TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS

The following table presents summary of information concerning the Company’s deferred taxes as of the years ending December 31, 2024 and December 31, 2023:

SCHEDULE OF DEFERRED TAX ASSETS

		2024				2023
		December 31,
		2024				2023
		(U.S. dollars in thousands)
Deferred tax assets (liabilities), net:
Net operating loss carry forwards		$	13,048			$	12,331
Research and development expenses			4,466				3,932
Equity compensation			1,357				1,563
Employee benefits			80				70
Property, plants and equipment			(19	)			(26	)
Leases asset			-				66
Lease liability			-				(67	)
Partnership Investment			31				8,627
Intangible assets			(1,455	)			(1,629	)
Bad debt allowance			2,910				575
Other			1,024				1,088
Deferred tax assets gross			21,442				26,530

Valuation allowance			(21,442	)			(26,530	)
Net deferred tax liabilities		$	-			$	-

SCHEDULE OF VALUATION ALLOWANCE ACTIVITY

The changes in valuation allowance are comprised as follows:

		December 31,
		2024				2023
		(U.S dollars in thousands)
Balance at the beginning of year		$	(26,530	)		$	(14,753	)
Deconsolidation of Octomera			-				1,252
Change during the year			5,088				(13,029	)
Balance at end of year		$	(21,442	)		$	(26,530	)