v3.26.1
INCOME TAX (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME TAX EXPENSES

 

   Year ended December 31  
   2025    2024  
   US Dollars  
           
Loss from continuing operations before tax   3,613     4,319  
Federal tax rate   21 %   21 %
Income tax computed at the federal income tax rate   759     907  
Non-deductible expenses   (* )   -
Share-based compensation   (19 )   -
Differences in corporate income tax rates   28     -  
Remeasurement of deferred taxes for foreign currency effects   (36 )   -  
Changes in valuation allowance   (714 )   (907 )
Income tax benefit   18     -

 

(*)Less than $1 thousand
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

 

   2025  2024  
   Year ended December 31  
   2025  2024  
   US Dollars  
      
Composition of deferred tax assets:          
           
Employees and related institutions   23   2  
Operating loss carry-forwards   8,282   6,883  
Operating lease liabilities   8   2  
Share-based compensation   627   182  
Others   560   47  
Total deferred tax assets   9,500   7,116  
           

Composition of deferred tax liabilities:

          
Right-of-use asset   (7)  (2 )
Total deferred tax liabilities   (7)  (2 )
           
Net deferred tax assets   9,493   7,114  
Valuation allowance   (9,493)  (7,114 )
Deferred tax assets and liabilities   -   -