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TAXES ON INCOME (Tables)
12 Months Ended
Dec. 31, 2025
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 
   2025   2024 
   ($ in thousands) 
Loss before taxes on income:          
InspireMD, Inc.  $(10,834)  $(10,385)
Subsidiaries   (37,889)   (21,561)
   $(48,723)  $(31,946)
SCHEDULE OF CHANGES IN VALUATION ALLOWANCE

The changes in the valuation allowance for the years ended December 31, 2025, and 2024 were as follows:

 

   Year ended December 31 
   2025   2024 
   ($ in thousands) 
Balance at the beginning of the year  $48,430   $42,651 
Changes during the year   15,138    5,779 
Balance at the end of the year  $63,568   $48,430 

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 years ended December 31, 2025, and 2024:

 

   Year ended December 31, 
   2025   2024 
   ($ in thousands) 
Balance at beginning of the year  $225   $168 
Additions related to uncertain tax positions taken this year   61    57 
Balance at end of the year  $286   $225 

SCHEDULE OF OPEN TAX YEARS BY MAJOR JURISDICTION

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

 

Jurisdiction     Years  
U.S.     2021-2025  
Israel     2021-2025  
Germany     2022-2025  

SCHEDULE OF DEFERRED INCOME TAX

 

   2025   2024 
   December 31, 
   2025   2024 
   ($ in thousands) 
     
Carry forward tax losses   55,346    41,699 
Provision for vacation and recreation pay   98    82 
R&D expenses   2,843    2,204 
Operating lease right of use assets   (613)   (525)
Operating lease liabilities   735    554 
Share-based compensation   5,174    4,489 
Marketable securities   (41)   (100)
Accrued severance pay, net   26    27 
Deferred tax assets noncurrent   63,568    48,430 
Less-valuation allowance   (63,568)   (48,430)
Deferred tax assets   -    - 
SCHEDULE OF EFFECTIVE INCOME TAX RATE

The provision for income taxes differs from the expected amount calculated by applying the Company’s federal statutory rate to loss before tax expenses for 2025 and 2024 as follows:

 

    $    %          
   2025   2024 
   ($ in thousands) 
                 
    $    %          
US federal statutory   (10,232)   21    (6,709)   21 
Foreign tax effects                     
Israel                    
Statutory tax rate differences between United States and Israel   (758)   1.6    (428)   1.3 
Difference resulting from using NIS as the measurement basis for tax purposes   (4,627)   9.5    223    (0.7)
Changes in valuation allowance   13,096    (26.9)   3,590    (11.2)
Non- taxable or non-deductible items   1,171    (2.4)   1,020    (3.2)
Other adjustments   (254)   (0.5)   -    - 
Changes in valuation allowance   2,043    (4.2)   2,189    (6.9)
Non- taxable or non-deductible items   27    (-0.1)    1    (0.0)
Changes in unrecognized tax benefits   61    (-0.1)    57    (0.2)
Other adjustments   (464)   1.0    116    (0.4)
Effective tax expense   63    -     59    -