Financial Instruments

9 Months Ended

Sep. 30, 2023

Fair Value Disclosures [Abstract]

Financial Instruments

Note 3 - Financial Instruments

The carrying amounts of cash and cash equivalents, restricted cash, accounts receivable, other receivables, trade payables and accounts payable approximate their fair value due to the short-term maturities of such instruments.

The Company holds share certificates in iMine Corporation (“iMine”) formerly known as Diamante Minerals, Inc., a publicly traded company on the OTCQB.

Due to sales restrictions on the sale of the iMine shares, the fair value of the shares was measured on the basis of the quoted market price for an otherwise identical unrestricted equity instrument of the same issuer that trades in a public market, adjusted to reflect the effect of the sales restrictions and is therefore, ranked as Level 2 assets.

	September 30, 2023
	Fair value hierarchy
	Level 1		Level 2		Level 3
Financial assets
Investment in marketable securities (*)		-		26		-

MY SIZE, INC. AND ITS SUBSIDIARIES

Notes to Condensed Consolidated Interim Financial Statements (Unaudited)

U.S. dollars in thousands (except share data and per share data)

Note 3 - Financial Instruments (Cont.)

	December 31, 2022
	Fair value hierarchy
	Level 1		Level 2		Level 3
Financial assets
Investment in marketable securities (*)		-		47		-
Derivatives (**)				10

(*)	For the nine and three-month periods ended September 30, 2023 and 2022, the Company recognized gain (loss) (based on quoted market prices with a discount due to security restrictions on iMine shares) of the marketable securities was $(21), $(11), $(7) and $(22), respectively.
(**)	The Derivatives includes in other receivables.

	December 31, 2022
	Fair value hierarchy
	Level 1		Level 2		Level 3
Financial liabilities
Derivatives		-		9		-