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SEGMENT INFORMATION (Tables) | 12 Months Ended
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Dec. 31, 2025
Segment Reporting [Abstract] |
SCHEDULE OF SEGMENT INFORMATION | SCHEDULE OF SEGMENT INFORMATION
|  | Year ended December 31, 2025 |
|  | Flywheel |  |  | Corporate & Other |  |  | Total |
|  | U.S. dollars in thousands |
Total revenues |  |  | 247 |  |  |  | - |  |  |  | 247 |
Significant segment expenses |  |  |  |  |  |  |  |  |  |  |  |
Inventory write-off(1) |  |  | 2,888 |  |  |  | - |  |  |  | 2,888 |
Research and development payroll(1) |  |  | 2,431 |  |  |  | - |  |  |  | 2,431 |
Research and development projects(1) |  |  | 354 |  |  |  | - |  |  |  | 354 |
Operating lease and maintenance(1) |  |  | 607 |  |  |  | - |  |  |  | 607 |
Professional Services(1) |  |  | - |  |  |  | 4,318 |  |  |  | 4,318 |
Directors Insurance(1) |  |  | - |  |  |  | 515 |  |  |  | 515 |
Investors relations expenses(1) |  |  | - |  |  |  | 1,019 |  |  |  | 1,019 |
Plant, property and equipment disposals(1) |  |  | 453 |  |  |  | - |  |  |  | 453 |
Share-based compensation expense(1) |  |  | (29 | ) |  |  | 6,730 |  |  |  | 6,701 |
Unrealized loss on digital asset(1) |  |  | - |  |  |  | 30,307 |  |  |  | 30,307 |
Digital asset custody and sponsor fees(1) |  |  | - |  |  |  | 152 |  |  |  | 152 |
Other segment items(1) |  |  | 3,699 |  |  |  | 2,392 |  |  |  | 6,091 |
Net loss |  |  | 10,156 |  |  |  | 45,433 |  |  |  | 55,589 |
Total assets, as of December 31, 2025(2) |  |  | 10,722 |  |  |  | 111,843 |  |  |  | 122,565 |
ZOOZ STRATEGY LTD NOTES TO THE FINANCIAL STATEMENTS (continued)
|  | Year ended December 31, 2024 |
|  | Flywheel |  |  | Corporate & Other |  |  | Total |
|  | U.S. dollars in thousands |
Total revenues |  |  | 1,041 |  |  |  | - |  |  |  | 1,041 |
Significant segment expenses |  |  |  |  |  |  |  |  |  |  |  |
Inventory write-off(1) |  |  | 457 |  |  |  | - |  |  |  | 457 |
Research and development payroll(1) |  |  | 2,955 |  |  |  | - |  |  |  | 2,955 |
Research and development projects(1) |  |  | 952 |  |  |  | - |  |  |  | 952 |
Operating lease and maintenance(1) |  |  | 647 |  |  |  | - |  |  |  | 647 |
Professional Services(1) |  |  | - |  |  |  | 1,520 |  |  |  | 1,520 |
Directors Insurance(1) |  |  | - |  |  |  | 734 |  |  |  | 734 |
Share-based compensation expense(1) |  |  | 286 |  |  |  | 83 |  |  |  | 369 |
Other segment items(1) |  |  | 4,104 |  |  |  | 293 |  |  |  | 4,397 |
Net loss |  |  | 8,360 |  |  |  | 2,630 |  |  |  | 10,990 |
Total assets, as of December 31, 2025(2) |  |  | 12,473 |  |  |  | 364 |  |  |  | 12,837 |
|  | Year ended December 31, 2023 |
|  | Flywheel |  |  | Corporate & Other |  |  | Total |
|  | U.S. dollars in thousands |
Total revenues |  |  | 764 |  |  |  | - |  |  |  | 764 |
Significant segment expenses |  |  |  |  |  |  |  |  |  |  |  |
Inventory write-off |  |  | 1,267 |  |  |  | - |  |  |  | 1,267 |
Research and development payroll |  |  | 3,651 |  |  |  | - |  |  |  | 3,651 |
Research and development projects |  |  | 1,085 |  |  |  | - |  |  |  | 1,085 |
Operating lease and maintenance |  |  | 687 |  |  |  | - |  |  |  | 687 |
Professional Services |  |  | - |  |  |  | 1,233 |  |  |  | 1,233 |
Directors Insurance |  |  | - |  |  |  | 45 |  |  |  | 45 |
Share-based compensation expense |  |  | (425 | ) |  |  | 206 |  |  |  | (219 | )
Other segment items(1) |  |  | 5,240 |  |  |  | (470 | ) |  |  | 4,770 |
Net loss |  |  | 10,741 |  |  |  | 1,014 |  |  |  | 11,755 |
Total assets, as of December 31, 2025(2) |  |  | 13,311 |  |  |  | 166 |  |  |  | 13,477 |
| (1) | Other segment items for the Flywheel Business are primarily related to cost of revenue, payroll and other costs supporting the Company’s research and development activity, patents and certain expenses that are not easily allocatable to specific functions.
| (2) | Flywheel Segment assets include all Company assets except digital assets, cash and cash equivalents, short term prepaid expenses and long-term prepaid expenses.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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