BUSINESS COMBINATION (Tables)

12 Months Ended

Dec. 31, 2022

Business Acquisition [Line Items]

SCHEDULE OF FAIR VALUE OF THE ACQUISITION

The following table summarizes the acquisition date fair value of each major class of consideration:

	USD
	Thousands
Cash (*)		300
Issuance of shares of common stock (69,752 shares) (**)		457
Total consideration transferred		757

(*)	The cash payment is subject to working capital adjustments.
(**)	Quoted price as of the acquisition date

SCHEDULE OF STOCK BASED COMPENSATION EXPENSES

	2022
Stock-based compensation expense – Cost of goods		194
Stock-based compensation expense - Sales and marketing		271
Stock-based compensation expense - General and administrative		310
		775

SCHEDULE OF FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES

The following table summarizes the preliminary fair value of assets acquired and liabilities assumed as of the acquisition date:

	Thousands USD
Cash and Cash Equivalent		-
Trade receivables		364
PP&E		55
Inventory		864
Long-term financial investment		31
Selling platform		378
Goodwill		152
Short-term accruals and deferrals		(181	)
Trade payables		(668	)
Long term provision		(13	)
Long-term debt		(138	)
Deferred Taxes		(87	)
Total net assets acquired		757

Naiz Bespoke Technologies S.L. [Member]

Business Acquisition [Line Items]

SCHEDULE OF FAIR VALUE OF THE ACQUISITION

The following table summarizes the acquisition date fair value of each major class of consideration:

	USD
	Thousands
Cash		503
Issuance of shares of common stock (240,000 shares) (*)		1,008
Total consideration transferred		1,511

(*) Quoted price as of the acquisition date

SCHEDULE OF FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES

The following table summarizes the fair value of assets acquired and liabilities assumed as of the acquisition date:

	Thousands USD
Cash and cash equivalent		36
Trade receivables and other receivables		41
PP&E		3
Long-term financial investment		8
Customer Relationships		726
Technology		286
Trademark		77
Goodwill		1,152
Short Term accruals and deferrals		(56	)
Trade payables		(46	)
Short-term provision		(6	)
Short term debt		(155	)
Long term debt		(294	)
Deferred Taxes		(261	)
Total net assets acquired		1,511