SHAREHOLDERS’ EQUITY (Tables)

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

SCHEDULE OF FAIR VALUE OF OPTIONS GRANTED USING THE BLACK-SCHOLES OPTION PRICING MODEL

	As of December 31,
	2022		2021
Exercise price		$0.28-$0.65		$0.41-$1.81
Expected volatility		93%-95%		93%-99%
Risk-free interest		1.5%-4.5%		0.26%-0.7%
Expected life of up to (years)		3.5-4.5		3.88-4.43

SCHEDULE OF OPTION ACTIVITY

The following table summarizes the option activity for the years ended December 31, 2022, and 2021 for options granted to employees, officers, and directors:

	As of December 31,
	2022						2021
	Number of options			Weighted average exercise price		Weighted average remaining contractual term. (In years)	Number of options			Weighted average exercise price		Weighted average remaining contractual term. (In years)
Outstanding at beginning of period (c)		22,860,713		$	0.5	4.84		24,076,750		$	0.47	1.61
Granted (d)		13,075,000		$	0.28			3,355,000		$	0.91
Exercised		(33,333	)	$	0.22			(2,707,286	)	$	0.49
Forfeited		(1,649,164	)		0.72			(1,863,751	)	$	1.63
Outstanding at the end of period		34,253,216		$	0.43	5.92		22,860,713		$	0.5	4.84
Exercisable at the end of period		19,427,796				4.73		14,749,296				4.29

(*) The weighted average fair value of options granted during the year ended December 31, 2022, was $ 0.08 per share.

SCHEDULE OF SHARE-BASED COMPENSATION EXPENSE

The total share-based compensation expense, related to Ordinary Shares, options granted to employees, directors and service providers was comprised, at each period, as follows:

	Year ended December 31,
	2022		2021		2020
	USD in thousands
Cost of revenues		25		5		—
Research and development		929		1,161		469
Marketing and sales		196		169		62
General and administrative		676		1,129		631
		1,826		2,464		1,162
Less: Share-based compensation expense attributable to non-controlling interests		225		154		74
Share-based compensation expense attributable to Foresight Autonomous Holdings Ltd.		1,601		2,310		1,088