FINANCIAL INSTRUMENTS

3 Months Ended

Mar. 31, 2026

Investments, All Other Investments [Abstract]

FINANCIAL INSTRUMENTS

NOTE 9 - FINANCIAL INSTRUMENTS:

a. Fair value of financial instruments

As of March 31, 2026, and December 31, 2025, the carrying amounts of accounts payable, accounts receivable and other receivables approximate their fair values due to the short-term maturities of these instruments.

The carrying amount of the long-term deposit approximates its fair value since it is measured at its present value applying prevailing interest rates. 

b. As of March 31, 2026, and December 31, 2025, the allowance for expected credit loss was immaterial.