v3.26.1
SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Supplementary Financial Statement Information [Abstract]    
SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION
NOTE 3  - SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION:
 
Balance sheets:
 
  a.
Other accounts payable
 
   
March 31
   
December 31
 
   
2026
   
2025
 
Accrued expenses
 
$
799
   
$
859
 
Income tax
   
51
     
51
 
   
$
850
   
$
910
 

 

Statement of operations:
 
  b.
Research and development expenses:
 
 
   
Three months ended
March 31
 
   
2026
   
2025
 
Payroll and related expenses
 
$
263
   
$
369
 
Share-based compensation expenses
   
130
     
-
 
Subcontractors and consultants
   
891
     
156
 
Rent and maintenance
   
55
     
40
 
Other
   
31
     
25
 
   
$
1,370
   
$
590
 
 
  c.
General and administrative expenses:
 
Payroll and related expenses
 
$
241
   
$
332
 
Share-based compensation expenses
   
215
     
21
 
Professional services
   
783
     
525
 
Depreciation
   
2
     
4
 
Rent and maintenance
   
49
     
30
 
Patent registration
   
8
     
4
 
Travel expenses
   
-
     
54
 
Other
   
81
     
90
 
   
$
1,379
   
$
1,060
 
 
  d.
Financial expense (income), net:
 
Change in fair value of financial liabilities measured at fair value
 
$
(15
)
 
$
79
 
Interest expense (income), net
   
(32
)
   
9
 
Foreign currency exchange loss (income), net
   
27
     
(6
)
Other
   
4
     
3
 
Total financial expense (income), net
 
$
(16
)
 
$
85
 
NOTE 6  - SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION:
 
Balance sheets:
 
  a.
Other accounts payable
 
   
December 31
 
   
2025
   
2024
 
Accrued expenses
 
$
859
   
$
741
 
Income tax
   
51
     
47
 
   
$
910
   
$
788
 
 
Statement of operations:
 
  b.
Research and development expenses:
 
   
Year ended December 31,
 
   
2025
   
2024
 
Payroll and related expenses
 
$
1,801
   
$
1,231
 
Share-based compensation expenses
   
-
     
2,424
 
Subcontractors and consultants
   
5,030
     
1,890
 
Rent and maintenance
   
200
     
205
 
Other
   
109
     
65
 
   
$
7,140
   
$
5,815
 
 
  c.
General and administrative expenses:
 
Payroll and related expenses
 
$
1,527
   
$
1,154
 
Share-based compensation expenses
   
134
     
3,438
 
Professional services
   
2,103
     
1,632
 
Depreciation
   
14
     
25
 
Rent and maintenance
   
177
     
89
 
Patent registration
   
59
     
43
 
Travel expenses
   
154
     
106
 
Other
   
324
     
269
 
   
$
4,492
   
$
6,756
 
 
  d.
Financial expense, net:
 
Change in fair value of financial liabilities measured at fair value (including ELOC)
 
$
279
   
$
(1,150
)
Issuance costs - ELOC agreement
   
-
     
52
 
Loss upon entering Transactions
   
-
     
4,783
 
Interest income, net
   
(142
)
   
(1
)
Foreign currency exchange loss, net
   
127
     
247
 
Other
   
13
     
7
 
Total financial expense, net
 
$
277
   
$
3,938