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Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:      
Net loss $ (3,771,379) $ (1,653,038) $ (615,381)
Adjustments required to reconcile net loss to net cash used in operating activities:      
Depreciation 17,087 18,495 17,627
Stock based compensation 14,815 52,286
Interest expenses with respect to funding from related party 112,373 12,509
Change in fair value of convertible loan 504,976
Changes in fair value of derivative liabilities 277,600
Issuance expenses attributable to derivative warrant liabilities 247,129
Inventory write-down 33,360 12,387
Foreign currency exchange differences with respect to amount due to a Former Parent Company (243,948) (402,365)
Finance expenses 583 4,021 342
Changes in operating assets and liabilities:      
Trade receivables, net 161,689 (176,863) 28,595
Other current assets (472,020) (96,782) 21,667
Deferred initial public offering cost (252,041)
Inventories 6,995 34,205 6,738
Operating lease right-of-use asset 48,766 (48,633) 49,020
Trade payables 9,422 10,145 (35,764)
Operating lease liabilities (45,911) (48,975) 50,836
Other accounts payable (83,785) 404,597 (107,213)
Net cash used in operating activities (2,938,300) (1,971,635) (985,898)
CASH FLOWS FROM INVESTING ACTIVITIES:      
Purchase of property and equipment (25,757) (9,725) (5,572)
Net cash used in investing activities (25,757) (9,725) (5,572)
CASH FLOWS FROM FINANCING ACTIVITIES:      
Cost associated with the conversion of the Former Parent Company’s debt (84,780)
Proceeds from issuance of convertible notes 1,514,928
Issuance of ordinary shares in initial public offering, net of issuance costs (Note 9c) 6,695,957
Issuance of ordinary shares, pre-funded warrants and warrants in private placement, net of issuance costs (Note 9b) 4,106,699
Receipt of loan from related party 245,000 500,000
Repayment of loan from related party (745,000)
Receipt of loans from the Former Parent Company 107,994 940,624
Repayment of bank loan (30,068)
Net cash provided by financing activities 10,302,656 2,038,142 910,556
Net (decrease) increase in cash and cash equivalents 7,338,599 56,782 (80,914)
Cash and cash equivalents at beginning of the year 89,806 33,024 113,938
Cash and cash equivalents at the end of the year 7,428,405 89,806 33,024
Supplementary disclosure on cash flows:      
Cash paid for interest 40,000 4,876
Cash received from interest 53,804
Supplemental disclosure of non-cash investment and financing activities:      
Right-of-use assets obtained in exchange for operating lease liabilities 97,532
Conversion of the Former Parent Company’s debt into ordinary shares 6,508,089
Benefit to the Company by an equity holder with respect to funding transactions 12,167 112,715
Conversion of convertible notes into ordinary shares 2,019,904
Stock based compensation included as issuance costs $ 475,201 $ 39,091