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Condensed Consolidated Interim Statements of Cash Flows - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:        
Loss for the period $ (3,936,207) $ (5,472,512) $ (7,259,918) [1] $ (5,779,841) [1]
Adjustments required to reconcile net loss for the period to net cash used in operating activities:        
Depreciation 14,957 35,564 20,838 54,719
Decrease in liability for employee rights upon retirement, net     (28,452)
Issuance of shares to employees and services providers 557,220 1,243,160 2,477,544 856,064
Non- cash expenses in the Yaaran purchase transaction 1,661,707    
Expenses from standby equity purchase agreement II and promissory note (Note 5(1)) 147,019    
Change in fair value of investment in nonconsolidated affiliate 856,836 87,576    
Change in FV of long term loan (32,381)    
Interest income from solar project (24,648)    
Decrease in prepaid expenses and other current assets 153,774 122,936    
Decrease in other liabilities (330,480) (65,027)    
Change in operating lease asset 39,250 48,940    
IPR&D recorded in respect of purchase of NTWO OFF Ltd.     1,661,707
Share based compensation to employees and directors 18,164 23,700 84,171
Loss (gain) from sales of property and equipment 189 (12,294) (12,294)
Gain from standby equity purchase agreement II (Note 5(1)) (353,221) (1,157,647)
Change in fair value of investment in nonconsolidated affiliate     713,593
Exchange rate differences on operating leases 5,505 1,039 13,064 (13,731)
Decrease (increase) in accounts receivable, net (47,178) 146,831 85,590 (19,967)
Decrease (increase) in inventory 70,599 (9,058) (39,807) (59,103)
Decrease in prepaid expenses and other current assets     164,880 39,888
Decrease in accounts payable (4,664) (12,470) (90,954) (116,580)
Increase (decrease) in other liabilities     173,360 (112,083)
Decrease in operating lease expense     59,883 66,647
Change in operating lease liability (43,718) (53,425) (66,298) (68,858)
Net cash used in operating activities (2,927,148) (2,258,869) (3,232,759) (5,097,126)
CASH FLOWS FROM INVESTING ACTIVITIES:        
Investment in nonconsolidated affiliate (203,000) (1,542,348) (1,542,349)
Long term loan (406,465)  
Solar PV joint venture project (763,693)    
Proceeds from sales of property and equipment 114 22,789 22,789
Purchase of property and equipment     (51,689)
Net cash used in investing activities (1,373,044) (1,519,559) (1,519,560) (51,689)
CASH FLOWS FROM FINANCING ACTIVITIES:        
Proceeds from promissory note 1,455,000 700,000  
Repayments of long-term loans from banking institutions and other     (700,000) (8,390)
Repayments of promissory note (1,542,931)    
Proceeds from standby equity purchase agreement, net 2,557,743 3,472,712
Proceeds on account of shares 131,220 4,103,330
Net cash provided by financing activities 2,601,032 3,472,712 4,094,940
Effect of exchange rate changes on cash and cash equivalents (6,033) 8,486 7,010 (2,966)
DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH (1,705,193) (3,769,942) (1,272,597) (1,056,841)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT BEGINNING OF YEAR 4,478,174 5,750,771 5,750,771 6,807,612
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF PERIOD 2,772,981 1,980,829 4,478,174 5,750,771
Non cash transactions:        
Termination of lease liability     21,114
Initial recognition of operating lease right-of-use assets     15,709 47,280
Issuance of shares for future services 603,262 826,705
Issuance of shares for future services     422,163 61,006
Investment in nonconsolidated affiliate (see Note 3) $ 826,705    
Issuance of shares for commitment fee (see Note 10(21))     $ 254,274
[1] Adjusted to reflect