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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Taxes [Abstract] |
Schedule of the Company’s Net deferred Tax Assets | Significant components of the Company’s net deferred tax assets are as follows:
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
|  | U.S. dollars in thousands |
Deferred tax assets |  |  |  |  |  |
Net operating loss carryforward |  | $ | 5,688 |  |  |  | 3,315 |
Other temporary differences |  |  | 95 |  |  |  | 71 |
Capitalized research and development costs |  |  | 1,282 |  |  |  | 1,395 |
Operating lease liability |  |  | 17 |  |  |  | 33 |
Vacation and convalescence accrual |  |  | 67 |  |  |  | 50 |
Total deferred tax assets: |  |  | 7,149 |  |  |  | 4,864 |
Deferred tax liability: Operating lease right-of-use assets |  |  | (19 | ) |  |  | (35 | )
Total deferred tax liability |  |  | (19 | ) |  |  | (35 | )
Net deferred tax assets: |  |  | 7,130 |  |  |  | 4,829 |
Less: Valuation allowance |  |  | (7,130 | ) |  |  | (4,829 | )
Net deferred tax asset |  |  | - |  |  |  | - |
Schedule of the Movement of the Valuation Allowance | The movement of the valuation allowance (through income statement) is as follows:
|  | For the year ended December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | U.S. dollars in thousands |
Balance at the beginning of the year |  |  | 4,829 |  |  |  | 3,016 |  |  |  | 1,607 |
Addition of valuation allowance |  |  | 2,301 |  |  |  | 1,813 |  |  |  | 1,409 |
Net change in the valuation allowance |  |  | 2,301 |  |  |  | 1,813 |  |  |  | 1,409 |
Balance at the end of the year |  |  | 7,130 |  |  |  | 4,829 |  |  |  | 3,016 |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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