| For the year ended December 31, | ||||||||
| 2023 | 2022 | |||||||
| Expenses in respect of employee benefits | 7 | 81 | ||||||
| Presentation in profit and loss: | ||||||||
| Cost of revenue | 2 | 31 | ||||||
| Research and development expenses | 1 | 13 | ||||||
| Selling and marketing expenses | 1 | 16 | ||||||
| General and administrative expenses | 3 | 21 | ||||||
| 7 | 81 | |||||||
| As of December 31 | ||||||||||||
| Note | 2023 | 2022 | ||||||||||
| Current liabilities | ||||||||||||
| Current maturities of loans from banking corporations | 13.A. | 73 | 70 | |||||||||
| Lease liabilities – current | 9 | 60 | 60 | |||||||||
| Loans from related parties | 10 | 43 | 50 | |||||||||
| Trade payable | 11 | 1,315 | 2,221 | |||||||||
| Warrants at fair value | 13.B. | 165 | 157 | |||||||||
| SAFE | 15 | 409 | 365 | |||||||||
| Other accounts payables | 12 | 1,791 | 1,885 | |||||||||
| 3,856 | 4,808 | |||||||||||
| Non-current liabilities | ||||||||||||
| Loans from banking corporations | 13.A. | 26 | 101 | |||||||||
| Lease liabilities | 9 | 33 | 68 | |||||||||
| Liabilities for employee benefits, net | 14 | 30 | 32 | |||||||||
| 89 | 201 | |||||||||||
| Shareholders’ equity (deficit) | 16 | |||||||||||
| Share capital | 52 | 52 | ||||||||||
| Premium and other capital reserves | 20,900 | 16,658 | ||||||||||
| Capital reserve for transactions with controlling shareholders | 1,542 | 1,542 | ||||||||||
| Accumulated loss | (20,273) | (17,454) | ||||||||||
| 2,221 | 798 | |||||||||||
| Total liabilities and shareholders’ equity (deficit) | 6,166 | 5,807 | ||||||||||
| 2023 | 2022 | |||||||
| Changes in the fair value of plan assets | ||||||||
| Balance at beginning of year | 194 | 239 | ||||||
| Expected return on plan assets | 10 | 7 | ||||||
| Employer contributions | - | 7 | ||||||
| Benefits paid | - | (9) | ||||||
| Income from exchange rate differences | (8) | (30) | ||||||
| Net actuarial gain (loss) | 8 | (20) | ||||||
| Balance at end of year | 204 | 194 | ||||||
| Actual return on plan assets | (10) | (14) | ||||||
| For the year ended December 31, | ||||||||||||
| 2023 | 2022 | 2021 | ||||||||||
| Short-term benefits (*) | 3,656 | 471 | 425 | |||||||||
| No. of recipients | 3 | 3 | 3 | |||||||||
| Salary, bonuses and Related Benefits | Pension, Retirement and Other Similar Benefits | Share-Based Compensation(1) | Total | |||||||||||||
| All directors and senior management as a group, consisting of 6 persons | $ | 673,036 | $ | 135,619 | $ | 3,715,442 | $ | 4,524,097 | ||||||||
