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Additional Information to the Items of Profit or Loss | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Additional Information to the Items of Profit or Loss [Abstract] |  |
ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS | NOTE 10:- ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS
|  | Six months ended June 30, |  |  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |  |  | 2023 |
|  | Unaudited |  |  | Audited |
|  | USD in thousands |
a. Research and development expenses: |  |  |  |  |  |  |  |  |
Wages and related expenses |  | $ | 224 |  |  | $ | 202 |  |  | $ | 392 |
Share-based payment |  |  | 8 |  |  |  | 23 |  |  |  | 34 |
Clinical studies |  |  | 117 |  |  |  | 145 |  |  |  | 254 |
Regulatory, professional and other expenses |  |  | 386 |  |  |  | 366 |  |  |  | 719 |
Research and preclinical studies |  |  | 100 |  |  |  | 45 |  |  |  | 101 |
Chemistry and formulations |  |  | 6 |  |  |  | - |  |  |  | 141 |
|  |  | 841 |  |  |  | 781 |  |  |  | 1,641 |
b. General and administrative expenses: |  |  |  |  |  |  |  |  |  |  |  |
Wages and related expenses |  |  | 311 |  |  |  | 217 |  |  |  | 415 |
Share-based payment |  |  | 8 |  |  |  | 45 |  |  |  | 68 |
Professional and directors’ fees |  |  | 1,670 |  |  |  | 1,366 |  |  |  | 2,594 |
Business development expenses |  |  | 53 |  |  |  | 38 |  |  |  | 86 |
Office maintenance, rent and other expenses |  |  | 68 |  |  |  | 48 |  |  |  | 110 |
Investor relations and business expenses |  |  | 57 |  |  |  | 310 |  |  |  | 369 |
Wellution operating expenses |  |  | 101 |  |  |  | 107 |  |  |  | 145 |
Amazon fees |  |  | 297 |  |  |  | 686 |  |  |  | 1,042 |
Regulatory expenses |  |  | 67 |  |  |  | 104 |  |  |  | 202 |
|  | $ | 2,632 |  |  | $ | 2,921 |  |  |  | 5,031 |
NOTE 21:- | ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS
|  |  |  |  | Year ended December 31, |
|  |  |  |  | 2023 |  |  | 2022 |  |  | 2021 |
a. |  |  | Research and development expenses: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Wages and related expenses |  | $ | 392 |  |  | $ | 436 |  |  | $ | 357 |
|  |  | Share-based payment |  |  | 34 |  |  |  | 264 |  |  |  | 27 |
|  |  | Regulatory, professional and other expenses |  |  | 719 |  |  |  | 750 |  |  |  | 934 |
|  |  | Research and preclinical studies |  |  | 101 |  |  |  | 703 |  |  |  | 165 |
|  |  | Clinical studies |  |  | 254 |  |  |  | 369 |  |  |  | 172 |
|  |  | Chemistry and formulations |  |  | 141 |  |  |  | 281 |  |  |  | 335 |
|  |  |  |  |  | 1,641 |  |  |  | 2,803 |  |  |  | 1,990 |
b. |  |  | General and administrative expenses: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Wages and related expenses |  |  | 415 |  |  |  | 437 |  |  |  | 256 |
|  |  | Share-based payment |  |  | 68 |  |  |  | 633 |  |  |  | 16 |
|  |  | Amazon fees |  |  | 1,042 |  |  |  | 424 |  |  |  | - |
|  |  | Storage |  |  | 145 |  |  |  | 90 |  |  |  |  |
|  |  | Professional and directors’ fees |  |  | 2,594 |  |  |  | 2,499 |  |  |  | 2,417 |
|  |  | Business development expenses |  |  | 86 |  |  |  | 161 |  |  |  | 5 |
|  |  | Regulatory expenses |  |  | 202 |  |  |  | 162 |  |  |  | 165 |
|  |  | Office maintenance, rent and other expenses |  |  | 110 |  |  |  | (*)80 |  |  |  | 135 |
|  |  | Investor relations and business expenses |  |  | 369 |  |  |  | 1,486 |  |  |  | 784 |
|  |  |  |  |  | 5,031 |  |  |  | 5,972 |  |  |  | 3,778 |
c. |  |  | Other expenses: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Company’s share of losses of company accounted for at equity, net |  |  | 210 |  |  |  | 109 |  |  |  | - |
d. |  |  | Finance income: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Net change in fair value of financial liabilities designated at fair value through profit or loss |  |  | (2,205 | ) |  |  | (7,832 | ) |  |  | - |
|  |  | Exchange rate differences, net |  |  | (14 | ) |  |  | - |  |  |  | - |
|  |  |  |  |  | (2,219 | ) |  |  | (7,832 | ) |  |  | - |
e. |  |  | Finance expenses: |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Issuance expenses related to warrants |  |  | - |  |  |  | 1,204 |  |  |  | 6 |
|  |  | Exchange rate differences, net |  |  | - |  |  |  | 4 |  |  |  | 3 |
|  |  | Losses from remeasurement of investment in financial assets |  |  | 1,046 |  |  |  | 770 |  |  |  | - |
|  |  | Finance expense in respect of leases |  |  | 9 |  |  |  | 15 |  |  |  | 4 |
|  |  | Finance expenses from interest and commissions |  |  | - |  |  |  | 21 |  |  |  | 8 |
|  |  |  |  | $ | 1,055 |  |  | $ | 2,014 |  |  | $ | 21 |
(*) | Reclassified to correlate with common practice in industry and better reflect profit and loss.

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