INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPOSITION OF LOSS

	Year ended December 31
	2023		2022
	U.S. Dollars in thousands
U.S.		2,696		2,211
Israel		409		434
		3,105		2,645

SCHEDULE OF RECONCILIATION OF EFFECTIVE TAX RATE

	Year ended December 31
	2023			2022
	U.S. Dollars in thousands
Pretax loss		3,105			2,645
U.S. federal income tax rate		21	%		21	%
Income tax benefit computed at the applicable tax rate		(652	)		(555	)
Non-deductible expenses		180			1
Effect of differences in corporate income tax rates		(19	)		(6	)
Change in valuation allowance		491			560
		-			-

SCHEDULE OF DEFERRED TAX ASSETS

	December 31
	2023			2022
Composition of deferred tax assets:	U.S. Dollars in thousands
Operating loss carry forwards		2,774			2,553
Share based compensation		453			290
Convertible component in convertible notes		-			33
Accrued compensation		348			253
Total deferred tax assets		3,575			3,129
Composition of deferred tax liabilities:
Convertible notes		-			45
Total deferred tax liabilities		-			45
Valuation allowance		(3,575	)		(3,084	)
		-			-

SCHEDULE OF ROLL FORWARD OF VALUATION ALLOWANCE

	US dollars in thousands
Balance at January 1, 2022		2,610
Additional paid in capital		(86	)
Income tax expense		560
Balance at December 31, 2022		3,084
Income tax expense		491
Balance at December 31, 2023		3,575