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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of significant components of the company's deferred tax asset

		December 31,				December 31,				December 31,
		2023				2022				2021
		USD thousands				USD thousands				USD thousands
Net operating loss carry-forward			38,258				36,550				33,396
Share-based compensation expense			1,163				1,774				1,147
Research and development costs			4,041				2,858				1,449
Other			9				13				38
Gross deferred tax assets			43,471				41,195				36,030
Less - Valuation allowance			(43,471	)			(41,195	)			(36,030	)
Net deferred tax assets			-				-				-

Schedule of roll forward of valuation allowance

Balance at January 1, 2021		$	6,200
Currency translation Income			2,425
Tax assets acquired through merger			24,535
Income tax expense			2,870
Balance at December 31, 2021		$	36,030
Currency translation Income			(1,316	)
Income tax expense			6,481
Balance at December 31, 2022		$	41,195
Currency translation Income			(3,295	)
Income tax expense			5,571
Balance at December 31, 2023		$	43,471

Schedule of reconciliation of theoretical income tax expense to actual income tax expense

		December 31,				December 31,				December 31,
		2023				2022				2021
		USD thousands				USD thousands				USD thousands
Loss before income taxes			(24,221	)			(28,180	)			(12,478	)
Statutory tax rate			23	%			23	%			23	%
Theoretical tax benefit			(5,571	)			(6,481	)			(2,870	)
Change in temporary differences for which deferred taxes were not recognized			(1,177	)			(1,696	)			(1,332	)
Tax rate differential			10				20				(101	)
Non-deductible expenses			346				744				239
Losses and other items for which a valuation allowance was provided or benefit from loss carryforwards			6,392				6,879				4,064
Actual income tax expense (Benefit)			-				(534	)			-

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- References

No definition available.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-12

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- Definition

Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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