FINANCIAL INSTRUMENTS

3 Months Ended

Mar. 31, 2025

Investments, All Other Investments [Abstract]

FINANCIAL INSTRUMENTS

NOTE 9 - FINANCIAL INSTRUMENTS:

a. Fair value of financial instruments

The carrying amounts of financial instruments approximate their fair value either because these amounts are presented at fair value, due to the relatively short-term maturities of certain instruments or they are measured using interest rates close to prevailing market rates.

b. As of March 31, 2025, and December 31, 2024, allowance for expected credit loss was immaterial.