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SEGMENT REPORTING | 12 Months Ended
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Dec. 31, 2024
Segment Reporting [Abstract] |
SEGMENT REPORTING | NOTE 14 – SEGMENT REPORTING Segment information is prepared on the same basis that the Company’s chief operating decision maker (“CODM”), the Chief Executive Officer, manages the business, makes business decisions and assesses performance. The Company has one operating and reportable segment, which is the development of robotic devices for endoluminal surgery. See Note 1A for further details. The CODM assesses performance for this segment and decides how to allocate resources based on net loss. The measure of segment assets is reported on the balance sheet as cash and cash equivalents and marketable securities. The chief executive officer performs the assessment of segment performance by using the reported measure of segment loss to monitor actual results. The table below summarizes the significant expense categories regularly reviewed by the CODM for the years ended December 31, 2024 and 2023: SCHEDULE OF STATEMENT OF OPERATION BY SEGMENT
|  | 2024 |  |  | 2023 |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Significant segment expenses |  |  |  |  |  |  |  |
Payroll and payroll related |  | $ | (5,376 | ) |  |  | (3,678 | )
Materials and subcontractors |  |  | (2,165 | ) |  |  | (2,362 | )
Share-based compensation |  |  | (1,349 | ) |  |  | (1,394 | )
Loss on legal settlement, net |  |  | - |  |  |  | (1,111 | )
Other segment items (*) |  |  | (2,553 | ) |  |  | (2,195 | )
Net loss |  | $ | (11,443 | ) |  |  | (10,740 | )
(*) | Other segment expense items included within net loss include professional services, patents, overhead and depreciation, travel expenses, financial income, net and other miscellaneous expenses net of grants received. See the consolidated financial statements for other financial information regarding the Company’s operating segment.
Long-lived assets and operating lease right-of-use assets by geographical areas were as follows: SCHEDULE OF LONG LIVED ASSETS AND OPERATING LEASE RIGHT OF USE ASSETS BY GEOGRAPHICAL AREAS
|  | 2024 |  |  | 2023 |
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
Israel |  | $ | 209 |  |  |  | 406 |
United States |  |  | 3 |  |  |  | - |
Long lived assets and operating lease right of use assets |  | $ | 212 |  |  |  | 406 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + 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 280 -SubTopic 10 -Name Accounting Standards 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