|
NOTE 10 - SUPPLEMENTARY FINANCIAL STATEMENT
INFORMATION:
Balance sheets:
| |
|
December 31, |
|
| |
|
2023 |
|
|
2022 |
|
| a. Accrued liabilities and other payables: |
|
|
|
|
|
|
|
|
| Employees and institutions for employees |
|
$ |
1,052 |
|
|
$ |
944 |
|
| Provisions for vacation |
|
|
490 |
|
|
|
446 |
|
| Royalties and Other |
|
|
105 |
|
|
|
53 |
|
| |
|
$ |
1,647 |
|
|
$ |
1,443 |
|
Statements of operations:
| | 1) | Disaggregated revenues |
| |
|
Year ended December 31, |
|
| |
|
2023 |
|
|
2022 |
|
|
2021 |
|
| Revenues from licensing agreement (see Note 2(p)) |
|
$ |
10,000 |
|
|
$ |
- |
|
|
$ |
14,000 |
|
| Revenues from the sales of goods |
|
|
959 |
|
|
|
299 |
|
|
|
1,595 |
|
| Revenues from the rendering of services |
|
|
- |
|
|
|
- |
|
|
|
46 |
|
| Total revenues |
|
$ |
10,959 |
|
|
$ |
299 |
|
|
$ |
15,641 |
|
| | 2) | Revenues by geographical area (based on the location of customers): |
| |
|
Year ended December 31, |
|
| |
|
2023 |
|
|
2022 |
|
|
2021 |
|
| United states |
|
$ |
10,839 |
|
|
$ |
16 |
|
|
$ |
14,951 |
|
| Canada |
|
|
87 |
|
|
|
158 |
|
|
|
57 |
|
| Europe and Other |
|
|
28 |
|
|
|
104 |
|
|
|
633 |
|
| Israel |
|
|
5 |
|
|
|
21 |
|
|
|
- |
|
| Total revenues |
|
$ |
10,959 |
|
|
$ |
299 |
|
|
$ |
15,641 |
|
Set forth below is a breakdown of the
Company’s revenue by major customers (major customer –revenues from these customers constitute at least 10% of total revenues
in a certain year):
| |
|
Year ended December 31, |
|
| |
|
2023 |
|
|
2022 |
|
|
2021 |
|
| Customer A |
|
$ |
10,743 |
|
|
$ |
9 |
|
|
$ |
14,770 |
|
| Customer B |
|
$ |
- |
|
|
$ |
101 |
|
|
|
*) |
|
| Customer C |
|
$ |
79 |
|
|
$ |
158 |
|
|
|
*) |
|
| Customer D |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
169 |
|
| | 4) | The changes in deferred revenues relating to goods that were not yet delivered are as follows: |
| |
|
2023 |
|
|
2022 |
|
|
2021 |
|
| Balance at beginning of year |
|
$ |
- |
|
|
$ |
(32 |
) |
|
$ |
(207 |
) |
| Contract liability recognized during the period |
|
|
- |
|
|
|
- |
|
|
|
(32 |
) |
| Revenue recognized during the period |
|
|
- |
|
|
|
32 |
|
|
|
207 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at end of year |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
(32 |
) |
| Contract liability presented in current liabilities |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
(32 |
) |
| Contract liability presented in non-current liabilities |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
All of the Company’s operating Right-of-use
lease assets and long-lived assets are located in Israel.
| d. | Financial income (expenses), net |
| |
|
Year ended December 31, |
|
| |
|
2023 |
|
|
2022 |
|
|
2021 |
|
| Exchange rate differences |
|
$ |
(285 |
) |
|
$ |
(115 |
) |
|
$ |
(38 |
) |
| Bank and other fees |
|
|
(10 |
) |
|
|
(10 |
) |
|
|
(30 |
) |
| Remeasurement of financial instruments |
|
|
- |
|
|
|
- |
|
|
|
28 |
|
| Other financing expenses |
|
|
- |
|
|
|
(24 |
) |
|
|
(7 |
) |
| Interest on bank deposits |
|
|
788 |
|
|
|
321 |
|
|
|
219 |
|
| Financial income, net |
|
$ |
493 |
|
|
$ |
172 |
|
|
$ |
172 |
|
|