0001166834Q2false--12-31
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549
Form 6-K
REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13A-16 OR 15D-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934
For the month of September 2024
Commission File Number: 001-41641
SHL TELEMEDICINE LTD.
(Translation of registrant’s name into English)
90 Yigal Alon Street
Tel Aviv 67891, Israel
(Address of principal executive offices)
Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.
Form 20-F ☒ Form 40-F ☐
EXPLANATORY NOTE
On September 26, 2024, SHL Telemedicine Ltd. (the “Company”) issued a press release, an investor presentation and a report with respect to its half-year 2024 financial results, copies of which are furnished herewith as Exhibits 99.1, 99.2 and 99.3, respectively, and which are incorporated by reference herein. The press release, investor presentation and report all contain forward-looking statements and include cautionary statements identifying important factors that could cause actual results to differ materially from those in the forward-looking statements.
On September 26, 2024, the Company also published unaudited interim condensed consolidated financial statements as of and for the six months ended June 30, 2024, a copy of which is furnished herewith as Exhibit 99.4 and which is incorporated by reference herein. The financial statements are formatted in Inline eXtensible Business Reporting Language (“iXBRL”) as Exhibit 101 in accordance with Rule 405 of Regulation S-T and paragraph C.(6)(a)(ii) of the General Instructions to Form 6-K.
This Form 6-K is incorporated by reference into the Company's Registration Statement on Form S-8 filed with the Securities and Exchange Commission on June 9, 2023 (Registration No. 333-272546).
| 101.INS |
Inline XBRL Instance Document.
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| 101.SCH |
Inline XBRL Taxonomy Extension Schema Document.
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| 101.CAL |
Inline XBRL Taxonomy Extension Calculation Linkbase Document.
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| 101.DEF |
Inline XBRL Taxonomy Extension Definition Linkbase.
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| 101.LAB |
Inline XBRL Taxonomy Extension Label Linkbase.
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| 101.PRE |
Inline XBRL Taxonomy Extension Presentation Linkbase.
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
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SHL Telemedicine Ltd.
By: /s/ Amir Hai
Amir Hai
Chief Financial Officer
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Exhibit 99.1
Press release
Ad hoc announcement pursuant to Art. 53 LR
SHL announces half-year results 2024
Tel Aviv / Zurich / New York, 26 September 2024 – SHL Telemedicine Ltd. (NASDAQ: SHLT; SIX Swiss Exchange: SHLTN) (“SHL” or the “Company”), a leading provider and developer of advanced personal telemedicine solutions, today announced its financial results for the first half of 2024.
During this period, Ido Neuberger and Nir Rotenberg joined as board members, and recently Dr. Itamar Offer was appointed as new chairman and Mr. David Arnon as new CEO. The appointed leadership brings extensive
experience in building effective strategies, strengthening management capabilities, and leading sales and marketing efforts across diverse healthcare sectors.
From a financial perspective, adjusted EBITDA in Israel increased by 4%, while significantly reducing operational losses in Germany by USD 1m. Additionally, SHL expanded its investments in direct-to-consumer (D2C)
operations in the US by USD 0.7m.
H1 2024 Financial Highlights:
*All comparable figures from previous periods are in constant currency1.
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• |
Total revenues were USD 27.9m, a slight decrease of 2% from USD 28.4m in 1HY2023.
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Revenues from the company’s operation in Israel were at the same level compared to 1HY2023, with revenues standing at USD 20.9m.
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Revenues from the company’s operation in Germany amounted to USD 6.6m, slightly down from USD 6.8m in 1HY2023.
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The adjusted EBITDA2 was USD 0.5m, slight increase from USD 0.3m in 1HY2023, mainly due to operational improvement.
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1Constant currency – to enable meaningful comparison between HY2024 and HY2023 results, HY2023 results are also presented at HY2024 exchange
rates which are calculated as annual average based on the average monthly exchange rates of each of the USD and the EUR versus the NIS, as published by the Bank of Israel. The management believes that this presentation enables a more meaningful
comparison between the periods due to the significant fluctuations in NIS/USD/EUR exchange rates during the period.
2 Please see the EBITDA, Adjusted EBITDA and Adjusted EBIT Table below, and Reconciliation Table of Adjusted EBITDA and Adjusted EBIT to net profit each presented below as required by the rules of the U.S.
Securities and Exchange Commission with respect to non-GAAP financial measures.
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• |
Financial income, net was USD 0.5m compared to USD 3.0m in the first half of 2023, the decrease is mainly due to the income of USD 1.8m from investors options evaluation (Non- cash item) which was recognized in the first half of 2023 ,
and to the exchange rate differences between the US dollar and the New Israeli Shekel.
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Net loss was USD 3.9m, compared to a net loss of USD 2.2m in 1HY2023, mainly due to the decrease in financial income.
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Cash on hand and short-term cash investments were USD 20.3m as of June 30, 2024. (USD 26.2m as of December 31, 2023).
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David Arnon, CEO of SHL, commented:” The new leadership team has been successfully embarked and set the stage for the next strategic steps. The focus remains on identifying growth drivers in all territories, by
expanding our service offerings and enhancing our solutions platform, and exploring cost reductions in our overall activities. In Germany, we continue to manage our cost expenses effectively, while in the US, we are exploring direct-to-consumer
opportunities. I’m particularly pleased with the preliminary results from our randomized study at the Mayo Clinic, which indicate a positive trend toward reducing emergency room visits and re-hospitalizations for patients using SHL devices.”
Conference Call at 10.00 am CET
The Company will host a conference call for investors, journalists and analysts to discuss the Half-Year 2024 results today at 10.00 am CET. The conference call will be hosted by David Arnon, CEO, and Amir Hai, CFO,
and will be held in English.
Dial-in numbers:
From Europe: +41 (0)58 310 50 00
From UK: +44 (0) 207 107 06 13
From USA: +1 (1) 631 570 56 13
From Israel: +972 3763 1173
The presentation is available on: www.shl-telemedicine.com/reports
The Half-Year Report 2024 is available on: www.shl-telemedicine.com/reports
SEC submission of the Half-Year Report and presentation is available on:
https://www.shl-telemedicine.com/sec-filing/
About SHL Telemedicine
SHL Telemedicine is engaged in developing and marketing personal telemedicine systems and the provision of medical call center services, with a focus on cardiovascular and related diseases, to end users and to the
healthcare community. SHL Telemedicine offers its services and personal telemedicine devices to subscribers utilizing telephonic and Internet communication technology. SHL is listed on the SIX Swiss Exchange (SHLTN, ISIN: IL0010855885, Security
No.: 1128957) and on the Nasdaq Stock Exchange (SHLT, ISIN: US78423T2006, CUSIP: 78423T200). For more information, please visit our web site at www.shl-telemedicine.com.
Financial calendar
5 December 2024, Annual General Meeting. Tel Aviv, Israel
Financial information:
For a comprehensive understanding of the Company’s financial reports and related management’s discussion and analysis for applicable periods, please visit the Company’s profile at https://www.sec.gov/edgar
or the Company’s full report on its site: www.shl-telemedicine.com/reports
For further information please contact:
Fabienne Farner, IRF, Phone : +41 43 244 81 42, farner@irf-reputation.ch
Key Figures for HY2024
Key figures (as reported):
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in USD million (except per share amounts)
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HY2024
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HY2023
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% change
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Revenues for the period
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27.9
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29.0
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(4
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)
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Revenues
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|
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|
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|
|
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Revenues
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• Germany
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6.6
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6.8
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(4
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)
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• Israel
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20.9
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21.6
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(3 |
) |
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• Rest of the World
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0.4
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0.6
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(32 |
) |
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EBIT
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(3.9
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)
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(4.4
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)
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EBITDA*
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(0.2
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)
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(0.9
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)
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Net profit (loss)
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(3.9
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)
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(2.1
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)
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EPS (Basic loss)
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(0.24
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)
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(0.14
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)
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Operating cash flow
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(0.3
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)
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(3.3
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)
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* EBITDA: operating profit excluding depreciation and amortization expenses of USD 3.7m, and USD 3.5m in the comparable period
Adjusted key figures (in constant currency):
In the table below, HY2023 results have been presented at HY2024 exchange rates. Management believes that this presentation enables a more meaningful comparison between the periods due to the
significant fluctuations in NIS/USD/EUR exchange rates during the period.
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In USD million
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HY2024
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HY2023
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% change
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Revenues
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27.9
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28.4
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(2
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)
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Revenues
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• Germany
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6.6
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6.8
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(4
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)
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• Israel
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20.9
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21.0
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-
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• Rest of the World
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0.4
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0.6
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(32
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)
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Adjusted EBIT**
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(3.2
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)
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(3.2
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)
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Adjusted EBITDA ***
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0.5
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0.3
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**Adjusted EBIT: Please see the EBITDA, Adjusted EBITDA and Adjusted EBIT Table below.
***Adjusted EBITDA: Please see the EBITDA, Adjusted EBITDA and Adjusted EBIT Table below.
EBITDA, Adjusted EBITDA and Adjusted EBIT Tables (HY2023 results are presented in HY2024 exchange rates)
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EBITDA:
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in USD Thousand
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HY2024
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HY2023
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Operating loss
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(3.9
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)
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(4.4
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)
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Plus:
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Depreciation and amortization expenses
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3.7
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3.4
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| |
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|
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EBITDA
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(0.2
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)
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(1.0
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)
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HY2024
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HY2023
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Operating loss – EBIT
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(3.9
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)
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(4.4
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)
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Plus:
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Cost of share-based payments
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0.3
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0.8
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Non-recurring expenses
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0.4
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0.5
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Adjusted EBIT
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(3.2
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)
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(3.1
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)
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HY2024
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HY2023
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EBITDA
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(0.2
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)
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|
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(1.0
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)
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Plus:
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|
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|
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Cost of share based payments
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0.3
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0.8
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Non-recurring expenses
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0.4
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0.5
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Adjusted EBITDA
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0.5
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0.3
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Reconciliation of Adjusted EBITDA and Adjusted EBIT to net profit as required by the rules of the U.S. Securities and Exchange Commission with respect to non-GAAP financial measures (HY2023 results
are presented also in HY2024 exchange rates)
| |
|
HY2024
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HY2023
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HY2023(CC)
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Net profit (loss)
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(3.9
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)
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(2.1
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)
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|
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(2.2
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)
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Financial income, net
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(0.5
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)
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(3.0
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)
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|
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(3.0
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)
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Tax expenses
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0.5
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|
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0.7
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0.7
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Depreciation and amortization expenses
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3.7
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|
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3.5
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3.5
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| |
|
|
|
|
|
|
|
|
|
|
|
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|
EBITDA
|
|
|
(0.2
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)
|
|
|
(0.9
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)
|
|
|
(1.0
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)
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| |
|
|
|
|
|
|
|
|
|
|
|
|
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Cost of share-based payment
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0.3
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|
|
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0.8
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|
|
|
0.8
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Non- recurring expenses
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0.4
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|
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0.5
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|
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0.5
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|
| |
|
|
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|
|
|
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|
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Adjusted EBITDA
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0.5
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0.4
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|
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0.3
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The Company believes Adjusted EBITDA and Adjusted EBIT provide useful information regarding the Company’s financial and operating performance. Adjusted EBITDA and Adjusted EBIT are not U.S. GAAP measures. You should not construe Adjusted EBITDA and
Adjusted EBIT as alternatives to operating profit or cash flows from operating activities determined in accordance with U.S. GAAP or as a measure of liquidity. Adjusted EBITDA and Adjusted EBIT are not defined in the same manner by all companies
and may not be comparable to other similarly titled measures of other companies.
Forward Looking Statements:
This announcement contains “forward-looking statements” within the meaning of the U.S. Private Securities Litigation Reform Act of
1995, specifically Section 27A of the U.S. Securities Act of 1933, as amended, and Section 21E of the U.S. Securities Exchange Act of 1934, as amended. All statements, other than statements of historical facts, are forward-looking statements,
including the Company’s anticipation with respect to changes in its results of operations from prior periods. Readers are cautioned that forward-looking statements are not guarantees of future performance and involve known and unknown risks,
uncertainties and other factors that could cause actual results to differ materially from historical results or any future results expressed or implied by forward-looking statements. Factors that can cause actual results to differ from
expectations and those contained in forward-looking statements include those risks described in Item 3.D. “Key Information—Risk Factors” contained in the Company’s Annual Report on Form 20-F filed with the U.S. Securities Exchange Commission (the
“SEC”) on March 28, 2024, as amended by the Annual Report on Form 20-F/A filed with the SEC on July 24, 2024, and in its subsequent filings and submissions with the SEC, including, but not limited to, the Company’s ability to operate and comply
with the complex and evolving regulations in the highly regulated healthcare industry; the continued development, consumer acceptance and market adoption of the Company’s products and services in the relatively new, unproven and volatile and
rapidly changing telehealth market; the Company’s ability to develop and introduce new products and solutions and enhancements to existing ones; the significant and increasing levels of competition in the telemedicine market; the Company’s
ability to continue to attract and retain key employees and personal in the highly competitive healthcare industry; the loss or breach of the Company’s proprietary rights and data security and privacy risks; political, judicial, legal, economic
and military conditions in Israel and the surrounding region; global economic and financial market conditions and the Company’s ability to adapt to and comply with the different business and market factors, conditions, requirements and laws and
regulations in the various countries in which the Company operates internationally; currency fluctuations; labor disputes; the Company’s ability to manage growth and integrate acquired businesses and expanding operations; the Company’s dependence
on key suppliers and sub-contractors and other third parties; and other matters and risks not yet known to the Company or not currently considered material by it. You should not place undue reliance on these forward-looking statements. All
written and oral forward-looking statements, attributable to the Company, or persons acting on its behalf, are qualified in their entirety by these cautionary statements. Unless required by law, the Company undertakes no obligation to publicly
update or revise any forward-looking statements.
Exhibit 99.2
SHL Telemedicine HY Results 2024Presentation 1
Forward looking statements 2 This presentation was prepared for the purpose
of providing and presenting information in a summary only and cannot replace a review of the reports of SHL Telemedicine (hereinafter: "the Company"). Many of the statements included in this presentation, as well as oral statements that may
be made by us or by officers, directors or employees acting on behalf of us, contain “forward-looking statements” within the meaning of the U.S. Private Securities Litigation Reform Act of 1995, specifically Section 27A of the U.S. Securities
Act of 1933, as amended, and Section 21E of the U.S. Securities Exchange Act of 1934, as amended. All statements, other than statements of historical facts, are forward-looking statements. Readers are cautioned that forward-looking statements
are not guarantees of future performance and involve known and unknown risks, uncertainties and other factors that could cause actual results to differ materially from historical results or any future results expressed or implied by
forward-looking statements. Factors that can cause actual results to differ from expectations and those contained in forward-looking statements include those risks described in Item 3.D. “Key Information—Risk Factors” contained in the
Company’s Registration Statement on Form 20-F or most recent Annual Report on Form 20-F filed with the U.S. Securities Exchange Commission (the “SEC”) and in its subsequent filings and submissions with the SEC, including, but not limited to,
the Company’s ability to operate and comply with the complex and evolving regulations in the highly regulated healthcare industry; continued development, consumer acceptance and market adoption in the relatively new, unproven and volatile and
rapidly changing telehealth market; the Company’s ability to develop and introduce new products and solutions and enhancements to existing ones; the significant and increasing levels of competition in the telemedicine market; the impacts of
COVID-19 and future pandemics and epidemics; the Company’s ability to continue to attract and retain key employees and personal in the highly competitive healthcare industry; the loss or breach of the Company’s proprietary rights and data
security and privacy risks; political, judicial, legal, economic and military conditions in Israel and the surrounding region; global economic and financial market conditions and the Company’s ability to adapt to and comply with the different
business and market factors, conditions, requirements and laws and regulations in the various countries in which the Company operates internationally; currency fluctuations; labor disputes; the Company’s ability to manage growth and integrate
acquired businesses and expanding operations; the Company’s ability to obtain adequate levels of insurance to cover potential losses; the Company’s dependence on key suppliers and sub-contractors and other third parties; and other matters and
risks not yet known to the Company or not currently considered material by it. You should not place undue reliance on these forward-looking statements. All written and oral forward-looking statements, attributable to the Company, or persons
acting on its behalf, are qualified in their entirety by these cautionary statements. For the avoidance of doubt, it is clarified that the company does not undertake to update the information, in whole or in part, contained in this
presentation, whether as a result of new information, a future event or for other reasons, except as required by law. It is also clarified that the company's plans and strategy contained in this presentation are correct at the time of their
publication and can and will change in accordance with the decisions of the company's board of directors, as they will be from time to time, and/or due to their being dependent, in whole or in part, on third parties that are not under the
control of the company as well as on additional risk factors to which the company is exposed . This presentation contains trade names, trademarks and service marks of other companies. The trade names, trademarks, and service marks of other
parties are not used or displayed to imply a relationship with, or endorsement or sponsorship of, those other parties.
SHL Telemedicine at a glance 3 Nasdaq: SHLT SWX: SHLTN Listed
on $27.9M 1HY 2024 revenues 30+ years of experience SHL is a leading provider and developer of advanced telehealth technology and services with unmatched 30 years of medical & ECG data-base 24/7 telehealth monitoring global service
capabilities 3M interactions and data readings per year Telemedicine centers in Israel & Germany Significant strategic partners in the US market
R&D Gross Expenses $3.0M Operational CASH Flow REVENUES $27.9M Adjusted
EBITDA(*) $ 0.5M CASH On HAND $20.3M 30 June 2024 (*) Please see Supplemental Information at end of presentation for a reconciliation of Adjusted EBITDA and Adjusted EBIT to net profit as required by the rules of the U.S. Securities
Exchange Commission with respect to non-GAAP financial measures HY 2024 Overview Financial Data(*) 4 $ (0.3)M
Germany: 5 Remote medical services such as: Virtual Visit and Monitoring of
chronic patients, are becoming the Standard of Care The company has agreements with leading health insurers, covering about 30% of the German health insurance market (about 25 million insured) SHL is the market leader in Germany and
operates in a B2B model - managing and stabilizing chronic patients and saving costs for health insurers 1HY2024 2HY2023 1HY2023 REVENUES $6.6M Adjusted EBITDA(**) $(0.3)M REVENUES(*) $7.2M Adjusted
EBITDA(**) $1M REVENUES(*) $6.8M Adjusted EBITDA(**) $(1.2)M (*) compared to 1HY 2023 in constant currency, Please see Supplemental Information at end of presentation for a description of the basis of presentation of the constant
currency amount calculations as required by the rules of the U.S. Securities Exchange Commission with respect to non-GAAP financial measures (**) Please see Supplemental Information at end of presentation for a reconciliation of Adjusted
EBITDA and Adjusted EBIT to net profit as required by the rules of the U.S. Securities Exchange Commission with respect to non-GAAP financial measures
ECG repository Cloud based 24/7 ECG review center 24/7 USA cardiologist
network Provider portal USA 6 Increase in uses of the SmartHeart platform DTC plan: working on customer acquisition cost reduction (*) Please see Supplemental Information at end of presentation for a reconciliation of Adjusted EBITDA
and Adjusted EBIT to net profit as required by the rules of the U.S. Securities Exchange Commission with respect to non-GAAP financial measures Patented technology. SmartHeart is a registered Trademark REVENUES $0.4M Adjusted
EBITDA(*) $(2.2)M Tier1 Strategic customers relationships strengthen our reputation in support of the SmartHeart® direct-to-consumer move Leveraging the network of cardiologists that is already set up across the US Already FDA cleared
510(k) process for OTC clearance
Israel 7 High contribution to the company's profitability and cash flow The
leader in B2C Telemedicine Services B2B advanced Medical Services Sale of cardiac monitoring services to consumers: personal 12 Lead ECG devices for transmission of remote medical data, 24/7 telemedicine center, Mobile Intensive Care
Units in coverage areas. Over 100 institutional customers - Mediton Group is a leading B2B healthcare services provider in Israel to the largest and leading companies in Israel, government institutions, the Ministry of Defense, National
Insurance, health funds and insurance companies (*) compared to 1HY 2023 in constant currency, Please see Supplemental Information at end of presentation for a description of the basis of presentation of the constant currency amount
calculations as required by the rules of the U.S. Securities Exchange Commission with respect to non-GAAP financial measures (**) Please see Supplemental Information at end of presentation for a reconciliation of Adjusted EBITDA and Adjusted
EBIT to net profit as required by the rules of the U.S. Securities Exchange Commission with respect to non-GAAP financial measures Telemedicine Center 4 advanced Medical Centers Network pf 500+ specialist doctors Customer Service
Center Mobile Intensive Care Units with extensive coverage areas 1HY2024 2HY2023 1HY2023 REVENUES $20.9M Adjusted EBITDA(**) $5.7M REVENUES(*) $21.5M Adjusted EBITDA(*)(**) $5.7M REVENUES(*) $21.0M Adjusted
EBITDA(*)(**) $5.5M
Financials – P&L 8 (*) compared to HY 2023 in constant currency, Please
see Supplemental Information at end of presentation for a description of the basis of presentation of the constant currency amount calculations as required by the rules of the U.S. Securities Exchange Commission with respect to non-GAAP
financial measures (**) Please see Supplemental Information at end of presentation for a reconciliation of Adjusted EBITDA and Adjusted EBIT to net profit as required by the rules of the U.S. Securities Exchange Commission with respect to
non-GAAP financial measures In USD million (except per share amounts) 1HY 2024 1HY 2023cc* Revenues for the period 27.9 28.4 Revenues by territories Germany 6.6 6.8 Israel 20.9 21.0 Rest of the World 0.4 0.6 Adjusted
EBIT(**) (3.2) (3.2) Adjusted EBITDA(**) 0.5 0.3 Net loss (3.9) (2.2) EPS (Basic) attribute to equity holders (0.24) (0.14)
Financials – Balance sheet & Cash flow 9 In USD million 1HY 2024 1HY
2023 Cash and cash equivalents 10.9 10.4 Short term investments 9.4 19.0 Total cash and short-term investments 20.3 29.4 Short term bank debt 2.1 2.1 Long term bank debt 9.0 11.3 Total bank debt 11.1 13.4 Capital and
reserves 151.4 151.8 Accumulated deficit (84.1) (75.3) Total Equity 67.3 76.5 Increase (Decrease) in cash and short-term investments (5.9) 10.7 Operational cash flow (0.3) (3.3)
Thank You SHL Telemedicine 10
Supplement Information 11 **Adjusted EBIT: Please see the Adjusted EBITDA and
Adjusted EBIT Table below. ***Adjusted EBITDA: Please see the Adjusted EBITDA and Adjusted EBIT Table below In the table below, HY 2023 results have been presented at HY 2023 exchange rates1. Management believes that this presentation
enables a more meaningful comparison between the periods due to the significant fluctuations in NIS/USD/EUR exchange rates during the period. Adjusted key figures (in constant currency1) in USD million 1HY2024 1HY2023 % change Revenues
27.9 28.4 (1.9) Revenues Germany Israel Rest of the World 6.6 6.8 (4) 20.9 21.0 (0.4) 0.4 0.6 (32.3) Adjusted EBIT** (3.2) (3.2) Adjusted EBITDA *** 0.5 0.3 Key figures (as reported): in USD million (except per
share amounts) 1HY 2024 1HY 2023 % change Revenues for the period 27.9 29.0 (3.9) Revenues Revenues Germany Israel Rest of the
World 6.6 6.8 (4) 20.9 21.6 (3.2) 0.4 0.6 (32.3) EBIT (3.9) (4.4) EBITDA (0.2) (0.9) Net profit (loss) (3.9) (2.1) EPS (Basic loss) (0.24) (0.14) Operating cash flow (0.3) (3.3) Reconciliation of Adjusted
EBITDA and Adjusted EBIT to net profit as required by the rules of the U.S. Securities Exchange Commission with respect to non-GAAP financial measures
Supplement Information 12 (1) Constant currency – to enable meaningful
comparison between 1HY2024 and 1HY2023 results, results are also presented at 1HY2024 exchange rates which are calculated as annual average based on the average monthly exchange rates of each of the USD and the EUR versus the NIS, as
published by the Bank of Israel. The management believes that this presentation enables a more meaningful comparison between the periods due to the significant fluctuations in NIS/USD/EUR exchange rates during the period. Reconciliation of
Adjusted EBITDA and Adjusted EBIT to net profit as required by the rules of the U.S. Securities Exchange Commission with respect to non-GAAP financial measures (HY2022 results are presented also in HY2023 exchange rates1) The Company
believes Adjusted EBITDA and Adjusted EBIT provide useful information regarding the Company’s financial and operating performance. Adjusted EBITDA and Adjusted EBIT are not IFRS or U.S. GAAP measures. You should not construe Adjusted EBITDA
and Adjusted EBIT as alternatives to operating profit or cash flows from operating activities determined in accordance with IFRS or U.S. GAAP or as a measure of liquidity. Adjusted EBITDA and Adjusted EBIT are not defined in the same manner
by all companies and may not be comparable to other similarly titled measures of other companies in USD million 1HY2024 1HY2023 1HY2023(CC1) Net profit (loss) (3.9) (2.1) (2.2) Financial income net (0.5) (3.0) (3.0) Tax
expenses 0.5 0.7 0.7 Depreciation and amortization expenses 3.7 3.5 3.5 EBITDA (0.2) (0.9) (1.0) Share-based compensation 0.3 0.8 0.8 Non- recurring expenses 0.4 0.5 0.5 Adjusted EBITDA 0.5 0.4 0.3
Exhibit 99.3
Half
Year Report 2024
2
SHL Telemedicine Ltd. 1 January - 30 June, 2024 Letter to Shareholders Dear Shareholders As we reflect the first half of 2024,
we see it as a transitional period for the company’s leadership. During this period, there were changes in the board of
directors, and recently Mr. David Arnon was appointed as new CEO of SHL Telemedicine and Dr. Itamar Offer was appointed as new
chairman of the board. The first half of 2024 was marked by both challenges and achievements. Despite these challenges we have
maintained stable revenues, accomplished significant strategic progress across all operations while maintaining a sufficient cash
position to execute our business plans. Despite the challenging conditions with a war in our Israeli domestic market, our Israeli
operation remained stable and profitable, we build on our strong customer base(sick funds) in Germany and were able to double
the volume of the Doctors’ Virtual Visits services vs previous year with the second largest sick fund. We initiated our
direct-to-consumer (B2C) sales of the SmartHeart® ECG platform in the USA, all demonstrating the company’s innovative
approach to telemedicine and our commitment to broadening healthcare accessibility. Total revenues for the period were USD 27.9
million, a slight decrease compared to USD 28.4 million in the first half of 2023 in constant currency1. Adjusted EBITDA2 for
the period was USD 0.5 million, compared to USD 0.3 million in 2023 in constant currency. Negative cash flow from operations was
of USD 0.3 million, compared to negative cash flow of USD 3.3 million in 2023. Net loss for the period was USD 3.9 million, compared
to a net loss of USD 2.2 million in the first half of 2023 in constant currency. This was mainly due to decrease in financial
income of USD 2.5 million, of which USD 1.8 million related to investor options evaluation (a non-cash item), which was recognized
in the first half of 2023, and to exchange rate differences between the US dollar and the New Israeli Shekel. Letter to Shareholders
1 Constant currency – to enable meaningful comparison between 2024 and 2023 results, 2023 results are also presented at
2024 exchange rates which are calculated as annual average based on the average monthly exchange rates of each of the USD and
the EUR versus the NIS, as published by the Bank of Israel. The management believes that this presentation enables a more meaningful
comparison between the periods due to the significant fluctuations in NIS/USD/EUR exchange rates during the period. 2 EBITDA excluding
stock base compensation expenses and extraordinary expenses.
Letter
to Shareholders 3 Israel Revenues for the period remain stable, at the level of USD 20.9 million with a slight increase in profitability,
attributed to operational improvement. The B2B services of our Mediton subsidiary which were affected by the war in Gaza during
the last quarter of 2023 are now back to normal. Our Israel operation remains highly profitable and allows SHL to maintain significant
financial stability. Germany Revenues for the period were USD 6.6 million compared to USD 6.8 million for the first half of 2023
in constant currency. Following significant effort of cost reduction efforts, SHL Germany improved the bottom line by USD 1 million.
While we experienced a slight decline in the number of Heart monitoring customers at the beginning of the year, we are now back
on track. The Virtual Visits to the BARMER insureds have been doubled compared to 2023, and new contracts have been signed within
the Heart Monitoring business with the largest sick fund in Germany and two smaller ones. USA In the US revenues were USD 0.4
million, compared to USD 0.5 million revenues in the first half of 2023. Throughout the year we made significant strides in our
direct-to-consumer strategy, prioritizing promotion of the SmartHeart® ECG technology, utilizing the infrastructure of a network
of cardiologists that is already set up across the US and is available to perform a remote review and interpretation of SmartHeart®
ECG from anywhere. In addition, preliminary results from the randomized study at Mayo Clinic demonstrated a trend toward a decrease
in emergency room visits and re-hospitalization for patients who were using the SHL device. On behalf of the Board of Directors
and the management team, we thank all employees for their hard work and our business partners and shareholders for the trust they
have placed in SHL. Sincerely, Dr. Itamar Offer David Arnon Chairman of the Board CEO
Financial
Statements 4 INDEX 5 | Review of Interim Condensed Consolidated Financial Statements 6 | Consolidated Balance Sheets 8 | Consolidated
Statements of Comprehensive Income 9 | Consolidated Statements of Changes in Equity 11 | Consolidated Statements of Cash Flows
13 | Notes to Interim Condensed Consolidated Financial Statements
Financial
Statements 5 The Shareholders and Board of Directors SHL Telemedicine Ltd. Auditors’ Review Report to the Shareholders and
Board of Directors of SHL Telemedicine Ltd. Introduction We have reviewed the accompanying interim condensed consolidated financial
statements of SHL Telemedicine Ltd. (“the Company”) and its subsidiaries as of June 30, 2024, which comprise the interim
consolidated balance sheet as of June 30, 2024, and the related interim consolidated statements of comprehensive income, changes
in equity and cash flows for the six month period then ended and explanatory notes. Management is responsible for the preparation
and presentation of this interim financial information in accordance with International Accounting Standard 34, “Interim
Financial Reporting” (“IAS 34”). Our responsibility is to express a conclusion on this interim financial information
based on our review. Scope of review We conducted our review in accordance with International Standard on Review Engagements 2410,
“Review of Interim Financial Information Performed by the Independent Auditor of the Entity”. A review of interim
financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and
applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance
with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of
all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Conclusion Based
on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated
financial statements are not prepared, in all material respects, in accordance with IAS 34. Tel-Aviv, Israel September 26, 2024
KOST FORER GABBAY & KASIERER A Member of Ernst & Young Global
Financial
Statements 6 CONSOLIDATED BALANCE SHEETS U.S. dollars in thousands June 30, December 31, 2024 2023 2023 Unaudited Audited ASSETS
CURRENT ASSETS: Cash and cash equivalents 10,890 10,435 6,693 Short-term investments 9,435 19,004 19,557 Trade receivables 7,805
8,788 8,557 Inventory 2,902 3,995 3,459 Other accounts receivable 2,080 2,176 1,792 33,112 44,398 40,058 NON-CURRENT ASSETS: Inventory
1,915 1,572 1,913 Prepaid expenses 2,941 3,234 3,220 Call option to non-controlling interests, net - - 147 Long-term deposits
317 334 328 Right-of-use assets 6,909 10,695 7,214 Deferred taxes 1,601 2,213 2,055 13,683 18,048 14,877 PROPERTY AND EQUIPMENT,
NET 4,997 4,814 4,892 GOODWILL 31,814 32,320 32,965 INTANGIBLE ASSETS, NET 19,238 20,244 20,257 Total assets 102,844 119,824 113,049
The accompanying notes are an integral part of the interim condensed consolidated financial statements.
Financial
Statements 7 CONSOLIDATED BALANCE SHEETS U.S. dollars in thousands June 30, December 31, 2024 2023 2023 Unaudited Audited LIABILITIES
AND EQUITY CURRENT LIABILITIES: Credit from banks and others 2,112 2,101 2,160 Current maturities of lease liabilities 2,137 2,398
2,435 Deferred revenues 382 218 304 Income taxes payable 98 144 119 Trade payables 3,501 3,668 3,884 Other payables 7,007 7,353
8,536 15,237 15,882 17,438 NON-CURRENT LIABILITIES: Loans from banks 9,030 11,320 10,460 Deferred taxes 2,086 2,417 2,313 Lease
liabilities 4,632 8,847 4,804 Employee benefit liabilities 1,591 1,488 1,573 Put option to non-controlling interests, net - 241
- 17,339 24,313 19,150 Total liabilities 32,576 40,195 36,588 EQUITY: Attributable to equity holders of the Company: Issued capital
48 48 48 Additional paid-in capital 156,637 155,874 156,334 Treasury shares (2) (2) (2) Foreign currency translation reserve (7,803)
(6,693) (5,294) Capital reserve for options 1,514 1,514 1,514 Capital reserve for remeasurement gains on defined benefit plans
1,058 1,000 1,058 Accumulated deficit (84,131) (75,291) (80,130) 67,321 76,450 73,528 Non-controlling interests 2,947 3,179 2,933
Total equity 70,268 79,629 76,461 Total liabilities and equity 102,844 119,824 113,049 The accompanying notes are an integral
part of the interim condensed consolidated financial statements. September 26, 2024 Date of approval of the Nir Rotenberg David
Arnon financial statements Director CEO
Financial
Statements 8 CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME U.S. dollars in thousands (except per share data) Six months ended
Year ended June 30, December 31, 2024 2023 2023 Note Unaudited Audited Revenues 27,869 29,005 57,075 Cost of revenues 14,774 16,228
31,814 Gross profit 13,095 12,777 25,261 Research and development costs 2,597 2,389 5,260 Selling and marketing expenses 5,578
5,620 10,581 General and administrative expenses 8,427 8,689 16,228 Other expenses 415 529 2,198 Operating loss (3,922) (4,450)
(9,006) Financial income 1,316 4,462 4,833 Financial expenses (819) (1,426) (1,791) Loss before taxes on income (3,425) (1,414)
(5,964) Taxes on income 465 706 891 Net loss (3,890) (2,120) (6,855) Other comprehensive income: Other comprehensive income not
to be reclassified to profit or loss in subsequent periods: Re-measurement gain on defined benefit plans - - 52 Other comprehensive
loss to be reclassified to profit or loss in subsequent periods: Foreign currency translation reserve (2,614) (3,571) (2,119)
Total other comprehensive loss (2,614) (3,571) (2,067) Total comprehensive loss (6,504) (5,691) (8,922) Net income (loss) attributable
to: Equity holders of the Company (4,001) (2,217) (7,056) Non-controlling interests 111 97 201 (3,890) (2,120) (6,855) Total comprehensive
income (loss) attributable to: Equity holders of the Company (6,510) (5,619) (9,001) Non-controlling interests 6 (72) 79 (6,504)
(5,691) (8,922) Earnings per share attributable to equity holders of the Company: Basic loss (0.24) (0.14) (0.43) Diluted loss
(0.24) (0.25) (0.54) The accompanying notes are an integral part of the interim condensed consolidated financial statements.
Financial
Statements 9 CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY U.S. dollars in thousands Capital Foreign Capital reserve for Additional
currency reserve remeasurement Non- Issued paid-in Treasury translation for gains on defined Accumulated controlling Total capital
capital shares reserve options benefit plans deficit Total interests equity Balance as of January 1, 2024 (audited) 48 156,334
(2) (5,294) 1,514 1,058 (80,130) 73,528 2,933 76,461 Share-based payments - 284 - - - - - 284 27 311 Equity component of transaction
with non-controlling interest - 19 - - - - - 19 (19) - Net profit (loss) - - - - - - (4,001) (4,001) 111 (3,890) Total other comprehensive
loss - - - (2,509) - - - (2,509) (105) (2,614) Balance as of June 30, 2024 (unaudited) 48 156,637 (2) (7,803) 1,514 1,058 (84,131)
67,321 2,947 70,268 Capital Foreign Capital reserve for Additional currency reserve remeasurement Non- Issued paid-in Treasury
translation for gains on defined Accumulated controlling Total capital capital shares reserve options benefit plans deficit Total
interests equity Balance as of January 1, 2023 (audited) 43 130,009 (2) (3,291) 1,002 1,000 (73,074) 55,687 3,602 59,289 Exercise
of share options 5 25,114 - - 512 - - 25,631 - 25,631 Share-based payments - 691 - - - - - 691 85 776 Equity component of transaction
with non-controlling interest - 60 - - - - - 60 (60) - Net profit (loss) - - - - - - (2,217) (2,217) 97 (2,120) Total other comprehensive
loss - - - (3,402) - - - (3,402) (169) (3,571) Dividend to non-controlling interests - - - - - - - - (376) (376) Balance as of
June 30, 2023 (unaudited) 48 155,874 (2) (6,693) 1,514 1,000 (75,291) 76,450 3,179 79,629 The accompanying notes are an integral
part of the interim condensed consolidated financial statements.
Financial
Statements 10 CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY U.S. dollars in thousands Capital Foreign Capital reserve for Additional
currency reserve remeasurement Non- Issued paid-in Treasury translation for gains on defined Accumulated controlling Total capital
capital shares reserve options benefit plans deficit Total interests equity Balance as of January 1, 2023 (audited) 43 130,009
(2) (3,291) 1,002 1,000 (73,074) 55,687 3,602 59,289 Exercise of share options 5 25,114 - - 512 - - 25,631 - 25,631 Exercise of
Employee options * * - - - - - - - - Share-based payments - 1,116 - - - - - 1,116 136 1,252 Equity component of transaction with
non-controlling interest - 95 - - - - - 95 (95) - Dividend paid to non-controlling interests - - - - - - - - (789) (789) Net profit
(loss) - - - - - - (7,056) (7,056) 201 (6,855) Total other comprehensive income (loss) - - - (2,003) - 58 - (1,945) (122) (2,067)
Balance as of December 31, 2023 (audited) 48 156,334 (2) (5,294) 1,514 1,058 (80,130) 73,528 2,933 76,461 * Represents less than
$1. The accompanying notes are an integral part of the interim condensed consolidated financial statements.
Financial
Statements 11 CONSOLIDATED STATEMENTS OF CASH FLOWS U.S. dollars in thousands Six months ended Year ended June 30, December 31,
2024 2023 2023 Unaudited Audited Cash flows from operating activities: Net loss (3,890) (2,120) (6,855) Adjustments required to
reconcile net loss to net cash used in operating activities: Income and expenses not involving operating cash flows: Depreciation
and amortization 3,715 3,512 7,692 Capital loss from disposals of property and equipment 51 16 278 Capital gain from amendment
of lease liabilities - - (399) Change in employee benefit liabilities, net 74 69 180 Financial expenses (income), net 14 (2,432)
(2,446) Valuation gains of short-term investments (557) (723) (848) Cost of share-based payments 311 776 1,252 Tax expenses 465
706 891 4,073 1,924 6,600 Changes in operating assets and liabilities: Decrease (increase) in trade receivables, net 458 (1,413)
(975) Decrease (increase) in inventory 359 (411) (156) Decrease (increase) in prepaid expenses 169 (35) 44 Decrease (increase)
in other accounts receivable (356) (368) 62 Increase (decrease) in trade payables (251) 98 235 Increase (decrease) in deferred
revenues 90 (30) 51 Increase (decrease) in other accounts payable (916) (460) 965 (447) (2,619) 226 Cash paid and received: Interest
received 900 566 621 Interest paid (575) (709) (1,296) Income tax received - 9 8 Income taxes paid (407) (344) (800) (82) (478)
(1,467) Net cash used in operating activities (346) (3,293) (1,496) The accompanying notes are an integral part of the interim
condensed consolidated financial statements.
Financial
Statements 12 CONSOLIDATED STATEMENTS OF CASH FLOWS U.S. dollars in thousands Six months ended Year ended June 30, December 31,
2024 2023 2023 Unaudited Audited Cash flows from investing activities: Purchase of property and equipment (867) (578) (1,289)
Investment in intangible assets (1,629) (2,196) (4,203) Investment in short-term deposits - (9,783) (9,840) Proceeds from short-term
deposits 10,032 5,900 5,855 Purchase of short-term investments (1,578) (963) (2,291) Proceeds from sale of short-term investments
1,344 1,022 2,422 Net cash provided by (used in) investing activities 7,302 (6,598) (9,346) Cash flows from financing activities:
Dividend paid to non-controlling interests - (376) (789) Payment of lease liabilities (1,369) (1,237) (2,648) Exercise of share
options - 20,298 20,298 Payment of long-term loans (1,054) (1,055) (2,070) Payment of liability to underwriter - (1,124) (1,124)
Other - 12 - Net cash provided by (used in) financing activities (2,423) 16,518 13,667 Effect of exchange rate changes on cash
and cash equivalents (336) (675) (615) Increase in cash and cash equivalents 4,197 5,952 2,210 Cash and cash equivalents at the
beginning of the period 6,693 4,483 4,483 Cash and cash equivalents at the end of the period 10,890 10,435 6,693 Non-cash transactions:
Right-of-use asset recognized with corresponding lease liability 1,147 1,065 (1,265) Liability derecognized and recorded in equity
upon exercise of share options - 5,333 5,333 The accompanying notes are an integral part of the interim condensed consolidated
financial statements.
Financial
Statements 13 NOTE 1 | GENERAL a. These consolidated financial statements have been prepared in a condensed format as of June
30, 2024 and for the six months then ended. These condensed consolidated financial statements should be read in conjunction with
the annual consolidated financial statements and accompanying notes of SHL Telemedicine Ltd. (“the Company”) as of
December 31, 2023 and for the year then ended (“the annual financial statements”). b. The effects of the Swords of
Iron War: In continuation of the description in Note 1 to the annual consolidated financial statements regarding the effects of
the Swords of Iron War (“the war”), the Company believes that the effects of the war on the Company’s business
activities in the reporting period are not material. c. Following are data regarding the Israeli CPI and the exchange rates of
the Euro, U.S. dollar and the Swiss Franc in relation to the new Israeli Shekel (NIS): Israeli Exchange rate CPI € 1 U.S.
$ 1 CHF 1 For the period ended Points N I S June 30, 2024 253.8 4.02 3.76 4.18 June 30, 2023 246.7 4.02 3.7 4.11 December 31,
2023 248.6 4.01 3.63 4.31 Change during the period % June 2024 (6 months) 2.1 0.2 3.6 (3.1) June 2023 (6 months) 2.2 7.2 5.1 7.6
December 31, 2023 3 6. 9 3.1 12.8 * The index on an average basis of 1993 = 100. NOTE 2 | SIGNIFICANT ACCOUNTING POLICIES a. Basis
of preparation of the interim condensed consolidated financial statements: The interim condensed consolidated financial statements
for the six months ended June 30, 2024 have been prepared in accordance with generally accepted accounting principles for the
preparation of financial statements for interim periods, as prescribed in IAS 34, “Interim Financial Reporting. The significant
accounting policies and methods of computation adopted in the preparation of the interim condensed consolidated financial statements
are consistent with those followed in the preparation of the annual financial statements except as described in b. below. b. Initial
adoption of amendments to International Financial Reporting Standards: Amendment to IAS 1, “Presentation of Financial Statements”:
In January 2020, the IASB issued an amendment to IAS 1, “Presentation of Financial Statements” regarding the criteria
for determining the classification of liabilities as current or non-current (“the Original Amendment”). In October
2022, the IASB issued a subsequent amendment (“the Subsequent Amendment”). According to the Subsequent Amendment:
• Only financial covenants with which an entity must comply on or before the reporting date will affect a liability’s
classification as current or non-current. • In respect of a liability for which compliance with financial covenants is to
be evaluated within twelve months from the reporting date, disclosure is required to enable users of the financial statements
to assess the risks related to that liability. The Subsequent Amendment requires disclosure of the carrying amount of the liability,
information about the financial covenants, and the facts and circumstances at the end of the reporting period that could result
in the conclusion that NOTES TO CONSOLIDATED STATEMENTS U.S. dollars in thousands
Financial
Statements 14 the entity may have difficulty in complying with the financial covenants. According to the Original Amendment, the
conversion option of a liability affects the classification of the entire liability as current or non-current unless the conversion
component is an equity instrument. The Original Amendment and Subsequent Amendment are applied retrospectively for annual periods
beginning on January 1, 2024. The Amendments did not have a material impact on the Company’s interim consolidated financial
statements. c. Disclosure of new Standarts in the period prior to adoption IFRS 18, “Presentation and Disclosure in Financial
Statements”: In April 2024, the International Accounting Standards Board (“the IASB”) issued IFRS 18, “Presentation
and Disclosure in Financial Statements” (“IFRS 18”) which replaces IAS 1, “Presentation of Financial Statements”.
IFRS 18 is aimed at improving comparability and transparency of communication in financial statements. IFRS 18 retains certain
existing requirements of IAS 1 and introduces new requirements on presentation within the statement of profit or loss, including
specified totals and subtotals. It also requires disclosure of managementdefined performance measures and includes new requirements
for aggregation and disaggregation of financial information. IFRS 18 does not modify the recognition and measurement provisions
of items in the financial statements. However, since items within the statement of profit or loss must be classified into one
of five categories (operating, investing, financing, taxes on income and discontinued operations), it may change the entity’s
operating NOTES TO CONSOLIDATED STATEMENTS U.S. dollars in thousands profit. Moreover, the publication of IFRS 18 resulted in
consequential narrow scope amendments to other accounting standards, including IAS 7, “Statement of Cash Flows”, and
IAS 34, “Interim Financial Reporting”. IFRS 18 is effective for annual reporting periods beginning on or after January
1, 2027, and is to be applied retrospectively. Early adoption is permitted but will need to be disclosed. The Company is evaluating
the effects of IFRS 18, including the effects of the consequential amendments to other accounting standards, on its consolidated
financial statements. NOTE 3 | REVENUES Six months ended Year ended June 30, December 31, 2024 2023 2023 Unaudited Audited Revenues
from services performed during the period 27,375 28,195 55,678 Revenues from sale of devices 494 810 1,397 27,869 29,005 57,075
NOTE 4 | MATERIAL EVENTS DURING THE REPORTING PERIOD a. In March, 2024 the Company announced that Erez Nachtomy, the Company’s
CEO, will be stepping down as CEO in mid-June 2024. In June, 2024 the Company announced that Mr. Nachtomy has agreed to remain
as the CEO until the end of August 2024. See also Note 6a regarding the appointment of a new CEO.
Financial
Statements 15 b. During the period, the Company’s Board of Directors approved the grant of 20,000 options to a consultant,
under the 2021 Executive and Key Employee Israeli Share Incentive Plan. The options shall vest over a period of 3 years (25% after
1 year, and 9.375% each quarter thereafter). The fair value of options granted is CHF 1.403 ($ 1.571). The fair value was estimated
based on the binomial model using the following data and assumptions: share price - CHF 4.89; exercise price – CHF 8.50;
expected volatility – 53.06%; risk free interest rate – 0.65%; expected dividend – 0%; and expected average
life of options 4.6 years. c. According to the terms of the Put and Call Options granted in the acquisition of the Mediton Group
in 2021, the Put Option may be exercised for a period of one year commencing from September 2024. The fair value of the Put and
Call options based on economic assumptions as to exercise date is insignificant as of June 30, 2024. See also Note 6e regarding
the notice of exercising of the PUT option by non-controlling interests. NOTE 5 | SEGMENT INFORMATION As presented in the annual
financial statements, the Group operates in three geographic segments: Israel, Europe (principally Germany) and Rest of the world
(“Row”). Management monitors the operating results of its geographical units separately for the purpose of making
decisions about resource allocation and performance assessment. Segment performance is evaluated based on segment profit. SG&A
Group expenses and some research and development expenses are mostly allocated to the separate geographic units. Some corporate
expenses, some research and development expenses, finance costs and finance income and income taxes are managed on a group basis
and are not allocated to the geographic segments. Revenues are allocated based on the location of the end customer. The Group
presents disaggregated revenue information based on types of customers: Individual customers and communities, Institutions and
payers (income from service agreements with institutions, insurance companies and HMOs), and others. a. Segment revenues: Individuals
Institutions and and communities payers Others Total Six months ended June 30, 2024 (unaudited): Europe - 6,557 - 6,557 Israel
10,195 10,745 - 20,940 Row - - 372 372 Total revenues 10,195 17,302 372 27,869 Six months ended June 30, 2023 (unaudited): Europe
- 6,831 - 6,831 Israel 10,909 10,716 - 21,625 Row - - 549 549 Total revenues 10,909 17,547 549 29,005 Year ended December 31,
2023 (audited): Europe - 14,067 - 14,067 Israel 20,913 21,179 - 42,092 Row - - 916 916 Total revenues 20,913 35,246 916 57,075
NOTES TO CONSOLIDATED STATEMENTS U.S. dollars in thousands
Financial
Statements 16 b. Segment profit (loss): Six months ended Year ended June 30, December 31, 2024 2023 2023 Unaudited Audited Europe
(1,699) (2,672) (5,347) Israel 3,912 3,976 8,424 Row (2,195) (1,488) (3,622) 18 (184) (545) Unallocated income and expenses: Corporate
and R&D expenses (3,525) (3,737) (6,263) Other expenses (415) (529) (2,198) Operating loss (3,922) (4,450) (9,006) Financial
income, net 497 3,036 3,042 Loss before taxes on income (3,425) (1,414) (5,964) NOTE 6 | FINANCIAL INSTRUMENTS a. In July, 2024
the Company announced that it has appointed Mr. David Arnon as CEO of the Company. b. In August, 2024 the Company announced that
Mr. Yariv Alroy, Chairman of the Company, has informed the Company that he will be stepping down as Chairman and is resigning
from the Board of Directors effective immediately. c. In September, 2024 the Company announced that it has appointed Dr. Itamar
Ofer as the new Chairman of the Company. d. In September, 2024, following the approval of the Company’s Board of Directors,
the Company’s Special General Meeting of the shareholders approved the grant of 400,000 options to the Company’s CEO,
under the 2021 Executive and NOTES TO CONSOLIDATED STATEMENTS U.S. dollars in thousands Key Employee Israeli Share Incentive Plan.
The options shall vest over a period of 4 years in equal annual installments (100,000 options for each installment). The exercise
price for options to purchase up to 200,000 Ordinary Shares is CHF 7.12 ($ 8) per share, and for the remaining options to purchase
200,000 Ordinary Shares is CHF 5.34 ($ 6) per share. e. In September, 2024, the main non-controlling interest (“the Sellers”)
provided notice to the Company that they were exercising their right (the “Put Option Right”) to require the Company
to purchase all of the Sellers’ remaining holdings in Mediton Group according to the Share Purchase Agreement of Mediton
in 2021.
Financial
Statements 17 Information For Investors Capital structure The issued share capital is divided into 16,391,382 registered shares
with a par value of NIS 0.01 each (excluding 1,372 ordinary shares of NIS 0.01 par value each held by SHL) Significant shareholders
% % Number of Including Excluding Ordinary Treasury Treasury Shares Held shares shares Mrs. Cai Mengke and Kun Shen 5,969,413
36.41% 36.42% More Provident Funds 1,812,525 11.06% 11.06% Value Base Group 1,368,837 8.35% 8.35% Sphera Funds Management Ltd
819,776 5.00% 5.00% Yariv Alroy 801,456 4.89% 4.89% Danbar Finance Ltd. 760,000 4.64% 4.64% SHL Treasury shares 1,372 0.01% -
As of June 30, 2024, SHL was aware of the following shareholders with more than 3% of all voting rights in the company. The above
table of Significant Shareholders reflects both actual holdings as of June 30, 2024, after deducting from the total number of
shares outstanding 1,372 Ordinary Shares held by SHL, and actual holding as of June 30, 2024calculated including ordinary shares
held by SHL, all as indicated above, but does not reflect holding on a fully diluted basis. All in accordance with notifications
received by the Company from shareholders and the SAG registrar as of June 30, 2024. Statistics on SHL Telemedicine as at June
30, 2024 Registered shares with a par value of NIS 0.01 each Securities number 1128957 Number of shares* 16,391,382 Market price
high/low (CHF) 7.0/3.5 Market capitalization high/low (CHF million) 114.7/57.4 Market capitalization 30/06/24 (CHF million) 75.4
Share capital – nominal value (NIS) 146,823 * Excluding 1,372 ordinary shares held by SHL. Share price development Listing
All SHL shares are listed on SIX Swiss Exchange Ticker symbol: SHLTN Currency: CHF Listing date: November 15, 2000 SHL American
Depository Shares (“ADS”) are listed on the Nasdaq Capital Market Exchange Ticker symbol: SHLT Currency: USD Listing
date: April 3, 2003 Depository bank: Bank of New York Mellon Investor relations SHL Telemedicine Ltd. David Arnon, CEO Email:
davida@shl-telemedicine.com Amir Hai, Chief Financial Officer Email: amirh@shl-telemedicine.com 90 Yigal Alon St., Tel Aviv 6789130,
Israel Tel. ++972 3 561 2212 Fax: ++972 3 624 2414
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iso4217:CHFxbrli:shares
shlt:Share
iso4217:USDxbrli:shares
iso4217:USD
xbrli:pure
xbrli:shares
shlt:Years
SHL TELEMEDICINE LTD.
INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
AS OF JUNE 30, 2024
U.S. DOLLARS IN THOUSANDS
UNAUDITED
INDEX
| |
|
| |
|
|
|
F - 2
|
| |
|
|
|
F - 3 - F - 4
|
| |
|
|
|
F - 5
|
| |
|
|
|
F - 6 - F - 7
|
| |
|
|
|
F - 8 - F - 9
|
| |
|
|
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F - 10 - F - 15
|
|
|
Kost Forer Gabbay & Kasierer
144 Menachem Begin Road, Building A,
Tel-Aviv 6492102, Israel
|
Tel: +972-3-6232525
Fax: +972-3-5622555
ey.com
|
|
Auditors' Review Report to the Shareholders and Board of Directors of SHL Telemedicine Ltd.
|
Introduction
We have reviewed the accompanying interim condensed consolidated financial statements of SHL Telemedicine Ltd. ("the Company") and its subsidiaries as of June 30, 2024, which comprise the interim consolidated balance sheet as of June 30, 2024, and the related interim consolidated statements of comprehensive income, changes in equity and cash flows for the six month period then ended and explanatory notes. Management is responsible for the preparation and presentation of this interim financial information in accordance with International Accounting Standard 34, "Interim Financial Reporting" ("IAS 34"). Our responsibility is to express a conclusion on this interim financial information based on our review.
Scope of review
We conducted our review in accordance with International Standard on Review Engagements 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity". A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated financial statements are not prepared, in all material respects, in accordance with IAS 34.
|
Tel-Aviv, Israel
|
KOST FORER GABBAY & KASIERER
|
|
September 26 , 2024
|
A Member of Ernst & Young Global
|
CONSOLIDATED BALANCE SHEETS
U.S. dollars in thousands
| |
|
June 30,
|
|
|
December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
|
ASSETS
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
CURRENT ASSETS:
|
|
|
|
|
|
|
|
|
|
|
Cash and cash equivalents
|
|
|
10,890
|
|
|
|
10,435
|
|
|
|
6,693
|
|
|
Short-term investments
|
|
|
9,435
|
|
|
|
19,004
|
|
|
|
19,557
|
|
|
Trade receivables
|
|
|
7,805
|
|
|
|
8,788
|
|
|
|
8,557
|
|
|
Inventory
|
|
|
2,902
|
|
|
|
3,995
|
|
|
|
3,459
|
|
|
Other accounts receivable
|
|
|
2,080
|
|
|
|
2,176
|
|
|
|
1,792
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
33,112
|
|
|
|
44,398
|
|
|
|
40,058
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
NON-CURRENT ASSETS:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Inventory
|
|
|
1,915
|
|
|
|
1,572
|
|
|
|
1,913
|
|
|
Prepaid expenses
|
|
|
2,941
|
|
|
|
3,234
|
|
|
|
3,220
|
|
|
Call option to non-controlling interests, net
|
|
|
-
|
|
|
|
-
|
|
|
|
147
|
|
|
Long-term deposits
|
|
|
317
|
|
|
|
334
|
|
|
|
328
|
|
|
Right-of-use assets
|
|
|
6,909
|
|
|
|
10,695
|
|
|
|
7,214
|
|
|
Deferred taxes
|
|
|
1,601
|
|
|
|
2,213
|
|
|
|
2,055
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
13,683
|
|
|
|
18,048
|
|
|
|
14,877
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
PROPERTY AND EQUIPMENT, NET
|
|
|
4,997
|
|
|
|
4,814
|
|
|
|
4,892
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
GOODWILL
|
|
|
31,814
|
|
|
|
32,320
|
|
|
|
32,965
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
INTANGIBLE ASSETS, NET
|
|
|
19,238
|
|
|
|
20,244
|
|
|
|
20,257
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Total assets
|
|
|
102,844
|
|
|
|
119,824
|
|
|
|
113,049
|
|
The accompanying notes are an integral part of the interim condensed consolidated financial statements.
CONSOLIDATED BALANCE SHEETS
U.S. dollars in thousands
| |
|
June 30,
|
|
|
December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
|
LIABILITIES AND EQUITY
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
CURRENT LIABILITIES:
|
|
|
|
|
|
|
|
|
|
|
Credit from banks and others
|
|
|
2,112
|
|
|
|
2,101
|
|
|
|
2,160
|
|
|
Current maturities of lease liabilities
|
|
|
2,137
|
|
|
|
2,398
|
|
|
|
2,435
|
|
|
Deferred revenues
|
|
|
382
|
|
|
|
218
|
|
|
|
304
|
|
|
Income taxes payable
|
|
|
98
|
|
|
|
144
|
|
|
|
119
|
|
|
Trade payables
|
|
|
3,501
|
|
|
|
3,668
|
|
|
|
3,884
|
|
|
Other payables
|
|
|
7,007
|
|
|
|
7,353
|
|
|
|
8,536
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
15,237
|
|
|
|
15,882
|
|
|
|
17,438
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
NON-CURRENT LIABILITIES:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans from banks
|
|
|
9,030
|
|
|
|
11,320
|
|
|
|
10,460
|
|
|
Deferred taxes
|
|
|
2,086
|
|
|
|
2,417
|
|
|
|
2,313
|
|
|
Lease liabilities
|
|
|
4,632
|
|
|
|
8,847
|
|
|
|
4,804
|
|
|
Employee benefit liabilities
|
|
|
1,591
|
|
|
|
1,488
|
|
|
|
1,573
|
|
|
Put option to non-controlling interests, net
|
|
|
-
|
|
|
|
241
|
|
|
|
-
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
17,339
|
|
|
|
24,313
|
|
|
|
19,150
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Total liabilities
|
|
|
32,576
|
|
|
|
40,195
|
|
|
|
36,588
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
EQUITY:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Attributable to equity holders of the Company:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issued capital
|
|
|
48
|
|
|
|
48
|
|
|
|
48
|
|
|
Additional paid-in capital
|
|
|
156,637
|
|
|
|
155,874
|
|
|
|
156,334
|
|
|
Treasury shares
|
|
|
(2
|
)
|
|
|
(2
|
)
|
|
|
(2
|
)
|
|
Foreign currency translation reserve
|
|
|
(7,803
|
)
|
|
|
(6,693
|
)
|
|
|
(5,294
|
)
|
|
Capital reserve for options
|
|
|
1,514
|
|
|
|
1,514
|
|
|
|
1,514
|
|
|
Capital reserve for remeasurement gains on defined benefit plans
|
|
|
1,058
|
|
|
|
1,000
|
|
|
|
1,058
|
|
|
Accumulated deficit
|
|
|
(84,131
|
)
|
|
|
(75,291
|
)
|
|
|
(80,130
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
67,321
|
|
|
|
76,450
|
|
|
|
73,528
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-controlling interests
|
|
|
2,947
|
|
|
|
3,179
|
|
|
|
2,933
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Total equity
|
|
|
70,268
|
|
|
|
79,629
|
|
|
|
76,461
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Total liabilities and equity
|
|
|
102,844
|
|
|
|
119,824
|
|
|
|
113,049
|
|
The accompanying notes are an integral part of the interim condensed consolidated financial statements.
|
September 26, 2024
|
|
|
|
|
|
|
Date of approval of the
|
|
Nir Rotenberg
|
|
David Arnon
|
|
financial statements
|
|
Director
|
|
CEO
|
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
U.S. dollars in thousands (except per share data)
| |
|
|
Six months ended
June 30,
|
|
|
Year ended
December 31,
|
|
| |
Note
|
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
|
Unaudited
|
|
|
Audited
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
Revenues
|
|
|
|
27,869
|
|
|
|
29,005
|
|
|
|
57,075
|
|
|
Cost of revenues
|
|
|
|
14,774
|
|
|
|
16,228
|
|
|
|
31,814
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Gross profit
|
|
|
|
13,095
|
|
|
|
12,777
|
|
|
|
25,261
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Research and development costs
|
|
|
|
2,597
|
|
|
|
2,389
|
|
|
|
5,260
|
|
|
Selling and marketing expenses
|
|
|
|
5,578
|
|
|
|
5,620
|
|
|
|
10,581
|
|
|
General and administrative expenses
|
|
|
|
8,427
|
|
|
|
8,689
|
|
|
|
16,228
|
|
|
Other expenses
|
|
|
|
415
|
|
|
|
529
|
|
|
|
2,198
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating loss
|
|
|
|
(3,922
|
)
|
|
|
(4,450
|
)
|
|
|
(9,006
|
)
|
|
Financial income
|
|
|
|
1,316
|
|
|
|
4,462
|
|
|
|
4,833
|
|
|
Financial expenses
|
|
|
|
(819
|
)
|
|
|
(1,426
|
)
|
|
|
(1,791
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss before taxes on income
|
|
|
|
(3,425
|
)
|
|
|
(1,414
|
)
|
|
|
(5,964
|
)
|
|
Taxes on income
|
|
|
|
465
|
|
|
|
706
|
|
|
|
891
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net loss
|
|
|
|
(3,890
|
)
|
|
|
(2,120
|
)
|
|
|
(6,855
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other comprehensive income:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other comprehensive income not to be reclassified to profit or loss in subsequent periods-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Re-measurement gain on defined benefit plans
|
|
|
|
-
|
|
|
|
-
|
|
|
|
52
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other comprehensive loss to be reclassified to profit or loss in subsequent periods:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency translation reserve
|
|
|
|
(2,614
|
)
|
|
|
(3,571
|
)
|
|
|
(2,119
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total other comprehensive loss
|
|
|
|
(2,614
|
)
|
|
|
(3,571
|
)
|
|
|
(2,067
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total comprehensive loss
|
|
|
|
(6,504
|
)
|
|
|
(5,691
|
)
|
|
|
(8,922
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net income (loss) attributable to:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Equity holders of the Company
|
|
|
|
(4,001
|
)
|
|
|
(2,217
|
)
|
|
|
(7,056
|
)
|
|
Non-controlling interests
|
|
|
|
111
|
|
|
|
97
|
|
|
|
201
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
(3,890
|
)
|
|
|
(2,120
|
)
|
|
|
(6,855
|
)
|
|
Total comprehensive income (loss) attributable to:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Equity holders of the Company
|
|
|
|
(6,510
|
)
|
|
|
(5,619
|
)
|
|
|
(9,001
|
)
|
|
Non-controlling interests
|
|
|
|
6
|
|
|
|
(72
|
)
|
|
|
79
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
(6,504
|
)
|
|
|
(5,691
|
)
|
|
|
(8,922
|
)
|
|
Earnings per share attributable to equity holders of the Company:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Basic loss
|
|
|
|
(0.24
|
)
|
|
|
(0.14
|
)
|
|
|
(0.43
|
)
|
|
Diluted loss
|
|
|
|
(0.24
|
)
|
|
|
(0.25
|
)
|
|
|
(0.54
|
)
|
The accompanying notes are an integral part of the interim condensed consolidated financial statements.
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
U.S. dollars in thousands
| |
|
Issued
capital
|
|
|
Additional paid-in capital
|
|
|
Treasury shares
|
|
|
Foreign currency translation reserve
|
|
|
Capital reserve for options
|
|
|
Capital
reserve for remeasurement gains on defined benefit plans
|
|
|
Accumulated deficit
|
|
|
Total
|
|
|
Non-controlling interests
|
|
|
Total
equity
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1, 2024 (audited)
|
|
|
48
|
|
|
|
156,334
|
|
|
|
(2
|
)
|
|
|
(5,294
|
)
|
|
|
1,514
|
|
|
|
1,058
|
|
|
|
(80,130
|
)
|
|
|
73,528
|
|
|
|
2,933
|
|
|
|
76,461
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-based payments
|
|
|
-
|
|
|
|
284
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
284
|
|
|
|
27
|
|
|
|
311
|
|
|
Equity component of transaction with non-controlling interest
|
|
|
-
|
|
|
|
19
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
19
|
|
|
|
(19
|
)
|
|
|
-
|
|
|
Net profit (loss)
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(4,001
|
)
|
|
|
(4,001
|
)
|
|
|
111
|
|
|
|
(3,890
|
)
|
|
Total other comprehensive loss
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(2,509
|
)
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(2,509
|
)
|
|
|
(105
|
)
|
|
|
(2,614
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance as of June 30, 2024 (unaudited)
|
|
|
48
|
|
|
|
156,637
|
|
|
|
(2
|
)
|
|
|
(7,803
|
)
|
|
|
1,514
|
|
|
|
1,058
|
|
|
|
(84,131
|
)
|
|
|
67,321
|
|
|
|
2,947
|
|
|
|
70,268
|
|
| |
|
Issued
capital
|
|
|
Additional paid-in capital
|
|
|
Treasury shares
|
|
|
Foreign currency translation reserve
|
|
|
Capital reserve for options
|
|
|
Capital
reserve for remeasurement gains on defined benefit plans
|
|
|
Accumulated deficit
|
|
|
Total
|
|
|
Non-controlling interests
|
|
|
Total
equity
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1, 2023 (audited)
|
|
|
43
|
|
|
|
130,009
|
|
|
|
(2
|
)
|
|
|
(3,291
|
)
|
|
|
1,002
|
|
|
|
1,000
|
|
|
|
(73,074
|
)
|
|
|
55,687
|
|
|
|
3,602
|
|
|
|
59,289
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Exercise of share options
|
|
|
5
|
|
|
|
25,114
|
|
|
|
-
|
|
|
|
-
|
|
|
|
512
|
|
|
|
-
|
|
|
|
-
|
|
|
|
25,631
|
|
|
|
-
|
|
|
|
25,631
|
|
|
Share-based payments
|
|
|
-
|
|
|
|
691
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
691
|
|
|
|
85
|
|
|
|
776
|
|
|
Equity component of transaction with non-controlling interest
|
|
|
-
|
|
|
|
60
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
60
|
|
|
|
(60
|
)
|
|
|
-
|
|
|
Net profit (loss)
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(2,217
|
)
|
|
|
(2,217
|
)
|
|
|
97
|
|
|
|
(2,120
|
)
|
|
Total other comprehensive loss
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(3,402
|
)
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(3,402
|
)
|
|
|
(169
|
)
|
|
|
(3,571
|
)
|
|
Dividend to non-controlling interests
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(376
|
)
|
|
|
(376
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance as of June 30, 2023 (unaudited)
|
|
|
48
|
|
|
|
155,874
|
|
|
|
(2
|
)
|
|
|
(6,693
|
)
|
|
|
1,514
|
|
|
|
1,000
|
|
|
|
(75,291
|
)
|
|
|
76,450
|
|
|
|
3,179
|
|
|
|
79,629
|
|
The accompanying notes are an integral part of the interim condensed consolidated financial statements.
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
U.S. dollars in thousands
| |
|
Issued
capital
|
|
|
Additional paid-in capital
|
|
|
Treasury shares
|
|
|
Foreign currency translation reserve
|
|
|
Capital reserve for options
|
|
|
Capital
reserve for remeasurement gains on defined benefit plans
|
|
|
Accumulated deficit
|
|
|
Total
|
|
|
Non-controlling interests
|
|
|
Total
equity
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1, 2023 (audited)
|
|
|
43
|
|
|
|
130,009
|
|
|
|
(2
|
)
|
|
|
(3,291
|
)
|
|
|
1,002
|
|
|
|
1,000
|
|
|
|
(73,074
|
)
|
|
|
55,687
|
|
|
|
3,602
|
|
|
|
59,289
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Exercise of share options
|
|
|
5
|
|
|
|
25,114
|
|
|
|
-
|
|
|
|
-
|
|
|
|
512
|
|
|
|
-
|
|
|
|
-
|
|
|
|
25,631
|
|
|
|
-
|
|
|
|
25,631
|
|
|
Exercise of Employee options
|
|
|
*
|
)
|
|
|
*
|
)
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
Share-based payments
|
|
|
-
|
|
|
|
1,116
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
1,116
|
|
|
|
136
|
|
|
|
1,252
|
|
|
Equity component of transaction with non-controlling interest
|
|
|
-
|
|
|
|
95
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
95
|
|
|
|
(95
|
)
|
|
|
-
|
|
|
Dividend paid to non-controlling interests
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(789
|
)
|
|
|
(789
|
)
|
|
Net profit (loss)
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(7,056
|
)
|
|
|
(7,056
|
)
|
|
|
201
|
|
|
|
(6,855
|
)
|
|
Total other comprehensive income (loss)
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
(2,003
|
)
|
|
|
-
|
|
|
|
58
|
|
|
|
-
|
|
|
|
(1,945
|
)
|
|
|
(122
|
)
|
|
|
(2,067
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance as of December 31, 2023 (audited)
|
|
|
48
|
|
|
|
156,334
|
|
|
|
(2
|
)
|
|
|
(5,294
|
)
|
|
|
1,514
|
|
|
|
1,058
|
|
|
|
(80,130
|
)
|
|
|
73,528
|
|
|
|
2,933
|
|
|
|
76,461
|
|
*) Represents less than $1.
The accompanying notes are an integral part of the interim condensed consolidated financial statements.
CONSOLIDATED STATEMENTS OF CASH FLOWS
U.S. dollars in thousands
| |
|
Six months ended
June 30,
|
|
|
Year ended December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
|
Cash flows from operating activities:
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
Net loss
|
|
|
(3,890
|
)
|
|
|
(2,120
|
)
|
|
|
(6,855
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Adjustments required to reconcile net loss to net cash used in operating activities:
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Income and expenses not involving operating cash flows:
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation and amortization
|
|
|
3,715
|
|
|
|
3,512
|
|
|
|
7,692
|
|
|
Capital loss from disposals of property and equipment
|
|
|
51
|
|
|
|
16
|
|
|
|
278
|
|
|
Capital gain from amendment of lease liabilities
|
|
|
-
|
|
|
|
-
|
|
|
|
(399
|
)
|
|
Change in employee benefit liabilities, net
|
|
|
74
|
|
|
|
69
|
|
|
|
180
|
|
|
Financial expenses (income), net
|
|
|
14
|
|
|
|
(2,432
|
)
|
|
|
(2,446
|
)
|
|
Valuation gains of short-term investments
|
|
|
(557
|
)
|
|
|
(723
|
)
|
|
|
(848
|
)
|
|
Cost of share-based payments
|
|
|
311
|
|
|
|
776
|
|
|
|
1,252
|
|
|
Tax expenses
|
|
|
465
|
|
|
|
706
|
|
|
|
891
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
4,073
|
|
|
|
1,924
|
|
|
|
6,600
|
|
|
Changes in operating assets and liabilities:
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Decrease (increase) in trade receivables, net
|
|
|
458
|
|
|
|
(1,413
|
)
|
|
|
(975
|
)
|
|
Decrease (increase) in inventory
|
|
|
359
|
|
|
|
(411
|
)
|
|
|
(156
|
)
|
|
Decrease (increase) in prepaid expenses
|
|
|
169
|
|
|
|
(35
|
)
|
|
|
44
|
|
|
Decrease (increase) in other accounts receivable
|
|
|
(356
|
)
|
|
|
(368
|
)
|
|
|
62
|
|
|
Increase (decrease) in trade payables
|
|
|
(251
|
)
|
|
|
98
|
|
|
|
235
|
|
|
Increase (decrease) in deferred revenues
|
|
|
90
|
|
|
|
(30
|
)
|
|
|
51
|
|
|
Increase (decrease) in other accounts payable
|
|
|
(916
|
)
|
|
|
(460
|
)
|
|
|
965
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
(447
|
)
|
|
|
(2,619
|
)
|
|
|
226
|
|
|
Cash paid and received:
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest received
|
|
|
900
|
|
|
|
566
|
|
|
|
621
|
|
|
Interest paid
|
|
|
(575
|
)
|
|
|
(709
|
)
|
|
|
(1,296
|
)
|
|
Income tax received
|
|
|
-
|
|
|
|
9
|
|
|
|
8
|
|
|
Income taxes paid
|
|
|
(407
|
)
|
|
|
(344
|
)
|
|
|
(800
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
(82
|
)
|
|
|
(478
|
)
|
|
|
(1,467
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net cash used in operating activities
|
|
|
(346
|
)
|
|
|
(3,293
|
)
|
|
|
(1,496
|
)
|
The accompanying notes are an integral part of the interim condensed consolidated financial statements.
CONSOLIDATED STATEMENTS OF CASH FLOWS
U.S. dollars in thousands
| |
|
Six months ended
June 30,
|
|
|
Year ended
December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
|
Cash flows from investing activities:
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
Purchase of property and equipment
|
|
|
(867
|
)
|
|
|
(578
|
)
|
|
|
(1,289
|
)
|
|
Investment in intangible assets
|
|
|
(1,629
|
)
|
|
|
(2,196
|
)
|
|
|
(4,203
|
)
|
|
Investment in short-term deposits
|
|
|
-
|
|
|
|
(9,783
|
)
|
|
|
(9,840
|
)
|
|
Proceeds from short-term deposits
|
|
|
10,032
|
|
|
|
5,900
|
|
|
|
5,855
|
|
|
Purchase of short-term investments
|
|
|
(1,578
|
)
|
|
|
(963
|
)
|
|
|
(2,291
|
)
|
|
Proceeds from sale of short-term investments
|
|
|
1,344
|
|
|
|
1,022
|
|
|
|
2,422
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net cash provided by (used in) investing activities
|
|
|
7,302
|
|
|
|
(6,598
|
)
|
|
|
(9,346
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash flows from financing activities:
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Dividend paid to non-controlling interests
|
|
|
-
|
|
|
|
(376
|
)
|
|
|
(789
|
)
|
|
Payment of lease liabilities
|
|
|
(1,369
|
)
|
|
|
(1,237
|
)
|
|
|
(2,648
|
)
|
|
Exercise of share options
|
|
|
-
|
|
|
|
20,298
|
|
|
|
20,298
|
|
|
Payment of long-term loans
|
|
|
(1,054
|
)
|
|
|
(1,055
|
)
|
|
|
(2,070
|
)
|
|
Payment of liability to underwriter
|
|
|
-
|
|
|
|
(1,124
|
)
|
|
|
(1,124
|
)
|
|
Other
|
|
|
-
|
|
|
|
12
|
|
|
|
-
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net cash provided by (used in) financing activities
|
|
|
(2,423
|
)
|
|
|
16,518
|
|
|
|
13,667
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Effect of exchange rate changes on cash and cash equivalents
|
|
|
(336
|
)
|
|
|
(675
|
)
|
|
|
(615
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Increase in cash and cash equivalents
|
|
|
4,197
|
|
|
|
5,952
|
|
|
|
2,210
|
|
|
Cash and cash equivalents at the beginning of the period
|
|
|
6,693
|
|
|
|
4,483
|
|
|
|
4,483
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash and cash equivalents at the end of the period
|
|
|
10,890
|
|
|
|
10,435
|
|
|
|
6,693
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-cash transactions:
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Right-of-use asset recognized with corresponding lease liability
|
|
|
1,147
|
|
|
|
1,065
|
|
|
|
(1,265
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Liability derecognized and recorded in equity upon exercise of share options
|
|
|
-
|
|
|
|
5,333
|
|
|
|
5,333
|
|
The accompanying notes are an integral part of the interim condensed consolidated financial statements.
NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
U.S. dollars in thousands (except per share data)
| |
a. |
These consolidated financial statements have been prepared in a condensed format as of June 30, 2024 and for the six months then ended. These condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and accompanying notes of SHL Telemedicine Ltd. ("the Company") as of December 31, 2023 and for the year then ended ("the annual financial statements").
|
| |
b. |
The effects of the Swords of Iron War:
|
In continuation of the description in Note 1 to the annual consolidated financial statements regarding the effects of the Swords of Iron War ("the war"), the Company believes that the effects of the war on the Company's business activities in the reporting period are not material.
| |
c. |
Following are data regarding the Israeli CPI and the exchange rates of the Euro, U.S. dollar and the Swiss Franc in relation to the new Israeli Shekel (NIS):
|
| |
|
Israeli
|
|
|
Exchange rate
|
|
| |
|
CPI
|
|
|
|
€ 1
|
|
|
|
U.S. $ 1
|
|
|
CHF 1
|
|
|
For the period ended
|
|
Points
|
|
|
N I S
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
June 30, 2024
|
|
|
253.8
|
|
|
|
4.02
|
|
|
|
3.76
|
|
|
|
4.18
|
|
|
June 30, 2023
|
|
|
246.7
|
|
|
|
4.02
|
|
|
|
3.7
|
|
|
|
4.11
|
|
|
December 31, 2023
|
|
|
248.6
|
|
|
|
4.01
|
|
|
|
3.63
|
|
|
|
4.31
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Change during the period
|
|
%
|
|
|
%
|
|
|
%
|
|
|
%
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
June 2024 (6 months)
|
|
|
2.1
|
|
|
|
0.2
|
|
|
|
3.6
|
|
|
|
(3.1
|
)
|
|
June 2023 (6 months)
|
|
|
2.2
|
|
|
|
7.2
|
|
|
|
5.1
|
|
|
|
7.6
|
|
|
December 31, 2023
|
|
|
3
|
|
|
|
6.9
|
|
|
|
3.1
|
|
|
|
12.8
|
|
| |
*) |
The index on an average basis of 1993 = 100.
|
NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES
| |
a. |
Basis of preparation of the interim condensed consolidated financial statements:
|
The interim condensed consolidated financial statements for the six months ended June 30, 2024 have been prepared in accordance with generally accepted accounting principles for the preparation of financial statements for interim periods, as prescribed in IAS 34, "Interim Financial Reporting.
The significant accounting policies and methods of computation adopted in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation of the annual financial statements except as described in b. below.
NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
U.S. dollars in thousands (except per share data)
NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (Cont.)
| |
b. |
Initial adoption of amendments to International Financial Reporting Standards:
|
Amendment to IAS 1, "Presentation of Financial Statements":
In January 2020, the IASB issued an amendment to IAS 1, "Presentation of Financial Statements" regarding the criteria for determining the classification of liabilities as current or non-current ("the Original Amendment"). In October 2022, the IASB issued a subsequent amendment ("the Subsequent Amendment").
According to the Subsequent Amendment:
| |
• |
Only financial covenants with which an entity must comply on or before the reporting date will affect a liability's classification as current or non-current.
|
| |
• |
In respect of a liability for which compliance with financial covenants is to be evaluated within twelve months from the reporting date, disclosure is required to enable users of the financial statements to assess the risks related to that liability. The Subsequent Amendment requires disclosure of the carrying amount of the liability, information about the financial covenants, and the facts and circumstances at the end of the reporting period that could result in the conclusion that the entity may have difficulty in complying with the financial covenants.
|
According to the Original Amendment, the conversion option of a liability affects the classification of the entire liability as current or non-current unless the conversion component is an equity instrument.
The Original Amendment and Subsequent Amendment are applied retrospectively for annual periods beginning on January 1, 2024.
The Amendments did not have a material impact on the Company's interim consolidated financial statements.
| |
c. |
Disclosure of new Standards in the period prior to adoption:
|
IFRS 18, "Presentation and Disclosure in Financial Statements":
In April 2024, the International Accounting Standards Board ("the IASB") issued IFRS 18, "Presentation and Disclosure in Financial Statements" ("IFRS 18") which replaces IAS 1, "Presentation of Financial Statements".
IFRS 18 is aimed at improving comparability and transparency of communication in financial statements.
IFRS 18 retains certain existing requirements of IAS 1 and introduces new requirements on presentation within the statement of profit or loss, including specified totals and subtotals. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financial information.
IFRS 18 does not modify the recognition and measurement provisions of items in the financial statements. However, since items within the statement of profit or loss must be classified into one of five categories (operating, investing, financing, taxes on income and discontinued operations), it may change the entity's operating profit. Moreover, the publication of IFRS 18 resulted in consequential narrow scope amendments to other accounting standards, including IAS 7, "Statement of Cash Flows", and IAS 34, "Interim Financial Reporting".
IFRS 18 is effective for annual reporting periods beginning on or after January 1, 2027, and is to be applied retrospectively. Early adoption is permitted but will need to be disclosed.
The Company is evaluating the effects of IFRS 18, including the effects of the consequential amendments to other accounting standards, on its consolidated financial statements
NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
U.S. dollars in thousands (except per share data)
NOTE 3:- REVENUES
| |
|
Six months ended
June 30,
|
|
|
Year ended
December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
| |
|
|
|
|
|
|
|
|
|
|
Revenues from services performed during the period
|
|
|
27,375
|
|
|
|
28,195
|
|
|
|
55,678
|
|
|
Revenues from sale of devices
|
|
|
494
|
|
|
|
810
|
|
|
|
1,397
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
27,869
|
|
|
|
29,005
|
|
|
|
57,075
|
|
| NOTE 4:- |
MATERIAL EVENTS DURING THE REPORTING PERIOD
|
| |
a. |
In March, 2024 the Company announced that Erez Nachtomy, the Company's CEO, will be stepping down as CEO in mid-June 2024. In June, 2024 the Company announced that Mr. Nachtomy has agreed to remain as the CEO until the end of August 2024. See also Note 6a regarding the appointment of a new CEO.
|
| |
b. |
During the period, the Company's Board of Directors approved the grant of 20,000 options to a consultant, under the 2021 Executive and Key Employee Israeli Share Incentive Plan. The options shall vest over a period of 3 years (25% after 1 year, and 9.375% each quarter thereafter). The fair value of options granted is CHF 1.403 ($ 1.571). The fair value was estimated based on the binomial model using the following data and assumptions: share price - CHF 4.89; exercise price – CHF 8.50; expected volatility – 53.06%; risk free interest rate – 0.65%; expected dividend – 0%; and expected average life of options 4.6 years.
|
| |
c. |
According to the terms of the Put and Call Options granted in the acquisition of the Mediton Group in 2021, the Put Option may be exercised for a period of one year commencing from September 2024. The fair value of the Put and Call options based on economic assumptions as to exercise date is insignificant as of June 30, 2024. See also Note 6e regarding the notice of exercising of the PUT option by non-controlling interests.
|
NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
U.S. dollars in thousands (except per share data)
NOTE 5:- SEGMENT INFORMATION
As presented in the annual financial statements, the Group operates in three geographic segments: Israel, Europe (principally Germany) and Rest of the world ("Row").
Management monitors the operating results of its geographical units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on segment profit. SG&A Group expenses and some research and development expenses are mostly allocated to the separate geographic units. Some corporate expenses, some research and development expenses, finance costs and finance income and income taxes are managed on a group basis and are not allocated to the geographic segments.
Revenues are allocated based on the location of the end customer. The Group presents disaggregated revenue information based on types of customers: Individual customers and communities, Institutions and payers (income from service agreements with institutions, insurance companies and HMOs), and others.
| |
|
Individuals and communities
|
|
|
Institutions and payers
|
|
|
Others
|
|
|
Total
|
|
|
Six months ended June 30, 2024 (unaudited):
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
-
|
|
|
|
6,557
|
|
|
|
-
|
|
|
|
6,557
|
|
|
Israel
|
|
|
10,195
|
|
|
|
10,745
|
|
|
|
-
|
|
|
|
20,940
|
|
|
Row
|
|
|
-
|
|
|
|
-
|
|
|
|
372
|
|
|
|
372
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenues
|
|
|
10,195
|
|
|
|
17,302
|
|
|
|
372
|
|
|
|
27,869
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Six months ended June 30, 2023 (unaudited):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
-
|
|
|
|
6,831
|
|
|
|
-
|
|
|
|
6,831
|
|
|
Israel
|
|
|
10,909
|
|
|
|
10,716
|
|
|
|
-
|
|
|
|
21,625
|
|
|
Row
|
|
|
-
|
|
|
|
-
|
|
|
|
549
|
|
|
|
549
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenues
|
|
|
10,909
|
|
|
|
17,547
|
|
|
|
549
|
|
|
|
29,005
|
|
NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
U.S. dollars in thousands (except per share data)
NOTE 5:- SEGMENT INFORMATION (Cont.)
| |
|
Individuals and communities
|
|
|
Institutions and payers
|
|
|
Others
|
|
|
Total
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended December 31, 2023 (audited):
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
-
|
|
|
|
14,067
|
|
|
|
-
|
|
|
|
14,067
|
|
|
Israel
|
|
|
20,913
|
|
|
|
21,179
|
|
|
|
-
|
|
|
|
42,092
|
|
|
Row
|
|
|
-
|
|
|
|
-
|
|
|
|
916
|
|
|
|
916
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenues
|
|
|
20,913
|
|
|
|
35,246
|
|
|
|
916
|
|
|
|
57,075
|
|
| |
b. |
Segment profit (loss):
|
| |
|
Six months ended
June 30,
|
|
|
Year ended
December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
| |
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
(1,699
|
)
|
|
|
(2,672
|
)
|
|
|
(5,347
|
)
|
|
Israel
|
|
|
3,912
|
|
|
|
3,976
|
|
|
|
8,424
|
|
|
Row
|
|
|
(2,195
|
)
|
|
|
(1,488
|
)
|
|
|
(3,622
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
18
|
|
|
|
(184
|
)
|
|
|
(545
|
)
|
|
Unallocated income and expenses:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Corporate and R&D expenses
|
|
|
(3,525
|
)
|
|
|
(3,737
|
)
|
|
|
(6,263
|
)
|
|
Other expenses
|
|
|
(415
|
)
|
|
|
(529
|
)
|
|
|
(2,198
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating loss
|
|
|
(3,922
|
)
|
|
|
(4,450
|
)
|
|
|
(9,006
|
)
|
|
Financial income, net
|
|
|
497
|
|
|
|
3,036
|
|
|
|
3,042
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss before taxes on income
|
|
|
(3,425
|
)
|
|
|
(1,414
|
)
|
|
|
(5,964
|
)
|
NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
U.S. dollars in thousands (except per share data)
| NOTE 6:- |
SUBSEQUENT EVENTS
|
| |
a. |
In July, 2024 the Company announced that it has appointed Mr. David Arnon as CEO of the Company.
|
| |
b. |
In August, 2024 the Company announced that Mr. Yariv Alroy, Chairman of the Company, has informed the Company that he will be stepping down as Chairman and is resigning from the Board of Directors effective immediately.
|
| |
c. |
In September, 2024 the Company announced that it has appointed Dr. Itamar Ofer as the new Chairman of the Company.
|
| |
d. |
In September, 2024, following the approval of the Company's Board of Directors, the Company's Special General Meeting of the shareholders approved the grant of 400,000 options to the Company's CEO, under the 2021 Executive and Key Employee Israeli Share Incentive Plan. The options shall vest over a period of 4 years in equal annual installments (100,000 options for each installment). The exercise price for options to purchase up to 200,000 Ordinary Shares is CHF 7.12 ($ 8) per share, and for the remaining options to purchase 200,000 Ordinary Shares is CHF 5.34 ($ 6) per share.
|
| |
e. |
In September, 2024, the main non-controlling interest ("the Sellers") provided notice to the Company that they were exercising their right (the "Put Option Right") to require the Company to purchase all of the Sellers’ remaining holdings in Mediton Group according to the Share Purchase Agreement of Mediton in 2021.
|
F - 15
v3.24.3
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|
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|
v3.24.3
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands |
Jun. 30, 2024 |
Dec. 31, 2023 |
Jun. 30, 2023 |
| CURRENT ASSETS: |
|
|
|
| Cash and cash equivalents |
$ 10,890
|
$ 6,693
|
$ 10,435
|
| Short-term investments |
9,435
|
19,557
|
19,004
|
| Trade receivables |
7,805
|
8,557
|
8,788
|
| Inventory |
2,902
|
3,459
|
3,995
|
| Other accounts receivable |
2,080
|
1,792
|
2,176
|
| Total current assets |
33,112
|
40,058
|
44,398
|
| NON-CURRENT ASSETS: |
|
|
|
| Inventory |
1,915
|
1,913
|
1,572
|
| Prepaid expenses |
2,941
|
3,220
|
3,234
|
| Call option to non-controlling interests, net |
0
|
147
|
0
|
| Long-term deposits |
317
|
328
|
334
|
| Right-of-use assets |
6,909
|
7,214
|
10,695
|
| Deferred taxes |
1,601
|
2,055
|
2,213
|
| Total non-current assets other than long-lived assets |
13,683
|
14,877
|
18,048
|
| PROPERTY AND EQUIPMENT, NET |
4,997
|
4,892
|
4,814
|
| GOODWILL |
31,814
|
32,965
|
32,320
|
| INTANGIBLE ASSETS, NET |
19,238
|
20,257
|
20,244
|
| Total assets |
102,844
|
113,049
|
119,824
|
| CURRENT LIABILITIES: |
|
|
|
| Credit from banks and others |
2,112
|
2,160
|
2,101
|
| Current maturities of lease liabilities |
2,137
|
2,435
|
2,398
|
| Deferred revenues |
382
|
304
|
218
|
| Income taxes payable |
98
|
119
|
144
|
| Trade payables |
3,501
|
3,884
|
3,668
|
| Other payables |
7,007
|
8,536
|
7,353
|
| Total current liabilities |
15,237
|
17,438
|
15,882
|
| NON-CURRENT LIABILITIES: |
|
|
|
| Loans from banks |
9,030
|
10,460
|
11,320
|
| Deferred taxes |
2,086
|
2,313
|
2,417
|
| Lease liabilities |
4,632
|
4,804
|
8,847
|
| Employee benefit liabilities |
1,591
|
1,573
|
1,488
|
| Put option to non-controlling interests, net |
0
|
0
|
241
|
| Total non-current liabilities |
17,339
|
19,150
|
24,313
|
| Total liabilities |
32,576
|
36,588
|
40,195
|
| Attributable to equity holders of the Company: |
|
|
|
| Issued capital |
48
|
48
|
48
|
| Additional paid-in capital |
156,637
|
156,334
|
155,874
|
| Treasury shares |
(2)
|
(2)
|
(2)
|
| Foreign currency translation reserve |
(7,803)
|
(5,294)
|
(6,693)
|
| Capital reserve for options |
1,514
|
1,514
|
1,514
|
| Capital reserve for remeasurement gains on defined benefit plans |
1,058
|
1,058
|
1,000
|
| Accumulated deficit |
(84,131)
|
(80,130)
|
(75,291)
|
| Total |
67,321
|
73,528
|
76,450
|
| Non-controlling interests |
2,947
|
2,933
|
3,179
|
| Total equity |
70,268
|
76,461
|
79,629
|
| Total liabilities and equity |
$ 102,844
|
$ 113,049
|
$ 119,824
|
| X |
- DefinitionThe amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard
-URIDate 2023-03-23
| Name: |
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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|
| X |
- DefinitionThe amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2023-01-01
-Paragraph 93
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_a&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 28
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_c&doctype=Standard
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2023-01-01
-Paragraph 93
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_b&doctype=Standard
-URIDate 2023-03-23
Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2023-01-01
-Paragraph 93
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e&doctype=Standard
-URIDate 2023-03-23
Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 23
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard
-URIDate 2023-03-23
Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Period Type: |
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|
| X |
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-Name IAS
-Number 7
-IssueDate 2023-01-01
-Paragraph 45
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2023-01-01
-Paragraph B13
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2023-01-01
-Paragraph 54
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_i&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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| X |
- DefinitionThe amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph B10
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2023-01-01
-Paragraph B12
-Subparagraph b
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B12_b_i&doctype=Appendix&subtype=B
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2023-01-01
-Paragraph 66
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_66&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
instant |
|
| X |
- References
+ Details
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| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
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| Balance Type: |
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| Period Type: |
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|
| X |
- DefinitionThe amount of current contract liabilities. [Refer: Contract liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2023-01-01
-Paragraph 105
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_105&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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|
| X |
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-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_CurrentInvestments |
| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
instant |
|
| X |
- DefinitionThe amount of current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2023-01-01
-Paragraph 47
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_b&doctype=Standard
-URIDate 2023-03-23
| Name: |
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
instant |
|
| X |
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-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph B10
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph B12
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B12_b_iii&doctype=Appendix&subtype=B
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 69
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_69&doctype=Standard
-URIDate 2023-03-23
| Name: |
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
instant |
|
| X |
- References
+ Details
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| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
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| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe amount of current loans received and the current portion of non-current loans received. [Refer: Loans received] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
instant |
|
| X |
- DefinitionThe current amount of current tax liabilities. [Refer: Current tax liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 54
-Subparagraph n
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_n&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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|
| X |
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-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 68
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_68&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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|
| X |
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-Name IAS
-Number 12
-IssueDate 2023-01-01
-Paragraph 81
-Subparagraph g
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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-IssueDate 2023-01-01
-Paragraph 54
-Subparagraph o
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 56
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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|
| X |
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-Name IAS
-Number 12
-IssueDate 2023-01-01
-Paragraph 81
-Subparagraph g
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2023-01-01
-Paragraph 54
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2023-01-01
-Paragraph 56
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard
-URIDate 2023-03-23
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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| X |
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-Name IFRS
-Number 1
-IssueDate 2023-01-01
-Paragraph 24
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_a&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2023-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_i&doctype=Standard
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2023-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_a&doctype=Standard
-URIDate 2023-03-23
Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2023-01-01
-Paragraph 93
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_b&doctype=Standard
-URIDate 2023-03-23
Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2023-01-01
-Paragraph 93
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e&doctype=Standard
-URIDate 2023-03-23
Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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-IssueDate 2023-01-01
-Paragraph 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard
-URIDate 2023-03-23
Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard
-URIDate 2023-03-23
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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|
| X |
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-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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-Name IAS
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-IssueDate 2023-01-01
-Paragraph 54
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-URIDate 2023-03-23
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
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-Name IAS
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-IssueDate 2023-01-01
-Paragraph 134
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_134_a&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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-IssueDate 2023-01-01
-Paragraph 135
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_135_a&doctype=Standard
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2023-01-01
-Paragraph B67
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B
-URIDate 2023-03-23
Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 54
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_c&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Balance Type: |
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| Period Type: |
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| X |
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-Name IAS
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-IssueDate 2023-01-01
-Paragraph 118
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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-IssueDate 2023-01-01
-Paragraph 54
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_c&doctype=Standard
-URIDate 2023-03-23
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| Period Type: |
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-Name IAS
-Number 2
-IssueDate 2023-01-01
-Paragraph 36
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&anchor=para_36_b&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2023-01-01
-Paragraph 54
-Subparagraph g
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-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/exampleRef
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-IssueDate 2023-01-01
-Paragraph 68
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_68&doctype=Standard
-URIDate 2023-03-23
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| Namespace Prefix: |
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| Period Type: |
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|
| X |
- DefinitionThe nominal value of capital issued. Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard
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-Name IFRS
-Number 13
-IssueDate 2023-01-01
-Paragraph 93
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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|
v3.24.3
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Thousands |
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
| Profit or loss [abstract] |
|
|
|
| Revenues |
$ 27,869
|
$ 29,005
|
$ 57,075
|
| Cost of revenues |
14,774
|
16,228
|
31,814
|
| Gross profit |
13,095
|
12,777
|
25,261
|
| Research and development costs |
2,597
|
2,389
|
5,260
|
| Selling and marketing expenses |
5,578
|
5,620
|
10,581
|
| General and administrative expenses |
8,427
|
8,689
|
16,228
|
| Other expenses |
415
|
529
|
2,198
|
| Operating loss |
(3,922)
|
(4,450)
|
(9,006)
|
| Financial income |
1,316
|
4,462
|
4,833
|
| Financial expenses |
(819)
|
(1,426)
|
(1,791)
|
| Loss before taxes on income |
(3,425)
|
(1,414)
|
(5,964)
|
| Taxes on income |
465
|
706
|
891
|
| Net loss |
(3,890)
|
(2,120)
|
(6,855)
|
| Other comprehensive income: |
|
|
|
| Re-measurement gain on defined benefit plans |
0
|
0
|
52
|
| Other comprehensive loss to be reclassified to profit or loss in subsequent periods: |
|
|
|
| Foreign currency translation reserve |
(2,614)
|
(3,571)
|
(2,119)
|
| Total other comprehensive loss |
(2,614)
|
(3,571)
|
(2,067)
|
| Total comprehensive loss |
(6,504)
|
(5,691)
|
(8,922)
|
| Net income (loss) attributable to: |
|
|
|
| Equity holders of the Company |
(4,001)
|
(2,217)
|
(7,056)
|
| Non-controlling interests |
111
|
97
|
201
|
| Net profit (loss) |
(3,890)
|
(2,120)
|
(6,855)
|
| Total comprehensive income (loss) attributable to: |
|
|
|
| Equity holders of the Company |
(6,510)
|
(5,619)
|
(9,001)
|
| Non-controlling interests |
6
|
(72)
|
79
|
| Total comprehensive loss |
$ (6,504)
|
$ (5,691)
|
$ (8,922)
|
| Earnings per share attributable to equity holders of the Company: |
|
|
|
| Basic loss |
$ (0.24)
|
$ (0.14)
|
$ (0.43)
|
| Diluted loss |
$ (0.24)
|
$ (0.25)
|
$ (0.54)
|
| X |
- DefinitionThe amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 33
-IssueDate 2023-01-01
-Paragraph 66
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-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_b&doctype=Standard
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 23
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard
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-IssueDate 2023-01-01
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-URIDate 2023-03-23
Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 102
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-URIDate 2023-03-23
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| Namespace Prefix: |
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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-IssueDate 2023-01-01
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-Name IAS
-Number 38
-IssueDate 2023-01-01
-Paragraph 126
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-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 28
-Subparagraph a
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-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 23
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23_a&doctype=Standard
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 32
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_32&doctype=Standard
-URIDate 2023-03-23
Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2023-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2023-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2023-03-23
Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 33
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_33_a&doctype=Standard
-URIDate 2023-03-23
Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 34
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_34&doctype=Standard
-URIDate 2023-03-23
Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph B12
-Subparagraph b
-Clause v
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B
-URIDate 2023-03-23
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-Number 12
-IssueDate 2023-01-01
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-URIDate 2023-03-23
Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Number 1
-IssueDate 2023-01-01
-Paragraph 82
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_82_a&doctype=Standard
-URIDate 2023-03-23
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-IssueDate 2023-01-01
-Paragraph 103
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_103&doctype=Standard
-URIDate 2023-03-23
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-Name IAS
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-IssueDate 2023-01-01
-Paragraph 85
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v3.24.3
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)
$ in Thousands |
Total |
Issued capital |
Additional paid-in capital |
Treasury shares |
Foreign currency translation reserve |
Capital reserve for options |
Capital reserve for remeasurement gains on defined benefit plans |
Accumulated deficit |
Non- controlling interests |
Total |
| Balance as of beginning at Dec. 31, 2022 |
$ 55,687
|
$ 43
|
|
$ 130,009
|
|
$ (2)
|
$ (3,291)
|
$ 1,002
|
$ 1,000
|
$ (73,074)
|
$ 3,602
|
$ 59,289
|
| Exercise of share options |
25,631
|
5
|
|
25,114
|
|
0
|
0
|
512
|
0
|
0
|
0
|
25,631
|
| Share-based payments |
691
|
0
|
|
691
|
|
0
|
0
|
0
|
0
|
0
|
85
|
776
|
| Equity component of transaction with non-controlling interest |
60
|
0
|
|
60
|
|
0
|
0
|
0
|
0
|
0
|
(60)
|
0
|
| Net profit (loss) |
(2,217)
|
0
|
|
0
|
|
0
|
0
|
0
|
|
(2,217)
|
97
|
(2,120)
|
| Total other comprehensive loss |
(3,402)
|
0
|
|
0
|
|
0
|
(3,402)
|
0
|
0
|
0
|
(169)
|
(3,571)
|
| Dividend paid to non-controlling interests |
0
|
0
|
|
0
|
|
0
|
0
|
0
|
0
|
0
|
(376)
|
(376)
|
| Balance as of ending at Jun. 30, 2023 |
76,450
|
48
|
|
155,874
|
|
(2)
|
(6,693)
|
1,514
|
1,000
|
(75,291)
|
3,179
|
79,629
|
| Balance as of beginning at Dec. 31, 2022 |
55,687
|
43
|
|
130,009
|
|
(2)
|
(3,291)
|
1,002
|
1,000
|
(73,074)
|
3,602
|
59,289
|
| Exercise of share options |
25,631
|
5
|
|
25,114
|
|
0
|
0
|
512
|
0
|
0
|
0
|
25,631
|
| Exercise of Employee options |
0
|
|
[1] |
|
[1] |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
| Share-based payments |
1,116
|
0
|
|
1,116
|
|
0
|
0
|
0
|
0
|
0
|
136
|
1,252
|
| Equity component of transaction with non-controlling interest |
95
|
0
|
|
95
|
|
0
|
0
|
0
|
0
|
0
|
(95)
|
0
|
| Net profit (loss) |
(7,056)
|
0
|
|
0
|
|
0
|
0
|
0
|
|
(7,056)
|
201
|
(6,855)
|
| Total other comprehensive loss |
(1,945)
|
0
|
|
0
|
|
0
|
(2,003)
|
0
|
58
|
0
|
(122)
|
(2,067)
|
| Dividend paid to non-controlling interests |
0
|
0
|
|
0
|
|
0
|
0
|
0
|
0
|
0
|
(789)
|
(789)
|
| Balance as of ending at Dec. 31, 2023 |
73,528
|
48
|
|
156,334
|
|
(2)
|
(5,294)
|
1,514
|
1,058
|
(80,130)
|
2,933
|
76,461
|
| Share-based payments |
284
|
0
|
|
284
|
|
0
|
0
|
0
|
0
|
0
|
27
|
311
|
| Equity component of transaction with non-controlling interest |
19
|
0
|
|
19
|
|
0
|
0
|
0
|
0
|
0
|
(19)
|
0
|
| Net profit (loss) |
(4,001)
|
0
|
|
0
|
|
0
|
0
|
0
|
|
(4,001)
|
111
|
(3,890)
|
| Total other comprehensive loss |
(2,509)
|
0
|
|
0
|
|
0
|
(2,509)
|
0
|
0
|
0
|
(105)
|
(2,614)
|
| Balance as of ending at Jun. 30, 2024 |
$ 67,321
|
$ 48
|
|
$ 156,637
|
|
$ (2)
|
$ (7,803)
|
$ 1,514
|
$ 1,058
|
$ (84,131)
|
$ 2,947
|
$ 70,268
|
|
|
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-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 106
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard
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-IssueDate 2023-01-01
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-Subparagraph a
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-URIDate 2023-03-23
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-IssueDate 2023-01-01
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2023-01-01
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-Subparagraph a
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-URIDate 2023-03-23
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-Name IFRS
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-IssueDate 2023-01-01
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-Number 13
-IssueDate 2023-01-01
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-Subparagraph e
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-IssueDate 2023-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard
-URIDate 2023-03-23
Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard
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-IssueDate 2023-01-01
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-Subparagraph d
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
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v3.24.3
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands |
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
| Cash flows from operating activities: |
|
|
|
| Net loss |
$ (3,890)
|
$ (2,120)
|
$ (6,855)
|
| Income and expenses not involving operating cash flows: |
|
|
|
| Depreciation and amortization |
3,715
|
3,512
|
7,692
|
| Capital loss from disposals of property and equipment |
51
|
16
|
278
|
| Capital gain from amendment of lease liabilities |
0
|
0
|
(399)
|
| Change in employee benefit liabilities, net |
74
|
69
|
180
|
| Financial expenses (income), net |
14
|
(2,432)
|
(2,446)
|
| Valuation gains of short-term investments |
(557)
|
(723)
|
(848)
|
| Cost of share-based payments |
311
|
776
|
1,252
|
| Tax expenses |
465
|
706
|
891
|
| Income and expenses not involving operating cash flows |
4,073
|
1,924
|
6,600
|
| Changes in operating assets and liabilities: |
|
|
|
| Decrease (increase) in trade receivables, net |
458
|
(1,413)
|
(975)
|
| Decrease (increase) in inventory |
359
|
(411)
|
(156)
|
| Decrease (increase) in prepaid expenses |
169
|
(35)
|
44
|
| Decrease (increase) in other accounts receivable |
(356)
|
(368)
|
62
|
| Increase (decrease) in trade payables |
(251)
|
98
|
235
|
| Increase (decrease) in deferred revenues |
90
|
(30)
|
51
|
| Increase (decrease) in other accounts payable |
(916)
|
(460)
|
965
|
| Changes in operating assets and liabilities |
(447)
|
(2,619)
|
226
|
| Cash paid and received: |
|
|
|
| Interest received |
900
|
566
|
621
|
| Interest paid |
(575)
|
(709)
|
(1,296)
|
| Income tax received |
0
|
9
|
8
|
| Income taxes paid |
(407)
|
(344)
|
(800)
|
| Cash paid and received |
(82)
|
(478)
|
(1,467)
|
| Net cash used in operating activities |
(346)
|
(3,293)
|
(1,496)
|
| Cash flows from investing activities: |
|
|
|
| Purchase of property and equipment |
(867)
|
(578)
|
(1,289)
|
| Investment in intangible assets |
(1,629)
|
(2,196)
|
(4,203)
|
| Investment in short-term deposits |
0
|
(9,783)
|
(9,840)
|
| Proceeds from short-term deposits |
10,032
|
5,900
|
5,855
|
| Purchase of short-term investments |
(1,578)
|
(963)
|
(2,291)
|
| Proceeds from sale of short-term investments |
1,344
|
1,022
|
2,422
|
| Net cash provided by (used in) investing activities |
7,302
|
(6,598)
|
(9,346)
|
| Cash flows from financing activities: |
|
|
|
| Dividend paid to non-controlling interests |
0
|
(376)
|
(789)
|
| Payment of lease liabilities |
(1,369)
|
(1,237)
|
(2,648)
|
| Exercise of share options |
0
|
20,298
|
20,298
|
| Payment of long-term loans |
(1,054)
|
(1,055)
|
(2,070)
|
| Payment of liability to underwriter |
0
|
(1,124)
|
(1,124)
|
| Other |
0
|
12
|
0
|
| Net cash provided by (used in) financing activities |
(2,423)
|
16,518
|
13,667
|
| Effect of exchange rate changes on cash and cash equivalents |
(336)
|
(675)
|
(615)
|
| Increase in cash and cash equivalents |
4,197
|
5,952
|
2,210
|
| Cash and cash equivalents at the beginning of the period |
6,693
|
4,483
|
4,483
|
| Cash and cash equivalents at the end of the period |
10,890
|
10,435
|
6,693
|
| Non-cash transactions: |
|
|
|
| Right-of-use asset recognized with corresponding lease liability |
1,147
|
1,065
|
(1,265)
|
| Liability derecognized and recorded in equity upon exercise of share options |
$ 0
|
$ 5,333
|
$ 5,333
|
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-IssueDate 2023-01-01
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v3.24.3
GENERAL
|
6 Months Ended |
Jun. 30, 2024 |
|---|
| Disclosure Of General Information About Financial Statements Abstract |
|
| GENERAL |
| |
a. |
These consolidated financial statements have been prepared in a condensed format as of June 30, 2024 and for the six months then ended. These condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and accompanying notes of SHL Telemedicine Ltd. ("the Company") as of December 31, 2023 and for the year then ended ("the annual financial statements").
|
| |
b. |
The effects of the Swords of Iron War:
|
In continuation of the description in Note 1 to the annual consolidated financial statements regarding the effects of the Swords of Iron War ("the war"), the Company believes that the effects of the war on the Company's business activities in the reporting period are not material.
| |
c. |
Following are data regarding the Israeli CPI and the exchange rates of the Euro, U.S. dollar and the Swiss Franc in relation to the new Israeli Shekel (NIS):
|
| |
|
Israeli
|
|
|
Exchange rate
|
|
| |
|
CPI
|
|
|
|
€ 1
|
|
|
|
U.S. $ 1
|
|
|
CHF 1
|
|
|
For the period ended
|
|
Points
|
|
|
N I S
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
June 30, 2024
|
|
|
253.8
|
|
|
|
4.02
|
|
|
|
3.76
|
|
|
|
4.18
|
|
|
June 30, 2023
|
|
|
246.7
|
|
|
|
4.02
|
|
|
|
3.7
|
|
|
|
4.11
|
|
|
December 31, 2023
|
|
|
248.6
|
|
|
|
4.01
|
|
|
|
3.63
|
|
|
|
4.31
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Change during the period
|
|
%
|
|
|
%
|
|
|
%
|
|
|
%
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
June 2024 (6 months)
|
|
|
2.1
|
|
|
|
0.2
|
|
|
|
3.6
|
|
|
|
(3.1
|
)
|
|
June 2023 (6 months)
|
|
|
2.2
|
|
|
|
7.2
|
|
|
|
5.1
|
|
|
|
7.6
|
|
|
December 31, 2023
|
|
|
3
|
|
|
|
6.9
|
|
|
|
3.1
|
|
|
|
12.8
|
|
| |
*) |
The index on an average basis of 1993 = 100.
|
|
v3.24.3
SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Jun. 30, 2024 |
|---|
| Disclosure Of Summary Of Significant Accounting Policies Abstract |
|
| SIGNIFICANT ACCOUNTING POLICIES |
NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES
| |
a. |
Basis of preparation of the interim condensed consolidated financial statements:
|
The interim condensed consolidated financial statements for the six months ended June 30, 2024 have been prepared in accordance with generally accepted accounting principles for the preparation of financial statements for interim periods, as prescribed in IAS 34, "Interim Financial Reporting.
The significant accounting policies and methods of computation adopted in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation of the annual financial statements except as described in b. below.
| |
b. |
Initial adoption of amendments to International Financial Reporting Standards:
|
Amendment to IAS 1, "Presentation of Financial Statements":
In January 2020, the IASB issued an amendment to IAS 1, "Presentation of Financial Statements" regarding the criteria for determining the classification of liabilities as current or non-current ("the Original Amendment"). In October 2022, the IASB issued a subsequent amendment ("the Subsequent Amendment").
According to the Subsequent Amendment:
| |
• |
Only financial covenants with which an entity must comply on or before the reporting date will affect a liability's classification as current or non-current.
|
| |
• |
In respect of a liability for which compliance with financial covenants is to be evaluated within twelve months from the reporting date, disclosure is required to enable users of the financial statements to assess the risks related to that liability. The Subsequent Amendment requires disclosure of the carrying amount of the liability, information about the financial covenants, and the facts and circumstances at the end of the reporting period that could result in the conclusion that the entity may have difficulty in complying with the financial covenants.
|
According to the Original Amendment, the conversion option of a liability affects the classification of the entire liability as current or non-current unless the conversion component is an equity instrument.
The Original Amendment and Subsequent Amendment are applied retrospectively for annual periods beginning on January 1, 2024.
The Amendments did not have a material impact on the Company's interim consolidated financial statements.
| |
c. |
Disclosure of new Standards in the period prior to adoption:
|
IFRS 18, "Presentation and Disclosure in Financial Statements":
In April 2024, the International Accounting Standards Board ("the IASB") issued IFRS 18, "Presentation and Disclosure in Financial Statements" ("IFRS 18") which replaces IAS 1, "Presentation of Financial Statements".
IFRS 18 is aimed at improving comparability and transparency of communication in financial statements.
IFRS 18 retains certain existing requirements of IAS 1 and introduces new requirements on presentation within the statement of profit or loss, including specified totals and subtotals. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financial information.
IFRS 18 does not modify the recognition and measurement provisions of items in the financial statements. However, since items within the statement of profit or loss must be classified into one of five categories (operating, investing, financing, taxes on income and discontinued operations), it may change the entity's operating profit. Moreover, the publication of IFRS 18 resulted in consequential narrow scope amendments to other accounting standards, including IAS 7, "Statement of Cash Flows", and IAS 34, "Interim Financial Reporting".
IFRS 18 is effective for annual reporting periods beginning on or after January 1, 2027, and is to be applied retrospectively. Early adoption is permitted but will need to be disclosed.
The Company is evaluating the effects of IFRS 18, including the effects of the consequential amendments to other accounting standards, on its consolidated financial statements
|
| X |
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-Number 8
-IssueDate 2023-01-01
-Section Accounting policies
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|
v3.24.3
REVENUES
|
6 Months Ended |
Jun. 30, 2024 |
|---|
| Revenue [Abstract] |
|
| REVENUES |
NOTE 3:- REVENUES
| |
|
Six months ended
June 30,
|
|
|
Year ended
December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
| |
|
|
|
|
|
|
|
|
|
|
Revenues from services performed during the period
|
|
|
27,375
|
|
|
|
28,195
|
|
|
|
55,678
|
|
|
Revenues from sale of devices
|
|
|
494
|
|
|
|
810
|
|
|
|
1,397
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
27,869
|
|
|
|
29,005
|
|
|
|
57,075
|
|
|
| X |
- DefinitionThe entire disclosure for revenue. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
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-URIDate 2023-03-23
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|
v3.24.3
MATERIAL EVENTS DURING THE REPORTING PERIOD
|
6 Months Ended |
Jun. 30, 2024 |
|---|
| MATERIAL EVENTS DURING THE REPORTING PERIOD |
|
| MATERIAL EVENTS DURING THE REPORTING PERIOD |
| NOTE 4:- |
MATERIAL EVENTS DURING THE REPORTING PERIOD
|
| |
a. |
In March, 2024 the Company announced that Erez Nachtomy, the Company's CEO, will be stepping down as CEO in mid-June 2024. In June, 2024 the Company announced that Mr. Nachtomy has agreed to remain as the CEO until the end of August 2024. See also Note 6a regarding the appointment of a new CEO.
|
| |
b. |
During the period, the Company's Board of Directors approved the grant of 20,000 options to a consultant, under the 2021 Executive and Key Employee Israeli Share Incentive Plan. The options shall vest over a period of 3 years (25% after 1 year, and 9.375% each quarter thereafter). The fair value of options granted is CHF 1.403 ($ 1.571). The fair value was estimated based on the binomial model using the following data and assumptions: share price - CHF 4.89; exercise price – CHF 8.50; expected volatility – 53.06%; risk free interest rate – 0.65%; expected dividend – 0%; and expected average life of options 4.6 years.
|
| |
c. |
According to the terms of the Put and Call Options granted in the acquisition of the Mediton Group in 2021, the Put Option may be exercised for a period of one year commencing from September 2024. The fair value of the Put and Call options based on economic assumptions as to exercise date is insignificant as of June 30, 2024. See also Note 6e regarding the notice of exercising of the PUT option by non-controlling interests.
|
|
| X |
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|
| X |
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| Namespace Prefix: |
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| Data Type: |
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| Period Type: |
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|
v3.24.3
SEGMENT INFORMATION
|
6 Months Ended |
Jun. 30, 2024 |
|---|
| SEGMENT INFORMATION |
|
| SEGMENT INFORMATION |
NOTE 5:- SEGMENT INFORMATION
As presented in the annual financial statements, the Group operates in three geographic segments: Israel, Europe (principally Germany) and Rest of the world ("Row").
Management monitors the operating results of its geographical units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on segment profit. SG&A Group expenses and some research and development expenses are mostly allocated to the separate geographic units. Some corporate expenses, some research and development expenses, finance costs and finance income and income taxes are managed on a group basis and are not allocated to the geographic segments.
Revenues are allocated based on the location of the end customer. The Group presents disaggregated revenue information based on types of customers: Individual customers and communities, Institutions and payers (income from service agreements with institutions, insurance companies and HMOs), and others.
| |
|
Individuals and communities
|
|
|
Institutions and payers
|
|
|
Others
|
|
|
Total
|
|
|
Six months ended June 30, 2024 (unaudited):
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
-
|
|
|
|
6,557
|
|
|
|
-
|
|
|
|
6,557
|
|
|
Israel
|
|
|
10,195
|
|
|
|
10,745
|
|
|
|
-
|
|
|
|
20,940
|
|
|
Row
|
|
|
-
|
|
|
|
-
|
|
|
|
372
|
|
|
|
372
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenues
|
|
|
10,195
|
|
|
|
17,302
|
|
|
|
372
|
|
|
|
27,869
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Six months ended June 30, 2023 (unaudited):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
-
|
|
|
|
6,831
|
|
|
|
-
|
|
|
|
6,831
|
|
|
Israel
|
|
|
10,909
|
|
|
|
10,716
|
|
|
|
-
|
|
|
|
21,625
|
|
|
Row
|
|
|
-
|
|
|
|
-
|
|
|
|
549
|
|
|
|
549
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenues
|
|
|
10,909
|
|
|
|
17,547
|
|
|
|
549
|
|
|
|
29,005
|
|
| |
|
Individuals and communities
|
|
|
Institutions and payers
|
|
|
Others
|
|
|
Total
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended December 31, 2023 (audited):
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
-
|
|
|
|
14,067
|
|
|
|
-
|
|
|
|
14,067
|
|
|
Israel
|
|
|
20,913
|
|
|
|
21,179
|
|
|
|
-
|
|
|
|
42,092
|
|
|
Row
|
|
|
-
|
|
|
|
-
|
|
|
|
916
|
|
|
|
916
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenues
|
|
|
20,913
|
|
|
|
35,246
|
|
|
|
916
|
|
|
|
57,075
|
|
| |
b. |
Segment profit (loss):
|
| |
|
Six months ended
June 30,
|
|
|
Year ended
December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
| |
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
(1,699
|
)
|
|
|
(2,672
|
)
|
|
|
(5,347
|
)
|
|
Israel
|
|
|
3,912
|
|
|
|
3,976
|
|
|
|
8,424
|
|
|
Row
|
|
|
(2,195
|
)
|
|
|
(1,488
|
)
|
|
|
(3,622
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
18
|
|
|
|
(184
|
)
|
|
|
(545
|
)
|
|
Unallocated income and expenses:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Corporate and R&D expenses
|
|
|
(3,525
|
)
|
|
|
(3,737
|
)
|
|
|
(6,263
|
)
|
|
Other expenses
|
|
|
(415
|
)
|
|
|
(529
|
)
|
|
|
(2,198
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating loss
|
|
|
(3,922
|
)
|
|
|
(4,450
|
)
|
|
|
(9,006
|
)
|
|
Financial income, net
|
|
|
497
|
|
|
|
3,036
|
|
|
|
3,042
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss before taxes on income
|
|
|
(3,425
|
)
|
|
|
(1,414
|
)
|
|
|
(5,964
|
)
|
|
| X |
- DefinitionThe entire disclosure for operating segments. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Section Disclosure
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI
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|
v3.24.3
SUBSEQUENT EVENTS
|
6 Months Ended |
Jun. 30, 2024 |
|---|
| Disclosure of non-adjusting events after reporting period [abstract] |
|
| SUBSEQUENT EVENTS |
| NOTE 6:- |
SUBSEQUENT EVENTS
|
| |
a. |
In July, 2024 the Company announced that it has appointed Mr. David Arnon as CEO of the Company.
|
| |
b. |
In August, 2024 the Company announced that Mr. Yariv Alroy, Chairman of the Company, has informed the Company that he will be stepping down as Chairman and is resigning from the Board of Directors effective immediately.
|
| |
c. |
In September, 2024 the Company announced that it has appointed Dr. Itamar Ofer as the new Chairman of the Company.
|
| |
d. |
In September, 2024, following the approval of the Company's Board of Directors, the Company's Special General Meeting of the shareholders approved the grant of 400,000 options to the Company's CEO, under the 2021 Executive and Key Employee Israeli Share Incentive Plan. The options shall vest over a period of 4 years in equal annual installments (100,000 options for each installment). The exercise price for options to purchase up to 200,000 Ordinary Shares is CHF 7.12 ($ 8) per share, and for the remaining options to purchase 200,000 Ordinary Shares is CHF 5.34 ($ 6) per share.
|
| |
e. |
In September, 2024, the main non-controlling interest ("the Sellers") provided notice to the Company that they were exercising their right (the "Put Option Right") to require the Company to purchase all of the Sellers’ remaining holdings in Mediton Group according to the Share Purchase Agreement of Mediton in 2021.
|
|
| X |
- DefinitionThe entire disclosure for events after the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 10
-IssueDate 2023-01-01
-Section Disclosure
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=10&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS10_g17-22_TI
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|
| X |
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|
v3.24.3
SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Jun. 30, 2024 |
|---|
| Disclosure Of Summary Of Significant Accounting Policies Abstract |
|
| Basis of preparation of the interim condensed consolidated financial statements |
| |
a. |
Basis of preparation of the interim condensed consolidated financial statements:
|
The interim condensed consolidated financial statements for the six months ended June 30, 2024 have been prepared in accordance with generally accepted accounting principles for the preparation of financial statements for interim periods, as prescribed in IAS 34, "Interim Financial Reporting.
The significant accounting policies and methods of computation adopted in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation of the annual financial statements except as described in b. below.
|
| Initial adoption of amendments to International Financial Reporting Standards |
| |
b. |
Initial adoption of amendments to International Financial Reporting Standards:
|
Amendment to IAS 1, "Presentation of Financial Statements":
In January 2020, the IASB issued an amendment to IAS 1, "Presentation of Financial Statements" regarding the criteria for determining the classification of liabilities as current or non-current ("the Original Amendment"). In October 2022, the IASB issued a subsequent amendment ("the Subsequent Amendment").
According to the Subsequent Amendment:
| |
• |
Only financial covenants with which an entity must comply on or before the reporting date will affect a liability's classification as current or non-current.
|
| |
• |
In respect of a liability for which compliance with financial covenants is to be evaluated within twelve months from the reporting date, disclosure is required to enable users of the financial statements to assess the risks related to that liability. The Subsequent Amendment requires disclosure of the carrying amount of the liability, information about the financial covenants, and the facts and circumstances at the end of the reporting period that could result in the conclusion that the entity may have difficulty in complying with the financial covenants.
|
According to the Original Amendment, the conversion option of a liability affects the classification of the entire liability as current or non-current unless the conversion component is an equity instrument.
The Original Amendment and Subsequent Amendment are applied retrospectively for annual periods beginning on January 1, 2024.
The Amendments did not have a material impact on the Company's interim consolidated financial statements.
|
| Disclosure of new Standards in the period prior to adoption |
| |
c. |
Disclosure of new Standards in the period prior to adoption:
|
IFRS 18, "Presentation and Disclosure in Financial Statements":
In April 2024, the International Accounting Standards Board ("the IASB") issued IFRS 18, "Presentation and Disclosure in Financial Statements" ("IFRS 18") which replaces IAS 1, "Presentation of Financial Statements".
IFRS 18 is aimed at improving comparability and transparency of communication in financial statements.
IFRS 18 retains certain existing requirements of IAS 1 and introduces new requirements on presentation within the statement of profit or loss, including specified totals and subtotals. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financial information.
IFRS 18 does not modify the recognition and measurement provisions of items in the financial statements. However, since items within the statement of profit or loss must be classified into one of five categories (operating, investing, financing, taxes on income and discontinued operations), it may change the entity's operating profit. Moreover, the publication of IFRS 18 resulted in consequential narrow scope amendments to other accounting standards, including IAS 7, "Statement of Cash Flows", and IAS 34, "Interim Financial Reporting".
IFRS 18 is effective for annual reporting periods beginning on or after January 1, 2027, and is to be applied retrospectively. Early adoption is permitted but will need to be disclosed.
The Company is evaluating the effects of IFRS 18, including the effects of the consequential amendments to other accounting standards, on its consolidated financial statements
|
| X |
- DefinitionThe disclosure of the basis used for the preparation of the financial statements. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
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| X |
- References
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| Namespace Prefix: |
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| Data Type: |
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|
v3.24.3
| X |
- DefinitionThe tabular disclosure of information pertaining to data regarding Israeli CPI and exchange rates of the U.S. dollar, the Euro and the Swiss Franc in relation to the NIS.
| Name: |
shlt_ScheduleOfDataRegardingForeignExchangeRatesAndLinkageBasisTableTextBlock |
| Namespace Prefix: |
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| Period Type: |
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|
v3.24.3
REVENUES (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
|---|
| Disclosure of disaggregation of revenue from contracts with customers [abstract] |
|
| Schedule of disaggregation of revenue from contracts with customers |
| |
|
Six months ended
June 30,
|
|
|
Year ended
December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
| |
|
|
|
|
|
|
|
|
|
|
Revenues from services performed during the period
|
|
|
27,375
|
|
|
|
28,195
|
|
|
|
55,678
|
|
|
Revenues from sale of devices
|
|
|
494
|
|
|
|
810
|
|
|
|
1,397
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
27,869
|
|
|
|
29,005
|
|
|
|
57,075
|
|
|
| X |
- References
+ Details
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| Namespace Prefix: |
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| Data Type: |
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|
| X |
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-Name IFRS
-Number 15
-IssueDate 2023-01-01
-Paragraph 114
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_114&doctype=Standard
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| Period Type: |
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|
v3.24.3
SEGMENT INFORMATION (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
|---|
| SEGMENT INFORMATION |
|
| Schedule of disaggregated revenue information |
| |
|
Individuals and communities
|
|
|
Institutions and payers
|
|
|
Others
|
|
|
Total
|
|
|
Six months ended June 30, 2024 (unaudited):
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
-
|
|
|
|
6,557
|
|
|
|
-
|
|
|
|
6,557
|
|
|
Israel
|
|
|
10,195
|
|
|
|
10,745
|
|
|
|
-
|
|
|
|
20,940
|
|
|
Row
|
|
|
-
|
|
|
|
-
|
|
|
|
372
|
|
|
|
372
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenues
|
|
|
10,195
|
|
|
|
17,302
|
|
|
|
372
|
|
|
|
27,869
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Six months ended June 30, 2023 (unaudited):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
-
|
|
|
|
6,831
|
|
|
|
-
|
|
|
|
6,831
|
|
|
Israel
|
|
|
10,909
|
|
|
|
10,716
|
|
|
|
-
|
|
|
|
21,625
|
|
|
Row
|
|
|
-
|
|
|
|
-
|
|
|
|
549
|
|
|
|
549
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenues
|
|
|
10,909
|
|
|
|
17,547
|
|
|
|
549
|
|
|
|
29,005
|
|
| |
|
Individuals and communities
|
|
|
Institutions and payers
|
|
|
Others
|
|
|
Total
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended December 31, 2023 (audited):
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
-
|
|
|
|
14,067
|
|
|
|
-
|
|
|
|
14,067
|
|
|
Israel
|
|
|
20,913
|
|
|
|
21,179
|
|
|
|
-
|
|
|
|
42,092
|
|
|
Row
|
|
|
-
|
|
|
|
-
|
|
|
|
916
|
|
|
|
916
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenues
|
|
|
20,913
|
|
|
|
35,246
|
|
|
|
916
|
|
|
|
57,075
|
|
|
| Schedule of revenue from geographic segments |
| |
|
Six months ended
June 30,
|
|
|
Year ended
December 31,
|
|
| |
|
2024
|
|
|
2023
|
|
|
2023
|
|
| |
|
Unaudited
|
|
|
Audited
|
|
| |
|
|
|
|
|
|
|
|
|
|
Europe
|
|
|
(1,699
|
)
|
|
|
(2,672
|
)
|
|
|
(5,347
|
)
|
|
Israel
|
|
|
3,912
|
|
|
|
3,976
|
|
|
|
8,424
|
|
|
Row
|
|
|
(2,195
|
)
|
|
|
(1,488
|
)
|
|
|
(3,622
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
18
|
|
|
|
(184
|
)
|
|
|
(545
|
)
|
|
Unallocated income and expenses:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Corporate and R&D expenses
|
|
|
(3,525
|
)
|
|
|
(3,737
|
)
|
|
|
(6,263
|
)
|
|
Other expenses
|
|
|
(415
|
)
|
|
|
(529
|
)
|
|
|
(2,198
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating loss
|
|
|
(3,922
|
)
|
|
|
(4,450
|
)
|
|
|
(9,006
|
)
|
|
Financial income, net
|
|
|
497
|
|
|
|
3,036
|
|
|
|
3,042
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss before taxes on income
|
|
|
(3,425
|
)
|
|
|
(1,414
|
)
|
|
|
(5,964
|
)
|
|
| X |
- DefinitionThe disclosure of geographical information. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 33
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_33&doctype=Standard
-URIDate 2023-03-23
| Name: |
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| Namespace Prefix: |
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| Data Type: |
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| Balance Type: |
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| Period Type: |
duration |
|
| X |
- References
+ Details
| Name: |
ifrs-full_DisclosureOfOperatingSegmentsAbstract |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
xbrli:stringItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe disclosure of operating segments. [Refer: Operating segments [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 23
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_DisclosureOfOperatingSegmentsExplanatory |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
dtr-types:textBlockItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
v3.24.3
| X |
- DefinitionThe spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_ClosingForeignExchangeRate |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
xbrli:decimalItemType |
| Balance Type: |
na |
| Period Type: |
instant |
|
| X |
- DefinitionRepresents the CPI points.
| Name: |
shlt_ConsumerPriceIndexPoints |
| Namespace Prefix: |
shlt_ |
| Data Type: |
xbrli:decimalItemType |
| Balance Type: |
na |
| Period Type: |
instant |
|
| X |
- Definitionrepresent the Currency lineitems
| Name: |
shlt_CurrencyLineItems |
| Namespace Prefix: |
shlt_ |
| Data Type: |
xbrli:stringItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionRepresents the percentage of change during the period.
| Name: |
shlt_ExchangeRatePercentageOfChange |
| Namespace Prefix: |
shlt_ |
| Data Type: |
dtr-types:percentItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- Details
| Name: |
srt_CurrencyAxis=currency_ILS |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
| X |
- Details
| Name: |
srt_CurrencyAxis=currency_EUR |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
| X |
- Details
| Name: |
srt_CurrencyAxis=currency_USD |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
| X |
- Details
| Name: |
srt_CurrencyAxis=currency_CHF |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
v3.24.3
REVENUES (Details) - USD ($)
$ in Thousands |
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
| Disclosure of disaggregation of revenue from contracts with customers [line items] |
|
|
|
| Revenue from contracts with customers |
$ 27,869
|
$ 29,005
|
$ 57,075
|
| Revenues For Services [Member] |
|
|
|
| Disclosure of disaggregation of revenue from contracts with customers [line items] |
|
|
|
| Revenue from contracts with customers |
27,375
|
28,195
|
55,678
|
| Revenues For Sale Of Devices [Member] |
|
|
|
| Disclosure of disaggregation of revenue from contracts with customers [line items] |
|
|
|
| Revenue from contracts with customers |
$ 494
|
$ 810
|
$ 1,397
|
| X |
- DefinitionLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
| Name: |
ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
xbrli:stringItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2023-01-01
-Paragraph 114
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_114&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2023-01-01
-Paragraph 113
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_113_a&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_RevenueFromContractsWithCustomers |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
xbrli:monetaryItemType |
| Balance Type: |
credit |
| Period Type: |
duration |
|
| X |
- Details
| Name: |
ifrs-full_ProductsAndServicesAxis=shlt_RevenuesForServicesMember |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
| X |
- Details
| Name: |
ifrs-full_ProductsAndServicesAxis=shlt_RevenuesForSaleOfDevicesMember |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
v3.24.3
| X |
- DefinitionThe expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2023-01-01
-Paragraph 47
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
dtr-types:percentItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe option life of share options granted. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2023-01-01
-Paragraph 47
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_DescriptionOfOptionLifeShareOptionsGranted |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
xbrli:decimalItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2023-01-01
-Paragraph 47
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
dtr-types:percentItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe exercise price of share options granted. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2023-01-01
-Paragraph 47
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_ExercisePriceShareOptionsGranted2019 |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
dtr-types:perShareItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe percentage of an expected dividend used to calculate the fair value of share options granted. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2023-01-01
-Paragraph 47
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_ExpectedDividendAsPercentageShareOptionsGranted |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
dtr-types:percentItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe number of share options granted in a share-based payment arrangement. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2023-01-01
-Paragraph 45
-Subparagraph b
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45_b_ii&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_NumberOfShareOptionsGrantedInSharebasedPaymentArrangement |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
xbrli:decimalItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2023-01-01
-Paragraph 47
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard
-URIDate 2023-03-23
| Name: |
ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019 |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
dtr-types:perShareItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionRepresent the Disclosure Of Material Events During Reporting Period Explanatory
| Name: |
shlt_DisclosureOfMaterialEventsDuringReportingPeriodExplanatoryLineItems |
| Namespace Prefix: |
shlt_ |
| Data Type: |
xbrli:stringItemType |
| Balance Type: |
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| Period Type: |
duration |
|
| X |
- References
+ Details
| Name: |
shlt_ShareBasedCompensationArrangementByShareBasedPaymentAwardVestingRightsPercentageInEachQuarterThereafter |
| Namespace Prefix: |
shlt_ |
| Data Type: |
dtr-types:percentItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionPeriod over which grantee's right to exercise award under share-based payment arrangement is no longer contingent on satisfaction of service or performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, combination of market, performance or service condition.
| Name: |
shlt_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingPeriod |
| Namespace Prefix: |
shlt_ |
| Data Type: |
xbrli:durationItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe weighted average fair value of share options granted during the period
| Name: |
shlt_WeightedAverageFairValueOfShareOptionsGrantedPerShare |
| Namespace Prefix: |
shlt_ |
| Data Type: |
dtr-types:perShareItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- Details
| Name: |
ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=shlt_ExecutiveAndKeyEmployeeIsraeliShareIncentivePlan2021Member |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
v3.24.3
SEGMENT INFORMATION - Disclosure of disaggregated revenue information (Details) - USD ($)
$ in Thousands |
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
| SEGMENT INFORMATION |
|
|
|
| Revenues |
$ 27,869
|
$ 29,005
|
$ 57,075
|
| Individuals and communities |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
10,195
|
10,909
|
20,913
|
| Institutions and payers |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
17,302
|
17,547
|
35,246
|
| Others |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
372
|
549
|
916
|
| Europe |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
6,557
|
6,831
|
14,067
|
| Europe | Individuals and communities |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
0
|
0
|
0
|
| Europe | Institutions and payers |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
6,557
|
6,831
|
14,067
|
| Europe | Others |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
0
|
0
|
0
|
| Israel |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
20,940
|
21,625
|
42,092
|
| Israel | Individuals and communities |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
10,195
|
10,909
|
20,913
|
| Israel | Institutions and payers |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
10,745
|
10,716
|
21,179
|
| Israel | Others |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
0
|
0
|
0
|
| ROW |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
372
|
549
|
916
|
| ROW | Individuals and communities |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
0
|
0
|
0
|
| ROW | Institutions and payers |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
0
|
0
|
0
|
| ROW | Others |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Revenues |
$ 372
|
$ 549
|
$ 916
|
| X |
- DefinitionLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
| Name: |
ifrs-full_DisclosureOfOperatingSegmentsLineItems |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
xbrli:stringItemType |
| Balance Type: |
na |
| Period Type: |
duration |
|
| X |
- DefinitionThe income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 28
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_a&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 23
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23_a&doctype=Standard
-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 32
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_32&doctype=Standard
-URIDate 2023-03-23
Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2023-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2023-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2023-03-23
Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 33
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_33_a&doctype=Standard
-URIDate 2023-03-23
Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 34
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_34&doctype=Standard
-URIDate 2023-03-23
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-Number 12
-IssueDate 2023-01-01
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-Clause v
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-IssueDate 2023-01-01
-Paragraph 82
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-URIDate 2023-03-23
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-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 103
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-IssueDate 2023-01-01
-Paragraph 102
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v3.24.3
SEGMENT INFORMATION - Disclosure of revenue from geographic segments (Details) - USD ($)
$ in Thousands |
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
| SEGMENT INFORMATION |
|
|
|
| Segment profit (loss) |
$ 27,869
|
$ 29,005
|
$ 57,075
|
| Other expenses |
(415)
|
(529)
|
(2,198)
|
| Operating loss |
(3,922)
|
(4,450)
|
(9,006)
|
| Financial income, net |
497
|
3,036
|
(3,042)
|
| Profit (loss) before taxes on income |
(3,425)
|
(1,414)
|
(5,964)
|
| Operating segments |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Segment profit (loss) |
18
|
(184)
|
(545)
|
| Unallocated income and expenses |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Corporate, R&D and other expenses |
(3,525)
|
(3,737)
|
(6,263)
|
| Other expenses |
(415)
|
(529)
|
(2,198)
|
| Europe |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Segment profit (loss) |
6,557
|
6,831
|
14,067
|
| Europe | Operating segments |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Segment profit (loss) |
(1,699)
|
(2,672)
|
(5,347)
|
| Israel |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Segment profit (loss) |
20,940
|
21,625
|
42,092
|
| Israel | Operating segments |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Segment profit (loss) |
3,912
|
3,976
|
8,424
|
| ROW |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Segment profit (loss) |
372
|
549
|
916
|
| ROW | Operating segments |
|
|
|
| SEGMENT INFORMATION |
|
|
|
| Segment profit (loss) |
$ (2,195)
|
$ (1,488)
|
$ (3,622)
|
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-Paragraph 99
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-Name IFRS
-Number 5
-IssueDate 2023-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2023-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2023-03-23
Reference 2: http://www.xbrl.org/2003/role/exampleRef
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-IssueDate 2023-01-01
-Paragraph 28
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-URIDate 2023-03-23
Reference 3: http://www.xbrl.org/2003/role/exampleRef
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-Number 8
-IssueDate 2023-01-01
-Paragraph 23
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard
-URIDate 2023-03-23
Reference 4: http://www.xbrl.org/2003/role/exampleRef
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-Number 1
-IssueDate 2023-01-01
-Paragraph 103
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-URIDate 2023-03-23
Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 102
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-IssueDate 2023-01-01
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-Number 8
-IssueDate 2023-01-01
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-Number 8
-IssueDate 2023-01-01
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| Namespace Prefix: |
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| Period Type: |
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v3.24.3
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