| 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 | |||||||
| For the year ended December 31, | ||||||||||||
| 2023 | 2022 | 2021 | ||||||||||
| Cost of revenue | 233 | 107 | 125 | |||||||||
| Research and development expenses | 421 | 182 | 216 | |||||||||
| Selling and marketing expenses | 2,796 | 330 | 279 | |||||||||
| General and administrative expenses | 1,074 | 295 | 281 | |||||||||
| For the year ended December 31, | ||||||||||||||||
| Note | 2023 | 2022 | 2021 | |||||||||||||
| Revenue | 18.A. | 7,633 | 7,264 | 9,581 | ||||||||||||
| Cost of revenue | 18.B. | 4,464 | 4,836 | 6,379 | ||||||||||||
| Gross profit | 3,169 | 2,428 | 3,202 | |||||||||||||
| Research and development expenses | 18.C. | 1,048 | 439 | 448 | ||||||||||||
| Selling and marketing expenses | 18.D. | 3,170 | 672 | 852 | ||||||||||||
| General and administrative expenses | 18.E. | 1,732 | 837 | 1,255 | ||||||||||||
| Other income | 18.F. | - | - | (166) | ||||||||||||
| Operating profit (loss) | (2,781) | 480 | 813 | |||||||||||||
| Finance expenses | 18.G. | 104 | 123 | 964 | ||||||||||||
| Finance income | 18.H. | 67 | 1,443 | - | ||||||||||||
| Income (loss) before income tax | (2,818) | 1,800 | (151) | |||||||||||||
| Income tax expenses | 19 | 1 | 2 | 2 | ||||||||||||
| Net income (loss) | (2,819) | 1,798 | (153) | |||||||||||||
| Other comprehensive income (loss): | ||||||||||||||||
| Amounts that shall not be subsequently reclassified to profit and loss: | ||||||||||||||||
| Gain (loss) from remeasurement of defined benefit plans | 14 | 6 | 16 | (5) | ||||||||||||
| Total comprehensive income (loss) attributed to the shareholders of the Company | (2,813) | 1,814 | (158) | |||||||||||||
| Year Ended December 31, | ||||||||
| U.S. dollars in thousands (except per share amounts) | 2023 | 2022 | ||||||
| Revenues | 7,633 | 7,264 | ||||||
| Cost of revenues | 4,464 | 4,836 | ||||||
| Gross profit | 3,169 | 2,428 | ||||||
| Research and development expenses | 1,048 | 439 | ||||||
| Selling and marketing expenses | 3,170 | 672 | ||||||
| General and administrative expenses | 1,732 | 837 | ||||||
| Operating profit (loss) | (2,781) | 480 | ||||||
| Finance income | 67 | 1,443 | ||||||
| Financial expenses | 104 | 123 | ||||||
| Income (loss) before income tax | (2,818) | 1,800 | ||||||
| Income tax expenses | 1 | 2 | ||||||
| Net income (loss) | (2,819) | 1,798 | ||||||
| Other comprehensive income (loss) | — | — | ||||||
| Gain (loss) from measurement of defined benefit plans | 6 | 16 | ||||||
| Total comprehensive income (loss) | (2,813) | 1,814 | ||||||
| Basic earnings (loss) per share | (0.8916) | 0.568 | ||||||
| Diluted earnings (loss) per share | (0.8916) | 0.542 | ||||||
