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      contextRef="From2022-04-012022-06-30"
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    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="From2023-01-01to2023-06-30">&lt;p id="xdx_804_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zKGbLLz5Js9f" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
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    1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_827_zxqg0TjPKcbe"&gt;GENERAL&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Reporting
    Entity&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 84.45pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Foresight
Autonomous Holdings Ltd. (the &#x201c;Company&#x201d;) is an Israeli resident company incorporated in Israel. The address of the Company&#x2019;s
registered office is 7 Golda Meir St., Ness Ziona, Israel. The unaudited condensed consolidated interim financial statements of the Company
as of June 30, 2023, comprise the Company and its fully owned subsidiaries in Israel and China (together referred to as the &#x201c;Group&#x201d;).
The Company, through of its subsidiaries, Foresight Automotive Ltd. (&#x201c;Foresight Automotive&#x201d;) and Foresight Changzhou Automotive
Ltd. (&#x201c;Foresight Changzhou&#x201d;), is a technology company developing smart multi-spectral vision software solutions including
modules of automatic calibration and dense 3D point cloud that can be applied to different markets such as automotive, defense, autonomous
vehicles and heavy industrial equipment. In addition, the Company, through of its subsidiary, Eye-Net Mobile Ltd. (&#x201c;Eye-Net Mobile&#x201d;)
is also engaged in the development of a cellular-based solution suite that provides real-time pre-collision alerts to enhance road safety
and situational awareness for all road users in the urban mobility environment by incorporating cutting-edge artificial intelligence
(&#x201c;AI&#x201d;) technology and advanced analytics.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-align: justify; text-indent: -1.8pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
ordinary shares of the Company, no par value each (the &#x201c;Ordinary Shares&#x201d;), are registered for trade on the Tel Aviv Stock
Exchange Ltd. In addition, since June 15, 2017, the Company has American Depository Shares (&#x201c;ADSs&#x201d;) registered with the U.S.
Securities and Exchange Commission. &lt;span id="xdx_90B_ecustom--AcquisitionTransactionDescription_c20170615__20170615_zbfMBtkLXdX3" title="Acquisition transaction description"&gt;The ADSs are listed on The Nasdaq Capital Market; the ratio of the Company&#x2019;s Ordinary Shares
to ADSs is 30:1.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-align: justify; text-indent: -1.8pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Group activities are subject to significant risks and uncertainties, including failing to secure additional funding to operationalize
its technology before competitors develop similar technology. In addition, the Group is subject to risks from, among other things, competition
associated with the industry in general, other risks associated with financing, liquidity requirements, rapidly changing customer requirements
and limited operating history.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 84.45pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;To
date, the Company has not generated significant revenues from its activities and has incurred substantial operating losses. Management
expects the Company to continue to generate significant operational losses and to continue to fund operations primarily through the utilization
of its current financial resources, sales of its products, and through additional raises of capital. The Company anticipates its existing
cash will be sufficient to fund its expected operating cash requirements for at least twelve months following the date of this report.&lt;/span&gt;&lt;/p&gt;

</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
    <FRSX:AcquisitionTransactionDescription contextRef="From2017-06-152017-06-15">The ADSs are listed on The Nasdaq Capital Market; the ratio of the Company&#x2019;s Ordinary Shares
to ADSs is 30:1.</FRSX:AcquisitionTransactionDescription>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2023-01-01to2023-06-30">&lt;p id="xdx_802_eus-gaap--SignificantAccountingPoliciesTextBlock_zclC9xDwLKDa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

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  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
    2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_824_zyJyIuERGx75"&gt;BASIS
    OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_84E_ecustom--UnauditedInterimFinancialStatementsPolicyTextBlock_z5zJsFypu5sh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

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  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_861_zFSxVbj8Ybm7"&gt;Unaudited
    Interim Financial Statements&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited interim condensed financial statements have been prepared in accordance with U.S. generally accepted accounting
principles (&#x201c;GAAP&#x201d;) for interim financial information. Accordingly, they do not include all the information and footnotes
required by GAAP for complete financial statements. In the opinion of the management, all adjustments considered necessary for a fair
presentation have been included (consisting only of normal recurring adjustments except as otherwise discussed). For further information,
reference is made to the consolidated financial statements and footnotes thereto included in the Company&#x2019;s Annual Report on Form
20-F for the year ended December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
results of operation for the six and three months ended June 30, 2023, are not necessarily indicative of the results that may be expected
for the year ending December 31, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zWisU81pbgnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;B.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86C_zexS6MQuRuEa"&gt;Significant
    Accounting Policies&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
significant accounting policies followed in the preparation of these unaudited interim condensed consolidated financial statements are
identical to those applied in the preparation of the latest annual financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;FORESIGHT
AUTONOMOUS HOLDINGS LTD. &lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: center; text-indent: -56.7pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;U.S.
dollars in thousands&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(Except
share and per share data and exercise prices)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Notes
to the Interim Condensed Consolidated Financial Statements (Unaudited)&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--UseOfEstimates_zrz6n5KYzB1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;C.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_863_zoyWArHgkLk8"&gt;Use
of estimates&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts
reported in the financial statements and accompanying notes. Actual results could differ from those estimates.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_85A_zshuwEu57gZ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <FRSX:UnauditedInterimFinancialStatementsPolicyTextBlock contextRef="From2023-01-01to2023-06-30">&lt;p id="xdx_84E_ecustom--UnauditedInterimFinancialStatementsPolicyTextBlock_z5zJsFypu5sh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_861_zFSxVbj8Ybm7"&gt;Unaudited
    Interim Financial Statements&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited interim condensed financial statements have been prepared in accordance with U.S. generally accepted accounting
principles (&#x201c;GAAP&#x201d;) for interim financial information. Accordingly, they do not include all the information and footnotes
required by GAAP for complete financial statements. In the opinion of the management, all adjustments considered necessary for a fair
presentation have been included (consisting only of normal recurring adjustments except as otherwise discussed). For further information,
reference is made to the consolidated financial statements and footnotes thereto included in the Company&#x2019;s Annual Report on Form
20-F for the year ended December 31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
results of operation for the six and three months ended June 30, 2023, are not necessarily indicative of the results that may be expected
for the year ending December 31, 2023.&lt;/span&gt;&lt;/p&gt;

</FRSX:UnauditedInterimFinancialStatementsPolicyTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2023-01-01to2023-06-30">&lt;p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zWisU81pbgnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;B.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86C_zexS6MQuRuEa"&gt;Significant
    Accounting Policies&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
significant accounting policies followed in the preparation of these unaudited interim condensed consolidated financial statements are
identical to those applied in the preparation of the latest annual financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;FORESIGHT
AUTONOMOUS HOLDINGS LTD. &lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: center; text-indent: -56.7pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;U.S.
dollars in thousands&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(Except
share and per share data and exercise prices)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Notes
to the Interim Condensed Consolidated Financial Statements (Unaudited)&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2023-01-01to2023-06-30">&lt;p id="xdx_849_eus-gaap--UseOfEstimates_zrz6n5KYzB1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;C.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_863_zoyWArHgkLk8"&gt;Use
of estimates&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts
reported in the financial statements and accompanying notes. Actual results could differ from those estimates.&lt;/span&gt;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <FRSX:MaterialEventsInReportingPeriodTextBlock contextRef="From2023-01-01to2023-06-30">&lt;p id="xdx_80D_ecustom--MaterialEventsInReportingPeriodTextBlock_zaRXPoeWNkQb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
    3&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_82D_z10XIApADiZg"&gt;MATERIAL
    EVENTS IN THE REPORTING PERIOD&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    March 29, 2023, the Company issued options to purchase &lt;span id="xdx_907_eus-gaap--SharesIssued_iI_pid_c20230329_zc2xkoMlfX2l" title="Shares, issued"&gt;375,000&lt;/span&gt; Ordinary Shares to its employees at an exercise price of NIS &lt;span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uILSPShare_c20230329_zYkvSyovwkz2" title="Exercise price per share"&gt;1&lt;/span&gt; ($&lt;span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uUSDPShares_c20230329_zjC3X5yTiiAa" title="Exercise price per share"&gt;0.27&lt;/span&gt;).
    The options shall vest over a period of &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20230101__20230630_zeqKUF0Js88f" title="Fully vested"&gt;three years&lt;/span&gt; until fully vested. During the six months ended June 30, 2023, the Company recorded
    in its statement of comprehensive loss a total expense of $&lt;span id="xdx_906_eus-gaap--InterestExpense_c20230101__20230630_zIoqco2Jxg41" title="Total expense"&gt;2&lt;/span&gt; in respect of those grants.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;B.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    April 6, 2023, the Company announced that it plans to change the ratio of its American Depositary Shares (&#x201c;ADSs&#x201d;) to
    its Ordinary Shares (the &#x201c;ADS Ratio&#x201d;), no par value per share, from ADS Ratio of one (1) ADS to five (5) Ordinary Shares,
    to a new ADS Ratio of one (1) ADS to thirty (30) Ordinary Shares (the &#x201c;ADS Ratio Change&#x201d;). The ADS Ratio Change was effective
    on April 21, 2023.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;C.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    May 31, 2023, the Company issued options to purchase &lt;span id="xdx_900_eus-gaap--SharesIssued_iI_pid_c20230531_zuICP8TxEPuh" title="Shares, issued"&gt;150,000&lt;/span&gt; Ordinary Shares to its employees at an exercise price of NIS &lt;span id="xdx_900_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uILSPShare_c20230531_zOIM9qyNs0y9" title="Exercise price per share"&gt;0.5&lt;/span&gt; ($&lt;span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uUSDPShares_c20230531_zkeqkzfOL403" title="Exercise price per share"&gt;0.13&lt;/span&gt;).
    The options shall vest over a period of &lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20230531__20230531_zW5tY86508Yk"&gt;three years&lt;/span&gt; until fully vested.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;D.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    May 31, 2023, the Company&#x2019;s Board of Directors approved a decrease in the exercise price of all options previously granted
    to all employees to NIS &lt;span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uILSPShare_c20230531__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zw1aPMsc9KN6" title="Exercise price per share"&gt;0.5&lt;/span&gt; ($&lt;span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uUSDPShares_c20230531__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zi3PVAEm2ss7" title="Exercise price per share"&gt;0.13&lt;/span&gt;), (&#x201c;Repricing&#x201d;). The Repricing amounted to $&lt;span id="xdx_90A_ecustom--VestedOptions_c20230531__20230531__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zW14Fkd5NEG6" title="Vested options"&gt;174&lt;/span&gt; which will vest over the reminding
    vesting period of each option. During the six months ended June 30, 2023, the Company recorded in its statement of comprehensive
    loss a total expense of $&lt;span id="xdx_90E_eus-gaap--InterestExpense_c20230101__20230630__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zcOGrGFaALt5" title="Total expense"&gt;73&lt;/span&gt; in respect of the repricing.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</FRSX:MaterialEventsInReportingPeriodTextBlock>
    <us-gaap:SharesIssued contextRef="AsOf2023-03-29" decimals="INF" unitRef="Shares">375000</us-gaap:SharesIssued>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-03-29"
      decimals="INF"
      unitRef="ILSPShare">1</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-03-29"
      decimals="INF"
      unitRef="USDPShares">0.27</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1 contextRef="From2023-01-01to2023-06-30">P3Y</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1>
    <us-gaap:InterestExpense
      contextRef="From2023-01-01to2023-06-30"
      decimals="-3"
      unitRef="USD">2000</us-gaap:InterestExpense>
    <us-gaap:SharesIssued contextRef="AsOf2023-05-31" decimals="INF" unitRef="Shares">150000</us-gaap:SharesIssued>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-05-31"
      decimals="INF"
      unitRef="ILSPShare">0.5</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-05-31"
      decimals="INF"
      unitRef="USDPShares">0.13</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1 contextRef="From2023-05-312023-05-31">P3Y</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-05-31_custom_BoardOfDirectorsMember"
      decimals="INF"
      unitRef="ILSPShare">0.5</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-05-31_custom_BoardOfDirectorsMember"
      decimals="INF"
      unitRef="USDPShares">0.13</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <FRSX:VestedOptions
      contextRef="From2023-05-312023-05-31_custom_BoardOfDirectorsMember"
      decimals="-3"
      unitRef="USD">174000</FRSX:VestedOptions>
    <us-gaap:InterestExpense
      contextRef="From2023-01-012023-06-30_custom_BoardOfDirectorsMember"
      decimals="-3"
      unitRef="USD">73000</us-gaap:InterestExpense>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2023-01-01to2023-06-30">&lt;p id="xdx_80D_eus-gaap--SubsequentEventsTextBlock_zQE2a1dqlRe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5in 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed; width: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
    4&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; unicode-bidi: embed; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_828_zaxLPB067l5j"&gt;SUBSEQUENT
    EVENTS&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;On
    July 17, 2023, the Company announced the signing of an exclusive commercialization agreement with Elbit Systems Land Ltd. (&#x201c;Elbit&#x201d;),
    a subsidiary of Elbit Systems Ltd. (Nasdaq and TASE: ESLT), for the integration, marketing, and licensing of the Company&#x2019;s
    image processing software solution. The Company expects revenues of up to $&lt;span id="xdx_902_eus-gaap--Revenues_pn6n6_c20230717__20230717__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zn8zsgy7dUOb" title="Revenues"&gt;4&lt;/span&gt; million, over a contractual period of &lt;span id="xdx_900_ecustom--RevenueContractualTerm_dc_c20230717__20230717__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJ03WUnIjob7" title="Revenue contractual term"&gt;five years&lt;/span&gt;, with
    minimum guaranteed revenues of $&lt;span id="xdx_906_eus-gaap--Revenues_pn6n6_c20230717__20230717__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--RangeAxis__srt--MinimumMember_zbkYQNWuPAqe" title="Revenues"&gt;1&lt;/span&gt; million over that time period. The Company expects that it will start recognizing initial revenues
    from its agreement with Elbit during the second half of 2023.&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;B.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    July 27, 2023, the Company convened an annual and extraordinary general meeting of shareholders (&#x201c;the annual meeting&#x201d;)
    which approved the Company to issue options to purchase &lt;span id="xdx_90A_eus-gaap--SharesIssued_iI_pid_c20230727__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z2FhLv83SLVc" title="Shares, issued"&gt;800,000&lt;/span&gt; Ordinary Shares to its two of its directors at an exercise price
    of NIS &lt;span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uILSPShare_c20230727__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zrsYzznJ3Fpl" title="Exercise price per share"&gt;0.5&lt;/span&gt; ($&lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uUSDPShares_c20230727__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVCXqNfTRGP4" title="Exercise price per share"&gt;0.13&lt;/span&gt;). The options shall vest over a period of &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20230727__20230727__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRjCnDHfrkn5" title="Fully vested"&gt;three years&lt;/span&gt; until fully vested. Also, the annual meeting approved a decrease
    in the exercise price of all options previously granted to all members of the Board of Directors, to the Company&#x2019;s Chief Executive
    Officer, VP Human Resources and employees of the Company&#x2019;s significant shareholder, Magna B.S.P Ltd., to NIS &lt;span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uILSPShare_c20230727__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zxKpkmondc6j" title="Exercise price per share"&gt;0.5&lt;/span&gt; ($&lt;span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uUSDPShares_c20230727__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zFpJC5qYW3gg" title="Exercise price per share"&gt;0.13&lt;/span&gt;), (&#x201c;Repricing&#x201d;).
    The Repricing amounted to $&lt;span id="xdx_906_ecustom--VestedOptions_c20230727__20230727__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z0x6SC1QA5mc" title="Vested options"&gt;101&lt;/span&gt; which will vest over the reminding vesting period of each option.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;C.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
    January 22, 2021, the Company entered into a sales agreement, pursuant to which the Company can sell from time to time, ADSs, in
    the aggregated amount of up to $&lt;span id="xdx_900_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_c20210121__20210122__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyOneSalesAgreementMember_z2NbqnTvRgZ4" title="Aggregated amount"&gt;60,000&lt;/span&gt; (the &#x201c;January 2021 Sales Agreement&#x201d;). Sales under the January 2021 Sales Agreement
    were made by any method permitted by law that is deemed to be an &#x201c;at the market&#x201d; offering as defined in Rule 415 promulgated
    under the Securities Act. &#160;On May 19, 2023, the aggregate offering price was reduced to $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_c20230519__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember_zNheYABDQWb3" title="Aggregate offering price"&gt;14,000&lt;/span&gt;&#160;due to applicable securities
    law restrictions resulting from a decrease in the value of the public float of the Company&#x2019;s ADSs. During August 2023 the Company
    issued a total of &lt;span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230801__20230831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember_zw9GGv9pYx0c" title="Issuance of ordinary shares"&gt;26,950&lt;/span&gt; ADSs (&lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20230801__20230831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zflkmAxrc5Ff" title="Issuance of ordinary shares"&gt;808,500&lt;/span&gt; Ordinary Shares) at an average of $&lt;span id="xdx_90C_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember_zJGkWcONnQY4" title="Shares issued, price per share"&gt;3.071 &lt;/span&gt;per ADS. After deducting closing costs and fees,
    the Company received net proceeds of approximately $&lt;span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20210121__20210122__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyOneSalesAgreementMember_zLo3CEpBuHba" title="Net proceeds from sales of stock"&gt;80&lt;/span&gt;, net of issuance expenses.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;D.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; unicode-bidi: embed"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
    August 2023, Eye-Net Mobile and Pango Pay &amp;amp; Go Ltd. (&#x201c;Pango&#x201d;) have agreed to postpone the integration process of
    Eye-Net&#x2122; Protect products into Pango&#x2019;s application to the second quarter of 2024 due to internal changes in Pango.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:SubsequentEventsTextBlock>
    <us-gaap:Revenues
      contextRef="From2023-07-172023-07-17_us-gaap_SubsequentEventMember"
      decimals="-6"
      unitRef="USD">4000000</us-gaap:Revenues>
    <FRSX:RevenueContractualTerm contextRef="From2023-07-172023-07-17_us-gaap_SubsequentEventMember">P5Y</FRSX:RevenueContractualTerm>
    <us-gaap:Revenues
      contextRef="From2023-07-172023-07-17_us-gaap_SubsequentEventMember_srt_MinimumMember"
      decimals="-6"
      unitRef="USD">1000000</us-gaap:Revenues>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-07-27_us-gaap_SubsequentEventMember"
      decimals="INF"
      unitRef="Shares">800000</us-gaap:SharesIssued>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2023-07-27_us-gaap_SubsequentEventMember"
      decimals="INF"
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