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COMMON STOCK AND WARRANTS WITH-DOWN ROUND PROTECTION (Tables)

12 Months Ended

Dec. 31, 2022

SCHEDULE OF SHARE OPTION ACTIVITY FOR EMPLOYEES AND MEMBERS

 SCHEDULE OF SHARE OPTION ACTIVITY FOR EMPLOYEES AND MEMBERS

		Number of Share Options				Weighted Average Exercise Price				Weighted average remaining contractual life				Intrinsic value
						$				(years)				$
Outstanding as of December 31, 2020			128,297				64.46				5.42				-
Granted			589,933				5.2				2.88				-
Forfeited or expired			(98,177	)			64.64				-				-
Outstanding as of December 31, 2021			620,053				8.05				2.99				-
Exercisable as of December 31, 2021			39,223				50.27				4.65				-

		Number of Share Options				Weighted Average Exercise Price				Weighted average remaining contractual life				Intrinsic value
						$				(years)				$
Outstanding as of December 31, 2021			620,053				8.05				2.99				-
Granted			115,857				5.2				2.68				-
Forfeited or expired			-				-				-				-
Outstanding as of December 31, 2022			735,910				7.6				2.1				-
Exercisable as of December 31, 2022			245,535				12.4				2.58				-

SCHEDULE OF OUTSTANDING AND EXERCISABLE SHARE OPTIONS

 SCHEDULE OF OUTSTANDING AND EXERCISABLE SHARE OPTIONS

Exercise price - $		Share options outstanding as of December 31, 2022				Weighted average remaining contractual term				Share options exercisable as of December 31, 2022				Weighted average remaining contractual term
						(years)								(years)
100.75			3,846				4.26				3,846				4.26
58.5			26,274				4.18				26,274				4.18
5.2			705,790				2.01				215,415				1.91
			735,910								245,535

SCHEDULE OF ASSUMPTIONS USED TO VALUE OPTIONS

SCHEDULE OF ASSUMPTIONS USED TO VALUE OPTIONS

		2022				2021
		Year ended December 31
		2022				2021
Volatility (%)			72.15	%			49.21	%
Risk-free interest rate (%)			2.5	%			2.5	%
Dividend yield (%)			-				-
Expected life (years)			3				3
Exercise price ($)			5.2				5.2
Share price ($)			1.89				3.1-4.65

SCHEDULE OF TOTAL COMPENSATION COST EQUITY BASED AWARDS

 SCHEDULE OF TOTAL COMPENSATION COST EQUITY BASED AWARDS

Research and Development		December 31, 2022				December 31, 2021
		In thousand of US dollars
Research and Development		December 31, 2022				December 31, 2021
Research and development			92				38
General and administrative			395				223
Total compensation cost			487				261

Non-Employee [Member]

SCHEDULE OF OUTSTANDING AND EXERCISABLE SHARE OPTIONS

 SCHEDULE OF OUTSTANDING AND EXERCISABLE SHARE OPTIONS

Exercise price - $		Share options outstanding and exercisable December 31, 2022				Weighted average remaining contractual term (years)
70.2			665,411				1.01
46.8			665,411				1.01
23.4			665,411				1.01
6.5			13,398				0.63
5.2			290,679				2.11
3.35			4,068,497				1.56
			6,368,807

X

- Definition

Tabular disclosure of share-based payment arrangement.

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