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SHAREHOLDERS’ EQUITY (Tables)

12 Months Ended

Dec. 31, 2024

Equity [Abstract]

SCHEDULE OF OUTSTANDING WARRANTS

The following table summarizes information of outstanding warrants as of December 31, 2024:

SCHEDULE OF OUTSTANDING WARRANTS

		Warrants				Warrant Term		Exercise Price				Exercisable
Class J Warrants			32,584			July 2029			53.76				32,584
Class K Warrants			32,584			July 2029			89.60				32,584
2023 Warrants (see note 10.D)			120,000			December 2025			2.00				120,000
June 2024 Facility Agreement Warrants (see note 10.E)			233,679			June 2027			1.00				233,679
June 2024 Lead Lender Fee Warrants (see note 10.E)			5,296,610			June 2027			0.472				5,296,610
First July 2024 Facility Warrants (see note 10.F)			550,000			July 2027			1.00				550,000
Second July 2024 Facility Warrants (see note 10.G)			360,000			July 2027			1.00				360,000
PIPE Warrants (see note 14.B)			385,332			July 2027			1.00				385,332

SCHEDULE OF STOCK BASED COMPENSATION EXPENSES

The Company recognized stock-based compensation expenses in the statement of operations as follows:

SCHEDULE OF STOCK BASED COMPENSATION EXPENSES

		For the year ended December 31,
		2024				2023
Research and development			8				48
Selling and marketing			(9	)			15
General and administrative			12				72
Other expenses (see note 14.A)			57				-
Total			68				135

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- References

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- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-1

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