SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Tables)

6 Months Ended

Jun. 30, 2026

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

Schedule of Supplemental Information of Balance Sheets

	June 30,		December 31,
(U.S. dollars in thousands)	2026		2025
Accounts payable and accruals – other:
Payroll and related expenses	$	1,918	$	1,629
Provision for vacation		2,950		2,309
Accrued expenses		9,959		9,790
Royalties payable		1,557		799
Income tax payable		4,215		2,950
Payable to customer		2,207		2,029
Property and equipment suppliers		413		369
	$	23,219	$	19,875

Schedule of Supplemental Statements of operations

(U.S. dollars in thousands)	Six Months Ended June 30,				Three Months Ended June 30,
Research and development expenses:	2026		2025		2026		2025
Employee salaries and related expenses	$	5,823	$	3,940	$	3,061	$	2,046
Subcontractor-related expenses		3,575		3,812		2,140		3,007
Materials-related expenses		733		426		316		210
Depreciation		264		231		132		117
Other expenses		1,482		1,058		802		612
Less - R&D grant		(2,100)		—		(2,100)		—
	$	9,777	$	9,467	$	4,351	$	5,992