TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS

	Year Ended December 31,
	2023			2022			2021
Deferred tax assets:	USD in thousands
Operating loss carryforward		73,448			68,870			51,683
Deferred taxes due to carryforward losses		16,893			15,840			11,887
Valuation allowance		(16,893	)		(15,840	)		(11,887	)
Net deferred tax asset		—			—			—

SCHEDULE OF EFFECTIVE TAX EXPENSE (BENIFIT)

	Year Ended December 31,
	2023			2022			2021
Loss before taxes on income		18,410			21,676			15,036
Israeli statutory income tax rate		23	%		23	%		23	%
Theoretical statutory tax benefit		4,234			4,985			3,458
Losses for which a valuation allowance was provided or benefit from loss carryforwards and permanent differences		(4,234	)		(4,985	)		(3,458	)
Income tax expense		-			-			-