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STOCK OPTIONS (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2025

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF ESTIMATED FAIR VALUE OF OPTIONS GRANTED

The fair value of options granted during 2024 was estimated at the dates of grant using the Black-Scholes option pricing model. The following are the data and assumptions used:

 SCHEDULE OF ESTIMATED FAIR VALUE OF OPTIONS GRANTED

		2024
Dividend yield			0
Expected volatility (%) (*)			122	%
Risk-free interest rate (%) (**)			4.36	%
Expected term of options (years) (***)			5.99
Exercise price (US dollars)			0.22
Share price (US dollars)			0.22
Fair value (US dollars)			2

(*) The expected volatility was based on the historical volatility of the share price of the Company.

(**) The risk-free interest rate represented the risk-free rate of $ zero – coupon US Government Loans.

(***) Due to the fact that the Company does not have sufficient historical exercise data, the expected term was determined based on the “simplified method”.

SCHEDULE OF STOCK OPTION ACTIVITY

The following table presents the Company’s stock option activity for employees and directors of the Company for the three months ended June 30, 2025:

SCHEDULE OF STOCK OPTION ACTIVITY

		Number of Options				Weighted Average Exercise Price
Outstanding at December 31, 2024			29,217				15.38
Granted			-				-
Exercised			-				-
Forfeited or expired			(1,294	)			24.14
Outstanding at June 30, 2025			27,923				14.97
Number of options exercisable at June 30, 2025			21,256				19.67

The following table presents the Company’s stock option activity for employees and directors of the Company for the year ended December 31, 2024 and 2023:

 SCHEDULE OF STOCK OPTION ACTIVITY

		Number of Options				Weighted Average Exercise Price
Outstanding at December 31,2022			33,533				21.00
Granted			-				-
Exercised			-				-
Forfeited			(6,015	)			8.75
Expired			-				-
Outstanding at December 31,2023			27,518				23.69
Granted			10,000				0.22
Exercised			-				-
Forfeited			(817	)			26.46
Expired			(7,484	)			24.46
Outstanding on December 31, 2024			29,217				15.38
Number of options exercisable on December 31, 2024			19,217				23.38

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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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.

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