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Income Taxes (Tables)

12 Months Ended

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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- References

No definition available.

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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

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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

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