v3.26.1
Taxes on Income (Tables)
 12 Months Ended
Dec. 31, 2025
Taxes on Income [Abstract]  
Schedule of Deferred Tax Assets

Significant components of the Company’s deferred tax assets are as follows:

 

   As of December 31, 
   2025   2024 
Deferred tax assets:        
Net operating loss carry forward  $2,467   $937 
Other temporary differences   715    77 
           
Deferred tax asset before valuation allowance   3,182    1,014 
Valuation allowance   (3,182)   (1,014)
           
Net deferred tax asset  $
-
   $
-
 
Schedule of Reconciliation of Income Tax Benefit

The reconciliation of income tax benefit computed at statutory tax rate to income tax expense in 2024 was as follows:    

 

   Year Ended
December 31,		 
   2024 
Income tax benefit computed at statutory tax rate   (355)
Change in valuation allowance   326 
Exchange rate differences on net operating loss carry forward   29 
      
Income tax expense  $
-
 
Schedule of Provision for Income Taxes

A reconciliation of the provision for income taxes to the amount computed by applying the 23% statutory Israeli income tax rate to income before income taxes after the adoption of ASU 2023-09 is as follows:

 

   December 31, 2025 
    $    % 
           
Tax at Israeli Statutory Rate  $(767)   (23)
   Changes in Valuation Allowances   1,011    30 
Nontaxable and Nondeductible Items          
    Fair value revaluation   (1,276)   (38)
    PIPE expenses   722    22 
   Share-based payment   301    9 
Other adjustments   9    0 
Effective Tax Rate  $
-
    
-