TAXES ON INCOME: (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES

The components of loss before income taxes are as follows:

	Year ended December 31
	2023			2022
	($ in thousands)
Loss before taxes on income:
InspireMD, Inc.	$	(5,772	)	$	(4,773	)
Subsidiaries		(14,079	)		(13,690	)
	$	(19,851	)	$	(18,463	)

SCHEDULE OF CHANGES IN VALUATION ALLOWANCE

The changes in the valuation allowance for the year ended December 31, 2023 and 2022 were as follows:

	Year ended December 31
	2023		2022
	($ in thousands)
Balance at the beginning of the year	$	40,071	$	39,212
Changes during the year:
Losses during the year (including foreign exchange rate effect)		2,580		859
Balance at the end of the year	$	42,651	$	40,071

f. Accounting for Uncertain Tax position

SCHEDULE OF RECONCILIATION OF UNCERTAIN TAX POSITIONS

The following is a reconciliation of the total amounts of the Company’s uncertain tax positions during the year ended December 31, 2023 and 2022 were as follows:

	Year ended December 31,
	2023		2022
	($ in thousands)
Balance at beginning of period	$	106	$	89
Increase in uncertain tax positions because of tax positions taken during the year		62		17
Balance at end of period	$	168	$	106

SCHEDULE OF OPEN TAX YEARS BY MAJOR JURISDICTION

A summary of open tax years by major jurisdiction is presented below:

Jurisdiction	Years
U.S.	2020-2023
Israel	2019-2023
Germany	2020-2023

SCHEDULE OF DEFERRED INCOME TAX

	December 31,
	2023			2022
	($ in thousands)
Provision for vacation and recreation pay		68			45
R&D expenses		1,691			1,452
Operating lease right of use assets		(339	)		(357	)
Operating lease liabilities		367			371
Share-based compensation		3,492			3,021
Carry forward tax losses		37,342			35,507
Accrued severance pay, net		30			32
		42,651			40,071
Less-valuation allowance		(42,651	)		(40,071	)
		-			-