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

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

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, 2021			620,053				8.0				3.0				-
Granted			115,857				5.2				2.7				-
Forfeited or expired			(26,923	)			64.5				1.7				-
Outstanding as of December 31, 2022			735,910				7.6				2.1				-
Exercisable as of December 31, 2022			245,535				12.4				2.6				-

		Number of Share Options				Weighted Average Exercise Price				Weighted average remaining contractual life				Intrinsic value
						$				(years)				$
Outstanding as of December 31, 2022			735,910				7.6				2.1				-
Granted			222,016				1.4				9.7				-
Forfeited or expired			(26,923	)			64.5				1.7				-
Outstanding as of December 31, 2023			931,003				4.5				8.0				-
Exercisable as of December 31, 2023			500,984				5.6				7.9				-

SCHEDULE OF ASSUMPTIONS USED TO VALUE OPTIONS

SCHEDULE OF ASSUMPTIONS USED TO VALUE OPTIONS

		Years ended December 31
		2023				2022
Volatility (%)			220	%			72.15	%
Risk-free interest rate (%)			4.7	%			2.5	%
Dividend yield (%)			-				-
Expected life (years)			3				3
Exercise price ($)			1.4				5.2
Share price ($)			0.3				1.9

SCHEDULE OF TOTAL COMPENSATION COST EQUITY BASED AWARDS

 SCHEDULE OF TOTAL COMPENSATION COST EQUITY BASED AWARDS

Research and Development		December 31, 2023				December 31, 2022
		In thousands of US dollars
		December 31, 2023				December 31, 2022
Research and development			176				92
General and administrative			159				395
Total compensation cost			335				487

X

- Definition

Tabular disclosure of share-based payment arrangement.

+ References

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

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

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- 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

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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

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