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SHAREHOLDERS’ EQUITY (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
SCHEDULE OF FAIR VALUE OF OPTIONS GRANTED USING THE BLACK-SCHOLES OPTION PRICING MODEL

 

    

As of December 31,

 
   2023 
Exercise price   $39.2-$6.86 
Expected volatility   95%-90%
Risk-free interest   4.5%-3.8%
Expected life of up to (years)   4.1-4.4 
SCHEDULE OF OPTION ACTIVITY

The following table summarizes the option activity for the years ended December 31, 2025, 2024 and 2023 for options granted to employees, officers, and directors:

 

   As of December 31, 
   2025   2024   2023 
   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)

   Number of options   Weighted average exercise price  

Weighted average remaining contractual term.

(In years)

 
Outstanding at beginning of period   4,378,397   $0.14           4.1    5,088,555   $0.91    4.13    4,893,317   $3.01    5.92 
Granted   -              -              382,142           
Exercised   -              -              -           
Forfeited   (592,690)             (710,158)             (186,904)          
Outstanding at the end of period   3,785,707   $0.37    3.1   4,378,397   $0.14    4.1    5,088,555   $0.91    4.13 
Exercisable at the end of period   3,564,277              3,616,098              3,360,818           

SCHEDULE OF SHARE-BASED COMPENSATION EXPENSE

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

 

SCHEDULE OF SHARE-BASED COMPENSATION EXPENSE

   2025   2024   2023 
  

Year ended December 31,

 
   2025   2024   2023 
   USD in thousands 
Cost of revenues   4    1    9 
Research and development   435    387    849 
Sales and marketing   48    36    118 
General and administrative   460    364    465 
Share-based compensation expense   947    788    1,441 
Less: Share-based compensation expense attributable to non-controlling interests   130    61    150 
Share-based compensation expense attributable to Foresight Autonomous Holdings Ltd.   817    727    1,291