| 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) | ||||||
| NIS | Unlinked | Other | Total | |||||||||||||
| Cash and cash equivalents (including deposits with banks) | 20 | 55 | 14 | 89 | ||||||||||||
| Loans and receivables | 279 | 2,254 | 320 | 2,853 | ||||||||||||
| Total financial assets | 299 | 2,309 | 334 | 2,942 | ||||||||||||
| Loans from interested parties and others | - | 50 | - | 50 | ||||||||||||
| Warrants | 157 | - | - | 157 | ||||||||||||
| Trade payable | 300 | 1,816 | 105 | 2,221 | ||||||||||||
| Other accounts payables | 434 | 636 | - | 1,070 | ||||||||||||
| SAFE | 365 | - | - | 365 | ||||||||||||
| Loans from banks | 171 | - | - | 171 | ||||||||||||
| Liabilities for employee benefits, net | 32 | - | - | 32 | ||||||||||||
| Lease liabilities | 128 | - | - | 128 | ||||||||||||
| Total financial liabilities | 1,587 | 2,502 | 105 | 4,194 | ||||||||||||
| Total financial assets (liabilities), net | (1,288) | (193) | 229 | (1,252) | ||||||||||||
| For the year ended December 31, | ||||||||||||
| 2023 | 2022 | 2021 | ||||||||||
| Cash flows from operating activities | ||||||||||||
| Net income (loss) | (2,819) | 1,798 | (153) | |||||||||
| Adjustments Required to Present Cash Flows from Operating Activities | ||||||||||||
| Income and expenses not involving cash flows | ||||||||||||
| Depreciation and amortization | 132 | 97 | 118 | |||||||||
| Increase (decrease) in liability for employee benefits, net | 4 | (1) | 1 | |||||||||
| Revaluation of derivatives measured at fair value through profit and loss | 65 | (1,215) | 433 | |||||||||
| Benefit component in respect of related party transactions | - | - | 173 | |||||||||
| Other finance expenses | 55 | (46) | 81 | |||||||||
| Share-based payment | 4,236 | - | 1 | |||||||||
| 4,492 | (1,165) | 807 | ||||||||||
| Changes in asset and liability line items: | ||||||||||||
| Decrease (increase) in trade receivable | 322 | (1,418) | (1,112) | |||||||||
| Decrease (increase) in other current assets | (216) | (25) | 56 | |||||||||
| Decrease (increase) in inventory | (49) | (686) | (529) | |||||||||
| Increase (decrease) in trade payables | (906) | (197) | 1,671 | |||||||||
| Increase (decrease) in other accounts payables | (94) | (46) | 879 | |||||||||
| (943) | (2,372) | 965 | ||||||||||
| Net cash provided by (used in) operating activities | 730 | (1,739) | 1,619 | |||||||||
| Cash flows from investing activities | ||||||||||||
| Purchase of property, plant and equipment | (3) | (8) | (116) | |||||||||
| Increase in deposits | (7) | (12) | (9) | |||||||||
| Net cash used in investing activities | (10) | (20) | (125) | |||||||||
| Cash flows from financing activities | ||||||||||||
| Short term credit from banking corporations, net | - | - | (8) | |||||||||
| Repayment of loans from banking corporations | (81) | (71) | (175) | |||||||||
| Receipt of loans from related parties | (73) | 42 | 190 | |||||||||
| SAFE | 343 | - | ||||||||||
| Repayment of lease liabilities | (75) | (59) | (81) | |||||||||
| Net cash provided by (used in) financing activities | (229) | 255 | (74) | |||||||||
