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Operating Segments
12 Months Ended
Dec. 31, 2022
Operating Segments [Abstract]  
OPERATING SEGMENTS
NOTE 23:- OPERATING SEGMENTS

 

The Company applies the principles of IFRS 8, “Operating Segments (“IFRS 8”), regarding operating segments. The segment reporting is based on internal management reports of the Company’s management, which are regularly reviewed by the chief operating decision maker to make decisions about resources to be allocated and assess performance. According to the principles of IFRS 8, the Company’s management determined that as of December 31, 2022, the Company has two reportable segments – (1) development of drugs based on cannabinoid molecules to be approved by an official regulatory authority (the Company’s operation); and (2) online sales of a various range of hemp-based products including hemp gummies, hemp oil capsules, hemp gel, hemp cream, detox pills, height pills, antibacterial creams, and anti-aging creams, among other beauty and hair treatment products that are all manufactured in the United States.

 

   Year ended December 31, 2022 
   Drug Development   Online Sales   Total 
Revenues            
External  $
-
   $1,347   $1,347 
Inter-segment   
-
    
-
    
-
 
Total   
-
    1,347    1,347 
                
Segment loss (gain)   8,405    (118)   8,287 
Company’s share of losses of company accounted for at equity, net             109 
Finance expense (income), net             (5,818)
Tax expense             14 
                
 Loss             2,592 

 

   Year ended December 31, 2021 
   Drug
Development
   Online
Sales
   Total 
Revenues            
External  $
        -
   $
      -
   $
-
 
Inter-segment   
-
    
-
    
-
 
Total   
-
    
-
    
-
 
                
Segment loss   5,768    
-
    5,768 
Finance expense (income), net             21 
                
 Loss             5,789 

 

   Year ended December 31, 2020 
   Drug
Development
   Online
Sales
   Total 
Revenues            
External  $
   -
   $
      -
   $
-
 
Inter-segment   
-
    
-
    
-
 
Total   
-
    
-
    
-
 
                
Segment loss   3,293    
-
    3,293 
Finance expense (income), net             242 
                
 Loss             3,535 

 

   As of December 31, 2022 
   Drug
Development
   Online
Sales
   Total 
             
Segment Assets  $9,664   $941   $10,605 
Segment Liabilities  $4,021   $135   $4,156 

 

   As of December 31, 2021 
   Drug
Development
   Online
Sales
   Total 
             
Segment Assets  $9,916   $
-
   $9,916 
Segment Liabilities  $1,775   $
-
   $1,775