SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

6 Months Ended

Jun. 30, 2026

Supplementary Financial Statement Information [Abstract]

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

NOTE 3 - SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION:

Balance sheets:

a.

Other accounts payable

		June 30				December 31
		2026				2025
Accrued expenses		$	933			$	859
Income tax			51				51
		$	984			$	910

Statement of operations:

b.

Research and development expenses

		Six months ended June 30								Three months ended June 30
		2026				2025				2026				2025
Payroll and related expenses		$	774			$	854			$	511			$	485
Share-based compensation expenses			230				-				100				-
Subcontractors and consultants			2,429				598				1,538				442
Rent and maintenance			106				95				51				55
Other			43				61				12				36
		$	3,582			$	1,608			$	2,212			$	1,018

c.

General and administrative expenses

Payroll and related expenses		$	661			$	739			$	420			$	407
Share-based compensation expenses			312				58				97				37
Professional services			1,571				1,111				788				586
Depreciation			5				7				3				3
Rent and maintenance			94				85				45				55
Patent registration			10				51				2				47
Travel expenses			37				91				37				37
Other			157				184				76				94
		$	2,847			$	2,326			$	1,468			$	1,266

d.

Financial expense (income), net

Change in fair value of financial liabilities measured at fair value		$	(169	)		$	277			$	(154	)		$	198
Interest income, net			(46	)			(34	)			(14	)			(43	)
Foreign currency exchange loss, net			67				55				40				61
Other			3				3				(1	)			-
Total financial expense (income), net		$	(145	)		$	301			$	(129	)		$	216