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SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Dec. 31, 2023 | Dec. 31, 2022
Share-based compensation | $ 453 | $ 412 | $ 1,394 | $ 1,752
Research and development expense | $ 1,169 | $ 1,617 | 5,724 | 7,736
Research and Development Expense [Member] |  |  |  |
Payroll and related expenses |  |  | 2,455 | 3,558
Share-based compensation |  |  | 407 | 387
Professional services |  |  | 1,842 | 2,097
Materials |  |  | 520 | 559
Patents |  |  | 157 | 341
Rent |  |  | 213 | 224
Office and maintenance expenses |  |  | 55 | 100
Depreciation |  |  | 106 | 102
Other |  |  | 248 | 368
Less - grants |  |  | (279) |
Research and development expense |  |  | $ 5,724 | $ 7,736

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- Definition Amount of expense for research and development. Includes, but is not limited to, cost for computer software product to be sold, leased, or otherwise marketed and writeoff of research and development assets acquired in transaction other than business combination or joint venture formation or both. Excludes write-down of intangible asset acquired in business combination or from joint venture formation or both, used in research and development activity. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 730 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482916/730-10-50-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 912 -SubTopic 730 -Name Accounting Standards Codification -Section 25 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479532/912-730-25-1 + Details
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