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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Accounting Policies [Abstract] |
SCHEDULE OF OFFICIAL EXCHANGE RATE | SCHEDULE OF OFFICIAL EXCHANGE RATE
|  | 2023 |  |  | 2022 |
Official exchange rate of NIS 1 to US dollar |  |  | 0.272 |  |  |  | 0.298 |
Decrease of the official exchange rate of NIS 1 to US dollar during the year: |  |  | (8.86 | )% |  |  | (3.72 | )%
SCHEDULE OF RESTRICT CASH BALANCES ARE INCLUDED WITH CASH AND CASH EQUIVALENTS | SCHEDULE OF RESTRICT CASH BALANCES ARE INCLUDED WITH CASH AND CASH EQUIVALENTS
|  | 2023 |  |  | 2022 |
|  | In thousands of US dollars |
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Cash and cash equivalents |  | $ | 4,492 |  |  | $ | 2,312 |
Restricted cash |  | $ | 10 |  |  | $ | 19 |
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows |  | $ | 4,502 |  |  | $ | 2,331 |
SCHEDULE OF PROPERTY AND EQUIPMENT, RATES OF DEPRECIATION | SCHEDULE OF PROPERTY AND EQUIPMENT, RATES OF DEPRECIATION
|  | Years |
Computers |  |  | 3 |
Furniture and office equipment |  |  | 7-15 |
SCHEDULE OF ANTIDILUTIVE NET LOSS AND WEIGHTED AVERAGE | SCHEDULE OF ANTIDILUTIVE NET LOSS AND WEIGHTED AVERAGE
|  | 2023 |  |  | 2022 |
|  | In thousands of US dollars |
|  | (except share data) |
|  | Year ended |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Numerator: |  |  |  |  |  |  |  |
Net loss |  | $ | 7,097 |  |  | $ | 4,435 |
Deemed dividend related to trigger of down round protection feature (see Note 5C3 below) |  |  | 855 |  |  |  | - |
Net loss attributable to common stockholders |  | $ | 7,952 |  |  | $ | 4,435 |
Denominator: |  |  |  |  |  |  |  |
Shares of Common Stock used in computing basic and diluted net loss per common stock |  |  | 19,313,063 |  |  |  | 15,474,600 |
Shares of Common Stock to be issued upon exercise of pre-funded warrants (see Note 5B below) |  |  | 1,397,066 |  |  |  | - |
Shares of Common Stock to be issued upon achievement of first performance milestone (see Note 4B below) |  |  | 50,137 |  |  |  | - |
Weighted average number of Common Stock outstanding used in computing basic and diluted net loss per share |  |  | 20,760,266 |  |  |  | 15,474,600 |
Basic and diluted net loss per common stock |  | $ | 0.38 |  |  | $ | 0.29 |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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