Quoin Pharmaceuticals (QNRX) 20-F3 Apr 202019 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, 2019shares
Document Information Line Items
Entity Registrant Name	Cellect Biotechnology Ltd.
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	224,087,799
Amendment Flag	false
Entity Central Index Key	0001671502
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Annual Report	true
Document Shell Company Report	false
Document Transition Report	false
Entity File Number	001-37846
Entity Incorporation, State or Country Code	L3
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets ₪ in Thousands, $ in Thousands	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)
CURRENT ASSETS:
Cash and cash equivalents	₪ 18,106	$ 5,239	₪ 17,809
Other receivables	469	136	816
Current assets	18,575	5,375	18,625
LONG-TERM ASSETS:
Restricted cash	328	95	337
Right of use - Assets under operating lease	1,035	299
Other Long-term receivables	94	27	132
Property, plant and equipment, net	1,288	373	1,544
Non-current assets	2,745	794	2,013
Total Assets	21,320	6,169	20,638
CURRENT LIABILITIES:
Trade payables	158	46	887
Leases liabilities	396	115
Other payables	3,080	891	4,012
Current liabilities	3,634	1,052	4,899
NON CURRENT LIABILITIES:
Warrants to ADS	2,172	628	1,816
Leases liabilities	677	196
Non-current liabilities	2,849	824	1,816
CONTINGENT LIABILITIES AND COMMITMENTS
SHAREHOLDERS’ EQUITY:
Ordinary shares of no-par value: Authorized: 500,000,000 shares at December 31, 2018, and 2019, Issued and outstanding: 130,414,799) and 224,087,799) shares as of December 31, 2018 and 2019, respectively.
Additional Paid In Capital	108,598	31,423	95,085
Share-based payments	16,528	4,782	12,319
Treasury shares	(9,425)	(2,727)	(9,425)
Accumulated deficit	(100,864)	(29,185)	(84,056)
Equity	14,837	4,293	13,923
Total Liabilities and shareholders' equity	₪ 21,320	$ 6,169	₪ 20,638

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - ₪ / shares		Dec. 31, 2019	Dec. 31, 2018
Ordinary shares, par value (in New Shekels per share and Dollars per share)
Ordinary shares, authorized		500,000,000	500,000,000
Ordinary shares, issued	[1]	224,087,799	130,414,799
Ordinary shares, outstanding	[1]	224,087,799	130,414,799

[1]	Net of 2,641,693 treasury shares of the Company, held by the Company.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss ₪ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019ILS (₪)₪ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018ILS (₪)₪ / sharesshares	Dec. 31, 2017ILS (₪)₪ / sharesshares
Research and development expenses, net	₪ 12,122	$ 3,508	₪ 13,513	₪ 11,503
General and administrative expenses	10,210	2,954	15,734	12,930
Total operating expenses	22,332	6,462	29,247	24,433
Operating loss	22,332	6,462	29,247	24,433
Financial income	(6,993)	(2,024)	(9,154)	(101)
Financial expenses	1,469	425	20	3,892
Total Comprehensive loss	₪ 16,808	$ 4,863	₪ 20,113	₪ 28,224
Loss per share
Basic and diluted loss per share (in New Shekels per share and Dollars per share) \| (per share)	₪ 0.079	$ 0.023	₪ 0.155	₪ 0.252
Weighted average number of shares outstanding used to compute basic and diluted loss per share (in Shares)	212,642,505	212,642,505	129,426,091	111,968,663

Statements of Changes in Equity

Statements of Changes in Equity ₪ in Thousands, $ in Thousands	Share capital [member]ILS (₪)	Additional paid-in capital [member]ILS (₪)	Additional paid-in capital [member]USD ($)	Treasury shares [member]ILS (₪)	Treasury shares [member]USD ($)	Share based payments [Member]ILS (₪)	Share based payments [Member]USD ($)	Retained earnings [member]ILS (₪)	Retained earnings [member]USD ($)	ILS (₪)	USD ($)
Balance at Dec. 31, 2016		₪ 67,414		₪ (9,425)		₪ 6,217		₪ (35,719)		₪ 28,487
Issuance of share capital net of issue costs (see Note 8a3)		11,693				80				11,773
Share-based payment		642				4,742				5,384
Exercise of share options and warrants		2,470				(1,038)				1,432
Exercise of share options		620				(620)
Total comprehensive loss								(28,224)		(28,224)
Balance at Dec. 31, 2017		82,839		(9,425)		9,381		(63,943)		18,852
Issuance of ADS net of issue costs (see Note 8a4)		10,024				223				10,247
Share-based payment		186				4,351				4,537
Exercise of share options and warrants		753				(353)				400
Expiration of share options		1,283				(1,283)
Total comprehensive loss								(20,113)		(20,113)
Balance at Dec. 31, 2018		95,085		(9,425)		12,319		(84,056)		13,923
Issuance of ADS & Warrants net of issue costs (see Note 8a5)		13,505				1,509				15,014
Share-based payment		8				2,700				2,708
Total comprehensive loss								(16,808)		(16,808)	$ (4,863)
Balance at Dec. 31, 2019		₪ 108,598		₪ (9,425)		₪ 16,528		₪ (100,864)		₪ 14,837	4,293
Convenience translation in U.S. dollars (see Note 2d) (in Dollars) \| $			$ 31,423		$ (2,727)		$ 4,782		$ (29,185)		$ 4,293

Consolidated Statements of Cash

Consolidated Statements of Cash Flows ₪ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)	Dec. 31, 2017ILS (₪)
Cash Flows from Operating Activities:
Total Comprehensive Loss	₪ (16,808)	$ (4,863)	₪ (20,113)	₪ (28,224)
Adjustments to profit and loss items:
Exchange rate difference	1,036	300	(1,297)	532
Loss (Gain) from revaluation of financial assets presented at fair value through profit and loss			(397)	139
Depreciation of Right of use - Assets under operating lease	433	125
Depreciation and capital loss from sale of property, plant and equipment	373	108	459	372
Finance expenses	128	37
Issuance expenses	1,621	469
Share-based payment	2,708	784	4,537	5,384
Changes in fair value of Traded and Non-Traded Warrants To ADS	(8,643)	(2,501)	(7,719)	3,003
Adjustments to profit and loss	(2,344)	(678)	(4,417)	9,430
Changes in asset and liability items:
Decrease in other receivables	385	111	43	470
Increase (Decrease) in trade payable and other payables	(1,663)	(481)	798	407
Operating activities for changes in asset and liability	(1,278)	(370)	841	877
Cash paid and received during the year for:
Interest received	93	27	54	147
Net cash used in operating activities	(20,337)	(5,884)	(23,635)	(17,770)
Cash Flows from Investing Activities:
Proceeds received from the sale of fixed assets	6	2
Short term deposits, net			387	19,530
Restricted deposit	9	3	(22)	(165)
Marketable securities measured at fair value through profit and loss, net			13,999	(9,008)
Purchase of property, plant and equipment	(123)	(36)	(656)	(266)
Net cash provided by (used in) investing activities	(108)	(31)	13,708	10,091
Cash Flows from Financing Activities:
Exercise of warrants and stock options into shares			399	1,432
Repayment on account of lease liabilities	(522)	(151)
Issuance of share capital and warrants, net of issue costs (see note 8a5)	22,393	6,479	12,360	14,381
Net cash provided by financing activities	21,871	6,328	12,759	15,813
Exchange differences on balances of cash and cash equivalents	(1,129)	(327)	1,243	(679)
Increase in cash and cash equivalents	297	86	4,075	7,455
Balance of cash and cash equivalents at the beginning of the year	17,809	5,153	13,734	6,279
Balance of cash and cash equivalents at the end of the year	₪ 18,106	$ 5,239	17,809	13,734
(a) Non-cash activities:
Purchase of property, plant and equipment			₪ 3	77
Issuance costs				₪ 127

General

General	12 Months Ended
General	Dec. 31, 2019
Disclosure of general information about financial statements [text block] [Abstract]
Disclosure of general information about financial statements [text block]	NOTE 1: GENERAL a. Cellect Biotechnology Ltd. (formerly Cellect Biomed Ltd.) (the “Company” or “Cellect”) is incorporated in Israel. Cellect and its subsidiary, Cellect Biotherapeutics Ltd. (the “Subsidiary”) are engaged in the development of an innovative, unique technology that enables the biological filtering and commercialization of stem cells. On May 25, 2018 the Company established a US subsidiary, Cellect Biotech Inc. Cellect’s American Depository Shares (“ADSs”) and certain warrants to purchase ADSs are listed for trading on the Nasdaq Capital Market. Each ADS represents 100 ordinary shares. On September 5, 2017, the Company’s ordinary shares were voluntarily delisted from the Tel Aviv Stock Exchange (“TASE”). The ordinary shares of the Company continue to be listed on the Nasdaq Capital Market in the form of ADSs. On May 16th, 2019 the company reported that it plans to explore strategic alternatives focused on maximizing shareholder value. Potential strategic alternatives that were evaluated included, but were not limited to, an acquisition, merger, business combination, in-licensing, or other strategic transaction involving the Company or its assets. On March 4, 2020 the company reported the signing of two Letters Of Intent ( LOIs), one is a strategic commercial agreement which is binding, subject to reaching definitive agreement, and the other is contemplating a full merger (for further details see Note 13 section 3 below). On October 7, 2019, the Company, announced a 5:1 ratio changes of the Company’s American Depositary Receipt, or ADR, program. As a result, the number of ordinary shares of the Company represented by each American Depositary Share, or ADS, will be changed from twenty (20) ordinary shares to one hundred (100) ordinary shares. The effective date anticipated for the ratio change is October 23, 2019. b. Going Concern The accompanying financial statements have been prepared in conformity with International Financial Reporting Standards (IFRS), assuming that the Company will continue to operate as a going concern. During the year ended December 31, 2019, the Company incurred a net loss of NIS 16,808 ($4,863) and had negative cash flows from operating activities of NIS 21,924 ($6,342). In addition, the Company had an accumulated deficit of NIS 100,864 ($29,185) at December 31, 2019. The Company’s management plans to seek additional equity financing. The Company’s activities since inception have consisted of raising capital and performing research and development activities. As of December 31, 2019, principal commercial operations have not commenced. Successful completion of the Company’s development programs and, ultimately, the attainment of profitable operations, if any, are dependent on future events, including, among other things, its ability to obtain marketing approval from regulatory authorities and access potential markets, secure financing, develop a customer base, attract, retain and motivate qualified personnel and develop strategic alliances. The Company expects to continue to incur substantial losses over the next several years during its development phase. To fully execute its business plan, the Company will need, among other things, to complete its research and development efforts and clinical and regulatory activities. These activities may take several years and will require significant operating and capital expenditures in the foreseeable future. There can be no assurance that these activities will be successful. If the Company is not successful in these activities it could delay, limit, reduce or terminate preclinical studies, clinical trials or other research and development activities. To fund its capital needs, the Company plans to raise funds through equity or debt financings or other Additional funds may not be available when the Company needs them, on terms that are acceptable to it, or at all. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments to the carrying amounts and classifications of assets and liabilities that would result if the Company would be unable to continue as a going concern. c. The Company currently relies on a single source supplier for one of the components used for R&D. If the current supplier suffers a major natural or man-made disaster at its manufacturing facility, or if it were otherwise cease its supply, then this could result in further delays in the clinical studies and may delay product testing and potential regulatory approval until a qualified alternative supplier is identified.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2019
Disclosure of significant accounting policies [text block] [Abstract]
Disclosure of significant accounting policies [text block]	NOTE 2: SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in the consolidated 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 International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS”). The Company’s financial statements have been prepared on a cost basis, except for liability related to warrants that are measured at fair value through profit or loss. b. Consolidated financial statements: The consolidated financial statements include 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 its subsidiaries (the “Group”) are prepared as of the same dates and periods. The consolidated financial statements are prepared using uniform accounting policies by all companies in the Group. Significant intercompany balances and transactions and gains or losses resulting from intragroup transactions are eliminated in full in the consolidated financial statements. c. Functional currency, reporting currency and foreign currency: 1. Functional currency and reporting currency: The presentation currency of the financial statements is the New Israeli Shekel (“NIS”). 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 NIS. 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 are recognized in profit or loss. d. Convenience translation into U.S. dollars: The financial statements as of December 31, 2019 and for the year then ended have been translated into U.S. dollars using the exchange rate of the U.S. dollar as of December 31, 2019 (U.S. $1.00 = NIS 3.456). The translation was made solely for convenience purposes. The dollar amounts presented in these financial statements should not be construed as representing amounts that are receivable or payable in dollars or convertible into dollars, unless otherwise indicated. e. Cash and 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 Group’s cash management. f. Restricted cash: Restricted cash is primarily invested to secure credit card payments and is used as security for the Company’s lease commitment. g. 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 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. h. Property, plant and equipment: Property, plant and equipment are measured at cost, including directly attributable costs, less accumulated depreciation. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Computers and Electronic Equipment 33 Laboratory and clinical experiments equipment 15 Leasehold improvements () Office furniture and equipment 7 - 15 () Leasehold improvements are depreciated on a straight-line basis over the earlier of the lease term or the estimated useful 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. i. Research and development expenses: Research and development expenses are recognized in profit or loss when incurred. The conditions enabling capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred. j. Government grants: Government grants are recognized when there is reasonable assurance that the grants will be received, and the Company will comply with the attached conditions. Government grants received from the Israel-U.S. Binational Industrial Research and Development (“BIRD”) Foundation are recognized upon receipt as a reduction in research and development expenses, as the Company evaluated that there is reasonable assurance that the Company will not be required to pay royalties, based on the best estimate of future sales using the original effective interest method. k. 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. An impairment loss of an asset, other than goodwill, is reversed only if there have been changes in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. Reversal of an impairment loss, as above, shall not be increased above the lower of the carrying amount that would have been determined (net of depreciation or amortization) had no impairment loss been recognized for the asset in prior years and its recoverable amount. The reversal of impairment loss of an asset presented at cost is recognized in profit or loss. The Company did not recognize any impairment of non-financial assets for any of the periods presented. l. Financial instruments: Effective January 1, 2019, the Company adopted IFRS 9 “Financial Instruments.” 1. Financial Assets a) Classification: The financial assets of the Company are classified into the following two categories: (i) financial assets at fair value through profit or loss, and (ii) financial assets at amortized cost. The classification is done on the basis of the Company’s business model for managing the financial assets and the contractual cash flow characteristics of the financial assets. 1) Financial assets at amortized costs: Financial assets at amortized cost are assets held pursuant to a business model whose objective is to hold assets in order to collect 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. Financial assets at amortized cost are included in current assets, except for those with maturities greater than 12 months after the balance sheet date (in which case they are classified as non-current assets). The Company’s financial assets at amortized cost are included in other receivables and bank deposits in the consolidated statements of financial position. 2) Financial assets at fair value through profit or loss: Financial assets at fair value through profit or loss are assets not measured at amortized cost in accordance with (1)(a) above. Assets in this category are classified as current assets if they are expected to be settled within 12 months; otherwise, they are classified as non-current assets. 3) Recognition and measurement Regular purchases and sales of financial assets are recognized on the settlement date, which is the date on which the asset is delivered to the Company or delivered by the Company. Investments are initially recognized at fair value plus transaction costs for all financial assets not recorded at fair value through profit or loss, except for trade receivables, which are recognized initially at the amount of consideration that is unconditional unless they contain significant financing components. Financial assets measured at fair value through profit or loss are initially recognized at fair value, and related transaction costs are expensed to profit or loss. Financial assets are derecognized when the rights to receive cash flow from the investments have expired or have been transferred and the Company has transferred substantially all risks and rewards of ownership. Financial assets at fair value through profit or loss are subsequently recorded at fair value. Financial assets at amortized cost are measured in subsequent periods at amortized cost using the effective interest method. Gains or losses arising from changes in the fair value of financial assets at fair value through profit or loss are presented in the Statement of Comprehensive Loss under financial income or expenses. 4) Impairment The Company recognizes a loss allowance for expected credit losses on financial assets at amortized cost. At each reporting date, the Company assesses whether the credit risk on a financial instrument has increased significantly since initial recognition. If the financial instrument is determined to have low credit risk at the reporting date, the Company assumes that the credit risk on a financial instrument has not increased significantly since initial recognition. Prior to the effective date and adoption of IFRS 9, the financial assets of the Company were classified into the following categories: (i) financial assets at fair value through profit or loss, and (ii) loans and receivables. The classification depended on the purpose for which the financial assets were acquired. Also, prior to the adoption of IFRS 9, the Company assessed at December 31, 2018 whether there was any objective evidence that a financial asset or group of financial assets was impaired. 5) Financial Liabilities: a) Financial liabilities at fair value through profit or loss Warrants allotted to investors with a cashless exercise mechanism. In accordance with International Accounting Standard 32: “Financial Instruments: Presentation”, these warrants are classified as a “financial liability”. As the aforementioned liability is a non-equity derivative financial instrument, it is classified in accordance with IFRS 9 as a financial liability at fair value through profit or loss, which is measured at its fair value at each date of the balance sheet, with changes in the fair value carried to “profit from changes in fair value of warrants issued to investors” in the consolidated statement of loss and comprehensive loss. b) Financial liabilities at fair value through profit or loss Trade payables and financial liabilities included in “other liabilities” are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method. m. 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. 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 entire 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). The following table presents the Quantitative disclosures of the fair value measurement hierarchy for the Group’s liabilities. December 31, 2019 Fair value measurements using input type Level 1 Level 2 Total Financial liabilities related to Warrants to ADS (134 ) (2,038) (2,172 ) December 31, 2018 Fair value measurements using input type Level 1 Level 2 Total Financial liabilities related to Warrants to ADS (1,816 ) - (1,816 ) n. Treasury shares Treasury shares are measured at their acquisition cost and are presented as an offset against the Company’s equity. Any gain or loss deriving from the purchase, sale, issuance or cancellation of treasury shares is recognized directly in equity. o. Employee benefit liabilities: The Group has several employees benefits plans: 1. Short-term employment benefits: Short-term employee benefits are benefits that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services. These benefits include salaries, paid annual leave, paid sick leave, recreation and social security contributions and are recognized as expenses as the services are rendered. A liability in respect of a cash bonus or a profit-sharing plan is recognized when the Group has a legal or constructive obligation to make such payment as a result of past service rendered by an employee and a reliable estimate of the amount can be made. 2. Post-employment benefits: Post- employment benefit plans are normally funded by contributions to insurance companies and are classified as defined contribution plans. The Company has defined contribution plans pursuant to Section 14 of the Israeli Severance Pay Law, into which the Company pays fixed contributions and has no legal or constructive obligation to pay further contributions on account of severance pay, even if the fund does not hold sufficient amounts to pay all employee benefits relating to employee service in 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 performance of the employee’s services. p. Share-based payment transactions: The Company’s employees and other service providers are entitled to remuneration in the form of equity-settled share-based payment transactions and certain employees and other service providers are entitled to remuneration in the form of cash-settled share-based payment transactions that are measured based on the increase in the Company’s share price. Equity-settled transactions: The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at grant date. The fair value is determined using an acceptable option pricing model. As for other service providers, the cost of the transactions is measured at the fair value of the goods or services received as consideration for equity instruments granted. In case where the fair value of the goods or services received as consideration of equity instruments cannot be measured, they are measured by reference to the fair value of the 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 in which the performance or service conditions are satisfied, and ending on the date on which the relevant employees become fully entitled to the award (the “Vesting Period”). No expense is recognized for awards that do not ultimately vest, except for awards where vesting is conditional upon a market condition, which are treated as vested irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied. 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/other service provider at the modification date. If a grant of an equity instrument is cancelled, it is accounted for as if it had vested on the cancellation date and any expense not yet recognized for the grant is recognized immediately. However, if a new grant replaces the cancelled grant and is identified as a replacement grant on the grant date, the cancelled and new grants are accounted for as a modification of the original grant, as described above. q. Loss per share: Loss per share is calculated by dividing the net loss attributable to Company shareholders by the weighted number of outstanding ordinary shares during the period. Potential ordinary shares are only included in the computation of diluted loss per share when their conversion increases loss per share or decreases income per share. Potential ordinary shares that are converted during the period are included in diluted loss per share only until the conversion date and from that date in basic loss per share. r. Leases: The Company has adopted IFRS 16 retrospectively from January 1, 2019 but has not restated comparative figures for the year ended December 31, 2018 reporting period, as permitted under the modified retrospective approach. Upon the initial adoption of the new standard the Company measured the right-of-use asset at an amount equal to the lease liability, as measured on the transition date. For additional information please see Note 4.

Significant Accounting Judgment

Significant Accounting Judgments, Estimates and Assumptions Used in Preparation of the Financial Statements	12 Months Ended
	Dec. 31, 2019
Disclosure of accounting judgements and estimates [text block] [Abstract]
Disclosure of accounting judgements and estimates [text block]	NOTE 3: SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS USED IN PREPARATION OF THE FINANCIAL STATEMENTS Estimates and assumptions: The preparation of the Group’s financial statements requires management to make estimates and assumptions that have an effect on application of the accounting policies and on the reported amounts of assets, liabilities 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. ● Determining the fair value of share-based transactions The fair value of share-based transactions is determined upon initial recognition using acceptable option pricing models. The model is based on per-share price data and the exercise price and assumptions regarding expected volatility, expected life, expected dividend and risk-free interest rate.

Adoption of New and Revised Sta

Adoption of New and Revised Standards	12 Months Ended
Adoption of New and Revised Standards	Dec. 31, 2019
Disclosure of first-time adoption [text block] [Abstract]
Disclosure of first-time adoption [text block]	NOTE 4: ADOPTION OF NEW AND REVISED STANDARDS Initial application of IFRS 16 Leases: Effective January 1, 2019, the company has applied IFRS 16 Leases (as issued by the IASB in January 2016). IFRS 16 introduces new or amended requirements with respect to lease accounting. It introduces significant changes to lessee accounting by removing the distinction between operating and finance lease and requiring the recognition of a right-of-use asset and a lease liability at commencement for all leases, except for short-term leases and leases of low value assets when such recognition exemptions are adopted. The company has applied IFRS 16 in accordance with the cumulative catch-up approach using the practical expedient of calculating the liability based on the present value of the outstanding rentals and discounted on the incremental borrowing rate at the date of transition. The right of use asset was then set to equal the liability. In applying IFRS 16 for the first time, the Company used the following practical expedient permitted by the standard: Appling a single discount rate to a portfolio of leases with reasonably similar characteristics; Accounting for operating leases with a remaining lease term of less than 12 months as of January 1, 2019, as short-term leases; The Company has also elected not to reassess whether a contract is or contains a lease at the date of initial application. Instead, for contracts entered into before the transition date, the Company relied on its assessment made by applying IAS-17 and IFRIC-4 to determining whether an arrangement contains a lease. Through the end of the 2018 financial year, the leases of offices and vehicles by the Company were classified as operating leases and payments made were charged to profit or loss on a straight-line basis over the period of the lease. From January 1, 2019, the leases are recognized as right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Company. Each lease payment is allocated between the relative liability and financial cost. The financial cost is charged to profit or loss under Financial Expenses over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments (including in-substance fixed payments) and variable lease payments which are based on an index or a rate. Variable lease payments were not significant for the period. The lease payments are discounted using the rate implicit in the lease. If this rate cannot be readily determined, the lessee uses its incremental borrowing rate, being the rate that the lessee would have to pay to borrow the funds necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The company re-measures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever: The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is re-measured by discounting the revised lease payments using a revised discount rate. The lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is re-measured by discounting the revised lease payments using an unchanged discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used). A lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is re-measured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. Right-of-use assets are measured at cost, being the amount of the initial measurement of the lease liability and are subsequently measured at cost less accumulated depreciation and impairment losses. The company applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in the ‘Property, Plant and Equipment’ policy. Leases (Group as a lessee) Disclosure required by IFRS 16 Right-of-use assets Offices Vehicles Total Cost Balance as of January 1, 2019 1,317 297 1,614 Deductions during the year - 146 146 Balance as of December 31, 2019 1,317 151 1,468 Accumulated Depreciation Balance as of January 1, 2019 - - - Additions during the year 329 104 433 329 104 433 Balance as of December 31, 2019 988 47 1,035 Balance as of December 31, 2019 (convenience translation into U.S. dollars (Note 2d) ) 286 13 299 The company leases include offices and vehicles under operating lease. The average lease term is 3 years. Impact on the comprehensive loss for the year Convenience translation December 31, December 31, 2019 2019 NIS U.S. dollars Interest expenses on lease liabilities 128 37 Expense relating to short-term leases 196 57 Depreciation of right-of-use asset 433 125 757 219 Lease liabilities Convenience translation December 31, December 31, 2019 2019 N I S U.S. dollars Non-current 677 196 Current 396 115 Total lease liabilities 1,073 311 Maturity analysis of lease liabilities Convenience translation December 31, December 31, 2019 2019 N I S U.S. dollars Year 1 435 126 Year 2 413 119 Year 3 320 93 Year 4 6 2 Total undiscounted cash payments 1,174 340

Other Receivables

Other Receivables	12 Months Ended
Other Receivables	Dec. 31, 2019
Disclosure of trade and other receivables [text block] [Abstract]
Disclosure of trade and other receivables [text block]	NOTE 5: OTHER RECEIVABLES Convenience translation December 31, December 31, 2018 2019 2019 N I S U.S. dollars Other receivables 30 9 3 Government authorities 186 258 75 Prepaid expenses 600 202 58 816 469 136

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
Property, Plant and Equipment, Net	Dec. 31, 2019
Disclosure of property, plant and equipment [text block] [Abstract]
Disclosure of property, plant and equipment [text block]	NOTE 6: PROPERTY, PLANT AND EQUIPMENT, NET Balance as of December 31, 2019 Laboratory Leasehold Office furniture Computers Total Cost Balance as of January 1, 2019 1,777 396 220 359 2,752 Additions during the year 108 - - 15 123 Deductions during the year - - (1 ) (5 ) (6 ) Balance as of December 31, 2019 1,885 396 219 369 2,869 Accumulated Depreciation Balance as of January 1, 2019 536 366 45 261 1,208 Additions during the year: 280 15 20 61 376 Deductions during the year - - (*) (3 ) (3 ) Balance as of December 31, 2019 816 381 65 319 1,581 Depreciated cost as of December 31, 2019 1,069 15 154 50 1,288 Depreciated cost as of December 31, 2019 (convenience translation into U.S. dollars (Note 2d) ) 309 4 45 15 373 Balance as of December 31, 2018: Laboratory Leasehold Office furniture Computers Total Cost Balance as of January 1, 2018 1,250 384 171 295 2,100 Additions during the year 527 12 49 64 652 Balance as of December 31, 2018 1,777 396 220 359 2,752 Accumulated Depreciation Balance as of January 1, 2018 302 241 31 182 756 Additions during the year: 234 125 14 79 452 Balance as of December 31, 2018 536 366 45 261 1,208 Depreciated cost as of December 31, 2018 1,241 30 175 98 1,544

Other Payables

Other Payables	12 Months Ended
Other Payables	Dec. 31, 2019
Disclosure of Other Payables Explanatory [Abstract]
Disclosure of Other Payables Explanatory [Text Block]	NOTE 7: OTHER PAYABLES Convenience translation December 31, December 31, 2018 2019 2019 N I S U.S. dollars Employees and payroll accruals () 2,317 877 254 Accrued expenses 1,499 2,025 586 Other 196 178 51 4,012 3,080 891 () Balance includes related parties (The Company’s CEO and the Chairman of the Board of Directors).

Equity

Equity	12 Months Ended
Equity	Dec. 31, 2019
Disclosure of classes of share capital [text block] [Abstract]
Disclosure of classes of share capital [text block]	NOTE 8: EQUITY a. Changes in share capital: Number of Shares (issued Balance as of January 1, 2018 () 120,185,659 Issuance of shares and warrants 9,696,960 Exercise of share options 310,180 ADS granted 222,000 Balance as of December 31, 2018 () 130,414,799 Issuance of shares and warrants (see Note 8.5) 93,673,000 Balance as of December 31, 2019 () 224,087,799 () Net of 2,641,693 treasury shares of the Company, held by the Company. 1. In February 2016, the Company completed a private placement of shares and warrants for a total of approximately NIS 8,000 and issued 5,783,437 ordinary shares as well as 1,927,801 unlisted warrants exercisable for a period of 12 months, at an exercise price of NIS 2.1 per warrant. Participants in the private placement also included related parties and an officer of the Company. On May 16, 2016, the Company’s shareholders, at a general meeting, approved the participation of the controlling shareholder and Chairman of the Board, Nuriel Kasbian Chirich, in the private placement, and accordingly he was allotted 287,769 shares and 95,923 unlisted warrants of the Company on the same terms as the rest of the offerees. On January 9, 2017, the Company’s shareholders, at general meeting of the Company’s shareholders, approved the extension of the exercise period of the warrants until March 7, 2018. At March 7, 2018 the unlisted warrants expired. 2. On July 28, 2016, the Company completed a US initial public offering (the “IPO”) of 1,292,308 ADSs and listed warrants to purchase 969,231 ADSs (the “Listed Warrants”) at a combined price to the public of $6.50 resulting in Each Listed Warrant is exercisable into one ADS, for a period of five years at an exercise price of US$7.50 per warrant. Since the warrant exercise price is in US dollars, which is not the Company’s functional currency, the Listed Warrants were classified as a financial liability at fair value and are marked to market through profit or loss in accordance with IFRS 9. The Company granted the underwriters a 45-day over-allotment option to purchase up to 193,846 additional ADSs at a price of US$6.038 per ADS and/or additional Listed Warrants to purchase 145,385 ADSs, on the same terms as the warrants issued to the public, at a price of US$0.007 per warrant. The underwriters partially exercised the over-allotment option resulting in the issuance of 65,890 Listed Warrants. The option to the Underwriters was recognized as a share-based payment transaction in accordance with IFRS 2 and was netted off the total consideration as issuance cost. Furthermore, the Company issued to the underwriters unlisted warrants to purchase 77,538 ADSs at an exercise price of $8.80 per warrant and exercisable for a period of four years. The underwriters’ unlisted warrants were classified as a share-based payment transaction in accordance with IFRS 2 and netted off the total consideration as issuance cost. On April 4, 2017, underwriters’ warrants to purchase 61,487 ADSs were exercised. 3. On September 7, 2017, the Company sold to certain accredited investors an aggregate of 531,136 ADSs and 265,568 unregistered warrants to purchase 265,568 ADSs in a registered direct offering at $8.10 per ADS in which it raised gross proceeds of NIS 15,214, (NIS 13,970 net of all issuance costs, including share-based awards granted). An amount of NIS 11,695 out of the consideration related to the ADSs and classified as equity component, while an amount of NIS 2,481 related to the fair value of the warrants, calculate by the Black–Scholes model, to purchase ADSs and was classified as a liability. Issuance costs amounting to NIS 204 associated with the issuance of the warrants, have been recognized as finance expenses. The investor warrants were exercisable for one year from issuance and had an exercise price of $12.07 per ADS, subject to adjustment as set forth therein. The investor warrants were exercisable on a cashless basis if there were no effective registration statement registering the ADSs underlying the warrants. The Company paid approximately $140 in placement agent fees and expenses and issued unregistered placement agent warrants to purchase 7,492 ADSs on the same general terms as the investor warrants except they have an exercise price of $10.125 per ADS. On September 10, 2018 all the investor warrants and the placement agent warrants were expired. Since the warrant exercise price is in US dollars, which is not the Company’s functional currency, the unregistered warrants to purchase ADS were classified as a financial liability at fair value and are marked to market through profit or loss. The placement agent warrants were classified as a share-based payment transaction in accordance with IFRS 2 and netted off the total consideration as issuance cost. 4. On January 31, 2018, the Company sold to certain institutional investors an aggregate of 484,848 ADSs and 266,667 unregistered warrants to purchase 266,667 ADSs in a registered direct offering at $8.25 per ADS in which it raised gross proceeds of NIS 13,620 (NIS 11,865 net of all issuance costs in the amount of NIS 1,755, including share-based awards granted). An amount of NIS 10,024 out of the consideration related to the ADSs and classified as equity component, while an amount of NIS 2,113 related to the fair value of the warrants, calculate by the Black–Scholes model, to purchase ADSs and was classified as a liability. Issuance costs amounting to NIS 272 associated with the issuance of the warrants, have been recognized as finance expenses. The investor warrants may be exercised for one year from issuance and have an exercise price of $12.00 per ADS, subject to adjustment as set forth therein. The investor warrants may be exercised on a cashless basis if there is no effective registration statement registering the ADSs underlying the warrants. As part of the issuance costs, the Company paid approximately $323 in placement agent fees and expenses and issued unregistered placement agent warrants to purchase 24,242 ADSs on the same general terms as the investor warrants except they have an exercise price of $10.31 per ADS. On January 30, 2019 all the investor warrants and the placement agent warrants were expired. Since the warrant exercise price is in US dollars, which is not the Company’s functional currency, the unregistered warrants to purchase ADS were classified as a financial liability at fair value and are marked to market through profit or loss in accordance with IFRS 9. The placement agent warrants were classified as a share-based payment transaction in accordance with IFRS 2 and was netted off the total consideration as issuance cost. 5. On February 12, 2019, the Company sold to certain institutional investors an aggregate of 1,889,000 units, each consisting of (i) one ADS, and (ii) one warrant to purchase one ADS, at a public offering price of $1.50 per unit, and (b) 2,444,650 pre-funded units, each consisting of (i) one prefunded warrant to purchase one ADS, and (ii) one warrant, at a public offering price of $1.49 per Pre-funded unit. In connection with the offering, the company granted the underwriters a 45-day option to purchase up to an additional 650,070 ADSs and/or 650,070 warrants to purchase up to an additional 650,070 ADSs. The underwriters partially exercised their over-allotment option to purchase an aggregate of 350,000 additional ADS and additional warrants to purchase 650,070 ADSs. Subsequently, of the pre-funded warrants issued, the company issued 2,444,650 ADSs upon exercise of pre-funded warrants. The company raised gross proceeds of NIS 25,422 (NIS 20,796 net of all issuance costs in the amount of NIS 4,626, including share-based awards granted). An amount of NIS 13,505 out of the consideration was related to the ADSs and classified as equity component, while an amount of NIS 8,999 was related to the fair value of the non-tradable Warrants and was classified as a liability. Since the warrant exercise price is in US dollars, which is not the Company’s functional currency, the unregistered warrants to purchase ADS were classified as a financial liability at fair value and are marked to market through profit or loss in accordance with IFRS 9. The underwriters’ unlisted warrants were classified as a share-based payment transaction in accordance with IFRS 2 and netted off the total consideration as issuance cost. Furthermore, the Company issued to the underwriters unlisted warrants to purchase 109,642 ADSs at an exercise price of $1.5 per warrant and exercisable for a period of five years. The underwriters’ unlisted warrants were classified as a share-based payment transaction in accordance with IFRS 2 and netted off the total consideration as issuance cost. b. Rights related to ordinary shares All ordinary shares shall have equal rights and each ordinary share shall entitle the holder the following rights: 1. The right to receive notices of any general meeting of shareholders, to participate in meetings and vote on any matter raised in the meeting. Each ordinary share entitles its holder to one vote. 2. The right to participate in any distribution by the Company to its shareholders and receive dividends and / or bonus shares, if distributed in accordance with the Company articles of association. 3. The right to participate at the time of liquidation of the Company, in the distribution of the Company’s assets permitted to be distributed in proportion to the number of shares allocated and the degree of repayment by the shareholders, if not fully paid, and subject to the provisions of the articles of association of the Company and without prejudice to existing rights of shareholders of any kind.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
Share-Based Compensation	Dec. 31, 2019
Disclosure of share-based payment arrangements [text block] [Abstract]
Disclosure of share-based payment arrangements [text block]	NOTE 9: SHARE-BASED COMPENSATION a. In February 2014, the Company’s board of directors adopted an Employee Shares Incentive Plan (the “2014 Plan”). Under the 2014 Plan, options may be granted to employees, officers, directors, consultants, advisers and service providers of the Company. On June 20, 2019, the board of directors approved an increase to the Company’s option pool of 20,000,000 options. As a result, the Company has a total of 37,100,000 options in the pool. b. On November 23, 2015, the Company’s shareholders, at a general meeting of shareholders approved the former Deputy CEO and CFO terms of service, including a grant of options, which is an exception from the Company’s compensation policy, as further described below. The terms of service included among others, a grant of 2,658,246 options, exercisable for 2,658,246 ordinary shares, no par value, of the Company at an exercise price of NIS 1.286 per share. The total benefit in respect of the grant calculated at the grant date was NIS 3,033. On March 28, 2017, 500,000 options were exercised into 500,000 ordinary shares by the Company’s former Deputy CEO and CFO. During January 2018, 310,180 options were exercised into 310,180 ordinary shares by the Company’s former Deputy CEO and CFO. The remaining 297,420 options expired on February 28, 2018. c. Details on share-based payment for service providers: 1. On November 26, 2018 the Company issued 9,000 ADSs to a consultant. On November 12, 2018, the board of directors approved the issuance of ADSs. 2. On December 2, 2018 the Company issued 2,100 ADSs to a consultant. On November 12, 2018, the board of directors approved the issuance of ADSs. In addition, the Company issued warrants to purchase 4,500 ADSs exercisable at $4.803 per ADS for one year from the agreement date and are fully vested from the issuance date. On November 14, 2019 all the warrants were expired. 3. On May 20, 2019 the board of directors approved to a consultant a grant of 672,264 warrants, exercisable for 672,264 ADSs of the Company at an exercise price of USD 0.01 per ADS. d. Expense recognized in the financial statements: The expense that was recognized for services received from employees, directors and service providers is as follows: Convenience translation (Note 2d) Year ended December 31, Year ended December 31, 2017 2018 2019 2019 N I S U.S. dollars Research and development 1,940 807 513 148 General and administrative 3,444 3,730 2,195 636 Total share-based compensation 5,384 4,537 2,708 784 e. Activity during the year: The table below includes the number of share options, and the weighted average of their exercise prices: 2018 2019 Number of options Weighted Average Exercise price Number of options Weighted Average Exercise price NIS NIS Outstanding at beginning of year 10,752,668 1.18 13,014,147 1.18 Options exercised for shares (310,180 ) 1.29 - - Options forfeited (170,375 ) 1.34 (4,556,865 ) 0.70 Option Expired (693,756 ) 1.39 (671,438 ) 1.21 Granted 3,435,790 1.21 14,307,660 0.12 Outstanding at end of year 13,014,147 1.18 22,093,504 0.59 f. The following table summarize information about the Company’s outstanding and exercisable options granted to employees and consultants as of December 31, 2019: Exercise price (Range) Options outstanding as of December 31, 2019 Weighted average remaining contractual term Options exercisable as of December 31, 2019 Weighted average remaining contractual term (years) (years) 0.001 - 1.35 19,817,294 8.5 11,905,177 8.1 1.35 - 1.8 2,060,210 6.0 1,609,061 5.4 1.8 - 2.1 216,000 5.6 216,000 5.6 22,093,504 8.2 13,730,238 7.8 g. Measuring the fair value of share options settled by equity instruments: The Company measures the fair value of the options under the Black-Scholes model. Fair values were estimated using the following assumptions for the years ended December 31, 2018 and 2019, is as follows: 2018 2019 Dividend yield (%) 0 0 Expected volatility of the share prices (%) 59.23%-84.66% 77.75% Risk-free interest rate (%) 1.86%-3.19% 2.14% Expected life of share options (years) 1-10 10 Based on the assumptions above, the fair value of options granted in the years 2018-2019 was NIS 4,676,895 at the grant date. The determination of the grant date fair value of options using an option pricing model (the Company utilizes the Black-Scholes model) is affected by estimates and assumptions regarding several complex and subjective variables. These variables include the expected volatility of the Company’s share price over the expected term of the options, share option exercise and cancellation behaviors, risk-free interest rates and expected dividends, which are estimated as follows: 1. The expected share price volatility is based on the historical volatility in the trading price of the Company’s ordinary shares as well as comparable companies on the benchmarks of related companies. 2. The expected term of options granted is based upon the contractual life of the options and represents the period that options granted are expected to be outstanding. 3. The risk-free interest rate is based on the yield from government bonds with a term equivalent to the contractual life of the options. 4. The Company has never declared or paid any cash dividends and does not presently plan to pay cash dividends in the foreseeable future. Consequently, the Company uses an expected dividend yield of zero.

Taxes on Income

Taxes on Income	12 Months Ended
Taxes on Income	Dec. 31, 2019
Disclosure of income tax [text block] [Abstract]
Disclosure of income tax [text block]	NOTE 10: TAXES ON INCOME a. Corporate tax rates in Israel: The Israeli corporate income tax rate was 23% in 2019, 23% in 2018, and 24% in 2017 A company incorporated in the U.S. - weighted tax rate of about 21% (Federal tax, State tax and city tax of the city where the company operates). Cellect Biotech Inc is subject to the U.S. federal tax reform (Tax Cuts and Jobs Act of 2017). b. Final tax assessments: The Company and its subsidiary received final tax assessments through tax years 2012. In 2018, the Company received final tax assessments for the years 2013-2016 following an audit of the income tax of ITA. c. Net operating carry forwards losses for tax purposes and other temporary differences: As of December 31, 2019, the Company had carried forward operating losses amounting to approximately NIS 79,263. The Company did not recognize deferred tax assets for carry forward operating and capital losses and other temporary differences because their utilization in the foreseeable future is not probable.

Contingent Liabilities and Comm

Contingent Liabilities and Commitments	12 Months Ended
Contingent Liabilities and Commitments	Dec. 31, 2019
Disclosure of commitments and contingent liabilities [text block] [Abstract]
Disclosure of commitments and contingent liabilities [text block]	NOTE 11: CONTINGENT LIABILITIES AND COMMITMENTS a. Commitments 1. On September 1, 2015, the Company signed a lease agreement for new offices. The aforementioned lease agreement is for a minimum period of three years from the date of signing the agreement. On October 15, 2018 the lease agreement was extended for two additional years until October 14, 2020. During 2018, the Company signed a new lease agreement for additional offices in the same building. The aforementioned lease agreement, is for a minimum period of 18 months. The future minimum lease fees payable as of December 31, 2019 are NIS 376, NIS 376, NIS 297 for the years 2020, 2021 and 2022 respectively. The Company has entered into operating lease agreements for vehicles. These leases have an average life of three years with no option to extend the contract. The Company has the right to terminate the agreement before the end of the three years and will be required to pay an early termination penalty of between one to three months of the lease. The future minimum lease fees payable as of December 31, 2019 are NIS 58, NIS 38, NIS 23, NIS 6 for the years 2020, 2021, 2022 and 2023 respectively. 2. The Company participated in programs sponsored by the Israel-United States Binational Industrial Research and Development Foundation (BIRD) for the support of research and development activities. The Company is obligated to pay royalties to BIRD, amounting to 5% of the gross sales of the products and other related revenues developed from such activities, up to an amount of 150% from the grant received from BIRD by the Company indexed to the U.S. consumer price index. As of December 31, 2018, the Company received an aggregate grant of $120 from the BIRD Foundation in support of the development and commercialization of the Company’s stem cell selection technology in collaboration with Entegris. The Company is no longer pursuing its collaboration with Entegris and does not expect to receive additional grants in the future. b. Liens: The Company provided a NIS 51 restricted bank deposit to secure credit card payments. The Company provided a NIS 163 restricted bank deposit to secure the rent payment.

Balances and Transactions with

Balances and Transactions with Related Parties	12 Months Ended
Balances and Transactions with Related Parties	Dec. 31, 2019
Disclosure of related party [text block] [Abstract]
Disclosure of related party [text block]	NOTE 12: BALANCES AND TRANSACTIONS WITH RELATED PARTIES a. Related party balances Convenience translation (Note 2d) December 31 Year ended December 31, 2018 2019 2019 Key management personnel Other related parties Key management personnel Other related parties Key management personnel Other related parties NIS U.S. Dollars Other payables 687 848 415 108 120 31 687 848 415 108 120 31 The other payables include annual gross salaries, compensation, share based payment and accrued vacation. b. The directors and senior managers of the Company are entitled, in addition to salary, to non-cash benefits (such as a car, medical insurance, etc.). Benefits for employment of key management personnel (including directors) employed in the Company: Convenience translation (Note 2d) Year ended December 31, Year ended December 31, 2017 2018 2019 2019 No. of people Amount NIS No. of people Amount NIS No. of people Amount NIS Amount U.S. dollars Short-term employee benefits 5 7,816 8 8,790 4 5,190 1,502 c. Benefits for employment of key management personnel (including directors) that are not employed in the Company: Convenience translation (Note 2d) Year ended December 31, Year ended December 31, 2017 2018 2019 2019 No. of people Amount NIS No. of people Amount NIS No. of people Amount NIS Amount U.S. dollars Directors’ fees 8 682 7 1,027 7 636 184 8 682 7 1,027 7 636 184 d. Transactions with related parties: Convenience translation (Note 2d) Year ended December 31, Year ended December 31, 2017 2018 2019 2019 Key management personnel Related parties Key management personnel Related parties Key management personnel Related parties Key management personnel Related parties Research and development expenses 634 2,661 2,107 913 1,326 - 384 - General and administrative expenses 2,014 2,507 2,254 3,517 2,560 1,304 741 377 2,648 5,168 4,361 4,430 3,886 1,304 1,125 377 The transactions with related parties include annual gross salaries, compensation and share based payment.

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2019
Disclosure of events after reporting period [text block] [Abstract]
Disclosure of events after reporting period [text block]	NOTE 13: SUBSEQUENT EVENTS 1. On January 7, 2020, the Company entered into Securities Purchase Agreements with certain institutional investors providing for the issuance of an aggregate of 1,000,000 American Depositary Shares (the “ADSs”) each representing 100 of the Company’s ordinary shares in a registered direct offering at a purchase price of $3.00 per ADS, resulting in gross proceeds of approximately NIS 10,410 (NIS 9,115 net of all issuance costs). 2. On January 9, 2020, Mr. Kasbian Nuriel Chirich, chairman of the board of directors notified the Company that he resigns from his position as the Company’s chairman of the board as well as director. The Board of Directors elected Mr. Nahmias as a director and to serve as Chairman of the Board of Directors. 3. On March 4, 2020, the Board of Directors approved commercial Letter Of Intent (LOI) with Canndoc Ltd (“Canndoc”), a wholly owned subsidiary of Intercure Ltd. (“Intercure”). The Company will acquire from Canndoc all rights to the use of Canndoc’s products for the reduction of opioid usage, including accumulated data, as well as on-going and pipeline of clinical trials. In addition, Canndoc will supply to the Company, over the course of the next five years, with a minimum of 6 tons of GMP pharma grade cannabis products with a value of $18 million USD. The Company will have the option to extend the agreement for an additional period of 5 years, until 2029. The products will be distributed and sold on behalf of Cellect by Canndoc’ s existing distribution channels. The comapny will issue to Canndoc 1,023,720 American Depositary Receipts (“ADRs”) representing 19% of Cellect’s share capital on partially diluted basis. In addition to the strategic commercial agreement, the companies are considering expanding their collaboration and have signed a non-binding LOI for a full merger. Under preliminary details, the Company will acquire from Intercure all of Canndoc’s outstanding shares, in exchange for additional Cellect ADRs to be in total approximately 95% (approximately 93% on a fully diluted basis) of the merged company. The proposed merger is subject to definitive agreement, Board approval and customary closing conditions, including the approval of the IMCA (Israeli Medical Cannabis Agency) and Cellect’s shareholders. The parties aim to close such transaction in 2020. The parties agreed to act jointly in order to fulfill all the requirements to enable the Company to continue to trade on the NASDAQ and, for this purpose, Intercure has committed to invest a cash sum of at least $3 million USD in any public offering that Cellect may undertake, at a price of not less than $4.50 USD per ADR. 4. In December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant disruptions to its economy, it has now spread to several other countries, and infections have been reported globally. On January 30, 2020, the World Health Organization declared the outbreak a pandemic and a global emergency. In addition, several countries have imposed travel bans in response to the outbreak. To date, the pandemic and governmental responses have hampered our ability to enroll patients and conduct clinical trials. The extent to which the pandemic and governmental responses will continue to affect our ability to conduct clinical trials and otherwise affect our operations will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the pandemic, new information which may emerge concerning the severity of the coronavirus, and the actions to contain the coronavirus or treat its impact, among others. However, the continued spread of the coronavirus globally and governmental actions to contain it could adversely affect our operations. In particular, we may not be able to conduct clinical trials, because of difficulty in recruiting patients, obtaining Fas ligand and other raw materials we use in clinical trials, finding facilities in which to conduct clinical trials, enter into, or continue collaboration in, strategic relationships, and/or obtain sufficient additional sufficient funds to finance our operations, any of which could materially and adversely affect our business.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
Accounting Policies, by Policy (Policies)	Dec. 31, 2019
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 International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS”). The Company’s financial statements have been prepared on a cost basis, except for liability related to warrants that are measured at fair value through profit or loss.
Consolidated financial statements:	b. Consolidated financial statements: The consolidated financial statements include 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 its subsidiaries (the “Group”) are prepared as of the same dates and periods. The consolidated financial statements are prepared using uniform accounting policies by all companies in the Group. Significant intercompany balances and transactions and gains or losses resulting from intragroup transactions are eliminated in full in the consolidated financial statements.
Functional currency, reporting currency and foreign currency:	c. Functional currency, reporting currency and foreign currency: 1. Functional currency and reporting currency: The presentation currency of the financial statements is the New Israeli Shekel (“NIS”). 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 NIS. 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 are recognized in profit or loss.
Convenience translation into U.S. dollars:	d. Convenience translation into U.S. dollars: The financial statements as of December 31, 2019 and for the year then ended have been translated into U.S. dollars using the exchange rate of the U.S. dollar as of December 31, 2019 (U.S. $1.00 = NIS 3.456). The translation was made solely for convenience purposes. The dollar amounts presented in these financial statements should not be construed as representing amounts that are receivable or payable in dollars or convertible into dollars, unless otherwise indicated.
Cash and Cash equivalents:	e. Cash and 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 Group’s cash management.
Restricted cash:	f. Restricted cash: Restricted cash is primarily invested to secure credit card payments and is used as security for the Company’s lease commitment.
Taxes on income:	g. 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 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.
Property, plant and equipment:	h. Property, plant and equipment: Property, plant and equipment are measured at cost, including directly attributable costs, less accumulated depreciation. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Computers and Electronic Equipment 33 Laboratory and clinical experiments equipment 15 Leasehold improvements () Office furniture and equipment 7 - 15 () Leasehold improvements are depreciated on a straight-line basis over the earlier of the lease term or the estimated useful 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.
Research and development expenses:	i. Research and development expenses: Research and development expenses are recognized in profit or loss when incurred. The conditions enabling capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred.
Government grants:	j. Government grants: Government grants are recognized when there is reasonable assurance that the grants will be received, and the Company will comply with the attached conditions. Government grants received from the Israel-U.S. Binational Industrial Research and Development (“BIRD”) Foundation are recognized upon receipt as a reduction in research and development expenses, as the Company evaluated that there is reasonable assurance that the Company will not be required to pay royalties, based on the best estimate of future sales using the original effective interest method.
Impairment of non-financial assets:	k. 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. An impairment loss of an asset, other than goodwill, is reversed only if there have been changes in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. Reversal of an impairment loss, as above, shall not be increased above the lower of the carrying amount that would have been determined (net of depreciation or amortization) had no impairment loss been recognized for the asset in prior years and its recoverable amount. The reversal of impairment loss of an asset presented at cost is recognized in profit or loss. The Company did not recognize any impairment of non-financial assets for any of the periods presented.
Financial instruments:	l. Financial instruments: Effective January 1, 2019, the Company adopted IFRS 9 “Financial Instruments.” 1. Financial Assets a) Classification: The financial assets of the Company are classified into the following two categories: (i) financial assets at fair value through profit or loss, and (ii) financial assets at amortized cost. The classification is done on the basis of the Company’s business model for managing the financial assets and the contractual cash flow characteristics of the financial assets. 1) Financial assets at amortized costs: Financial assets at amortized cost are assets held pursuant to a business model whose objective is to hold assets in order to collect 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. Financial assets at amortized cost are included in current assets, except for those with maturities greater than 12 months after the balance sheet date (in which case they are classified as non-current assets). The Company’s financial assets at amortized cost are included in other receivables and bank deposits in the consolidated statements of financial position. 2) Financial assets at fair value through profit or loss: Financial assets at fair value through profit or loss are assets not measured at amortized cost in accordance with (1)(a) above. Assets in this category are classified as current assets if they are expected to be settled within 12 months; otherwise, they are classified as non-current assets. 3) Recognition and measurement Regular purchases and sales of financial assets are recognized on the settlement date, which is the date on which the asset is delivered to the Company or delivered by the Company. Investments are initially recognized at fair value plus transaction costs for all financial assets not recorded at fair value through profit or loss, except for trade receivables, which are recognized initially at the amount of consideration that is unconditional unless they contain significant financing components. Financial assets measured at fair value through profit or loss are initially recognized at fair value, and related transaction costs are expensed to profit or loss. Financial assets are derecognized when the rights to receive cash flow from the investments have expired or have been transferred and the Company has transferred substantially all risks and rewards of ownership. Financial assets at fair value through profit or loss are subsequently recorded at fair value. Financial assets at amortized cost are measured in subsequent periods at amortized cost using the effective interest method. Gains or losses arising from changes in the fair value of financial assets at fair value through profit or loss are presented in the Statement of Comprehensive Loss under financial income or expenses. 4) Impairment The Company recognizes a loss allowance for expected credit losses on financial assets at amortized cost. At each reporting date, the Company assesses whether the credit risk on a financial instrument has increased significantly since initial recognition. If the financial instrument is determined to have low credit risk at the reporting date, the Company assumes that the credit risk on a financial instrument has not increased significantly since initial recognition. Prior to the effective date and adoption of IFRS 9, the financial assets of the Company were classified into the following categories: (i) financial assets at fair value through profit or loss, and (ii) loans and receivables. The classification depended on the purpose for which the financial assets were acquired. Also, prior to the adoption of IFRS 9, the Company assessed at December 31, 2018 whether there was any objective evidence that a financial asset or group of financial assets was impaired. 5) Financial Liabilities: a) Financial liabilities at fair value through profit or loss Warrants allotted to investors with a cashless exercise mechanism. In accordance with International Accounting Standard 32: “Financial Instruments: Presentation”, these warrants are classified as a “financial liability”. As the aforementioned liability is a non-equity derivative financial instrument, it is classified in accordance with IFRS 9 as a financial liability at fair value through profit or loss, which is measured at its fair value at each date of the balance sheet, with changes in the fair value carried to “profit from changes in fair value of warrants issued to investors” in the consolidated statement of loss and comprehensive loss. b) Financial liabilities at fair value through profit or loss Trade payables and financial liabilities included in “other liabilities” are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method.
Fair value measurement:	m. 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. 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 entire 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). The following table presents the Quantitative disclosures of the fair value measurement hierarchy for the Group’s liabilities. December 31, 2019 Fair value measurements using input type Level 1 Level 2 Total Financial liabilities related to Warrants to ADS (134 ) (2,038) (2,172 ) December 31, 2018 Fair value measurements using input type Level 1 Level 2 Total Financial liabilities related to Warrants to ADS (1,816 ) - (1,816 )
Treasury shares:	n. Treasury shares Treasury shares are measured at their acquisition cost and are presented as an offset against the Company’s equity. Any gain or loss deriving from the purchase, sale, issuance or cancellation of treasury shares is recognized directly in equity.
Employee benefit liabilities:	o. Employee benefit liabilities: The Group has several employees benefits plans: 1. Short-term employment benefits: Short-term employee benefits are benefits that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services. These benefits include salaries, paid annual leave, paid sick leave, recreation and social security contributions and are recognized as expenses as the services are rendered. A liability in respect of a cash bonus or a profit-sharing plan is recognized when the Group has a legal or constructive obligation to make such payment as a result of past service rendered by an employee and a reliable estimate of the amount can be made. 2. Post-employment benefits: Post- employment benefit plans are normally funded by contributions to insurance companies and are classified as defined contribution plans. The Company has defined contribution plans pursuant to Section 14 of the Israeli Severance Pay Law, into which the Company pays fixed contributions and has no legal or constructive obligation to pay further contributions on account of severance pay, even if the fund does not hold sufficient amounts to pay all employee benefits relating to employee service in 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 performance of the employee’s services.
Share-based payment transactions:	p. Share-based payment transactions: The Company’s employees and other service providers are entitled to remuneration in the form of equity-settled share-based payment transactions and certain employees and other service providers are entitled to remuneration in the form of cash-settled share-based payment transactions that are measured based on the increase in the Company’s share price. Equity-settled transactions: The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at grant date. The fair value is determined using an acceptable option pricing model. As for other service providers, the cost of the transactions is measured at the fair value of the goods or services received as consideration for equity instruments granted. In case where the fair value of the goods or services received as consideration of equity instruments cannot be measured, they are measured by reference to the fair value of the 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 in which the performance or service conditions are satisfied, and ending on the date on which the relevant employees become fully entitled to the award (the “Vesting Period”). No expense is recognized for awards that do not ultimately vest, except for awards where vesting is conditional upon a market condition, which are treated as vested irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied. 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/other service provider at the modification date. If a grant of an equity instrument is cancelled, it is accounted for as if it had vested on the cancellation date and any expense not yet recognized for the grant is recognized immediately. However, if a new grant replaces the cancelled grant and is identified as a replacement grant on the grant date, the cancelled and new grants are accounted for as a modification of the original grant, as described above.
Loss per share:	q. Loss per share: Loss per share is calculated by dividing the net loss attributable to Company shareholders by the weighted number of outstanding ordinary shares during the period. Potential ordinary shares are only included in the computation of diluted loss per share when their conversion increases loss per share or decreases income per share. Potential ordinary shares that are converted during the period are included in diluted loss per share only until the conversion date and from that date in basic loss per share.
Leases:	r. Leases: The Company has adopted IFRS 16 retrospectively from January 1, 2019 but has not restated comparative figures for the year ended December 31, 2018 reporting period, as permitted under the modified retrospective approach. Upon the initial adoption of the new standard the Company measured the right-of-use asset at an amount equal to the lease liability, as measured on the transition date. For additional information please see Note 4.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
Significant Accounting Policies (Tables)	Dec. 31, 2019
Disclosure of significant accounting policies [text block] [Abstract]
Disclosure of Detailed Information about Useful Lives Property Plant and Equipment Explanatory [Table Text Block]	% Computers and Electronic Equipment 33 Laboratory and clinical experiments equipment 15 Leasehold improvements (*) Office furniture and equipment 7 - 15
Disclosure of fair value of financial instruments [text block]	December 31, 2019 Fair value measurements using input type Level 1 Level 2 Total Financial liabilities related to Warrants to ADS (134 ) (2,038) (2,172 ) December 31, 2018 Fair value measurements using input type Level 1 Level 2 Total Financial liabilities related to Warrants to ADS (1,816 ) - (1,816 )

Adoption of New and Revised S_2

Adoption of New and Revised Standards (Tables)	12 Months Ended
Adoption of New and Revised Standards (Tables)	Dec. 31, 2019
Disclosure of first-time adoption [text block] [Abstract]
Schedule of right-of-use assets [table text block]	Offices Vehicles Total Cost Balance as of January 1, 2019 1,317 297 1,614 Deductions during the year - 146 146 Balance as of December 31, 2019 1,317 151 1,468 Accumulated Depreciation Balance as of January 1, 2019 - - - Additions during the year 329 104 433 329 104 433 Balance as of December 31, 2019 988 47 1,035 Balance as of December 31, 2019 (convenience translation into U.S. dollars (Note 2d) ) 286 13 299
Schedule of impact on the comprehensive loss for the year [table text block]	Convenience translation December 31, December 31, 2019 2019 NIS U.S. dollars Interest expenses on lease liabilities 128 37 Expense relating to short-term leases 196 57 Depreciation of right-of-use asset 433 125 757 219
Schedule of lease liabilities [table text block]	Convenience translation December 31, December 31, 2019 2019 N I S U.S. dollars Non-current 677 196 Current 396 115 Total lease liabilities 1,073 311
Schedule of maturity analysis of lease liabilities [table text block]	Convenience translation December 31, December 31, 2019 2019 N I S U.S. dollars Year 1 435 126 Year 2 413 119 Year 3 320 93 Year 4 6 2 Total undiscounted cash payments 1,174 340

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
Other Receivables (Tables)	Dec. 31, 2019
Disclosure of trade and other receivables [text block] [Abstract]
Schedule of other receivables [table text block]	Convenience translation December 31, December 31, 2018 2019 2019 N I S U.S. dollars Other receivables 30 9 3 Government authorities 186 258 75 Prepaid expenses 600 202 58 816 469 136

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
Property, Plant and Equipment, Net (Tables)	Dec. 31, 2019
Disclosure of property, plant and equipment [text block] [Abstract]
Disclosure of detailed information about property, plant and equipment [text block]	Laboratory Leasehold Office furniture Computers Total Cost Balance as of January 1, 2019 1,777 396 220 359 2,752 Additions during the year 108 - - 15 123 Deductions during the year - - (1 ) (5 ) (6 ) Balance as of December 31, 2019 1,885 396 219 369 2,869 Accumulated Depreciation Balance as of January 1, 2019 536 366 45 261 1,208 Additions during the year: 280 15 20 61 376 Deductions during the year - - (*) (3 ) (3 ) Balance as of December 31, 2019 816 381 65 319 1,581 Depreciated cost as of December 31, 2019 1,069 15 154 50 1,288 Depreciated cost as of December 31, 2019 (convenience translation into U.S. dollars (Note 2d) ) 309 4 45 15 373 Laboratory Leasehold Office furniture Computers Total Cost Balance as of January 1, 2018 1,250 384 171 295 2,100 Additions during the year 527 12 49 64 652 Balance as of December 31, 2018 1,777 396 220 359 2,752 Accumulated Depreciation Balance as of January 1, 2018 302 241 31 182 756 Additions during the year: 234 125 14 79 452 Balance as of December 31, 2018 536 366 45 261 1,208 Depreciated cost as of December 31, 2018 1,241 30 175 98 1,544

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
Other Payables (Tables)	Dec. 31, 2019
Disclosure of Other Payables Explanatory [Abstract]
Disclosure of Detailed Information about Other Payables Explanatory [Table Text Block]	Convenience translation December 31, December 31, 2018 2019 2019 N I S U.S. dollars Employees and payroll accruals () 2,317 877 254 Accrued expenses 1,499 2,025 586 Other 196 178 51 4,012 3,080 891 () Balance includes related parties (The Company’s CEO and the Chairman of the Board of Directors).

Equity (Tables)

Equity (Tables)	12 Months Ended
Equity (Tables)	Dec. 31, 2019
Disclosure of classes of share capital [text block] [Abstract]
Disclosure of Detailed Information About Equity Explanatory [Table Text Block]	Number of Shares (issued Balance as of January 1, 2018 () 120,185,659 Issuance of shares and warrants 9,696,960 Exercise of share options 310,180 ADS granted 222,000 Balance as of December 31, 2018 () 130,414,799 Issuance of shares and warrants (see Note 8.5) 93,673,000 Balance as of December 31, 2019 () 224,087,799 () Net of 2,641,693 treasury shares of the Company, held by the Company.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
Share-Based Compensation (Tables)	Dec. 31, 2019
Disclosure of share-based payment arrangements [text block] [Abstract]
Schedule of services received from employees, directors and service providers [table text block]	Convenience translation (Note 2d) Year ended December 31, Year ended December 31, 2017 2018 2019 2019 N I S U.S. dollars Research and development 1,940 807 513 148 General and administrative 3,444 3,730 2,195 636 Total share-based compensation 5,384 4,537 2,708 784
Schedule of number of share options and weighted average exercise prices [table text block]	2018 2019 Number of options Weighted Average Exercise price Number of options Weighted Average Exercise price NIS NIS Outstanding at beginning of year 10,752,668 1.18 13,014,147 1.18 Options exercised for shares (310,180 ) 1.29 - - Options forfeited (170,375 ) 1.34 (4,556,865 ) 0.70 Option Expired (693,756 ) 1.39 (671,438 ) 1.21 Granted 3,435,790 1.21 14,307,660 0.12 Outstanding at end of year 13,014,147 1.18 22,093,504 0.59
Disclosure of transactions between related parties [text block]	Exercise price (Range) Options outstanding as of December 31, 2019 Weighted average remaining contractual term Options exercisable as of December 31, 2019 Weighted average remaining contractual term (years) (years) 0.001 - 1.35 19,817,294 8.5 11,905,177 8.1 1.35 - 1.8 2,060,210 6.0 1,609,061 5.4 1.8 - 2.1 216,000 5.6 216,000 5.6 22,093,504 8.2 13,730,238 7.8
Schedule of outstanding and exercisable options granted to employees and consultants [table text block]	2018 2019 Dividend yield (%) 0 0 Expected volatility of the share prices (%) 59.23%-84.66% 77.75% Risk-free interest rate (%) 1.86%-3.19% 2.14% Expected life of share options (years) 1-10 10

Balances and Transactions wit_2

Balances and Transactions with Related Parties (Tables)	12 Months Ended
Balances and Transactions with Related Parties (Tables)	Dec. 31, 2019
Disclosure of related party [text block] [Abstract]
Schedule of detailed information about related party balances [Table Text Block]	Convenience translation (Note 2d) December 31 Year ended December 31, 2018 2019 2019 Key management personnel Other related parties Key management personnel Other related parties Key management personnel Other related parties NIS U.S. Dollars Other payables 687 848 415 108 120 31 687 848 415 108 120 31
Schedule of benefits for employment of key management personnel (including directors) employed [Table Text Block]	Convenience translation (Note 2d) Year ended December 31, Year ended December 31, 2017 2018 2019 2019 No. of people Amount NIS No. of people Amount NIS No. of people Amount NIS Amount U.S. dollars Short-term employee benefits 5 7,816 8 8,790 4 5,190 1,502
Schedule of benefits for employment of key management personnel (including directors) not employed [Table Text Block]	Convenience translation (Note 2d) Year ended December 31, Year ended December 31, 2017 2018 2019 2019 No. of people Amount NIS No. of people Amount NIS No. of people Amount NIS Amount U.S. dollars Directors’ fees 8 682 7 1,027 7 636 184 8 682 7 1,027 7 636 184
Schedule of transactions with related parties [Table Text Block]	Convenience translation (Note 2d) Year ended December 31, Year ended December 31, 2017 2018 2019 2019 Key management personnel Related parties Key management personnel Related parties Key management personnel Related parties Key management personnel Related parties Research and development expenses 634 2,661 2,107 913 1,326 - 384 - General and administrative expenses 2,014 2,507 2,254 3,517 2,560 1,304 741 377 2,648 5,168 4,361 4,430 3,886 1,304 1,125 377

General (Details)

General (Details) ₪ in Thousands, $ in Thousands	12 Months Ended
General (Details) ₪ in Thousands, $ in Thousands	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)	Dec. 31, 2017ILS (₪)	Dec. 31, 2019USD ($)
Disclosure of general information about financial statements [text block] [Abstract]
Profit (loss)	₪ (16,808)	$ (4,863)	₪ (20,113)	₪ (28,224)
Cash flows from (used in) operating activities	(20,337)	$ (5,884)	(23,635)	₪ (17,770)
Retained earnings	₪ (100,864)		₪ (84,056)		$ (29,185)

Significant Accounting Polici_3

Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates	12 Months Ended
	Dec. 31, 2019
Computer equipment [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Property, plant and equipment, depreciation annual rates	33.00%
Laboratory Equipment [Member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Property, plant and equipment, depreciation annual rates	15.00%
Leasehold improvements [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Property, plant and equipment, depreciation annual rates		[1]
Leasehold improvements [member] \| Bottom of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Property, plant and equipment, depreciation annual rates		[1]
Leasehold improvements [member] \| Top of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Property, plant and equipment, depreciation annual rates		[1]
Office equipment [member] \| Bottom of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Property, plant and equipment, depreciation annual rates	7.00%
Office equipment [member] \| Top of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Property, plant and equipment, depreciation annual rates	15.00%

[1]	Leasehold improvements are depreciated on a straight-line basis over the earlier of the lease term or the estimated useful life of the improvement.

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of fair value measurement hierarchy - ILS (₪) ₪ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Significant Accounting Policies (Details) - Schedule of fair value measurement hierarchy [Line Items]
Financial liabilities related to Warrants to ADS	₪ (2,172)	₪ (1,816)
Level 1 of fair value hierarchy [member]
Significant Accounting Policies (Details) - Schedule of fair value measurement hierarchy [Line Items]
Financial liabilities related to Warrants to ADS	(134)	₪ (1,816)
Level 2 of fair value hierarchy [member]
Significant Accounting Policies (Details) - Schedule of fair value measurement hierarchy [Line Items]
Financial liabilities related to Warrants to ADS	₪ (2,038)

Adoption of New and Revised S_3

Adoption of New and Revised Standards (Details)	12 Months Ended
Adoption of New and Revised Standards (Details)	Dec. 31, 2019
Disclosure of first-time adoption [text block] [Abstract]
Operating lease term	12 months
Average lease term	3 years

Adoption of New and Revised S_4

Adoption of New and Revised Standards (Details) - Schedule of right-of-use assets - 12 months ended Dec. 31, 2019 - Right-of-use assets [member] ₪ in Thousands, $ in Thousands	ILS (₪)	USD ($)
Adoption of New and Revised Standards (Details) - Schedule of right-of-use assets [Line Items]
Balance as of January 1, 2019	₪ 1,614
Deductions during the year	146
Balance as of December 31, 2019	1,468
Balance as of January 1, 2019
Additions during the year	433
Total	433
Balance as of December 31, 2019	1,035
Balance as of December 31, 2019 (convenience translation into U.S. dollars (Note 2d)) (in Dollars) \| $		$ 299
Offices [Member]
Adoption of New and Revised Standards (Details) - Schedule of right-of-use assets [Line Items]
Balance as of January 1, 2019	1,317
Balance as of December 31, 2019	1,317
Balance as of January 1, 2019
Additions during the year	329
Total	329
Balance as of December 31, 2019	988
Balance as of December 31, 2019 (convenience translation into U.S. dollars (Note 2d)) (in Dollars) \| $		286
Vehicles [member]
Adoption of New and Revised Standards (Details) - Schedule of right-of-use assets [Line Items]
Balance as of January 1, 2019	297
Deductions during the year	146
Balance as of December 31, 2019	151
Balance as of January 1, 2019
Additions during the year	104
Total	104
Balance as of December 31, 2019	₪ 47
Balance as of December 31, 2019 (convenience translation into U.S. dollars (Note 2d)) (in Dollars) \| $		$ 13

Adoption of New and Revised S_5

Adoption of New and Revised Standards (Details) - Schedule of impact on the comprehensive loss for the year - 12 months ended Dec. 31, 2019 ₪ in Thousands, $ in Thousands	ILS (₪)	USD ($)
Schedule of impact on the comprehensive loss for the year [Abstract]
Interest expenses on lease liabilities	₪ 128	$ 37
Expense relating to short-term leases	196	57
Depreciation of right-of-use asset	433	125
Total	₪ 757	$ 219

Adoption of New and Revised S_6

Adoption of New and Revised Standards (Details) - Schedule of lease liabilities - Dec. 31, 2019 ₪ in Thousands, $ in Thousands	ILS (₪)	USD ($)
Schedule of lease liabilities [Abstract]
Non-current	₪ 677	$ 196
Current	396	115
Total lease liabilities	₪ 1,073	$ 311

Adoption of New and Revised S_7

Adoption of New and Revised Standards (Details) - Schedule of maturity analysis of lease liabilities - Dec. 31, 2019 ₪ in Thousands, $ in Thousands	ILS (₪)	USD ($)
Adoption of New and Revised Standards (Details) - Schedule of maturity analysis of lease liabilities [Line Items]
Total undiscounted cash payments	₪ 1,174	$ 340
Not later than one year [member]
Adoption of New and Revised Standards (Details) - Schedule of maturity analysis of lease liabilities [Line Items]
Total undiscounted cash payments	435	126
Later than one year [member]
Adoption of New and Revised Standards (Details) - Schedule of maturity analysis of lease liabilities [Line Items]
Total undiscounted cash payments	413	119
Later than two years and not later than three years [member]
Adoption of New and Revised Standards (Details) - Schedule of maturity analysis of lease liabilities [Line Items]
Total undiscounted cash payments	320	93
Later than three years and not later than four years [member]
Adoption of New and Revised Standards (Details) - Schedule of maturity analysis of lease liabilities [Line Items]
Total undiscounted cash payments	₪ 6	$ 2

Other Receivables (Details) - S

Other Receivables (Details) - Schedule of other receivables ₪ in Thousands, $ in Thousands	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)
Schedule of other receivables [Abstract]
Other receivables	₪ 9	$ 3	₪ 30
Government authorities	258	75	186
Prepaid expenses	202	58	600
Total other receivables	₪ 469	$ 136	₪ 816

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment, net ₪ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)
Cost
Cost, Beginning Balance	₪ 2,752		₪ 2,100
Additions during the year	123		652
Deductions during the year	(6)
Cost, Ending Balance	2,869		2,752
Accumulated Depreciation
Accumulated Depreciation, Beginning Balance	1,208		756
Additions during the year:	376		452
Deductions during the year	(3)
Accumulated Depreciation, Ending Balance	1,581		1,208
Depreciated cost	1,288		1,544
Depreciated cost (convenience translation into U.S. dollars (Note 2d)) (in Dollars) \| $		$ 373
Laboratory Equipment [Member]
Cost
Cost, Beginning Balance	1,777		1,250
Additions during the year	108		527
Deductions during the year
Cost, Ending Balance	1,885		1,777
Accumulated Depreciation
Accumulated Depreciation, Beginning Balance	536		302
Additions during the year:	280		234
Deductions during the year
Accumulated Depreciation, Ending Balance	816		536
Depreciated cost	1,069		1,241
Depreciated cost (convenience translation into U.S. dollars (Note 2d)) (in Dollars) \| $		309
Leasehold improvements [member]
Cost
Cost, Beginning Balance	396		384
Additions during the year			12
Deductions during the year
Cost, Ending Balance	396		396
Accumulated Depreciation
Accumulated Depreciation, Beginning Balance	366		241
Additions during the year:	15		125
Deductions during the year
Accumulated Depreciation, Ending Balance	381		366
Depreciated cost	15		30
Depreciated cost (convenience translation into U.S. dollars (Note 2d)) (in Dollars) \| $		4
Office furniture and equipment [Member]
Cost
Cost, Beginning Balance	220		171
Additions during the year			49
Deductions during the year	(1)
Cost, Ending Balance	219		220
Accumulated Depreciation
Accumulated Depreciation, Beginning Balance	45		31
Additions during the year:	20		14
Deductions during the year
Accumulated Depreciation, Ending Balance	65		45
Depreciated cost	154		175
Depreciated cost (convenience translation into U.S. dollars (Note 2d)) (in Dollars) \| $		45
Computers [Member]
Cost
Cost, Beginning Balance	359		295
Additions during the year	15		64
Deductions during the year	(5)
Cost, Ending Balance	369		359
Accumulated Depreciation
Accumulated Depreciation, Beginning Balance	261		182
Additions during the year:	61		79
Deductions during the year	(3)
Accumulated Depreciation, Ending Balance	319		261
Depreciated cost	₪ 50		₪ 98
Depreciated cost (convenience translation into U.S. dollars (Note 2d)) (in Dollars) \| $		$ 15

Other Payables (Details) - Sche

Other Payables (Details) - Schedule of other payables ₪ in Thousands, $ in Thousands		Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)
Schedule of other payables [Abstract]
Employees and payroll accruals	[1]	₪ 877	$ 254	₪ 2,317
Accrued expenses		2,025	586	1,499
Other		178	51	196
Other Payables		₪ 3,080	$ 891	₪ 4,012

[1]	Balance includes related parties (The Company's CEO and the Chairman of the Board of Directors).

Equity (Details)

Equity (Details) ₪ / shares in Units, $ / shares in Units, ₪ in Thousands, $ in Thousands

Feb. 12, 2019ILS (₪)shares

Feb. 12, 2019ILS (₪)$ / shares

Sep. 07, 2017ILS (₪)shares

Sep. 07, 2017USD ($)$ / sharesshares

Apr. 04, 2016shares

Jan. 31, 2018ILS (₪)shares

Jan. 31, 2018USD ($)$ / sharesshares

Jul. 28, 2016ILS (₪)₪ / sharesshares

Jul. 28, 2016ILS (₪)$ / shares

May 16, 2016shares

Feb. 29, 2016ILS (₪)₪ / sharesshares

Dec. 31, 2019shares

Dec. 31, 2018shares

Dec. 31, 2017shares

Equity (Details) [Line Items]

Treasury shares

2,641,693

Private placement of shares and warrants (in New Shekels) | ₪

₪ 8,000

Issued ordinary shares

5,783,437

Unlisted warrants exercisable

1,927,801

Warrants exercisable term

12 months

Warrant exercise price | ₪ / shares

₪ 2.1

Private placement allotted shares

287,769

Unlisted warrants

95,923

Inintial public offiering of ADS shares

1,292,308

Warrants to purchase ADSs

969,231

Combined price to public (in Dollars per share) | $ / shares

$ 6.50

Gross proceeds (in New Shekels) | ₪

₪ 32,107

Issuance costs (in New Shekels) | ₪

25,820

Amount of consideration related to ADSs (in New Shekels) | ₪

23,269

Fair value of the warrants (in New Shekels) | ₪

₪ 2,113

3,173

$ 3,173

Issuance cost of warrants have been recognized as finance expenses (in New Shekels) | ₪

₪ 622

Warrants exercisable, description

Each Listed Warrant is exercisable into one ADS, for a period of five years at an exercise price of US$7.50 per warrant.

Over-allotment Option [Member]

Equity (Details) [Line Items]

Warrants to purchase ADSs

145,385

Warrants exercisable, description

ADSs at a price of US$6.038 per ADS and/or additional Listed Warrants to purchase 145,385 ADSs, on the same terms as the warrants issued to the public, at a price of US$0.007 per warrant.

Option to purchase ADSs shares

193,846

Issuance of listed warrants

65,890

Underwriters [Member]

Equity (Details) [Line Items]

Warrant exercise price | (per share)

$ 1.5

₪ 8.80

Warrants to purchase ADSs

109,642

61,487

77,538

Warrants exercisable, description

five years

four years

Accredited Investors [Member]

Equity (Details) [Line Items]

Warrant exercise price | $ / shares

$ 10.125

Warrants to purchase ADSs

265,568

Gross proceeds (in New Shekels) | ₪

₪ 15,214

Issuance costs (in New Shekels) | ₪

13,970

Amount of consideration related to ADSs (in New Shekels) | ₪

11,695

Fair value of the warrants (in New Shekels) | ₪

2,481

Issuance cost of warrants have been recognized as finance expenses (in New Shekels) | ₪

₪ 204

Warrants exercisable, description

The investor warrants were exercisable for one year from issuance and had an exercise price of $12.07 per ADS, subject to adjustment as set forth therein.

Aggregate of ADSs

531,136

Aggregate of unregistered warrants

265,568

Registered direct offering per ADS (in Dollars per share) | $ / shares

$ 8.10

Placement agent fees and expenses (in Dollars) | $

$ 140

Issued unregistered placement agent warrants to purchase ADSs

7,492

Institutional Investors [Member]

Equity (Details) [Line Items]

Warrant exercise price | $ / shares

$ 10.31

Warrants to purchase ADSs

650,070

266,667

Gross proceeds (in New Shekels) | ₪

₪ 25,422

₪ 13,620

Issuance costs (in New Shekels) | ₪

20,796

11,865

Amount of consideration related to ADSs (in New Shekels) | ₪

13,505

10,024

Fair value of the warrants (in New Shekels) | ₪

₪ 8,999

$ 8,999

Issuance cost of warrants have been recognized as finance expenses (in New Shekels) | ₪

₪ 272

Warrants exercisable, description

The investor warrants may be exercised for one year from issuance and have an exercise price of $12.00 per ADS, subject to adjustment as set forth therein.

Option to purchase ADSs shares

350,000

Aggregate of ADSs

484,848

Aggregate of unregistered warrants

266,667

Registered direct offering per ADS (in Dollars per share) | $ / shares

$ 8.25

Placement agent fees and expenses (in Dollars) | $

$ 323

Issued unregistered placement agent warrants to purchase ADSs

24,242

Share-based awards granted (in New Shekels) | ₪

₪ 4,626

₪ 1,755

Description of sale of stock units

the Company sold to certain institutional investors an aggregate of 1,889,000 units, each consisting of (i) one ADS, and (ii) one warrant to purchase one ADS, at a public offering price of $1.50 per unit, and (b) 2,444,650 pre-funded units, each consisting of (i) one prefunded warrant to purchase one ADS, and (ii) one warrant, at a public offering price of $1.49 per Pre-funded unit. In connection with the offering, the company granted the underwriters a 45-day option to purchase up to an additional 650,070 ADSs and/or 650,070 warrants to purchase up to an additional 650,070 ADSs.

Issued ADSs upon exercise of pre-funded warrants

2,444,650

Equity (Details) - Schedule of

Equity (Details) - Schedule of changes in share capital - shares		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
Schedule of changes in share capital [Abstract]
Balance	[1]	130,414,799	120,185,659
Issuance of shares and warrants		93,673,000	9,696,960
Exercise of share options			310,180
ADS granted			222,000
Balance	[1]	224,087,799	130,414,799

[1]	Net of 2,641,693 treasury shares of the Company, held by the Company.

Share-Based Compensation (Detai

Share-Based Compensation (Details)

Dec. 02, 2018shares

Nov. 12, 2018$ / shares

Jun. 20, 2019shares

May 20, 2019$ / sharesshares

Nov. 26, 2018shares

Feb. 28, 2018shares

Jan. 31, 2018shares

Mar. 28, 2017shares

Feb. 29, 2016₪ / shares

Nov. 23, 2015₪ / sharesshares

Mar. 23, 2015₪ / shares

Dec. 31, 2019ILS (₪)

Dec. 31, 2018ILS (₪)

Share-Based Compensation (Details) [Line Items]

Warrant exercise price | ₪ / shares

₪ 2.1

Fair value of the options, grants (in New Shekels) | ₪

₪ 4,676,895

2014 Plan [member]

Share-Based Compensation (Details) [Line Items]

Options pooled

20,000,000

Total options pooled

37,100,000

Consultant [member]

Share-Based Compensation (Details) [Line Items]

Warrant exercise price | $ / shares

$ 4.803

$ 0.01

Shares issued to consultants

2,100

9,000

Number of warrants issued

4,500

672,264

Warrants exercisable

672,264

Chief Executive Officer And Chief Financial Officer [Member]

Share-Based Compensation (Details) [Line Items]

Number of options granted

2,658,246

Options exercisable

310,180

500,000

2,658,246

Warrant exercise price | ₪ / shares

₪ 1.286

Total benefit received from grant (in New Shekels per share) | ₪ / shares

₪ 3,033

Ordinary shares exercisable

310,180

500,000

Remaining options expired

297,420

Share-Based Compensation (Det_2

Share-Based Compensation (Details) - Schedule of services received from employees, directors and service providers - Employees, directors and service providers [member] ₪ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)	Dec. 31, 2017ILS (₪)
Share-Based Compensation (Details) - Schedule of services received from employees, directors and service providers [Line Items]
Total share-based compensation	₪ 2,708	$ 784	₪ 4,537	₪ 5,384
Research and development [member]
Share-Based Compensation (Details) - Schedule of services received from employees, directors and service providers [Line Items]
Total share-based compensation	513	148	807	1,940
General and administrative [member]
Share-Based Compensation (Details) - Schedule of services received from employees, directors and service providers [Line Items]
Total share-based compensation	₪ 2,195	$ 636	₪ 3,730	₪ 3,444

Share-Based Compensation (Det_3

Share-Based Compensation (Details) - Schedule of number of share options and weighted average exercise prices - Options [member] - ₪ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-Based Compensation (Details) - Schedule of number of share options and weighted average exercise prices [Line Items]
Outstanding at beginning of year	13,014,147	10,752,668
Outstanding at beginning of year	₪ 1.18	₪ 1.18
Options exercised for shares		(310,180)
Options exercised for shares		₪ 1.29
Options forfeited	(4,556,865)	(170,375)
Options forfeited	₪ 0.70	₪ 1.34
Option Expired	(671,438)	(693,756)
Option Expired	₪ 1.21	₪ 1.39
Granted	14,307,660	3,435,790
Granted	₪ 0.12	₪ 1.21
Outstanding at end of year	22,093,504	13,014,147
Outstanding at end of year	₪ 0.59	₪ 1.18

Share-Based Compensation (Det_4

Share-Based Compensation (Details) - Schedule of outstanding and exercisable options granted to employees and consultants - Employees and consultants [member]	12 Months Ended
	Dec. 31, 2019₪ / sharesshares
Share-Based Compensation (Details) - Schedule of outstanding and exercisable options granted to employees and consultants [Line Items]
Options outstanding	22,093,504
Weighted average remaining contractual term (years)	8 years 73 days
Options exercisable	13,730,238
Weighted average remaining contractual term (years)	7 years 292 days
Exercise price one [member]
Share-Based Compensation (Details) - Schedule of outstanding and exercisable options granted to employees and consultants [Line Items]
Exercise price (Range), minimum \| ₪ / shares	₪ 0.001
Exercise price (Range), maximum \| ₪ / shares	₪ 1.35
Options outstanding	19,817,294
Weighted average remaining contractual term (years)	8 years 6 months
Options exercisable	11,905,177
Weighted average remaining contractual term (years)	8 years 36 days
Exercise Price Two [member]
Share-Based Compensation (Details) - Schedule of outstanding and exercisable options granted to employees and consultants [Line Items]
Exercise price (Range), minimum \| ₪ / shares	₪ 1.35
Exercise price (Range), maximum \| ₪ / shares	₪ 1.8
Options outstanding	2,060,210
Weighted average remaining contractual term (years)	6 years
Options exercisable	1,609,061
Weighted average remaining contractual term (years)	5 years 146 days
Exercise Price Three [member]
Share-Based Compensation (Details) - Schedule of outstanding and exercisable options granted to employees and consultants [Line Items]
Exercise price (Range), minimum \| ₪ / shares	₪ 1.8
Exercise price (Range), maximum \| ₪ / shares	₪ 2.1
Options outstanding	216,000
Weighted average remaining contractual term (years)	5 years 219 days
Options exercisable	216,000
Weighted average remaining contractual term (years)	5 years 219 days

Share-Based Compensation (Det_5

Share-Based Compensation (Details) - Schedule of outstanding and exercisable options granted to employees and consultants	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-Based Compensation (Details) - Schedule of outstanding and exercisable options granted to employees and consultants [Line Items]
Dividend yield (%)	0.00%	0.00%
Expected volatility of the share prices (%)	77.75%
Risk-free interest rate (%)	2.14%
Expected life of share options (years)	10 years
Bottom of range [member]
Share-Based Compensation (Details) - Schedule of outstanding and exercisable options granted to employees and consultants [Line Items]
Expected volatility of the share prices (%)		59.23%
Risk-free interest rate (%)		1.86%
Expected life of share options (years)		1 year
Top of range [member]
Share-Based Compensation (Details) - Schedule of outstanding and exercisable options granted to employees and consultants [Line Items]
Expected volatility of the share prices (%)		84.66%
Risk-free interest rate (%)		3.19%
Expected life of share options (years)		10 years

Taxes on Income (Details)

Taxes on Income (Details) - ILS (₪)	12 Months Ended
Taxes on Income (Details) - ILS (₪)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of income tax [text block] [Abstract]
Israeli corporate income tax rate	23.00%	23.00%	24.00%
U.S. - weighted tax rate	21.00%
Carryforward operating losses (in New Shekels)	₪ 79,263

Contingent Liabilities and Co_2

Contingent Liabilities and Commitments (Details) ₪ in Thousands, $ in Thousands	Oct. 15, 2018	Sep. 01, 2015	Dec. 31, 2019ILS (₪)	Dec. 31, 2018USD ($)
Contingent Liabilities and Commitments (Details) [Line Items]
Future minimum lease fees payable 2021			₪ 376
Commitments agreement, description			Israel-United States Binational Industrial Research and Development Foundation (BIRD) for the support of research and development activities. The Company is obligated to pay royalties to BIRD, amounting to 5% of the gross sales of the products and other related revenues developed from such activities, up to an amount of 150% from the grant received from BIRD by the Company indexed to the U.S. consumer price index.
Aggregate grant value received (in Dollars) \| $				$ 120
Restricted bank deposit to secure credit card payments			₪ 51
Restricted bank deposit to secure the rent payment			163
New Offices [Member]
Contingent Liabilities and Commitments (Details) [Line Items]
Minimum lease agreement term		3 years		18 months
Lease agreement term, description	the lease agreement was extended for two additional years until October 14, 2020.
Future minimum lease fees payable 2020			376
Future minimum lease fees payable 2022			₪ 297
Vehicles [member]
Contingent Liabilities and Commitments (Details) [Line Items]
Lease agreement term, description			These leases have an average life of three years with no option to extend the contract. The Company has the right to terminate the agreement before the end of the three years and will be required to pay an early termination penalty of between one to three months of the lease.
Future minimum lease fees payable 2020			₪ 58
Future minimum lease fees payable 2021			38
Future minimum lease fees payable 2022			23
Future minimum lease fees payable 2023			₪ 6

Balances and Transactions wit_3

Balances and Transactions with Related Parties (Details) - Schedule of related party balances ₪ in Thousands, $ in Thousands	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)
Key management personnel of entity or parent [member]
Balances and Transactions with Related Parties (Details) - Schedule of related party balances [Line Items]
Other payables	₪ 415	$ 120	₪ 687
Total	415	120	687
Other related parties [member]
Balances and Transactions with Related Parties (Details) - Schedule of related party balances [Line Items]
Other payables	108	31	848
Total	₪ 108	$ 31	₪ 848

Balances and Transactions wit_4

Balances and Transactions with Related Parties (Details) - Schedule of benefits for employment of key management personnel (including directors) employed ₪ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)	Dec. 31, 2017ILS (₪)
Schedule of benefits for employment of key management personnel (including directors) employed [Abstract]
Number of people	4	4	8	5
Short-term employee benefits	₪ 5,190	$ 1,502	₪ 8,790	₪ 7,816

Balances and Transactions wit_5

Balances and Transactions with Related Parties (Details) - Schedule of benefits for employment of key management personnel (including directors) not employed ₪ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)	Dec. 31, 2017ILS (₪)
Balances and Transactions with Related Parties (Details) - Schedule of benefits for employment of key management personnel (including directors) not employed [Line Items]
No. of people	7	7	7	8
Amount	₪ 636	$ 184	₪ 1,027	₪ 682
Directors Fees [Member]
Balances and Transactions with Related Parties (Details) - Schedule of benefits for employment of key management personnel (including directors) not employed [Line Items]
No. of people	7	7	7	8
Amount	₪ 636	$ 184	₪ 1,027	₪ 682

Balances and Transactions wit_6

Balances and Transactions with Related Parties (Details) - Schedule of transactions with related parties ₪ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019ILS (₪)	Dec. 31, 2019USD ($)	Dec. 31, 2018ILS (₪)	Dec. 31, 2017ILS (₪)
Key management personnel of entity or parent [member]
Balances and Transactions with Related Parties (Details) - Schedule of transactions with related parties [Line Items]
Research and development expenses	₪ 1,326	$ 384	₪ 2,107	₪ 634
General and administrative expenses	2,560	741	2,254	2,014
Total	3,886	1,125	4,361	2,648
Related parties [member]
Balances and Transactions with Related Parties (Details) - Schedule of transactions with related parties [Line Items]
Research and development expenses			913	2,661
General and administrative expenses	1,304	377	3,517	2,507
Total	₪ 1,304	$ 377	₪ 4,430	₪ 5,168

Subsequent Events (Details)

Subsequent Events (Details)	12 Months Ended
Subsequent Events (Details)	Dec. 31, 2019$ / sharesshares
January 7, 2020 [Member] \| Securities Purchase Agreements [Member]
Subsequent Events (Details) [Line Items]
Issuance of aggregate American Depositary Shares	1,000,000
Ordinary shares in registered direct offering	100
Purchase price per ADS (in Dollars per share) \| $ / shares	$ 3
March 4, 2020 [Member] \| Canndoc Ltd [Member]
Subsequent Events (Details) [Line Items]
Description of business acquisition	The Company will acquire from Canndoc all rights to the use of Canndoc’s products for the reduction of opioid usage, including accumulated data, as well as on-going and pipeline of clinical trials. In addition, Canndoc will supply to the Company, over the course of the next five years, with a minimum of 6 tons of GMP pharma grade cannabis products with a value of $18 million USD. The Company will have the option to extend the agreement for an additional period of 5 years, until 2029.
Issue to american depositary receipts	1,023,720
Percentage of share capital on partially diluted basis	19.00%
Description of strategic commercial agreement	In addition to the strategic commercial agreement, the companies are considering expanding their collaboration and have signed a non-binding LOI for a full merger. Under preliminary details, the Company will acquire from Intercure all of Canndoc’s outstanding shares, in exchange for additional Cellect ADRs to be in total approximately 95% (approximately 93% on a fully diluted basis) of the merged company. The proposed merger is subject to definitive agreement, Board approval and customary closing conditions, including the approval of the IMCA (Israeli Medical Cannabis Agency) and Cellect’s shareholders. The parties aim to close such transaction in 2020. The parties agreed to act jointly in order to fulfill all the requirements to enable the Company to continue to trade on the NASDAQ and, for this purpose, Intercure has committed to invest a cash sum of at least $3 million USD in any public offering that Cellect may undertake, at a price of not less than $4.50 USD per ADR.