v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Israel and Foreign Components of Loss from Continuing Operations, Before Income Taxes
   
Year ended December 31
 
   
2025
   
2024
 
Domestic – Israel
 
$
9,345
   
$
12,156
 
Foreign
               
   Cayman Islands
   
2,569
     
4,161
 
   Chinese Subsidiary
   
(5
)
   
192
 
Total
 
$
11,909
   
$
16,509
 
Schedule of Effective Benefit (Expense) Taxes
   
Year ended December 31
 
   
2025
   
2024
 
Loss before income taxes
 
$
(11,909
)
 
$
(16,509
)
Statutory tax rate
   
23
%
   
23
%
Computed “expected” tax income
   
(2,739
)
   
(3,797
)
Exchange rate differences
   
(822
)
   
(21
)
Non-deductible share-based compensation
   
-
     
1,373
 
Non-deductible financial instruments valuation
   
-
     
32
 
Effect of other non-deductible differences
   
21
     
78
 
Change in valuation allowance
   
2,952
     
1,392
 
Subsidiaries tax rate differences
   
591
     
953
 
Reported taxes on income
 
$
3
   
$
10
 
Schedule of Company's Deferred Tax Assets
   
December 31
 
   
2025
   
2024
 
Deferred tax assets
           
Operating loss carryforwards
 
$
8,111
   
$
5,800
 
Research and development
   
1,457
     
902
 
Accrued expenses
   
133
     
104
 
Bonus accrual
   
82
     
52
 
Lease liability
   
108
     
121
 
Other
   
55
     
42
 
Total deferred tax assets
 
$
9,946
   
$
7,021
 
                 
Deferred tax liabilities
               
Right of use asset
   
(95
)
   
(122
)
Total deferred tax liabilities
 
$
(95
)
 
$
(122
)
                 
Valuation allowance
 
$
(9,851
)
 
$
(6,899
)
Deferred tax assets, net of valuation allowance
 
$
-
   
$
-
 
Schedule of Reconciliation of the Beginning and Ending Valuation Allowance
Balance as of December 31, 2023
 
$
(5,507
)
Additions
   
(1,392
)
Balance as of December 31, 2024
 
$
(6,899
)
Additions
   
(2,952
)
Balance as of December 31, 2025
 
$
(9,851
)