The
table below summarizes the significant expense categories regularly reviewed by the CODM for the three and nine months ended September
30, 2026, and 2025:
SCHEDULE OF SIGNIFICANT EXPENSE CATEGORIES BY SEGMENT
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
Three
Months Ended September
30, | | |
Nine
Months Ended September
30, | |
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| Revenues | |
$ | 72 | | |
$ | - | | |
$ | 418 | | |
$ | - | |
| Cost of Revenues | |
| (1,095 | ) | |
| - | | |
| (2,083 | ) | |
| - | |
| Payroll and payroll related | |
| (3,354 | ) | |
| (2,035 | ) | |
| (9,261 | ) | |
| (5,159 | ) |
| Materials and subcontractors | |
| (183 | ) | |
| (579 | ) | |
| (569 | ) | |
| (1,522 | ) |
| Share-based compensation | |
| (362 | ) | |
| (328 | ) | |
| (1,017 | ) | |
| (821 | ) |
| Other segment items (*) | |
| (920 | ) | |
| (635 | ) | |
| (2,628 | ) | |
| (2,176 | ) |
| Net loss | |
$ | (5,842 | ) | |
$ | (3,577 | ) | |
$ | (15,140 | ) | |
$ | (9,678 | ) |
| (*) |
Other
segment items included within net loss include professional services, patents, overhead and depreciation, travel expenses, insurance
expenses, financial income, net, other income and other miscellaneous expenses net of grants received. See the consolidated financial
statements for other financial information regarding the Company’s operating segment. |
|