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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2025 | Dec. 31, 2024
Accounting Policies [Abstract] |  |
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES |  | SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES
|  | % |
Furniture and office equipment |  |  | 7-15 |
Machines |  |  | 10-15 |
Computers |  |  | 33 |
Vehicle |  |  | 15 |
SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS | The Company’s financial assets that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows: SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | As of June 30, 2025 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment in Plantify |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Investment in Solterra |  |  | 271 |  |  |  | - |  |  |  | - |  |  |  | 271 |
Solar photovoltaic joint venture project |  |  | - |  |  |  | - |  |  |  | 1,634 |  |  |  | 1,634 |
Loan granted to MitoCareX |  |  | - |  |  |  | - |  |  |  | 704 |  |  |  | 704 |
Convertible loan to Solterra |  |  | - |  |  |  | - |  |  |  | 451 |  |  |  | 451 |
Total assets |  |  | 271 |  |  |  | - |  |  |  | 2,789 |  |  |  | 3,060 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | As of December 31, 2024 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Investment in Plantify |  |  | 603 |  |  |  | - |  |  |  | - |  |  |  | 603 |
Investment in Solterra |  |  | 307 |  |  |  | - |  |  |  | - |  |  |  | 307 |
Solar photovoltaic joint venture project |  |  | - |  |  |  | - |  |  |  | 808 |  |  |  | 808 |
Loan granted to MitoCareX |  |  | - |  |  |  | - |  |  |  | 234 |  |  |  | 234 |
Convertible loan to Solterra |  |  | - |  |  |  | - |  |  |  | 350 |  |  |  | 350 |
Total assets |  |  | 910 |  |  |  | - |  |  |  | 1,392 |  |  |  | 2,302 |
The Company’s financial liabilities that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows:
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | As of June 30, 2025 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stock purchase warrants liability |  |  | - |  |  |  | - |  |  |  | 429 |  |  |  | 429 |
warrant liabilities to Pure Capital |  |  | - |  |  |  | - |  |  |  | 406 |  |  |  | 406 |
Credit facility |  |  | - |  |  |  | - |  |  |  | 699 |  |  |  | 699 |
Total liabilities |  |  | - |  |  |  | - |  |  |  | 1,534 |  |  |  | 1,534 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | As of December 31, 2024 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
warrant liabilities to Pure Capital |  |  | - |  |  |  | - |  |  |  | 312 |  |  |  | 312 |
Total liabilities |  |  | - |  |  |  | - |  |  |  | 312 |  |  |  | 312 |
| The Company’s financial assets that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows: SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | As of December 31, 2024 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment in Plantify |  |  | 603 |  |  |  | - |  |  |  | - |  |  |  | 603 |
Investment in Solterra |  |  | 307 |  |  |  | - |  |  |  | - |  |  |  | 307 |
Solar photovoltaic joint venture project |  |  | - |  |  |  | - |  |  |  | 808 |  |  |  | 808 |
Loan granted to MitoCareX |  |  | - |  |  |  | - |  |  |  | 234 |  |  |  | 234 |
Convertible loan to Solterra |  |  | - |  |  |  | - |  |  |  | 350 |  |  |  | 350 |
Total assets |  |  | 910 |  |  |  | - |  |  |  | 1,392 |  |  |  | 2,302 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | As of December 31, 2023 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment in Plantify |  |  | 641 |  |  |  | - |  |  |  | - |  |  |  | 641 |
Convertible loan to Plantify |  |  | - |  |  |  | - |  |  |  | 1,014 |  |  |  | 1,014 |
Total assets |  |  | 641 |  |  |  | - |  |  |  | 1,014 |  |  |  | 1,655 |
SCHEDULE OF CHANGES IN FAIR VALUE OF ASSETS |  | The following table presents the changes in fair value of the Level 1 assets for the period December 31, 2023 through December 31, 2024: SCHEDULE OF CHANGES IN FAIR VALUE OF ASSETS
|  | Changes in Fair value |
|  | US$ |
Assets: |  |  |  |
Outstanding at December 31, 2023 |  |  | 641 |
Fair value of shares issued under settlement agreement |  |  | 1,822 |
Investment in Solterra |  |  | 219 |
Gain on marketable securities (Solterra) |  |  | 88 |
Changes in fair value |  |  | (1,860 | )
Outstanding at December 31, 2024 |  |  | 910 |
N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (USD in thousands, except share and per share data) NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continued) The following table presents the changes in fair value of the Level 3 assets for the period December 31, 2023 through December 31, 2024:
|  | Changes in Fair value |
|  | US$ |
Assets: |  |  |  |
Outstanding at December 31, 2023 |  |  | 1,014 |
Credit facility to Plantify |  |  | 250 |
Loan granted to Solterra |  |  | 406 |
Loan granted to Solar project |  |  | 764 |
Loan granted to MitoCareX |  |  | 250 |
Share issued under settlement agreement in exchange for investment |  |  | (1,822 | )
Changes in fair value |  |  | 530 |
Outstanding at December 31, 2024 |  |  | 1,392 |
SCHEDULE OF FAIR VALUE OF THE LEVELS 3 ASSETS | The following table presents the changes in fair value of the level 3 assets for the period from December 31, 2024 through June 30, 2025: SCHEDULE OF FAIR VALUE OF THE LEVELS 3 ASSETS
|  | Solar photovoltaic joint venture project |  |  | Loan granted to MitoCareX |  |  | Convertible loan to Solterra |  |  | Investment in Plantify |  |  | Total |
|  | US$ |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Outstanding at December 31, 2024 |  |  | 808 |  |  |  | 234 |  |  |  | 350 |  |  |  | - |  |  |  | 1,392 |
Additions during the period |  |  | 608 |  |  |  | 500 |  |  |  | - |  |  |  | - |  |  |  | 1,108 |
Transfers into Level 3 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 782 |  |  |  | 782 |
Changes in fair value |  |  | 218 |  |  |  | (30 | ) |  |  | 101 |  |  |  | (782 | ) |  |  | (493 | )
Outstanding at June 30, 2025 |  |  | 1,634 |  |  |  | 704 |  |  |  | 451 |  |  |  | - |  |  |  | 2,789 |
The following table presents the changes in fair value of the level 3 liabilities for the period from December 31, 2024 through June 30, 2025:
|  | Stock purchase warrants liability |  |  | warrant liabilities to Pure Capital |  |  | Credit facility |  |  | Total |
|  | US$ |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Outstanding at December 31, 2024 |  |  | - |  |  |  | 312 |  |  |  | - |  |  |  | 312 |
Additions during the period |  |  | 1,500 |  |  |  | - |  |  |  | 1,105 |  |  |  | 2,605 |
Settlements of liabilities |  |  | (2,703 | ) |  |  | - |  |  |  | (439 | ) |  |  | (3,143 | )
Changes in fair value |  |  | 1,632 |  |  |  | 94 |  |  |  | 33 |  |  |  | 1,760 |
Outstanding at June 30, 2025 |  |  | 429 |  |  |  | 406 |  |  |  | 699 |  |  |  | 1,534 |

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