v3.26.1
TAXES ON INCOME (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

  

       
   As of December 31, 
   2025   2024 
         
Net operating loss carryforwards  $121,215   $118,309 
Operating lease liabilities   198    26 
Accrued vacation pay   101    69 
Advance payment from IIA   22    - 
Total deferred tax assets   121,536    118,404 
Less: valuation allowance   (121,345)   (118,374)
Net deferred tax assets   191    30 
           
Operating leases, right-of-use assets   (191)   (30)
Total deferred tax liabilities   (191)   (30)
Total net deferred tax assets  $-   $- 
SCHEDULE OF RECONCILIATION OF INCOME TAXES

The main reconciling item between the statutory tax rate of the Company and the effective tax rate is the recognition of valuation allowance in respect of deferred taxes relating to accumulated net operating losses carried forward due to the uncertainty of the realization of such deferred taxes.

 

   Tax  Rate
   Year ended December 31, 2025
   Tax  Rate
U.S. federal tax rate  $(2,760)   21%
           
Statutory tax rate difference between U.S. and Israel   (130)   1%

Changes in valuation allowances

   2,971    (22

%)

           
Share-based compensation   227    (2%)
Other adjustments   (308)   2%
Effective tax rate  $-    0%