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DIGITAL ASSETS | 12 Months Ended
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Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
DIGITAL ASSETS | Note 3 – DIGITAL ASSETS: The vast majority of the Company’s assets are concentrated in its bitcoin holdings. Bitcoin is a digital asset, which is a novel asset class that is subject to significant legal, commercial, regulatory and technical uncertainty. Holding bitcoin does not generate any cash flows and involves custodial fees and other costs. Additionally, the price of bitcoin has historically experienced significant price volatility, and a significant decrease in the price of bitcoin would adversely affect the Company’s financial condition and results of operations. The Company’s strategy of acquiring and holding bitcoin also exposes it to counterparty risks with respect to the custody of its bitcoin, cybersecurity risks, and other risks inherent to holding a digital asset. The Company accounts for its digital assets, which are comprised solely of bitcoin, as indefinite-lived intangible assets in accordance with ASC 350-60, Intangibles—Goodwill and Other Company’s digital assets are initially recorded at cost. Bitcoin assets are measured at fair value as of each reporting period based on Level 1 inputs in the fair value hierarchy. ZOOZ STRATEGY LTD NOTES TO THE FINANCIAL STATEMENTS (continued) The following table summarizes the Company’s digital asset holdings (in thousands, except number of bitcoins), as of: SCHEDULE OF DIGITAL ASSET HOLDINGS
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Year ended December 31 |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Outstanding at beginning of year |  | - |  |  | - |  |  | - |
Additions (purchases) |  |  | 121,935 |  |  |  | - |  |  |  | - |
Disposals |  |  | - |  |  |  | - |  |  |  | - |
Losses recognized in earnings |  |  | (30,307 | ) |  |  | - |  |  |  | - |
Balance at end of year |  |  | 91,628 |  |  |  | - |  |  |  | - |
Approximate number of bitcoins held |  |  | 1,047 |  |  |  | - |  |  |  | - |
The following table summarizes the Company’s digital asset cost basis and unrealized loss on digital assets (in thousands) for the periods indicated: SCHEDULE OF DIGITAL ASSET COST BASIS AND UNREALIZED LOSS ON DIGITAL ASSETS
|  | Year ended December 31 |
|  | 2025 |  |  | 2024 |
Digital asset cost basis |  |  | 121,935 |  |  |  | - |
Digital asset fair value |  |  | 91,628 |  |  |  | - |
Unrealized loss on digital assets |  |  | 30,307 |  |  |  | - |

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- Definition The entire disclosure for crypto asset. Excludes crypto asset held for platform user. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 60 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147476162/350-60-50-6 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 60 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147476162/350-60-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 60 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147476162/350-60-50-4 + Details
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