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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Taxes [Abstract] |
Schedule of Net Deferred Tax Assets | Net deferred tax assets consist of the following components:
|  | Year ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |  |
NOL carryforwards – Israel (at 23%) |  | $ | 29,799 |  |  | $ | 29,247 |  |  | $ | 27,258 |
NOL carryforwards – U.S. (at 21%) |  |  | - |  |  |  | - |  |  |  | 3 |
Total gross deferred tax asset |  | $ | 29,799 |  |  | $ | 29,247 |  |  | $ | 27,261 |
Valuation Allowance |  | $ | (29,799 | ) |  | $ | (29,247 | ) |  | $ | (27,261 | )
Net Deferred Tax Asset |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Accumulated Israeli Net Operating Loss | Movement in accumulated Israeli net operating loss carryforwards:
|  | December 31, |
|  | 2025 |  |  | 2024 |
Israeli NOL Rollforward (USD thousands) |  |  |  |  |  |
Opening accumulated Israeli NOL |  | $ | 127,162 |  |  | $ | 118,512 |
Current year estimated tax loss |  | $ | 2,397 |  |  | $ | 8,650 |
Closing accumulated Israeli NOL |  | $ | 129,559 |  |  | $ | 127,162 |
Schedule of Movement in Valuation Allowance | Movement in valuation allowance:
|  | December 31, |
|  | 2025 |  |  | 2024 |
Valuation Allowance Rollforward (USD thousands) |  |  |  |  |  |
Opening valuation allowance |  | $ | (29,247 | ) |  | $ | (27,258 | )
Increase — current year tax loss × 23% |  | $ | (551 | ) |  | $ | (1,989 | )
Closing accumulated Israeli NOL |  | $ | (29,799 | ) |  | $ | (29,247 | )
Schedule of Provision for Income Taxes | The provision for income taxes consists of the following:
|  |  | December 31, |
|  |  | 2025 |  |  |  | 2024 |
Current: |  |  |  |  |  |  |  |
Federal (U.S.) |  | $ | - |  |  | $ | - |
State (U.S.) |  |  | - |  |  |  | - |
Foreign — Israel |  |  | - |  |  |  | - |
Total current tax provision |  | $ | - |  |  | $ | - |
Deferred: |  |  |  |  |  |  |  |
Federal (U.S.) |  | $ | - |  |  | $ | - |
State (U.S.) |  |  | - |  |  |  | - |
Foreign — Israel |  |  | - |  |  |  | - |
Total deferred tax benefit |  | $ | - |  |  | $ | - |
Total provision (benefit) for income taxes |  | $ | - |  |  | $ | - |
Schedule of Statutory Israeli Corporate Tax Rate | The following table reconciles the statutory Israeli corporate tax rate to the Company’s effective tax rate:
|  | 2025 |  |  | 2024 |
Statutory Israeli corporate tax rate |  |  | 23 | % |  |  | 23 | %
Effect of full valuation allowance on NOL carryforwards |  |  | (23 | )% |  |  | (23 | )%
Other permanent differences (immaterial) |  |  | - |  |  |  | - |
Effective tax rate |  |  | 0 | % |  |  | 0 | %

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