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Taxes on Income | 12 Months Ended
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Dec. 31, 2023
Taxes on Income [Abstract] |
TAXES ON INCOME | NOTE 14 - TAXES ON INCOME:
| A. | Taxes on income:
The Israeli corporate tax rate was 23% in 2023 and 2022.
| B. | Net operating losses carry forwards:
Carryforward tax losses of the Company as of December 31, 2023, amounted to approximately $24,000; however, a full valuation allowance of $7,000 was recorded against the potential future tax benefits. The deferred tax assets and liabilities are composed of the following:
|  | December 31, 2023 |  |  | December 31, 2022 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforward |  |  | 5,519 |  |  |  | 3,324 |
Accrued expenses |  |  | 80 |  |  |  | 66 |
R&D capitalization |  |  | 1,335 |  |  |  | 1,005 |
Fund raising costs 2021 |  |  | - |  |  |  | 275 |
Fund raising costs 2023 |  |  | 70 |  |  |  | - |
Operating lease liability |  |  | 8 |  |  |  | - |
Total deferred tax assets |  |  | 7,012 |  |  |  | 4,670 |
Valuation allowance |  |  | (7,012 | ) |  |  | (4,670 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Total deferred tax liabilities |  |  | - |  |  |  | - |
Net deferred taxes |  |  | - |  |  |  | - |
| C. | Theoretical tax:
|  | Year ended December 31, 2023 |  |  | Year ended December 31, 2022 |  |  | Year ended December 31, 2021 |
Loss before taxation |  |  | (11,286 | ) |  |  | (14,976 | ) |  |  | (17,193 | )
Theoretical tax credit at applicable statutory rate: 23% |  |  | (2,596 | ) |  |  | (3,444 | ) |  |  | (3,954 | )
Non-allowable expenses |  |  | (244 | ) |  |  | (1,026 | ) |  |  | (1,527 | )
Temporary differences and tax losses for which no Deferred Tax Asset is recognized |  |  | (2,352 | ) |  |  | (2,418 | ) |  |  | (2,427 | )
Income tax benefit |  |  | - |  |  |  | - |  |  |  | - |

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-13 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//740/tableOfContent Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-14 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-21 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 270 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482526/740-270-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482603/740-30-50-2 + Details
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