v3.26.1
SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES

 

  % 
Furniture and office equipment   7-15 
Machines   10-15 
Lab equipment   15 
Computers   33 
Vehicle   15 
SCHEDULE OF FAIR VALUE ASSETS AND LIABILITIES ON RECURRING BASIS

The Company’s financial assets that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows:

 

   Level 1   Level 2   Level 3   Total 
   As of December 31, 2025 
   Level 1   Level 2   Level 3   Total 
   US$ 
                 
Assets:                    
Investment in Plantify   -    -    -    - 
Investment in Solterra   239    -    -    239 
Solar photovoltaic joint venture project   -    -    2,744    2,744 
Convertible loan to Solterra   -    -    396    396 
Total assets   239    -    3,140    3,379 

 

   Level 1   Level 2   Level 3   Total 
   As of December 31, 2024 
   Level 1   Level 2   Level 3   Total 
   US$ 
                 
Assets:                    
Investment in Plantify   603    -    -    603 
Investment in Solterra   307    -    -    307 
Solar photovoltaic joint venture project   -    -    808    808 
Loan granted to MitoCareX   -    -    234    234 
Convertible loan to Solterra   -    -    350    350 
Total assets   910    -    1,392    2,302 

The Company’s financial liabilities that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows:

 

   Level 1   Level 2   Level 3   Total 
   As of December 31, 2025 
   Level 1   Level 2   Level 3   Total 
   US$ 
                 
Liabilities:                    
Contingent considerations   -    -    2,141    2,141 
Stock purchase warrants liability   -    -    113    113 
Warrant liabilities to Pure Capital   -    -    78    78 
Credit facility   -    -    237    237 
Total liabilities   -    -    2,569    2,569 
 

H.Fair value (continued)

 

   Level 1   Level 2   Level 3   Total 
   As of December 31, 2024 
   Level 1   Level 2   Level 3   Total 
   US$ 
                 
Liabilities:                    
Warrant liabilities to Pure Capital   -    -    312    312 
Total liabilities   -    -    312    312 
 
SCHEDULE OF FAIR VALUE OF THE LEVELS 3 ASSETS AND LIABILITIES

The following table presents the changes in fair value of the Level 3 assets for the period December 31, 2024 through December 31, 2025:

 

   Solar photovoltaic joint venture project   Loan granted to MitoCareX   Convertible loan to Solterra   Investment in Plantify   Total 
   US$ 
Assets:                         
Outstanding at December 31, 2024   808    234    350    -    1,392 
Additions during the period   1,017    872    -    -    1,889 
Purchase of MitoCareX   -    (1,106)   -    -    (1,106)
Transfers into Level 3 (see Note 10)   -    -    -    782    782 
Changes in fair value   919    -    46    (782)   183 
Outstanding at December 31, 2025   2,744    -    396    -    3,140 

The following table presents the changes in fair value of the level 3 liabilities for the period from December 31, 2024 through December 31, 2025:

 

   Stock purchase warrants liability   Warrant liabilities to Pure Capital   Credit facility   Contingent considerations   Total 
   US$ 
Liabilities:                         
Outstanding at December 31, 2024   -    312    -    -    312 
Additions during the period   1,500    -    1,340    3,277    6,117 
Settlements of liabilities   (2,769)   -    (1,165)   -    (3,934)
Changes in fair value   1,382    (234)   62    (1,136)   74 
Outstanding at December 31, 2025   113    78    237    2,141    2,569