2022 Q4 Form 20-F Financial Statement
#000121390023021883 Filed on March 22, 2023
Income Statement
| Concept | 2022 Q4 | 2022 Q2 | 2022 |
|---|---|---|---|
| Revenue | $0.00 | $0.00 | $0.00 |
| YoY Change | |||
| Cost Of Revenue | |||
| YoY Change | |||
| Gross Profit | |||
| YoY Change | |||
| Gross Profit Margin | |||
| Selling, General & Admin | $1.835M | $1.720M | $7.136M |
| YoY Change | -26.75% | 215.6% | 184.87% |
| % of Gross Profit | |||
| Research & Development | $1.544M | $1.870M | $6.416M |
| YoY Change | -49.9% | -25.71% | 108.18% |
| % of Gross Profit | |||
| Depreciation & Amortization | $40.00K | $89.00K | |
| YoY Change | 2866.67% | ||
| % of Gross Profit | |||
| Operating Expenses | $3.379M | $3.590M | $13.55M |
| YoY Change | -39.52% | 17.24% | 142.56% |
| Operating Profit | |||
| YoY Change | |||
| Interest Expense | $229.0K | $109.0K | $1.212M |
| YoY Change | -87.86% | 990.0% | -35.77% |
| % of Operating Profit | |||
| Other Income/Expense, Net | |||
| YoY Change | |||
| Pretax Income | -$3.150M | -$3.481M | -$12.34M |
| YoY Change | -22.05% | 14.06% | 205.37% |
| Income Tax | |||
| % Of Pretax Income | |||
| Net Earnings | -$3.150M | -$3.481M | -$12.34M |
| YoY Change | -22.05% | 14.06% | 205.37% |
| Net Earnings / Revenue | |||
| Basic Earnings Per Share | |||
| Diluted Earnings Per Share | -$0.27 | -$300.2K | -$1.07 |
| COMMON SHARES | |||
| Basic Shares Outstanding | 11.78M shares | ||
| Diluted Shares Outstanding |
Balance Sheet
| Concept | 2022 Q4 | 2022 Q2 | 2022 |
|---|---|---|---|
| SHORT-TERM ASSETS | |||
| Cash & Short-Term Investments | $7.090M | $10.37M | $7.090M |
| YoY Change | -35.91% | 943.66% | -35.91% |
| Cash & Equivalents | |||
| Short-Term Investments | $3.547M | $6.025M | $3.547M |
| Other Short-Term Assets | $36.00K | $23.00K | $160.0K |
| YoY Change | -7.69% | -6.43% | |
| Inventory | |||
| Prepaid Expenses | |||
| Receivables | |||
| Other Receivables | |||
| Total Short-Term Assets | $7.381M | $11.10M | $7.381M |
| YoY Change | -35.32% | 999.41% | -35.32% |
| LONG-TERM ASSETS | |||
| Property, Plant & Equipment | $306.0K | $314.0K | $306.0K |
| YoY Change | 1510.53% | 1993.33% | 1510.53% |
| Goodwill | |||
| YoY Change | |||
| Intangibles | |||
| YoY Change | |||
| Long-Term Investments | |||
| YoY Change | |||
| Other Assets | $23.00K | $35.00K | $23.00K |
| YoY Change | -5.41% | ||
| Total Long-Term Assets | $329.0K | $349.0K | $329.0K |
| YoY Change | 1631.58% | 571.15% | 1631.58% |
| TOTAL ASSETS | |||
| Total Short-Term Assets | $7.381M | $11.10M | $7.381M |
| Total Long-Term Assets | $329.0K | $349.0K | $329.0K |
| Total Assets | $7.710M | $11.45M | $7.710M |
| YoY Change | -32.55% | 978.44% | -32.55% |
| SHORT-TERM LIABILITIES | |||
| YoY Change | |||
| Accounts Payable | $498.0K | $120.0K | $498.0K |
| YoY Change | 1176.92% | 900.0% | 1176.92% |
| Accrued Expenses | $1.164M | ||
| YoY Change | 108.6% | ||
| Deferred Revenue | |||
| YoY Change | |||
| Short-Term Debt | $0.00 | $0.00 | $0.00 |
| YoY Change | |||
| Long-Term Debt Due | $64.00K | ||
| YoY Change | |||
| Total Short-Term Liabilities | $1.726M | $736.0K | $1.726M |
| YoY Change | 189.11% | 488.8% | 189.11% |
| LONG-TERM LIABILITIES | |||
| Long-Term Debt | $147.0K | $190.0K | $147.0K |
| YoY Change | |||
| Other Long-Term Liabilities | $218.0K | $691.0K | $218.0K |
| YoY Change | -88.07% | -88.07% | |
| Total Long-Term Liabilities | $365.0K | $881.0K | $365.0K |
| YoY Change | -80.03% | -80.03% | |
| TOTAL LIABILITIES | |||
| Total Short-Term Liabilities | $1.726M | $736.0K | $1.726M |
| Total Long-Term Liabilities | $365.0K | $881.0K | $365.0K |
| Total Liabilities | $2.091M | $1.617M | $2.091M |
| YoY Change | -13.77% | 1193.6% | -13.77% |
| SHAREHOLDERS EQUITY | |||
| Retained Earnings | |||
| YoY Change | |||
| Common Stock | |||
| YoY Change | |||
| Preferred Stock | |||
| YoY Change | |||
| Treasury Stock (at cost) | |||
| YoY Change | |||
| Treasury Stock Shares | |||
| Shareholders Equity | $5.619M | $9.836M | $5.619M |
| YoY Change | |||
| Total Liabilities & Shareholders Equity | $7.710M | $11.45M | $7.710M |
| YoY Change | -32.55% | 978.44% | -32.55% |
Cashflow Statement
| Concept | 2022 Q4 | 2022 Q2 | 2022 |
|---|---|---|---|
| OPERATING ACTIVITIES | |||
| Net Income | -$3.150M | -$3.481M | -$12.34M |
| YoY Change | -22.05% | 14.06% | 205.37% |
| Depreciation, Depletion And Amortization | $40.00K | $89.00K | |
| YoY Change | 2866.67% | ||
| Cash From Operating Activities | -$4.290M | -$7.586M | |
| YoY Change | 964.52% | 392.92% | |
| INVESTING ACTIVITIES | |||
| Capital Expenditures | $30.00K | $70.00K | |
| YoY Change | -1600.0% | -511.76% | |
| Acquisitions | |||
| YoY Change | |||
| Other Investing Activities | -$6.020M | -$3.471M | |
| YoY Change | |||
| Cash From Investing Activities | -$6.050M | -$3.541M | |
| YoY Change | 302400.0% | 20729.41% | |
| FINANCING ACTIVITIES | |||
| Cash Dividend Paid | |||
| YoY Change | |||
| Common Stock Issuance & Retirement, Net | |||
| YoY Change | |||
| Debt Paid & Issued, Net | |||
| YoY Change | |||
| Cash From Financing Activities | 3.710M | 3.695M | |
| YoY Change | 430.0% | -68.95% | |
| NET CHANGE | |||
| Cash From Operating Activities | -4.290M | -7.586M | |
| Cash From Investing Activities | -6.050M | -3.541M | |
| Cash From Financing Activities | 3.710M | 3.695M | |
| Net Change In Cash | -6.630M | -7.432M | |
| YoY Change | -2347.46% | -171.83% | |
| FREE CASH FLOW | |||
| Cash From Operating Activities | -$4.290M | -$7.586M | |
| Capital Expenditures | $30.00K | $70.00K | |
| Free Cash Flow | -$4.320M | -$7.656M | |
| YoY Change | 977.31% | 403.02% |
Facts In Submission
| Frame | Concept Type | Concept / XBRL Key | Value | Unit |
|---|---|---|---|---|
| CY2021Q3 | nrsn |
Stock Option Vest Term
StockOptionVestTerm
|
P7M | |
| CY2022 | nrsn |
Research And Development Expense Others
ResearchAndDevelopmentExpenseOthers
|
usd | |
| CY2020 | nrsn |
Revaluation Of Warrants
RevaluationOfWarrants
|
usd | |
| CY2021 | ifrs-full |
Interest Income On Deposits
InterestIncomeOnDeposits
|
usd | |
| CY2020 | ifrs-full |
Interest Income On Deposits
InterestIncomeOnDeposits
|
usd | |
| CY2022 | dei |
Security12b Title
Security12bTitle
|
Ordinary Shares, no par value per share | |
| CY2022 | dei |
Trading Symbol
TradingSymbol
|
NRSN | |
| CY2022 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
usd | |
| CY2021 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
usd | |
| CY2022 | ifrs-full |
Insurance Finance Income Expenses From Insurance Contracts Issued Excluded From Profit Or Loss That Will Be Reclassified To Profit Or Loss Net Of Tax
InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax
|
usd | |
| CY2022 | dei |
Security Exchange Name
SecurityExchangeName
|
NASDAQ | |
| CY2020 | ifrs-full |
Insurance Finance Income Expenses From Insurance Contracts Issued Excluded From Profit Or Loss That Will Be Reclassified To Profit Or Loss Net Of Tax
InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax
|
usd | |
| CY2022Q2 | dei |
Entity Common Stock Shares Outstanding
EntityCommonStockSharesOutstanding
|
11781963 | shares |
| CY2022 | dei |
Entity Well Known Seasoned Issuer
EntityWellKnownSeasonedIssuer
|
No | |
| CY2020 | ifrs-full |
Reclassification Adjustments On Insurance Finance Income Expenses From Insurance Contracts Issued Excluded From Profit Or Loss Net Of Tax
ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax
|
usd | |
| CY2021 | nrsn |
Interests Expenses On Lease Liability
InterestsExpensesOnLeaseLiability
|
usd | |
| CY2020 | nrsn |
Interests Expenses On Lease Liability
InterestsExpensesOnLeaseLiability
|
usd | |
| CY2022 | nrsn |
Shares Of Ordinary Share Used In Computing Diluted Net Loss Per Share
SharesOfOrdinaryShareUsedInComputingDilutedNetLossPerShare
|
11504521 | shares |
| CY2020 | nrsn |
Shares Of Ordinary Share Used In Computing Diluted Net Loss Per Share
SharesOfOrdinaryShareUsedInComputingDilutedNetLossPerShare
|
5519061 | shares |
| CY2022 | dei |
Entity Voluntary Filers
EntityVoluntaryFilers
|
No | |
| CY2022 | dei |
Entity Current Reporting Status
EntityCurrentReportingStatus
|
Yes | |
| CY2022 | dei |
Entity Interactive Data Current
EntityInteractiveDataCurrent
|
Yes | |
| CY2022 | dei |
Entity Filer Category
EntityFilerCategory
|
Non-accelerated Filer | |
| CY2022 | dei |
Entity Emerging Growth Company
EntityEmergingGrowthCompany
|
true | |
| CY2021 | nrsn |
Shares Of Ordinary Share Used In Computing Diluted Net Loss Per Share
SharesOfOrdinaryShareUsedInComputingDilutedNetLossPerShare
|
6243411 | shares |
| CY2022 | dei |
Entity Ex Transition Period
EntityExTransitionPeriod
|
false | |
| CY2022 | dei |
Document Accounting Standard
DocumentAccountingStandard
|
International Financial Reporting Standards | |
| CY2022 | dei |
Entity Shell Company
EntityShellCompany
|
false | |
| CY2022 | dei |
Auditor Firm
AuditorFirmId
|
1057 | |
| CY2022 | dei |
Auditor Name
AuditorName
|
Somekh Chaikin | |
| CY2022 | dei |
Auditor Location
AuditorLocation
|
Tel-Aviv, Israel | |
| CY2020 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-0.51 | |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
3543000 | usd |
| CY2022 | dei |
Entity Address Address Line1
EntityAddressAddressLine1
|
11 HaMenofim Street | |
| CY2022 | dei |
Entity Address Address Line2
EntityAddressAddressLine2
|
Building B | |
| CY2022 | dei |
Entity Address City Or Town
EntityAddressCityOrTown
|
Herzliya | |
| CY2022 | dei |
Entity Address Postal Zip Code
EntityAddressPostalZipCode
|
562 | |
| CY2022 | dei |
Entity Address Country
EntityAddressCountry
|
IL | |
| CY2021 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-0.65 | |
| CY2022 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-1.07 | |
| CY2022 | dei |
Document Registration Statement
DocumentRegistrationStatement
|
false | |
| CY2022 | dei |
Document Annual Report
DocumentAnnualReport
|
true | |
| CY2022 | dei |
Document Period End Date
DocumentPeriodEndDate
|
2022-12-31 | |
| CY2022 | dei |
Current Fiscal Year End Date
CurrentFiscalYearEndDate
|
--12-31 | |
| CY2022 | dei |
Document Fiscal Year Focus
DocumentFiscalYearFocus
|
2022 | |
| CY2022 | dei |
Document Transition Report
DocumentTransitionReport
|
false | |
| CY2022 | dei |
Document Shell Company Report
DocumentShellCompanyReport
|
false | |
| CY2022 | dei |
Entity File Number
EntityFileNumber
|
001-41084 | |
| CY2022 | dei |
Entity Registrant Name
EntityRegistrantName
|
NeuroSense Therapeutics Ltd. | |
| CY2022 | dei |
Entity Incorporation State Country Code
EntityIncorporationStateCountryCode
|
L3 | |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
11063000 | usd |
| CY2022Q4 | ifrs-full |
Shortterm Deposits Not Classified As Cash Equivalents
ShorttermDepositsNotClassifiedAsCashEquivalents
|
3547000 | usd |
| CY2022Q4 | ifrs-full |
Other Current Receivables
OtherCurrentReceivables
|
255000 | usd |
| CY2021Q4 | ifrs-full |
Other Current Receivables
OtherCurrentReceivables
|
310000 | usd |
| CY2022Q4 | ifrs-full |
Shortterm Deposits Classified As Cash Equivalents
ShorttermDepositsClassifiedAsCashEquivalents
|
36000 | usd |
| CY2021Q4 | ifrs-full |
Shortterm Deposits Classified As Cash Equivalents
ShorttermDepositsClassifiedAsCashEquivalents
|
39000 | usd |
| CY2022Q4 | ifrs-full |
Current Assets
CurrentAssets
|
7381000 | usd |
| CY2021Q4 | ifrs-full |
Current Assets
CurrentAssets
|
11412000 | usd |
| CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
77000 | usd |
| CY2021Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
19000 | usd |
| CY2022Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
229000 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Noncash Assets Pledged As Collateral For Which Transferee Has Right By Contract Or Custom To Sell Or Repledge Collateral
NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
|
23000 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Assets
NoncurrentAssets
|
329000 | usd |
| CY2021Q4 | ifrs-full |
Noncurrent Assets
NoncurrentAssets
|
19000 | usd |
| CY2022Q4 | ifrs-full |
Assets
Assets
|
7710000 | usd |
| CY2021Q4 | ifrs-full |
Assets
Assets
|
11431000 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
498000 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
39000 | usd |
| CY2022Q4 | ifrs-full |
Other Current Payables
OtherCurrentPayables
|
1228000 | usd |
| CY2021Q4 | ifrs-full |
Other Current Payables
OtherCurrentPayables
|
558000 | usd |
| CY2022Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
1726000 | usd |
| CY2021Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
597000 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
147000 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Government Grants
NoncurrentGovernmentGrants
|
218000 | usd |
| CY2021Q4 | ifrs-full |
Noncurrent Government Grants
NoncurrentGovernmentGrants
|
1828000 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Liabilities
NoncurrentLiabilities
|
365000 | usd |
| CY2021Q4 | ifrs-full |
Noncurrent Liabilities
NoncurrentLiabilities
|
1828000 | usd |
| CY2022Q4 | ifrs-full |
Liabilities
Liabilities
|
2091000 | usd |
| CY2021Q4 | ifrs-full |
Liabilities
Liabilities
|
2425000 | usd |
| CY2022Q4 | ifrs-full |
Share Premium
SharePremium
|
26405000 | usd |
| CY2021Q4 | ifrs-full |
Share Premium
SharePremium
|
17452000 | usd |
| CY2022Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-20786000 | usd |
| CY2021Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-8446000 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
5619000 | usd |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
9006000 | usd |
| CY2022Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
7710000 | usd |
| CY2021Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
11431000 | usd |
| CY2022 | nrsn |
Research And Developments Expenses
ResearchAndDevelopmentsExpenses
|
6416000 | usd |
| CY2021 | nrsn |
Research And Developments Expenses
ResearchAndDevelopmentsExpenses
|
3082000 | usd |
| CY2020 | nrsn |
Research And Developments Expenses
ResearchAndDevelopmentsExpenses
|
2495000 | usd |
| CY2022 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
7136000 | usd |
| CY2021 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
2505000 | usd |
| CY2020 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
393000 | usd |
| CY2022 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-13552000 | usd |
| CY2021 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-5587000 | usd |
| CY2020 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-2888000 | usd |
| CY2022 | ifrs-full |
Finance Costs
FinanceCosts
|
45000 | usd |
| CY2021 | ifrs-full |
Finance Costs
FinanceCosts
|
1186000 | usd |
| CY2020 | ifrs-full |
Finance Costs
FinanceCosts
|
1000 | usd |
| CY2022 | ifrs-full |
Finance Income
FinanceIncome
|
1257000 | usd |
| CY2021 | ifrs-full |
Finance Income
FinanceIncome
|
2732000 | usd |
| CY2020 | ifrs-full |
Finance Income
FinanceIncome
|
61000 | usd |
| CY2022 | ifrs-full |
Finance Income Cost
FinanceIncomeCost
|
1212000 | usd |
| CY2021 | ifrs-full |
Finance Income Cost
FinanceIncomeCost
|
1546000 | usd |
| CY2020 | ifrs-full |
Finance Income Cost
FinanceIncomeCost
|
60000 | usd |
| CY2022 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-12340000 | usd |
| CY2021 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-4041000 | usd |
| CY2020 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-2828000 | usd |
| CY2022 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-1.07 | |
| CY2021 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-0.65 | |
| CY2020 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-0.51 | |
| CY2019Q4 | ifrs-full |
Equity
Equity
|
918000 | usd |
| CY2020 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
2061000 | usd |
| CY2020 | nrsn |
Net Loss And Comprehensive Loss
NetLossAndComprehensiveLoss
|
-2828000 | usd |
| CY2020 | nrsn |
Issuance Of Ordinary Shares Net
IssuanceOfOrdinarySharesNet
|
508000 | usd |
| CY2020Q4 | ifrs-full |
Equity
Equity
|
659000 | usd |
| CY2021 | nrsn |
Issuance Of Safe Instruments
IssuanceOfSAFEInstruments
|
800000 | usd |
| CY2021 | ifrs-full |
Increase Decrease Through Exercise Of Warrants Equity
IncreaseDecreaseThroughExerciseOfWarrantsEquity
|
1311000 | usd |
| CY2021 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
4716000 | usd |
| CY2021 | nrsn |
Issuance Of Ordinary Shares Net Upon Ipo
IssuanceOfOrdinarySharesNetUponIPO
|
5561000 | usd |
| CY2021 | nrsn |
Net Loss And Comprehensive Loss
NetLossAndComprehensiveLoss
|
-4041000 | usd |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
9006000 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
4735000 | usd |
| CY2022 | nrsn |
Net Loss And Comprehensive Loss
NetLossAndComprehensiveLoss
|
-12340000 | usd |
| CY2022 | ifrs-full |
Issue Of Equity
IssueOfEquity
|
-96000 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Exercise Of Warrants Equity
IncreaseDecreaseThroughExerciseOfWarrantsEquity
|
4314000 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
5619000 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-12340000 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-4041000 | usd |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-2828000 | usd |
| CY2022 | ifrs-full |
Adjustments For Depreciation Expense
AdjustmentsForDepreciationExpense
|
89000 | usd |
| CY2021 | ifrs-full |
Adjustments For Depreciation Expense
AdjustmentsForDepreciationExpense
|
3000 | usd |
| CY2020 | ifrs-full |
Adjustments For Depreciation Expense
AdjustmentsForDepreciationExpense
|
3000 | usd |
| CY2022 | us-gaap |
Employee Benefits And Share Based Compensation
EmployeeBenefitsAndShareBasedCompensation
|
5105000 | usd |
| CY2021 | us-gaap |
Employee Benefits And Share Based Compensation
EmployeeBenefitsAndShareBasedCompensation
|
4159000 | usd |
| CY2020 | us-gaap |
Employee Benefits And Share Based Compensation
EmployeeBenefitsAndShareBasedCompensation
|
2061000 | usd |
| CY2022 | ifrs-full |
Adjustments For Fair Value Gains Losses
AdjustmentsForFairValueGainsLosses
|
-1166000 | usd |
| CY2021 | ifrs-full |
Adjustments For Fair Value Gains Losses
AdjustmentsForFairValueGainsLosses
|
-2732000 | usd |
| CY2021 | ifrs-full |
Adjustments For Gain Loss On Disposals Property Plant And Equipment
AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment
|
8000 | usd |
| CY2022 | nrsn |
Finance Expense Income
FinanceExpenseIncome
|
24000 | usd |
| CY2021 | nrsn |
Finance Expense Income
FinanceExpenseIncome
|
-791000 | usd |
| CY2020 | nrsn |
Finance Expense Income
FinanceExpenseIncome
|
2000 | usd |
| CY2022 | nrsn |
Increase In Other Receivables
IncreaseInOtherReceivables
|
-55000 | usd |
| CY2021 | nrsn |
Increase In Other Receivables
IncreaseInOtherReceivables
|
204000 | usd |
| CY2020 | nrsn |
Increase In Other Receivables
IncreaseInOtherReceivables
|
12000 | usd |
| CY2022 | ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
459000 | usd |
| CY2021 | ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
-16000 | usd |
| CY2020 | ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
32000 | usd |
| CY2022 | ifrs-full |
Adjustments For Increase Decrease In Other Operating Payables
AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
|
236000 | usd |
| CY2021 | ifrs-full |
Adjustments For Increase Decrease In Other Operating Payables
AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
|
493000 | usd |
| CY2020 | ifrs-full |
Adjustments For Increase Decrease In Other Operating Payables
AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
|
51000 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-7586000 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-1539000 | usd |
| CY2020 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-695000 | usd |
| CY2022 | ifrs-full |
Interest Received Classified As Investing Activities
InterestReceivedClassifiedAsInvestingActivities
|
49000 | usd |
| CY2022 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
70000 | usd |
| CY2021 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
17000 | usd |
| CY2020 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
9000 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Decrease Increase In Shortterm Deposits And Investments
CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments
|
-3500000 | usd |
| CY2022 | nrsn |
Investment In Restricted Deposits
InvestmentInRestrictedDeposits
|
20000 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-3541000 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-17000 | usd |
| CY2020 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-9000 | usd |
| CY2021 | nrsn |
Issuance Of Safe Instrument
IssuanceOfSAFEInstrument
|
800000 | usd |
| CY2022 | nrsn |
Payment In Respect Of Cancellation Of Options
PaymentInRespectOfCancellationOfOptions
|
-96000 | usd |
| CY2022 | ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
3870000 | usd |
| CY2021 | ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
1238000 | usd |
| CY2022 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
79000 | usd |
| CY2021 | ifrs-full |
Proceeds From Issuing Shares
ProceedsFromIssuingShares
|
9864000 | usd |
| CY2020 | ifrs-full |
Proceeds From Issuing Shares
ProceedsFromIssuingShares
|
508000 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
3695000 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
11902000 | usd |
| CY2020 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
508000 | usd |
| CY2022 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
-88000 | usd |
| CY2021 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
18000 | usd |
| CY2022 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
-7520000 | usd |
| CY2021 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
10364000 | usd |
| CY2020 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
-196000 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
11063000 | usd |
| CY2020Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
699000 | usd |
| CY2019Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
895000 | usd |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents Classified As Part Of Disposal Group Held For Sale
CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale
|
3543000 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents Classified As Part Of Disposal Group Held For Sale
CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale
|
11063000 | usd |
| CY2020Q4 | ifrs-full |
Cash And Cash Equivalents Classified As Part Of Disposal Group Held For Sale
CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale
|
699000 | usd |
| CY2022 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
306000 | usd |
| CY2022 | ifrs-full |
Proceeds From Exercise Of Warrants
ProceedsFromExerciseOfWarrants
|
444000 | usd |
| CY2021 | nrsn |
Exercise Of Options
ExerciseOfOptions
|
76000 | usd |
| CY2022 | ifrs-full |
Disclosure Of General Information About Financial Statements Explanatory
DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>Note 1 — General</b></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>A.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt">NeuroSense Therapeutics Ltd. (“NeuroSense” or the “Company”) was incorporated in Israel on February 13, 2017. NeuroSense is a clinical-stage pharmaceutical company focused on discovering and developing treatments for patients suffering from debilitating neurodegenerative diseases. The Company’s lead product candidate, PrimeC, is a novel oral formulation of a fixed dose combination composed of a specific ratio and doses of two FDA-approved drugs.</span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">In addition to PrimeC, the Company has initiated research and development efforts in Alzheimer’s disease and Parkinson’s disease, with a similar strategy of combined products.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company’s ordinary shares and warrants began trading on the Nasdaq Capital Market on December 9, 2021 under the ticker symbols “NRSN” and “NRSNW,” respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>B.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt">The Company currently has no products approved for sale and the Company’s operations have been funded primarily by its shareholders. To date, the Company has generated no sales or revenues, has incurred losses and expects to incur significant additional losses due to the continuing focus on the research, development, clinical activities of its product candidates, preclinical programs, business development, organizational structure and to advance the programs within the Company’s pipeline. Consequently, its operations are subject to all the risks inherent in the establishment of a pre-revenue business enterprise as well as those risks associated with a company engaged in the research and development of pharmaceutical compounds.</span></td> </tr></table><p style="text-align: justify; margin-top: 0; margin-bottom: 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Based on current expected level of operating expenditures, the Company’s cash resources as at December 31, 2022 shall not be sufficient to fund the Company’s operations for a period of at least 12 months from the approval of these consolidated financial statements, assuming that the Company will continue its development plan in accordance with the original pipeline and without delaying or slowing down the progress of its plans. The Company will require additional cash to fund the execution of its mid and long-term development program. The Company anticipates raising additional funds through public or private sales of debt or equity securities, collaborative arrangements, or some combination thereof. Whilst management is progressing with its plans to secure external financing, these still require approval by third parties, and accordingly, there is no assurance that any such arrangement will be entered into or that financing will be available when needed in order to allow it to continue its operations, or if available, on terms favorable or acceptable to it.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">In the event financing is not obtained, the Company may pursue cost cutting measures or may be required to delay, reduce the scope of, or eliminate any of its development programs or clinical trials, these events could have a material adverse effect on its business. These factors raise significant doubt about the Company ability to continue as a going concern. The consolidated financial statements do not include any adjustments relating to recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>C.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt">On October 3, 2022, the Company established a US based subsidiary, NeuroSense US Inc. (“Subsidiary”). From establishment through December 31, 2022, the Subsidiary had no activity. The subsidiary will perform research and development activity and engage in possible collaboration agreements.</span></td> </tr></table> | |
| CY2022 | ifrs-full |
Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>Note 2 — Basis of Preparation</b></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>A.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Statement of Compliance</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board. </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">These consolidated financial statements were authorized for issuance by the board of directors of the Company on March 20, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>B.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Basis of Measurement</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The consolidated financial statements have been prepared on the historical cost basis except for the following assets and liabilities: Financial instruments, derivatives and other assets and liabilities measured at fair value through profit or loss (see note 16)</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">For further information regarding the measurement of these assets and liabilities see Note 2(B) regarding significant accounting policies.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>C.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Functional and presentation currency</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These consolidated financial statements are presented in U.S. dollars (“$”), which is the Company’s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated. The U.S. dollar is the currency of the primary economic environment in which the Company operates and expects to operate in the foreseeable future.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Transactions in currencies other than the U.S. dollar are translated to the functional currency of the Company at exchange rates as of the date of each relevant transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the exchange rate at that date. The foreign currency gain or loss on monetary items is the difference between amortized cost in the functional currency at the beginning of the year, adjusted for effective interest rates and payments during the year, and the amortized cost in foreign currency translated at the exchange rate at the end of the year.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the relevant transaction.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Foreign currency differences arising on translation are recognized in the consolidated statement of income as financing expenses or income.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Below are details regarding the exchange rate of the New Israeli Shekel (“NIS”), the Euro and the GBP:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Euro</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">GBP</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">NIS</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">December 31, 2022</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">1.07</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">1.20</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">0.28</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td>December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.35</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.32</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.22</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.36</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.31</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Change in percentages:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Year ended December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5.3</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11.1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12.5</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; "> <td>Year ended December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7.3</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.73</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.2</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Year ended December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9.3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.5</td><td style="text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt"><b>D.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Operating Cycle</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">The Company’s operating cycle is one year.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>E.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Use of estimates and judgment</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The preparation of consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The preparation of accounting estimates used in the preparation of the Company’s consolidated financial statements requires that management make assumptions regarding circumstances and events that involve considerable uncertainty. Company management prepares these estimates on the basis of past experience, various facts, external circumstances, and reasonable assumptions according to the pertinent circumstances of each estimate. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized in the period in which the estimates are revised and in any future periods affected.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Below is information about significant assumptions made by the Company’s management with respect to estimates and judgments:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="text-decoration:underline">Share-based payment transactions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Estimating fair value for share-based payment transactions requires a determination of the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires a determination of the most appropriate inputs to the valuation model, including the fair value of the Company’s ordinary shares, the expected life of the share option, volatility, and related assumptions. For the measurement of the fair value of equity-settled transactions at the grant date and thereafter, the Company uses the Black-Scholes formula or the Binomial pricing model. In applying these options pricing models, before the Company’s shares began trading on Nasdaq, the Company determined the fair value of its ordinary shares using different approaches.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">See Note 10 for further information.</p> | |
| CY2022 | ifrs-full |
Disclosure Of Summary Of Significant Accounting Policies Explanatory
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 3 — Significant Accounting Policies</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The accounting policies set out below have been applied consistently for all periods presented in these consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>A.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Cash and cash equivalent</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Cash equivalents are short-term, highly liquid investments that are readily convertible to cash with a maturity of three months or less at the date of acquisition, to be cash equivalents.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>B.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Short-term bank deposit</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Short-term bank deposits are deposits with maturities of more than three months and less than one year. As of December 31, 2022, the Company’s bank deposits are denominated mainly in U.S. dollars and bears yearly interest at weighted average rates of 2.3%-6.30%. Short-term bank deposits are presented at their cost, including accrued interest.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>C.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Property, plant and equipment</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(1)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Recognition and measurement</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Cost includes expenditures that are directly attributable to the acquisition of the asset. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Gain and loss on disposal of a property, plant and equipment item is determined by comparing the net proceeds from disposal with the carrying amount of the asset, and is recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(2)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Subsequent costs</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The cost of replacing property, plant and equipment and other subsequent expenses is capitalized if it is probable that the future economic benefits associated with them will flow to the Company and their cost can be measured reliably.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(3)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Depreciation</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Depreciation is a systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount is the cost of the asset, or other amount substituted for cost, less its residual value.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">An asset is depreciated from the date it is ready for use, meaning the date it reaches the location and condition required for it to operate in the manner intended by management.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives of each part of the property, plant and equipment, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Annual depreciation rates are:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Computers and peripherals and equipment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 15%; text-align: center">33</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Office furniture and equipment</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-size: 10pt">7 – 15</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Leasehold improvements</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-size: 10pt">The shorter of the lease term and the useful life</span></td><td style="text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Depreciation methods, useful lives and residual values are reviewed at the end of each reporting year and adjusted if appropriate.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>D.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Financial instruments</b></span></td> </tr></table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(1)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Non-derivative financial assets</b></span></td> </tr></table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b><i>Initial recognition and measurement of financial assets</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><b><i> </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company initially recognizes receivables and debt instruments issued on the date that they are created. All other financial assets are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. A financial asset is initially measured at fair value plus transaction costs that are directly attributable to the acquisition or issuance of the financial asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b><i>Derecognition of financial assets</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><b><i> </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets are derecognized when the contractual rights of the Company to the cash flows from the asset expire, or the Company transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset were transferred. When the Company retains substantially all of the risks and rewards of ownership of the financial asset, it continues to recognize the financial asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b><i>Classification of financial assets into categories and the accounting treatment of each category</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><b><i> </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets are classified at initial recognition to one of the following measurement categories: amortized cost; fair value through other comprehensive income – investments in debt instruments; fair value through other comprehensive income – investments in equity instruments; or fair value through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets are not reclassified in subsequent periods unless, and only if, the Company changes its business model for the management of financial debt assets, in which case the affected financial debt assets are reclassified at the beginning of the period following the change in the business model.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated at fair value through profit or loss:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.5in"/><td style="width: 0.25in; text-align: justify">-</td><td style="text-align: justify">It is held within a business model whose objective is to hold assets so as to collect contractual cash flows; and</td> </tr></table><p style="text-align: justify; margin-top: 0; margin-bottom: 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.5in"/><td style="width: 0.25in; text-align: justify">-</td><td style="text-align: justify">The contractual terms of the financial asset give rise to cash flows representing solely payments of principal and interest on the principal amount outstanding on specified dates.</td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has balances of other receivables and deposits that are held within a business model whose objective is collecting contractual cash flows. The contractual cash flows of these financial assets represent solely payments of principal and interest that reflects consideration for the time value of money and the credit risk. Accordingly, these financial assets are measured at amortized cost.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b><i>Subsequent measurement and gains and losses</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial assets at amortized cost</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These assets are subsequently measured at amortized cost using the effective interest method. The amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(2)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Non-derivative financial liabilities</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Non-derivative financial liabilities include finance lease liabilities, trade and other payables.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Initial recognition of financial liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Financial liabilities are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Subsequent measurement of financial liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Financial liabilities are recognized initially at fair value less any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method. Transaction costs directly attributable to an expected issuance of an instrument that will be classified as a financial liability are recognized as an asset in the framework of deferred expenses in the consolidated statement of financial position. These transaction costs are deducted from the financial liability upon its initial recognition or are amortized as financing expenses in the statement of profit or loss and when the issuance is no longer expected to occur.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Derecognition of financial liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial liabilities are derecognized when the obligation of the Company, as specified in the agreement, expires or when it is discharged or cancelled.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Offset of financial instruments</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Company currently has a legal right to offset the amounts and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(3)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Derivative financial liabilities</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="text-decoration:underline">Measurement of derivative financial instruments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.65pt; text-align: justify; text-indent: 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Derivatives are recognized initially at fair value. Attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are recognized in profit or loss, as financing income or expense.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(4)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Share capital</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of the shares are recognized as a deduction from equity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="text-decoration:underline">Issuance of parcel of securities</span> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The consideration received from the issuance of a parcel of securities is attributed initially to financial liabilities that are measured each period at fair value through profit or loss, and then to financial liabilities that are measured only upon initial recognition at fair value. The remaining amount is the value of the equity component.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Direct issuance costs are attributed to the specific securities in respect of which they were incurred, whereas joint issuance costs are attributed to the securities on a proportionate basis according to the allocation of the consideration from the issuance of the parcel, as described above.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>E.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Research and Development</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss when incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditures, including patent registration costs, are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">As of December 31, 2022, no development expenditures have met the recognition criteria and thus the Company expensed all of its development expenditures as incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>F.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Impairment of non-financial assets</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Assets that are subject to depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use. For the purposes of assessing impairment, assets are grouped together into the smallest group of assets that generates separately identifiable cash flows (cash-generating units).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The carrying amounts of the Company’s non-financial assets reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"><span style="font-size: 10pt"><b>G.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Employee benefits</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; font-size: 10pt"><span style="font-size: 10pt"><b>(1)</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Post-employment benefits</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company’s liability for severance pay for its employees is calculated pursuant to Israeli Severance Pay Law (1963) (the “Severance Pay Law”). The Company’s liability is covered by monthly deposits with severance pay funds and insurance policies. For all of the Company’s employees, the payments to pension funds and to insurance companies exempt the Company from any obligation towards its employees, in accordance with Section 14 of the Severance Pay Law, which is accounted for as a defined contribution plan. Accumulated amounts in pension funds and in insurance companies are not under the Company’s control or management and, accordingly, neither those amounts nor the corresponding accrual for severance pay are presented in the consolidated statements of financial position.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognized as an expense in profit or loss in the periods during which related services are rendered by employees. Contributions to a defined contribution plan that are due more than 12 months after the end of the period in which the employees render the service are discounted to their present value.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has a defined contribution plan in respect of the Company’s liability to pay the savings component of provident funds and in respect of those of its employees who are subject to Section 14 of the Severance Pay Law – 1963.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>(2)</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Share based payment</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at the grant date. The fair value is determined using an acceptable option pricing model.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As for other service providers, the cost of each transactions is measured at the fair value of the goods or services received as consideration for equity instruments. In cases where the fair value of the goods or services received as consideration for equity instruments cannot be measured, such goods or services are measured by reference to the fair value of the equity instruments granted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The cost of equity-settled transactions is recognized in profit or loss, together with a corresponding increase in equity, during the period in which the performance and/or service conditions are satisfied, ending on the date on which the relevant employees become fully entitled to the award (the “vesting period”).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The cumulative expense recognized for equity-settled transactions at the end of each reporting period until the vesting date reflects the extent to which the vesting period has expired and the Company’s best estimate of the number of equity instruments that will ultimately vest.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The expense or income recognized in profit or loss represents the change between the cumulative expense recognized at the end of the reporting period and the cumulative expense recognized at the end of the previous reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">No expense is recognized for awards that do not ultimately vest, except for awards where vesting is conditional upon a market condition, which are treated as vested irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">If the Company modifies the conditions on which equity-instruments were granted, an additional expense is recognized for any modification that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee/other service provider at the modification date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>H.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Loss per share</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company presents basic and diluted loss per share for its ordinary shares. Basic loss per share is calculated by dividing the loss attributable to holders of ordinary shares of the Company by the weighted average number of ordinary shares outstanding during the year. Diluted loss per share is determined by adjusting the loss attributable to holders of ordinary shares of the Company and the weighted average number of ordinary shares outstanding, for the effects of all dilutive potential ordinary shares.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>I.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Provisions</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A provision is recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When the Company expects part or all of the expense to be reimbursed, for example under an insurance contract, the reimbursement is recognized as a separate asset but only when the reimbursement is virtually certain. The expense is recognized in the statement of profit or loss net of any reimbursement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>J.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Income tax</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Income tax includes current and deferred tax. Current tax is the expected tax payable (or receivable) on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A provision for uncertain tax positions, or reduction in deferred tax asset, is recognized when it is more probable than not that the Company will have to use its economic resources to pay the obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Deferred tax is recognized for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. A deferred tax asset is recognized for unused tax losses, tax benefits and deductible temporary differences, to the extent that it is probable that there will be future taxable profits against which such tax benefits can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2022, no deferred tax assets have been recorded since it is not probable that the Company will have future taxable income against which any tax losses, benefits or deductible temporary differences can be utilized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>K.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Financing income and expenses</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financing income includes interest income and foreign currency gains or losses and revaluation of liability measured in fair value through profit or loss. Interest income is recognized as it accrues using the effective interest method. Financing expense includes mainly bank charges, interest of lease liability and foreign currency losses. Foreign currency gains and losses on financial assets and financial liabilities are reported on a net basis as either financing income or financing expenses, depending on whether foreign currency movements are in a net gain or net loss position.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Interest income or expense is recognized using the effective interest method. Generally, in calculating interest income and expense, the effective interest rate is applied to the gross carrying amount of the financial asset or to the amortized cost of the financial liability, as applicable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"/><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>L.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b><span style="text-decoration:underline">Leases</span></b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During the reporting period, International Financial Reporting Standard 16, Leases (hereinafter: “IFRS 16” or “the standard”) become applicable to the Company’s consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">In accordance with IFRS 16, the Company recognizes a right-of-use asset and a lease liability at the commencement of the lease contract for all the leases in which the Company has a right to control identified assets for a specified period of time, other than exceptions specified in the standard. Accordingly, the Company recognizes depreciation and amortization expenses in respect of a right-of-use asset, tests a right-of-use asset for impairment in accordance with IAS 36 and recognizes financing expenses on a lease liability. Therefore, as from the date of January 1, 2022, lease payments relating to assets leased under an operating lease, which were presented as part of general and administrative expenses in the income statement, are capitalized to assets and written down as depreciation and amortization expenses.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On January 1, 2022, as a result of entering into a new lease agreement, the Company recognized a liability at the present value of the balance of future lease payments discounted at its incremental borrowing rate at that date calculated according to the average duration of the lease period which was 6% basis, and concurrently recognized a right-of-use asset at the same amount of the liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Furthermore, the Company apply the following expedients:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Applying the practical expedient regarding the recognition and measurement of short-term leases, for both leases that end within 12 months from the date of initial application and leases for a period of up to 12 months from the date of their commencement for all groups of underlying assets to which the right-of-use relates;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Presented hereunder are the main accounting policies following the application of IFRS 16 :</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Contracts that award the Company control over the use of a leased asset for a period of time in exchange for consideration, are accounted for as leases. Upon initial recognition, the Company recognizes a liability at the present value of the balance of future lease payments, and concurrently recognizes a right-of-use asset at the same amount of the lease liability, adjusted for any prepaid or accrued lease payments, plus initial direct costs incurred in respect of the lease.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Subsequent to initial recognition, the right-of-use asset is accounted for using the cost model, and depreciated over the shorter of the lease term or useful life of the asset, which is 4 years.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="text-decoration:underline">The lease term</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The lease term is the non-cancellable period of the lease plus periods covered by an extension or termination option if it is reasonably certain that the lessee will or will not exercise the option, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="text-decoration:underline">Variable lease payments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Variable lease payments that depend on an index or a rate, are initially measured using the index or rate existing at the commencement of the lease and are included in the measurement of the lease liability. When the cash flows of future lease payments change as the result of a change in an index or a rate, the balance of the liability is adjusted against the right-of-use asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Other variable lease payments that are not included in the measurement of the lease liability are recognized in profit or loss in the period in which the event or condition that triggers payment occurs. In 2022 and 2021 the effect of an increase in index were immaterial and as such the Company didn’t update the balance of the lease liability against the right-of-use asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><b>M.</b></td><td style="text-align: justify"><b><span style="text-decoration:underline">Subsidiary</span></b></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Subsidiary is an entity controlled by the Company. The financial statements of subsidiary are included in the consolidated financial statements from the date that control commences until the date that control is lost. Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements.</p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Property Plant And Equipment Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>C.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Property, plant and equipment</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(1)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Recognition and measurement</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Cost includes expenditures that are directly attributable to the acquisition of the asset. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Gain and loss on disposal of a property, plant and equipment item is determined by comparing the net proceeds from disposal with the carrying amount of the asset, and is recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(2)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Subsequent costs</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The cost of replacing property, plant and equipment and other subsequent expenses is capitalized if it is probable that the future economic benefits associated with them will flow to the Company and their cost can be measured reliably.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(3)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Depreciation</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Depreciation is a systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount is the cost of the asset, or other amount substituted for cost, less its residual value.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">An asset is depreciated from the date it is ready for use, meaning the date it reaches the location and condition required for it to operate in the manner intended by management.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives of each part of the property, plant and equipment, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Annual depreciation rates are:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Computers and peripherals and equipment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 15%; text-align: center">33</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Office furniture and equipment</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-size: 10pt">7 – 15</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Leasehold improvements</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-size: 10pt">The shorter of the lease term and the useful life</span></td><td style="text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Depreciation methods, useful lives and residual values are reviewed at the end of each reporting year and adjusted if appropriate.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt"> </p> | |
| CY2022 | nrsn |
Schedule Of Cash
ScheduleOfCash
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Denominated in NIS</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">229</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">693</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Denominated in USD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">* 3,309</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,359</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Denominated in EUR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Denominated in GBP</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,543</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,063</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left">(*)</td><td style="text-align: justify">Including short term bank deposit for a period of 1-2 months at an interest rate of 4.5%-6.0%.</td> </tr></table> | |
| CY2022Q4 | ifrs-full |
Cash
Cash
|
3543000 | usd |
| CY2022 | nrsn |
Computers And Peripherals And Equipment
ComputersAndPeripheralsAndEquipment
|
0.33 | pure |
| CY2022 | nrsn |
Leasehold Improvements
LeaseholdImprovements
|
The shorter of the lease term and the useful life | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Financial Instruments Explanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>D.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Financial instruments</b></span></td> </tr></table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(1)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Non-derivative financial assets</b></span></td> </tr></table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b><i>Initial recognition and measurement of financial assets</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><b><i> </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company initially recognizes receivables and debt instruments issued on the date that they are created. All other financial assets are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. A financial asset is initially measured at fair value plus transaction costs that are directly attributable to the acquisition or issuance of the financial asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b><i>Derecognition of financial assets</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><b><i> </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets are derecognized when the contractual rights of the Company to the cash flows from the asset expire, or the Company transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset were transferred. When the Company retains substantially all of the risks and rewards of ownership of the financial asset, it continues to recognize the financial asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b><i>Classification of financial assets into categories and the accounting treatment of each category</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><b><i> </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets are classified at initial recognition to one of the following measurement categories: amortized cost; fair value through other comprehensive income – investments in debt instruments; fair value through other comprehensive income – investments in equity instruments; or fair value through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets are not reclassified in subsequent periods unless, and only if, the Company changes its business model for the management of financial debt assets, in which case the affected financial debt assets are reclassified at the beginning of the period following the change in the business model.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated at fair value through profit or loss:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.5in"/><td style="width: 0.25in; text-align: justify">-</td><td style="text-align: justify">It is held within a business model whose objective is to hold assets so as to collect contractual cash flows; and</td> </tr></table><p style="text-align: justify; margin-top: 0; margin-bottom: 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.5in"/><td style="width: 0.25in; text-align: justify">-</td><td style="text-align: justify">The contractual terms of the financial asset give rise to cash flows representing solely payments of principal and interest on the principal amount outstanding on specified dates.</td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has balances of other receivables and deposits that are held within a business model whose objective is collecting contractual cash flows. The contractual cash flows of these financial assets represent solely payments of principal and interest that reflects consideration for the time value of money and the credit risk. Accordingly, these financial assets are measured at amortized cost.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b><i>Subsequent measurement and gains and losses</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial assets at amortized cost</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These assets are subsequently measured at amortized cost using the effective interest method. The amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(2)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Non-derivative financial liabilities</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Non-derivative financial liabilities include finance lease liabilities, trade and other payables.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Initial recognition of financial liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Financial liabilities are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Subsequent measurement of financial liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">Financial liabilities are recognized initially at fair value less any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method. Transaction costs directly attributable to an expected issuance of an instrument that will be classified as a financial liability are recognized as an asset in the framework of deferred expenses in the consolidated statement of financial position. These transaction costs are deducted from the financial liability upon its initial recognition or are amortized as financing expenses in the statement of profit or loss and when the issuance is no longer expected to occur.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Derecognition of financial liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial liabilities are derecognized when the obligation of the Company, as specified in the agreement, expires or when it is discharged or cancelled.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Offset of financial instruments</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Company currently has a legal right to offset the amounts and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(3)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Derivative financial liabilities</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="text-decoration:underline">Measurement of derivative financial instruments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.65pt; text-align: justify; text-indent: 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Derivatives are recognized initially at fair value. Attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are recognized in profit or loss, as financing income or expense.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>(4)</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Share capital</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of the shares are recognized as a deduction from equity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="text-decoration:underline">Issuance of parcel of securities</span> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The consideration received from the issuance of a parcel of securities is attributed initially to financial liabilities that are measured each period at fair value through profit or loss, and then to financial liabilities that are measured only upon initial recognition at fair value. The remaining amount is the value of the equity component.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Direct issuance costs are attributed to the specific securities in respect of which they were incurred, whereas joint issuance costs are attributed to the securities on a proportionate basis according to the allocation of the consideration from the issuance of the parcel, as described above.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Research And Development Expense Explanatory
DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>E.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Research and Development</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss when incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditures, including patent registration costs, are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">As of December 31, 2022, no development expenditures have met the recognition criteria and thus the Company expensed all of its development expenditures as incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Impairment Of Nonfinancial Assets Explanatory
DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>F.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Impairment of non-financial assets</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Assets that are subject to depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use. For the purposes of assessing impairment, assets are grouped together into the smallest group of assets that generates separately identifiable cash flows (cash-generating units).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The carrying amounts of the Company’s non-financial assets reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Employee Benefits Explanatory
DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"><span style="font-size: 10pt"><b>G.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Employee benefits</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; font-size: 10pt"><span style="font-size: 10pt"><b>(1)</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Post-employment benefits</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company’s liability for severance pay for its employees is calculated pursuant to Israeli Severance Pay Law (1963) (the “Severance Pay Law”). The Company’s liability is covered by monthly deposits with severance pay funds and insurance policies. For all of the Company’s employees, the payments to pension funds and to insurance companies exempt the Company from any obligation towards its employees, in accordance with Section 14 of the Severance Pay Law, which is accounted for as a defined contribution plan. Accumulated amounts in pension funds and in insurance companies are not under the Company’s control or management and, accordingly, neither those amounts nor the corresponding accrual for severance pay are presented in the consolidated statements of financial position.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognized as an expense in profit or loss in the periods during which related services are rendered by employees. Contributions to a defined contribution plan that are due more than 12 months after the end of the period in which the employees render the service are discounted to their present value.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has a defined contribution plan in respect of the Company’s liability to pay the savings component of provident funds and in respect of those of its employees who are subject to Section 14 of the Severance Pay Law – 1963.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>(2)</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Share based payment</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at the grant date. The fair value is determined using an acceptable option pricing model.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As for other service providers, the cost of each transactions is measured at the fair value of the goods or services received as consideration for equity instruments. In cases where the fair value of the goods or services received as consideration for equity instruments cannot be measured, such goods or services are measured by reference to the fair value of the equity instruments granted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The cost of equity-settled transactions is recognized in profit or loss, together with a corresponding increase in equity, during the period in which the performance and/or service conditions are satisfied, ending on the date on which the relevant employees become fully entitled to the award (the “vesting period”).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The cumulative expense recognized for equity-settled transactions at the end of each reporting period until the vesting date reflects the extent to which the vesting period has expired and the Company’s best estimate of the number of equity instruments that will ultimately vest.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The expense or income recognized in profit or loss represents the change between the cumulative expense recognized at the end of the reporting period and the cumulative expense recognized at the end of the previous reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">No expense is recognized for awards that do not ultimately vest, except for awards where vesting is conditional upon a market condition, which are treated as vested irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">If the Company modifies the conditions on which equity-instruments were granted, an additional expense is recognized for any modification that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee/other service provider at the modification date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Earnings Per Share Explanatory
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>H.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Loss per share</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company presents basic and diluted loss per share for its ordinary shares. Basic loss per share is calculated by dividing the loss attributable to holders of ordinary shares of the Company by the weighted average number of ordinary shares outstanding during the year. Diluted loss per share is determined by adjusting the loss attributable to holders of ordinary shares of the Company and the weighted average number of ordinary shares outstanding, for the effects of all dilutive potential ordinary shares.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p> | |
| CY2021Q4 | ifrs-full |
Cash
Cash
|
11063000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Trade And Other Receivables Explanatory
DisclosureOfTradeAndOtherReceivablesExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 5 — Other receivables</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Government agencies</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">24</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">102</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">107</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">76</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">255</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">310</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> | |
| CY2021 | nrsn |
Ordinary Shares
OrdinaryShares
|
2000000 | shares |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Provisions Explanatory
DescriptionOfAccountingPolicyForProvisionsExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>I.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Provisions</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A provision is recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">When the Company expects part or all of the expense to be reimbursed, for example under an insurance contract, the reimbursement is recognized as a separate asset but only when the reimbursement is virtually certain. The expense is recognized in the statement of profit or loss net of any reimbursement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Income Tax Explanatory
DescriptionOfAccountingPolicyForIncomeTaxExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>J.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Income tax</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Income tax includes current and deferred tax. Current tax is the expected tax payable (or receivable) on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A provision for uncertain tax positions, or reduction in deferred tax asset, is recognized when it is more probable than not that the Company will have to use its economic resources to pay the obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Deferred tax is recognized for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. A deferred tax asset is recognized for unused tax losses, tax benefits and deductible temporary differences, to the extent that it is probable that there will be future taxable profits against which such tax benefits can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2022, no deferred tax assets have been recorded since it is not probable that the Company will have future taxable income against which any tax losses, benefits or deductible temporary differences can be utilized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Finance Income And Costs Explanatory
DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>K.</b></span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><b>Financing income and expenses</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Financing income includes interest income and foreign currency gains or losses and revaluation of liability measured in fair value through profit or loss. Interest income is recognized as it accrues using the effective interest method. Financing expense includes mainly bank charges, interest of lease liability and foreign currency losses. Foreign currency gains and losses on financial assets and financial liabilities are reported on a net basis as either financing income or financing expenses, depending on whether foreign currency movements are in a net gain or net loss position.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Interest income or expense is recognized using the effective interest method. Generally, in calculating interest income and expense, the effective interest rate is applied to the gross carrying amount of the financial asset or to the amortized cost of the financial liability, as applicable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"/> | |
| CY2022Q1 | nrsn |
Lease Percentage
LeasePercentage
|
0.06 | pure |
| CY2022 | nrsn |
Lease Term
LeaseTerm
|
P4Y | |
| CY2022 | nrsn |
Description Of Accounting Policy For Subsidiary Textblock
DescriptionOfAccountingPolicyForSubsidiaryTextblock
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><b>M.</b></td><td style="text-align: justify"><b><span style="text-decoration:underline">Subsidiary</span></b></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Subsidiary is an entity controlled by the Company. The financial statements of subsidiary are included in the consolidated financial statements from the date that control commences until the date that control is lost. Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements.</p> | |
| CY2022 | ifrs-full |
Disclosure Of Cash And Cash Equivalents Explanatory
DisclosureOfCashAndCashEquivalentsExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 4 — Cash and cash equivalent </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Denominated in NIS</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">229</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">693</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Denominated in USD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">* 3,309</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,359</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Denominated in EUR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Denominated in GBP</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,543</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,063</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left">(*)</td><td style="text-align: justify">Including short term bank deposit for a period of 1-2 months at an interest rate of 4.5%-6.0%.</td> </tr></table> | |
| CY2022 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
79000 | usd |
| CY2021 | nrsn |
Tradable Warrants
TradableWarrants
|
2000000 | shares |
| CY2022 | nrsn |
Disclosure Of Other Receivables Table Text Bock
DisclosureOfOtherReceivablesTableTextBock
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Government agencies</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">24</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">102</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">107</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">76</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">255</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">310</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | nrsn |
Government Agencies
GovernmentAgencies
|
24000 | usd |
| CY2021Q4 | nrsn |
Government Agencies
GovernmentAgencies
|
102000 | usd |
| CY2022Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
124000 | usd |
| CY2021Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
132000 | usd |
| CY2022Q4 | nrsn |
Other Receivable
OtherReceivable
|
107000 | usd |
| CY2021Q4 | nrsn |
Other Receivable
OtherReceivable
|
76000 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Receivables
TradeAndOtherReceivables
|
255000 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Receivables
TradeAndOtherReceivables
|
310000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Property Plant And Equipment Explanatory
DisclosureOfPropertyPlantAndEquipmentExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 6 — Property, plant and equipment, net</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Balance as of December 31, 2022:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computers and<br/> peripherals<br/> and equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Office<br/> furniture and<br/> equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Leasehold<br/> improvements</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Cost:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Balance at January 1, 2022</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"> 8</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"> 16</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"> 24</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left">Purchases during the year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">58</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">70</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">Balance at December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">66</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">94</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td>Balance at January 1, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Depreciation during the year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">12</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance at December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">17</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt">Depreciated cost at December 31, 2022</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">52</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">22</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">77</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Balance as of December 31, 2021:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computers and<br/> peripherals<br/> and equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Office<br/> furniture and<br/> equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Leasehold<br/> improvements</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Cost:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Balance at January 1, 2021</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"> 5</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"> 2</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"> 9</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"> 16</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Purchases during the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Disposals during the year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-55">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance at December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">8</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">16</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-56">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">24</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at January 1, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-57; font-size: 10pt">(*</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Depreciation during the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-58">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Disposals during the year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-59">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance at December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt">Depreciated cost at December 31, 2021</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">15</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-62">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">19</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-size: 10pt">(*)</span></td> <td style="text-align: justify"><span style="font-size: 10pt">less than 1 thousand</span></td></tr> </table> | |
| CY2021Q4 | nrsn |
Cost Balances
CostBalances
|
24000 | usd |
| CY2022 | ifrs-full |
Amounts Incurred Deferred Acquisition Costs Arising From Insurance Contracts
AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts
|
70000 | usd |
| CY2022Q4 | nrsn |
Cost Balances
CostBalances
|
94000 | usd |
| CY2021Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
5000 | usd |
| CY2022 | ifrs-full |
Depreciation Property Plant And Equipment
DepreciationPropertyPlantAndEquipment
|
12000 | usd |
| CY2022Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
17000 | usd |
| CY2022 | us-gaap |
Costs And Expenses
CostsAndExpenses
|
77000 | usd |
| CY2020Q4 | nrsn |
Cost Balances
CostBalances
|
16000 | usd |
| CY2021 | ifrs-full |
Amounts Incurred Deferred Acquisition Costs Arising From Insurance Contracts
AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts
|
17000 | usd |
| CY2021 | nrsn |
Disposals Cost
DisposalsCost
|
-9000 | usd |
| CY2021Q4 | nrsn |
Cost Balances
CostBalances
|
24000 | usd |
| CY2020Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
3000 | usd |
| CY2021 | ifrs-full |
Depreciation Property Plant And Equipment
DepreciationPropertyPlantAndEquipment
|
3000 | usd |
| CY2021 | nrsn |
Disposals Accumulated Depreciation
DisposalsAccumulatedDepreciation
|
-1000 | usd |
| CY2021Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
5000 | usd |
| CY2021 | us-gaap |
Costs And Expenses
CostsAndExpenses
|
19000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Leases Explanatory
DisclosureOfLeasesExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 7 — Lease</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company has lease agreements with respect to offices. In December 2021, the Company entered into an office space lease agreement (which commenced on January 1, 2022). Monthly rent payments including utilities amount to approximately $7 thousand and indexed to CPI. The lease period is for 24 months with an option to extend the lease period for additional two periods of 12 months each and the Company expects to exercise the options for additional lease period. Accordingly, the Company recognized in the consolidated statement of financial position a right-of-use asset in the amount of $306 thousand concurrently with the recognition of a lease liability in the same amount.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="text-decoration:underline">Right-of-use-assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Carrying amounts of right-of-use assets and movement during the year:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">December 31, <br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>U.S. dollars<br/> in thousands </b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance as of January 1, 2022</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-63">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="width: 88%; text-align: left">Initial recognition</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">306</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Depreciation on right-of-use-assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(77</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt">Balance as of December 31, 2022</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">229</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="text-decoration:underline">Lease liability</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in">Maturity analysis of the Company’s lease liabilities</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">December 31, <br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>U.S. dollars<br/> in thousands</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left">Less than one year</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">64</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left">Two to four years</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">147</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">211</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left">Current maturities of lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">64</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left">Long-term lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">147</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in"><span style="text-decoration:underline">Additional information on leases</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0.25in">The following is a summary of weighted average remaining lease terms and discount rate for Company’s leases:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left">Lease term (years)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">3</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td>Weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6</td><td style="text-align: left">%</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in">The following are the amounts recognized in profit or loss:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">U.S. dollars<br/> in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left">Interest expenses on lease liability</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">15</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td>Amortization of right-of-use-assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">92</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in">Presented hereunder are the lease payments the Company paid in the year ended December 31, 2022:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Fixed payments</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">U.S. dollars <br/> in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Lease payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">79</td><td style="text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in"><span style="text-decoration:underline">Amounts recognized in the statement of cash flows</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended <br/> December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">U.S. dollars <br/> in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Repayment of lease liability</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">79</td><td style="text-align: left"> </td></tr> </table> | |
| CY2022 | ifrs-full |
Rental Income
RentalIncome
|
7000 | usd |
| CY2022 | ifrs-full |
Additions To Rightofuse Assets
AdditionsToRightofuseAssets
|
306000 | usd |
| CY2022 | ifrs-full |
Gains Losses On Initial Recognition Of Biological Assets For Current Period
GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod
|
306000 | usd |
| CY2022 | ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
77000 | usd |
| CY2022Q4 | ifrs-full |
Liabilities Arising From Financing Activities
LiabilitiesArisingFromFinancingActivities
|
229000 | usd |
| CY2021Q4 | nrsn |
Proceeds From Options Exercise Price
ProceedsFromOptionsExercisePrice
|
76000 | usd |
| CY2022Q4 | ifrs-full |
Other Receivables
OtherReceivables
|
47000 | usd |
| CY2021Q4 | ifrs-full |
Number Of Shares Issued But Not Fully Paid
NumberOfSharesIssuedButNotFullyPaid
|
2000000 | shares |
| CY2022 | ifrs-full |
Disclosure Of Maturity Analysis Of Operating Lease Payments Explanatory
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">December 31, <br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>U.S. dollars<br/> in thousands</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left">Less than one year</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">64</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left">Two to four years</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">147</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">211</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left">Current maturities of lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">64</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left">Long-term lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">147</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p> | |
| CY2022Q4 | nrsn |
Maturity Lease Less Than One Year
MaturityLeaseLessThanOneYear
|
64000 | usd |
| CY2022Q4 | nrsn |
Maturity Lease Two To Four Years
MaturityLeaseTwoToFourYears
|
147000 | usd |
| CY2022Q4 | nrsn |
Maturity Lease Total
MaturityLeaseTotal
|
211000 | usd |
| CY2022Q4 | ifrs-full |
Other Financial Liabilities
OtherFinancialLiabilities
|
64000 | usd |
| CY2022Q4 | ifrs-full |
Financial Liabilities
FinancialLiabilities
|
147000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Indirect Measurement Of Fair Value Of Goods Or Services Received Share Options Granted During Period Explanatory
DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left">Lease term (years)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">3</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td>Weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6</td><td style="text-align: left">%</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p> | |
| CY2022 | nrsn |
Lease Termyears
LeaseTermyears
|
P3Y | |
| CY2022 | ifrs-full |
Description Of Risk Free Interest Rate Share Options Granted
DescriptionOfRiskFreeInterestRateShareOptionsGranted
|
0.06 | pure |
| CY2022 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
15000 | usd |
| CY2022 | ifrs-full |
Amortisation Expense
AmortisationExpense
|
77000 | usd |
| CY2022 | ifrs-full |
Other Adjustments To Reconcile Profit Loss
OtherAdjustmentsToReconcileProfitLoss
|
92000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities Explanatory
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory
|
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Fixed payments</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">U.S. dollars <br/> in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Lease payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">79</td><td style="text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p> | |
| CY2022 | ifrs-full |
Expense Relating To Variable Lease Payments Not Included In Measurement Of Lease Liabilities
ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
|
79000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Trade And Other Payables Explanatory
DisclosureOfTradeAndOtherPayablesExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 8 — Other payables</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">U.S. dollars<br/> in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Employees and payroll accruals (*)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">751</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">115</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Short term lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Accrued expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">413</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">443</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,228</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">558</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left">(*)</td><td style="text-align: justify">includes share-based payment compensation liability of $ 370 thousand. See note 14.</td> </tr></table> | |
| CY2022Q4 | nrsn |
Short Term Lease Liability
ShortTermLeaseLiability
|
64000 | usd |
| CY2022Q4 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
413000 | usd |
| CY2021Q4 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
443000 | usd |
| CY2022Q4 | ifrs-full |
Other Payables
OtherPayables
|
1228000 | usd |
| CY2021Q4 | ifrs-full |
Other Payables
OtherPayables
|
558000 | usd |
| CY2022Q4 | ifrs-full |
Liabilities From Sharebased Payment Transactions2011
LiabilitiesFromSharebasedPaymentTransactions2011
|
370000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Share Capital Reserves And Other Equity Interest Explanatory
DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 9 — Shareholders’ Equity</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-size: 10pt"><b>A.</b></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><b>Share capital</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of shares<br/> December 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Authorized<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Issued and<br/> paid 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Authorized<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Issued and<br/> paid 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; padding-bottom: 4pt">Ordinary shares of no par value</td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">60,000,000</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">11,781,963</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">60,000,000</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">10,943,534</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">a.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">In February 2020, the Company entered into a second crowd-funding transaction in which the Company issued 370,356 ordinary shares to 536 different investors for total net consideration of $447 thousand (net of $52 thousand issuance cost).</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">b.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">In April 2020, the Company entered into a third crowd-funding transaction in which the Company issued 47,688 shares to 161 different investors for total net consideration of $61 thousand (net of $8 thousand issuance cost).</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">c.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">In February, May, June and July 2021, the Company entered into Simple Agreements for Future Equity (each, a “SAFE”) with four separate investors for aggregate proceeds of $800 thousand. Pursuant to the terms of each SAFE, upon consummation of an equity financing, the Company will issue to each investor the number of ordinary shares equal to the purchase amount divided by the SAFE price, which is defined as the price per share equal to 80% of the equity financing valuation (to be no less than $25,000 thousand). The SAFE Agreements also provide the investor the right to automatically receive ordinary shares in the case of a liquidity event, defined as a change of control event or an initial public offering. In the case of a liquidity event the investors are entitled to the number of ordinary shares equal to the investment amount divided by the liquidity price. The liquidity price is defined as the price per share equal to the Company’s valuation at the time of the liquidity event, multiplied by 80%, and divided by the Company’s capitalization (to be no less than $25,000 thousand). In December 2021, as part of Company’s initial public offering (“IPO”) (as described in Note 9g below), the SAFEs were converted at a price per share of $2.892 into 276,672 ordinary shares. For accounting purposes, the SAFE instrument was classified under shareholders’ equity.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">d.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">During 2018 and 2019, the Company entered into several Share Purchase Agreements (“SPAs”) with multiple investors pursuant to which the Company issued shares and warrants. Pursuant to the SPAs, the warrants had an exercise price of $0.67 and were set to expire on December 31, 2020. During 2020, the board of directors extended the expiration period for each warrant to December 31, 2021. In September 2021, three of the warrant holders assigned all or part of their warrants to four assignees, among whom are the Company’s CFO and related parties of the Company’s CEO and CFO).</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">In August and September 2021 after the said assignments, the Company received warrant exercise notices of 1,837,500 warrants, out of the total 2,130,000 warrants outstanding at that time. The other 292,500 warrants that were not exercised were waived by their owners. As a result of the said exercises, the Company received aggregate proceeds of $1,225 thousand.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">e.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">In May and October 2021, several option holders exercised their outstanding options to purchase 285,000 ordinary shares for a gross proceed of $10 thousand.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">f.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">In October 2021, several option holders, holding an aggregate amount of 961,440 options, signed an exercise notice for their options. The proceeds from such options exercise were approximately $76 thousand. As of December 31, 2022, the amount of $47 thousand from such exercises were recognized as other receivables.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">g.</span></td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2021, the Company closed its IPO in the United States and issued 2,000,000 units consisting of 2,000,000 Ordinary shares and 2,000,000 tradable warrants with an exercise price of $6 per share and term of 5 years. In certain cases, the warrants may be exercised on a cashless basis. Therefore, the warrants are accounted for as derivative instruments which are classified as a liability and measured at fair value through profit or loss (refer also to Note 16). The total gross consideration was $12,000 thousand. $4,560 thousand was initially attributed to the warrants based on their fair value and the remaining amount was attributed to the ordinary shares issued and recognized as an equity component in the amount of $7,440 thousand. Applicable issuance costs, amounting to $2,136 thousand, have been allocated in the same proportion as the allocation of the gross proceeds. An amount of $812 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $1,324 thousand have been recorded in equity as a reduction of the share premium. As part of the IPO, the Company also recognized share-based issuance costs of $898 thousand which were allocated in the same proportion as the allocation of the gross proceeds from the IPO, accordingly an amount of $341 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $557 thousand have been recorded in equity as a reduction of the share premium (refer also to Note 10(12)).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The total net proceeds from the offering were approximately $9,864 thousand and net proceeds from the exercise of underwriter’s option were $3 thousand.</p></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">h.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">In March 2022, the Company received an amount of $3,870 thousand as a result of the exercise of 645,000 warrants at a price per share of $6. see also note 16D.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The following table summarizes the movement in share capital:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ordinary shares</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Issued and paid-in share capital as at January 1</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">10,943,534</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">5,582,922</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Issued for services during the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,449</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vested RSU</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Issued for cash during the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,000,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exercise of share warrants and options during the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">645,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,083,940</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Conversion of SAFE instruments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">276,672</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Issued and paid-in share capital as at December 31</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">11,781,963</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">10,943,534</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-size: 10pt"><b>B.</b></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><b>Ordinary Shares Right</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Each ordinary share is entitled to one vote. The holders of ordinary shares are also entitled to receive dividends whenever funds are legally available and when declared by the board of directors, subject to the prior rights of holders of all classes of shares outstanding.</p> | |
| CY2022 | ifrs-full |
Disclosure Of Classes Of Share Capital Explanatory
DisclosureOfClassesOfShareCapitalExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of shares<br/> December 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Authorized<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Issued and<br/> paid 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Authorized<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Issued and<br/> paid 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; padding-bottom: 4pt">Ordinary shares of no par value</td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">60,000,000</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">11,781,963</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">60,000,000</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right">10,943,534</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"> </p> | |
| CY2022Q4 | ifrs-full |
Number Of Shares Authorised
NumberOfSharesAuthorised
|
60000000 | shares |
| CY2022Q4 | nrsn |
Number Of Shares Issued And Paid
NumberOfSharesIssuedAndPaid
|
11781963 | shares |
| CY2021Q4 | ifrs-full |
Number Of Shares Authorised
NumberOfSharesAuthorised
|
60000000 | shares |
| CY2021Q4 | nrsn |
Number Of Shares Issued And Paid
NumberOfSharesIssuedAndPaid
|
10943534 | shares |
| CY2022 | nrsn |
Share Purchase Agreements
SharePurchaseAgreements
|
a.In February 2020, the Company entered into a second crowd-funding transaction in which the Company issued 370,356 ordinary shares to 536 different investors for total net consideration of $447 thousand (net of $52 thousand issuance cost). b. In April 2020, the Company entered into a third crowd-funding transaction in which the Company issued 47,688 shares to 161 different investors for total net consideration of $61 thousand (net of $8 thousand issuance cost). c. In February, May, June and July 2021, the Company entered into Simple Agreements for Future Equity (each, a “SAFE”) with four separate investors for aggregate proceeds of $800 thousand. Pursuant to the terms of each SAFE, upon consummation of an equity financing, the Company will issue to each investor the number of ordinary shares equal to the purchase amount divided by the SAFE price, which is defined as the price per share equal to 80% of the equity financing valuation (to be no less than $25,000 thousand). The SAFE Agreements also provide the investor the right to automatically receive ordinary shares in the case of a liquidity event, defined as a change of control event or an initial public offering. In the case of a liquidity event the investors are entitled to the number of ordinary shares equal to the investment amount divided by the liquidity price. The liquidity price is defined as the price per share equal to the Company’s valuation at the time of the liquidity event, multiplied by 80%, and divided by the Company’s capitalization (to be no less than $25,000 thousand). In December 2021, as part of Company’s initial public offering (“IPO”) (as described in Note 9g below), the SAFEs were converted at a price per share of $2.892 into 276,672 ordinary shares. For accounting purposes, the SAFE instrument was classified under shareholders’ equity. | |
| CY2020 | nrsn |
Exercise Price Per Shares
ExercisePricePerShares
|
0.67 | |
| CY2022 | nrsn |
Warrants To Investors Description
WarrantsToInvestorsDescription
|
In August and September 2021 after the said assignments, the Company received warrant exercise notices of 1,837,500 warrants, out of the total 2,130,000 warrants outstanding at that time. The other 292,500 warrants that were not exercised were waived by their owners. As a result of the said exercises, the Company received aggregate proceeds of $1,225 thousand. | |
| CY2021Q2 | nrsn |
Ordinary Shares
OrdinaryShares
|
285000 | shares |
| CY2021Q4 | nrsn |
Ordinary Shares
OrdinaryShares
|
285000 | shares |
| CY2021Q2 | ifrs-full |
Gross Profit
GrossProfit
|
10000 | usd |
| CY2021Q4 | ifrs-full |
Gross Profit
GrossProfit
|
10000 | usd |
| CY2021Q4 | nrsn |
Aggregate Share Amount
AggregateShareAmount
|
961440 | shares |
| CY2021 | nrsn |
Warrants Exercise Price Per Share
WarrantsExercisePricePerShare
|
6 | |
| CY2021 | nrsn |
Tradable Warrants Term
TradableWarrantsTerm
|
P5Y | |
| CY2021 | nrsn |
Total Gross Consideration
TotalGrossConsideration
|
12000000 | usd |
| CY2021 | ifrs-full |
Incremental Fair Value Granted Modified Sharebased Payment Arrangements
IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements
|
4560000 | usd |
| CY2021Q4 | ifrs-full |
Reserve Of Equity Component Of Convertible Instruments
ReserveOfEquityComponentOfConvertibleInstruments
|
7440000 | usd |
| CY2021 | ifrs-full |
Share Issue Related Cost
ShareIssueRelatedCost
|
2136000 | usd |
| CY2021 | nrsn |
Issuance Of Cost Description
IssuanceOfCostDescription
|
An amount of $812 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $1,324 thousand have been recorded in equity as a reduction of the share premium. As part of the IPO, the Company also recognized share-based issuance costs of $898 thousand which were allocated in the same proportion as the allocation of the gross proceeds from the IPO, accordingly an amount of $341 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $557 thousand have been recorded in equity as a reduction of the share premium (refer also to Note 10(12)). | |
| CY2022 | nrsn |
Net Proceeds From Offering
NetProceedsFromOffering
|
9864000 | usd |
| CY2022 | nrsn |
Exercise Of Underwriters Option
ExerciseOfUnderwritersOption
|
3 | |
| CY2022Q1 | nrsn |
Warrant Amount Received
WarrantAmountReceived
|
3870000 | usd |
| CY2022Q1 | nrsn |
Warrants Share
WarrantsShare
|
645000 | shares |
| CY2022Q1 | nrsn |
Warrants Exercise Price Per Share
WarrantsExercisePricePerShare
|
6 | |
| CY2022 | ifrs-full |
Disclosure Of Fair Value Of Financial Instruments Explanatory
DisclosureOfFairValueOfFinancialInstrumentsExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ordinary shares</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Issued and paid-in share capital as at January 1</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">10,943,534</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">5,582,922</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Issued for services during the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,449</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vested RSU</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107,980</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Issued for cash during the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,000,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exercise of share warrants and options during the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">645,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,083,940</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Conversion of SAFE instruments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">276,672</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Issued and paid-in share capital as at December 31</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">11,781,963</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">10,943,534</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt"> </p> | |
| CY2021Q4 | ifrs-full |
Number Of Shares Issued And Fully Paid
NumberOfSharesIssuedAndFullyPaid
|
10943534 | shares |
| CY2020Q4 | ifrs-full |
Number Of Shares Issued And Fully Paid
NumberOfSharesIssuedAndFullyPaid
|
5582922 | shares |
| CY2022 | nrsn |
Issued For Services During The Period
IssuedForServicesDuringThePeriod
|
85449 | shares |
| CY2022 | nrsn |
Vested Restricted Stock Units
VestedRestrictedStockUnits
|
107980 | shares |
| CY2021 | nrsn |
Issued For Cash During The Period
IssuedForCashDuringThePeriod
|
2000000 | shares |
| CY2022 | nrsn |
Exercise Of Share Warrants And Options During The Year
ExerciseOfShareWarrantsAndOptionsDuringTheYear
|
645000 | shares |
| CY2021 | nrsn |
Exercise Of Share Warrants And Options During The Year
ExerciseOfShareWarrantsAndOptionsDuringTheYear
|
3083940 | shares |
| CY2021 | ifrs-full |
Dilutive Effect Of Convertible Instruments On Number Of Ordinary Shares
DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
|
276672 | shares |
| CY2022Q4 | ifrs-full |
Number Of Shares Issued And Fully Paid
NumberOfSharesIssuedAndFullyPaid
|
11781963 | shares |
| CY2021Q4 | ifrs-full |
Number Of Shares Issued And Fully Paid
NumberOfSharesIssuedAndFullyPaid
|
10943534 | shares |
| CY2022 | nrsn |
Ordinary Shares Voting Rights
OrdinarySharesVotingRights
|
Each ordinary share is entitled to one vote. | |
| CY2022 | ifrs-full |
Disclosure Of Sharebased Payment Arrangements Explanatory
DisclosureOfSharebasedPaymentArrangementsExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 10 — Share Based Payment</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On December 16, 2018, the Company’s board of directors approved an employee share option plan (“ESOP”). According to the provisions of the ESOP, the exercise period, exercise price and vesting conditions for each option grant will be determined by the board of directors. The number of shares reserved for issuance is subject to an annual increase to be added as of the first day of the Company’s fiscal year, equal to 4% of the total number of shares issued and outstanding on a fully-diluted basis as of the end of the immediately preceding fiscal year (or such lesser number of shares, including no shares, determined by the Board in its sole discretion). Ordinary shares subject to options granted under the 2018 Plan that expire or forfeited or otherwise terminated without having been exercised in full will become available again for future grant under the 2018 Plan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The expiration date of the options granted to employees and directors is after 10 years from the grant date. Relating to options granted to services providers, the expiration date of the options is between 3-10 years from the grant date. In addition, pursuant to the grant letters, the options granted to employees, directors and service providers shall become vested and exercisable upon any merger or consolidation in which the Company is a constituent party as described in the grant letters (“Exit Event”).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On October 31, 2021, the Company’s board of directors approved an amendment to the Company’s 2018 Employee Share Option Plan. The amendment determines that the total number of underlying shares reserved for future issuance under the plan and any modification thereof, shall be:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-size: 10pt">900,000 shares, plus</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-size: 10pt">An annual increase to be added as of the first day of the Company’s fiscal year, beginning in 2022 and occurring each year thereafter through 2032, equal to 4% of the total number of ordinary shares issued and outstanding on a fully-diluted basis as of the end of the Company’s immediately preceding fiscal year (or such lesser number of shares, including no shares, determined by the board of directors in its sole discretion).</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Following this amendment, the number of shares reserved under this plan was 1,151,130. As of December 31, 2022, 437,371 ordinary shares are available for future grant.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">1.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In January 2020, the Company granted 18,000 options to a service provider of the Company. The options have an exercise price of NIS 5 per share ($1.42 per share, based on the exchange rate reported by the Bank of Israel on December 31, 2022). 50% of the options vest after one year from the grant date and the remaining options vest in four equal quarterly thereafter.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">2.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In March 2020, the Company granted 54,000 options to an employee and a service provider of the Company:</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.75in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">18,000 options have an exercise price of NIS 5 per share ($1.42 per share, based on the exchange rate reported by the Bank of Israel on December 31, 2022). 50% of the options vest after one year from the vesting commencement date and the remaining options vest in four equal quarterly thereafter.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify; text-indent: -21.25pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.75in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">36,000 options have an exercise price of $0.03 per share. 33% of the options vest after one year from the vesting commencement date and the remaining options vest in eight equal quarterly thereafter.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify; text-indent: -21.25pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">3.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In July 2020, the Company granted 24,000 options to certain service providers of the Company.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.75in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">12,000 options have an exercise price of $0.03 per share. 25% of the options vested immediately and the remaining options vest in four equal quarterly thereafter.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify; text-indent: -21.25pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.75in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">12,000 options have an exercise price of $0.03 per share. The options vest in four equal quarterly as of the date of grant.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify; text-indent: -21.25pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">4.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In July 2020, the Company granted 12,000 fully vested options to a service provider of the Company. The options have an exercise price of NIS 5 per share ($1.42 per share, based on the exchange rate reported by the Bank of Israel on December 31, 2022).</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">5.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In November and December, 2020, the Company granted 6,000 options to certain service providers of the Company. The options have an exercise price of $0.03 per share. The options vest in four equal quarterly.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">6.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In March 2021, the Company’s board of directors approved the grant of 15,000 options to a certain service provider of the Company. The options had an exercise price of $1.67 per share. The options were to vest quarterly over one year starting June 2021. On October 31, 2021, the Company’s board of directors approved a new grant to such service provider. Accordingly, the Company granted 22,500 options with the following terms:</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.75in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">10,500 options have an exercise price of $1.67 per share. The options vest immediately upon an IPO.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify; text-indent: -21.25pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.75in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">6,000 options have an exercise price of $1.67 per share. The options vest on December 15, 2021.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify; text-indent: -21.25pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.75in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">6,000 options have an exercise price of $1.67 per share. The options will on March 15, 2022.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify; text-indent: -21.25pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The options are exercisable if the Company receives services from the service provider during the mentioned period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 70.5pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company accounted the new grant as a modification to the existing grant.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 70.5pt; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in; font-size: 10pt; text-align: justify"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">7.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In July 2021, the Company granted 21,000 options to the Company’s chief financial officer. The options have an exercise price of $0.03 per share. The options vest monthly over <span style="-sec-ix-hidden: hidden-fact-71">seven</span> months starting June 2021. Pursuant to his employment agreement, the Company agreed that to the extent the value of such options at the Company’s IPO is less than $200,000, the Company shall grant additional options. In October 2022, the Company granted 35,980 RSU’s is respect with the above.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in; font-size: 10pt; text-align: justify"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">8.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In August 2021, the Company’s board of directors approved the grant of 9,000 options to an employee. The options have an exercise price of $5.33 per share. The options vest quarterly over 3 years starting September 2021.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in; font-size: 10pt; text-align: justify"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">9.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">On October 31, 2021, the Company’s board of directors recommended that the shareholders approve, and on November 7, 2021 the Company’s shareholders approved the following awards to the Company’s current management and directors subject to an IPO:</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.75in"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">108,000 RSUs to each of the Company’s Chief Executive Officer and Chief Financial Officer, which vest on a quarterly basis over 3 years, commencing December 13, 2021.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.75in; font-size: 10pt; text-align: justify"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">192,000 options to the Chairman of the Board. The options vest over four years on a quarterly basis commencing October 1, 2021 at an exercise price equal to $3.51.</span></td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt; text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">72,000 options to a director. The options have an exercise price of $3.51 per share. The commencement date of the Option’s is December 13, 2021 (the “Vesting Commencement Date”). The Options vest as follows: one-third vest one year from the Commencement Date and the remainder vest quarterly over the following two year period.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in; font-size: 10pt"> </td> <td style="width: 0.25in; font-size: 10pt"><span style="font-size: 10pt">10.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">On October 31, 2021, the Company’s board of directors approved the grant of 108,000 options to the Company’s Chief Medical Officer. The options have an exercise price of $3.51 per share and vest on a quarterly basis over 3 years starting December 2021.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in; font-size: 10pt"> </td> <td style="text-align: justify; width: 0.25in; font-size: 10pt"><span style="font-size: 10pt">11.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">On November 9, 2021, the Company’s board of directors approved the extension of the exercise period of options of two employees, which, pursuant to their original terms would have been expire if not exercised before the completion of the IPO. According to the grant letter, at the event of an IPO, all unvested options were fully vested, and accordingly, the remaining unrecognized expenses were recorded immediately upon such vesting.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in; font-size: 10pt"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">12.</span></td> <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 9, 2021, the underwriter (see Note 9g), partially exercised its right to purchase an additional 300,000 warrants for a total consideration of $3 thousands. The warrants have an exercise price of $6 per share and expire 5 years after the issuance date. These warrants were treated as issuance costs, which amounted to $681 thousand based on third party valuation, and have been allocated in the same proportion as the allocation of the gross proceeds from the IPO. An amount of $259 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $422 thousand have been recorded in equity as a reduction of the share premium.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Furthermore, as part of the offering, the Company issued 100,000 warrants to the underwriters as share-based issuance costs. The warrants have an exercise price of $7.5 per share and expire 5 years after date of issuance and can be exercised after June 8, 2022. These options were treated as issuance costs, which amounted to $217 thousand based on third party valuation, and have been allocated in the same proportion as the allocation of the gross proceeds from the IPO. An amount of $82 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $135 thousand have been recorded in equity as a reduction of the share premium.</p></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in; font-size: 10pt; text-align: justify"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">13.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">On December 13, 2021, upon the completion of the Company’s IPO, 961,440 options were exercised into shares (refer to Note 9f above) and 20,130 Options were expired. Those options previously granted to Company’s service providers, which, according to their grants, are vested upon a successful consummation of the IPO and the remaining unrecognized expenses were recorded immediately upon such vesting. </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in; font-size: 10pt"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">14.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">On January 10 and January 11, 2022, the Company’s entered into option settlement agreement (“Agreements”) with certain consultants of the Company. According to the Agreements, the Company exchanged 27,000 options granted to certain consultants with cash payments in the aggregate of $96 thousands. The cash payment is deemed as the sole and complete settlement of the promised options. The Company recorded an additional expense of $23 thousand for such settlement which was recorded in the consolidated statements of comprehensive loss. The Company recorded the settlement agreement as a reduction in share premium and capital reserve.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 70.5pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in; font-size: 10pt"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">15.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">On January 25, 2022 and March 10, 2022, the Company’s board of directors and shareholders, respectively, approved the compensation of each of the Company’s external directors and a newly appointed director. Such compensation included the grant of 72,000 options to each such director at an exercise price of $1.43 per share (total 216,000 options to three directors), pursuant to the Company’s 2018 Employee Share Option Plan. One-third of each option award vests one year from the grant date and the remainder vests quarterly and becomes fully vested three years from the grant date. The options expire 10 years after grant date.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in; font-size: 10pt"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">16.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">On January 25, 2022, the Company’s board of directors approved the grant of aggregate amount of 192,000 options to several employees. The options have an exercise price of $2.18 per share. The options vest quarterly over three years starting January 25, 2022. The options expire 10 years after grant date.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in; font-size: 10pt"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">17.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In March 2022, the Company’s board of directors approved the grant of aggregate amount of 36,000 options to an employee and amount of 5,000 options consultant of the Company. The options have an exercise price of $3.97 and $2.18, respectively, per share. The options vest quarterly over three and one years, respectively, from grant date. The options expire 10 years after grant date.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in; font-size: 10pt"> </td> <td style="width: 0.25in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">18.</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">In July and August 2022, the Company’s board of directors approved the grant of aggregate amount of 20,000 options to a consultant and an amount of 120,000 options to several employees of the Company. The options have an exercise price of $2.18 and $1.99, respectively, per share. The options vest quarterly over three and one years, respectively, from grant date. The options expire 10 years after grant date.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"/><td style="width: 0.25in; text-align: justify">19.</td><td style="text-align: justify">During 2022 the Company issued 85,449 of its ordinary shares to certain consultants in exchange for their services, with fair value of $119 thousands. One of the consultants received 44,000 shares of restricted stock which were issued in 4 equal installments and subject to 2 year lock-up period. Other consultant’s shares are subject to 6 months restriction period (which ended by December 31, 2022),</td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The fair value was estimated at the grant date using Binominal option pricing model for employees and directors and Black-Scholes option pricing model for service providers, taking into account the terms and conditions upon which the share options were granted. For determination of the share price used in those option pricing models — the Company used different approaches as further detailed below.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The fair value of RSUs was estimated by multiplying the number of RSUs granted by share price as of grant date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The following table lists the inputs used for calculation of fair value of the options granted to employees and directors for the years ended December 31, 2022, 2021 and 2020:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold; vertical-align: top"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="white-space: nowrap; vertical-align: top; width: 64%; text-align: left">Expected volatility</td><td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; width: 11%; text-align: center">93.51% - 93.79%</td><td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; width: 11%; text-align: center">91.60%-95.01%</td><td style="white-space: nowrap; width: 1%"> </td> <td style="white-space: nowrap; width: 11%; text-align: center">94.00%</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; vertical-align: top">Exercise price</td><td> </td> <td style="text-align: center">1.43-3.97</td><td> </td> <td style="text-align: center">0.03-5.33</td><td> </td> <td style="text-align: center">0.03</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top"><span style="font-size: 10pt">Share price<sup>(1)</sup></span></td><td> </td> <td style="text-align: center">1.43 – 3.97</td><td> </td> <td style="text-align: center">3.72-18.65</td><td> </td> <td style="text-align: center">1.06</td></tr> <tr style="vertical-align: bottom; "> <td style="vertical-align: top; text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: center">2.12% - 3.24%</td><td> </td> <td style="text-align: center">1.42%-1.81%</td><td> </td> <td style="text-align: center">1%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Dividend yield</td><td> </td> <td style="text-align: center">0</td><td> </td> <td style="text-align: center">0</td><td> </td> <td style="text-align: center">0</td></tr> <tr style="vertical-align: bottom; "> <td style="vertical-align: top; text-align: left">Expected life (years)</td><td> </td> <td style="text-align: center">10</td><td> </td> <td style="text-align: center">10</td><td> </td> <td style="text-align: center">10</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The following table lists the inputs used for calculation of fair value of the options granted to consultants for the years ended December 31, 2022, 2021 and 2020:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold; vertical-align: top"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="white-space: nowrap; vertical-align: top; text-align: left">Expected volatility</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">93.48%-94.91%</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">89.92%-97.18%</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">87.05%-93.98%</td></tr> <tr style="vertical-align: bottom; "> <td style="white-space: nowrap; text-align: left; vertical-align: top">Exercise price</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">1.67-2.18</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">0.03-1.67</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">0.03-1.44</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="white-space: nowrap; text-align: left; vertical-align: top"><span style="font-size: 10pt">Share price<sup>(1)</sup></span></td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">1.22-3.97</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">2.46-18.67</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">1.06-6.96</td></tr> <tr style="vertical-align: bottom; "> <td style="white-space: nowrap; vertical-align: top; text-align: left">Risk-free interest rate</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">1.91%-4.03 %</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">1.25%-1.72 %</td><td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">0.21%-1.95%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 64%; text-align: left">Dividend yield</td><td style="width: 1%"> </td> <td style="width: 11%; text-align: center">0</td><td style="width: 1%"> </td> <td style="width: 11%; text-align: center">0</td><td style="width: 1%"> </td> <td style="width: 11%; text-align: center">0</td></tr> <tr style="vertical-align: bottom; "> <td style="vertical-align: top; text-align: left">Expected life (years)</td><td> </td> <td style="text-align: center">10</td><td> </td> <td style="text-align: center">6.15-10</td><td> </td> <td style="text-align: center">3-10</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Share price for options granted during January 2019 - September 2020 was determined based on the implied share price in recent capital raising and for grants after that date, in light of significant achievements in clinical trials and absence of recent fundraising reflecting embodying the said achievements, was calculated using discounted cash flows model, with the following assumptions: projected revenues, projected operating expenses, projected EBITDA margin, projected taxes on income, weighted-average cost of capital of 30%. From October 2021 to December 2021, the Company determined its value based on two scenarios: a stay private scenario (which included a private M&A transaction) and an IPO scenario. The DCF method was used to determine the Company’s value for the stay private scenario and for the IPO scenario, the value was determined based on underwriters’ indication for the possible range of the share price in the anticipated IPO. The Hybrid Method was utilized to allocate the Company’s value appropriately to determine the fair value of its ordinary shares. The Hybrid Method considered the following future liquidity event scenarios: (1) a stay private scenario (which included a private M&A transaction) and (2) an IPO scenario applying a probability weighting of 60% and 40% to the stay private and the IPO scenarios, respectively, after considering the Company’s stage of development, the stage of IPO discussions and potential volatility in the market. From December 2021, following the Company’s IPO, the share price is based on its market value.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The following table lists the inputs used for calculation of fair value of the underwriters warrants granted:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: justify">Expected volatility</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">90.59</td><td style="width: 1%; text-align: justify">%</td></tr> <tr style="vertical-align: bottom; "> <td>Exercise price</td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right">7.5</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-size: 10pt">Share price<sup>(1)</sup></span></td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right">3.72</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Risk-free interest rate</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1.23</td><td style="text-align: justify">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">0</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Expected life</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">5</td><td style="text-align: justify"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The following table summarizes the share option activity for the annual periods ended on December 31, 2022 and 2021:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Number of<br/> options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Weighted<br/> average<br/> exercise<br/> price</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Options outstanding at January 1, 2022</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">634,500</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right"> 2.25</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td>Granted</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">589,000</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1.98</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(63,000</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1.26</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt">Options outstanding at December 31, 2022</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">1,160,500</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.16</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt">Exercisable at December 31, 2022</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">424,000</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">1.64</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted<br/> average<br/> exercise<br/> price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Options outstanding at January 1, 2021</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">1,476,570</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right"> 0.08</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td>Granted</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">424,500</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right">3.28</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">(20,130</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">0.03</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,246,440</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.07</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt">Options outstanding at December 31, 2021</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">634,500</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.25</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt">Exercisable at December 31, 2021</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">231,749</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">0.47</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">As discussed in Note 10(7), during 2022 the Company granted 35,980 RSU’s to an officer which were converted into outstanding shares as of December 31, 2022.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">As discussed in Note 10(19), during 2022 the Company granted 85,449 shares to consultant which are outstanding as of December 31, 2022.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">As discussed in Note 10(15), during 2021 the Company granted 216,000 RSU’s to its officers. As of December 31, 2022, 144,000 RSUs were outstanding, and 72,000 RSUs were converted into outstanding shares as of December 31, 2022.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">During 2021, the Company also granted 100,000 warrants to the underwriters as non cash issuance cost compensation and the underwriter has exercised his option and purchased 300,000 warrants (refer to Note 10(12)).</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The share-based expense recognized in the statements of income were as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="10" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Share-based compensation expense – Research and development</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">1,592</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">1,969</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">1,804</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Share-based compensation expense – General and administrative</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">3,513</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1,849</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">257</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Share-based compensation expense – Finance expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">-</div></td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">341</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">-</div></td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,105</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,159</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,061</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">During 2021, in addition to the share-based compensation expenses that have been recorded in profit and loss, share-based compensation in the amount of $557 thousands has been allocated to the issuance of shares and accordingly recorded as a reduction of the share premium.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">As for the year ending December 31, 2022, an amount of $ 370 thousand was recognize as share-based compensation expense against liability (See note 14). The liability is included in current liabilities in other payables (see note 8). See also note 18 regarding subsequent events. .</p> | |
| CY2022 | nrsn |
Description Of Employee Share Option Plan
DescriptionOfEmployeeShareOptionPlan
|
●900,000 shares, plus ● An annual increase to be added as of the first day of the Company’s fiscal year, beginning in 2022 and occurring each year thereafter through 2032, equal to 4% of the total number of ordinary shares issued and outstanding on a fully-diluted basis as of the end of the Company’s immediately preceding fiscal year (or such lesser number of shares, including no shares, determined by the board of directors in its sole discretion). | |
| CY2022Q4 | nrsn |
Common Stock Capital Hares Reserved Future Issuance
CommonStockCapitalHaresReservedFutureIssuance
|
1151130 | shares |
| CY2022Q4 | nrsn |
Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Available Grant
ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableGrant
|
437371 | shares |
| CY2020Q3 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
12000 | shares |
| CY2020Q3 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
5 | |
| CY2020Q3 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
1.42 | |
| CY2022Q3 | nrsn |
Option Shares
OptionShares
|
120000 | shares |
| CY2022Q3 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
2.18 | |
| CY2022 | nrsn |
Stock Option Granted Share Price Description
StockOptionGrantedSharePriceDescription
|
●10,500 options have an exercise price of $1.67 per share. The options vest immediately upon an IPO. ● 6,000 options have an exercise price of $1.67 per share. The options vest on December 15, 2021. ● 6,000 options have an exercise price of $1.67 per share. The options will on March 15, 2022. | |
| CY2021Q3 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
21000 | shares |
| CY2021Q3 | nrsn |
Grant Options Ipo Value
GrantOptionsIPOValue
|
200000 | usd |
| CY2022Q4 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
35980 | shares |
| CY2021Q3 | nrsn |
Stock Option Vest Term
StockOptionVestTerm
|
P3Y | |
| CY2021Q4 | nrsn |
Directors And Management Description
DirectorsAndManagementDescription
|
●108,000 RSUs to each of the Company’s Chief Executive Officer and Chief Financial Officer, which vest on a quarterly basis over 3 years, commencing December 13, 2021. ●192,000 options to the Chairman of the Board. The options vest over four years on a quarterly basis commencing October 1, 2021 at an exercise price equal to $3.51. | |
| CY2021Q4 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
108000 | shares |
| CY2021Q4 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
3.51 | |
| CY2021Q4 | nrsn |
Stock Option Vest Term
StockOptionVestTerm
|
P3Y | |
| CY2021Q4 | ifrs-full |
Description Of Types Of Warranties And Related Obligations
DescriptionOfTypesOfWarrantiesAndRelatedObligations
|
the underwriter (see Note 9g), partially exercised its right to purchase an additional 300,000 warrants for a total consideration of $3 thousands. The warrants have an exercise price of $6 per share and expire 5 years after the issuance date. These warrants were treated as issuance costs, which amounted to $681 thousand based on third party valuation, and have been allocated in the same proportion as the allocation of the gross proceeds from the IPO. An amount of $259 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $422 thousand have been recorded in equity as a reduction of the share premium. Furthermore, as part of the offering, the Company issued 100,000 warrants to the underwriters as share-based issuance costs. The warrants have an exercise price of $7.5 per share and expire 5 years after date of issuance and can be exercised after June 8, 2022. These options were treated as issuance costs, which amounted to $217 thousand based on third party valuation, and have been allocated in the same proportion as the allocation of the gross proceeds from the IPO. An amount of $82 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $135 thousand have been recorded in equity as a reduction of the share premium. | |
| CY2021Q4 | nrsn |
Options Exercised
OptionsExercised
|
961440 | shares |
| CY2021Q4 | nrsn |
Options Were Expired Shares
OptionsWereExpiredShares
|
20130 | shares |
| CY2022Q1 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
27000 | shares |
| CY2022Q1 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
27000 | shares |
| CY2022Q1 | nrsn |
Aggregate Cash Payment
AggregateCashPayment
|
96000 | usd |
| CY2022Q1 | nrsn |
Aggregate Cash Payment
AggregateCashPayment
|
96000 | usd |
| CY2022Q1 | ifrs-full |
Other Expense By Function
OtherExpenseByFunction
|
23000 | usd |
| CY2022Q1 | ifrs-full |
Other Expense By Function
OtherExpenseByFunction
|
23000 | usd |
| CY2022Q1 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
72000 | shares |
| CY2022Q1 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
72000 | shares |
| CY2022Q1 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
1.43 | |
| CY2022Q1 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
1.43 | |
| CY2022Q1 | nrsn |
Option Shares
OptionShares
|
216000 | shares |
| CY2022Q1 | nrsn |
Option Shares
OptionShares
|
216000 | shares |
| CY2022Q1 | nrsn |
Expiration Date Of The Options Granted To Employees And Directors
ExpirationDateOfTheOptionsGrantedToEmployeesAndDirectors
|
P10Y | |
| CY2022Q1 | nrsn |
Expiration Date Of The Options Granted To Employees And Directors
ExpirationDateOfTheOptionsGrantedToEmployeesAndDirectors
|
P10Y | |
| CY2022Q1 | nrsn |
Aggregate Amount Shares
AggregateAmountShares
|
192000 | shares |
| CY2022Q1 | nrsn |
Stock Option Vest Term
StockOptionVestTerm
|
P3Y | |
| CY2022Q1 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
36000 | shares |
| CY2022Q1 | nrsn |
Option Shares
OptionShares
|
5000 | shares |
| CY2022Q1 | nrsn |
Expiration Date Of The Options Granted To Employees And Directors
ExpirationDateOfTheOptionsGrantedToEmployeesAndDirectors
|
P10Y | |
| CY2022Q3 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
20000 | shares |
| CY2022Q3 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
20000 | shares |
| CY2022Q3 | nrsn |
Option Shares
OptionShares
|
120000 | shares |
| CY2022Q3 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
1.99 | |
| CY2022Q3 | nrsn |
Stock Option Vest Term
StockOptionVestTerm
|
P3Y | |
| CY2022Q3 | nrsn |
Stock Option Vest Term
StockOptionVestTerm
|
P1Y | |
| CY2022Q3 | nrsn |
Expiration Date Of The Options Granted To Employees And Directors
ExpirationDateOfTheOptionsGrantedToEmployeesAndDirectors
|
P10Y | |
| CY2022Q3 | nrsn |
Expiration Date Of The Options Granted To Employees And Directors
ExpirationDateOfTheOptionsGrantedToEmployeesAndDirectors
|
P10Y | |
| CY2022Q4 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
85449 | shares |
| CY2022Q4 | ifrs-full |
Financial Assets At Fair Value
FinancialAssetsAtFairValue
|
119000 | usd |
| CY2022 | nrsn |
Restrcited Stock Shares
RestrcitedStockShares
|
44000 | shares |
| CY2022 | nrsn |
Weightedaverage Cost Of Capital Percentage
weightedaverageCostOfCapitalPercentage
|
0.30 | pure |
| CY2022 | nrsn |
Private Transaction Description
PrivateTransactionDescription
|
The Hybrid Method considered the following future liquidity event scenarios: (1) a stay private scenario (which included a private M&A transaction) and (2) an IPO scenario applying a probability weighting of 60% and 40% to the stay private and the IPO scenarios, respectively, after considering the Company’s stage of development, the stage of IPO discussions and potential volatility in the market. | |
| CY2022 | ifrs-full |
Disclosure Of Range Of Exercise Prices Of Outstanding Share Options Explanatory
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Number of<br/> options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Weighted<br/> average<br/> exercise<br/> price</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Options outstanding at January 1, 2022</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">634,500</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right"> 2.25</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td>Granted</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">589,000</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1.98</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(63,000</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1.26</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt">Options outstanding at December 31, 2022</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">1,160,500</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.16</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt">Exercisable at December 31, 2022</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">424,000</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">1.64</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted<br/> average<br/> exercise<br/> price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Options outstanding at January 1, 2021</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">1,476,570</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right"> 0.08</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td>Granted</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">424,500</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right">3.28</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">(20,130</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">0.03</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,246,440</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.07</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt">Options outstanding at December 31, 2021</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">634,500</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.25</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt">Exercisable at December 31, 2021</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">231,749</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">0.47</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> | |
| CY2022 | nrsn |
Number Of Shares Options Granted In Sharebased Payment Arrangement
NumberOfSharesOptionsGrantedInSharebasedPaymentArrangement
|
85449 | shares |
| CY2022Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
72000 | shares |
| CY2021 | ifrs-full |
Description Of Types Of Warranties And Related Obligations
DescriptionOfTypesOfWarrantiesAndRelatedObligations
|
the Company also granted 100,000 warrants to the underwriters as non cash issuance cost compensation and the underwriter has exercised his option and purchased 300,000 warrants (refer to Note 10(12)). | |
| CY2022 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
5105000 | usd |
| CY2021 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
4159000 | usd |
| CY2020 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
2061000 | usd |
| CY2021Q4 | ifrs-full |
Reserve Of Sharebased Payments
ReserveOfSharebasedPayments
|
557000 | usd |
| CY2022Q4 | ifrs-full |
Reserve Of Sharebased Payments
ReserveOfSharebasedPayments
|
370000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Research And Development Expense Explanatory
DisclosureOfResearchAndDevelopmentExpenseExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 11 — Research and development expenses</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Subcontractors and consultants</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">3,612</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">628</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right"> 452</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Share-based compensation</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1,592</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1,969</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1,804</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Salaries and social benefits (*)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1,212</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">447</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">227</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">-</div></td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">38</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">12</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">6,416</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,082</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,495</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table> | |
| CY2022 | nrsn |
Subcontractors And Consultants
SubcontractorsAndConsultants
|
3612000 | usd |
| CY2021 | nrsn |
Subcontractors And Consultants
SubcontractorsAndConsultants
|
628000 | usd |
| CY2020 | nrsn |
Subcontractors And Consultants
SubcontractorsAndConsultants
|
452000 | usd |
| CY2022 | nrsn |
Sharebased Compensation
SharebasedCompensation
|
1592000 | usd |
| CY2021 | nrsn |
Sharebased Compensation
SharebasedCompensation
|
1969000 | usd |
| CY2020 | nrsn |
Sharebased Compensation
SharebasedCompensation
|
1804000 | usd |
| CY2022 | us-gaap |
Salaries Wages And Officers Compensation
SalariesWagesAndOfficersCompensation
|
1212000 | usd |
| CY2021 | us-gaap |
Salaries Wages And Officers Compensation
SalariesWagesAndOfficersCompensation
|
447000 | usd |
| CY2020 | us-gaap |
Salaries Wages And Officers Compensation
SalariesWagesAndOfficersCompensation
|
227000 | usd |
| CY2021 | nrsn |
Research And Development Expense Others
ResearchAndDevelopmentExpenseOthers
|
38000 | usd |
| CY2020 | nrsn |
Research And Development Expense Others
ResearchAndDevelopmentExpenseOthers
|
12000 | usd |
| CY2022 | nrsn |
Research And Development Expenses Total
ResearchAndDevelopmentExpensesTotal
|
6416000 | usd |
| CY2021 | nrsn |
Research And Development Expenses Total
ResearchAndDevelopmentExpensesTotal
|
3082000 | usd |
| CY2020 | nrsn |
Research And Development Expenses Total
ResearchAndDevelopmentExpensesTotal
|
2495000 | usd |
| CY2022 | ifrs-full |
Disclosure Of General And Administrative Expense Explanatory
DisclosureOfGeneralAndAdministrativeExpenseExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 12 — General and Administrative Expenses</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Professional services</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">1,085</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">372</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">49</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Share-based compensation</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">3,513</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1,849</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">257</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Salaries and social benefits (*)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">837</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">74</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">52</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td>Insurance</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">1,174</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">68</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">14</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Traveling abroad</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">165</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">50</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">8</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">362</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">92</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,136</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,505</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">393</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: justify">(*)</td><td style="text-align: justify">During 2022 and 2021 the Company paid to pension funds and to insurance companies an amount of $85 thousand and $14 thousand which are included in Company’s salary expenses under research and development and general and administrative expenses, respectively.</td> </tr></table> | |
| CY2022 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
1085000 | usd |
| CY2021 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
372000 | usd |
| CY2020 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
49000 | usd |
| CY2022 | nrsn |
Sharesbased Compensation
SharesbasedCompensation
|
3513000 | usd |
| CY2021 | nrsn |
Sharesbased Compensation
SharesbasedCompensation
|
1849000 | usd |
| CY2020 | nrsn |
Sharesbased Compensation
SharesbasedCompensation
|
257000 | usd |
| CY2022 | ifrs-full |
Insurance Expense
InsuranceExpense
|
1174000 | usd |
| CY2021 | ifrs-full |
Insurance Expense
InsuranceExpense
|
68000 | usd |
| CY2020 | ifrs-full |
Insurance Expense
InsuranceExpense
|
14000 | usd |
| CY2022 | ifrs-full |
Travel Expense
TravelExpense
|
165000 | usd |
| CY2021 | ifrs-full |
Travel Expense
TravelExpense
|
50000 | usd |
| CY2020 | ifrs-full |
Travel Expense
TravelExpense
|
8000 | usd |
| CY2022 | ifrs-full |
Other Expense By Nature
OtherExpenseByNature
|
362000 | usd |
| CY2021 | ifrs-full |
Other Expense By Nature
OtherExpenseByNature
|
92000 | usd |
| CY2020 | ifrs-full |
Other Expense By Nature
OtherExpenseByNature
|
13000 | usd |
| CY2022 | ifrs-full |
Other Gains Losses
OtherGainsLosses
|
7136000 | usd |
| CY2021 | ifrs-full |
Other Gains Losses
OtherGainsLosses
|
2505000 | usd |
| CY2020 | ifrs-full |
Other Gains Losses
OtherGainsLosses
|
393000 | usd |
| CY2022 | nrsn |
Pension Funds
PensionFunds
|
85000 | usd |
| CY2021 | nrsn |
Pension Funds
PensionFunds
|
14000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Finance Income Expense Explanatory
DisclosureOfFinanceIncomeExpenseExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 13 — Finance Income, net</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">For the year ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="10" style="text-align: center; font-weight: bold">U.S. dollars in thousands</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Finance Income:</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Revaluation of warrants</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">1,166</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">2,732</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">-</div></td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Deposit interest</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">91</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">-</div></td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">-</div></td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Exchange rates</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-76">-</div></td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-77">-</div></td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">61</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,257</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,732</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">61</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Finance Expenses:</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Issuance costs</td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right">(1,152</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Exchange rates</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">(23</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">(32</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Interest expenses on lease liability</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">(15</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-82">-</div></td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Bank fees</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(45</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,186</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 4pt">Total financing income, net</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,212</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,546</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">60</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table> | |
| CY2022 | nrsn |
Schedule Of Finance Incomenet
ScheduleOfFinanceIncomenet
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">For the year ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="10" style="text-align: center; font-weight: bold">U.S. dollars in thousands</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Finance Income:</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Revaluation of warrants</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">1,166</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">2,732</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">-</div></td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Deposit interest</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">91</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">-</div></td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">-</div></td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Exchange rates</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-76">-</div></td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-77">-</div></td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">61</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,257</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,732</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">61</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Finance Expenses:</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Issuance costs</td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right">(1,152</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Exchange rates</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">(23</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">(32</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">Interest expenses on lease liability</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">(15</td><td style="text-align: justify">)</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-82">-</div></td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Bank fees</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(45</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,186</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1</td><td style="padding-bottom: 1.5pt; text-align: justify">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 4pt">Total financing income, net</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,212</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,546</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">60</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table> | |
| CY2022 | nrsn |
Revaluation Of Warrants
RevaluationOfWarrants
|
1166000 | usd |
| CY2021 | nrsn |
Revaluation Of Warrants
RevaluationOfWarrants
|
2732000 | usd |
| CY2022 | ifrs-full |
Interest Income On Deposits
InterestIncomeOnDeposits
|
91000 | usd |
| CY2020 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
61000 | usd |
| CY2022 | ifrs-full |
Reclassification Adjustments On Exchange Differences On Translation Net Of Tax
ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
|
1257000 | usd |
| CY2021 | ifrs-full |
Reclassification Adjustments On Exchange Differences On Translation Net Of Tax
ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
|
2732000 | usd |
| CY2020 | ifrs-full |
Reclassification Adjustments On Exchange Differences On Translation Net Of Tax
ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
|
61000 | usd |
| CY2021 | ifrs-full |
Insurance Finance Income Expenses From Insurance Contracts Issued Excluded From Profit Or Loss That Will Be Reclassified To Profit Or Loss Net Of Tax
InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax
|
-1152000 | usd |
| CY2022 | ifrs-full |
Reclassification Adjustments On Insurance Finance Income Expenses From Insurance Contracts Issued Excluded From Profit Or Loss Net Of Tax
ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax
|
-23000 | usd |
| CY2021 | ifrs-full |
Reclassification Adjustments On Insurance Finance Income Expenses From Insurance Contracts Issued Excluded From Profit Or Loss Net Of Tax
ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax
|
-32000 | usd |
| CY2022 | nrsn |
Interests Expenses On Lease Liability
InterestsExpensesOnLeaseLiability
|
-15000 | usd |
| CY2022 | ifrs-full |
Other Comprehensive Income Net Of Tax Insurance Finance Income Expenses From Insurance Contracts Issued Excluded From Profit Or Loss That Will Be Reclassified To Profit Or Loss
OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
|
-7000 | usd |
| CY2021 | ifrs-full |
Other Comprehensive Income Net Of Tax Insurance Finance Income Expenses From Insurance Contracts Issued Excluded From Profit Or Loss That Will Be Reclassified To Profit Or Loss
OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
|
-2000 | usd |
| CY2020 | ifrs-full |
Other Comprehensive Income Net Of Tax Insurance Finance Income Expenses From Insurance Contracts Issued Excluded From Profit Or Loss That Will Be Reclassified To Profit Or Loss
OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
|
-1000 | usd |
| CY2022 | ifrs-full |
Share Of Other Comprehensive Income Of Associates And Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss Net Of Tax
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax
|
-45000 | usd |
| CY2021 | ifrs-full |
Share Of Other Comprehensive Income Of Associates And Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss Net Of Tax
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax
|
-1186000 | usd |
| CY2020 | ifrs-full |
Share Of Other Comprehensive Income Of Associates And Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss Net Of Tax
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax
|
-1000 | usd |
| CY2022 | ifrs-full |
Finance Income Cost
FinanceIncomeCost
|
1212000 | usd |
| CY2021 | ifrs-full |
Finance Income Cost
FinanceIncomeCost
|
1546000 | usd |
| CY2020 | ifrs-full |
Finance Income Cost
FinanceIncomeCost
|
60000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Related Party Explanatory
DisclosureOfRelatedPartyExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 14 — Related Parties Balances and Transactions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"/> <td style="width: 0.25in"><span style="font-size: 10pt"><b>A.</b></span></td> <td style="text-align: justify"><span style="font-size: 10pt">Balances with related parties:</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: justify; padding-bottom: 1.5pt">Other payables – Officers and Directors</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">475</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: justify"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: justify">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">65</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">475</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">65</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-size: 10pt"><b>B.</b></span></td> <td style="text-align: justify"><span style="font-size: 10pt">Transactions with related parties:</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%"><span style="font-size: 10pt">Salary fees<sup>(1)</sup></span></td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">1,140</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">257</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify">$</td><td style="width: 9%; text-align: right">126</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify"><span style="font-size: 10pt">Directors consultancy fees<sup>(2)</sup></span></td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">310</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">29</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">28</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Share based payment expense (refer to Note 9)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,569</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,707</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">66</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">6,019</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,993</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify">$</td><td style="border-bottom: Black 4pt double; text-align: right">220</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 4pt; padding-left: 0.125in">(1) Number of related parties</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">3</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">3</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">1</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt; padding-left: 9pt">(2) Number of directors</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">5</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">4</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">4</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: center; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-size: 10pt"><b>C.</b></span></td> <td style="text-align: justify"><span style="font-size: 10pt">Transactions with related parties</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in"><span style="font-size: 10pt">1.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">On June 1, 2021, the Company signed an employee agreement with its Chief Financial Officer according to which the Company will pay a monthly fee for his services. In addition, as part of the agreement, Chief Financial Officer was granted with 21,000 options (refer to Note 10(7)). Under the employment agreement, it was agreed that to the extent that economical value of the Options at such time that the Company consummates it’s IPO (the “Options Valuation”) will be, in the aggregate, less than US$ 200 thousand, then the Company shall allocate to the Employee additional Options equal, in the aggregate, to the difference between the Options Valuation and US$ 200 thousand.</span></td></tr> </table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in"><span style="font-size: 10pt">2.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">On October 31, 2021, the Company’s board of directors recommended that the shareholders approve, and on November 7, 2021 the Company’s shareholders approved, among others, the following:</span></td></tr> </table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"> </td> <td style="text-align: justify; width: 0.25in"><span style="font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Compensation packages for the Company’s executive officers, consisting of (i) an annual base salary payable in cash and (ii) a target annual bonus based on a combination of Company performance and personal goals and (iii) share based compensation (refer to Note 10(9)).</span></td></tr> </table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"> </td> <td style="text-align: justify; width: 0.25in"><span style="font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Compensation package for the chairman and other independent and external directors, consisting of (i) an annual retainer payable in cash, (ii) additional cash retainers for committee chairmanship and committee service, and (iii) share based compensation (refer to Note 10 (9)).</span></td></tr> </table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"> </td> <td style="text-align: justify; width: 0.25in"><span style="font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-size: 10pt">On May 10 and June 21, 2022, the Company’s board of directors and shareholders, respectively, approved a bonus plan for 2022 for the Company’s officers. The bonus plan defined specified millstones (in fields of clinic trail progress, business developments and raise of money) which their achievements entitled the officers with different percentages out of fix amount of bonus. As detailed in the plan, such bonuses (if entitled) will be paid in cash or, if the Company has less than $6 million of cash and cash equivalents and deposits on December 31,2022, a number of ordinary shares of the Company with a value equal to the cash bonus amount to which the officer would otherwise have been entitled, valuing each ordinary share at the closing price of the Company’s shares on Nasdaq on December 31, 2022. Since the cash and cash equivalents and deposits on December 31,2022 is more than $6 million, the 2022 bonus will be paid in cash. Based on the goals achieved as of December 31, 2022, the Company recorded a share-based payment liability in the amount of $370 thousand which has been recorded as share based compensation expenses in the year ending December 31, 2022. See also note 18 regarding subsequent events.</span></td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
475000 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
65000 | usd |
| CY2022Q4 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
475000 | usd |
| CY2021Q4 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
65000 | usd |
| CY2022 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
1140000 | usd |
| CY2021 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
257000 | usd |
| CY2020 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
126000 | usd |
| CY2022 | ifrs-full |
Dividends Paid
DividendsPaid
|
310000 | usd |
| CY2021 | ifrs-full |
Dividends Paid
DividendsPaid
|
29000 | usd |
| CY2020 | ifrs-full |
Dividends Paid
DividendsPaid
|
28000 | usd |
| CY2022 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
4569000 | usd |
| CY2021 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
1707000 | usd |
| CY2020 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
66000 | usd |
| CY2022 | ifrs-full |
Purchases Of Goods Related Party Transactions
PurchasesOfGoodsRelatedPartyTransactions
|
6019000 | usd |
| CY2021 | ifrs-full |
Purchases Of Goods Related Party Transactions
PurchasesOfGoodsRelatedPartyTransactions
|
1993000 | usd |
| CY2020 | ifrs-full |
Purchases Of Goods Related Party Transactions
PurchasesOfGoodsRelatedPartyTransactions
|
220000 | usd |
| CY2022 | nrsn |
Number Of Related Parties
NumberOfRelatedParties
|
3000 | usd |
| CY2021 | nrsn |
Number Of Related Parties
NumberOfRelatedParties
|
3000 | usd |
| CY2020 | nrsn |
Number Of Related Parties
NumberOfRelatedParties
|
1000 | usd |
| CY2022 | nrsn |
Number Of Directors
NumberOfDirectors
|
5000 | usd |
| CY2021 | nrsn |
Number Of Directors
NumberOfDirectors
|
4000 | usd |
| CY2020 | nrsn |
Number Of Directors
NumberOfDirectors
|
4000 | usd |
| CY2020 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
usd | |
| CY2021 | ifrs-full |
Proceeds From Exercise Of Warrants
ProceedsFromExerciseOfWarrants
|
usd | |
| CY2021Q2 | ifrs-full |
Description Of Contractual Agreement Or Stated Policy For Charging Net Defined Benefit Cost
DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost
|
the Company signed an employee agreement with its Chief Financial Officer according to which the Company will pay a monthly fee for his services. In addition, as part of the agreement, Chief Financial Officer was granted with 21,000 options (refer to Note 10(7)). Under the employment agreement, it was agreed that to the extent that economical value of the Options at such time that the Company consummates it’s IPO (the “Options Valuation”) will be, in the aggregate, less than US$ 200 thousand, then the Company shall allocate to the Employee additional Options equal, in the aggregate, to the difference between the Options Valuation and US$ 200 thousand. | |
| CY2022Q4 | ifrs-full |
Liabilities From Sharebased Payment Transactions2011
LiabilitiesFromSharebasedPaymentTransactions2011
|
370000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Earnings Per Share Explanatory
DisclosureOfEarningsPerShareExplanatory
|
<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 15 — Loss Per Share</b></p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Basic loss per share is computed by dividing the loss for the period applicable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">For the years ended December 31, 2022, 2021 and 2020, all outstanding share options and warrants have been excluded from the calculation of the diluted net loss per share as all such securities are anti-dilutive for all years presented.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The loss and the weighted average number of shares used in computing basic and diluted net loss per share is as follows (U.S. dollars in thousands, except share and per share data):</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Numerator:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Net loss applicable to shareholders of ordinary shares (in Thousands)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">(12,340</td><td style="width: 1%; text-align: justify">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">(4,041</td><td style="width: 1%; text-align: justify">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">(2,828</td><td style="width: 1%; text-align: justify">)</td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator:</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify"><div style="-sec-ix-hidden: hidden-fact-85; -sec-ix-hidden: hidden-fact-84; -sec-ix-hidden: hidden-fact-83">Shares of ordinary share used in computing basic and diluted net loss per share</div></td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">11,504,521</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">6,243,411</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">5,519,061</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 4pt"><div style="-sec-ix-hidden: hidden-fact-88; -sec-ix-hidden: hidden-fact-87; -sec-ix-hidden: hidden-fact-86">Net loss per share of ordinary share, basic and diluted</div></td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">(1.07</td><td style="padding-bottom: 4pt; text-align: justify">)</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">(0.65</td><td style="padding-bottom: 4pt; text-align: justify">)</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: justify">)</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The calculation of basic loss per share was based on the loss attributable to the Company’s ordinary shareholders divided by a weighted average number of ordinary shares outstanding, calculated as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; width: 64%">Balance as at January 1</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">10,943,534</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">5,582,922</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">5,164,878</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">Effect of share options and warrants exercised</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">517,793</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">522,887</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">-</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">Effect of SAFE conversion</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">-</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">16,723</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify; padding-bottom: 1.5pt">Effect of shares issued during the year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">43,194</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,879</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">354,183</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt">Weighted average number of ordinary shares used to calculate basic loss per share as at December 31</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">11,504,521</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">6,243,411</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">5,519,061</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table> | |
| CY2022 | ifrs-full |
Earnings Per Share Explanatory
EarningsPerShareExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Numerator:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Net loss applicable to shareholders of ordinary shares (in Thousands)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">(12,340</td><td style="width: 1%; text-align: justify">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">(4,041</td><td style="width: 1%; text-align: justify">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">(2,828</td><td style="width: 1%; text-align: justify">)</td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator:</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify"><div style="-sec-ix-hidden: hidden-fact-85; -sec-ix-hidden: hidden-fact-84; -sec-ix-hidden: hidden-fact-83">Shares of ordinary share used in computing basic and diluted net loss per share</div></td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">11,504,521</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">6,243,411</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">5,519,061</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 4pt"><div style="-sec-ix-hidden: hidden-fact-88; -sec-ix-hidden: hidden-fact-87; -sec-ix-hidden: hidden-fact-86">Net loss per share of ordinary share, basic and diluted</div></td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">(1.07</td><td style="padding-bottom: 4pt; text-align: justify">)</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">(0.65</td><td style="padding-bottom: 4pt; text-align: justify">)</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: justify">)</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p> | |
| CY2022 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-12340000 | usd |
| CY2021 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-4041000 | usd |
| CY2020 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-2828000 | usd |
| CY2022 | nrsn |
Shares Of Ordinary Share Used In Computing Basic Net Loss Per Share
SharesOfOrdinaryShareUsedInComputingBasicNetLossPerShare
|
11504521 | shares |
| CY2021 | nrsn |
Shares Of Ordinary Share Used In Computing Basic Net Loss Per Share
SharesOfOrdinaryShareUsedInComputingBasicNetLossPerShare
|
6243411 | shares |
| CY2020 | nrsn |
Shares Of Ordinary Share Used In Computing Basic Net Loss Per Share
SharesOfOrdinaryShareUsedInComputingBasicNetLossPerShare
|
5519061 | shares |
| CY2022 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-1.07 | |
| CY2021 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-0.65 | |
| CY2020 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-0.51 | |
| CY2022 | ifrs-full |
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options Explanatory
DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended December 31,</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; width: 64%">Balance as at January 1</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">10,943,534</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">5,582,922</td><td style="width: 1%; text-align: justify"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: justify"> </td><td style="width: 9%; text-align: right">5,164,878</td><td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">Effect of share options and warrants exercised</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">517,793</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">522,887</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">-</td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">Effect of SAFE conversion</td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">-</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right">16,723</td><td style="text-align: justify"> </td><td> </td> <td style="text-align: justify"> </td><td style="text-align: right"> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify; padding-bottom: 1.5pt">Effect of shares issued during the year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">43,194</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,879</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: justify"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">354,183</td><td style="padding-bottom: 1.5pt; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt">Weighted average number of ordinary shares used to calculate basic loss per share as at December 31</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">11,504,521</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">6,243,411</td><td style="padding-bottom: 4pt; text-align: justify"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: justify"> </td><td style="border-bottom: Black 4pt double; text-align: right">5,519,061</td><td style="padding-bottom: 4pt; text-align: justify"> </td></tr> </table> | |
| CY2022 | nrsn |
Weighted Average Number Of Ordinary Shares
WeightedAverageNumberOfOrdinaryShares
|
10943534 | shares |
| CY2021 | nrsn |
Weighted Average Number Of Ordinary Shares
WeightedAverageNumberOfOrdinaryShares
|
5582922 | shares |
| CY2020 | nrsn |
Weighted Average Number Of Ordinary Shares
WeightedAverageNumberOfOrdinaryShares
|
5164878 | shares |
| CY2022 | ifrs-full |
Dilutive Effect Of Share Options On Number Of Ordinary Shares
DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
|
517793 | shares |
| CY2021 | ifrs-full |
Dilutive Effect Of Share Options On Number Of Ordinary Shares
DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
|
522887 | shares |
| CY2021 | nrsn |
Effect Of Safe Conversion Shares
EffectOfSAFEConversionShares
|
16723 | shares |
| CY2022 | ifrs-full |
Increase Decrease In Number Of Ordinary Shares Issued
IncreaseDecreaseInNumberOfOrdinarySharesIssued
|
43194 | shares |
| CY2021 | ifrs-full |
Increase Decrease In Number Of Ordinary Shares Issued
IncreaseDecreaseInNumberOfOrdinarySharesIssued
|
120879 | shares |
| CY2020 | ifrs-full |
Increase Decrease In Number Of Ordinary Shares Issued
IncreaseDecreaseInNumberOfOrdinarySharesIssued
|
354183 | shares |
| CY2022 | nrsn |
Shares Of Ordinary Share Used In Computing Basic Net Loss Per Share
SharesOfOrdinaryShareUsedInComputingBasicNetLossPerShare
|
11504521 | shares |
| CY2021 | nrsn |
Shares Of Ordinary Share Used In Computing Basic Net Loss Per Share
SharesOfOrdinaryShareUsedInComputingBasicNetLossPerShare
|
6243411 | shares |
| CY2020 | nrsn |
Shares Of Ordinary Share Used In Computing Basic Net Loss Per Share
SharesOfOrdinaryShareUsedInComputingBasicNetLossPerShare
|
5519061 | shares |
| CY2022 | ifrs-full |
Disclosure Of Financial Instruments Explanatory
DisclosureOfFinancialInstrumentsExplanatory
|
<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 16 — Financial Instruments</b></p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The Company has exposure to the following risks from its use of financial instruments:</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-size: 10pt">Credit risk</span></td> </tr></table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-size: 10pt">Liquidity risk</span></td> </tr></table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-size: 10pt">Market risk</span></td> </tr></table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">This note presents quantitative and qualitative information about the Company’s exposure to each of the above risks, and the Company’s objectives, policies and processes for measuring and managing risk.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="text-decoration:underline">Credit risk</span></p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The Company’s credit risk arises principally from the Company’s cash and deposits.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><i>Cash and cash equivalents and deposits</i></p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">The Company holds cash and deposits with banks and financial institutions and in the estimation of management, the credit risk for these financial instruments is low.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Company’s short term bank deposits are for a periods of 6-12 months with annual interest rate of 2.3%-6.30%.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="text-decoration:underline">Liquidity risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The cash surpluses held by the Company that are not required for financing its current activity, are invested in interest-bearing investment channels such as: short-term deposits. This investment channels are chosen by the Company’s managements based on future forecasts of the cash the Company will require in order to meet its liabilities.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Cash flow forecasts are determined on an individual basis. The Company examines current forecasts of its liquidity requirements so as to make certain that there is sufficient cash for its operating needs.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The following are the contractual maturities of financial liabilities at undiscounted amounts and based on the future rates forecasted at the reporting date:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying<br/> amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Contractual<br/> cash flows</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">6 months<br/> or less</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Non-derivative financial liabilities</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify; padding-bottom: 1.5pt">Trade payables</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">498</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">498</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">498</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 1.5pt">Other payables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,228</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,228</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,228</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying<br/> amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Contractual<br/> cash flows</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">6 months<br/> or less</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Non-derivative financial liabilities</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1.5pt">Trade payables</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">39</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">39</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">39</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Other payables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">558</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">558</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">558</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="text-decoration:underline">Market risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">The Company is exposed to foreign exchange risk resulting from the exposure to different currencies, mainly the NIS. Foreign exchange risk arises on recognized assets and liabilities that are denominated in a foreign currency other than the functional currency.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">The Company acts to reduce the foreign exchange risk by managing an adequate part of the available liquid sources in or linked to the NIS.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Foreign currency</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Dollar</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">NIS</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Euro</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">GBP</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="18" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold">Financial assets and financial liabilities:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold">Assets:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; width: 40%">Cash</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">3,309</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">229</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">4</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">3,543</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Short term deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,547</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,547</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">136</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">255</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Restricted deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Non-current restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-93">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold">Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">498</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-97">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,228</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Long term lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Liability in respect of warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">218</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">218</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left; padding-bottom: 4pt">Total net exposure in statement of financial position in respect of financial assets and financial liabilities</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">5,606</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">(376</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">94</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">(11</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">5,313</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Foreign currency</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Dollar</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">NIS</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Euro</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">GBP</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="18" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold">Financial assets and financial liabilities:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold">Assets:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; width: 40%">Cash</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">10,359</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">693</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">4</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">7</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">11,063</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-98">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">310</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Restricted deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold">Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">558</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Liability in respect of warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,828</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,828</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left; padding-bottom: 4pt">Total net exposure in statement of financial position in respect of financial assets and financial liabilities</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">8,292</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">584</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">104</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">7</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">8,987</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><span style="text-decoration:underline">Sensitivity analysis</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A change as of December 31, 2022 in the exchange rates of the following currencies against the dollar, as indicated below would have affected the measurement of financial instruments denominated in a foreign currency and would have increased (decreased) profit or loss and equity by the amounts shown below. This analysis is based on foreign currency exchange rate that the Company considered to be reasonably possible at the end of the reporting period. The analysis assumes that all other variables remain constant. The analysis was performed on the same basis for 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Increase</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Decrease</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Profit<br/> or loss</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Profit<br/> or loss</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Change in the exchange rate of:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">10% in the NIS</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">(38</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">(38</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">38</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">38</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">10% in the GBP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">10% in the Euro</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Change of 10% in deposit’s interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Increase</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Decrease</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Profit <br/> or loss</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Profit <br/> or loss</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Change in the exchange rate of:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">10% in the NIS</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">58</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">58</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">(58</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">(58</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">10% in the GBP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">10% in the Euro</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10</td><td style="text-align: left">)</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-size: 10pt">D.</span></td> <td><span style="font-size: 10pt"><span style="text-decoration:underline">Fair value of financial instruments</span></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The carrying amounts of certain financial assets and liabilities, including cash, deposits, other receivables, trade payables and other payables are the same or proximate to their fair value.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The fair value of the liability in respect to the warrants at December 31, 2022 and December 31, 2021 was determined according to the warrant price at the stock market (fair value measurement at level 1).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company’s financial liabilities measured at fair value on a recurring basis, consisted of the following types of instruments as of the following dates:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; "> <td style="border-bottom: Black 1.5pt solid; text-align: left; width: 52%; font-weight: bold">Description</td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Fair value</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 1</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 2</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 3</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Liability in respect of warrants</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">218</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">218</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; width: 52%; font-weight: bold">Description</td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Fair value</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 1</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 2</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 3</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 4pt">Liability in respect of warrants</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,828</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,828</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">In March 2022, 645,000 warrants were exercised at a price per share of $6 (refer to Note 9(A)(h)). As of December 31, 2022, 1,355,000 warrants are still outstanding.</p> | |
| CY2020 | ifrs-full |
Proceeds From Exercise Of Warrants
ProceedsFromExerciseOfWarrants
|
usd | |
| CY2022 | nrsn |
Exercise Of Options
ExerciseOfOptions
|
usd | |
| CY2020 | nrsn |
Exercise Of Options
ExerciseOfOptions
|
usd | |
| CY2021Q4 | ifrs-full |
Liabilities Arising From Financing Activities
LiabilitiesArisingFromFinancingActivities
|
usd | |
| CY2021Q4 | nrsn |
Short Term Lease Liability
ShortTermLeaseLiability
|
usd | |
| CY2022 | ifrs-full |
Maturity Analysis For Nonderivative Financial Liabilities
MaturityAnalysisForNonderivativeFinancialLiabilities
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying<br/> amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Contractual<br/> cash flows</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">6 months<br/> or less</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Non-derivative financial liabilities</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify; padding-bottom: 1.5pt">Trade payables</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">498</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">498</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">498</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 1.5pt">Other payables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,228</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,228</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,228</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying<br/> amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Contractual<br/> cash flows</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">6 months<br/> or less</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Non-derivative financial liabilities</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1.5pt">Trade payables</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">39</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">39</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">39</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Other payables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">558</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">558</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">558</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p> | |
| CY2022Q4 | ifrs-full |
Cash On Hand
CashOnHand
|
3543000 | usd |
| CY2022Q4 | nrsn |
Short Term Deposits
ShortTermDeposits
|
3547000 | usd |
| CY2022Q4 | ifrs-full |
Other Current Receivables
OtherCurrentReceivables
|
255000 | usd |
| CY2022Q4 | ifrs-full |
Longterm Deposits
LongtermDeposits
|
36000 | usd |
| CY2022Q4 | ifrs-full |
Other Noncurrent Financial Assets
OtherNoncurrentFinancialAssets
|
23000 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
498000 | usd |
| CY2022Q4 | ifrs-full |
Other Current Payables
OtherCurrentPayables
|
1228000 | usd |
| CY2022Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
147000 | usd |
| CY2022Q4 | ifrs-full |
Financial Liabilities At Fair Value
FinancialLiabilitiesAtFairValue
|
218000 | usd |
| CY2022Q4 | nrsn |
Total Net Exposure In Statement Of Financial Position In Respect Of Financial Assets And Financial Lia
TotalNetExposureInStatementOfFinancialPositionInRespectOfFinancialAssetsAndFinancialLia
|
5313000 | usd |
| CY2021Q4 | ifrs-full |
Cash On Hand
CashOnHand
|
11063000 | usd |
| CY2021Q4 | ifrs-full |
Other Current Receivables
OtherCurrentReceivables
|
310000 | usd |
| CY2021Q4 | ifrs-full |
Longterm Deposits
LongtermDeposits
|
39000 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
39000 | usd |
| CY2021Q4 | ifrs-full |
Other Current Payables
OtherCurrentPayables
|
558000 | usd |
| CY2021Q4 | ifrs-full |
Financial Liabilities At Fair Value
FinancialLiabilitiesAtFairValue
|
1828000 | usd |
| CY2021Q4 | nrsn |
Total Net Exposure In Statement Of Financial Position In Respect Of Financial Assets And Financial Lia
TotalNetExposureInStatementOfFinancialPositionInRespectOfFinancialAssetsAndFinancialLia
|
8987000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Effect Of Changes In Foreign Exchange Rates Explanatory
DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Increase</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Decrease</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Profit<br/> or loss</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Profit<br/> or loss</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Change in the exchange rate of:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">10% in the NIS</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">(38</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">(38</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">38</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">38</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">10% in the GBP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">10% in the Euro</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Change of 10% in deposit’s interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Increase</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Decrease</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Profit <br/> or loss</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Profit <br/> or loss</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">U.S. dollars in thousands</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Change in the exchange rate of:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">10% in the NIS</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">58</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">58</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">(58</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">(58</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">10% in the GBP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">10% in the Euro</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10</td><td style="text-align: left">)</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> | |
| CY2022 | ifrs-full |
Disclosure Of Fair Value Measurement Of Liabilities Explanatory
DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
|
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; "> <td style="border-bottom: Black 1.5pt solid; text-align: left; width: 52%; font-weight: bold">Description</td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Fair value</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 1</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 2</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 3</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Liability in respect of warrants</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">218</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">218</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; width: 52%; font-weight: bold">Description</td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Fair value</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 1</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 2</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Level 3</b></span></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 4pt">Liability in respect of warrants</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,828</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,828</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p> | |
| CY2022Q1 | ifrs-full |
Increase Decrease Through Exercise Of Warrants Equity
IncreaseDecreaseThroughExerciseOfWarrantsEquity
|
645000 | usd |
| CY2022Q1 | nrsn |
Price Per Share
PricePerShare
|
6 | |
| CY2022Q1 | nrsn |
Warrants Outstanding
WarrantsOutstanding
|
1355000 | usd |
| CY2021 | nrsn |
Issued For Services During The Period
IssuedForServicesDuringThePeriod
|
shares | |
| CY2021 | nrsn |
Vested Restricted Stock Units
VestedRestrictedStockUnits
|
shares | |
| CY2022 | nrsn |
Issued For Cash During The Period
IssuedForCashDuringThePeriod
|
shares | |
| CY2022 | ifrs-full |
Dilutive Effect Of Convertible Instruments On Number Of Ordinary Shares
DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
|
shares | |
| CY2022 | ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
|
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>Note 17 — Income Taxes</b></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0px"/> <td style="text-align: justify; width: 0.25in"><span style="font-size: 10pt"><b>A.</b></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><b>Details regarding the tax environment of the Company</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in"><span style="font-size: 10pt"><b>(1)</b></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><b>Corporate tax rate</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in">The tax rate relevant to the Company in the years 2022, 2021 and 2020 was 23%.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 48pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0px"/> <td style="text-align: justify; width: 0.25in"><span style="font-size: 10pt"><b>B.</b></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><b>Unrecognized deferred tax assets</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of December 31, 2022, the Company had carried forward losses for tax purposes in the amount of approximately $8,640 thousand. Under current tax regulation in Israel, tax losses do not expire.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company has not recorded deferred tax assets with respect to carry forward losses nor in respect of other timing differences such as research and development expenses carried forward and other timing differences in the amount of approximately $4,200 thousand, because there is a low level of certainty that such losses or temporary deductible differences will be utilized in the foreseeable future.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>C.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Tax assessments</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in; text-indent: -24pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">The Company has not received tax assessments since its inception date.</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt"><b>D.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt">The main reconciling item between the statutory tax rate of the Company and the effective tax rate is current year tax losses and benefits for which no deferred tax assets were created.</span></td> </tr></table> | |
| CY2022 | nrsn |
Percentageof Tax Rates
PercentageofTaxRates
|
0.23 | pure |
| CY2021 | nrsn |
Percentageof Tax Rates
PercentageofTaxRates
|
0.23 | pure |
| CY2020 | nrsn |
Percentageof Tax Rates
PercentageofTaxRates
|
0.23 | pure |
| CY2022 | ifrs-full |
Gains Losses On Change In Value Of Forward Elements Of Forward Contracts Before Tax
GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax
|
8640000 | usd |
| CY2022 | ifrs-full |
Disclosure Of Events After Reporting Period Explanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
|
<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18 — Subsequent events</b></p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -24pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.75in"/><td style="width: 0.25in; text-align: left">a.</td><td style="text-align: justify">On <span style="font-family: Times New Roman, Times, Serif">March 20, 2023 the Company’s board of directors, approved the following awards:</span></td> </tr></table><p style="text-align: justify; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 1in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The 2022 bonus plan grants for certain officers in the amount of $ 161 thousand (as described in Note 14(C) above), will be paid in the form of 132,040 RSUs, in lieu of cash. The RSUs will vest quarterly over two years with acceleration condition upon meeting certain milestones.</span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 1in"> </td> <td style="width: 0.25in; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A bonus for certain employees in the form of 100,000 RSU’s. The RSUs will vest on a quarterly basis over one year following the grant.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 1in"> </td> <td style="width: 0.25in; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition to the grants in accordance with the 2022 bonus plan mentioned above, additional amount of 137,844 RSUs will be granted to one officer. The RSUs will vest quarterly over two years with acceleration condition upon meeting certain milestones.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 96px; font-size: 10pt"> </td> <td style="width: 24px; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition to the grants in accordance with the 2022 bonus plan mentioned above, an additional 30% of the annual bonus will be granted to the Company’s CEO.</span></td></tr> </table><p style="margin-top: 0; margin-bottom: 0"> </p><table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 1in"> </td> <td style="width: 0.25in; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The grant of 160,000 RSUs to the directors of the Company. The RSUs will vest one year following the grant. This grant is subject to shareholders’ approval. </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 1in"> </td> <td style="width: 0.25in; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options to a consultant of the Company in the economic value of $22,500. The options have an exercise price of $1.82 per share. The options will vest monthly, over 9 months from grant date. The options expire 10 years after grant date.</span></td></tr> </table> | |
| CY2022 | dei |
Document Type
DocumentType
|
20-F | |
| CY2021Q4 | ifrs-full |
Shortterm Deposits Not Classified As Cash Equivalents
ShorttermDepositsNotClassifiedAsCashEquivalents
|
usd | |
| CY2021Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
usd | |
| CY2021Q4 | ifrs-full |
Noncurrent Noncash Assets Pledged As Collateral For Which Transferee Has Right By Contract Or Custom To Sell Or Repledge Collateral
NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
|
usd | |
| CY2021Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
usd | |
| CY2022Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
usd | |
| CY2021Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
usd | |
| CY2020 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-0.51 | |
| CY2021 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-0.65 | |
| CY2022 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-1.07 | |
| CY2020 | ifrs-full |
Adjustments For Fair Value Gains Losses
AdjustmentsForFairValueGainsLosses
|
usd | |
| CY2022 | ifrs-full |
Adjustments For Gain Loss On Disposals Property Plant And Equipment
AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment
|
usd | |
| CY2020 | ifrs-full |
Adjustments For Gain Loss On Disposals Property Plant And Equipment
AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment
|
usd | |
| CY2021 | ifrs-full |
Interest Received Classified As Investing Activities
InterestReceivedClassifiedAsInvestingActivities
|
usd | |
| CY2020 | ifrs-full |
Interest Received Classified As Investing Activities
InterestReceivedClassifiedAsInvestingActivities
|
usd | |
| CY2021 | ifrs-full |
Cash Flows From Used In Decrease Increase In Shortterm Deposits And Investments
CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments
|
usd | |
| CY2020 | ifrs-full |
Cash Flows From Used In Decrease Increase In Shortterm Deposits And Investments
CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments
|
usd | |
| CY2021 | nrsn |
Investment In Restricted Deposits
InvestmentInRestrictedDeposits
|
usd | |
| CY2020 | nrsn |
Investment In Restricted Deposits
InvestmentInRestrictedDeposits
|
usd | |
| CY2022 | nrsn |
Issuance Of Safe Instrument
IssuanceOfSAFEInstrument
|
usd | |
| CY2020 | nrsn |
Issuance Of Safe Instrument
IssuanceOfSAFEInstrument
|
usd | |
| CY2021 | nrsn |
Payment In Respect Of Cancellation Of Options
PaymentInRespectOfCancellationOfOptions
|
usd | |
| CY2020 | nrsn |
Payment In Respect Of Cancellation Of Options
PaymentInRespectOfCancellationOfOptions
|
usd | |
| CY2020 | ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
usd | |
| CY2021 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
usd | |
| CY2020 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
usd | |
| CY2022 | ifrs-full |
Proceeds From Issuing Shares
ProceedsFromIssuingShares
|
usd | |
| CY2020 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
usd | |
| CY2021 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
usd | |
| CY2022 | dei |
Amendment Flag
AmendmentFlag
|
false | |
| CY2022 | dei |
Document Fiscal Period Focus
DocumentFiscalPeriodFocus
|
FY | |
| CY2022 | dei |
Entity Central Index Key
EntityCentralIndexKey
|
0001875091 | |
| CY2022 | dei |
Icfr Auditor Attestation Flag
IcfrAuditorAttestationFlag
|
false |
