XML 61 R27.htm IDEA: XBRL DOCUMENT v3.24.1

Share Capital (Tables)

12 Months Ended

Dec. 31, 2023

Stockholders' Equity Note [Abstract]

Schedule of the effect of share-based compensation on the statements of operations

		Year ended				Year ended				Year ended
		December 31,				December 31,				December 31,
		2023				2022				2021
		USD thousands				USD thousands				USD thousands
Research and development			407				448				137
General and administrative			1,084				2,763				1,882
Total share-based compensation expenses			1,491				3,211				2,019

Schedule of number and weighted average exercise prices of option

		Weighted average exercise price				Number of options				Weighted average remaining contractual life (in years)				Weighted average exercise price				Number of options				Weighted average remaining contractual life (in years)
		2022				2022				2022				2021				2021				2021
Outstanding at January 1			0.38				27,003,260				8.12				0.07				10,455,580				7.8
Acquired in Merger			-				-				-								609,535
Exercised			0.07				(1,970,000	)			-				0.08				(134,220	)			-
Forfeited			0.32				(1,240,120	)			-				1.25				(1,712,275	)			-
Granted			0.16				11,398,400				7.8				0.62				17,784,640				9.79
Outstanding at December 31			0.33				35,191,540				7.42				0.38				27,003,260				8.12

		Weighted average exercise price				Number of options				Weighted average remaining contractual life (in years)				Weighted average exercise price				Number of options				Weighted average remaining contractual life (in years)
		2023				2023				2023				2022				2022				2022
Outstanding at January 1			0.33				35,191,540				7.42				0.38				27,003,260				8.12
Exercised			-				-				-				0.07				(1,970,000	)			-
Forfeited			0.39				(20,373,620	)			-				0.32				(1,240,120	)			-
Granted			0.07				15,055,180				5.86				0.16				11,398,400				7.8
Outstanding at December 31			0.16				29,873,100				5.99				0.33				35,191,540				7.42

Schedule of assumptions used to calculate the fair value of the options

		2023 grants
Weighted average share price (in U.S. dollar)(a)			0.07
Exercise price (in U.S. dollar)			0.06-0.09
Expected life of options (in years)(b)			4.53-9.46
Expected volatility(c)			97.79%-112.94	%
Risk-free interest rate(d)			3.71%-4.43	%
Dividend yield			0	%

X

- Definition

Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (f)(2)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in stock options.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfStockOptionsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_StockholdersEquityNoteAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration