SHAREHOLDERS’ EQUITY (Tables)

12 Months Ended

Dec. 31, 2024

Equity [Abstract]

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

	As of December 31,	As of December 31,
	2023	2022
Exercise price	$0.8-$0.14	$0.28-$0.65
Expected volatility	95%-90%	93%-95%
Risk-free interest	4.5%-3.8%	1.5%-4.5%
Expected life of up to (years)	4.1-4.4	3.5-4.5

SCHEDULE OF OPTION ACTIVITY

The following table summarizes the option activity for the years ended December 31, 2024, 2023 and 2022 for options granted to employees, officers, and directors:

	As of December 31,
	2024							2023							2022
	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		35,619,883		$	0.13		4.13		34,253,216		$	0.43		5.92		22,860,713		$	0.5		4.84
Granted		-							2,675,000							13,075,000
Exercised		-							-							(33,333	)
Forfeited		(4,971,112	)						(1,308,333	)						(1,649,164	)
Outstanding at the end of period		30,648,771		$	0.14		4.1		35,619,883		$	0.13		4.13		34,253,216		$	0.43		5.92
Exercisable at the end of period		25,321,689							23,525,726							19,427,796

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:

	Year ended December 31,
	2024		2023		2022
	USD in thousands
Cost of revenues		1		9		25
Research and development		387		849		929
Sales and Marketing		36		118		196
General and administrative		364		465		676
		788		1,441		1,826
Less: Share-based compensation expense attributable to non-controlling interests		61		150		225
Share-based compensation expense attributable to Foresight Autonomous Holdings Ltd.		727		1,291		1,601