v3.25.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2024
Income Taxes [Abstract]  
Schedule of Israel and Foreign Components of Loss from Continuing Operations, Before Income Taxes
   
Year ended December 31
  
   
2024
    
2023
  
Domestic - Israel
    
12,156
      
4,769
  
Foreign
                
   Cayman Islands
  
$
4,161
    
$
-
  
   Chinese Subsidiary
    
192
      
307
  
Total
  
$
16,509
    
$
5,076
  
Schedule of Effective Benefit (Expense) Taxes
   
Year ended December 31
  
   
2024
    
2023
  
Loss before income taxes
  
$
(16,509
)
  
$
(5,076
)
Statutory tax rate
    
23
%
    
23
%
Computed “expected” tax income
    
(3,797
)
    
(1,167
)
Exchange rate differences
    
(21
)
    
120
  
Non-deductible share-based compensation
    
1,373
      
30
  
Non-deductible financial instruments valuation
    
32
      
21
  
Effect of other non-deductible differences
    
78
      
112
  
Change in valuation allowance
    
1,392
      
922
  
Subsidiaries tax rate differences
    
953
      
(6
)
Reported taxes on income
  
$
10
    
$
32
  
Schedule of Company's Deferred Tax Assets
   
December 31
  
   
2024
    
2023
  
Deferred tax assets
            
Operating loss carryforwards
  
$
5,800
    
$
4,405
  
Research and development
    
902
      
780
  
Accrued expenses
    
104
      
304
  
Bonus accrual
    
52
      
-
  
Lease liability
    
121
      
39
  
Other
    
42
      
25
  
Total deferred tax assets
  
$
7,021
    
$
5,553
  
                 
Deferred tax liabilities
                
Right of use asset
    
(122
)
    
(46
)
Total deferred tax liabilities
  
$
(122
)
  
$
(46
)
                 
Valuation allowance
  
$
(6,899
)
  
$
(5,507
)
Deferred tax assets, net of valuation allowance
  
$
-
    
$
-
  
Schedule of Reconciliation of the Beginning and Ending Valuation Allowance
Balance as of December 31, 2022
  
$
(4,585
)
Additions
    
(922
)
Balance as of December 31, 2023
  
$
(5,507
)
Additions
    
(1,392
)
Balance as of December 31, 2024
  
$
(6,899
)