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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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