FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of detailed information about financial instruments [abstract]

Schedule of Classification of Financial Instruments by Fair Value Hierarchy

Balance on December 31, 2024:

	Up to 1 year		1 year to 2 years		2 years to 3 years		3 years to 4 years		4 years to 5 years		Over 5 years		Total
Trade payables (*)	$	1,228	$	-	$	-	$	-	$	-	$	-	$	1,228
Employees and payroll accruals		1,869		-		-		-		-		-		1,869
Other payables		1,079		-		-		-		-		-		1,079
Leases liability		679		566		449		394		374		338		2,800
Liabilities in respect of government grants		323		392		336		462		632		3,884		6,029
	$	5,178	$	958	$	785	$	856	$	1,006	$	4,222	$	13,005

(*) The Company engages with trade payables under the standard payment terms accepted in the relevant markets.

Balance on December 31, 2023:

	Up to 1 year		1 year to 2 years		2 years to 3 years		3 years to 4 years		4 years to 5 years		Over 5 years		Total
Trade payables (*)	$	1,785	$	-	$	-	$	-	$	-	$	-	$	1,785
Employees and payroll accruals		2,537		-		-		-		-		-		2,537
Other payables		1,019		-		-		-		-		-		1,019
Leases liability		921		211		103		41		21		-		1,297
Liabilities in respect of government grants		388		676		778		1,123		1,566		1,315		5,846
	$	6,650	$	887	$	881	$	1,164	$	1,587	$	1,315	$	12,484

(*) The Company engages with trade payables under the standard payment terms accepted in the relevant markets.

Schedule of Financial Liabilities

	December 31,
	2024		2023
Convertible SAFE	$	10,371	$	10,368
Warrants and pre-funded warrants liabilities	$	2,876	$	-

Schedule of Sensitivity Tests Relating to Changes in Market Factors

	December 31,
	2024			2023
Sensitivity test to changes in the USD/NIS exchange rate:
Gain (loss) from the change:
Decrease of 5% in the U.S. dollar relative to the NIS	$	(428	)	$	(377	)
Increase of 5% in the U.S. dollar relative to the NIS	$	428		$	377