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TAXES ON INCOME (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
SCHEDULE OF DEFERRED TAX ASSETS | The Company’s deferred tax assets are as follows: SCHEDULE OF DEFERRED TAX ASSETS
|  | 2025 |  |  | 2024 |
|  | December 31 |
|  | 2025 |  |  | 2024 |
|  | U.S. dollars in thousands |
Deferred Tax assets: |  |  |  |  |  |  |  |
Net operating losses carryforward |  |  | 16,566 |  |  |  | 11,163 |
Operating lease liabilities |  |  | 167 |  |  |  | 210 |
Employee benefits |  |  | 69 |  |  |  | 64 |
Inventory write off |  |  | 664 |  |  |  | 277 |
Warrants liability |  |  | - |  |  |  | 6 |
Unrealized loss on digital assets (*) |  |  | 6,971 |  |  |  | - |
Research and development expenses |  |  | 998 |  |  |  | 1,143 |
Issuance costs |  |  | 209 |  |  |  | 11 |
Total deferred tax assets |  |  | 25,644 |  |  |  | 12,874 |
Less deferred tax liabilities (related to right of use assets) |  |  | (167 | ) |  |  | (224 | )
Deferred tax assets, net |  |  | 25,477 |  |  |  | 12,650 |
Less valuation allowance for deferred tax assets |  |  | (25,477 | ) |  |  | (12,650 | )
Deferred tax assets |  |  | - |  |  |  | - |
ZOOZ STRATEGY LTD NOTES TO THE FINANCIAL STATEMENTS (continued)
|  | December 31 |
|  | 2025 |  |  | 2024 |
|  | U.S. dollars in thousands |
Valuation allowance at beginning of year |  |  | (12,650 | ) |  |  | (9,792 | )
Changes in valuation allowance |  |  | (12,827 | ) |  |  | (2,858 | )
Valuation allowance at end of year |  |  | (25,477 | ) |  |  | (12,650 | )
(*) |  | The Company establishes a deferred tax asset if the fair market value of bitcoin at the reporting date is lower than the cost basis of the Company’s bitcoin holdings at such reporting date, and any subsequent increases or decreases in the fair market value of bitcoin increases or decreases the deferred tax asset. The Company has established a valuation allowance against the deferred tax asset as there is currently no expectation of taxable income from bitcoin or realization of gains. If the fair market value of bitcoin increases to the point where the fair market value exceeds the Company’s tax basis in bitcoin, the deferred tax asset reverses and a deferred tax liability for the unrealized gain would be recorded.

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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 + Details
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