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INCOME TAX EXPENSE (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF DEFERRED INCOME TAXES | Deferred taxes are comprised of the following components: SCHEDULE OF DEFERRED INCOME TAXES
|  | As of December 31 |  |  | As of December 31 |
|  | 2024 |  |  | 2023 |
Deferred tax assets |  |  |  |  |  |  |  |
Deferred research and development expenses |  | $ | 57 |  |  | $ | 83 |
Employee compensation and benefits |  | $ | 8 |  |  | $ | 23 |
Operating loss carryforward |  | $ | 8,867 |  |  | $ | 7,927 |
Operating lease right of use asset |  | $ | - |  |  | $ | 47 |
Total deferred tax assets |  | $ | 8,932 |  |  | $ | 8,080 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Operating lease right of use liability |  | $ | - |  |  | $ | 48 |
Intangible assets associated with business combinations |  | $ | 1,142 |  |  | $ | 1,469 |
Total deferred tax liabilities |  | $ | 1,142 |  |  |  | 1,517 |
Net deferred tax assets before valuation allowance |  | $ | 7,790 |  |  | $ | 6,563 |
Valuation allowance |  |  | (8,768 | ) |  |  | (7,933 | )
Net deferred tax liabilities |  | $ | 978 |  |  | $ | 1,370 |
SCHEDULE OF INCOME TAX EXPENSES (BENEFITS) | Income tax expenses are comprised as follows: SCHEDULE OF INCOME TAX EXPENSES (BENEFITS)
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |
Current tax expenses |  | $ | 171 |  |  | $ | 234 |
Income tax expense (benefit) in respect of prior years |  | $ | 9 |  |  | $ | (160 | )
Deferred tax income |  | $ | (393 | ) |  | $ | (140 | )
Income tax benefit |  | $ | (213 | ) |  | $ | (66 | )
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION | A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company, and the actual tax expense as reported in the statements of operations is as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |
Loss before income taxes as reported in the consolidated statements of operations |  | $ | 14,319 |  |  | $ | 8,753 |
Statutory tax rate in the US |  |  | 21 | % |  |  | 21 | %
Theoretical tax benefit |  | $ | 3,007 |  |  | $ | 1,838 |
Increase (decrease) in tax expenses resulting from: |  |  |  |  |  |  |  |
Lower tax rates for preferred technology enterprises |  |  | 928 |  |  |  | 637 |
Non-deductible expenses |  |  | 1,012 |  |  |  | 734 |
Income tax expense (benefit) in respect of prior years |  |  | 9 |  |  |  | (160 | )
Losses for tax purposes for which deferred taxes were not recorded |  |  | - |  |  |  | 101 |
Change in valuation allowance |  |  | 835 |  |  |  | 361 |
Others |  |  | 10 |  |  |  | 99 |
Income tax benefit |  | $ | (213 | ) |  | $ | (66 | )
SCHEDULE OF INCOME (LOSS) BEFORE TAXES ON INCOME | F. Income (loss) before taxes includes the following components: SCHEDULE OF INCOME (LOSS) BEFORE TAXES ON INCOME
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |
USA |  | $ | (3,711 | ) |  | $ | (1,689 | )
Israel (*) |  | $ | (10,608 | ) |  | $ | (7,064 | )
Total income (loss) before taxes on income |  | $ | (14,319 | ) |  | $ | (8,753 | )
(*) | Including a goodwill impairment loss of $7,675 and $5,107 for the years ended December 31, 2024, and 2023, respectively (see note 6.B).

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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