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RELATED PARTIES (Tables)
12 Months Ended
Dec. 31, 2023
Related Party Transactions [Abstract]  
SCHEDULE OF TRANSACTION AND BALANCE WITH RELATED PARTIES

 

   2023   2022 
  

Year ended

December 31

 
   2023   2022 
   U.S. Dollars in thousands 
         
Research and development expenses:          
Directors compensation and fees to officers   96    105 
    96    105 
           
General and administrative expenses:          
Directors compensation and fees to officers (*)   1,255    1,274 
(*) Share based compensation   777    702 
           
Financing expenses, net:          
Financial expenses related to convertible loan   451    637 
Interest on loan   -    2 

 

B. Balances with related parties:

 

     
   As of December 31, 
   2023   2022 
   U.S. Dollars in thousands 
         
Current Liabilities:          
Short term loan   -    82 
Accounts payable   180    120 
Accrued compensation   1,898    1,384 
           
Non-current Liabilities:          
Convertible notes   2,202    1,814