Company: INCR
Filing Date: 2025-05-01
Form Type: 20-F
Source: 0001641172-25-007971
Chunk: 199

Company: Intercure Ltd.
Filing Date: 2025-05-01
Form: 20-F
Item: Item 18
Chunk 199
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 the amount of NIS 14,530 thousand. 
 

F.                                 Taxes                              
     on income which are included in the statements of profit or loss.
----------------------------------------------------------------------
 
For the year ended December 31
 
 Schedule of Components of Taxes
 
                                  2024                          2023                          2022             
---------------------------------------------------------------------------------------------------------------
                            NIS in thousands              NIS in thousands                 NIS in thousands    
Current tax expense                        (846   )                     6,294                        17,708    
Deferred tax (income)                   (13,684   )                    (4,046   )                   (17,615   )
Tax expense (benefit)                   (14,530   )                     2,248                            93    

F-45
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Note 15 – Taxes on Income: (Cont.)
 

G.                                               A                                            
     reconciliation between the theoretical tax on earnings before income and tax expenses for
                                     the year ended December 31                               
----------------------------------------------------------------------------------------------
    Schedule of Reconciliation Between Tax on Earnings Before Income and Tax Expenses
 
                                                                                                                           2024                  2023                  2022         
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                                                NIS in thousands    
Loss (Profit) before taxes on income                                                                                          87,323                61,285               (43,842   )
tax rate                                                                                                                          23   %                23   %                23   %
Total tax benefit (expense) at applicable tax rate                                                                            20,084                14,096               (10,084   )
Nondeductible expenses                                                                                                          (916   )              (482   )            (2,999   )
Nondeductible Share-based payment                                                                                               (525   )              (596   )            (2,049   )
Creation of deferred taxes for tax losses from previous years for which deferred taxes were not created in the past                -                     -                12,837    
Change in temporary differences for which deferred taxes are not recognized                                                   (2,199   )               529                (1,075   )
Impairment losses on goodwill                                                                                                                      (14,513   )                 -    
Other permanent differences                                                                                                   (1,914   )            (1,282   )             3,277    
Income tax benefit (expense)                                                                                                  14,530                (2,248   )               (93   )
Note 16 – Commitments, Charges and Contingent Liabilities
 

A.   Engagements
----------------

  1.                                                 Canndoc