RELATED PARTIES TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2022

Related Party Transactions [Abstract]

SCHEDULE OF RELATED PARTY PAYABLES

The following related party payables are included in liability to related parties.

	December 31,
	2022			2021
Officers (*)		41			43
Liability in respect of business combinations (**)		739			-
Other related parties (***)		(95	)		-
Directors		15			20
		698			63

(*) The amount includes the net salaries payables.

(**)	The amount includes the provision created to former owners of Orgad that are entitled to additional cash and equity consideration and former owners of Naiz that entitled to additional cash consideration, see note 16- business combination.
(***)	The amount includes an amount receivable from Orgad previous shareholders who currently work in the company.

SCHEDULE OF RELATED PARTIES BENEFITS

B. Related parties benefits:

	Year ended December 31,
	2022		2021
Salaries and related expenses		1,440		852
Share based payments		396		73
Cash liability and equity liability expenses related to acquisitions (**)		1,058		-
Directors		58		58
		2,952		983