Company: BWAY
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0001171843-25-006185
Chunk: 8

Company: Brainsway Ltd.
Filing Date: 2025-09-30
Form: 6-K
Chunk 8
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                     |         |     |   |         |     |   |       |     |              |         |   |     |   |        |   |
| Assets                                                   |     |                     |         |     |   |         |     |   |       |     |              |         |   |     |   |        |   |
| Non-listed equity                                        
 investments (b)                                          |     |                     |       — |     |   |   5,000 |     |   | 5,000 |     |              |       — |   |     |   |      — |   |
| Total current                                            
 financial assets                                         |     | $                   |     949 |     | $ |       — |     | $ |   949 |     | $            |       — |   |     | $ |      — |   |
| Total non-current                                        
 financial assets                                         |     | $                   |     459 |     | $ |   5,000 |     | $ | 5,459 |     | $            |       — |   |     | $ |      — |   |
| Total non-current                                        
 financial liabilities                                    |     | $                   |       — |     | $ |       — |     | $ |     — |     | $            |   2,429 |   |     | $ |  2,429 |   |

During the six-month period ending June 30, 2025, there were
no material changes in the Company’s risk management policies. However, the Company recorded the following notable financial instrument
activities:

| a. | Derivative financial instruments |

The Company has entered several foreign currency forward contracts
to protect against changes in the value of forecasted cash flow relating to salaries and related payments, service providers, and office
rent expenses denominated in NIS. These contracts are designated as derivative financial instruments measured at fair value through profit
or loss, in accordance with IFRS 9.

During the six months periods ended June 30, 2025, and 2024, the
Company recognized a gain of $1,443, and a loss of $69, respectively on the financial investments denominated in New Israeli Shekels (NIS),
due to the appreciation of ILS relative to the U.S. Dollar. The gain was recorded in profit or loss, consistent with the instrument's
classification under IFRS 9.

| b. | Investment in Stella Ltd. |