v3.26.1
TAXES ON INCOME (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets and Liabilities

The deferred tax assets and liabilities are composed of the following:

  

   December 31,
2025		   December 31,
2024		 
Deferred tax assets:        
Net operating loss carryforward   9,404    6,739 
Accrued expenses   86    97 
R&D temporary differences   1,310    1,218 
Fund raising costs 2023   -    35 
Operating lease liability   10    8 
Total deferred tax assets   10,810    8,097 
Valuation allowance   (10,810)   (8,097)
Deferred tax liabilities:          
Total deferred tax liabilities   -    - 
Net deferred taxes   -    - 
Schedule of Theoretical Tax Theoretical tax:
   Year ended
December 31,
2025		   Year ended
December 31,
2024		   Year ended
December 31,
2023		 
             
Loss before taxation   (13,220)   (11,053)   (11,286)
Theoretical tax credit at applicable statutory rate: 23%   (3,041)   (2,542)   (2,596)
Non-allowable expenses   (704)   (391)   (244)
Temporary differences and tax losses for which no Deferred Tax Asset is recognized   (2,337)   (2,151)   (2,352)
Income tax benefit   -    -    - 
Schedule of Effective Tax Rate Reconciliation
   Year ended
December 31,
2025		 
   Tax   Rate 
IL statutory tax rate   (3,041)   23%
           
Non-taxable or non-deductible items:          
Share-based compensation   747    (5.7%)
Revaluation of financial liabilities at fair value through profit or loss   (166)   1.3%
Others   123    (0.9%)
Changes in valuation allowances   2,713    (20.5%)
           
Other adjustments   (376)   2.8%
Effective tax rate   -    -