Utilize the input text as a context reference, choose the right relationship between ILS and company from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

Now for the financial aspect, the company raised ILS 26 million, dilute the shareholders.

Answer: legal_form