SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

SCHEDULE OF ANTIDILUTIVE NET LOSS AND WEIGHTED AVERAGE

		US dollars in thousands (except share data)					US dollars in thousands (except share data)
		Three-month period ended September 30,					Nine-month period ended September 30,
		(Unaudited)					(Unaudited)
		2023			2022		2023			2022
Numerator:
Net loss	$	2,223		$	928		$	4,685		$	3,148
Deemed dividend related to trigger of down round protection feature (see Note 3A below)		-			-			855			-
Net loss attributable to common stockholders	$	2,223		$	928		$	5,540		$	3,148
Denominator:
Shares of Common Stock used in computing basic and diluted net loss per common stock		20,892,193			15,473,521			18,792,950			15,468,279
Shares of Common Stock to be issued upon exercise of pre-funded warrants		-			1,976,470			1,206,228
Shares of Common Stock to be issued upon achievement of performance milestone					100,000			33,456
Basic and diluted net loss per common stock	$	(0.10	)	$	(0.06	)	$	(0.28	)	$	(0.2	)