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Leases (Tables)
12 Months Ended
Dec. 31, 2023
Presentation of leases for lessee [abstract]  
Schedule of Right to use asset
Right of use assets, net
 
   
December 31,
 
   
2 0 2 3
   
2 0 2 2
   
2 0 2 3
 
   
NIS
   
NIS
   
US Dollars
 
Cost:
                 
Opening balance
   
6,612
     
7,333
     
1,823
 
Dispositions
   
(2,408
)
   
(2,180
)
   
(664
)
Additions
   
1,137
     
1,459
     
314
 
Closing balance
   
5,341
     
6,612
     
1,473
 
                         
Accumulated depreciation:
                       
Opening balance
   
3,221
     
3,245
     
888
 
Dispositions
   
(2,408
)
   
(2,180
)
   
(664
)
Depreciation
   
2,404
     
2,156
     
663
 
Closing balance
   
3,217
     
3,221
     
887
 
                         
Net book value
   
2,124
     
3,391
     
586
 
Schedule of Leases liabilities
Leases liabilities
 
   
December 31,
 
   
2 0 2 3
   
2 0 2 2
   
2 0 2 3
 
   
NIS
   
NIS
   
US Dollars
 
                   
Opening balance
   
3,478
     
4,198
     
959
 
Additions
   
1,137
     
1,460
     
313
 
Payments
   
(2,408
)
   
(2,180
)
   
(664
)
Closing balance
   
2,207
     
3,478
     
608
 
Schedule of Amounts Recognized in Profit Or Loss
Amounts recognized in Statement of income
 
   
For the year ended December 31
 
   
2 0 2 3
   
2 0 2 2
   
2 0 2 3
 
   
NIS
   
NIS
   
US Dollars
 
                   
Depreciation expense on right-to-use assets
   
2,404
     
2,156
     
663
 
Interest expense on lease liabilities
   
75
     
126
     
21
 
Cancellation of rental expenses
   
(2,483
)
   
(2,306
)
   
(685
)
     
(4
)
   
(24
)
   
(1
)