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SEGMENT INFORMATION | 12 Months Ended
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Dec. 31, 2025
Segment Reporting [Abstract] |
SEGMENT INFORMATION | Note 15 – SEGMENT INFORMATION: The Company has one reportable operating segment, the “Flywheel,” which is engaged in developing and marketing Flywheel-based power boosting and power management solutions. The “Corporate & Other” category presented in the following tables is not considered an operating segment. It consists primarily of costs and expenses related to executing the Company’s bitcoin strategy and includes the unrealized loss on digital assets and other third-party costs associated with the Company’s bitcoin holdings. ZOOZ STRATEGY LTD NOTES TO THE FINANCIAL STATEMENTS (continued) The Company’s chief operating decision maker (“CODM”) is the Company’s Chief Executive Officer, who manages the entity on a consolidated basis. The CODM uses “net loss” to assess operating results of the flywheel business by comparing actual to budgeted results on a quarterly basis. On July 31, 2025, the Company appointed a new Chief Executive Officer, resulting in a change in the Company’s CODM. As a result, the segment information regularly provided to the CODM changed, which also resulted in changes in the identification of significant segment expenses. Accordingly, the Company recast the corresponding segment information for prior periods to conform to the current-year presentation. The following tables present the Company’s revenues and significant expenses regularly provided to the CODM, reconciled to net loss for the period presented. Total segment assets provided to the CODM are also disclosed in the tables below for the period presented. 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 The entire disclosure for reporting segments including data and tables. 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