Evogene (EVGN) 20-F30 Mar 232022 FY Annual report (foreign)Financial data

Company Profile

Document and Entity Information

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2022 shares
Entity Addresses [Line Items]
Entity Registrant Name	EVOGENE LTD.
Entity Central Index Key	0001574565
Document Type	20-F
Document Period End Date	Dec. 31, 2022
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	41,260,439
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Entity Incorporation State Country Code	L3
Entity Interactive Data Current	Yes
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Entity Address, Address Line One	13 Gad Feinstein Street
Entity Address, Address Line Two	Park Rehovot
Entity Address, Address Line Three	P.O. Box 4173, Ness Ziona
Entity Address, City or Town	Rehovot
Entity Address, Postal Zip Code	7414002
Entity Address, Country	IL
Security Exchange Name	NASDAQ
Entity File Number	001-36187
Document Accounting Standard	International Financial Reporting Standards
Trading Symbol	EVGN
Title of 12(b) Security	Ordinary shares, par value NIS 0.02 per share
Auditor Firm ID	1281
Auditor Location	Tel-Aviv, Israel
Auditor Name	KOST FORER GABBAY & KASIERER
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	13 Gad Feinstein Street
Entity Address, Address Line Two	Park Rehovot
Entity Address, Address Line Three	P.O. Box 4173, Ness Ziona
Entity Address, City or Town	Rehovot
Entity Address, Postal Zip Code	7414002
Entity Address, Country	IL
Contact Personnel Name	Ofer Haviv
City Area Code	972
Local Phone Number	8-931-1900

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 28,980	$ 32,325
Short-term bank deposits	0	3,000
Marketable securities	6,375	18,541
Trade receivables	348	281
Other receivables and prepaid expenses	1,482	2,651
Inventories	566	92
Total current assets	37,751	56,890
LONG-TERM ASSETS:
Long-term deposits and other receivables	74	25
Deferred taxes	94	0
Right-of-use-assets	1,568	2,109
Property, plant and equipment, net	2,499	2,073
Intangible assets, net	14,140	15,207
Total long term assets	18,375	19,414
Total assets	56,126	76,304
CURRENT LIABILITIES:
Trade payables	1,036	1,463
Employees and payroll accruals	1,987	2,662
Lease liability	884	974
Liabilities in respect of government grants	79	89
Deferred revenues and other advances	22	175
Other payables	1,617	1,519
Total current liabilities	5,625	6,882
LONG-TERM LIABILITIES:
Lease liability	932	1,695
Liabilities in respect of government grants	4,665	4,307
Convertible SAFE	10,114	0
Total non-current liabilities	15,711	6,002
SHAREHOLDERS' EQUITY:
Ordinary shares of NIS 0.02 par value: Authorized – 150,000,000 ordinary shares; Issued and outstanding – 41,260,439 shares on December 31, 2022 and 41,170,168 shares on December 31, 2021	235	234
Share premium and other capital reserves	261,402	260,488
Accumulated deficit	(233,707)	(207,069)
Equity attributable to equity holders of the Company	27,930	53,653
Non-controlling interests	6,860	9,767
Total equity	34,790	63,420
Shareholder's Equity and Liabilities	$ 56,126	$ 76,304

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical)	Dec. 31, 2022 ₪ / shares shares	Dec. 31, 2021 ₪ / shares shares
Statement of financial position [abstract]
Ordinary shares, par value \| (per share)	₪ 0.02	₪ 0.02
Ordinary shares, authorized	150,000,000	150,000,000
Ordinary shares issued	41,260,439	41,170,168
Ordinary shares, outstanding	41,260,439	41,170,168

CONSOLIDATED STATEMENTS OF PROF

CONSOLIDATED STATEMENTS OF PROFIT OR LOSS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Revenues		$ 1,675	$ 930	$ 1,040
Cost of revenues		909	767	574
Gross profit		766	163	466
Operating expenses (income):
Research and development, net		20,792	21,125	17,287
Sales and marketing		3,933	2,738	2,672
General and administrative		6,482	7,253	5,321
Other income		(3,500)	0	0
Total operating expenses, net		27,707	31,116	25,280
Operating loss		(26,941)	(30,953)	(24,814)
Financing income		516	1,935	1,591
Financing expenses		(3,329)	(1,414)	(2,951)
Financing income (expenses), net		(2,813)	521	(1,360)
Loss before taxes on income		(29,754)	(30,432)	(26,174)
Taxes on income		90	13	32
Loss		(29,844)	(30,445)	(26,206)
Attributable to:
Equity holders of the Company		(26,638)	(27,793)	(23,374)
Non-controlling interests		(3,206)	(2,652)	(2,832)
Loss		$ (29,844)	$ (30,445)	$ (26,206)
Basic loss per share, attributable to equity holders of the Company		$ (0.65)	$ (0.69)	$ (0.83)
Diluted loss per share, attributable to equity holders of the Company		$ (0.65)	$ (0.69)	$ (0.83)
Weighted average number of shares used in computing basic loss per share	[1]	41,210,184	40,433,303	28,158,779
Weighted average number of shares used in computing diluted loss per share		41,210,184	40,433,303	28,158,779

[1]To compute diluted loss per share, potential ordinary shares have not been taken into account due to their anti-dilutive effect: 4,081,524 options to employees under share-based payment plans

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Share Capital		Share premium and other capital reserve		Accumulated deficit	Total equity		Non-controlling Interests	Total
Balance at Dec. 31, 2019	$ 142		$ 205,904		$ (155,902)	$ 50,144		$ 10,073	$ 60,217
Loss	0		0		(23,374)	(23,374)		(2,832)	(26,206)
Forfeiture of non-controlling interests regarding share-based compensation	0		238		0	238		(238)	0
Issuance of ordinary shares on September 2, 2020	35		9,766		0	9,801		0	9,801
Issuance of ordinary shares on November 2, 2020	23		8,834		0	8,857		0	8,857
Exercise of subsidiary options	0		(73)		0	(73)		82	9
Benefit to non-controlling interests regarding share-based compensation	0		(10)		0	(10)		10	0
Exercise of options		[1]	107		0	107		0	107
Share-based compensation	0		355		0	355		3,742	4,097
Balance at Dec. 31, 2020	200		225,121		(179,276)	46,045		10,837	56,882
Loss	0		0		(27,793)	(27,793)		(2,652)	(30,445)
Issuance of ordinary shares,net	27		29,555		0	29,582		0	29,582
Forfeiture of non-controlling interests regarding share-based compensation	0		536		0	536		(536)	0
Exercise of subsidiary options	0		(378)		0	(378)		378	0
Exercise or pre-funded warrants	6		4,359		0	4,365		0	4,365
Benefit to non-controlling interests regarding share-based compensation	0		(23)		0	(23)		23	0
Exercise of options	1		426		0	427		0	427
RSU's vested		[1]		[1]	0	0		0	0
Share-based compensation and RSUs	0		892		0	892		1,717	2,609
Balance at Dec. 31, 2021	234		260,488		(207,069)	53,653		9,767	63,420
Loss	0		0		(26,638)	(26,638)		(3,206)	(29,844)
Issuance of ordinary shares,net	1		20		0	21		0	21
Forfeiture of non-controlling interests regarding share-based compensation	0		272		0	272		(272)	0
Exercise of subsidiary options	0			[1]	0		[1]	0		[1]
Benefit to non-controlling interests regarding share-based compensation	0		(2)		0	(2)		2	0
Exercise of options		[1]	7		0	7		0	7
RSU's vested		[1]		[1]			[1]	0		[1]
Share-based compensation and RSUs	0		617		0	617		569	1,186
Balance at Dec. 31, 2022	$ 235		$ 261,402		$ (233,707)	$ 27,930		$ 6,860	$ 34,790

[1]Represents an amount lower than $1

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Loss	$ (29,844)	$ (30,445)	$ (26,206)
Adjustments to the profit or loss items:
Depreciation	1,513	1,302	1,792
Amortization of intangible assets	1,067	932	935
Share-based compensation	1,186	2,609	4,097
Revaluation of convertible SAFE	114	0	0
Pre-funded warrants issuance expenses	0	0	211
Net financing expenses (income)	2,979	(884)	967
Decrease in accrued bank interest	7	11	64
Loss from derecognition of property, plant and equipment	0	121	0
Taxes on income	90	13	32
Adjustments to the profit or loss items	6,956	4,104	8,098
Changes in asset and liability items:
Increase in trade receivables	(67)	(59)	(150)
Decrease (increase) in other receivables	1,113	637	(1,300)
Increase in inventories	(474)	(92)	0
Increase in deferred taxes	(94)	0	0
Increase (decrease) in trade payables	(469)	625	(29)
Increase (decrease) in employees and payroll accruals	(675)	127	456
Increase (decrease) in other payables	48	290	(87)
Increase (decrease) in deferred revenues and other advances	(153)	128	(339)
Changes in asset and liability	(771)	1,656	(1,449)
Cash received (paid) during the year for:
Interest received	186	297	294
Interest paid	(165)	(315)	(238)
Taxes paid	(40)	(13)	(13)
Net cash used in operating activities	(23,678)	(24,716)	(19,514)
Cash flows from investing activities:
Purchase of property, plant and equipment	(1,171)	(847)	(682)
Proceeds from sale of marketable securities	12,356	4,395	2,097
Purchase of marketable securities	(911)	(23,114)	0
Withdrawal from (investment in) bank deposits, net	3,000	(1,000)	8,000
Net cash provided by (used in) investing activities	13,274	(20,566)	9,415
Cash flows from financing activities:
Proceeds from issuance of ordinary shares, net of issuance expenses	21	29,582	18,658
Proceeds from issuance of convertible SAFE	10,000	0	0
Proceeds from issuance of pre-funded warrants	0	0	1,989
Proceeds from advances for pre-funded warrants	0	0	9
Proceeds from exercise of options	7	484	59
Repayment of lease liability	(803)	(580)	(639)
Proceeds from government grants	149	824	320
Repayment of government grants	(31)	(34)	(22)
Net cash provided by financing activities	9,343	30,276	20,374
Exchange rate differences - cash and cash equivalent balances	(2,284)	1,102	1,206
Increase (decrease) in cash and cash equivalents	(3,345)	(13,904)	11,481
Cash and cash equivalents beginning of the year	32,325	46,229	34,748
Cash and cash equivalents end of the year	28,980	32,325	46,229
Significant non-cash activities
Acquisition of property, plant and equipment	74	32	57
Increase (decrease) of right-of-use asset recognized with corresponding lease liability	90	841	(41)
Exercise of options	0	0	57
Exercise of pre-funded warrants	$ 0	$ 4,365	$ 0

GENERAL

GENERAL	12 Months Ended
GENERAL	Dec. 31, 2022
Disclosure Of General Information Abstract
GENERAL	NOTE 1: - GENERAL Evogene Ltd. together with its subsidiaries (the "Company" or "Evogene") is a leading computational biology company aiming to revolutionize life-science product development across several market segments, including human health, agriculture, and other industries, by utilizing cutting edge computational technologies. To achieve this mission, Evogene established its unique Computational Predictive Biology (“CPB”) platform, leveraging big data and artificial intelligence, and incorporating deep multidisciplinary understanding in life sciences. The CPB platform is the basis for three technology engines, each focused on the direction and acceleration of the discovery and development of products based on one of the following core components: Microbes - MicroBoost AI ChemPass AI GeneRator AI Furthermore, the Company intends to continue to finance its operating activities by raising capital, by seeking collaborations with multinational companies in the industry (see Note 18b) as well as from revenues derived from the sale of end-products or commercialization of product candidates. The Company's management and board of directors are of the opinion that the Company’s current financial resources will be sufficient to continue the development of the Company's products in the foreseeable future. Evogene Ltd. was founded on October 10, 1999, as Agro Leads Ltd., a division of Compugen Ltd. In 2002, the Company was spun-off as an independent corporation under the laws of the State of Israel, and changed its name to Evogene Ltd. The Company’s shares have been listed for trading on the Tel Aviv Stock Exchange (“TASE”) since 2007, on the New York Stock Exchange (“NYSE”) from November 2013 until December 2016, and on the Nasdaq Stock Market (“NASDAQ”) since December 2016. a. The Company principally derives its revenues from collaboration arrangements and since October 2021, from Canonic Ltd.’s commercialization of its first medical cannabis products in Israel, see Note 5c. As to major customers, see Note 22c. b. The Company has the following direct and indirect subsidiaries: Casterra Ag Ltd. (formerly Evofuel Ltd.), Evogene Inc., Biomica Ltd., AgPlenus Ltd., AgPlenus Inc., Lavie Bio Ltd., Lavie Bio Inc., Lavie Tech Inc., Taxon Biosciences, Inc. and Canonic Ltd. Casterra Ag Ltd. was incorporated on December 29, 2011 and is currently focusing on the development of improved castor bean seeds for industrial uses. Evogene Inc. was incorporated in Delaware, United States on September 22, 2006. From 2015 to 2019, Evogene Inc. was engaged in research and development in the field of insect control and located in the Bio-Research and Development Growth (BRDG) Park, in St. Louis, Missouri, United States. Biomica Ltd. was incorporated on March 2, 2017, with the mission of discovering and developing human microbiome-based therapeutics. AgPlenus Ltd. was incorporated on June 10, 2018, with the mission to design effective and sustainable crop protection ag-chemicals products by leveraging predictive biology. On August 27, 2020, AgPlenus Ltd. incorporated a wholly owned U.S. subsidiary, AgPlenus Inc. Lavie Bio Ltd. was incorporated on January 21, 2019, with the mission to improve food quality and sustainability through the introduction of microbiome-based ag-biological products. In 2019, Lavie Bio Ltd. incorporated two wholly owned subsidiaries, Lavie Bio Inc., located in the City Foundry STL Project, in St. Louis, Missouri, United States, and Lavie Tech Inc. Lavie Tech Inc. wholly owns as a subsidiary Taxon Biosciences, Inc. (see item c below). Canonic Ltd. was incorporated on March 25, 2019, with the mission to develop next-generation medical cannabis products. c. On August 6, 2019, Corteva Inc. (“Corteva”), through its subsidiary Pioneer Hi-Bred International, Inc., made an investment in the Company’s agriculture biologicals subsidiary, Lavie Bio Ltd., which included a cash investment of $10,000 and the contribution of all shares of Corteva’s wholly owned subsidiary Taxon Biosciences, Inc. in consideration for 27.84% of Lavie Bio Ltd.’s shares. As part of the foregoing transaction, the parties entered into a commercial arrangement, including the grant to Corteva of certain commercialization rights with respect to Lavie Bio Ltd.’s products, mainly in corn and soybean (See Note 11 and Note 18f(1)). d. On September 2, 2020, the Company issued 5,882,353 ordinary shares in a registered direct offering, for gross proceeds of $10,000 and on November 2, 2020, the Company issued 3,920,000 ordinary shares and 883,534 pre-funded warrants in a second registered direct offering, for gross proceeds of $12,000. On January 4. 2021, 883,534 pre-funded warrants were exercised into 883,534 of the Company's ordinary shares at an exercise price of $0.01 per pre-funded warrant for a total amount of $9 (see Note 18b.). e. In January 2021, the Company entered into a Controlled Equity Offering Sales Agreement, pursuant to which the Company issued 3,803,594 ordinary shares during January and February 2021, in an at-the-market (“ATM”) offering, with a weighted average selling price of $7.36 per share, resulting in gross proceeds of approximately $28,000. f. On February 19, 2021, the Company entered into a new Controlled Equity Offering Sales Agreement, having an aggregate offering price of up to $50,000, pursuant to which the Company issued 726,832 ordinary shares during April through September 2021, in an ATM offering, with a weighted average selling price of $3.64 per share, resulting in gross proceeds of approximately $2,600. During December 2022, 28,507 ordinary shares were issued through the ATM offering, with a weighted selling price of $0.77 per share, resulting in gross proceeds of approximately $22. g. The Company’s subsidiaries and divisions are split into three operating segments: (1) Agriculture – Evogene seed traits division, Lavie Bio Ltd. and AgPlenus Ltd.; (2) Human health – Biomica Ltd. and Canonic Ltd.; and (3) Industrial – Casterra Ag Ltd. (see also Note 22). h. Definitions In these Financial Statements - Subsidiary - A company that is controlled by the Company (as defined in International Financial Reporting Standards (“IFRS”) 10- Consolidated Financial Statements) and whose accounts are consolidated with those of the Company. Related parties - As defined in International Accounting Standard (“IAS”) 24- Related Party Disclosures.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2022
Disclosure Of Significant Accounting Policies Abstract
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: - SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in the financial statements for all periods presented, unless otherwise stated. a. Basis of presentation of the financial statements: These financial statements have been prepared in accordance with IFRS as issued by the International Accounting Standards Board (“IASB”). The Company’s financial statements have been prepared on a cost basis, except for financial assets and liabilities (including derivatives) which are presented at fair value through profit or loss. The Company has elected to present profit or loss items using the function of expense method. b. Consolidated financial statements: The consolidated financial statements comprise the financial statements of companies that are controlled by the Company (subsidiaries). Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Potential voting rights are considered when assessing whether an entity has control. The consolidation of the financial statements commences on the date on which control is obtained and ends when such control ceases. The financial statements of the Company and c. Other comprehensive loss: The Company has no components of comprehensive loss other than net loss. Thus, comprehensive loss is the same as net loss for the period presented. d. Functional currency, presentation currency and foreign currency: 1. Functional currency and presentation currency: The presentation currency of the financial statements is the U.S. dollar. The Company and its subsidiaries determine the functional currency of each entity, and this currency is used to separately measure each entity's financial position and operating results. The Company's functional currency is the U.S. dollar. 2. Transactions, assets and liabilities in foreign currency: Transactions denominated in foreign currency are recorded upon initial recognition at the exchange rate at the date of the transaction. After initial recognition, monetary assets and liabilities denominated in foreign currency are translated at each reporting date into the functional currency at the exchange rate at that date. Exchange rate differences, other than those capitalized to qualifying assets or accounted for as hedging transactions in equity, are recognized in profit or loss. Non-monetary assets and liabilities denominated in foreign currency and measured at cost are translated at the exchange rate at the date of the transaction. Non-monetary assets and liabilities denominated in foreign currency and measured at fair value are translated into the functional currency using the exchange rate prevailing at the date when the fair value was determined. e. Cash equivalents: Cash equivalents are considered as highly liquid investments, including unrestricted short-term bank deposits with an original maturity of three months or less from the date of investment or with a maturity of more than three months, but which are redeemable on demand without penalty, and which form part of the Company's cash management. f. Short-term deposits: Short-term bank deposits are deposits with an original maturity of more than three months from the date of investment and which do not meet the definition of cash equivalents. The deposits are presented according to their terms of deposit. g. Inventories: Inventories are measured at the lower of cost and net realizable value. The cost of inventories comprises costs of purchase and costs incurred in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business. The Company reviews inventory for obsolete, redundant and slow-moving goods and any such inventory is written-down to net realizable value. Inventories of purchased finished goods and packing materials are initially valued at cost and subsequently at the lower of cost and net realizable value. h. Government grants: Government grants received from the Israel Innovation Authority (“IIA”) and the Israel-U.S. Binational Industrial Research and Development Foundation (“BIRD”) are recognized upon receipt as a liability if future economic benefits are expected from the research project that will result in royalty-bearing sales. A liability for the loan is first measured at fair value using a discount rate that reflects a market rate of interest. The difference between the amount of the grant received and the fair value of the liability is accounted for as a government grant and recognized as a reduction of research and development expenses. After initial recognition, the liability is measured at amortized cost using the effective interest method. Royalty payments are treated as a reduction of the liability. If no economic benefits are expected from the research activity, the grant receipts are recognized as a reduction of the related research and development expenses. In that event, the royalty obligation is treated as a contingent liability in accordance with IAS 37- Provisions, Contingent Liabilities and Contingent Assets (“IAS 37”). In each reporting date, the Company evaluates whether there is reasonable assurance that the liability recognized, in whole or in part, will not be repaid (since the Company will not be required to pay royalties) based on the best estimate of future sales and using the original effective interest method, and if so, the appropriate amount of the liability is derecognized against a corresponding reduction in research and development expenses. Amounts paid as royalties are recognized as settlement of the liability. Non-refundable grants from the IIA and the European Union Horizon 2020 for funding research and development projects are recognized at the time the Company is entitled to such grants on the basis of the related costs incurred and recorded as a deduction from research and development expenses. i. Leases: The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Company recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying asset. 1. Right-of-use assets The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Following are the amortization periods of the right-of-use assets by class of underlying asset: Years Mainly Office space 2-8 6 Laboratory space 2-8 6 Motor vehicles 3 3 If ownership of the leased asset transfers to the Company at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. 2. Lease liabilities At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating the lease, if the lease term reflects the Company exercising the option to terminate. In calculating the present value of lease payments, the Company uses its incremental borrowing rate (“IBR”) at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in the consumer price index (“CPI”) or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. 3. Short-term leases and leases of low-value assets The Company applies the short-term lease recognition exemption to its short-term leases of motor vehicles (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognized as expense on a straight-line basis over the lease term. j. Property, plant and equipment: Property, plant and equipment are measured at cost, including directly attributable costs, less accumulated depreciation, accumulated impairment losses and any related investment grants and excluding day-to-day servicing expenses. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Mainly % Laboratory equipment 9-30 15 Computers and peripheral equipment 15-33.33 33.33 Office equipment and furniture 6-20 6 Leasehold improvements see below Leasehold improvements are depreciated on a straight-line basis over the shorter of the lease term (including the extension option held by the Company and intended to be exercised) and the expected life of the improvement. The useful life, depreciation method and residual value of an asset are reviewed at least each year-end and any changes are accounted for prospectively as a change in accounting estimate. Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale and the date that the asset is derecognized. k. Intangible assets: Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for intangible assets with a finite useful life are reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortization period or method, as appropriate, and are treated as changes in accounting estimates. The amortization expense on intangible assets with finite lives is recognized in the statement of profit or loss in the expense category that is consistent with the function of the intangible assets. An intangible asset is derecognized upon disposal (i.e., at the date the recipient obtains control) or when no future economic benefits are expected from its use or disposal. Any gain or loss arising upon derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the statement of profit or loss (see Note 11). A summary of the useful economic lives of the intangible assets purchased by the Company is as follows: Years Pipeline Products 17 Potential Products 19 Microorganisms Collection 20 l. Impairment of non-financial assets: The Company evaluates the need to record an impairment of non-financial assets whenever events or changes in circumstances indicate that the carrying amount is not recoverable. If the carrying amount of non-financial assets exceeds their recoverable amount, the assets are reduced to their recoverable amount. The recoverable amount is the higher of fair value less costs of sale and value in use. In measuring value in use, the expected future cash flows are discounted using a pre-tax discount rate that reflects the risks specific to the asset. The recoverable amount of an asset that does not generate independent cash flows is determined for the cash-generating unit to which the asset belongs. Impairment losses are recognized in profit or loss. m. Revenue recognition: The revenue recognition is in accordance with IFRS 15, “Revenue from Contracts with Customers” (“IFRS 15”). IFRS 15 introduces a five-step model that applies to revenue earned from contracts with customers: Step 1: Identify the contract with a customer, including reference to contract combination and accounting for contract modifications. Step 2: Identify the distinct performance obligations in the contract. Step 3: Determine the transaction price, including reference to variable consideration, significant financing components, non-cash consideration and any consideration payable to the customer. Step 4: Allocate the transaction price to the distinct performance obligations on a relative stand-alone selling price basis using observable prices, if available, or using estimates and assessments. Step 5: Recognize revenue when a performance obligation is satisfied, either at a point in time or over time. Revenue from contracts with customers is recognized when the control over the goods or services is transferred to the customer. The transaction price is the amount of the consideration that is expected to be received based on the contract terms, excluding amounts collected on behalf of third parties (such as taxes). If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations such as licenses, services, royalties and milestone events require an allocation of the transaction price to each performance obligation based on a relative standalone selling price (“SSP”) basis. The Company establishes SSP based on management judgment, considering internal factors such as margin objectives, pricing practices and historical sales. Revenue from each performance obligation is recognized when the performance obligation related to that revenue is satisfied and only to the extent of the consideration that is not contingent upon completion or satisfaction of future performance obligations in the contract. Revenues Revenues from milestone events stipulated in the agreements are recognized upon the occurrence of the event or achievement of the milestone specified in the agreement. Costs to fulfill a contract: Costs incurred in fulfilling contracts or anticipated contracts with customers are recognized as an asset when the costs are expected to be recovered. Costs to fulfill a contract comprise direct identifiable costs and indirect costs that can be directly attributed to a contract based on a reasonable allocation method. Costs to fulfill a contract are expensed consistently with the recognition of revenues under the specific contract. n. Taxes on income: Current or deferred taxes are recognized in profit or loss, except to the extent that they relate to items which are recognized in other comprehensive income (loss) or equity. 1. Current taxes: The current tax liability is measured using the tax rates and tax laws that have been enacted or substantively enacted by the reporting date as well as adjustments required in connection with the tax liability in respect of previous years. 2. Deferred taxes: Deferred taxes are computed in respect of temporary differences between the carrying amounts in the financial statements and the amounts attributed for tax purposes. Deferred taxes are measured at the tax rate that is expected to apply when the asset is realized, or the liability is settled, based on tax laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets are reviewed at each reporting date and reduced to the extent that it is not probable that they will be utilized. Temporary differences for which deferred tax assets had not been recognized are reviewed at each reporting date and a respective deferred tax asset is recognized to the extent that their utilization is probable. o. Financial instruments: The accounting for financial instruments is in accordance with IFRS 9, “Financial Instruments” (“IFRS 9”). 1. Financial assets: Financial assets are measured upon initial recognition at fair value plus transaction costs that are directly attributable to the acquisition of the financial assets, except for financial assets measured at fair value through profit or loss in respect of which transaction costs are recorded in profit or loss. The Company classifies and measures debt instruments in the financial statements based on the following criteria: - The Company's business model for managing financial assets; and - The contractual cash flow terms of the financial asset. Debt instruments are measured at amortized cost when: The Company's business model is to hold the financial assets in order to collect their contractual cash flows, and the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, the instruments in this category are measured according to their terms at amortized cost using the effective interest rate method, less any provision for impairment. On the date of initial recognition, the Company may irrevocably designate a debt instrument as measured at fair value through profit or loss if doing so eliminates or significantly reduces a measurement or recognition inconsistency, such as when a related financial liability is also measured at fair value through profit or loss. 2. Impairment of financial assets: The Company evaluates at the end of each reporting period the loss allowance for financial debt instruments which are not measured at fair value through profit or loss. The Company has short-term financial assets such as trade receivables in respect of which the Company applies a simplified approach and measures the loss allowance in an amount equal to the lifetime expected credit losses. An impairment loss on debt instruments measured at amortized cost is recognized in profit or loss with a corresponding loss allowance that is offset from the carrying amount of the financial asset. 3. Financial liabilities: a) Financial liabilities measured at amortized cost: Financial liabilities are initially recognized at fair value less transaction costs that are directly attributable to the issue of the financial liability. After initial recognition, the accounting treatment of financial liabilities is based on their classification as follows: After initial recognition, the Company measures all financial liabilities at amortized cost using the effective interest rate method, except for financial liabilities at fair value through profit or loss such as derivatives. b) Financial liabilities measured at fair value through profit or loss: At initial recognition, the Company measures financial liabilities that are not measured at amortized cost at fair value. Transaction costs are recognized in profit or loss. After initial recognition, changes in fair value are recognized in profit or loss. 4. Offsetting financial instruments: Financial assets and financial liabilities are offset, and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, to realize the assets and settle the liabilities simultaneously. 5. De-recognition of financial instruments: a. Financial assets: A financial asset is derecognized when the contractual rights to the cash flows from the financial asset expire or the Company has transferred its contractual rights to receive cash flows from the financial asset or assumes an obligation to pay the cash flows in full without material delay to a third party and has transferred substantially all the risks and rewards of the asset or has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. b. Financial liabilities: A financial liability is derecognized when it is extinguished, that is when the obligation is discharged or cancelled or expires. A financial liability is extinguished when the debtor (the Company) discharges the liability by paying in cash, other financial assets, goods or services; or is legally released from the liability. p. Fair value measurement: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurement is based on the assumption that the transaction will take place in the asset's or the liability's principal market, or in the absence of a principal market, in the most advantageous market. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. Fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities measured at fair value or for which fair value is disclosed are categorized into levels within the fair value hierarchy based on the lowest level input that is significant to the fair value measurement: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable directly or indirectly. Level 3 - Inputs that are not based on observable market data (valuation techniques which use inputs that are not based on observable market data). q. Provisions: A provision in accordance with IAS 37 is recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. r. Employee benefit liabilities: The Company has several employee benefits plans: 1. Short-term employee benefits: Short-term 2. Post-employment benefits: The plans are normally financed by contributions to insurance companies and classified as defined contribution plans or as defined benefit plans. The Company has defined contribution plans pursuant to section 14 of the Israeli Severance Pay Law (the “Severance Law”) under which the Company pays fixed contributions and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient amounts to pay all employee benefits relating to employee service in the current and prior periods. Contributions to the defined contribution plan in respect of severance or retirement pay are recognized as an expense when contributed concurrently with the performance of the employee's services. In respect of its severance pay obligation to certain of its employees, the Company makes current deposits in pension funds and insurance companies (“the plan assets”). Plan assets comprise assets held by a long-term employee benefit fund or qualifying insurance policies. Plan assets are not available to the Company's own creditors and cannot be returned directly to the Company. s. Share-based payment transactions: The Company's employees and consultants are entitled to remuneration in the form of equity-settled share-based payment transactions. Equity-settled transactions: The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at the grant date. The fair value is determined using an acceptable option pricing model. As for consultants, the cost of the transactions is measured at the fair value of the services received as consideration for equity instruments granted. The cost of equity-settled transactions is recognized in profit or loss together with a corresponding increase in equity during the period which the performance and/or service conditions are to be satisfied ending on the date on which the relevant employees become entitled to the award (“the vesting period”). The cumulative expense recognized for equity-settled transactions at the end of each reporting period until the vesting date reflects the extent to which the vesting period has expired and the Company's best estimate of the number of equity instruments that will ultimately vest. No expense is recognized for awards that do not ultimately vest. If the Company modifies the conditions on which equity-instruments were granted, an additional expense is recognized for any modification that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee or other service provider at the modification date. t. Loss per share: Loss per share is calculated by dividing the loss attributable to equity holders of the Company by the weighted number of ordinary shares outstanding during the period. Potential ordinary shares are included in the computation of diluted earnings per share when their conversion decreases earnings per share from continuing operations. u. Reclassification: Certain amounts previously reported in the consolidated financial statements have been reclassified to conform to the current year’s presentation. Such reclassifications did not affect statements of financial position, statements of loss, statements of changes in equity or statements of cash flows.

SIGNIFICANT ACCOUNTING JUDGMENT

SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS USED IN THE PREPARATION OF THE FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2022
Disclosure of significant accounting judgments, estimates and assumptions used in preparation of financial statements [Abstract]
SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUPMTIONS USED IN THE PREPARATION OF THE FINANCIAL STATEMENTS	NOTE 3: - SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUPMTIONS USED IN THE PREPARATION OF THE FINANCIAL STATEMENTS In the process of applying the significant accounting policies, the Company has made the following judgments which have the most significant effect on the amounts recognized in the financial statements: a. Judgments: - Determining the timing of satisfaction of performance obligations: In order to determine the timing of recognizing revenues from contracts with customers at a point in time or over time, the Company evaluates the date of transfer of control over the assets or services promised in the contracts. Among others, the Company evaluates whether the customer obtains control of the asset at a specific point in time or consumes the economic benefits associated with the contract simultaneously with the Company's performance. In determining the timing of revenue recognition, the Company also considers the provisions of applicable laws and regulations. - Discount rate for a lease liability: When the Company is unable to readily determine the discount rate implicit in the lease for calculating the lease liability, it uses an IBR that represents the rate of interest that a lessee would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment. When the Company cannot rely on borrowing transactions, it determines the IBR based on its financing risk, the lease period and other economic variables dictated by the lease contract's existing conditions and restrictions. The Company occasionally hires an external valuation expert for determining the IBR. b. Estimates and assumptions: The preparation of the financial statements requires management to make estimates and assumptions that have an effect on the application of the accounting policies and on the reported amounts of assets, liabilities, revenues and expenses. Changes in accounting estimates are reported in the period of the change in estimate. The key assumptions made in the financial statements concerning uncertainties at the reporting date and the critical estimates computed by the Company that may result in a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. - Government grants: Government grants received from the IIA are recognized as liabilities if future economic benefits are expected from the research and development activity that will result in royalty-bearing sales. There is uncertainty regarding the estimated future cash flows used to measure the amount of the liability. - Legal claims: In estimating the likelihood of outcome of legal claims filed against the Company and its investees, the Company relies on the opinion of its legal counsel. These estimates are based on the legal counsel's best professional judgment, taking into account the stage of proceedings and legal precedents in respect of the different issues. Since the outcome of the claims will be determined in courts, the results could differ from these estimates. - Determining the fair value of share-based payment transactions: The fair value of share-based payment transactions is determined upon initial recognition by an acceptable option pricing model. The inputs to the model include share price (as the Company’s subsidiaries’ shares are not publicly traded, the fair value of the subsidiaries’ shares was estimated by valuation reports prepared by third-party valuation specialists) and exercise price and assumptions regarding expected volatility, expected life of share option and expected dividend yield. - Determining the fair value of convertible SAFE: The fair value of the SAFE issued to ICL (see Note 5d and Note 13) is based on the weighted average value of various scenarios assuming Lavie Bio's estimated enterprise value at the valuation date. The enterprise value is calculated using the income approach, whereby the cash flows expected to be generated are discounted to their present value equivalent using a rate of return that reflects the relative risk of the investment, as well as the time value of money. The value of the SAFE assumes the probability of various possible scenarios to which an acceptable option pricing model is applied. The inputs to the model include the enterprise value described above, the conversion price and assumptions regarding the expected volatility and the expected life of each scenario. - Leases - Estimating the IBR: The Company cannot readily determine the interest rate implicit in the lease; therefore, it uses its IBR to measure lease liabilities. The IBR is the rate of interest that the Company would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. The IBR therefore reflects what the Company ‘would have to pay’, which requires estimation when no observable rates are available or when they need to be adjusted to reflect the terms and conditions of the lease. The Company estimates the IBR using observable inputs (such as market interest rates) when available and is required to make certain entity-specific estimates (such as the Company's stand-alone credit rating). - Lease extension and/or termination options: In evaluating whether it is reasonably certain that the Company will exercise an option to extend a lease or not exercise an option to terminate a lease, the Company considers all relevant facts and circumstances that create an economic incentive for the Company to exercise the option to extend or not exercise the option to terminate such as, but not limited to: significant amounts invested in leasehold improvements, the significance of the underlying asset to the Company's operation and whether it is a specialized asset and the Company's past experience with similar leases. After the commencement date, the Company reassesses the term of the lease upon the occurrence of a significant event or a significant change in circumstances that affects whether the Company is reasonably certain to exercise an option to extend or not exercise an option to terminate previously included in the determination of the lease term, such as significant leasehold improvements that had not been anticipated on the lease commencement date, sublease of the underlying asset for a period that exceeds the end of the previously determined lease period, etc. - Intangible assets - Estimating the fair value: The fair value of intangible assets purchased is determined upon initial recognition and when the recoverability of those assets is assessed for impairment, by either one of three traditional methods in evaluating an asset. These methods include the market approach, the income approach and the cost approach. The pipeline products and potential products were valued by applying the income approach and the microorganisms collection was valued using the cost approach. The useful economic life was determined through years of development until the final year of projected sales. When applying the income approach, the cash flows expected to be generated by intangible assets are discounted to their present value equivalent using a rate of return that reflects the relative risk of the investment, as well as the time value of money. For each intangible asset, a specific discount rate was calculated using the “Modified CAPM Build-Up Method”.

DISCLOSURE OF NEW STANDARDS IN

DISCLOSURE OF NEW STANDARDS IN THE PERIOD PRIOR TO THEIR ADOPTION	12 Months Ended
	Dec. 31, 2022
Disclusure Of New Standards In Period Prior To Their Adoption [Abstract]
DISCLOSURE OF NEW STANDARDS IN THE PERIOD PRIOR TO THEIR ADOPTION	NOTE 4: - DISCLOSURE OF NEW STANDARDS IN THE PERIOD PRIOR TO THEIR ADOPTION a. Amendment to IAS 1, “Presentation of Financial Statements”: In February 2021, the IASB issued an amendment to IAS 1, “Presentation of Financial Statements” (the IAS 1 Amendment). According to the IAS 1 Amendment, companies must provide disclosure of their material accounting policies rather than their significant accounting policies. The IAS 1 Amendment is applicable for annual periods beginning on or after January 1, 2023. Earlier application is permitted. The Company is currently evaluating the effects of the IAS 1 Amendment on its financial statements with no intension for early adoption. b. Amendment to IAS 8, “Accounting Policies, Changes to Accounting Estimates and Errors”: In February 2021, the IASB issued an amendment to IAS 8, “Accounting Policies, Changes to Accounting Estimates and Errors” (“the IAS 8 Amendment”), in which it introduces a new definition of “accounting estimates”. Accounting estimates are defined as “monetary amounts in financial statements that are subject to measurement uncertainty”. The IAS 8 Amendment clarifies the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. The IAS 8 Amendment is to be applied prospectively for annual reporting periods beginning on or after January 1, 2023 and is applicable to changes in accounting policies and changes in accounting estimates that occur on or after the start of that period. Early application is permitted. The Company is currently evaluating the effects of the IAS 8 Amendment on its financial statements with no intension for early adoption.

COLLABORATION, RESEARCH AND DIS

COLLABORATION, RESEARCH AND DISTRIBUTION AGREEMENTS	12 Months Ended
COLLABORATION, RESEARCH AND DISTRIBUTION AGREEMENTS	Dec. 31, 2022
Disclosure Of Collaboration Agreement Abstract
COLLABORATION, RESEARCH AND DISTRIBUTION AGREEMENTS	NOTE 5: - COLLABORATION, RESEARCH AND DISTRIBUTION AGREEMENTS- Each of the following agreements amounted to 10% or more of the Company’s total revenues in 2022, 2021 and 2020: a. In March 2020, AgPlenus Ltd. entered into a multi-year collaboration with Corteva for the discovery and development of novel herbicides. Under the terms of the collaboration agreement, AgPlenus Ltd. and Corteva work together to optimize herbicide product candidates originating from the Company’s pipeline. Successful candidates from this collaboration are expected to be further developed by Corteva. b. In April 2020, Lavie Bio Ltd. entered into a proof-of-concept agreement with customer B (see Note 22c) for the purpose of optimization of a bioinsecticide. c. In August 2021, Canonic Ltd. entered into an agreement with customer C (see Note 22c) for the distribution in Israel of Canonic Ltd.’s medical cannabis products, through its distribution channels, on a consignment basis to licensed pharmacies, under the Canonic brand. The initial term of the agreement is 36 months. Additional agreements signed during 2022: d. In August 2022, an affiliate company of ICL and Lavie Bio Ltd. entered a multi-year collaboration agreement for developing novel bio-stimulant products to enrich fertilizer efficiency. Under the Agreement, Lavie Bio Ltd. carries out dedicated product development programs, and Lavie Bio Ltd. and ICL will enter a licensing agreement that will define, among other aspects, Lavie Bio Ltd.’s consideration for commercialization of resulting products by ICL. As part of the collaboration, ICL invested through an affiliate company in Lavie Bio Ltd. $10,000 under a SAFE (see also Note 13). e. In September 2022, Canonic Ltd. entered into an agreement with a licensed Israeli medical cannabis cultivator, pursuant to which the parties will collaborate in the production and distribution of products derived from the medical cannabis varieties of Canonic Ltd. under a joint brand. f. In November 2022, Casterra Ag Ltd. entered into an agreement with a customer, under which Casterra Ag Ltd. would sell to the customer castor seeds, equipment, machinery and materials. The original period of the agreement is 12 months commencing on November 1, 2022.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
CASH AND CASH EQUIVALENTS	Dec. 31, 2022
Cash and cash equivalents [abstract]
CASH AND CASH EQUIVALENTS	NOTE 6: - CASH AND CASH EQUIVALENTS December 31, 2022 2021 Cash for immediate withdrawal in USD $ 22,315 $ 7,793 Cash for immediate withdrawal in New Israeli Shekels (“NIS”) 6,204 24,002 Cash for immediate withdrawal in Euro and other currencies 461 530 $ 28,980 $ 32,325

MARKETABLE SECURITIES

MARKETABLE SECURITIES	12 Months Ended
MARKETABLE SECURITIES	Dec. 31, 2022
Disclosure Of Marketable Securities [Abstract]
MARKETABLE SECURITIES	NOTE 7: - MARKETABLE SECURITIES Financial assets measured at fair value through profit and loss (see Note 14): December 31, 2022 2021 Corporate bonds and government treasury notes $ 6,375 $ 18,541

OTHER RECEIVABLES AND PREPAID E

OTHER RECEIVABLES AND PREPAID EXPENSES	12 Months Ended
OTHER RECEIVABLES AND PREPAID EXPENSES	Dec. 31, 2022
Disclosure Of Other Accounts Receivables Abstract
OTHER RECEIVABLES AND PREPAID EXPENSES	NOTE 8: - OTHER RECEIVABLES AND PREPAID EXPENSES December 31, 2022 2021 Government authorities $ 284 $ 275 Grant receivables 63 - Patent cost reimbursement 6 603 Accrued bank interests - 7 Prepaid expenses 995 1,681 Restricted cash 32 77 Other 102 8 $ 1,482 $ 2,651

LEASES

LEASES	12 Months Ended
LEASES	Dec. 31, 2022
Presentation of leases for lessee [abstract]
LEASES	NOTE 9: - LEASES The Company has entered into various lease agreements for certain of its offices and car leases with original lease periods expiring between 2023 and 2028. Most of the lease agreements include one or more options to renew. The Company does not assume renewals in determination of the lease term unless the renewals are deemed to be reasonably certain at lease commencement. Lease payments included in the measurement of the lease liability comprise the following: the fixed non-cancelable lease payments and payments for optional renewal periods where it is reasonably certain the renewal period will be exercised. The Company's lease agreements do not contain any material residual value guarantees or material restrictive covenants. a. Information on leases in which the Company is a lessee: Year ended December 31 2022 2021 Interest expense on lease liabilities $ 165 $ 315 Exchange rate differences (237 ) (31 ) CPI recognized on lease liabilities and right-of-use assets 95 47 Depreciation expenses on right-of-use assets 726 606 Income (expense) due to removal of lease liabilities and right-of-use assets (1 ) * ) *) Represents an income amount lower than $1. b. Lease extension and cancelation options: The Company has leases that include both extension and cancelation options. These are used to maximize operational flexibility in terms of managing the assets used in the Company's operations. The Company exercises significant judgements in deciding whether it is reasonably certain that the extension and cancelation options will be exercised. In leaseholds for periods of 5-7 years, the Company recognizes any extension options exercised as per lease agreements in the lease period. In these leases, the Company usually exercises the lease extension option to avoid critical impairment to its operating activities in the event that an alternative asset is not available immediately upon termination of the noncancelable lease period. In leases of motor vehicles, the Company does not include in the lease term the exercise of extension options since the Company does not ordinarily exercise options that extend the lease period beyond 3 years. Moreover, the lease period subject to the termination option is accounted for as part of the lease period when it is reasonably certain that the termination option will not be exercised. c. Disclosures of right-of-use assets: Leasehold Motor vehicles Total Cost: Balance as of January 1, 2022 $ 3,441 $ 744 $ 4,185 Additions during the year: Additions to right-of-use assets for new leases in the period - 102 102 Revaluation recognized in CPI 81 14 95 Disposals during the year: Disposals of right-of-use assets for leases terminated in the period - (113 ) (113 ) Balance as of December 31, 2022 3,522 747 4,269 Accumulated depreciation: Balance as of January 1, 2022 1,718 358 2,076 Additions during the year: Depreciation 558 168 726 Disposals during the year: Disposals of right-of-use assets - (101 ) (101 ) Balance as of December 31, 2022 2,276 425 2,701 Depreciated cost on December 31, 2022 $ 1,246 $ 322 $ 1,568 Leasehold Motor vehicles Total Cost: Balance as of January 1, 2021 $ 3,025 $ 319 $ 3,344 Additions during the year: Additions to right-of-use assets for new leases in the period 412 412 824 Revaluation recognized in CPI 4 43 47 Disposals during the year: Disposals of right-of-use assets for leases terminated in the period - (30 ) (30 ) Balance as of December 31, 2021 3,441 744 4,185 Accumulated depreciation: Balance as of January 1, 2021 1,224 248 1,472 Additions during the year: Depreciation 494 112 606 Disposals during the year: Disposals of right-of-use assets - (2 ) (2 ) Balance as of December 31, 2021 1,718 358 2,076 Depreciated cost on December 31, 2021 $ 1,723 $ 386 $ 2,109 d. Disclosures of lease liability: Leasehold Motor vehicles Total Balance as of January 1, 2022 $ 2,286 $ 383 $ 2,669 Lease payments (770 ) (187 ) (957 ) Lease deposits - (10 ) (10 ) Interest expense 143 22 165 Exchange rate differences (204 ) (33 ) (237 ) Additions to lease liability for new leases in the period - 102 102 Reduction of lease liability for leases terminated in the period - (11 ) (11 ) Revaluation recognized in CPI 81 14 95 Balance as of December 31, 2022 $ 1,536 $ 280 $ 1,816 Leasehold Motor vehicles Total Balance as of January 1, 2021 $ 2,375 $ 65 $ 2,440 Lease payments (748 ) (147 ) (895 ) Lease deposits - (2 ) (2 ) Interest expense 281 34 315 Exchange rate differences (38 ) 7 (31 ) Additions to lease liability for new leases in the period 412 412 824 Reduction of lease liability for leases terminated in the period - (29 ) (29 ) Revaluation recognized in CPI 4 43 47 Balance as of December 31, 2021 $ 2,286 $ 383 $ 2,669 The Company leases facilities for its offices and research and development activities, as well as motor vehicles under leases. As of December 31, 2022, the future minimum lease payments under non-cancelable leases for the years ending December 31, are as follows: Leasehold Motor vehicles Total 2023 $ 760 $ 183 $ 943 2024 727 92 819 2025 110 21 131 2026 70 - 70 2027 and thereafter 62 - 62 Total lease payments $ 1,729 $ 296 $ 2,025 Less: imputed interest 193 16 209 Present value of lease liabilities $ 1,536 $ 280 $ 1,816

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT, NET	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	NOTE 10: - PROPERTY, PLANT AND EQUIPMENT, NET Laboratory equipment Computers and peripheral equipment Office equipment and furniture Leasehold improvements Total Cost: Balance on January 1, 2022 $ 4,256 $ 1,608 $ 253 $ 13,512 $ 19,629 Additions 399 432 - 354 1,185 Deductions - - - - - Balance on December 31, 2022 4,655 2,040 253 13,866 20,814 Accumulated Depreciation: Balance on January 1, 2022 3,672 1,347 176 12,361 17,556 Additions 326 206 13 214 759 Deductions - - - - - Balance on December 31, 2022 3,998 1,553 189 12,575 18,315 Depreciated cost on December 31, 2022 $ 657 $ 487 $ 64 $ 1,291 $ 2,499 Laboratory equipment Computers and peripheral equipment Office equipment and furniture Leasehold improvements Total Cost: Balance on January 1, 2021 $ 4,150 $ 3,009 $ 264 $ 13,690 $ 21,113 Additions 314 211 - 297 822 Deductions (208 ) (1,612 ) (11 ) (475 ) (2,306 ) Balance on December 31, 2021 4,256 1,608 253 13,512 19,629 Accumulated Depreciation: Balance on January 1, 2021 3,457 2,830 173 12,581 19,041 Additions 311 129 14 242 696 Deductions (96 ) (1,612 ) (11 ) (462 ) (2,181 ) Balance on December 31, 2021 3,672 1,347 176 12,361 17,556 Depreciated cost on December 31, 2021 $ 584 $ 261 $ 77 $ 1,151 $ 2,073

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	12 Months Ended
INTANGIBLE ASSETS, NET	Dec. 31, 2022
Intangible Assets Net
INTANGIBLE ASSETS, NET	NOTE 11: - INTANGIBLE ASSETS, NET On August 6, 2019, Corteva, through its subsidiary Pioneer Hi-Bred International, Inc., made an investment in the Company's agriculture biologicals subsidiary, Lavie Bio Ltd., which included the contribution of all Corteva’s holdings in its wholly owned subsidiary Taxon Biosciences, Inc. along with an amount of $10,000 in consideration for Lavie Bio Ltd.'s shares. This transaction included the following intangible assets (see also Note 18f): Pipeline Products Potential Products Microorganisms Collection Total Cost: Balance on January 1, 2022 $ 7,028 $ 4,920 $ 5,500 $ 17,448 Additions - - - - Balance on December 31, 2022 $ 7,028 $ 4,920 $ 5,500 $ 17,448 Accumulated Depreciation: Balance on January 1, 2022 $ 971 $ 609 $ 661 $ 2,241 Additions 403 253 411 1,067 Balance on December 31, 2022 1,374 862 1,072 3,308 Amortized cost on December 31, 2022 $ 5,654 $ 4,058 $ 4,428 $ 14,140 Pipeline Products Potential Products Microorganisms Collection Total Cost: Balance on January 1, 2021 $ 7,028 $ 4,920 $ 5,500 $ 17,448 Additions - - - - Balance on December 31, 2021 7,028 4,920 5,500 17,448 Accumulated Depreciation: Balance on January 1, 2021 $ 567 $ 356 $ 386 $ 1,309 Additions 404 253 275 932 Balance on December 31, 2021 971 609 661 2,241 Amortized cost on December 31, 2021 $ 6,057 $ 4,311 $ 4,839 $ 15,207 Amortization expenses of intangible assets are classified in profit or loss in research and development, net

LIABILITIES IN RESPECT OF GOVER

LIABILITIES IN RESPECT OF GOVERNMENT GRANTS	12 Months Ended
LIABILITIES IN RESPECT OF GOVERNMENT GRANTS	Dec. 31, 2022
Disclosure Of Liabilities In Respect Of Government Grant Abstract
LIABILITIES IN RESPECT OF GOVERNMENT GRANTS	NOTE 12: - LIABILITIES IN RESPECT OF GOVERNMENT GRANTS 2022 2021 Balance on January 1, $ 4,396 $ 3,766 Grants received 212 824 Royalties paid (31 ) (34 ) Amounts recorded in profit or loss 167 (160 ) Balance on December 31, $ 4,744 $ 4,396 The Company received research and development grants from the IIA and undertook to pay royalties of 3% of revenues derived from research and development projects that were financed by the IIA, of up to 100% of the grants received. As of December 31, 2022, the Company received grants amounting to $8,885 (including accrued interest), of which $3,527 were repaid to date. In July 2022, Canonic Ltd received the Israeli Ministry of Economy approval to be included in “Smart money” grants program for marketing operations in Germany. The maximum grants amount from this program is approximately $85. Canonic Ltd. undertook to pay royalties of 3% of yearly revenues above approximately $284 derived from the operation in Germany, up to 100% of the grants received. As of December 31, 2022, Canonic Ltd. expects to receive $19 for marketing expenses in Germany incurred until December 31, 2022.

Convertible SAFE

Convertible SAFE	12 Months Ended
Convertible SAFE	Dec. 31, 2022
Debt instruments held [abstract]
Convertible SAFE	NOTE 13: - CONVERTIBLE SAFE In August 2022,

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
FINANCIAL INSTRUMENTS	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
FINANCIAL INSTRUMENTS	NOTE 14: - FINANCIAL INSTRUMENTS a. Classification of financial instruments by fair value hierarchy: December 31, 2022 2021 Financial assets: Marketable securities – Level 1 $ 6,375 $ 18,541 During 2022 and 2021, there were no transfers due to the fair value measurement of any financial instrument to or from Levels 1, 2 and 3. b. Financial risk factors The Company's operations are exposed to various financial risks, such as market risk (foreign currency risk, price risk), credit risk and liquidity risk. The Company's comprehensive risk management plan focuses on measures to minimize possible negative effects on the financial performance of the Company. The Company's Board of Directors has provided guidelines for risk management, and specific policies for various risk exposures, such as foreign currency risk, interest-rate risk, credit risk, and the use of derivative financial instruments, non-derivative financial instruments, and excess-liquidity investments. 1. Market Risk: a. Foreign currency risk The Company operates primarily in Israel and has an exchange rate risk as it incurs fixed expenses in NIS, which differs from its functional currency. b. Price risk The Company has investments in bonds, classified as financial instruments, which are measured at fair value through profit and loss. Accordingly, the Company is exposed to a risk from changes in the fair value of these investments. 2. Credit Risk: The Company holds cash and cash equivalents, short-term investments and other financial instruments with various financial institutions. Its policy is to spread its investments among various institutions. In accordance with this policy, the Company invests its funds with stable financial institutions. The Company has no trade receivables balances past due, and accordingly has not recognized any provision for doubtful accounts. 3. Liquidity Risk: The following table presents the repayment dates of the Company's financial liabilities, by contractual terms, in nominal amounts (including interest payments): Balance on December 31, 2022: Up to 1 year 1 year to 2 years 2 years to 3 years 3 years to 4 years 4 years to 5 years Over 5 years Total Trade payables $ 1,036 $ - $ - $ - $ - $ - $ 1, 036 Employees and payroll accruals 1,987 - - - - - 1,987 Other payables 1,617 - - - - - 1,617 Leases liability 943 819 131 70 41 21 2,025 Liabilities in respect of government grants 79 251 573 1,085 1,841 1,962 5,791 $ 5,662 $ 1,070 $ 704 $ 1,155 $ 1,882 $ 1,983 $ 12,456 Balance on December 31, 2021: Up to 1 year 1 year to 2 years 2 years to 3 years 3 years to 4 years 4 years to 5 years Over 5 years Total Trade payables $ 1,463 $ - $ - $ - $ - $ - $ 1,463 Employees and payroll accruals 2,662 - - - - - 2,662 Other payables 1,519 - - - - - 1,519 Leases liability 975 928 814 115 73 64 2,969 Liabilities in respect of government grants 89 233 490 847 1,449 1,359 4,467 $ 6,708 $ 1,161 $ 1,304 $ 962 $ 1,522 $ 1,423 $ 13,080 c. Fair Value: The carrying amounts of cash and cash equivalents, short-term investments, other receivables, trade payables and other payables approximate their fair values due to the short-term maturities of such instruments. The fair value of the liabilities in respect of government grants is measured using a discount rate that reflects the applicable market rate of interest at the date the grants are received, which approximates the fair value at the respective balance sheet date. The fair value of lease liability is measured using a discount rate that reflects the IBR of interest at the date of the contract. The fair value of the SAFE is based on the weighted average value of various scenarios assuming Lavie Bio's estimated enterprise value at the valuation date. The enterprise value is calculated using the income approach, whereby the cash flows expected to be generated are discounted to their present value equivalent using a rate of return that reflects the relative risk of the investment, as well as the time value of money. d. Sensitivity tests relating to changes in market factors: December 31, 2022 2021 Sensitivity test to changes in the USD/NIS exchange rate: Gain (loss) from the change: Increase of 5% in exchange rate $ (69 ) $ (639 ) Decrease of 5% in exchange rate $ 69 $ 639 Sensitivity test to changes in the market price of listed securities: Gain (loss) from the change: Increase of 5% in market price $ 319 $ 927 Decrease of 5% in market price $ ( ) $ (927 ) Sensitivity tests and principal work assumptions: The selected changes in the relevant risk variables were determined based on management's estimate as to reasonable possible changes in these risk variables.

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
COMMITMENTS AND CONTINGENT LIABILITIES	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 15: - COMMITMENTS AND CONTINGENT LIABILITIES a. Claims: As of December 31, 2022, the Company is not involved in any material claims. b. Government grants: The Company received research and development grants from the IIA. See Note 12. If no economic benefits are expected from the research activity, the royalty obligation is not recorded as a liability and instead is treated as a contingent liability in accordance with IAS 37. The grants from the IIA impose certain restrictions on the transfer outside of Israel of the underlying know-how and the manufacturing or manufacturing rights of the underlying products and technologies.

SEVERANCE PAY LIABILITY, NET

SEVERANCE PAY LIABILITY, NET	12 Months Ended
SEVERANCE PAY LIABILITY, NET	Dec. 31, 2022
Disclosure of defined benefit plans [abstract]
SEVERANCE PAY LIABILITY, NET	NOTE 16: - SEVERANCE PAY LIABILITY Labor laws and the Severance Law require the Company to pay compensation to employees upon dismissal or retirement, or to make routine contributions in defined contribution plans pursuant to Section 14 of the Severance Law, as described below. The Company's liability is accounted for as a post-employment benefit. The Company's employee benefit liability is based on a valid labor agreement, the employee's salary, and the applicable terms of employment, which together generate a right to severance compensation. Post-employment employee benefits are financed by deposits with defined deposit plans, as detailed below. Contributions in accordance with Section 14 to the Severance Law release the Company from any additional liability to employees for whom said contributions were made. These contributions represent defined contribution plans. Year ended December 31, 2022 2021 2020 Expenses - defined contribution plan $ 877 $ 837 $ 665

TAXES ON INCOME

TAXES ON INCOME	12 Months Ended
TAXES ON INCOME	Dec. 31, 2022
Disclosure Of Income Taxes Abstract
TAXES ON INCOME	NOTE 17: - TAXES ON INCOME a. Tax rates applicable to the Company and its subsidiaries: 1. The Israeli corporate income tax rate was 23% for all years presented. 2. The Company’s U.S. subsidiaries, Evogene Inc., Lavie Bio Inc., Lavie Tech Inc., Taxon Biosciences, Inc., and AgPlenus Inc., are subject to U.S. income taxes. During the years 2018 through 2022, the tax rates applicable to those companies were approximately 21% and 6.5% (federal tax and state tax, respectively, where those companies operate). b. Tax assessments: Evogene Ltd. and its subsidiary Casterra Ag Ltd. received assessments that are considered final, up to and including the 2016 tax year. The Company’s Israeli subsidiaries, Biomica Ltd., AgPlenus Ltd., Lavie Bio Ltd. and Canonic Ltd. have not received final tax assessments since their incorporation. c. Carryforward losses for tax purposes and other temporary differences: As of December 31, 2022, Evogene Ltd. and its Israeli subsidiaries have carryforward operating tax losses amounting to approximately $161,000 and $58,000, respectively, which can be carried forward for an indefinite period. d. Deferred taxes: The Company did not record deferred tax assets with respect to net operating losses incurred by the Company and the Israeli subsidiaries since it is not probable that they will generate a taxable income in future years. The Company recorded current tax liability in one of its US subsidiaries in the amount of $172 offset by a tax in the amount of $94 resulting in a corresponding deferred tax asset as of December 31, 2022 with respect to the amortization of research and development expenses within the scope of U.S. Internal Revenue Code section 174 over five years. e. Theoretical tax: As the Company has incurred operating losses during the years ended December 31, 2022, 2021 and 2020 for which deferred taxes were not recorded, as mentioned in note 17d. The reconciliation between the tax expense, assuming that all the income and expenses, gains and losses in the statement of income were taxed at the statutory tax rate, and the taxes on income recorded in profit or loss, does not provide significant information and is therefore not presented.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
SHAREHOLDERS' EQUITY	Dec. 31, 2022
Disclosure of classes of share capital [abstract]
SHAREHOLDERS' EQUITY	NOTE 18: - SHAREHOLDERS' EQUITY a. Share capital: December 31, 2022 2021 Authorized Issued and Outstanding Authorized Issued and Outstanding Number of shares Ordinary shares of NIS 0.02 par value each 150,000,000 41,260,439 150,000,000 41,170,168 b. Changes in share capital: Share capital issued and outstanding: Number of shares NIS par value Outstanding on January 1, 2021 35,600,088 712,002 Exercise of options and vesting of restricted share units ("RSUs") 156,120 3,122 Exercise of pre-funded warrants 883,534 17,671 Issuance of ordinary shares 4,530,426 90,609 Outstanding on December 31, 2021 41,170,168 823,404 Exercise of options and vesting of RSUs 61,764 1,235 Issuance of ordinary shares 28,507 570 Outstanding on December 31, 2022 41,260,439 825,209 Issuance of shares and pre-funded warrants: 1. On September 2, 2020, the Company issued 5,882,353 ordinary shares in a registered direct offering. Each ordinary share was sold at $1.70 per share resulting in gross proceeds of $10,000. 2. On November 2, 2020, the Company completed a second registered direct offering with certain institutional investors for the purchase of 3,920,000 ordinary shares at a share price of $2.50 per ordinary share and 883,534 pre-funded warrants with an exercise price of $0.01 per share at price of $2.49 per warrant, resulting in gross proceeds of $12,000. According to the agreement, the holder can choose settlement in cash or by exchanging shares for cash. According to the provisions of IAS 32, "Financial Instruments: Presentation", these pre-funded warrants are accounted for as a liability and measured at fair value according to IFRS 9. 3. On January 4, 2021, the 883,534 pre-funded warrants were exercised into 883,534 of the Company's ordinary shares at an exercise price of $0.01 per pre-funded warrant for a total amount of $9. 4. On January 14, 2021, the Company entered a Controlled Equity Offering Sales Agreement, pursuant to which it issued 3,803,594 ordinary shares during January and February 2021, in an ATM offering, with a weighted average selling price of $7.36 per share, resulting in gross proceeds of approximately $28,000. 5. On February 19, 2021, the Company entered a new Controlled Equity Offering Sales Agreement. In accordance with the terms of the sales agreement, from time to time the Company may offer and sell its ordinary shares in an ATM offering having an aggregate offering price of up to $50,000. During April through September 2021, 726,832 ordinary shares were issued through the ATM offering, with a weighted average selling price of $3.64 per share, resulting in gross proceeds of approximately $2,600. 6. During December 2022, 28,507 ordinary shares were issued through the ATM offering, with a weighted selling price of $0.77 per share, resulting in gross proceeds of approximately $22. c. Rights attached to shares: The Company’s ordinary shares have voting rights at the general meeting, rights to dividends, rights upon liquidation of the Company and the right to nominate directors in the Company. d. Rights attached to pre-funded warrants: Until the pre-funded warrants are exercised into ordinary shares, there are no rights with respect to the ordinary shares underlying such pre-funded warrants. Upon exercise of the pre-funded warrants into ordinary shares, the holder is entitled to exercise the rights attached to shares only as to matters for which the record date occurs after the exercise date. e. Capital management in the Company: The Company's objectives in managing capital are as follows: To maintain its ability to ensure the continuity of the business, and thus to generate a return to equity holders, investors and other parties. The Company manages its capital structure and makes adjustments following changes in economic conditions and the risk-nature of its operations. In order to maintain or to adjust the necessary capital structure, the Company takes various steps, such as raising funds by capital issues. f. Composition of non-controlling interests in the statement of financial position: December 31, 2022 2021 Balance on January 1, $ 9,767 $ 10,837 Forfeiture of non-controlling interests regarding share-based compensation (272 ) (536 ) Share-based compensation 569 1,717 Exercise of subsidiary options - 378 Benefit to non-controlling interests regarding Share-based compensation 2 23 Loss attributed to non-controlling interests (3,206 ) (2,652 ) Balance on December 31, $ 6,860 $ 9,767 Issuance of shares by subsidiary: 1. On August 6, 2019, Corteva, through its subsidiary Pioneer Hi-Bred International, Inc., made an investment in the Company's agriculture biologicals subsidiary, Lavie Bio Ltd., which included the contribution of all Corteva’s holdings in its wholly owned subsidiary Taxon Biosciences, Inc. along with an amount of $10,000. Upon consummation of the foregoing transactions, Corteva was issued 27.84% of Lavie Bio Ltd.’s equity while Evogene Ltd. held 72.16% of Lavie Bio Ltd.’s equity following such investment. As a result, the Company recorded a share premium and a non-controlling interest in the amounts of $17,406 and $10,042, respectively. 2. On July 24, 2020, 36,520 options were exercised in AgPlenus Ltd. into its ordinary shares. Upon the exercise of options, the non-controlling interest was issued 1.66% of AgPlenus Ltd.'s equity. As a result, the Company recorded an increase in non-controlling interest in the amount $82. 3. On November 16, 2021, 203,826 options were exercised in Lavie Bio Ltd. into its ordinary shares. Upon the exercise of options, the non-controlling interest was issued 1.99% of Lavie Bio Ltd.'s equity. As a result, the Company recorded an increase in non-controlling interest in the amount of $378.

SHARE- BASED COMPENSATION

SHARE- BASED COMPENSATION	12 Months Ended
SHARE- BASED COMPENSATION	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [abstract]
SHARE- BASED COMPENSATION	NOTE 19: - SHARE- BASED COMPENSATION a. Expenses recognized in the financial statements: The expense recognized in the Company's financial statements for services provided by employees and service-providers is as follows: Year ended December 31, 2022 2021 2020 Share-based compensation - Attributable to equity holders of the Company $ 617 $ 892 $ 355 Share-based compensation - Attributable to non-controlling interests (see Note 18f) 569 1,717 3,742 $ 1,186 $ 2,609 $ 4,097 b. The Company maintains four share option and incentive plans: the Evogene Ltd. 2002 Share Option Plan, the Evogene Ltd. 2003 Key Employee Share Incentive Plan, the Evogene Ltd. 2013 Share Option Plan and the Evogene Ltd. 2021 Share Incentive Plan (the “2021 Plan”). All such option and incentive plans provide for the grant of options to purchase the Company's ordinary shares that generally expire 10 years from the grant date. c. Evogene Ltd. Share-based payment plan for employees, directors and consultants: During 2022, 2021 and 2020, the board of directors of the Company approved to grant its employees, directors and consultants 605,500, 987,750 and 1,046,500 options, respectively. The fair value of the options granted in 2022, 2021 and 2020 determined at their grant date using the binomial model, was approximately $323, $957 and $629, respectively. d. Evogene Ltd. Share options activity: The following table summarizes the number of share options, the weighted average exercise price, and the changes that were made in the option plans to employees, consultants and directors of the Company: 2022 2021 2020 Number of Weighted Number of Weighted Number of Weighted Outstanding on January 1, 4,233,950 5.54 4,030,702 6.24 4,335,017 7.08 Granted 605,500 1.04 987,750 3.69 1,046,500 1.37 Exercised (5,624 ) 1.09 (151,995 ) 2.81 (43,438 ) 2.45 Forfeited (797,802 ) 5.75 (632,507 ) 9.06 (1,307,377 ) 6.98 Outstanding at December 31, 4,036,024 4.17 4,233,950 5.54 4,030,702 6.24 Exercisable at December 31, 2,755,280 5.32 2,558,643 7.31 2,556,360 8.54 The following table summarizes information about share options outstanding at December 31, 2022: Options outstanding Range of exercise prices ($) Number Average Weighted 0.48 - 1.76 1,521,302 7.50 1.17 1.85 - 3.42 1,057,322 7.03 2.61 3.61 - 5.88 724,400 4.92 5.07 7.09 -11.26 371,000 2.33 9.88 12.07 - 18.34 362,000 0.58 13.62 Total 4,036,024 5.82 4.17 The weighted average outstanding remaining life contractual term of the options as of December 31, 2022 is 5.82 years (as of December 31, 2021, it was 5.94 years). The weighted average fair value of options granted during 2022 was $0.53 (for options granted during 2021, the weighted average fair value was $0.97). The fair value of Company share options granted to employees, directors and consultants for the years ended December 31, 2022, 2021 and 2020 was estimated using the binomial model with the following assumptions: 2022 2021 2020 Dividend yield (%) - - - Expected volatility of the share prices (%) 48-50 43-47 34-41 Risk-free interest rate (%) 1.5-3.5 0.9-1.9 0.2-0.9 Suboptimal factor 1.8-2 1.8-2 1.8-2 Post-vesting forfeiture rate (%) 5-20 5-10 5-10 The expected volatility of the share prices reflects the assumption that the historical volatility of the share prices is reasonably indicative of expected future trends. e. Evogene Ltd. RSUs activity: The 2021 Plan also provides for the grant of restricted shares and RSUs. During 2022 and 2021, the board of directors of the Company approved to grant its employees, directors and consultants 58,200 and270,900 RSUs respectively. The fair value of the RSUs granted in 2022 and 2021, was approximately $ 71 and $622, respectively, determined at their grant date according to the Company's share price at the time of their grant since the RSUs were granted at a zero exercise price and no dividends were expected to be distributed during their vesting period. The following table summarizes the number of RSUs, and the changes that were made under the 2021 Plan to employees, consultants and directors of the Company during 2022 and 2021: 2022 2021 Number of RSUs Weighted average grant date fair value Number of RSUs Weighted average grant date fair value Outstanding on January 1 247,775 2.28 - - Grant ed 58,200 1.23 270,900 2.3 Vested (56,140 ) 3.06 (4,125 ) 2.42 Forfeited (53,255 ) 2.54 (19,000 ) 2.42 Outstanding at December 31 196,580 2.55 247,775 2.28 f. The Company's subsidiaries maintain share option and incentive plans with similar terms and conditions. The following table summarizes the number of share options, the weighted average exercise price, and the changes that were made in the option plans to employees, consultants and directors of the Company's subsidiaries: 2022 2021 Number of Weighted Number of Weighted Outstanding on January 1, 1,901,992 1.39 1,798,780 0.88 Granted 877,689 2.74 318,302 1.64 Exercised (8,270 ) 0.20 (203,826 ) 0.03 Forfeited (497,922 ) 4.05 (11,264 ) 0.21 Outstanding on December 31, 2,273,489 1.72 1,901,992 1.39 Exercisable on December 31, 1,194,122 0.58 730,753 1.62 g. The fair value of Company's subsidiaries’ share options granted to employees, directors and consultants for the years ended December 31, 2022 and 2021 was estimated using the binomial model with the following assumptions: 2022 2021 Dividend yield (%) - - Expected volatility of the share prices (%) 65-90 65-96 Risk-free interest rate (%) 0.44-4.75 0.11-1.56 Suboptimal factor 1.8-2.0 1.2-2.5 Post-vesting forfeiture rate (%) 5-10 5-10

STATEMENTS OF PROFIT OR LOSS -

STATEMENTS OF PROFIT OR LOSS - ADDITIONAL INFORMATION	12 Months Ended
STATEMENTS OF PROFIT OR LOSS - ADDITIONAL INFORMATION	Dec. 31, 2022
Disclosure Of Statements Of Comprehensive Loss Additional Information Abstract
STATEMENTS OF COMPREHENSIVE LOSS – ADDITIONAL INFORMATION	NOTE 20: - STATEMENTS OF PROFIT OR LOSS – ADDITIONAL INFORMATION a. Cost of revenues Year ended December 31, 2022 2021 2020 Salaries and benefits $ 238 $ 514 $ 508 Materials and sub-contractors 671 253 66 $ 909 $ 767 $ 574 b . Research and development, net: Year ended December 31, 2022 2021 2020 Salaries and benefits $ 11,545 $ 10,841 $ 9,198 Share-based compensation 593 1,348 2,227 Materials and sub-contractors 5,514 5,709 3,817 Plant growth and greenhouse maintenance 839 802 628 Rentals and office maintenance 437 682 684 Depreciation and amortization 2,540 2,234 2,709 Loss from derecognition of property, plant and equipment - 121 - Other 50 46 45 Participation in respect of government grants (726 ) (658 ) (2,021 ) $ 20,792 $ 21,125 $ 17,287 c. Sales and marketing: Year ended December 31, 2022 2021 2020 Salaries and benefits $ 2,475 $ 1,424 $ 1,002 Share-based compensation 323 574 1,115 Subcontractors and professional fees 883 554 462 Travel 76 39 58 Legal 120 87 35 Other 56 60 - $ 3,933 $ 2,738 $ 2,672 d. General and administrative: Year ended December 31, 2022 2021 2020 Salaries and benefits $ 2,929 $ 2,866 $ 2,362 Share-based compensation 270 687 755 Professional fees 2,876 3,484 2,023 Other 407 216 181 $ 6,482 $ 7,253 $ 5,321 e . Other income: During the year ended December 31, 2022, the Company received an amount of $3,500 from Bayer Cropscience LP under their joint seed traits collaboration agreement with Evogene, as part of a restructuring and release of its patent filing, prosecution, and maintenance obligation under the collaboration. According to the agreement, the Company has no further filing, prosecution, and maintenance obligation with respect to the patent rights deriving from this collaboration. f. Financing income and expenses Financing income Year ended December 31, 2022 2021 2020 Exchange differences $ 319 $ 1,525 $ 1,361 Interest income 182 291 230 Financial expenses in respect of government grants 15 - - Change in the fair value of marketable securities - 119 - $ 516 $ 1,935 $ 1,591 Financing expenses Year ended December 31, 2022 2021 2020 Bank expenses and commissions $ 76 $ 88 $ 32 Exchange differences 2,060 460 350 Change in the fair value of marketable securities 721 181 34 Pre-funded warrants issuance expenses - - 211 Revaluation of pre-funded warrants - 212 1,944 Lease liability interest 165 315 237 Revaluation of Convertible SAFE 114 - - Financial expenses in respect of government grants 193 158 143 $ 3,329 $ 1,414 $ 2,951

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
LOSS PER SHARE	Dec. 31, 2022
Earnings per share [abstract]
LOSS PER SHARE	NOTE 21: - LOSS PER SHARE Details of the number of shares and loss used in the computation of loss per share: Year ended December 31, 2022 2021 2020 Weighted Loss Weighted Loss Weighted Loss Number of shares and loss 41,210,184 (26,638 ) 40,433,303 (27,793 ) 28,158,779 (23,374 ) *) To compute diluted loss per share, potential ordinary shares have not been taken into account due to their anti-dilutive effect. See Notes 19(d) and Note 19(e) for number of outstanding options and RSUs.

OPERATING SEGMENTS

OPERATING SEGMENTS	12 Months Ended
OPERATING SEGMENTS	Dec. 31, 2022
Disclosure of operating segments [abstract]
OPERATING SEGMENTS	NOTE 22: - OPERATING SEGMENTS a. General: The Company operates across several market segments, including human health, agriculture, and other industrial applications. The agriculture segment consists of the certain parent Company’s activities and two of the Company's subsidiaries, Lavie Bio Ltd. and AgPlenus Ltd. The human health segment consists of the Company's subsidiaries, Biomica Ltd. and Canonic Ltd. The industrial applications segment consists of the Company's subsidiary Casterra Ag Ltd. The segments were determined on the basis of information considered by the Chief Operating Decision-Maker (“CODM”) for purposes of decision-making on the allocation of resources and evaluation of performance. The following Company's segments are engaged in business activities for which they earn revenues and incur expenses, their results are reviewed by the CODM and discrete financial information is available: Agriculture segment - Develops seed traits, ag-chemical products, and ag-biological products to improve plant performance. Industrial applications segment - Develops improved castor bean seeds to serve as a feedstock source for other industrial uses. Human health segment - Discovers and develops human microbiome-based therapeutics and cannabis activity. Unallocated - Other corporate expenses and general development of enabling technologies discovery and optimization. Each segment’s performance is determined based on operating loss reported in the financial statements. The results of a segment reported to the CODM include items attributed directly to a segment, as well as other items, which are indirectly attributed using reasonable assumptions and exclude share-based compensation charges as they are not considered in the internal operating plans and measurement of the segment’s financial performance. b. The following table presents our revenues and operating loss by segments: Agriculture Industrial application Human health Unallocated Total For the Year Ended December 31, 2022 Revenues $ 876 $ 72 $ 513 $ 214 $ 1,675 Operating loss $ (12,256 ) $ (220 ) $ (8,875 ) $ (5,590 ) $ (26,941 ) Net financing expenses $ (2,813 ) Loss before taxes on income $ (29,754 ) Agriculture Industrial application Human health Unallocated Total For the Year Ended December 31, 2021 Revenues $ 628 $ 40 $ 183 $ 79 $ 930 Operating loss $ (12,248 ) $ (169 ) $ (10,087 ) $ (8,449 ) $ (30,953 ) Net financing income $ 521 Loss before taxes on income $ (30,432 ) Agriculture Industrial application Human health Unallocated Total For the Year Ended December 31, 2020 Revenues $ 862 $ 33 $ 75 $ 70 $ 1,040 Operating loss $ (8,687 ) $ (333 ) $ (4,669 ) $ (11,125 ) $ (24,814 ) Net financing expenses $ (1,360 ) Loss before taxes on income $ (26,174 ) c. Major customers Revenues from major customers each of whom amounts to 10% or more of total revenues. The revenues from major customers detailed below were recorded in the Agriculture segment: Year ended December 31, 2022 2021 2020 Customer A (subsidiary shareholder) 48 % 35 % 48 % Customer B - 20 % 17 % Customer C 26 % 17 % - d. Geographical information Revenues based on the location of the customers, are as follows: Year ended December 31, 2022 2021 2020 United States 51 % 56 % 65 % Israel 45 % 38 % 22 % Brazil - 2 % 11 % Other 4 % 4 % 2 % 100 % 100 % 100 % The carrying amounts of non-current assets (right-of-use-assets, property, plant and equipment property and intangible assets) in the Company's country of domicile (Israel) and in the United States based on the location of the assets, are as follows: December 31, 2022 2021 2020 United States 79 % 81 % 82 % Israel 21 % 19 % 18 % 100 % 100 % 100 %

BALANCES AND TRANSACTIONS WITH

BALANCES AND TRANSACTIONS WITH EXECUTIVE OFFICERS AND CERTAIN SHAREHOLDERS	12 Months Ended
	Dec. 31, 2022
Disclosure of transactions between related parties [abstract]
BALANCES AND TRANSACTIONS WITH EXECUTIVE OFFICERS AND CERTAIN SHAREHOLDERS	NOTE 23: - BALANCES AND TRANSACTIONS WITH EXECUTIVE OFFICERS AND CERTAIN SHAREHOLDERS a. As reported by the shareholders, and based on publicly available information, the Company believes that as of December 31, 2022, Corteva (through its subsidiary Pioneer Hi-Bred International, Inc.) holds 27.26% of the Company's subsidiary shares )Lavie Bio Ltd.’s(. In addition, Corteva is a major customer (see Note 22c, customer A). b. Balances Balance at December 31, 2022: Executive Certain Receivables $ - $ 6 Other payables $ 331 $ 47 Balance at December 31, 2021: Executive Certain Receivables $ - $ 603 Other payables $ 491 $ - c. Benefits to directors Year ended December 31, 2022 2021 2020 Compensation to directors not employed by the Company or on its behalf $ 262 $ 279 $ 268 Share-based compensation to directors not employed by the Company or on its behalf 83 106 21 $ 345 $ 385 $ 289 Number of directors that received the above compensation by the Company 7 6 6 d. Salary and Benefits to Executive officers: Year ended December 31, 2022 2021 2020 Salary and related benefits $ 2,543 $ 2,429 $ 2,385 Share-based compensation 231 731 1,789 $ 2,774 $ 3,160 $ 4,174 Number of people that received salary and benefits 12 11 11 e. Transactions: For the year ended December 31, 2022: Executive officers Certain Revenues (see Note 5) $ - $ 811 Other income - 3,500 Participation in research and development expenses - 1,898 Research and development expenses 570 297 Sales and marketing expenses 1,098 - General and administrative expenses $ 1,111 $ - For the year ended December 31, 2021: Executive officers Certain shareholders Revenues $ - $ 329 Participation in research and development expenses - 1,946 Research and development expenses 541 54 Sales and marketing expenses 1,210 - General and administrative expenses 1,409 - Financing expenses $ - $ 212 For the year ended December 31, 2020: Executive officers Certain shareholder Revenues $ - $ 500 Cost of revenues - 17 Participation in research and development expenses - 1,795 Research and development expenses 978 72 Sales and marketing expenses 1,756 - General and administrative expenses 1,440 - Financing expenses $ - $ 1,944

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2022
Disclosure of non-adjusting events after reporting period [abstract]
SUBSEQUENT EVENTS	NOTE 24: - SUBSEQUENT EVENTS a. During January 1, 2023 through March 15, 2023 340,000 ordinary shares were issued through the ATM offering (see Note 18b), with a weighted average selling price of $0.81 per share, resulting in gross proceeds of approximately $276. b. In March 2023, the Company received confirmation for a grant of a €1.2 million by the Horizon EIC 2022 program. The project scope is to develop canola and rapeseed lines and the timeline of the project is expected to be 32 months. c. On December 21, 2022, one of the Company's subsidiaries, Biomica, signed a definitive agreement for a $20 million financing round, led by Shanghai Healthcare Capital (“SHC”), out of which $10 million shall be invested by the Company. The financing is subject to certain closing conditions, including clearance by Chinese regulatory authorities. Following the initial closing of this transaction, the Company will be diluted to approximately 67% of the share capital of Biomica, while SHC will hold approximately 20%, on a fully diluted basis.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2022
Disclosure Of Significant Accounting Policies Abstract
Basis of presentation of the financial statements	a. Basis of presentation of the financial statements: These financial statements have been prepared in accordance with IFRS as issued by the International Accounting Standards Board (“IASB”). The Company’s financial statements have been prepared on a cost basis, except for financial assets and liabilities (including derivatives) which are presented at fair value through profit or loss. The Company has elected to present profit or loss items using the function of expense method.
Consolidated financial statements	b. Consolidated financial statements: The consolidated financial statements comprise the financial statements of companies that are controlled by the Company (subsidiaries). Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Potential voting rights are considered when assessing whether an entity has control. The consolidation of the financial statements commences on the date on which control is obtained and ends when such control ceases. The financial statements of the Company and
Other comprehensive loss	c. Other comprehensive loss: The Company has no components of comprehensive loss other than net loss. Thus, comprehensive loss is the same as net loss for the period presented.
Functional currency, presentation currency and foreign currency	d. Functional currency, presentation currency and foreign currency: 1. Functional currency and presentation currency: The presentation currency of the financial statements is the U.S. dollar. The Company and its subsidiaries determine the functional currency of each entity, and this currency is used to separately measure each entity's financial position and operating results. The Company's functional currency is the U.S. dollar. 2. Transactions, assets and liabilities in foreign currency: Transactions denominated in foreign currency are recorded upon initial recognition at the exchange rate at the date of the transaction. After initial recognition, monetary assets and liabilities denominated in foreign currency are translated at each reporting date into the functional currency at the exchange rate at that date. Exchange rate differences, other than those capitalized to qualifying assets or accounted for as hedging transactions in equity, are recognized in profit or loss. Non-monetary assets and liabilities denominated in foreign currency and measured at cost are translated at the exchange rate at the date of the transaction. Non-monetary assets and liabilities denominated in foreign currency and measured at fair value are translated into the functional currency using the exchange rate prevailing at the date when the fair value was determined.
Cash equivalents	e. Cash equivalents: Cash equivalents are considered as highly liquid investments, including unrestricted short-term bank deposits with an original maturity of three months or less from the date of investment or with a maturity of more than three months, but which are redeemable on demand without penalty, and which form part of the Company's cash management.
Short-term deposits	f. Short-term deposits: Short-term bank deposits are deposits with an original maturity of more than three months from the date of investment and which do not meet the definition of cash equivalents. The deposits are presented according to their terms of deposit.
Inventories	g. Inventories: Inventories are measured at the lower of cost and net realizable value. The cost of inventories comprises costs of purchase and costs incurred in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business. The Company reviews inventory for obsolete, redundant and slow-moving goods and any such inventory is written-down to net realizable value. Inventories of purchased finished goods and packing materials are initially valued at cost and subsequently at the lower of cost and net realizable value.
Government grants	h. Government grants: Government grants received from the Israel Innovation Authority (“IIA”) and the Israel-U.S. Binational Industrial Research and Development Foundation (“BIRD”) are recognized upon receipt as a liability if future economic benefits are expected from the research project that will result in royalty-bearing sales. A liability for the loan is first measured at fair value using a discount rate that reflects a market rate of interest. The difference between the amount of the grant received and the fair value of the liability is accounted for as a government grant and recognized as a reduction of research and development expenses. After initial recognition, the liability is measured at amortized cost using the effective interest method. Royalty payments are treated as a reduction of the liability. If no economic benefits are expected from the research activity, the grant receipts are recognized as a reduction of the related research and development expenses. In that event, the royalty obligation is treated as a contingent liability in accordance with IAS 37- Provisions, Contingent Liabilities and Contingent Assets (“IAS 37”). In each reporting date, the Company evaluates whether there is reasonable assurance that the liability recognized, in whole or in part, will not be repaid (since the Company will not be required to pay royalties) based on the best estimate of future sales and using the original effective interest method, and if so, the appropriate amount of the liability is derecognized against a corresponding reduction in research and development expenses. Amounts paid as royalties are recognized as settlement of the liability. Non-refundable grants from the IIA and the European Union Horizon 2020 for funding research and development projects are recognized at the time the Company is entitled to such grants on the basis of the related costs incurred and recorded as a deduction from research and development expenses.
Leases	i. Leases: The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Company recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying asset. 1. Right-of-use assets The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Following are the amortization periods of the right-of-use assets by class of underlying asset: Years Mainly Office space 2-8 6 Laboratory space 2-8 6 Motor vehicles 3 3 If ownership of the leased asset transfers to the Company at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. 2. Lease liabilities At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating the lease, if the lease term reflects the Company exercising the option to terminate. In calculating the present value of lease payments, the Company uses its incremental borrowing rate (“IBR”) at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in the consumer price index (“CPI”) or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. 3. Short-term leases and leases of low-value assets The Company applies the short-term lease recognition exemption to its short-term leases of motor vehicles (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognized as expense on a straight-line basis over the lease term.
Property, plant and equipment	j. Property, plant and equipment: Property, plant and equipment are measured at cost, including directly attributable costs, less accumulated depreciation, accumulated impairment losses and any related investment grants and excluding day-to-day servicing expenses. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Mainly % Laboratory equipment 9-30 15 Computers and peripheral equipment 15-33.33 33.33 Office equipment and furniture 6-20 6 Leasehold improvements see below Leasehold improvements are depreciated on a straight-line basis over the shorter of the lease term (including the extension option held by the Company and intended to be exercised) and the expected life of the improvement. The useful life, depreciation method and residual value of an asset are reviewed at least each year-end and any changes are accounted for prospectively as a change in accounting estimate. Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale and the date that the asset is derecognized.
Intangible assets	k. Intangible assets: Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for intangible assets with a finite useful life are reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortization period or method, as appropriate, and are treated as changes in accounting estimates. The amortization expense on intangible assets with finite lives is recognized in the statement of profit or loss in the expense category that is consistent with the function of the intangible assets. An intangible asset is derecognized upon disposal (i.e., at the date the recipient obtains control) or when no future economic benefits are expected from its use or disposal. Any gain or loss arising upon derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the statement of profit or loss (see Note 11). A summary of the useful economic lives of the intangible assets purchased by the Company is as follows: Years Pipeline Products 17 Potential Products 19 Microorganisms Collection 20
Impairment of non-financial assets	l. Impairment of non-financial assets: The Company evaluates the need to record an impairment of non-financial assets whenever events or changes in circumstances indicate that the carrying amount is not recoverable. If the carrying amount of non-financial assets exceeds their recoverable amount, the assets are reduced to their recoverable amount. The recoverable amount is the higher of fair value less costs of sale and value in use. In measuring value in use, the expected future cash flows are discounted using a pre-tax discount rate that reflects the risks specific to the asset. The recoverable amount of an asset that does not generate independent cash flows is determined for the cash-generating unit to which the asset belongs. Impairment losses are recognized in profit or loss.
Revenue recognition	m. Revenue recognition: The revenue recognition is in accordance with IFRS 15, “Revenue from Contracts with Customers” (“IFRS 15”). IFRS 15 introduces a five-step model that applies to revenue earned from contracts with customers: Step 1: Identify the contract with a customer, including reference to contract combination and accounting for contract modifications. Step 2: Identify the distinct performance obligations in the contract. Step 3: Determine the transaction price, including reference to variable consideration, significant financing components, non-cash consideration and any consideration payable to the customer. Step 4: Allocate the transaction price to the distinct performance obligations on a relative stand-alone selling price basis using observable prices, if available, or using estimates and assessments. Step 5: Recognize revenue when a performance obligation is satisfied, either at a point in time or over time. Revenue from contracts with customers is recognized when the control over the goods or services is transferred to the customer. The transaction price is the amount of the consideration that is expected to be received based on the contract terms, excluding amounts collected on behalf of third parties (such as taxes). If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations such as licenses, services, royalties and milestone events require an allocation of the transaction price to each performance obligation based on a relative standalone selling price (“SSP”) basis. The Company establishes SSP based on management judgment, considering internal factors such as margin objectives, pricing practices and historical sales. Revenue from each performance obligation is recognized when the performance obligation related to that revenue is satisfied and only to the extent of the consideration that is not contingent upon completion or satisfaction of future performance obligations in the contract. Revenues Revenues from milestone events stipulated in the agreements are recognized upon the occurrence of the event or achievement of the milestone specified in the agreement. Costs to fulfill a contract: Costs incurred in fulfilling contracts or anticipated contracts with customers are recognized as an asset when the costs are expected to be recovered. Costs to fulfill a contract comprise direct identifiable costs and indirect costs that can be directly attributed to a contract based on a reasonable allocation method. Costs to fulfill a contract are expensed consistently with the recognition of revenues under the specific contract.
Taxes on income	n. Taxes on income: Current or deferred taxes are recognized in profit or loss, except to the extent that they relate to items which are recognized in other comprehensive income (loss) or equity. 1. Current taxes: The current tax liability is measured using the tax rates and tax laws that have been enacted or substantively enacted by the reporting date as well as adjustments required in connection with the tax liability in respect of previous years. 2. Deferred taxes: Deferred taxes are computed in respect of temporary differences between the carrying amounts in the financial statements and the amounts attributed for tax purposes. Deferred taxes are measured at the tax rate that is expected to apply when the asset is realized, or the liability is settled, based on tax laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets are reviewed at each reporting date and reduced to the extent that it is not probable that they will be utilized. Temporary differences for which deferred tax assets had not been recognized are reviewed at each reporting date and a respective deferred tax asset is recognized to the extent that their utilization is probable.
Financial instruments	o. Financial instruments: The accounting for financial instruments is in accordance with IFRS 9, “Financial Instruments” (“IFRS 9”). 1. Financial assets: Financial assets are measured upon initial recognition at fair value plus transaction costs that are directly attributable to the acquisition of the financial assets, except for financial assets measured at fair value through profit or loss in respect of which transaction costs are recorded in profit or loss. The Company classifies and measures debt instruments in the financial statements based on the following criteria: - The Company's business model for managing financial assets; and - The contractual cash flow terms of the financial asset. Debt instruments are measured at amortized cost when: The Company's business model is to hold the financial assets in order to collect their contractual cash flows, and the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, the instruments in this category are measured according to their terms at amortized cost using the effective interest rate method, less any provision for impairment. On the date of initial recognition, the Company may irrevocably designate a debt instrument as measured at fair value through profit or loss if doing so eliminates or significantly reduces a measurement or recognition inconsistency, such as when a related financial liability is also measured at fair value through profit or loss. 2. Impairment of financial assets: The Company evaluates at the end of each reporting period the loss allowance for financial debt instruments which are not measured at fair value through profit or loss. The Company has short-term financial assets such as trade receivables in respect of which the Company applies a simplified approach and measures the loss allowance in an amount equal to the lifetime expected credit losses. An impairment loss on debt instruments measured at amortized cost is recognized in profit or loss with a corresponding loss allowance that is offset from the carrying amount of the financial asset. 3. Financial liabilities: a) Financial liabilities measured at amortized cost: Financial liabilities are initially recognized at fair value less transaction costs that are directly attributable to the issue of the financial liability. After initial recognition, the accounting treatment of financial liabilities is based on their classification as follows: After initial recognition, the Company measures all financial liabilities at amortized cost using the effective interest rate method, except for financial liabilities at fair value through profit or loss such as derivatives. b) Financial liabilities measured at fair value through profit or loss: At initial recognition, the Company measures financial liabilities that are not measured at amortized cost at fair value. Transaction costs are recognized in profit or loss. After initial recognition, changes in fair value are recognized in profit or loss. 4. Offsetting financial instruments: Financial assets and financial liabilities are offset, and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, to realize the assets and settle the liabilities simultaneously. 5. De-recognition of financial instruments: a. Financial assets: A financial asset is derecognized when the contractual rights to the cash flows from the financial asset expire or the Company has transferred its contractual rights to receive cash flows from the financial asset or assumes an obligation to pay the cash flows in full without material delay to a third party and has transferred substantially all the risks and rewards of the asset or has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. b. Financial liabilities: A financial liability is derecognized when it is extinguished, that is when the obligation is discharged or cancelled or expires. A financial liability is extinguished when the debtor (the Company) discharges the liability by paying in cash, other financial assets, goods or services; or is legally released from the liability.
Fair value measurement	p. Fair value measurement: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurement is based on the assumption that the transaction will take place in the asset's or the liability's principal market, or in the absence of a principal market, in the most advantageous market. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. Fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities measured at fair value or for which fair value is disclosed are categorized into levels within the fair value hierarchy based on the lowest level input that is significant to the fair value measurement: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable directly or indirectly. Level 3 - Inputs that are not based on observable market data (valuation techniques which use inputs that are not based on observable market data).
Provisions	q. Provisions: A provision in accordance with IAS 37 is recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.
Employee benefit liabilities	r. Employee benefit liabilities: The Company has several employee benefits plans: 1. Short-term employee benefits: Short-term 2. Post-employment benefits: The plans are normally financed by contributions to insurance companies and classified as defined contribution plans or as defined benefit plans. The Company has defined contribution plans pursuant to section 14 of the Israeli Severance Pay Law (the “Severance Law”) under which the Company pays fixed contributions and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient amounts to pay all employee benefits relating to employee service in the current and prior periods. Contributions to the defined contribution plan in respect of severance or retirement pay are recognized as an expense when contributed concurrently with the performance of the employee's services. In respect of its severance pay obligation to certain of its employees, the Company makes current deposits in pension funds and insurance companies (“the plan assets”). Plan assets comprise assets held by a long-term employee benefit fund or qualifying insurance policies. Plan assets are not available to the Company's own creditors and cannot be returned directly to the Company.
Share-based payment transactions	s. Share-based payment transactions: The Company's employees and consultants are entitled to remuneration in the form of equity-settled share-based payment transactions. Equity-settled transactions: The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at the grant date. The fair value is determined using an acceptable option pricing model. As for consultants, the cost of the transactions is measured at the fair value of the services received as consideration for equity instruments granted. The cost of equity-settled transactions is recognized in profit or loss together with a corresponding increase in equity during the period which the performance and/or service conditions are to be satisfied ending on the date on which the relevant employees become entitled to the award (“the vesting period”). The cumulative expense recognized for equity-settled transactions at the end of each reporting period until the vesting date reflects the extent to which the vesting period has expired and the Company's best estimate of the number of equity instruments that will ultimately vest. No expense is recognized for awards that do not ultimately vest. If the Company modifies the conditions on which equity-instruments were granted, an additional expense is recognized for any modification that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee or other service provider at the modification date.
Loss per share	t. Loss per share: Loss per share is calculated by dividing the loss attributable to equity holders of the Company by the weighted number of ordinary shares outstanding during the period. Potential ordinary shares are included in the computation of diluted earnings per share when their conversion decreases earnings per share from continuing operations.
Reclassification	u. Reclassification: Certain amounts previously reported in the consolidated financial statements have been reclassified to conform to the current year’s presentation. Such reclassifications did not affect statements of financial position, statements of loss, statements of changes in equity or statements of cash flows.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2022
Disclosure Of Significant Accounting Policies Abstract
Schedule of Depreciation Calculated Using Straight-Line Method	Years Mainly Office space 2-8 6 Laboratory space 2-8 6 Motor vehicles 3 3
Schedule of Useful Life of Right of Use Assets	% Mainly % Laboratory equipment 9-30 15 Computers and peripheral equipment 15-33.33 33.33 Office equipment and furniture 6-20 6 Leasehold improvements see below
Schedule of Intangible Assets Purchased	Years Pipeline Products 17 Potential Products 19 Microorganisms Collection 20

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
CASH AND CASH EQUIVALENTS (Tables)	Dec. 31, 2022
Cash and cash equivalents [abstract]
Schedule of Cash and Cash Equivalents	December 31, 2022 2021 Cash for immediate withdrawal in USD $ 22,315 $ 7,793 Cash for immediate withdrawal in New Israeli Shekels (“NIS”) 6,204 24,002 Cash for immediate withdrawal in Euro and other currencies 461 530 $ 28,980 $ 32,325

MARKETABLE SECURITIES (Tables)

MARKETABLE SECURITIES (Tables)	12 Months Ended
MARKETABLE SECURITIES (Tables)	Dec. 31, 2022
Disclosure Of Marketable Securities [Abstract]
Schedule of Marketable Securities	December 31, 2022 2021 Corporate bonds and government treasury notes $ 6,375 $ 18,541

OTHER RECEIVABLES AND PREPAID_2

OTHER RECEIVABLES AND PREPAID EXPENSES (Tables)	12 Months Ended
OTHER RECEIVABLES AND PREPAID EXPENSES (Tables)	Dec. 31, 2022
Disclosure Of Other Accounts Receivables Abstract
Schedule of Other Receivables and Prepaid Expenses	December 31, 2022 2021 Government authorities $ 284 $ 275 Grant receivables 63 - Patent cost reimbursement 6 603 Accrued bank interests - 7 Prepaid expenses 995 1,681 Restricted cash 32 77 Other 102 8 $ 1,482 $ 2,651

LEASES (Tables)

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Dec. 31, 2022
Presentation of leases for lessee [abstract]
Schedule of Lease Expenses	Year ended December 31 2022 2021 Interest expense on lease liabilities $ 165 $ 315 Exchange rate differences (237 ) (31 ) CPI recognized on lease liabilities and right-of-use assets 95 47 Depreciation expenses on right-of-use assets 726 606 Income (expense) due to removal of lease liabilities and right-of-use assets (1 ) * ) *) Represents an income amount lower than $1.
Schedule of Right-of-Use Assets	Leasehold Motor vehicles Total Cost: Balance as of January 1, 2022 $ 3,441 $ 744 $ 4,185 Additions during the year: Additions to right-of-use assets for new leases in the period - 102 102 Revaluation recognized in CPI 81 14 95 Disposals during the year: Disposals of right-of-use assets for leases terminated in the period - (113 ) (113 ) Balance as of December 31, 2022 3,522 747 4,269 Accumulated depreciation: Balance as of January 1, 2022 1,718 358 2,076 Additions during the year: Depreciation 558 168 726 Disposals during the year: Disposals of right-of-use assets - (101 ) (101 ) Balance as of December 31, 2022 2,276 425 2,701 Depreciated cost on December 31, 2022 $ 1,246 $ 322 $ 1,568 Leasehold Motor vehicles Total Cost: Balance as of January 1, 2021 $ 3,025 $ 319 $ 3,344 Additions during the year: Additions to right-of-use assets for new leases in the period 412 412 824 Revaluation recognized in CPI 4 43 47 Disposals during the year: Disposals of right-of-use assets for leases terminated in the period - (30 ) (30 ) Balance as of December 31, 2021 3,441 744 4,185 Accumulated depreciation: Balance as of January 1, 2021 1,224 248 1,472 Additions during the year: Depreciation 494 112 606 Disposals during the year: Disposals of right-of-use assets - (2 ) (2 ) Balance as of December 31, 2021 1,718 358 2,076 Depreciated cost on December 31, 2021 $ 1,723 $ 386 $ 2,109
Schedule of Lease Liability	Leasehold Motor vehicles Total Balance as of January 1, 2022 $ 2,286 $ 383 $ 2,669 Lease payments (770 ) (187 ) (957 ) Lease deposits - (10 ) (10 ) Interest expense 143 22 165 Exchange rate differences (204 ) (33 ) (237 ) Additions to lease liability for new leases in the period - 102 102 Reduction of lease liability for leases terminated in the period - (11 ) (11 ) Revaluation recognized in CPI 81 14 95 Balance as of December 31, 2022 $ 1,536 $ 280 $ 1,816 Leasehold Motor vehicles Total Balance as of January 1, 2021 $ 2,375 $ 65 $ 2,440 Lease payments (748 ) (147 ) (895 ) Lease deposits - (2 ) (2 ) Interest expense 281 34 315 Exchange rate differences (38 ) 7 (31 ) Additions to lease liability for new leases in the period 412 412 824 Reduction of lease liability for leases terminated in the period - (29 ) (29 ) Revaluation recognized in CPI 4 43 47 Balance as of December 31, 2021 $ 2,286 $ 383 $ 2,669
Schedule of Future Minimum Lease Payments Under Non-Cancelable Leases	Leasehold Motor vehicles Total 2023 $ 760 $ 183 $ 943 2024 727 92 819 2025 110 21 131 2026 70 - 70 2027 and thereafter 62 - 62 Total lease payments $ 1,729 $ 296 $ 2,025 Less: imputed interest 193 16 209 Present value of lease liabilities $ 1,536 $ 280 $ 1,816

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Schedule of Property, Plant and Equipment, Net	Laboratory equipment Computers and peripheral equipment Office equipment and furniture Leasehold improvements Total Cost: Balance on January 1, 2022 $ 4,256 $ 1,608 $ 253 $ 13,512 $ 19,629 Additions 399 432 - 354 1,185 Deductions - - - - - Balance on December 31, 2022 4,655 2,040 253 13,866 20,814 Accumulated Depreciation: Balance on January 1, 2022 3,672 1,347 176 12,361 17,556 Additions 326 206 13 214 759 Deductions - - - - - Balance on December 31, 2022 3,998 1,553 189 12,575 18,315 Depreciated cost on December 31, 2022 $ 657 $ 487 $ 64 $ 1,291 $ 2,499 Laboratory equipment Computers and peripheral equipment Office equipment and furniture Leasehold improvements Total Cost: Balance on January 1, 2021 $ 4,150 $ 3,009 $ 264 $ 13,690 $ 21,113 Additions 314 211 - 297 822 Deductions (208 ) (1,612 ) (11 ) (475 ) (2,306 ) Balance on December 31, 2021 4,256 1,608 253 13,512 19,629 Accumulated Depreciation: Balance on January 1, 2021 3,457 2,830 173 12,581 19,041 Additions 311 129 14 242 696 Deductions (96 ) (1,612 ) (11 ) (462 ) (2,181 ) Balance on December 31, 2021 3,672 1,347 176 12,361 17,556 Depreciated cost on December 31, 2021 $ 584 $ 261 $ 77 $ 1,151 $ 2,073

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
INTANGIBLE ASSETS, NET (Tables)	Dec. 31, 2022
Intangible Assets Net
Schedule of Intangible Assets	Pipeline Products Potential Products Microorganisms Collection Total Cost: Balance on January 1, 2022 $ 7,028 $ 4,920 $ 5,500 $ 17,448 Additions - - - - Balance on December 31, 2022 $ 7,028 $ 4,920 $ 5,500 $ 17,448 Accumulated Depreciation: Balance on January 1, 2022 $ 971 $ 609 $ 661 $ 2,241 Additions 403 253 411 1,067 Balance on December 31, 2022 1,374 862 1,072 3,308 Amortized cost on December 31, 2022 $ 5,654 $ 4,058 $ 4,428 $ 14,140 Pipeline Products Potential Products Microorganisms Collection Total Cost: Balance on January 1, 2021 $ 7,028 $ 4,920 $ 5,500 $ 17,448 Additions - - - - Balance on December 31, 2021 7,028 4,920 5,500 17,448 Accumulated Depreciation: Balance on January 1, 2021 $ 567 $ 356 $ 386 $ 1,309 Additions 404 253 275 932 Balance on December 31, 2021 971 609 661 2,241 Amortized cost on December 31, 2021 $ 6,057 $ 4,311 $ 4,839 $ 15,207

LIABILITIES IN RESPECT OF GOV_2

LIABILITIES IN RESPECT OF GOVERNMENT GRANTS (Tables)	12 Months Ended
LIABILITIES IN RESPECT OF GOVERNMENT GRANTS (Tables)	Dec. 31, 2022
Disclosure Of Liabilities In Respect Of Government Grant Abstract
Schedule of Liabilities in Respect of Government Grants	2022 2021 Balance on January 1, $ 4,396 $ 3,766 Grants received 212 824 Royalties paid (31 ) (34 ) Amounts recorded in profit or loss 167 (160 ) Balance on December 31, $ 4,744 $ 4,396

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
FINANCIAL INSTRUMENTS (Tables)	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Schedule of Classification of Financial Instruments by Fair Value Hierarchy	December 31, 2022 2021 Financial assets: Marketable securities – Level 1 $ 6,375 $ 18,541
Schedule of Company's Financial Liabilities	Balance on December 31, 2022: Up to 1 year 1 year to 2 years 2 years to 3 years 3 years to 4 years 4 years to 5 years Over 5 years Total Trade payables $ 1,036 $ - $ - $ - $ - $ - $ 1, 036 Employees and payroll accruals 1,987 - - - - - 1,987 Other payables 1,617 - - - - - 1,617 Leases liability 943 819 131 70 41 21 2,025 Liabilities in respect of government grants 79 251 573 1,085 1,841 1,962 5,791 $ 5,662 $ 1,070 $ 704 $ 1,155 $ 1,882 $ 1,983 $ 12,456 Balance on December 31, 2021: Up to 1 year 1 year to 2 years 2 years to 3 years 3 years to 4 years 4 years to 5 years Over 5 years Total Trade payables $ 1,463 $ - $ - $ - $ - $ - $ 1,463 Employees and payroll accruals 2,662 - - - - - 2,662 Other payables 1,519 - - - - - 1,519 Leases liability 975 928 814 115 73 64 2,969 Liabilities in respect of government grants 89 233 490 847 1,449 1,359 4,467 $ 6,708 $ 1,161 $ 1,304 $ 962 $ 1,522 $ 1,423 $ 13,080
Schedule of Sensitivity Tests Relating to Changes in Market Factors	December 31, 2022 2021 Sensitivity test to changes in the USD/NIS exchange rate: Gain (loss) from the change: Increase of 5% in exchange rate $ (69 ) $ (639 ) Decrease of 5% in exchange rate $ 69 $ 639 Sensitivity test to changes in the market price of listed securities: Gain (loss) from the change: Increase of 5% in market price $ 319 $ 927 Decrease of 5% in market price $ ( ) $ (927 )

SEVERANCE PAY LIABILITY, NET (T

SEVERANCE PAY LIABILITY, NET (Tables)	12 Months Ended
SEVERANCE PAY LIABILITY, NET (Tables)	Dec. 31, 2022
Disclosure of defined benefit plans [abstract]
Schedule of Defined Contribution Plans	Year ended December 31, 2022 2021 2020 Expenses - defined contribution plan $ 877 $ 837 $ 665

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
SHAREHOLDERS' EQUITY (Tables)	Dec. 31, 2022
Disclosure of classes of share capital [abstract]
Schedule of Share Capital	December 31, 2022 2021 Authorized Issued and Outstanding Authorized Issued and Outstanding Number of shares Ordinary shares of NIS 0.02 par value each 150,000,000 41,260,439 150,000,000 41,170,168
Schedule of Changes in Share Capital	Number of shares NIS par value Outstanding on January 1, 2021 35,600,088 712,002 Exercise of options and vesting of restricted share units ("RSUs") 156,120 3,122 Exercise of pre-funded warrants 883,534 17,671 Issuance of ordinary shares 4,530,426 90,609 Outstanding on December 31, 2021 41,170,168 823,404 Exercise of options and vesting of RSUs 61,764 1,235 Issuance of ordinary shares 28,507 570 Outstanding on December 31, 2022 41,260,439 825,209
Schedule of Composition Non-Controlling Interests	December 31, 2022 2021 Balance on January 1, $ 9,767 $ 10,837 Forfeiture of non-controlling interests regarding share-based compensation (272 ) (536 ) Share-based compensation 569 1,717 Exercise of subsidiary options - 378 Benefit to non-controlling interests regarding Share-based compensation 2 23 Loss attributed to non-controlling interests (3,206 ) (2,652 ) Balance on December 31, $ 6,860 $ 9,767

SHARE- BASED COMPENSATION (Tabl

SHARE- BASED COMPENSATION (Tables)	12 Months Ended
SHARE- BASED COMPENSATION (Tables)	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of Expense Recognized in Financial Statements	Year ended December 31, 2022 2021 2020 Share-based compensation - Attributable to equity holders of the Company $ 617 $ 892 $ 355 Share-based compensation - Attributable to non-controlling interests (see Note 18f) 569 1,717 3,742 $ 1,186 $ 2,609 $ 4,097
Schedule of Number of Share Options	2022 2021 2020 Number of Weighted Number of Weighted Number of Weighted Outstanding on January 1, 4,233,950 5.54 4,030,702 6.24 4,335,017 7.08 Granted 605,500 1.04 987,750 3.69 1,046,500 1.37 Exercised (5,624 ) 1.09 (151,995 ) 2.81 (43,438 ) 2.45 Forfeited (797,802 ) 5.75 (632,507 ) 9.06 (1,307,377 ) 6.98 Outstanding at December 31, 4,036,024 4.17 4,233,950 5.54 4,030,702 6.24 Exercisable at December 31, 2,755,280 5.32 2,558,643 7.31 2,556,360 8.54
Schedule of Share Options Outstanding	Options outstanding Range of exercise prices ($) Number Average Weighted 0.48 - 1.76 1,521,302 7.50 1.17 1.85 - 3.42 1,057,322 7.03 2.61 3.61 - 5.88 724,400 4.92 5.07 7.09 -11.26 371,000 2.33 9.88 12.07 - 18.34 362,000 0.58 13.62 Total 4,036,024 5.82 4.17
Schedule of Assumptions Used to Value Options	2022 2021 2020 Dividend yield (%) - - - Expected volatility of the share prices (%) 48-50 43-47 34-41 Risk-free interest rate (%) 1.5-3.5 0.9-1.9 0.2-0.9 Suboptimal factor 1.8-2 1.8-2 1.8-2 Post-vesting forfeiture rate (%) 5-20 5-10 5-10
Schedule of number of Restricted Stock Units (RSU)	2022 2021 Number of RSUs Weighted average grant date fair value Number of RSUs Weighted average grant date fair value Outstanding on January 1 247,775 2.28 - - Grant ed 58,200 1.23 270,900 2.3 Vested (56,140 ) 3.06 (4,125 ) 2.42 Forfeited (53,255 ) 2.54 (19,000 ) 2.42 Outstanding at December 31 196,580 2.55 247,775 2.28
Subsidiaries’ options granted to employees, directors and consultants [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of Number of Share Options	2022 2021 Number of Weighted Number of Weighted Outstanding on January 1, 1,901,992 1.39 1,798,780 0.88 Granted 877,689 2.74 318,302 1.64 Exercised (8,270 ) 0.20 (203,826 ) 0.03 Forfeited (497,922 ) 4.05 (11,264 ) 0.21 Outstanding on December 31, 2,273,489 1.72 1,901,992 1.39 Exercisable on December 31, 1,194,122 0.58 730,753 1.62
Schedule of Assumptions Used to Value Options	2022 2021 Dividend yield (%) - - Expected volatility of the share prices (%) 65-90 65-96 Risk-free interest rate (%) 0.44-4.75 0.11-1.56 Suboptimal factor 1.8-2.0 1.2-2.5 Post-vesting forfeiture rate (%) 5-10 5-10

STATEMENTS OF PROFIT OR LOSS _2

STATEMENTS OF PROFIT OR LOSS - ADDITIONAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Statements Of Comprehensive Loss Additional Information Abstract
Schedule of Income and Expenses	a. Cost of revenues Year ended December 31, 2022 2021 2020 Salaries and benefits $ 238 $ 514 $ 508 Materials and sub-contractors 671 253 66 $ 909 $ 767 $ 574 b . Research and development, net: Year ended December 31, 2022 2021 2020 Salaries and benefits $ 11,545 $ 10,841 $ 9,198 Share-based compensation 593 1,348 2,227 Materials and sub-contractors 5,514 5,709 3,817 Plant growth and greenhouse maintenance 839 802 628 Rentals and office maintenance 437 682 684 Depreciation and amortization 2,540 2,234 2,709 Loss from derecognition of property, plant and equipment - 121 - Other 50 46 45 Participation in respect of government grants (726 ) (658 ) (2,021 ) $ 20,792 $ 21,125 $ 17,287 c. Sales and marketing: Year ended December 31, 2022 2021 2020 Salaries and benefits $ 2,475 $ 1,424 $ 1,002 Share-based compensation 323 574 1,115 Subcontractors and professional fees 883 554 462 Travel 76 39 58 Legal 120 87 35 Other 56 60 - $ 3,933 $ 2,738 $ 2,672 d. General and administrative: Year ended December 31, 2022 2021 2020 Salaries and benefits $ 2,929 $ 2,866 $ 2,362 Share-based compensation 270 687 755 Professional fees 2,876 3,484 2,023 Other 407 216 181 $ 6,482 $ 7,253 $ 5,321 f. Financing income and expenses Financing income Year ended December 31, 2022 2021 2020 Exchange differences $ 319 $ 1,525 $ 1,361 Interest income 182 291 230 Financial expenses in respect of government grants 15 - - Change in the fair value of marketable securities - 119 - $ 516 $ 1,935 $ 1,591 Financing expenses Year ended December 31, 2022 2021 2020 Bank expenses and commissions $ 76 $ 88 $ 32 Exchange differences 2,060 460 350 Change in the fair value of marketable securities 721 181 34 Pre-funded warrants issuance expenses - - 211 Revaluation of pre-funded warrants - 212 1,944 Lease liability interest 165 315 237 Revaluation of Convertible SAFE 114 - - Financial expenses in respect of government grants 193 158 143 $ 3,329 $ 1,414 $ 2,951

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
LOSS PER SHARE (Tables)	Dec. 31, 2022
Earnings per share [abstract]
Schedule of Loss Per Share	Year ended December 31, 2022 2021 2020 Weighted Loss Weighted Loss Weighted Loss Number of shares and loss 41,210,184 (26,638 ) 40,433,303 (27,793 ) 28,158,779 (23,374 ) *) To compute diluted loss per share, potential ordinary shares have not been taken into account due to their anti-dilutive effect. See Notes 19(d) and Note 19(e) for number of outstanding options and RSUs.

OPERATING SEGMENTS (Tables)

OPERATING SEGMENTS (Tables)	12 Months Ended
OPERATING SEGMENTS (Tables)	Dec. 31, 2022
Disclosure of operating segments [abstract]
Schedule of Revenues and Operating Loss by Segments	Agriculture Industrial application Human health Unallocated Total For the Year Ended December 31, 2022 Revenues $ 876 $ 72 $ 513 $ 214 $ 1,675 Operating loss $ (12,256 ) $ (220 ) $ (8,875 ) $ (5,590 ) $ (26,941 ) Net financing expenses $ (2,813 ) Loss before taxes on income $ (29,754 ) Agriculture Industrial application Human health Unallocated Total For the Year Ended December 31, 2021 Revenues $ 628 $ 40 $ 183 $ 79 $ 930 Operating loss $ (12,248 ) $ (169 ) $ (10,087 ) $ (8,449 ) $ (30,953 ) Net financing income $ 521 Loss before taxes on income $ (30,432 ) Agriculture Industrial application Human health Unallocated Total For the Year Ended December 31, 2020 Revenues $ 862 $ 33 $ 75 $ 70 $ 1,040 Operating loss $ (8,687 ) $ (333 ) $ (4,669 ) $ (11,125 ) $ (24,814 ) Net financing expenses $ (1,360 ) Loss before taxes on income $ (26,174 )
Schedule of Major Customers	Year ended December 31, 2022 2021 2020 Customer A (subsidiary shareholder) 48 % 35 % 48 % Customer B - 20 % 17 % Customer C 26 % 17 % -
Schedule of Geographical Information	Year ended December 31, 2022 2021 2020 United States 51 % 56 % 65 % Israel 45 % 38 % 22 % Brazil - 2 % 11 % Other 4 % 4 % 2 % 100 % 100 % 100 %
Schedule of Percentage of Non-Current Assets	December 31, 2022 2021 2020 United States 79 % 81 % 82 % Israel 21 % 19 % 18 % 100 % 100 % 100 %

BALANCES AND TRANSACTIONS WIT_2

BALANCES AND TRANSACTIONS WITH EXECUTIVE OFFICERS AND CERTAIN SHAREHOLDERS (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of transactions between related parties [abstract]
Schedule of Balances with Related Parties	Balance at December 31, 2022: Executive Certain Receivables $ - $ 6 Other payables $ 331 $ 47 Balance at December 31, 2021: Executive Certain Receivables $ - $ 603 Other payables $ 491 $ -
Schedule of Benefits to Related Parties	Year ended December 31, 2022 2021 2020 Compensation to directors not employed by the Company or on its behalf $ 262 $ 279 $ 268 Share-based compensation to directors not employed by the Company or on its behalf 83 106 21 $ 345 $ 385 $ 289 Number of directors that received the above compensation by the Company 7 6 6
Schedule of Benefits to Key Executive Personnel	Year ended December 31, 2022 2021 2020 Salary and related benefits $ 2,543 $ 2,429 $ 2,385 Share-based compensation 231 731 1,789 $ 2,774 $ 3,160 $ 4,174 Number of people that received salary and benefits 12 11 11
Schedule of Transactions Related Party	For the year ended December 31, 2022: Executive officers Certain Revenues (see Note 5) $ - $ 811 Other income - 3,500 Participation in research and development expenses - 1,898 Research and development expenses 570 297 Sales and marketing expenses 1,098 - General and administrative expenses $ 1,111 $ - For the year ended December 31, 2021: Executive officers Certain shareholders Revenues $ - $ 329 Participation in research and development expenses - 1,946 Research and development expenses 541 54 Sales and marketing expenses 1,210 - General and administrative expenses 1,409 - Financing expenses $ - $ 212 For the year ended December 31, 2020: Executive officers Certain shareholder Revenues $ - $ 500 Cost of revenues - 17 Participation in research and development expenses - 1,795 Research and development expenses 978 72 Sales and marketing expenses 1,756 - General and administrative expenses 1,440 - Financing expenses $ - $ 1,944

GENERAL (Narrative) (Details)

GENERAL (Narrative) (Details) - USD ($)						1 Months Ended			6 Months Ended	12 Months Ended
GENERAL (Narrative) (Details) - USD ($)	Jan. 14, 2021	Jan. 04, 2021	Nov. 02, 2020	Sep. 02, 2020	Aug. 06, 2019	Dec. 31, 2022	Feb. 19, 2021	Jan. 31, 2021	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Aug. 06, 2019
Disclosure of detailed information about business combination [line items]
Operating loss										$ 26,941,000	$ 30,953,000	$ 24,814,000
Ordinary shares issued	3,803,594	883,534	3,920,000	5,882,353		41,260,439		3,803,594	726,832	41,260,439	41,170,168
Gross proceeds from ordinary shares			$ 12,000,000	$ 10,000,000				$ 28,000,000	$ 2,600,000	$ 21,000	$ 29,582,000	$ 18,658,000
Pre-funded warrants		883,534	883,534
Exercise price per warrant		$ 0.01	$ 0.01
Pre-funded warrant per share			$ 2.49
Aggregate offering price		$ 9,000					$ 50,000,000
Weighted average share price	$ 7.36							$ 7.36	$ 3.64
ATM offering [Member]
Disclosure of detailed information about business combination [line items]
Ordinary shares issued						28,507				28,507
Gross proceeds from ordinary shares						$ 22,000
Weighted average share price						$ 0.77				$ 0.77
Lavie Bio Ltd [Member]
Disclosure of detailed information about business combination [line items]
Investments in subsidiaries reported in separate financial statements					$ 10,000,000								$ 10,000,000
Ownership percentage held by other entity in subsidiary					$ 27,840								$ 27,840

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Schedule of Useful Life of Right of Use Assets) (Details)	12 Months Ended
	Dec. 31, 2022
Office space [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Years	2-8
Mainly %	6
Laboratory space [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Years	2-8
Mainly %	6
Motor vehicles [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Years	3
Mainly %	3

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Schedule of Depreciation Calculated Using Straight-Line Method) (Details)	12 Months Ended
	Dec. 31, 2022
Laboratory equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation percentage on straight-line basis over the useful life of the assets (in %)	9-30
Mainly %	15
Computers and peripheral equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation percentage on straight-line basis over the useful life of the assets (in %)	15-33.33
Mainly %	33.33
Office equipment and furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation percentage on straight-line basis over the useful life of the assets (in %)	6-20
Mainly %	6
Leasehold improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation percentage on straight-line basis over the useful life of the assets (in %)	Leasehold improvements are depreciated on a straight-line basis over the shorter of the lease term (including the extension option held by the Company and intended to be exercised) and the expected life of the improvement.

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES (Schedule of Intangible Assets Purchased) (Details)	12 Months Ended
	Dec. 31, 2022
Pipeline Products [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Intangible assets	17
Potential Products [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Intangible assets	19
Microorganisms Collection [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Intangible assets	20

COLLABORATION, RESEARCH AND D_2

COLLABORATION, RESEARCH AND DISTRIBUTION AGREEMENTS (Narrative) (Details) $ in Thousands	1 Months Ended
	Aug. 31, 2022 USD ($)
ICL Group
Disclosure Of Collaboration Agreement [Line Items]
Amount of SAFE agreement	$ 10,000

CASH AND CASH EQUIVALENTS (Sche

CASH AND CASH EQUIVALENTS (Schedule of Cash and Equivalents) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash and cash equivalents [abstract]
Cash for immediate withdrawal in USD	$ 22,315	$ 7,793
Cash for immediate withdrawal in New Israeli Shekels ("NIS")	6,204	24,002
Cash for immediate withdrawal in Euro and other currencies	461	530
Cash and cash equivalents	$ 28,980	$ 32,325	$ 46,229	$ 34,748

MARKETABLE SECURITIES (Schedule

MARKETABLE SECURITIES (Schedule of Marketable Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Marketable Securities [Abstract]
Corporate Bonds And Government Treasury Notes	$ 6,375	$ 18,541

OTHER RECEIVABLES AND PREPAID_3

OTHER RECEIVABLES AND PREPAID EXPENSES (Schedule of Other Receivables and Prepaid Expenses) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Other Accounts Receivables Abstract
Government authorities	$ 284	$ 275
Grant receivables	63	0
Patent cost reimbursement	6	603
Accrued bank interests	0	7
Prepaid expenses	995	1,681
Restricted cash	32	77
Other	102	8
Other receivables	$ 1,482	$ 2,651

LEASES (Narrative) (Details)

LEASES (Narrative) (Details)	12 Months Ended
LEASES (Narrative) (Details)	Dec. 31, 2022
Offices and car leases [Member]
Statement Line Items [Line Items]
Original lease maturity periods	expiring between 2023 and 2028
Leasehold [Member] \| Bottom of range [Member]
Statement Line Items [Line Items]
Lease period	5 years
Leasehold [Member] \| Top of range [Member]
Statement Line Items [Line Items]
Lease period	7 years
Vehicles [member] \| Top of range [Member]
Statement Line Items [Line Items]
Lease term excluding extension period	3 years

LEASES (Schedule of Lease Expen

LEASES (Schedule of Lease Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Interest expense on lease liabilities	$ 165	$ 315
Exchange rate differences	(237)	(31)
CPI expenses on lease liabilities and right-of-use assets	95	47
Depreciation expenses on right-of-use assets	726	$ 606
Income (expense) due to removal of lease liabilities and right-of-use assets	$ 1

LEASES (Schedule of Right-of-Us

LEASES (Schedule of Right-of-Use Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Balance at beginning year	$ 2,109
Additions during the year:
Depreciation	726	$ 606
Disposals during the year:
Balance at end of year	1,568	2,109
Depreciated cost at end of year	1,568	2,109
Leasehold [Member]
Disposals during the year:
Depreciated cost at end of year	1,246	1,723
Motor vehicles [Member]
Disposals during the year:
Depreciated cost at end of year	322	386
Cost [Member]
Statement Line Items [Line Items]
Balance at beginning year	4,185	3,344
Additions during the year:
Additions to right-of-use assets for new leases in the period	102	824
Revaluation recognized in CPI	95	47
Disposals during the year:
Disposals of right-of-use assets for leases terminated in the period	(113)	(30)
Balance at end of year	4,269	4,185
Cost [Member] \| Leasehold [Member]
Statement Line Items [Line Items]
Balance at beginning year	3,441	3,025
Additions during the year:
Additions to right-of-use assets for new leases in the period	0	412
Revaluation recognized in CPI	81	4
Disposals during the year:
Disposals of right-of-use assets for leases terminated in the period	0	0
Balance at end of year	3,522	3,441
Cost [Member] \| Motor vehicles [Member]
Statement Line Items [Line Items]
Balance at beginning year	744	319
Additions during the year:
Additions to right-of-use assets for new leases in the period	102	412
Revaluation recognized in CPI	14	43
Disposals during the year:
Disposals of right-of-use assets for leases terminated in the period	(113)	(30)
Balance at end of year	747	744
Accumulated depreciation [Member]
Statement Line Items [Line Items]
Balance at beginning year	(2,076)	(1,472)
Additions during the year:
Depreciation	726	606
Disposals during the year:
Disposals of right-of-use assets	(101)	(2)
Balance at end of year	(2,701)	(2,076)
Accumulated depreciation [Member] \| Leasehold [Member]
Statement Line Items [Line Items]
Balance at beginning year	(1,718)	(1,224)
Additions during the year:
Depreciation	558	494
Disposals during the year:
Disposals of right-of-use assets	0	0
Balance at end of year	(2,276)	(1,718)
Accumulated depreciation [Member] \| Motor vehicles [Member]
Statement Line Items [Line Items]
Balance at beginning year	(358)	(248)
Additions during the year:
Depreciation	168	112
Disposals during the year:
Disposals of right-of-use assets	(101)	(2)
Balance at end of year	$ (425)	$ (358)

LEASES (Schedule of Lease Liabi

LEASES (Schedule of Lease Liability) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Balance at beginning year	$ 2,669	$ 2,440
Lease payments	(957)	(895)
Lease deposits	(10)	(2)
Interest expense	165	315
Exchange rate differences	(237)	(31)
Additions to lease liability for new leases in the period	102	824
Reduction of lease liability for leases terminated in the period	(11)	(29)
Revaluation recognized in CPI	95	47
Balance at end of year	1,816	2,669
Leasehold [Member]
Statement Line Items [Line Items]
Balance at beginning year	2,286	2,375
Lease payments	(770)	(748)
Lease deposits	0	0
Interest expense	143	281
Exchange rate differences	(204)	(38)
Additions to lease liability for new leases in the period	0	412
Reduction of lease liability for leases terminated in the period	0	0
Revaluation recognized in CPI	81	4
Balance at end of year	1,536	2,286
Motor vehicles [Member]
Statement Line Items [Line Items]
Balance at beginning year	383	65
Lease payments	(187)	(147)
Lease deposits	(10)	(2)
Interest expense	22	34
Exchange rate differences	(33)	7
Additions to lease liability for new leases in the period	102	412
Reduction of lease liability for leases terminated in the period	(11)	(29)
Revaluation recognized in CPI	14	43
Balance at end of year	$ 280	$ 383

LEASES (Schedule of Future Mini

LEASES (Schedule of Future Minimum Lease Payments Under Non-Cancelable Leases) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Statement Line Items [Line Items]
2023	$ 943
2024	819
2025	131
2026	70
2027 and thereafter	62
Total lease payments	2,025
Less: imputed interest	209
Present value of lease liabilities	1,816
Leasehold [Member]
Statement Line Items [Line Items]
2023	760
2024	727
2025	110
2026	70
2027 and thereafter	62
Total lease payments	1,729
Less: imputed interest	193
Present value of lease liabilities	1,536
Motor vehicles [Member]
Statement Line Items [Line Items]
2023	183
2024	92
2025	21
2026	0
2027 and thereafter	0
Total lease payments	296
Less: imputed interest	16
Present value of lease liabilities	$ 280

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET (Schedule of Property Plant Equipment to Accumulated Depreciation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	$ 2,073
Balance on end of year	2,499	$ 2,073
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	19,629	21,113
Additions	1,185	822
Deductions	0	(2,306)
Balance on end of year	20,814	19,629
Cost [Member] \| Laboratory equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	4,256	4,150
Additions	399	314
Deductions	0	(208)
Balance on end of year	4,655	4,256
Cost [Member] \| Computers and peripheral equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	1,608	3,009
Additions	432	211
Deductions	0	(1,612)
Balance on end of year	2,040	1,608
Cost [Member] \| Office equipment and furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	253	264
Additions	0	0
Deductions	0	(11)
Balance on end of year	253	253
Cost [Member] \| Leasehold improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	13,512	13,690
Additions	354	297
Deductions	0	(475)
Balance on end of year	13,866	13,512
Accumulated depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	17,556	19,041
Additions	759	696
Deductions	0	(2,181)
Balance on end of year	18,315	17,556
Depreciated cost on end of year	2,499	2,073
Accumulated depreciation [Member] \| Laboratory equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	3,672	3,457
Additions	326	311
Deductions	0	(96)
Balance on end of year	3,998	3,672
Depreciated cost on end of year	657	584
Accumulated depreciation [Member] \| Computers and peripheral equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	1,347	2,830
Additions	206	129
Deductions	0	(1,612)
Balance on end of year	1,553	1,347
Depreciated cost on end of year	487	261
Accumulated depreciation [Member] \| Office equipment and furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	176	173
Additions	13	14
Deductions	0	(11)
Balance on end of year	189	176
Depreciated cost on end of year	64	77
Accumulated depreciation [Member] \| Leasehold improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance on beginning year	12,361	12,581
Additions	214	242
Deductions	0	(462)
Balance on end of year	12,575	12,361
Depreciated cost on end of year	$ 1,291	$ 1,151

INTANGIBLE ASSETS, NET (Narrati

INTANGIBLE ASSETS, NET (Narrative) (Details) $ in Thousands	Aug. 06, 2019 USD ($)
Lavie Bio Ltd [Member]
Statement Line Items [Line Items]
Investments in subsidiaries reported in separate financial statements	$ 10,000

INTANGIBLE ASSETS, NET (Schedul

INTANGIBLE ASSETS, NET (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Balance on beginning year	$ 15,207
Balance on end of year	14,140	$ 15,207
Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Balance on beginning year	17,448	17,448
Additions	0	0
Balance on end of year	17,448	17,448
Cost [Member] \| Pipeline Products [Member]
Disclosure of detailed information about intangible assets [line items]
Balance on beginning year	7,028	7,028
Additions	0	0
Balance on end of year	7,028	7,028
Cost [Member] \| Potential Products [Member]
Disclosure of detailed information about intangible assets [line items]
Balance on beginning year	4,920	4,920
Additions	0	0
Balance on end of year	4,920	4,920
Cost [Member] \| Microorganisms Collection [Member]
Disclosure of detailed information about intangible assets [line items]
Balance on beginning year	5,500	5,500
Additions	0	0
Balance on end of year	5,500	5,500
Accumulated depreciation [Member]
Disclosure of detailed information about intangible assets [line items]
Balance on beginning year	(2,241)	(1,309)
Additions	1,067	932
Balance on end of year	(3,308)	(2,241)
Amortized cost on end of year	14,140	15,207
Accumulated depreciation [Member] \| Pipeline Products [Member]
Disclosure of detailed information about intangible assets [line items]
Balance on beginning year	(971)	(567)
Additions	403	404
Balance on end of year	(1,374)	(971)
Amortized cost on end of year	5,654	6,057
Accumulated depreciation [Member] \| Potential Products [Member]
Disclosure of detailed information about intangible assets [line items]
Balance on beginning year	(609)	(356)
Additions	253	253
Balance on end of year	(862)	(609)
Amortized cost on end of year	4,058	4,311
Accumulated depreciation [Member] \| Microorganisms Collection [Member]
Disclosure of detailed information about intangible assets [line items]
Balance on beginning year	(661)	(386)
Additions	411	275
Balance on end of year	(1,072)	(661)
Amortized cost on end of year	$ 4,428	$ 4,839

LIABILITIES IN RESPECT OF GOV_3

LIABILITIES IN RESPECT OF GOVERNMENT GRANTS (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Percentage of grant received	100%
Revenue		$ 1,675	$ 930	$ 1,040
IIA [Member]
Disclosure of transactions between related parties [line items]
Percentage of royalties the company undertook to pay		3% of revenues derived from research and development projects
Aggregate grant received linked to the US CPI		$ 8,885
Aggregate grant paid		$ 3,527
Percentage of grant received		100%
Canonic Ltd [Member]
Disclosure of transactions between related parties [line items]
Percentage of royalties the company undertook to pay	3% of yearly revenues
Maximum grants amount from Smart money program	$ 85
Marketing expenses receivable		$ 19
Revenue	$ 284

LIABILITIES IN RESPECT OF GOV_4

LIABILITIES IN RESPECT OF GOVERNMENT GRANTS (Schedule of Liabilities in Respect of Government Grants) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Liabilities In Respect Of Government Grant Abstract
Balance on January 1,	$ 4,396	$ 3,766
Grants received	212	824
Royalties paid	(31)	(34)
Amounts recorded in profit or loss	167	(160)
Balance on December 31,	$ 4,744	$ 4,396

Convertible SAFE (Narrative) (D

Convertible SAFE (Narrative) (Details) - USD ($)		1 Months Ended	12 Months Ended
Convertible SAFE (Narrative) (Details) - USD ($)	Aug. 06, 2019	Aug. 31, 2022	Aug. 06, 2019	Dec. 31, 2022
Convertible Debt [Line Items]
Fair value of convertible SAFE at initial recognition		$ 10,000,000
Fair value of convertible SAFE as of December 31, 2022				$ 10,114,000
Lavie Bio Ltd
Convertible Debt [Line Items]
Investments in subsidiaries reported in separate financial statements	$ 10,000,000		$ 10,000,000
Ownership Percentage Held By Other Entity In Subsidiary	$ 27,840		$ 27,840
ICL Group
Convertible Debt [Line Items]
Amount of SAFE agreement		$ 10,000,000
ICL Group \| Lavie Bio Ltd \| Multi Year Collaboration Agreement \| Reserve of equity component of convertible instruments
Convertible Debt [Line Items]
Discount percentage for conversion		20%
Description of conversion of debt to equity		Pursuant to the terms of that agreement, the SAFE amount will automatically be converted during enumerated events, each subject to certain terms and conditions, to include (i) an equity financing (as such term is defined in the agreement), with such SAFE amount converting into equity at a 20% discount rate, or (ii) a liquidity event (as such term is defined in the agreement), with such SAFE amount converting into shares to receive a portion of proceeds due as part of the liquidity event. The price per share for future conversion is capped at a price reflecting a valuation of $130,000 prior to the relevant event. Additionally, ICL is permitted to invest an additional amount prior to, or as part of, the next financing of Lavie, which may result in ICL holding up to a maximum interest of 14.29% in Lavie on a fully diluted share capital basis.
Maximum amount of valuation for conversion		$ 130,000,000
Maximum percentage of interest acquire through additional Investment on fully diluted share capital basis		14.29%
Conversion valuation		$ 70,000,000
Convertible SAFE amount		$ 10,000,000

FINANCIAL INSTRUMENTS (Schedule

FINANCIAL INSTRUMENTS (Schedule of Classification of Financial Instruments by Fair Value Hierarchy) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial assets:
Marketable securities	$ 6,375	$ 18,541
Level 1 [member]
Financial assets:
Marketable securities	$ 6,375	$ 18,541

FINANCIAL INSTRUMENTS (Schedu_2

FINANCIAL INSTRUMENTS (Schedule of Company's Financial Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Trade Payables	$ 1,036	$ 1,463
Employees and payroll accruals	1,987	2,662
Other payables	1,617	1,519
Leases liability	2,025	2,969
Liabilities in respect of government grants	5,791	4,467
Total Financial Liabilities	12,456	13,080
Up to 1 year [Member]
Disclosure of detailed information about financial instruments [line items]
Trade Payables	1,036	1,463
Employees and payroll accruals	1,987	2,662
Other payables	1,617	1,519
Leases liability	943	975
Liabilities in respect of government grants	79	89
Total Financial Liabilities	5,662	6,708
1 Year To 2 Years [Member]
Disclosure of detailed information about financial instruments [line items]
Trade Payables	0	0
Employees and payroll accruals	0	0
Other payables	0	0
Leases liability	819	928
Liabilities in respect of government grants	251	233
Total Financial Liabilities	1,070	1,161
2 Year To 3 Years [Member]
Disclosure of detailed information about financial instruments [line items]
Trade Payables	0	0
Employees and payroll accruals	0	0
Other payables	0	0
Leases liability	131	814
Liabilities in respect of government grants	573	490
Total Financial Liabilities	704	1,304
3 Year To 4 Years [Member]
Disclosure of detailed information about financial instruments [line items]
Trade Payables	0	0
Employees and payroll accruals	0	0
Other payables	0	0
Leases liability	70	115
Liabilities in respect of government grants	1,085	847
Total Financial Liabilities	1,155	962
4 Year To 5 Years [Member]
Disclosure of detailed information about financial instruments [line items]
Trade Payables	0	0
Employees and payroll accruals	0	0
Other payables	0	0
Leases liability	41	73
Liabilities in respect of government grants	1,841	1,449
Total Financial Liabilities	1,882	1,522
Over 5 Years [Member]
Disclosure of detailed information about financial instruments [line items]
Trade Payables	0	0
Employees and payroll accruals	0	0
Other payables	0	0
Leases liability	21	64
Liabilities in respect of government grants	1,962	1,359
Total Financial Liabilities	$ 1,983	$ 1,423

FINANCIAL INSTRUMENTS (Schedu_3

FINANCIAL INSTRUMENTS (Schedule of Sensitivity Tests Relating to Changes in Market Factors) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Increase of 5% in exchange rate [Member]
Sensitivity test to changes in the USD/NIS exchange rate:
Gain (loss) from change:	$ (69)	$ (639)
Decrease of 5% in exchange rate [Member]
Sensitivity test to changes in the USD/NIS exchange rate:
Gain (loss) from change:	69	639
Increase of 5% in market price [Member]
Sensitivity test to changes in market price of listed securities:
Gain (loss) from change:	319	927
Decrease of 5% in market price [Member]
Sensitivity test to changes in market price of listed securities:
Gain (loss) from change:	$ (319)	$ (927)

SEVERANCE PAY LIABILITY, NET (S

SEVERANCE PAY LIABILITY, NET (Schedule of Defined Contribution Plans) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [abstract]
Expenses - defined contribution plan	$ 877	$ 837	$ 665

TAXES ON INCOME (Narrative) (De

TAXES ON INCOME (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Operating tax loss carryforward of parent and subsidiaries	$ 161,000
Deferred tax assets	94	$ 0
Current tax liabilities	$ 172
Israeli corporate income tax [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Israeli corporate income tax rate	23%	23%	23%
Federal tax [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Weighted tax rate applicable to U.S. subsidiaries	21%
State tax [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Weighted tax rate applicable to U.S. subsidiaries	6.50%
Israeli subsidiaries [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Operating tax loss carryforward of parent and subsidiaries	$ 58,000

SHAREHOLDERS' EQUITY (Narrative

SHAREHOLDERS' EQUITY (Narrative) (Details)						1 Months Ended					2 Months Ended	6 Months Ended	12 Months Ended
SHAREHOLDERS' EQUITY (Narrative) (Details)	Jan. 14, 2021 USD ($) $ / shares shares	Jan. 04, 2021 USD ($) $ / shares shares	Jan. 04, 2021 USD ($) Shares $ / shares shares	Sep. 02, 2020 USD ($) $ / shares shares	Aug. 06, 2019 USD ($)	Dec. 31, 2022 ₪ / shares $ / shares shares	Nov. 16, 2021 USD ($) Shares	Feb. 19, 2021 USD ($)	Jan. 31, 2021 $ / shares shares	Jul. 24, 2020 USD ($) Shares	Nov. 02, 2020 USD ($) $ / shares shares	Sep. 30, 2021 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Aug. 06, 2019 USD ($)	Dec. 31, 2021 ₪ / shares shares
Disclosure of detailed information about business combination [line items]
Ordinary shares issued \| shares	3,803,594	883,534	883,534	5,882,353		41,260,439			3,803,594		3,920,000	726,832					41,170,168
Ordinary shares per share \| (per share)				$ 1.7		₪ 0.02					$ 2.5						₪ 0.02
Weighted average share price \| $ / shares	$ 7.36								$ 7.36			$ 3.64
Aggregate offering price		$ 9,000						$ 50,000,000
Exercise/vested other equity instrument \| Shares			883,534
Pre-funded warrants \| shares		883,534	883,534								883,534
Pre-funded warrant per share \| $ / shares											$ 2.49
Exercise price per warrant \| $ / shares		$ 0.01	$ 0.01								$ 0.01
Gross proceeds from ordinary shares and pre-funded warrants	$ 28,000,000		$ 9,000	$ 10,000,000							$ 12,000,000	$ 2,600,000
Proceeds from exercise of options													$ 7,000	$ 484,000	$ 59,000
ATM offering [Member]
Disclosure of detailed information about business combination [line items]
Ordinary shares issued \| shares						28,507
Weighted average share price \| $ / shares						₪ 0.77							$ 0.77
Gross proceeds from ordinary shares and pre-funded warrants													$ 22,000
Lavie Bio Ltd [Member]
Disclosure of detailed information about business combination [line items]
Investments in subsidiaries reported in separate financial statements					$ 10,000,000											$ 10,000,000
Ownership percentage					72.16%											72.16%
Ownership percentage held by other entity in subsidiary					$ 27,840											$ 27,840
Exercise of options and vesting of restricted share units (“RSUs”) \| Shares							203,826
Non-controlling interest							1.99%
Lavie Bio Ltd [Member] \| Share premium and other capital reserve
Disclosure of detailed information about business combination [line items]
Increase in equity																17,406,000
Lavie Bio Ltd [Member] \| Non-controlling Interests
Disclosure of detailed information about business combination [line items]
Increase in equity																$ 10,042,000
Proceeds from exercise of options							$ 378,000
AgPlenus Ltd [Member]
Disclosure of detailed information about business combination [line items]
Exercise of options and vesting of restricted share units (“RSUs”) \| Shares										36,520
Non-controlling interest										1.66%
AgPlenus Ltd [Member] \| Non-controlling Interests
Disclosure of detailed information about business combination [line items]
Proceeds from exercise of options										$ 82,000

SHAREHOLDERS' EQUITY (Schedule

SHAREHOLDERS' EQUITY (Schedule of Share Capital) (Details)	Dec. 31, 2022 ₪ / shares shares	Dec. 31, 2021 ₪ / shares shares	Nov. 02, 2020 $ / shares	Sep. 02, 2020 $ / shares
Disclosure of classes of share capital [abstract]
Ordinary shares of NIS 0.02 par value, Authorized	150,000,000	150,000,000
Ordinary shares of NIS 0.02 par value, Issued and Outstanding	41,260,439	41,170,168
Ordinary shares par value \| (per share)	₪ 0.02	₪ 0.02	$ 2.5	$ 1.7

SHAREHOLDERS' EQUITY (Schedul_2

SHAREHOLDERS' EQUITY (Schedule of Changes in Share Capital) (Details)		12 Months Ended
	Jan. 04, 2021 Shares ₪ / shares shares	Dec. 31, 2022 Shares ₪ / shares shares	Dec. 31, 2021 Shares ₪ / shares shares
Number of shares
Outstanding at beginning of year \| shares		41,170,168
Exercise of pre-funded warrants \| Shares	883,534
Outstanding at end of year \| shares		41,260,439	41,170,168
Stock option [Member]
Number of shares
Outstanding at beginning of year \| shares	35,600,088	41,170,168	35,600,088
Exercise of options and vesting of restricted share units (“RSUs”) \| Shares		61,764	156,120
Exercise of pre-funded warrants \| Shares			883,534
Issuance of ordinary shares, net \| shares		28,507	4,530,426
Outstanding at end of year \| shares		41,260,439	41,170,168
NIS par value
Outstanding at beginning of year \| ₪ / shares	₪ 712,002	₪ 823,404	₪ 712,002
Exercise of options and vesting of restricted share units (“RSUs”) \| ₪ / shares		1,235	3,122
Exercise of pre-funded warrants \| ₪ / shares			17,671
Issuance of ordinary shares, par value \| ₪ / shares		570	90,609
Outstanding at end of year \| ₪ / shares		₪ 825,209	₪ 823,404

SHAREHOLDERS' EQUITY (Schedul_3

SHAREHOLDERS' EQUITY (Schedule of Composition Non-Controlling Interests) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2020
Disclosure of classes of share capital [line items]
Balance	$ 53,653
Forfeiture of non-controlling interests regarding share-based compensation	0		$ 0	$ 0
Share-based compensation				4,097
Exercise of subsidiary options		[1]	0	9
Benefit to non-controlling interests regarding share-based compensation	0		0	0
Loss attributed to non-controlling interests	(3,206)		(2,652)	(2,832)
Balance	27,930		53,653
Non-controlling Interests
Disclosure of classes of share capital [line items]
Balance	9,767		10,837
Forfeiture of non-controlling interests regarding share-based compensation	(272)		(536)
Share-based compensation	569		1,717
Exercise of subsidiary options	0		378
Benefit to non-controlling interests regarding share-based compensation	2		23
Loss attributed to non-controlling interests	(3,206)		(2,652)
Balance	$ 6,860		$ 9,767	$ 10,837

[1]Represents an amount lower than $1

SHARE- BASED COMPENSATION (Narr

SHARE- BASED COMPENSATION (Narrative) (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Shares $ / shares	Dec. 31, 2021 USD ($) Shares $ / shares	Dec. 31, 2020 USD ($) Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share option and incentive plans description	Evogene Ltd. 2002 Share Option Plan, the Evogene Ltd. 2003 Key Employee Share Incentive Plan, the Evogene Ltd. 2013 Share Option Plan and the Evogene Ltd. 2021 Share Incentive Plan (the “2021 Plan”).
Weighted average fair value of options granted \| $ / shares	$ 0.53	$ 0.97
Employees, Directors and Consultants [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Options granted \| Shares	605,500	987,750	1,046,500
Fair value of options granted \| $	$ 323	$ 957	$ 629
Weighted average outstanding remaining contractual term of options	5 years 9 months 25 days	5 years 11 months 8 days
Restricted Share Units (RSUs) [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of RSUs, Granted \| Shares	58,200	270,900
Fair value of Restricted Share Units granted \| $	$ 71	$ 622

SHARE- BASED COMPENSATION (Sche

SHARE- BASED COMPENSATION (Schedule of Company's Financial Statements) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share-based compensation - Attributable to equity holders of the Company	$ 617	$ 892	$ 355
Share-based compensation - Attributable to non-controlling interests	569	1,717	3,742
Total share-based compensation	$ 1,186	$ 2,609	$ 4,097

SHARE- BASED COMPENSATION (Sc_2

SHARE- BASED COMPENSATION (Schedule of Summarized Number of Share Options) (Details)	12 Months Ended
	Dec. 31, 2022 Shares $ / shares	Dec. 31, 2021 Shares $ / shares	Dec. 31, 2020 Shares $ / shares
Employees Consultants Directors Member
Number of Options
Outstanding on beginning of year \| Shares	4,233,950	4,030,702	4,335,017
Granted \| Shares	605,500	987,750	1,046,500
Exercised \| Shares	(5,624)	(151,995)	(43,438)
Forfeited \| Shares	(797,802)	(632,507)	(1,307,377)
Outstanding at end of year \| Shares	4,036,024	4,233,950	4,030,702
Exercisable at end of year \| Shares	2,755,280	2,558,643	2,556,360
Weighted Average Exercise Price
Outstanding on beginning of year \| $ / shares	$ 5.54	$ 6.24	$ 7.08
Granted \| $ / shares	1.04	3.69	1.37
Exercised \| $ / shares	1.09	2.81	2.45
Forfeited \| $ / shares	5.75	9.06	6.98
Outstanding at end of year \| $ / shares	4.17	5.54	6.24
Exercisable at end of year \| $ / shares	$ 5.32	$ 7.31	$ 8.54
Subsidiaries Employees Consultants Directors Member
Number of Options
Outstanding on beginning of year \| Shares	1,901,992	1,798,780
Granted \| Shares	877,689	318,302
Exercised \| Shares	(8,270)	(203,826)
Forfeited \| Shares	(497,922)	(11,264)
Outstanding at end of year \| Shares	2,273,489	1,901,992	1,798,780
Exercisable at end of year \| Shares	1,194,122	730,753
Weighted Average Exercise Price
Outstanding on beginning of year \| $ / shares	$ 1.39	$ 0.88
Granted \| $ / shares	2.74	1.64
Exercised \| $ / shares	0.2	0.03
Forfeited \| $ / shares	4.05	0.21
Outstanding at end of year \| $ / shares	1.72	1.39	$ 0.88
Exercisable at end of year \| $ / shares	$ 0.58	$ 1.62

SHARE- BASED COMPENSATION (Sc_3

SHARE- BASED COMPENSATION (Schedule of Share Options Outstanding) (Details)	12 Months Ended
	Dec. 31, 2022 Shares $ / shares
0.48 - 1.76 [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options outstanding \| Shares	1,521,302
Weighted average remaining contractual life (in Yrs.)	7 years 6 months
Weighted average exercise price \| $ / shares	$ 1.17
1.85 - 3.42 [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options outstanding \| Shares	1,057,322
Weighted average remaining contractual life (in Yrs.)	7 years 10 days
Weighted average exercise price \| $ / shares	$ 2.61
3.61 - 5.88 [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options outstanding \| Shares	724,400
Weighted average remaining contractual life (in Yrs.)	4 years 11 months 1 day
Weighted average exercise price \| $ / shares	$ 5.07
7.09 -11.26 [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options outstanding \| Shares	371,000
Weighted average remaining contractual life (in Yrs.)	2 years 3 months 29 days
Weighted average exercise price \| $ / shares	$ 9.88
12.07 - 18.34 [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options outstanding \| Shares	362,000
Weighted average remaining contractual life (in Yrs.)	6 months 29 days
Weighted average exercise price \| $ / shares	$ 13.62
Total [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options outstanding \| Shares	4,036,024
Weighted average remaining contractual life (in Yrs.)	5 years 9 months 25 days
Weighted average exercise price \| $ / shares	$ 4.17

SHARE- BASED COMPENSATION (Sc_4

SHARE- BASED COMPENSATION (Schedule of Assumptions Used to Value Options) (Details) - Shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Dividend yield (%)	0%	0%	0%
Bottom of range [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected volatility of the share prices (%)	48%	43%	34%
Risk-free interest rate (%)	1.50%	0.90%	0.20%
Suboptimal factor	1.8	1.8	1.8
Post-vesting forfeiture rate (%)	5%	5%	5%
Top of range [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected volatility of the share prices (%)	50%	47%	41%
Risk-free interest rate (%)	3.50%	1.90%	0.90%
Suboptimal factor	2	2	2
Post-vesting forfeiture rate (%)	20%	10%	10%
Subsidiaries’ options granted to employees, directors and consultants [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Dividend yield (%)	0%	0%
Subsidiaries’ options granted to employees, directors and consultants [Member] \| Bottom of range [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected volatility of the share prices (%)	65%	65%
Risk-free interest rate (%)	0.44%	0.11%
Suboptimal factor	1.8	1.2
Post-vesting forfeiture rate (%)	5%	5%
Subsidiaries’ options granted to employees, directors and consultants [Member] \| Top of range [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected volatility of the share prices (%)	90%	96%
Risk-free interest rate (%)	4.75%	1.56%
Suboptimal factor	2	2.5
Post-vesting forfeiture rate (%)	10%	10%

SHARE- BASED COMPENSATION (Sc_5

SHARE- BASED COMPENSATION (Schedule of Restricted Stock Units activity) (Details)		12 Months Ended
	Jan. 04, 2021 USD ($) Shares	Dec. 31, 2022 USD ($) Shares	Dec. 31, 2021 USD ($) Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of RSUs, Vested	(883,534)
Restricted Stock Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of RSUs, Outstanding	0	247,775	0
Number of RSUs, Granted		58,200	270,900
Number of RSUs, Vested		(56,140)	(4,125)
Number of RSUs, Forfeited		(53,255)	(19,000)
Number of RSUs, Outstanding		196,580	247,775
Weighted average grant date fair value Outstanding \| $	$ 0	$ 2.28	$ 0
Weighted average grant date fair value Granted \| $		1.23	2.3
Weighted average grant date fair value Vested \| $		3.06	2.42
Weighted average grant date fair value Forfeited \| $		2.54	2.42
Weighted average grant date fair value Outstanding \| $		$ 2.55	$ 2.28

STATEMENTS OF PROFIT OR LOSS _3

STATEMENTS OF PROFIT OR LOSS - ADDITIONAL INFORMATION (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Statements Of Comprehensive Loss Additional Information Abstract
Other income	$ 3,500	$ 0	$ 0

STATEMENTS OF PROFIT OR LOSS _4

STATEMENTS OF PROFIT OR LOSS - ADDITIONAL INFORMATION (Schedule of Income and Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cost of revenues:
Salaries and benefits	$ 238	$ 514	$ 508
Materials and sub-contractors	671	253	66
Total cost of revenues	909	767	574
Research and development, net:
Salaries and benefits	11,545	10,841	9,198
Share-based compensation	593	1,348	2,227
Materials and sub-contractors	5,514	5,709	3,817
Plant growth and greenhouse maintenance	839	802	628
Rentals and office maintenance	437	682	684
Depreciation and amortization	2,540	2,234	2,709
Loss from derecognition of property, plant and equipment	0	121	0
Other	50	46	45
Participation in respect of government grants	(726)	(658)	(2,021)
Research and development expenses	20,792	21,125	17,287
Sales and marketing
Salaries and benefits	2,475	1,424	1,002
Share-based compensation	323	574	1,115
Subcontractors and professional fees	883	554	462
Travel	76	39	58
Legal	120	87	35
Other	56	60	0
Total sales and marketing	3,933	2,738	2,672
General and administrative:
Salaries and benefits	2,929	2,866	2,362
Share-based compensation	270	687	755
Professional fees	2,876	3,484	2,023
Other	407	216	181
General and administrative expenses	6,482	7,253	5,321
Financing income:
Exchange differences	319	1,525	1,361
Interest income	182	291	230
Financial expenses in respect of government grants	15	0	0
Change in the fair value of marketable securities	0	119	0
Financing income	516	1,935	1,591
Financing expenses:
Bank expenses and commissions	76	88	32
Exchange differences	2,060	460	350
Change in the fair value of marketable securities	721	181	34
Pre-funded warrants issuance expenses	0	0	211
Revaluation of pre-funded warrants	0	212	1,944
Lease liability interest	165	315	237
Revaluation of convertible SAFE	114	0	0
Financial expenses in respect of government grants	193	158	143
Total financing expenses	$ 3,329	$ 1,414	$ 2,951

LOSS PER SHARE (Schedule of Bas

LOSS PER SHARE (Schedule of Basic Loss Per Share) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings per share [line items]
Weighted number of shares	[1]	41,210,184	40,433,303	28,158,779
Loss attributable to equity holders of the Company		$ (26,638)	$ (27,793)	$ (23,374)

[1]To compute diluted loss per share, potential ordinary shares have not been taken into account due to their anti-dilutive effect: 4,081,524 options to employees under share-based payment plans

OPERATING SEGMENTS (Schedule of

OPERATING SEGMENTS (Schedule of Revenues and Operating Loss by Segments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenues	$ 1,675	$ 930	$ 1,040
Operating loss	(26,941)	(30,953)	(24,814)
Net financing income (expenses)	2,813	521	(1,360)
Loss before taxes on income	(29,754)	(30,432)	(26,174)
Agriculture [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenues	876	628	862
Operating loss	(12,256)	(12,248)	(8,687)
Industrial application [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenues	72	40	33
Operating loss	(220)	(169)	(333)
Human health [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenues	513	183	75
Operating loss	(8,875)	(10,087)	(4,669)
Unallocated [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenues	214	79	70
Operating loss	$ (5,590)	$ (8,449)	$ (11,125)

OPERATING SEGMENTS (Schedule _2

OPERATING SEGMENTS (Schedule of Revenues from Major Customers) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of major customers [line items]
Additional information about revenues	100%	100%	100%
Customer A (subsidiary shareholder) [Member]
Disclosure of major customers [line items]
Additional information about revenues	48%	35%	48%
Customer B Member
Disclosure of major customers [line items]
Additional information about revenues	0%	20%	17%
Customer C Member
Disclosure of major customers [line items]
Additional information about revenues	26%	17%	0%

OPERATING SEGMENTS (Schedule _3

OPERATING SEGMENTS (Schedule of Revenues Based on Customers) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	100%	100%	100%
United States [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	51%	56%	65%
Israel [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	45%	38%	22%
Brazil [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	0%	2%	11%
Other [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4%	4%	2%

OPERATING SEGMENTS (Schedule _4

OPERATING SEGMENTS (Schedule of Percentage of Non-Current Assets) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Non-current assets Percentage	100%	100%	100%
United States [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Non-current assets Percentage	79%	81%	82%
Israel [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Non-current assets Percentage	21%	19%	18%

BALANCES AND TRANSACTIONS WIT_3

BALANCES AND TRANSACTIONS WITH EXECUTIVE OFFICERS AND CERTAIN SHAREHOLDERS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Corteva [Member]
Disclosure of transactions between related parties [line items]
Ownership percentage held by other entity in subsidiary	$ 27,260

BALANCES AND TRANSACTIONS WIT_4

BALANCES AND TRANSACTIONS WITH EXECUTIVE OFFICERS AND CERTAIN SHAREHOLDERS (Schedule of Balances) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Executive officers [Member]
Disclosure of transactions between related parties [line items]
Receivables	$ 0	$ 0
Other payables	331	491
Certain shareholders [Member]
Disclosure of transactions between related parties [line items]
Receivables	6	603
Other payables	$ 47	$ 0

BALANCES AND TRANSACTIONS WIT_5

BALANCES AND TRANSACTIONS WITH EXECUTIVE OFFICERS AND CERTAIN SHAREHOLDERS (Schedule of Benefits to Directors) (Details) - Director [Member] Director in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Director	Dec. 31, 2021 USD ($) Director	Dec. 31, 2020 USD ($) Director
Disclosure of transactions between related parties [line items]
Compensation to directors not employed by the Company or on its behalf	$ 262	$ 279	$ 268
Share-based compensation to directors not employed by the Company or on its behalf	83	106	21
Benefits to directors	$ 345	$ 385	$ 289
Number of directors that received the above compensation by the Company \| Director	7	6	6

BALANCES AND TRANSACTIONS WIT_6

BALANCES AND TRANSACTIONS WITH EXECUTIVE OFFICERS AND CERTAIN SHAREHOLDERS (Schedule of Benefits to Key Officers) (Details) - Executive officers [Member] Officers in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Officers	Dec. 31, 2021 USD ($) Officers	Dec. 31, 2020 USD ($) Officers
Disclosure of transactions between related parties [line items]
Salary and related benefits	$ 2,543	$ 2,429	$ 2,385
Share-based compensation	231	731	1,789
Salary and Benefits to Executive officers	$ 2,774	$ 3,160	$ 4,174
Number of people that received salary and benefits \| Officers	12	11	11

BALANCES AND TRANSACTIONS WIT_7

BALANCES AND TRANSACTIONS WITH EXECUTIVE OFFICERS AND CERTAIN SHAREHOLDERS (Schedule of Transactions Related Parties) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Executive officers [Member]
Disclosure of transactions between related parties [line items]
Revenues	$ 0	$ 0	$ 0
Cost of revenues			0
Other income	0
Participation in research and development expenses	0	0	0
Research and development expenses	570	541	978
Sales and marketing expenses	1,098	1,210	1,756
General and administrative expenses	1,111	1,409	1,440
Financing expenses		0	0
Certain shareholders [Member]
Disclosure of transactions between related parties [line items]
Revenues	811	329	500
Cost of revenues			17
Other income	3,500
Participation in research and development expenses	1,898	1,946	1,795
Research and development expenses	297	54	72
Sales and marketing expenses	0	0	0
General and administrative expenses	$ 0	0	0
Financing expenses		$ 212	$ 1,944

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) $ / shares in Units, $ in Thousands, € in Millions

1 Months Ended

6 Months Ended

12 Months Ended

Mar. 15, 2023 USD ($) $ / shares shares

Jan. 14, 2021 $ / shares shares

Nov. 02, 2020 USD ($) shares

Sep. 02, 2020 USD ($) shares

Mar. 31, 2023 EUR (€)

Dec. 21, 2022 USD ($)

Jan. 31, 2021 USD ($) $ / shares shares

Sep. 30, 2021 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) shares

Dec. 31, 2021 USD ($) shares

Dec. 31, 2020 USD ($)

Jan. 04, 2021 shares

Disclosure of non-adjusting events after reporting period [line items]

Ordinary shares issued | shares

3,803,594

3,920,000

5,882,353

3,803,594

726,832

41,260,439

41,170,168

883,534

Weighted average share price | $ / shares

$ 7.36

$ 3.64

Proceeds from issue of ordinary shares

$ 12,000

$ 10,000

$ 28,000

$ 2,600

$ 21

$ 29,582

$ 18,658

Events After Reporting Period [Member] | Biomica [Member]

Disclosure of non-adjusting events after reporting period [line items]

Proportion of ownership interest in subsidiary

67%

Events After Reporting Period [Member] | Biomica [Member] | Shanghai Healthcare Capital [Member]

Disclosure of non-adjusting events after reporting period [line items]

Proportion of ownership interest in subsidiary

20%

Events After Reporting Period [Member] | Biomica [Member] | Shanghai Healthcare Capital [Member] | Definitive Agreement [Member]

Disclosure of non-adjusting events after reporting period [line items]

Amount of investment in financing round

$ 20,000

Equity Investment

$ 10,000

Events After Reporting Period [Member] | Horizon Eic 2022 Program [Member]

Disclosure of non-adjusting events after reporting period [line items]

The Total Amount Of Grant Confirmed By Horizon Eic 2022 Program | €

€ 1.2

Timeline of project

32 months

Major ordinary share transactions [member]

Disclosure of non-adjusting events after reporting period [line items]

Ordinary shares issued | shares

340,000

Weighted average share price | $ / shares

$ 0.81

Proceeds from issue of ordinary shares

$ 276