Note 22:

Supplementary Information to the Statements of Comprehensive Profit or Loss

Additional information on Revenues:

Major customers:

BARDA contributed 51%, 76% and 83% of the Company’s total revenues in 2022, 2021, and 2020 respectively . Verical contributed 28% in 2022. (see also Note 17b).

No other customer contributed 10% or more of the Company’s revenues in 2022, 2021 and 2020.

Geographic information:,

The revenues reported in the financial statements are based on the location of the customers, as follows:

	Year ended December 31
	2022		2021		2020

USA ( see also Note 17a, 17b)		21,872		18,102		18,030
EU and other international markets		4,624		5,661		3,733

		26,496		23,763		21,763

Cost of Revenues:

Cost of Revenues from sale of products

	Year ended December 31
	2022			2021		2020

Salary and benefits (including share-based compensation)		1,828			2,047		1,532
Subcontractors		58			190		118
Depreciation and amortization		426			559		387
Cost of materials		636			1,039		300
Other manufacturing expenses		779			906		659
Decrease (increase) in inventory of finished products		(543	)		242		155

		3,184			4,983		3,151

Cost of Revenues from development services

	Year ended December 31
	2022		2021		2020

Salary and benefits		1,691		2,003		2,320
Subcontractors		8,138		7,904		8,747

		9,829		9,907		11,067

Cost of Revenues from license agreements

	Year ended December 31
	2022		2021		2020

Salary and benefits		38		102		-
Royalties payments		280		-		-

		318		102		-

Total Cost of Revenues		13,331		14,992		14,218

Research and development expenses, net of participations:

	Year ended December 31
	2022		2021		2020

Salary and benefits (including share-based compensation)(1)		4,494		2,864		2,701
Subcontractors		4,054		6,323		3,208
Depreciation and amortization		571		396		512
Cost of materials		572		347		922
Other research and development expenses		490		326		355

Total Research and development, net of participations		10,181		10,256		7,698

(1)

The salary costs for the year ended December 31,2022 includes one time payment of $205 derived from termination agreement with the CMO of the company.

Selling and marketing expenses:

	Year ended December 31
	2022		2021		2020

Salary and benefits (including share based compensation)		1,637		1,643		1,700
Marketing and medical support		1,152		627		740
Depreciation and amortization		49		44		82
Shipping and delivery		385		490		282
Registration and marketing license fees		502		584		424

		3,725		3,388		3,228

General and administrative expenses:

	Year ended December 31
	2022		2021		2020

Salary and benefits (including share‑based compensation)		3,344		2,905		2,784
Professional fees		2,589		2,480		2,267
Depreciation and amortization		225		239		108
Other		762		724		300

		6,920		6,348		5,459

Other expenses:

The other one-time expenses amounted $684 for the year ended December 31, 2022, are associated with the management changes and FDA milestone payment fee ( see Note 17b).

Financial income and expense:

	Year ended December 31
	2022			2021			2020
Financial income:

Interest income		270			11			297
Revaluation of liabilities in respect of TEVA		-			-			433
Revaluation of liabilities in respect of IIA grants		132			-			-
Exchange differences, net		59			-			113

		461			11			843
Financial expense:

Interest in respect of IIA grants		-			903			832
Revaluation of liabilities in respect of IFRS16		102			120			144
Finance expenses in respect of deferred revenues		54			143			247
Revaluation of liabilities in respect of TEVA		533			590			-
Exchange differences, net		-			511			-
Revaluation of Warrants		8,977			-			-
Issuance expenses of warrants through profit and loss		1,911			-			-
Other		60			47			56

		11,637			2,314			1,279

Financial expenses, net		(11,176	)		(2,303	)		(436	)