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OPERATING LEASES | 12 Months Ended
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Dec. 31, 2025
Operating Leases |
OPERATING LEASES | Note 9 - OPERATING LEASES: The Company was party to two lease agreements for its facilities located in Israel. In November 2024, the Company exercised its option to extend the main lease agreement for an additional 3 three-year period, which had been included in the lease term at the lease commencement date as it was reasonably certain to be exercised. The Company previously had vehicle lease arrangements for employees in Israel, the last of which expired during the year. The company had short term agreements for parking spaces for periods of up to 12 months. These short-term agreements expired during 2024. The Company’s operating lease expenses are recognized on a straight-line basis. Operating lease costs for the years ended December 31, 2025 ,2024 and 2023 were as follows: SCHEDULE OF OPERATING LEASE COST
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | December 31 |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | U.S. dollars in thousands |
Operating lease cost |  |  | 395 |  |  |  | 360 |  |  |  | 781 |
Short term lease costs |  |  | - |  |  |  | 2 |  |  |  | 18 |
Total lease costs |  |  | 395 |  |  |  | 362 |  |  |  | 799 |
Cash flow and other information related to operating leases were as follows: SCHEDULE OF CASH FLOW AND OTHER INFORMATION RELATED TO OPERATING LEASES
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | December 31 |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | U.S. dollars in thousands |
Cash paid for amounts included in the measurement of lease liabilities |  |  | 455 |  |  |  | 470 |  |  |  | 443 |
Right-of-use assets obtained in exchange for new operating lease liabilities |  |  | - |  |  |  | - |  |  |  | 108 |
ZOOZ STRATEGY LTD NOTES TO THE FINANCIAL STATEMENTS (continued) Other information related to operating leases were as follows: SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASES
|  | December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Weighted-average remaining lease term - operating leases |  | 1.8 years |  |  | 2.7 years |  |  | 3.9 years |
Weighted-average discount rate |  |  | 11.91 | % |  |  | 12.00 | % |  |  | 12.88 | %
The table below presents value of lease liabilities of the company for the lease period (USD thousands): SCHEDULE OF PRESENT VALUE OF LEASE LIABILITIES
|  | December 31, 2025 |
2026 |  |  | 425 |
2027 |  |  | 357 |
Total operating lease payments |  |  | 782 |
Less: imputed interest |  |  | (58 | )
Present value of lease liabilities |  |  | 724 |

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
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