project (including Bird foundation)	776	909
In respect of EIB finance agreement (see A above)	320
Total royalty liabilities	2,403	2,277
Less – amounts presented as current maturities	(260)	(41)
Non-current royalty liabilities	$ 2,143	$ 2,236

Loans and Royalty Obligations_4

Loans and Royalty Obligations (Details) - Schedule of fair values (level 2 in the hierarchy) according to the black and scholes - $ / shares		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Fair Values Level2 In The Hierarchy According To The Black And Scholes Abstract
Standard deviation	[1]	54%	71%	91%
Risk free interest		3.25%	0%	0%
Expected dividend		0%	0%	0%
Exercise period		6 months	1 year 6 months	2 years 6 months
Actual Share price (in dollars, unadjusted) (in Dollars per share)		$ 1.4	$ 3	$ 5.9
[1]The degree of volatility is based on the historical volatility of the Company’s share for the corresponding periods over the expected life of the option up to the date of exercise.

Financial Instruments and Fin_3

Financial Instruments and Financial Risk Management (Details) € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2022 EUR (€)
Financial Instruments and Financial Risk Management (Details) [Line Items]
Royalty obligation	$ 1,423	$ 1,605
Balance of euro liabilities (in Euro) | €			€ 4,103
Exchange rate percentage	5%
Loss and accumulated deficit increase in exchange rate	$ 203
Foreign Currency Risk [Member]
Financial Instruments and Financial Risk Management (Details) [Line Items]
Exchange rate percentage	5%
Loss and accumulated deficit increase in exchange rate	$ 37

Financial Instruments and Fin_4

Financial Instruments and Financial Risk Management (Details) - Schedule of undiscounted contractual cash flows - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Less than 1 year [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of undiscounted contractual cash flows [Line Items]
Trade and other payables		$ 1,267	$ 1,755
EIB loan		213
Lease liabilities		606	954
Liability for royalties	[1]	260	41
Total		2,346	2,755
Credit and bank loans			5
Between 1 -2 years [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of undiscounted contractual cash flows [Line Items]
Trade and other payables
EIB loan		213
Lease liabilities		573	768
Liability for royalties	[1]	281	343
Total		1,067	1,111
Credit and bank loans
Between 2 – 5 years [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of undiscounted contractual cash flows [Line Items]
Trade and other payables
EIB loan		3,412
Lease liabilities		465	1,469
Liability for royalties	[1]	2,025	2,763
Total		5,902	4,232
Credit and bank loans
Over 5 years [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of undiscounted contractual cash flows [Line Items]
Trade and other payables
EIB loan		1,493
Lease liabilities			1,448
Liability for royalties	[1]	7,537	3,068
Total		$ 9,030	4,516
Credit and bank loans
[1]Estimated timing and amounts, based on management revenue projections (see Note 3A).

Financial Instruments and Fin_5

Financial Instruments and Financial Risk Management (Details) - Schedule of Changes in main financial liabilities in respect of which cash flows are classified as cash flows from financing activities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Bank loans [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of Changes in main financial liabilities in respect of which cash flows are classified as cash flows from financing activities [Line Items]
Balance	$ 5	$ 21
Changes during 2021:
Cash flows received
Cash flows paid	(5)	(16)
Amounts carried to profit or loss
Changes in leases
Translation differences
Balance		5
Related Party loan [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of Changes in main financial liabilities in respect of which cash flows are classified as cash flows from financing activities [Line Items]
Balance		964
Changes during 2021:
Cash flows received
Cash flows paid		(949)
Amounts carried to profit or loss
Changes in leases
Translation differences		(15)
Balance
Liability for share options [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of Changes in main financial liabilities in respect of which cash flows are classified as cash flows from financing activities [Line Items]
Balance	213	1,263
Changes during 2021:
Cash flows received
Cash flows paid
Amounts carried to profit or loss	(197)	(1,053)
Changes in leases
Translation differences	(16)	3
Balance		213
EIB loan [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of Changes in main financial liabilities in respect of which cash flows are classified as cash flows from financing activities [Line Items]
Balance
Changes during 2021:
Cash flows received	3,726
Cash flows paid
Amounts carried to profit or loss	330
Changes in leases
Translation differences	(91)
Balance	3,965
Liability for royalties [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of Changes in main financial liabilities in respect of which cash flows are classified as cash flows from financing activities [Line Items]
Balance	2,278	2,204
Changes during 2021:
Cash flows received	314	24
Cash flows paid	(85)	(12)
Amounts carried to profit or loss	175	(13)
Changes in leases
Translation differences	(279)	75
Balance	2,403	2,278
lease liabilities [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of Changes in main financial liabilities in respect of which cash flows are classified as cash flows from financing activities [Line Items]
Balance	3,402	2,873
Changes during 2021:
Cash flows received
Cash flows paid	(647)	(546)
Amounts carried to profit or loss	(136)	179
Changes in leases	(862)	789
Translation differences	(192)	107
Balance	$ 1,565	$ 3,402

Financial Instruments and Fin_6

Financial Instruments and Financial Risk Management (Details) - Schedule of exchange rates	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Euro [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of exchange rates [Line Items]
Exchange rate at December 31,	NIS 3.753
Decrease during the year	6.90%
USD [Member]
Financial Instruments and Financial Risk Management (Details) - Schedule of exchange rates [Line Items]
Exchange rate at December 31,	NIS 3.519	3.110 NIS
Decrease during the year	13.20%	(3.30%)

Equity (Details)

Equity (Details) ₪ / shares in Units, $ / shares in Units, ₪ in Thousands

1 Months Ended

12 Months Ended

May 24, 2022 USD ($) shares

Feb. 09, 2022 ₪ / shares shares

Feb. 18, 2021 USD ($) shares

Feb. 08, 2021 USD ($)

Aug. 02, 2020 USD ($) shares

Jul. 23, 2020 USD ($)

Jul. 20, 2020 USD ($) shares

Jun. 14, 2020 USD ($) shares

Oct. 31, 2021 USD ($) ₪ / shares shares

Jul. 31, 2021 USD ($) shares

Nov. 16, 2020 USD ($) shares

Jul. 20, 2020 USD ($) shares

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

Dec. 31, 2022 ILS (₪) shares

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

Dec. 30, 2021 USD ($)

Dec. 31, 2020 USD ($) $ / shares shares

Dec. 31, 2018 shares

Dec. 31, 2022 ₪ / shares

May 24, 2022 ₪ / shares

Feb. 20, 2022 ₪ / shares

Dec. 30, 2021 ₪ / shares shares

Oct. 31, 2021 ₪ / shares

Jul. 31, 2021 ₪ / shares shares

Feb. 18, 2021 ₪ / shares

Feb. 08, 2021 ₪ / shares shares

Aug. 02, 2020 ₪ / shares shares

Jul. 23, 2020 ₪ / shares shares

Jun. 14, 2020 ₪ / shares

Equity (Details) [Line Items]

Exercise price per ordinary shares | (per share)

₪ 0.02

$ 0.02

₪ 0.02

₪ 0.02

₪ 0.02

₪ 23.6

₪ 0.02

₪ 0.02

₪ 0.02

₪ 0.02

₪ 0.02

Share capital (in Dollars) | $

$ 5,600,000

$ 1,400,000

$ 88,000

$ 79,000

Ordinary shares issued

416,665

Non-marketable share options

499,998

486,500

370,000

Shares options

25,000

249,999

54,162

Warrants issuance term period

4 years

Issuance costs (in Dollars) | $

$ 95,000

$ 44,000

$ 80,000

Ordinary shares

600,500

600,000

1,670,310

314,215

230,750

834,573

Consideration amount (in Dollars) | $

$ 3,000,000

Cumulative debt and interest (in Dollars) | $

$ 1,700,000

Capital investments (in Dollars) | $

$ 15,000,000

Aggregate amount (in Dollars) | $

$ 7,500,000

Additional investments of capital (in Dollars) | $

$ 7,500,000

Prefunded warrants to purchase ordinary shares

152,655

Exercise price per share (in New Shekels per share) | (per share)

$ 1.78

₪ 6.13

Issuance for a period

5 years

Cash consideration (in Dollars) | $

$ 1,520,000

$ 1,520,000

$ 275,000

Exercised ordinary shares

53,596

53,596

Stock issuance costs (in Dollars) | $

$ 592,000

Options granted (in Dollars) | $

$ 275,000

Warrants that was exercise to ordinary shares

24,315

Warrants exercised price total value (in Dollars) | $

$ 120,000

Gross proceeds (in Dollars) | $

$ 740,000

Description of warrant exercise

Every two options (Series 3) are exercisable for NIS 70, to 1 Ordinary Share of NIS 0.02 par value of the Company for a period of three years.

Share options

461,500

Estimated value of options (in Dollars) | $

$ 664,000

Expected dividend percent

0%

Percentage of standard deviation

76%

75%

75%

Expected life of options

2 years 6 months

6 years

6 years

Share options issued

36,108

Ordinary shares exercised

185,000

18,054

Exercise price per share | shares (in New Shekels per share) | ₪ / shares

0.6

Ordinary shares par value (in Dollars) | $

$ 0.02

Options value (in Dollars) | $

$ 247,000

Expected dividend percentage

0%

0%

0%

Cashless exercise per share (in New Shekels per share) | ₪ / shares

$ 19.4

Description of options granted

The options were valued at USD 1,056 thousand (of which the officers’ options amount to USD 313 thousand), according to the Black and Scholes formula, based on the following assumptions: share price of NIS 9.81 (adjusted to reflect a transaction occurred immediately after the grant), expected dividend 0%, standard deviation 76%, risk-free interest of 0.1% and expected life to exercise of 6 to 10 years.

The options were valued at USD 1,056 thousand (of which the officers’ options amount to USD 313 thousand), according to the Black and Scholes formula, based on the following assumptions: share price of NIS 9.81 (adjusted to reflect a transaction occurred immediately after the grant), expected dividend 0%, standard deviation 76%, risk-free interest of 0.1% and expected life to exercise of 6 to 10 years.

Shares options

25,000

Cashless exercise per share (in New Shekels per share) | ₪ / shares

₪ 19.4

Estimated value

$ 87,000

₪ 282

Risk free interest rate, share options granted

0.10%

0.10%

Average Share price for options exercised (in Dollars per share) | $ / shares

$ 9.6

$ 12

Ordinary shares [member]

Equity (Details) [Line Items]

Exercise price per one ordinary shares (in Dollars per share) | $ / shares

$ 14.18

Chairman of the Advisory Committee [Member]

Equity (Details) [Line Items]

Exercise price per ordinary shares | ₪ / shares

₪ 0.02

Non-marketable share options

144,432

Ordinary shares

72,216

Share capital [Member]

Equity (Details) [Line Items]

Exercise price per ordinary shares | ₪ / shares

₪ 0.02

₪ 0.01

Ordinary shares [member]

Equity (Details) [Line Items]

Exercise price per ordinary shares | $ / shares

0.02

Exercise price per share (in New Shekels per share) | ₪ / shares

₪ 0.6

Ordinary shares amount (in Dollars per share) | $ / shares

$ 1

Series 1 [Member]

Equity (Details) [Line Items]

Warrants issued

1,200,000

Series 2 [Member]

Equity (Details) [Line Items]

Description of warrant exercise

Every two warrants (Series 2) are exercisable for NIS 48, to 1 Ordinary Share of NIS 0.02 par value of the Company for a period of one year.

Share-based payments [Member]

Equity (Details) [Line Items]

Exercise price per ordinary shares | ₪ / shares

₪ 0.02

Risk-free interest rate

0.10%

Expected dividend percentage

0%

Share-based payments [Member]

Equity (Details) [Line Items]

Share options issued

108,324

Additional Ordinary Shares [Member]

Equity (Details) [Line Items]

Ordinary shares

1,517,655

Mr. Rani Zim and Mr. Yoav Kaplan [Member]

Equity (Details) [Line Items]

Exercise price per ordinary shares | ₪ / shares

₪ 0.02

Issuance costs (in Dollars) | $

74,000

Ordinary shares

2,093,024

Consideration amount (in Dollars) | $

$ 5,300,000

Black and Scholes formula [Member]

Equity (Details) [Line Items]

Risk-free interest rate

0.10%

Series 2 [Member]

Equity (Details) [Line Items]

Warrants issued

400,000

Series 3 [Member]

Equity (Details) [Line Items]

Warrants issued

400,000

Bottom of range [member]

Equity (Details) [Line Items]

Percentage of standard deviation

78%

Ordinary shares vested percentage

25%

Top of range [member]

Equity (Details) [Line Items]

Percentage of standard deviation

105%

Ordinary shares vested percentage

75%

Equity (Details) - Schedule of

Equity (Details) - Schedule of share capital - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Issued and paid Ordinary Shares of NIS 0.02
Outstanding shares at the beginning of the year	13,706,328	11,119,303	7,711,666
Shares issued in public offering and private placements during the year	1,517,655	2,585,025	2,509,689
Share issued for warrants exercised during the year			12,375
Share issued for share options exercised during the year		2,000	51,000
Conversion of convertible loans during the year			834,573
Outstanding shares at the end of the year	15,223,983	13,706,328	11,119,303
Authorized	50,000,000	50,000,000	50,000,000

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of share options granted subsequent		12 Months Ended
		Dec. 31, 2022 $ / shares shares	Dec. 31, 2022 ₪ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2021 ₪ / shares shares	Dec. 31, 2020 $ / shares shares	Dec. 31, 2020 ₪ / shares shares
Equity (Details) - Schedule of share options granted subsequent [Line Items]
Number of potential Ordinary shares Outstanding at beginning of the year | shares		739,514	739,514	438,250	438,250	323,600	323,600
Exercise price range Outstanding at beginning of the year (in New Shekels per share and Dollars per share) | $ / shares						$ 10
Number of potential ordinary shares Granted | shares		749,798	749,798	342,264	342,264	230,750	230,750
Exercise price range Granted (in New Shekels per share and Dollars per share) | ₪ / shares							₪ 26
Number of potential ordinary shares Exercised | shares	[1]			(2,000)	(2,000)	(43,000)	(43,000)
Exercise price range Exercised (in New Shekels per share and Dollars per share) | $ / shares				$ 10		$ 10
Number of potential ordinary shares Forfeited | shares		(42,500)	(42,500)	(29,500)	(29,500)	(3,000)	(3,000)
Exercise price range Forfeited (in New Shekels per share and Dollars per share) | $ / shares						$ 10
Number of potential ordinary shares Expired | shares				(9,500)	(9,500)	(70,100)	(70,100)
Exercise price range Expired (in New Shekels per share and Dollars per share) | $ / shares						$ 10
Number of potential ordinary shares Outstanding at end of the year | shares		1,446,812	1,446,812	739,514	739,514	438,250	438,250
Number of potential ordinary shares Exercisable at end of the year | shares		486,874	486,874	282,861	282,861	175,800	175,800
Exercise price range Exercisable at end of the year (in New Shekels per share and Dollars per share) | $ / shares						$ 10
Top of range [member]
Equity (Details) - Schedule of share options granted subsequent [Line Items]
Exercise price range Outstanding at beginning of the year (in New Shekels per share and Dollars per share) | ₪ / shares			₪ 23.4		₪ 26
Exercise price range Granted (in New Shekels per share and Dollars per share) | ₪ / shares			13.78		14.18
Exercise price range Forfeited (in New Shekels per share and Dollars per share) | ₪ / shares			13.78		26
Exercise price range Expired (in New Shekels per share and Dollars per share) | ₪ / shares					26
Exercise price range Outstanding at end of the year (in New Shekels per share and Dollars per share) | ₪ / shares			13.78		14.18		₪ 26
Exercise price range Exercisable at end of the year (in New Shekels per share and Dollars per share) | ₪ / shares			14.18		23.4
Bottom of range [member]
Equity (Details) - Schedule of share options granted subsequent [Line Items]
Exercise price range Outstanding at beginning of the year (in New Shekels per share and Dollars per share) | $ / shares		$ 10		$ 10
Exercise price range Granted (in New Shekels per share and Dollars per share) | ₪ / shares			80		₪ 23.4
Exercise price range Forfeited (in New Shekels per share and Dollars per share) | (per share)			19.4	10
Exercise price range Expired (in New Shekels per share and Dollars per share) | $ / shares				10
Exercise price range Outstanding at end of the year (in New Shekels per share and Dollars per share) | (per share)			₪ 80	10		$ 10
Exercise price range Exercisable at end of the year (in New Shekels per share and Dollars per share) | $ / shares		$ 10		$ 10
[1]Average share price for options exercised in 2021 – USD 9 . 12 .

Equity (Details) - Schedule o_3

Equity (Details) - Schedule of stock-based awards outstanding - shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
NIS 13.78 – NIS 19.4 [Member]
Equity (Details) - Schedule of stock-based awards outstanding [Line Items]
Number of potential Ordinary shares	677,346	270,048
Weighted average remaining contractual life (years)	7 years 3 months 18 days	9 years 1 month 6 days
NIS 23.4 – NIS 26.0 [Member]
Equity (Details) - Schedule of stock-based awards outstanding [Line Items]
Number of potential Ordinary shares	274,466	274,466	230,750
Weighted average remaining contractual life (years)	2 years 9 months 18 days	3 years 9 months 18 days	4 years 6 months
USD 10 [Member]
Equity (Details) - Schedule of stock-based awards outstanding [Line Items]
Number of potential Ordinary shares	195,000	195,000	207,500
Weighted average remaining contractual life (years)	2 years 2 months 12 days	3 years 2 months 12 days	4 years 3 months 18 days
NIS 40 NIS 60 NIS 80 [Member]
Equity (Details) - Schedule of stock-based awards outstanding [Line Items]
Number of potential Ordinary shares	300,000
Weighted average remaining contractual life (years)	9 years 2 months 12 days
NIS 13.78 NIS 80 [Member]
Equity (Details) - Schedule of stock-based awards outstanding [Line Items]
Number of potential Ordinary shares	1,446,812	739,514	438,250
Weighted average remaining contractual life (years)	6 years 1 month 6 days	5 years 7 months 6 days	4 years 4 months 24 days

Pledges, Guarantees, Commitme_2

Pledges, Guarantees, Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands		12 Months Ended
	Feb. 29, 2020	Dec. 31, 2022
Pledges, Guarantees, Commitments and Contingent Liabilities (Details) [Line Items]
Non current Deposit amount (in Dollars)		$ 85
Current deposit amount (in Dollars)		$ 34
License for a period	25 years
Commission fee percentage	10%
Royalty percentage	10%
Minimum [Member]
Pledges, Guarantees, Commitments and Contingent Liabilities (Details) [Line Items]
Percentage of gross investment amount		2%
Maximum [Member]
Pledges, Guarantees, Commitments and Contingent Liabilities (Details) [Line Items]
Percentage of gross investment amount		5%

Revenues (Details)

Revenues (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Revenue Text Block Abstract
Contract liability deferred revenue	$ 939	$ 95
Deferred revenue	$ 243

Costs and Expenses (Details) -

Costs and Expenses (Details) - Schedule of costs and expenses - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Costs of Revenue [Member]
Costs and Expenses (Details) - Schedule of costs and expenses [Line Items]
Salary and related expenses			$ 1,163		$ 79
Consultants and subcontractors	247		881		1
Expenditure on materials	2		792		1
Depreciation and other			259		29
Maintenance			93		12
Cost of revenue gross total	249		3,188		122
Operating costs not attributed to projects (mainly salary and related expenses) *	1,686	[1]	863	[1]
Cost of revenue net total	1,935		4,051		122
Onerous contract provision included in costs	8		215		63
Research, Development and Engineering Expenses, net [Member]
Costs and Expenses (Details) - Schedule of costs and expenses [Line Items]
Salary and related expenses	2,609		2,529		1,747
Consultants and subcontractors	441		998		632
Expenditure on materials	1,020		738		1,111
Depreciation and other	615		534		314
Office maintenance	208		167		137
Total	4,893		4,966		3,941
Less: Government Grants, see Note 3A	(275)		(1,266)		(1,734)
Add: royalty liability recognized for government grants (Note 12B)					1,706
Research, development and engineering expenses, net	4,618		3,700		3,913
Marketing and project promotion expenses, net [Member]
Costs and Expenses (Details) - Schedule of costs and expenses [Line Items]
Salary and related expenses	954		521		190
Office maintenance	15		27		28
Project Promotion	84		45		82
Consultants	38		90		22
Other	131		64		74
Total	1,222		747		396
Less: Government Grants, see Note 3A					(26)
Marketing and project promotion expenses, net	1,222		747		370
General and administrative expenses [Member]
Costs and Expenses (Details) - Schedule of costs and expenses [Line Items]
Salary and related expenses	2,302		1,070		557
Depreciation and other	410		335		295
General and administrative expenses	4,465		2,586		1,466
Office maintenance	93		77		66
Consultants and insurance	1,660		1,104		548
Other expenses [Member]
Costs and Expenses (Details) - Schedule of costs and expenses [Line Items]
Share in loss of joint venture (Note 4)	30
Write down of production line (Note 8B)	704		314
Other	3		(19)		143
Total other expenses,net	$ 737		$ 295		$ 143
[1]Costs and expenses relating to periods in which the plant did not operate in full capacity.

Financial Income and Expenses_3

Financial Income and Expenses, Net (Details) - Schedule of financial income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Financial Income [Abstract]
Interest income	$ 51	$ 3
Fair value adjustment of share option’s liability – Note 12C.	197	1,053
Debt arrangement gain – see Note 12C.			915
Exchange rate differences, Net	671	17	48
Total	$ 919	$ 1,073	$ 963

Financial Income and Expenses_4

Financial Income and Expenses, Net (Details) - Schedule of financial expenses - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Financial Expenses [Abstract]
Interest and fees to banks		$ 17	$ 82	$ 120
Notional interest and linkage in respect of shareholder’s loan	[1]		8	55
Interest on EIB loan		92
Interest on lease liabilities		69	179	104
Exchange rate differences			75	12
Fair value adjustment of share option’s liability – Note 12C.				730
Interest on convertible loans				93
Adjustment of royalties’ obligation		180	11
Total financial expenses		$ 358	$ 355	$ 1,114
[1]The shareholder’s loan was repaid in full in February 2021.

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of basic loss per share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Basic Loss Per Share [Abstract]
Loss attributed to the shareholders of the Company (USD in thousands)	$ (11,067)	$ (10,348)	$ (9,481)
Weighted average number of ordinary shares outstanding	14,627,761	11,934,472	7,950,325
Basic loss per share (USD)	$ (0.76)	$ (0.87)	$ (1.19)

Loss Per Share (Details) - Sc_2

Loss Per Share (Details) - Schedule of diluted loss per share - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Diluted Loss Per Share [Abstract]
Loss attributed to the shareholders of the Company (USD in thousands), as above		$ (11,067)	$ (10,348)	$ (9,481)
Financial expenses relating to fair value adjustment of warrants	[1]		(1,053)
Net value		$ (11,067)	$ (11,401)	$ (9,481)
Weighted average number of ordinary shares outstanding, as above (in Shares)		14,627,761	11,934,472	7,950,325
Potential shares from exercise of warrants	[1]		$ 185,000
Total		$ 14,627,761	$ 12,119,472	$ 7,952,325
Fully diluted loss per share (USD) (in Dollars per share)		$ (0.76)	$ (0.94)	$ (1.19)
[1]In 2022 and 2020, all share options and warrants had anti-dilutive effect and therefore the diluted loss per share data for 2022 and 2020 is the same as the basic loss per share data. For 2021, except for the warrants that are classified as a liability, all other share options and warrants have anti-dilutive effect.

Transactions and Balances wit_3

Transactions and Balances with Related Parties (Details)

1 Months Ended

12 Months Ended

Aug. 01, 2022 USD ($)

Aug. 01, 2022 ILS (₪)

Jun. 30, 2022 USD ($)

Jun. 23, 2022 USD ($)

Jun. 23, 2022 ILS (₪) ₪ / shares shares

Feb. 09, 2022 ILS (₪)

Jun. 30, 2022 ILS (₪)

Jun. 23, 2022 ₪ / shares shares

Jan. 31, 2021 USD ($)

Jun. 17, 2017 USD ($)

Dec. 31, 2022 USD ($) shares

Dec. 31, 2019

Dec. 31, 2021

Dec. 31, 2020

Transactions and Balances with Related Parties (Details) [Line Items]

Other payables that was converted to ordinary shares

$ 225,000

$ 224,000

Gross monthly salary

$ 24,500

Monthly salary reduce percentage

30%

Gross salary

$ 12,500

$ 17,100

Grant non marketable options (in Shares) | shares

150,000

Description of options granted

The options vest in three equal bunches over a period of 3 years (33.3% each year), Each option is exercisable into one Ordinary Share of NIS 0.02, with the following exercise prices: first bunch – NIS 40 per one share, second bunch – NIS 60 per one share, third bunch – NIS 80 per one share (based on exchange rates as of approval date – USD 12.44 USD 18.66 And USD 24.88, respectively). The estimated value of the above options is NIS 2,616 thousand (USD 810 thousand, as of approval date), which was calculated according to the Black and Scholes formula, based on the following assumptions: expected dividend 0%, standard deviation 75%, risk-free interest of 0.1% and expected life to exercise of 8 to 10 years (the options will expire after 10 years from issuance).

Share options to purchase (in Shares) | shares

225,000

225,000

Exercise price (in New Shekels per share) | ₪ / shares

₪ 13.78

₪ 13.78

Addition to the price

15%

Grant vest percentage

33.30%

Grant aggregates amount

$ 619,000

₪ 184,000

₪ 2,200,000

Expected dividend

0%

0%

0%

standard deviation percentage

75%

Risk-free interest

3.25%

0%

0%

Written prior notice

6 months

Total ordinary shares that was granted to directors

120,000

Sons [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Gross salary

$ 10,600

Mr. Avi Brenmiller [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Gross monthly salary | ₪

₪ 37,000

Non-executive directors [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Other payables that was converted to ordinary shares

30,000

Share options to purchase (in Shares) | shares

30,000

30,000

Grant aggregates amount

$ 52,000

Senior officers [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Gross monthly salary

$ 14,000

Nir and Doron [Member] | CEO [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Monthly salary reduce percentage

30%

Mr. Nir Brenmiller [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Gross monthly salary | ₪

₪ 55,000

Grant non marketable options (in Shares) | shares

75,000

Maximum [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Expected life to exercise

4 years

4 years

8 years

Minimum [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Expected life to exercise

2 years

2 years

10 years

Black and Scholes formula [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Risk-free interest

2%

CEO [Member]

Transactions and Balances with Related Parties (Details) [Line Items]

Monthly salary reduce percentage

50%

Transactions and Balances wit_4

Transactions and Balances with Related Parties (Details) - Schedule of transactions with related parties - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Transactions with Related Parties [Abstract]
Salary and related expenses to related parties employed in the Group (see B. below) – in respect of 3 persons*		$ 1,390	$ 682	$ 485
Notional interest and linkage for shareholder’s loan	[1]		8	55
Remuneration of directors - for four directors	[2]	$ 152	$ 57	$ 45
[1]The shareholder’s loan was repaid in full in February 2021.[2]Including benefits recognized for share based payments .

Transactions and Balances wit_5

Transactions and Balances with Related Parties (Details) - Schedule of balances with related parties - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Balances with Related Parties [Abstract]
Other payables - Employees and Institutions	$ 282	$ 310
Payables - expenses payable for directors’ remuneration	$ 28	$ 15

Events After December 31, 2021

Events After December 31, 2021 (Details) - 12 months ended Dec. 31, 2022 ₪ / shares in Units, $ / shares in Units, ₪ in Thousands, $ in Thousands	USD ($) $ / shares shares	ILS (₪) ₪ / shares shares	ILS (₪) ₪ / shares
Events After December 31, 2021 (Details) [Line Items]
The amount received from issuing ordinary shares	$ 3,625	₪ 12,463
Issuance of private placement	2,338,264	2,338,264
Ordinary share	1	1
Exercise price | $ / shares	$ 0.02
Warrant price | (per share)	$ 1.55	₪ 5.33
Warrant term	2 years	2 years
Private placement amount	645,028	645,028
Total Investment of private placement (in Dollars) | $	$ 1,000
Days after becoming shelf eligible	30	30
Discount of share price	15%	15%
Discount of share price	15%	15%
Unpaid salary balance	$ 225		₪ 790
Grant shares	148,217	148,217
Grant ordinary Shares	148,217	148,217
Grant ordinary Shares par value (in Dollars per share) | $ / shares	$ 0.02
Associated Warrants	148,217	148,217
Exercise price | (per share)	$ 1.78		₪ 6.13
Warrant [Member]
Events After December 31, 2021 (Details) [Line Items]
Ordinary share	1	1
Exercise price | (per share)	$ 1.78	₪ 6.13
Warrant price | (per share)	$ 1.55	₪ 5.33
Warrant term	5 years	5 years
Mr. Brenmiller [Member]
Events After December 31, 2021 (Details) [Line Items]
Ordinary share	1	1