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INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX EXPENSES

SCHEDULE OF INCOME TAX EXPENSES 

		2024				2023
		Year ended December 31
		2024				2023
		US Dollars
Pretax loss			5,602				7,260
Federal tax rate			21	%			21	%
Income tax computed at the federal income tax rate			1,176				1,525
Non-deductible expenses			-(*)				(383	)
Share-based compensation			(1	)			(27	)
Differences in corporate income tax rates			26				68
Remeasurement of deferred taxes for foreign currency effects			20				99
Changes in valuation allowance			(1,221	)			(1,282	)
Income tax expenses			-				-

(*) Less than $1 thousand.

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 

		2024				2023
		Year ended December 31
		2024				2023
Composition of deferred tax assets:		US Dollars
Employees and related institutions			2				4
Operating loss carry-forwards			6,883				5,493
Operating lease liabilities			2				11
Share-based compensation			182				182
Others			47				33
Total deferred tax assets			7,116				5,723
Composition of deferred tax liabilities:
Right-of-use asset			(2	)			(13	)
Total deferred tax liabilities			(2	)			(13	)
Net deferred tax assets			7,114				5,710
Valuation allowance			(7,114	)			(5,710	)

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- References

No definition available.

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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