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20-F false true 2024-12-31 --12-31 2024 false false 001-38094 FORESIGHT AUTONOMOUS HOLDINGS LTD. L3 7 Golda Meir Ness Ziona 7403650 IL Haim Siboni 972 077-9709030 7 Golda Meir Ness Ziona 7403650 IL American Depositary Shares each representing 30 Ordinary Shares, no par value FRSX NASDAQ 508710696 No No Yes Yes Non-accelerated Filer false true false U.S. GAAP false ITEM 16K. CYBERSECURITY.Our Board recognizes the critical importance of maintaining the trust and confidence of our customers, clients, business partners and employees. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20240101__20241231_zpsUK2dEqTh6">The Board is actively involved in oversight of our risk management program, and cybersecurity represents an important component of our overall approach to risk management. Our cybersecurity policies, standards, processes and practices are fully integrated into our risk management program and are based on recognized frameworks established by the National Institute of Standards and Technology, the International Organization for Standardization and other applicable industry standards. The Board has invested resources to ensure and implement best practices information technology tools and methodologies such: firewall security, cyber security tools, DRP, BCP, MSSP and SOC services. In general, we seek to address cybersecurity risks through a comprehensive, cross-functional approach that is focused on preserving the confidentiality, security and availability of the information that we collect and store by identifying, preventing and mitigating cybersecurity threats and effectively responding to cybersecurity incidents when they occur. We have appointed a skilled Chief Information Security Officer (“CISO”), to monitor and manage the cyber security methodologies and tools and periodically conduct system penetration tests to identify weaknesses in its security envelope. The Company is ISO/IEC 27001 certified - ISO/IEC 27001 is the world’s best-known standard for information security management systems (ISMS). The ISO/IEC 27001 standard provides the Company guidance for establishing, implementing, maintaining, and continually improving an information security management system. Conformity with ISO/IEC 27001 means that the Company puts in place a system to manage risks related to the security of data owned or handled by the Company, and that this system respects all the best practices and principles enshrined in this International Standard. Risk Management and Strategy As part of the critical elements of our overall risk management approach, our cybersecurity program is focused on the following key areas: ●Governance: As discussed in more detail under the heading “Governance,” The Board’s oversight of cybersecurity risk management is supported by the Audit Committee of the Board (the “Audit Committee”), which annually, and when relevant, periodically interacts with the Company’s ERM function, the Company’s Vice President of Global Operations and CISO, other members of management and relevant management committees and councils, including management’s Cybersecurity Council. ●The Company has appointed a certified CISO function, dedicated to review and set the relevant cyber security policies ●Collaborative Approach: The Company has implemented a comprehensive, cross-functional approach to identifying, preventing and mitigating cybersecurity threats and incidents, while also implementing controls and procedures that provide for the prompt escalation of certain cybersecurity incidents so that decisions regarding the public disclosure and reporting of such incidents can be made by management in a timely manner. This includes advanced methodologies and tools such as firewall security, cyber security tools, DRP, BCP, MSSP and SOC services. ●Technical Safeguards: The Company deploys technical safeguards that are designed to protect the Company’s information systems from cybersecurity threats, including firewalls, intrusion prevention and detection systems, anti-malware functionality and access controls, which are evaluated and improved through vulnerability assessments and cybersecurity threat intelligence. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Penetration Tests: The Company conducts annual extensive penetration tests, by authorized 3rd parties which are certified and highly skilled to perform such penetration tests in order to identify potential security weaknesses. The results of such testing protocols are presented to the Cybersecurity Council and operative actions are approved in order to ensure and applications for cyber security best practices.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Regulations and Standards: The Company is ISO/IEC 27001 certified and promotes a holistic approach to information security such as vetting people, policies, and technology. An information security management system implemented according to this standard is a tool for risk management, cyber-resilience, and operational excellence.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Incident Response and Recovery Planning: The Company has established and maintains comprehensive incident response and recovery plans that fully address the Company’s response to a cybersecurity incident, and such plans are tested and evaluated on a regular basis.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_dbT_c20240101__20241231_zM69cQNeARg1">Third-Party Risk Management: The Company maintains a comprehensive, risk-based approach to identifying and overseeing cybersecurity risks presented by third parties, including vendors, service providers and other external users of the Company’s systems, as well as the systems of third parties that could adversely impact our business in the event of a cybersecurity incident affecting those third-party systems.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Education and Awareness: The Company provides regular, mandatory training for personnel regarding cybersecurity threats as a means to equip the Company’s personnel with effective tools to address cybersecurity threats, and to communicate the Company’s evolving information security policies, standards, processes and practices.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company has implemented an extensive Disaster Recovery Plan (“DRP”) in order to ensure a business continuity plan, in situations which its main information technology systems are shutdown or out of operation due to cyber security attack.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Security awareness: The Company is implementing a security awareness program. The CISO and security professionals educate employees and stakeholders on the importance of cybersecurity and data privacy. The ultimate objective is to enhance security awareness among employees and reduce the risks associated with cyberthreats. In crafting security awareness training program, the Company emphasizes to employees the criticality of protecting the organization and provide an overview of the corresponding corporate policies and procedures that covers a secured work environment and whom to contact if they discover a potential threat.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company holds a cybersecurity insurance policy which covers, amongst other, the financial and professional support in cybersecurity incidents, income lost coverage and extensive support in an incident of ransom.</td></tr> </table> We engage in the periodic assessment and testing of our policies, standards, processes and practices that are designed to address cybersecurity threats and incidents. These efforts include a wide range of activities, including audits, assessments, tabletop exercises, threat modeling, vulnerability testing, and other exercises focused on evaluating the effectiveness of our cybersecurity measures and planning. We regularly engage third parties to perform assessments on our cybersecurity measures, including information security maturity assessments, audits and independent reviews of our information security control environment and operating effectiveness. The results of such assessments, audits and reviews are periodically reported to the Audit Committee and the Board, and we adjust our cybersecurity policies, standards, processes and practices as necessary based on the information provided by these assessments, audits and reviews. The Board is actively involved in oversight of our risk management program, and cybersecurity represents an important component of our overall approach to risk management. true GovernanceThe Board, in coordination with the Audit Committee, oversees our risk management process, including the management of risks arising from cybersecurity threats. The Board and the audit Committee each receive annual, and when relevant, periodic presentations and reports on cybersecurity risks, which address a wide range of topics including recent developments, evolving standards, vulnerability assessments, third-party and independent reviews, the threat environment, technological trends and information security considerations arising with respect to our peers and third parties. The Board and the Audit Committee also receive prompt and timely information regarding any cybersecurity incident that meets established reporting thresholds, as well as ongoing updates regarding any such incident until it has been addressed. On an annual basis, the Board and the Audit Committee discuss our approach to cybersecurity risk management with the members of the Cybersecurity Council, which includes the Vice President of Global Operations and the CISO.The CISO, in coordination with the Company’s Chief Executive Officer (“CEO”), Chief Financial Officer (“CFO”) and Vice President of Global Operations, works collaboratively across the Company to implement a program designed to protect the Company’s information systems from cybersecurity threats and to promptly respond to any cybersecurity incidents in accordance with the Company’s incident response and recovery plans. To facilitate the success of the Company’s cybersecurity risk management program, multidisciplinary teams throughout the Company are deployed to address cybersecurity threats and to respond to cybersecurity incidents. Through ongoing communications with these teams, the CISO monitors the prevention, detection, mitigation and remediation of cybersecurity threats and incidents in real time, and report such threats and incidents to the Vice President of Global Operations and other Management members when appropriate. Cybersecurity threats, including as a result of any previous cybersecurity incidents, have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20240101__20241231_zn4HLT8rllLj">not materially affected or are reasonably likely to affect the Company, including its business strategy, results of operations or financial condition. false 1197 Brightman Almagor Zohar & Co Tel Aviv, Israel

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<p id="xdx_801_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zQmCb1ZC9jz8" style="font: bold 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1 - GENERAL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foresight Autonomous Holdings Ltd. (the “Company”) was originally incorporated in Israel in September 1977 under the name “Golan Malechet Machshevet Ltd.” as a private company, and in April 1987 became a public company. In 2010, the Company changed its name to “Asia Development (A.D.B.M.) Ltd.” The Company’s ordinary shares, no par value, (the “Ordinary Shares”) are traded on the Tel Aviv Stock Exchange (“TASE”). In addition, since June 15, 2017, the Company has American Depository Shares (the “ADSs”) registered with the U.S. Securities and Exchange Commission. The ADSs are listed on The Nasdaq Capital Market, and the ratio of the Company’s Ordinary Shares to ADSs is 30:1 (see note 2K). On January 5, 2016, the Company acquired (the “Acquisition Transaction”) <span id="xdx_90C_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20160105__us-gaap--BusinessAcquisitionAxis__custom--ForesightLtdMember_zctteegreH8i" title="Percentage of acquisition">100% of the outstanding shares of Foresight Automotive Ltd. (“Foresight Ltd.”), a company incorporated in Israel, pursuant to a capital share exchange agreement dated as of October 11, 2015, among the Company, Magna B.S.P. Ltd. (“Magna”), and Foresight Ltd. In exchange for the outstanding shares of Foresight Ltd., the Company issued to Magna a total of 35,884,116 of the Company’s Ordinary Shares representing approximately 64.50% of the Ordinary Shares then issued and outstanding after giving effect to the Acquisition Transaction. As a result of the Acquisition Transaction, Foresight Ltd. became a wholly owned subsidiary of the Company as of January 5, 2016, and, subsequently to the Acquisition Transaction, the Company changed its name to “Foresight Autonomous Holdings Ltd.”</td></tr></table> Foresight Ltd. was established in July 2015 by Magna to transfer all of Magna’s three-dimensional (3D) computer vision research and development technology and business in the area of Advanced Driver Assistance Systems (“ADAS”) to a separate entity. As part of the reorganization, Magna transferred to Foresight Ltd. all the intellectual assets comprised mostly of know-how, software and algorithms developed by Magna. As of December 31, 2024, Magna held 6.84% of the Company’s shares. Eye-Net Mobile Ltd (“Eye-Net”) was established in May 2018 by Foresight Ltd. in order to develop cellular based, beyond-line-of-sight, accident prevention solutions. On September 15, 2022, Foresight Ltd. transferred the shares of Eye-Net to the Company, free of charge and in accordance with the provisions of Section 104 C of the Israeli Income Tax Ordinance [New Version] 5721-1961, so that after the transfer of the shares, the Company directly holds all of the shares of Eye-Net. On January 5, 2022, the Company established Foresight Changzhou Automotive Ltd., (“Foresight Changzhou”), a wholly owned subsidiary of Foresight Ltd., in Jiangsu Province, China. Foresight Changzhou was established in cooperation with the China-Israel Changzhou Innovation Park (CIP), a bi-national governmental initiative that provides a unique platform for Israeli industrial companies seeking to enter the Chinese market. The Company and its subsidiaries Foresight Ltd., Eye-Net and Foresight Changzhou are collectively referred to as the “Company” or the “Group.” The Company is a technology company engaged in development of advanced 3 dimensional (3D) perception systems and cellular-based applications. Through its wholly owned subsidiaries, Foresight Ltd., Foresight Changzhou and Eye-Net, the Company develops both “in-line-of-sight” vision solutions and “beyond-line-of-sight” accident-prevention solutions. The Company’s 3D perception systems include modules of automatic calibration and dense 3D point cloud that can be applied to diverse markets such as automotive, defense, autonomous vehicles, drones and heavy industrial equipment. Eye-Net’s cellular-based solution suite 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 (“AI”) technology and advanced analytics. 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. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">GOING CONCERN:</td></tr></table> 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 substantial operating losses and to continue to fund its operations primarily through the utilization of its current financial resources, sales of its products, and through additional raises of capital. Such conditions raise substantial doubts about the Company’s ability to continue as a going concern. Management’s plan includes raising funds from existing shareholders and/or outside potential investors. However, there is no assurance such funding will be available to the Company or that it will be obtained on terms favorable to the Company or will provide the Company with sufficient funds to successfully complete the development of, and to commercialize, its products. These financial statements do not include any adjustments relating to the recoverability and classification of assets, carrying amounts or the amount and classification of liabilities that may be required should the Company be unable to continue as a going concern.

The ADSs are listed on The Nasdaq Capital Market, and the ratio of the Company’s Ordinary Shares to ADSs is 30:1

35884116

0.6450 0.0684

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES A. Basis of Presentation: The financial statements have been prepared in conformity with accounting principles generally accepted in United Sates of America (“U.S. GAAP”). B. Use of estimates in the preparation of financial statements: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company’s management believes that the estimates, judgment, and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect reported amounts and disclosures made. Actual results could differ from those estimates. C. Financial statement in U.S. dollars: The functional currency of the Company is the U.S. dollar (“dollar” or “USD”) since the dollar is the currency of the primary economic environment in which the Company has operated and expects to continue to operate in the foreseeable future. Transactions and balances denominated in dollars are presented at their original amounts. Transactions and balances denominated in foreign currencies have been re-measured to dollars in accordance with the provisions of Accounting Standards Codification (“ASC”) 830-10, “Foreign Currency Translation.” All transaction gains and losses from re-measurement of monetary balance sheet items denominated in non-dollar currencies are reflected in the statement of comprehensive loss as financial income or expenses, as appropriate. D. Cash and cash equivalents and restricted cash: Cash equivalents are short-term highly liquid investments that are readily convertible to cash with maturities of three months or less as of the date acquired. Restricted cash consists of deposits pledged to a bank that provided guarantee in connection with an operating lease. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> E. Property and equipment: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, at the following annual rates: SCHEDULE OF ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 80%; border-collapse: collapse; margin-left: 1in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 45%; text-align: justify"> </td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 53%; text-align: center">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Computers and software</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_uPure_c20241231__srt--RangeAxis__srt--MinimumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_zpmrqi8WTvP" title="Property and equipment estimated useful lives of assets, annual rates">15-<span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_c20241231__srt--RangeAxis__srt--MaximumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_ziV5gn56dWD4" title="Property and equipment estimated useful lives of assets, annual rates">33</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office furniture and equipment</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zfNnbCeCBXn8" title="Property and equipment estimated useful lives of assets, annual rates">7</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leasehold improvements</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zmiSTgH4xz0l" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2024%23LeaseholdImprovementsMember">Over the shorter of the related lease period or the useful life of the asset</td></tr> </table> F. Fair value of financial instruments: The carrying values of cash and cash equivalents, , trade receivables, other current receivables, marketable equity securities, trade payables and other accounts payable approximate their fair value due to the short-term maturity of these instruments. ASC 820, “Fair Value Measurements and Disclosures, (“ASC 820”), defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact. The Company also considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions and risk of nonperformance. Hierarchical levels are directly related to the amount of subjectivity with the inputs to the valuation of these assets or liabilities as follows: Level 1 - Observable inputs such as unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date; Level 2 - Inputs (other than quoted prices included in Level 1) are either directly or indirectly observable inputs for similar assets or liabilities. These include quoted prices for identical or similar assets or liabilities in active markets and quoted prices for identical or similar assets of liabilities in markets that are not active; Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s investment in marketable equity securities is classified within Level 1 of the fair value hierarchy because its quoted price in active market and no other assets are carried at fair value. G. Marketable equity securities: In accordance with ASC 321, marketable equity securities are recorded at fair value. The fair value is based on quoted price in active market for the same asset. Unrealized gains and losses before the securities are sold are reported in the statement of comprehensive loss as financial income or expenses, as appropriate. H. Leases: Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities in the Company’s consolidated balance sheet. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities were recognized based on the present value of the remaining lease payments over the lease term. When the Company’s lease did not provide an implicit rate, the Company used its incremental borrowing rate in determining the present value of lease payments. The implicit rate within the operating leases is generally not reasonably determinable, therefore, the Company uses the Incremental Borrowing Rate (“IBR”) based on the information available at commencement date in determining the present value of lease payments. The Company’s IBR is estimated to approximate the interest rate for collateralized borrowing with similar terms and payments and in economic environments where the leased asset is located. The operating lease ROU asset excludes lease incentives. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> The Company has lease agreements with lease and non-lease components, which are generally accounted for separately. For certain leases, such as real estate assets, the Company accounts for the lease and non-lease components as a single lease component. The Company has made an accounting policy election not to recognize ROU assets and lease liabilities that arise from short-term leases for facilities and equipment. Instead, the Company recognizes the lease payments in the consolidated statement of operations on a straight-line basis over the lease term and variable lease payments in the period in which the obligation for those payments is incurred. I. Share-based compensation: The Company applies ASC 718-10, “Share-Based Payment,” (“ASC 718-10”), which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including share options granted under the Company’s incentive share option plan based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of share-based payment awards on the date of grant. The value of the portion of the share-based payment award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company’s statements of comprehensive loss. The Company’s and the Company’s subsidiary, Eye-Net, granted options are recorded as an Additional Paid in Capital and as Non-Controlling Interest, respectively, in the Consolidated Statements of Changes in Shareholders’ Equity. The Company accounts for share-based compensation expense based on estimated grant date fair value, using the Black-Scholes option-pricing model. The fair value is recognized as an expense in the consolidated financial statements over the requisite service periods. For performance-based grants, the Company recognizes compensation costs for grants that are expected to vest based on whether performance criteria are expected to be met. The determination of fair value and the timing of expense using option pricing models such as the Black-Scholes model require the input of subjective assumptions, including the expected term and the expected price volatility of the underlying share. The Company estimates the expected term assumption using the “simplified” method. In determining the Company’s expected share price volatility assumption, the Company reviews the historical and implied volatility of the Company’s Ordinary Shares. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The Company also grants Restricted Stock Units (RSUs) to employees and directors under its share-based compensation plan. RSUs represent a right to receive shares of the Company’s stock upon meeting the applicable vesting conditions. The fair value of RSUs is determined based on the market price of the Company’s stock on the grant date and is amortized as compensation expense over the requisite service period on a straight-line basis.. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> J. Basic and diluted net loss per share: Basic loss per share is calculated by dividing the net loss by the weighted average number of Ordinary Shares outstanding during the year. Diluted loss per share is calculated by dividing the net loss by the weighted average number of Ordinary Shares outstanding plus the number of additional Ordinary Shares that would have been outstanding if all potentially dilutive Ordinary Shares had been issued, using the treasury stock method, in accordance with ASC 260-10, “Earnings per Share.” Potentially dilutive Ordinary Shares were excluded from the diluted loss per share calculation because they were anti-dilutive. The outstanding awards granted to employees (see note 10) were not included in the computation of diluted EPS because their affect would be anti-dilutive. The following table present summarized basic and diluted per Ordinary Share and per ADS: SCHEDULE OF BASIC AND DILUTED PER ORDINARY SHARE AND PER ADS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231_zZTnGPXrGUvd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231_zu2ffNWpxFG9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_z4B2G37aDhF2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLoss_iN_pn3n3_di_zBQ22avaTGVl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify; padding-bottom: 1pt">Net loss</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">11,138</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">18,410</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">21,676</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted loss per Ordinary Share (in USD)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_pid_uUSDPShares_c20240101__20241231_zmYulsC0Aecj" title="Basic loss per Ordinary Share (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_901_eus-gaap--EarningsPerShareDiluted_pid_uUSDPShares_c20240101__20241231_zt3wZPDR6aW4" title="Diluted loss per Ordinary Share (in USD)">(0.02</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_pid_uUSDPShares_c20230101__20231231_zrSGTz57A6id" title="Basic loss per Ordinary Share (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_902_eus-gaap--EarningsPerShareDiluted_pid_uUSDPShares_c20230101__20231231_z1FhENLxiLEc" title="Diluted loss per Ordinary Share (in USD)">(0.06</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_pid_uUSDPShares_c20220101__20221231_zjf8bhlD6T98" title="Basic loss per Ordinary Share (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_900_eus-gaap--EarningsPerShareDiluted_pid_uUSDPShares_c20220101__20221231_z42Q5koiOvIf" title="Diluted loss per Ordinary Share (in USD)">(0.07</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted loss per ADS (in USD) (*)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_ecustom--EarningsPerShareBasicAmericanDepositoryShares_pid_uUSDPShares_c20240101__20241231_fKCop_zudFykE4SKp5" title="Basic loss per ADS (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90A_ecustom--EarningsPerShareDilutedAmericanDepositoryShares_pid_uUSDPShares_c20240101__20241231_fKCop_zPWcJAObGDsi" title="Diluted loss per ADS (in USD)">(0.6</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90F_ecustom--EarningsPerShareBasicAmericanDepositoryShares_pid_uUSDPShares_c20230101__20231231_fKCop_zGfF7W19yZYi" title="Basic loss per ADS (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90E_ecustom--EarningsPerShareDilutedAmericanDepositoryShares_pid_uUSDPShares_c20230101__20231231_fKCop_zLHiEbGNzONc" title="Diluted loss per ADS (in USD)">(1.8</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90D_ecustom--EarningsPerShareBasicAmericanDepositoryShares_pid_uUSDPShares_c20220101__20221231_fKCop_zEHGsc2hqeq1" title="Basic loss per ADS (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_907_ecustom--EarningsPerShareDilutedAmericanDepositoryShares_pid_uUSDPShares_c20220101__20221231_fKCop_zzu6gspI1sud" title="Diluted loss per ADS (in USD)">(2.1</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Weighted average number of Ordinary Shares outstanding used in computing basic and diluted loss per share - in thousands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_906_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pn3n3_c20240101__20241231_zyGZ4ZoMQZbb" title="Weighted average number of Ordinary Shares outstanding used in computing basic loss per share"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pn3n3_c20240101__20241231_zeAyB6sdSaQ3" title="Weighted average number of Ordinary Shares outstanding used in computing diluted loss per share">466,597</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pn3n3_c20230101__20231231_zFMQiwhCGXBa" title="Weighted average number of Ordinary Shares outstanding used in computing basic loss per share"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pn3n3_c20230101__20231231_zcxbrY2DCj54" title="Weighted average number of Ordinary Shares outstanding used in computing diluted loss per share">331,350</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pn3n3_c20220101__20221231_zJcuSJTcb7Ef" title="Weighted average number of Ordinary Shares outstanding used in computing basic loss per share"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pn3n3_c20220101__20221231_zhfZeXIH5i3i" title="Weighted average number of Ordinary Shares outstanding used in computing diluted loss per share">322,817</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Weighted average number of ADSs outstanding used in computing basic and diluted loss per ADS - in thousands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_907_ecustom--WeightedAverageNumberOfShareOutstandingBasicInAmericanDepositoryShares_pn3n3_c20240101__20241231_zv5lcP9WAMXi" title="Weighted average number of ADSs outstanding used in computing basic loss per ADS"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_909_ecustom--WeightedAverageNumberOfShareOutstandingDilutedInAmericanDepositoryShares_pn3n3_c20240101__20241231_zo8fW64xCY81" title="Weighted average number of ADSs outstanding used in computing diluted loss per ADS">15,553</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90E_ecustom--WeightedAverageNumberOfShareOutstandingBasicInAmericanDepositoryShares_pn3n3_c20230101__20231231_zZlEfIa1TH6b" title="Weighted average number of ADSs outstanding used in computing basic loss per ADS"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90A_ecustom--WeightedAverageNumberOfShareOutstandingDilutedInAmericanDepositoryShares_pn3n3_c20230101__20231231_zvFWrCDmn0pg" title="Weighted average number of ADSs outstanding used in computing diluted loss per ADS">11,045</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_907_ecustom--WeightedAverageNumberOfShareOutstandingBasicInAmericanDepositoryShares_pn3n3_c20220101__20221231_z6qZ3iPp1rW4" title="Weighted average number of ADSs outstanding used in computing basic loss per ADS"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90C_ecustom--WeightedAverageNumberOfShareOutstandingDilutedInAmericanDepositoryShares_pn3n3_c20220101__20221231_zdpkU8YCfBuj" title="Weighted average number of ADSs outstanding used in computing diluted loss per ADS">10,761</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">On April 21, 2023, the Company changed the ratio of its ADSs to its Ordinary Shares no par value per share, from the former ADS Ratio of one (1) ADSs to five (5) Ordinary Shares, to a new ADS Ratio of one (1) ADS to thirty (30) Ordinary Shares. For all the periods presented, basic and diluted loss per ADS have been retrospectively adjusted.</td> </tr></table> K. Revenue recognition: The Company applies ASC 606 “Revenue from contracts with customers” (“ASC 606”). Under ASC 606, revenue is measured as the amount of consideration the Company expects to be entitled to, in exchange for transferring products or providing services to its customers and is recognized when or as performance obligations under the terms of contracts with the Company’s customers are satisfied. ASC 606 prescribes a five-step model for recognizing revenue from contracts with customers: (i) identify contract(s) with the customer; (ii) identify the separate performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the separate performance obligations in the contract; and (v) recognize revenue when (or as) each performance obligation is satisfied. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses whether the goods or services promised within each contract are distinct and, therefore, represent a separate performance obligation. Goods and services that are determined not to be distinct are combined with other promised goods and services. The Company then allocates the transaction price (the amount of consideration the Company expects to be entitled to from a customer in exchange for the promised goods or services) to each performance obligation and recognizes the associated revenue when (or as) each performance obligation is satisfied. L. Research and development expenses, net: Pursuant to ASC 985-20, “Software - Costs of Software to be Sold, Leased, or Marketed”, development costs related to software products are expensed as incurred until the “technological feasibility” of the product has been established. Because of the relatively short time period between “technological feasibility” and product release, and the insignificant amount of costs incurred during such period, no software development costs have been capitalized. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> Research and development expenses are charged to the statement of comprehensive loss as incurred. Non-royalty-bearing grants for funding approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred and applied as a deduction from research and development expenses. M. Recent Accounting Standards <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recently Adopted Accounting Pronouncements:</td></tr></table> In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures” (“ASU 2023-07”) to improve reportable segment disclosure requirements through enhanced disclosures about significant segment expenses on an interim and annual basis. All disclosure requirements of ASU 2023-07 are also required for entities with a single reportable segment. ASU 2023-07 is effective starting January 1, 2024, and should be applied on a retrospective basis to all periods presented. The adoption of this ASU did not have a material impact on the Company’s financial statements (see also Note 16). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accounting pronouncements not yet effective</td></tr></table> In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740) – Improvements to Income Tax Disclosures” (“ASU 2023-09”). The ASU requires that an entity disclose specific categories in the effective tax rate reconciliation as well as provide additional information for reconciling items that meet a quantitative threshold. Further, the ASU requires certain disclosures of state versus federal income tax expense and taxes paid. The amendments in this ASU are required to be adopted starting January 1, 2025. Early adoption is permitted, and the amendments should be applied on a prospective basis. The Company is currently evaluating the effect of adopting the ASU on its related disclosures. In November 2024, the FASB issued ASU 2024-03, “Income Statement–Reporting Comprehensive Income–Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” (“ASU 2024-03”), which requires the disaggregation of certain expenses in the financial statements notes, to provide enhanced transparency into the expense captions presented on the face of the consolidated statement of operations. ASU 2024-03 is effective for annual reporting periods beginning January 1, 2027, and interim periods beginning January 1, 2028 and may be applied either prospectively or retrospectively. The Company is currently evaluating the impact that ASU 2024-03 will have on its related disclosures, and the transition method

A. Basis of Presentation: The financial statements have been prepared in conformity with accounting principles generally accepted in United Sates of America (“U.S. GAAP”).

B. Use of estimates in the preparation of financial statements: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company’s management believes that the estimates, judgment, and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect reported amounts and disclosures made. Actual results could differ from those estimates.

C. Financial statement in U.S. dollars: The functional currency of the Company is the U.S. dollar (“dollar” or “USD”) since the dollar is the currency of the primary economic environment in which the Company has operated and expects to continue to operate in the foreseeable future. Transactions and balances denominated in dollars are presented at their original amounts. Transactions and balances denominated in foreign currencies have been re-measured to dollars in accordance with the provisions of Accounting Standards Codification (“ASC”) 830-10, “Foreign Currency Translation.” All transaction gains and losses from re-measurement of monetary balance sheet items denominated in non-dollar currencies are reflected in the statement of comprehensive loss as financial income or expenses, as appropriate.

D. Cash and cash equivalents and restricted cash: Cash equivalents are short-term highly liquid investments that are readily convertible to cash with maturities of three months or less as of the date acquired. Restricted cash consists of deposits pledged to a bank that provided guarantee in connection with an operating lease. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div>

E. Property and equipment: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, at the following annual rates: SCHEDULE OF ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 80%; border-collapse: collapse; margin-left: 1in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 45%; text-align: justify"> </td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 53%; text-align: center">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Computers and software</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_uPure_c20241231__srt--RangeAxis__srt--MinimumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_zpmrqi8WTvP" title="Property and equipment estimated useful lives of assets, annual rates">15-<span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_c20241231__srt--RangeAxis__srt--MaximumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_ziV5gn56dWD4" title="Property and equipment estimated useful lives of assets, annual rates">33</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office furniture and equipment</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zfNnbCeCBXn8" title="Property and equipment estimated useful lives of assets, annual rates">7</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leasehold improvements</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zmiSTgH4xz0l" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2024%23LeaseholdImprovementsMember">Over the shorter of the related lease period or the useful life of the asset</td></tr> </table>

Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, at the following annual rates: SCHEDULE OF ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 80%; border-collapse: collapse; margin-left: 1in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 45%; text-align: justify"> </td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 53%; text-align: center">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Computers and software</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_uPure_c20241231__srt--RangeAxis__srt--MinimumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_zpmrqi8WTvP" title="Property and equipment estimated useful lives of assets, annual rates">15-<span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_c20241231__srt--RangeAxis__srt--MaximumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_ziV5gn56dWD4" title="Property and equipment estimated useful lives of assets, annual rates">33</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office furniture and equipment</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_pid_dp_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zfNnbCeCBXn8" title="Property and equipment estimated useful lives of assets, annual rates">7</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leasehold improvements</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zmiSTgH4xz0l" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2024%23LeaseholdImprovementsMember">Over the shorter of the related lease period or the useful life of the asset</td></tr> </table>

0.15

0.33

0.07

F. Fair value of financial instruments: The carrying values of cash and cash equivalents, , trade receivables, other current receivables, marketable equity securities, trade payables and other accounts payable approximate their fair value due to the short-term maturity of these instruments. ASC 820, “Fair Value Measurements and Disclosures, (“ASC 820”), defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact. The Company also considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions and risk of nonperformance. Hierarchical levels are directly related to the amount of subjectivity with the inputs to the valuation of these assets or liabilities as follows: Level 1 - Observable inputs such as unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date; Level 2 - Inputs (other than quoted prices included in Level 1) are either directly or indirectly observable inputs for similar assets or liabilities. These include quoted prices for identical or similar assets or liabilities in active markets and quoted prices for identical or similar assets of liabilities in markets that are not active; Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s investment in marketable equity securities is classified within Level 1 of the fair value hierarchy because its quoted price in active market and no other assets are carried at fair value.

G. Marketable equity securities: In accordance with ASC 321, marketable equity securities are recorded at fair value. The fair value is based on quoted price in active market for the same asset. Unrealized gains and losses before the securities are sold are reported in the statement of comprehensive loss as financial income or expenses, as appropriate.

H. Leases: Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities in the Company’s consolidated balance sheet. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities were recognized based on the present value of the remaining lease payments over the lease term. When the Company’s lease did not provide an implicit rate, the Company used its incremental borrowing rate in determining the present value of lease payments. The implicit rate within the operating leases is generally not reasonably determinable, therefore, the Company uses the Incremental Borrowing Rate (“IBR”) based on the information available at commencement date in determining the present value of lease payments. The Company’s IBR is estimated to approximate the interest rate for collateralized borrowing with similar terms and payments and in economic environments where the leased asset is located. The operating lease ROU asset excludes lease incentives. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> The Company has lease agreements with lease and non-lease components, which are generally accounted for separately. For certain leases, such as real estate assets, the Company accounts for the lease and non-lease components as a single lease component. The Company has made an accounting policy election not to recognize ROU assets and lease liabilities that arise from short-term leases for facilities and equipment. Instead, the Company recognizes the lease payments in the consolidated statement of operations on a straight-line basis over the lease term and variable lease payments in the period in which the obligation for those payments is incurred.

I. Share-based compensation: The Company applies ASC 718-10, “Share-Based Payment,” (“ASC 718-10”), which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including share options granted under the Company’s incentive share option plan based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of share-based payment awards on the date of grant. The value of the portion of the share-based payment award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company’s statements of comprehensive loss. The Company’s and the Company’s subsidiary, Eye-Net, granted options are recorded as an Additional Paid in Capital and as Non-Controlling Interest, respectively, in the Consolidated Statements of Changes in Shareholders’ Equity. The Company accounts for share-based compensation expense based on estimated grant date fair value, using the Black-Scholes option-pricing model. The fair value is recognized as an expense in the consolidated financial statements over the requisite service periods. For performance-based grants, the Company recognizes compensation costs for grants that are expected to vest based on whether performance criteria are expected to be met. The determination of fair value and the timing of expense using option pricing models such as the Black-Scholes model require the input of subjective assumptions, including the expected term and the expected price volatility of the underlying share. The Company estimates the expected term assumption using the “simplified” method. In determining the Company’s expected share price volatility assumption, the Company reviews the historical and implied volatility of the Company’s Ordinary Shares. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The Company also grants Restricted Stock Units (RSUs) to employees and directors under its share-based compensation plan. RSUs represent a right to receive shares of the Company’s stock upon meeting the applicable vesting conditions. The fair value of RSUs is determined based on the market price of the Company’s stock on the grant date and is amortized as compensation expense over the requisite service period on a straight-line basis.. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div>

J. Basic and diluted net loss per share: Basic loss per share is calculated by dividing the net loss by the weighted average number of Ordinary Shares outstanding during the year. Diluted loss per share is calculated by dividing the net loss by the weighted average number of Ordinary Shares outstanding plus the number of additional Ordinary Shares that would have been outstanding if all potentially dilutive Ordinary Shares had been issued, using the treasury stock method, in accordance with ASC 260-10, “Earnings per Share.” Potentially dilutive Ordinary Shares were excluded from the diluted loss per share calculation because they were anti-dilutive. The outstanding awards granted to employees (see note 10) were not included in the computation of diluted EPS because their affect would be anti-dilutive. The following table present summarized basic and diluted per Ordinary Share and per ADS: SCHEDULE OF BASIC AND DILUTED PER ORDINARY SHARE AND PER ADS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231_zZTnGPXrGUvd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231_zu2ffNWpxFG9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_z4B2G37aDhF2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLoss_iN_pn3n3_di_zBQ22avaTGVl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify; padding-bottom: 1pt">Net loss</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">11,138</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">18,410</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">21,676</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted loss per Ordinary Share (in USD)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_pid_uUSDPShares_c20240101__20241231_zmYulsC0Aecj" title="Basic loss per Ordinary Share (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_901_eus-gaap--EarningsPerShareDiluted_pid_uUSDPShares_c20240101__20241231_zt3wZPDR6aW4" title="Diluted loss per Ordinary Share (in USD)">(0.02</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_pid_uUSDPShares_c20230101__20231231_zrSGTz57A6id" title="Basic loss per Ordinary Share (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_902_eus-gaap--EarningsPerShareDiluted_pid_uUSDPShares_c20230101__20231231_z1FhENLxiLEc" title="Diluted loss per Ordinary Share (in USD)">(0.06</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_pid_uUSDPShares_c20220101__20221231_zjf8bhlD6T98" title="Basic loss per Ordinary Share (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_900_eus-gaap--EarningsPerShareDiluted_pid_uUSDPShares_c20220101__20221231_z42Q5koiOvIf" title="Diluted loss per Ordinary Share (in USD)">(0.07</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted loss per ADS (in USD) (*)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_ecustom--EarningsPerShareBasicAmericanDepositoryShares_pid_uUSDPShares_c20240101__20241231_fKCop_zudFykE4SKp5" title="Basic loss per ADS (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90A_ecustom--EarningsPerShareDilutedAmericanDepositoryShares_pid_uUSDPShares_c20240101__20241231_fKCop_zPWcJAObGDsi" title="Diluted loss per ADS (in USD)">(0.6</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90F_ecustom--EarningsPerShareBasicAmericanDepositoryShares_pid_uUSDPShares_c20230101__20231231_fKCop_zGfF7W19yZYi" title="Basic loss per ADS (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90E_ecustom--EarningsPerShareDilutedAmericanDepositoryShares_pid_uUSDPShares_c20230101__20231231_fKCop_zLHiEbGNzONc" title="Diluted loss per ADS (in USD)">(1.8</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90D_ecustom--EarningsPerShareBasicAmericanDepositoryShares_pid_uUSDPShares_c20220101__20221231_fKCop_zEHGsc2hqeq1" title="Basic loss per ADS (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_907_ecustom--EarningsPerShareDilutedAmericanDepositoryShares_pid_uUSDPShares_c20220101__20221231_fKCop_zzu6gspI1sud" title="Diluted loss per ADS (in USD)">(2.1</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Weighted average number of Ordinary Shares outstanding used in computing basic and diluted loss per share - in thousands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_906_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pn3n3_c20240101__20241231_zyGZ4ZoMQZbb" title="Weighted average number of Ordinary Shares outstanding used in computing basic loss per share"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pn3n3_c20240101__20241231_zeAyB6sdSaQ3" title="Weighted average number of Ordinary Shares outstanding used in computing diluted loss per share">466,597</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pn3n3_c20230101__20231231_zFMQiwhCGXBa" title="Weighted average number of Ordinary Shares outstanding used in computing basic loss per share"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pn3n3_c20230101__20231231_zcxbrY2DCj54" title="Weighted average number of Ordinary Shares outstanding used in computing diluted loss per share">331,350</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pn3n3_c20220101__20221231_zJcuSJTcb7Ef" title="Weighted average number of Ordinary Shares outstanding used in computing basic loss per share"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pn3n3_c20220101__20221231_zhfZeXIH5i3i" title="Weighted average number of Ordinary Shares outstanding used in computing diluted loss per share">322,817</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Weighted average number of ADSs outstanding used in computing basic and diluted loss per ADS - in thousands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_907_ecustom--WeightedAverageNumberOfShareOutstandingBasicInAmericanDepositoryShares_pn3n3_c20240101__20241231_zv5lcP9WAMXi" title="Weighted average number of ADSs outstanding used in computing basic loss per ADS"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_909_ecustom--WeightedAverageNumberOfShareOutstandingDilutedInAmericanDepositoryShares_pn3n3_c20240101__20241231_zo8fW64xCY81" title="Weighted average number of ADSs outstanding used in computing diluted loss per ADS">15,553</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90E_ecustom--WeightedAverageNumberOfShareOutstandingBasicInAmericanDepositoryShares_pn3n3_c20230101__20231231_zZlEfIa1TH6b" title="Weighted average number of ADSs outstanding used in computing basic loss per ADS"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90A_ecustom--WeightedAverageNumberOfShareOutstandingDilutedInAmericanDepositoryShares_pn3n3_c20230101__20231231_zvFWrCDmn0pg" title="Weighted average number of ADSs outstanding used in computing diluted loss per ADS">11,045</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_907_ecustom--WeightedAverageNumberOfShareOutstandingBasicInAmericanDepositoryShares_pn3n3_c20220101__20221231_z6qZ3iPp1rW4" title="Weighted average number of ADSs outstanding used in computing basic loss per ADS"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90C_ecustom--WeightedAverageNumberOfShareOutstandingDilutedInAmericanDepositoryShares_pn3n3_c20220101__20221231_zdpkU8YCfBuj" title="Weighted average number of ADSs outstanding used in computing diluted loss per ADS">10,761</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">On April 21, 2023, the Company changed the ratio of its ADSs to its Ordinary Shares no par value per share, from the former ADS Ratio of one (1) ADSs to five (5) Ordinary Shares, to a new ADS Ratio of one (1) ADS to thirty (30) Ordinary Shares. For all the periods presented, basic and diluted loss per ADS have been retrospectively adjusted.</td> </tr></table>

The following table present summarized basic and diluted per Ordinary Share and per ADS: SCHEDULE OF BASIC AND DILUTED PER ORDINARY SHARE AND PER ADS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231_zZTnGPXrGUvd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231_zu2ffNWpxFG9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_z4B2G37aDhF2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLoss_iN_pn3n3_di_zBQ22avaTGVl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify; padding-bottom: 1pt">Net loss</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">11,138</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">18,410</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right">21,676</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted loss per Ordinary Share (in USD)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_pid_uUSDPShares_c20240101__20241231_zmYulsC0Aecj" title="Basic loss per Ordinary Share (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_901_eus-gaap--EarningsPerShareDiluted_pid_uUSDPShares_c20240101__20241231_zt3wZPDR6aW4" title="Diluted loss per Ordinary Share (in USD)">(0.02</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_pid_uUSDPShares_c20230101__20231231_zrSGTz57A6id" title="Basic loss per Ordinary Share (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_902_eus-gaap--EarningsPerShareDiluted_pid_uUSDPShares_c20230101__20231231_z1FhENLxiLEc" title="Diluted loss per Ordinary Share (in USD)">(0.06</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_pid_uUSDPShares_c20220101__20221231_zjf8bhlD6T98" title="Basic loss per Ordinary Share (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_900_eus-gaap--EarningsPerShareDiluted_pid_uUSDPShares_c20220101__20221231_z42Q5koiOvIf" title="Diluted loss per Ordinary Share (in USD)">(0.07</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Basic and diluted loss per ADS (in USD) (*)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_903_ecustom--EarningsPerShareBasicAmericanDepositoryShares_pid_uUSDPShares_c20240101__20241231_fKCop_zudFykE4SKp5" title="Basic loss per ADS (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90A_ecustom--EarningsPerShareDilutedAmericanDepositoryShares_pid_uUSDPShares_c20240101__20241231_fKCop_zPWcJAObGDsi" title="Diluted loss per ADS (in USD)">(0.6</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90F_ecustom--EarningsPerShareBasicAmericanDepositoryShares_pid_uUSDPShares_c20230101__20231231_fKCop_zGfF7W19yZYi" title="Basic loss per ADS (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90E_ecustom--EarningsPerShareDilutedAmericanDepositoryShares_pid_uUSDPShares_c20230101__20231231_fKCop_zLHiEbGNzONc" title="Diluted loss per ADS (in USD)">(1.8</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90D_ecustom--EarningsPerShareBasicAmericanDepositoryShares_pid_uUSDPShares_c20220101__20221231_fKCop_zEHGsc2hqeq1" title="Basic loss per ADS (in USD)"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_907_ecustom--EarningsPerShareDilutedAmericanDepositoryShares_pid_uUSDPShares_c20220101__20221231_fKCop_zzu6gspI1sud" title="Diluted loss per ADS (in USD)">(2.1</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Weighted average number of Ordinary Shares outstanding used in computing basic and diluted loss per share - in thousands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_906_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pn3n3_c20240101__20241231_zyGZ4ZoMQZbb" title="Weighted average number of Ordinary Shares outstanding used in computing basic loss per share"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pn3n3_c20240101__20241231_zeAyB6sdSaQ3" title="Weighted average number of Ordinary Shares outstanding used in computing diluted loss per share">466,597</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pn3n3_c20230101__20231231_zFMQiwhCGXBa" title="Weighted average number of Ordinary Shares outstanding used in computing basic loss per share"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pn3n3_c20230101__20231231_zcxbrY2DCj54" title="Weighted average number of Ordinary Shares outstanding used in computing diluted loss per share">331,350</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pn3n3_c20220101__20221231_zJcuSJTcb7Ef" title="Weighted average number of Ordinary Shares outstanding used in computing basic loss per share"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pn3n3_c20220101__20221231_zhfZeXIH5i3i" title="Weighted average number of Ordinary Shares outstanding used in computing diluted loss per share">322,817</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Weighted average number of ADSs outstanding used in computing basic and diluted loss per ADS - in thousands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_907_ecustom--WeightedAverageNumberOfShareOutstandingBasicInAmericanDepositoryShares_pn3n3_c20240101__20241231_zv5lcP9WAMXi" title="Weighted average number of ADSs outstanding used in computing basic loss per ADS"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_909_ecustom--WeightedAverageNumberOfShareOutstandingDilutedInAmericanDepositoryShares_pn3n3_c20240101__20241231_zo8fW64xCY81" title="Weighted average number of ADSs outstanding used in computing diluted loss per ADS">15,553</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90E_ecustom--WeightedAverageNumberOfShareOutstandingBasicInAmericanDepositoryShares_pn3n3_c20230101__20231231_zZlEfIa1TH6b" title="Weighted average number of ADSs outstanding used in computing basic loss per ADS"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90A_ecustom--WeightedAverageNumberOfShareOutstandingDilutedInAmericanDepositoryShares_pn3n3_c20230101__20231231_zvFWrCDmn0pg" title="Weighted average number of ADSs outstanding used in computing diluted loss per ADS">11,045</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_907_ecustom--WeightedAverageNumberOfShareOutstandingBasicInAmericanDepositoryShares_pn3n3_c20220101__20221231_z6qZ3iPp1rW4" title="Weighted average number of ADSs outstanding used in computing basic loss per ADS"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIFBFUiBPUkRJTkFSWSBTSEFSRSBBTkQgUEVSIEFEUyAoRGV0YWlscykA" id="xdx_90C_ecustom--WeightedAverageNumberOfShareOutstandingDilutedInAmericanDepositoryShares_pn3n3_c20220101__20221231_zdpkU8YCfBuj" title="Weighted average number of ADSs outstanding used in computing diluted loss per ADS">10,761</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">On April 21, 2023, the Company changed the ratio of its ADSs to its Ordinary Shares no par value per share, from the former ADS Ratio of one (1) ADSs to five (5) Ordinary Shares, to a new ADS Ratio of one (1) ADS to thirty (30) Ordinary Shares. For all the periods presented, basic and diluted loss per ADS have been retrospectively adjusted.</td> </tr></table>

-11138000

-18410000

-21676000

-0.02

-0.06

-0.07

-0.6 -0.6 -1.8 -1.8 -2.1 -2.1

466597000

331350000

322817000

15553000 15553000 11045000 11045000 10761000 10761000

K. Revenue recognition: The Company applies ASC 606 “Revenue from contracts with customers” (“ASC 606”). Under ASC 606, revenue is measured as the amount of consideration the Company expects to be entitled to, in exchange for transferring products or providing services to its customers and is recognized when or as performance obligations under the terms of contracts with the Company’s customers are satisfied. ASC 606 prescribes a five-step model for recognizing revenue from contracts with customers: (i) identify contract(s) with the customer; (ii) identify the separate performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the separate performance obligations in the contract; and (v) recognize revenue when (or as) each performance obligation is satisfied. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses whether the goods or services promised within each contract are distinct and, therefore, represent a separate performance obligation. Goods and services that are determined not to be distinct are combined with other promised goods and services. The Company then allocates the transaction price (the amount of consideration the Company expects to be entitled to from a customer in exchange for the promised goods or services) to each performance obligation and recognizes the associated revenue when (or as) each performance obligation is satisfied.

L. Research and development expenses, net: Pursuant to ASC 985-20, “Software - Costs of Software to be Sold, Leased, or Marketed”, development costs related to software products are expensed as incurred until the “technological feasibility” of the product has been established. Because of the relatively short time period between “technological feasibility” and product release, and the insignificant amount of costs incurred during such period, no software development costs have been capitalized. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> Research and development expenses are charged to the statement of comprehensive loss as incurred. Non-royalty-bearing grants for funding approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred and applied as a deduction from research and development expenses.

M. Recent Accounting Standards <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recently Adopted Accounting Pronouncements:</td></tr></table> In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures” (“ASU 2023-07”) to improve reportable segment disclosure requirements through enhanced disclosures about significant segment expenses on an interim and annual basis. All disclosure requirements of ASU 2023-07 are also required for entities with a single reportable segment. ASU 2023-07 is effective starting January 1, 2024, and should be applied on a retrospective basis to all periods presented. The adoption of this ASU did not have a material impact on the Company’s financial statements (see also Note 16). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accounting pronouncements not yet effective</td></tr></table> In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740) – Improvements to Income Tax Disclosures” (“ASU 2023-09”). The ASU requires that an entity disclose specific categories in the effective tax rate reconciliation as well as provide additional information for reconciling items that meet a quantitative threshold. Further, the ASU requires certain disclosures of state versus federal income tax expense and taxes paid. The amendments in this ASU are required to be adopted starting January 1, 2025. Early adoption is permitted, and the amendments should be applied on a prospective basis. The Company is currently evaluating the effect of adopting the ASU on its related disclosures. In November 2024, the FASB issued ASU 2024-03, “Income Statement–Reporting Comprehensive Income–Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” (“ASU 2024-03”), which requires the disaggregation of certain expenses in the financial statements notes, to provide enhanced transparency into the expense captions presented on the face of the consolidated statement of operations. ASU 2024-03 is effective for annual reporting periods beginning January 1, 2027, and interim periods beginning January 1, 2028 and may be applied either prospectively or retrospectively. The Company is currently evaluating the impact that ASU 2024-03 will have on its related disclosures, and the transition method

NOTE 3 – INVESTMENT IN EQUITY SECURITIES In 2016 the Company invested in Rail Vision Ltd. (“Rail Vision”) shares and warrants. From 2016 to 2020, the Company held significant influence but not control, accounting for the investment under the equity method. After losing significant influence on December 30, 2020, the remaining equity interest was classified as an investment in equity securities without a readily determined fair value. In January 2022, the Company invested $<span id="xdx_90D_eus-gaap--Investments_iI_pn3n3_c20220131__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RailVisionMember_zuC8OG23aHF5" title="Investments">286 through a SAFE agreement, which converted into ordinary shares upon Rail Vision’s IPO and listing on the Nasdaq Capital Market, on April 4, 2022. The Company also invested an additional $<span id="xdx_906_eus-gaap--PaymentsForRepurchaseOfInitialPublicOffering_pn3n3_c20220404__20220404__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RailVisionMember_zxbzBAiwD7Kd" title="Additional shares invested">715 in Rail Vision’s shares during the IPO, after which the investment was measured at fair value through profit or loss. As of December 31, 2023, the Company held <span id="xdx_90E_ecustom--PercentageOfIssuedAndOutstanding_iI_pid_dp_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RailVisionMember_z3oSFXAw6Qv" title="Percentage of issued and outstanding">10.20% (2022: <span id="xdx_908_ecustom--PercentageOfIssuedAndOutstanding_iI_pid_dp_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RailVisionMember_zieY5QazG7X8" title="Percentage of issued and outstanding">15.39%) of Rail Vision’s issued share capital and <span id="xdx_901_ecustom--PercentageOfDilutedBasis_pid_dp_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RailVisionMember_z3cb5FCjbNW4" title="Percentage of diluted basis">6.94% (2022:<span id="xdx_905_ecustom--PercentageOfDilutedBasis_pid_dp_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RailVisionMember_zVzEn3sl9sCf" title="Percentage of diluted basis"> 12.25%) on a fully diluted basis. In the first quarter of 2024, the Company sold all its shares in Rail Vision for approximately $1,847, net of fees, and, as of December 31, 2024, the Company holds 242,280 of Rail Vision’s warrants. During 2024, the Company recognized finance income of approximately $1,444 from the sale of all Rail Vision’s shares and from the fair value revaluation of Rail Vision’s warrants. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> The reconciliation of the opening and closing fair value balance of the investment in equity securities instruments is provided below: SCHEDULE OF RECONCILIATION OF OPENING AND CLOSING BALANCE OF INVESTMENT IN EQUITY SECURITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_49F_20240101__20241231_zi4Riy82AHs1" style="display: none; font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold; text-align: justify">Opening Balance December 31, 2021</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNi_iS_pn3n3_c20220101__20221231_zdlJ9j7j1a1i" style="width: 16%; font-weight: bold; text-align: right" title="Opening Balance December 31, 2021">4,011</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: justify">Changes during 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Adjustment to fair value through profit or loss</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--RevaluationToFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231_z0HCyyHUnMy3" style="text-align: right" title="Revaluation to fair value through profit or loss">(2,208</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Investment in equity securities</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_988_eus-gaap--IncreaseDecreaseInEquitySecuritiesFvNi_pn3n3_c20220101__20221231_z8nR5HW8rb1f" style="padding-bottom: 1pt; text-align: right" title="Investment in equity securities">715</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Conversion of SAFE to equity securities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--ConversionOfSimpleAgreementForFutureEquityToInvestmentInEquitySecurities_pn3n3_c20220101__20221231_zDbqVDOVhkWf" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion of SAFE to equity securities">286</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Opening Balance December 31, 2022</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iS_pn3n3_c20230101__20231231_zlO9OceSYZb9" style="font-weight: bold; text-align: right" title="Opening Balance December 31, 2022">2,804</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify; padding-bottom: 1pt">Changes during 2023:</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment to fair value through profit or loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--RevaluationToFairValueThroughProfitOrLoss_pn3n3_c20230101__20231231_zXybLT0iImql" style="border-bottom: Black 1pt solid; text-align: right" title="Revaluation to fair value through profit or loss">(2,330</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Closing Balance December 31, 2023</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNi_iS_pn3n3_c20240101__20241231_zowAuvxmHaXj" style="font-weight: bold; text-align: right" title="Opening Balance December 31, 2022">474</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Adjustment to fair value through profit or loss</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--RevaluationToFairValueThroughProfitOrLoss_pn3n3_c20240101__20241231_zQUBdJwWdo2" style="text-align: right" title="Revaluation to fair value through profit or loss">1,444</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Divestment in Equity Securities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--DivestmentInEquitySecurities_pn3n3_c20240101__20241231_zDHs6FsSQSd5" style="border-bottom: Black 1pt solid; text-align: right" title="Divestment in Equity Securities">(1,847</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Closing Balance December 31, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iE_pn3n3_c20240101__20241231_z2PQOZvLDmpj" style="font-weight: bold; text-align: right" title="Closing Balance December 31, 2023">71</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

286000

715000

0.1020 0.1539 0.0694 0.1225

1847000

242280

1444000

The reconciliation of the opening and closing fair value balance of the investment in equity securities instruments is provided below: SCHEDULE OF RECONCILIATION OF OPENING AND CLOSING BALANCE OF INVESTMENT IN EQUITY SECURITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_49F_20240101__20241231_zi4Riy82AHs1" style="display: none; font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold; text-align: justify">Opening Balance December 31, 2021</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNi_iS_pn3n3_c20220101__20221231_zdlJ9j7j1a1i" style="width: 16%; font-weight: bold; text-align: right" title="Opening Balance December 31, 2021">4,011</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: justify">Changes during 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Adjustment to fair value through profit or loss</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--RevaluationToFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231_z0HCyyHUnMy3" style="text-align: right" title="Revaluation to fair value through profit or loss">(2,208</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Investment in equity securities</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_988_eus-gaap--IncreaseDecreaseInEquitySecuritiesFvNi_pn3n3_c20220101__20221231_z8nR5HW8rb1f" style="padding-bottom: 1pt; text-align: right" title="Investment in equity securities">715</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Conversion of SAFE to equity securities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--ConversionOfSimpleAgreementForFutureEquityToInvestmentInEquitySecurities_pn3n3_c20220101__20221231_zDbqVDOVhkWf" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion of SAFE to equity securities">286</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Opening Balance December 31, 2022</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iS_pn3n3_c20230101__20231231_zlO9OceSYZb9" style="font-weight: bold; text-align: right" title="Opening Balance December 31, 2022">2,804</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify; padding-bottom: 1pt">Changes during 2023:</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment to fair value through profit or loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--RevaluationToFairValueThroughProfitOrLoss_pn3n3_c20230101__20231231_zXybLT0iImql" style="border-bottom: Black 1pt solid; text-align: right" title="Revaluation to fair value through profit or loss">(2,330</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Closing Balance December 31, 2023</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNi_iS_pn3n3_c20240101__20241231_zowAuvxmHaXj" style="font-weight: bold; text-align: right" title="Opening Balance December 31, 2022">474</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Adjustment to fair value through profit or loss</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--RevaluationToFairValueThroughProfitOrLoss_pn3n3_c20240101__20241231_zQUBdJwWdo2" style="text-align: right" title="Revaluation to fair value through profit or loss">1,444</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Divestment in Equity Securities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--DivestmentInEquitySecurities_pn3n3_c20240101__20241231_zDHs6FsSQSd5" style="border-bottom: Black 1pt solid; text-align: right" title="Divestment in Equity Securities">(1,847</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Closing Balance December 31, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iE_pn3n3_c20240101__20241231_z2PQOZvLDmpj" style="font-weight: bold; text-align: right" title="Closing Balance December 31, 2023">71</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

4011000

-2208000

715000

286000

2804000

-2330000

474000

1444000 -1847000

71000

NOTE 4 - OTHER CURRENT RECEIVABLES SCHEDULE OF OTHER CURRENT RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241231_zhWkJ4hsqoph" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20231231_ze0BAVOo5aia" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--GrantsReceivableCurrent_iI_pn3n3_maORNCzX8G_z1RnVGjPdL9g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Governmental institutes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">73</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">224</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseCurrent_iI_pn3n3_maORNCzX8G_zzWXK4ewTEI1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">232</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--GrantsReceivableOther_iI_pn3n3_maORNCzX8G_zuuLsaty3a1h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Grants receivables (*)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherReceivable_iI_pn3n3_maORNCzX8G_zpBGWCCKrBW8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherReceivablesNetCurrent_iTI_pn3n3_mtORNCzX8G_zSQUVbeDsFVb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt"> Other current receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">480</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">531</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">As of December 31, 2024, the Company recorded grants receivable in “Other Current Receivables” in the amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIENVUlJFTlQgUkVDRUlWQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--GrantReceivable_iI_pn3n3_c20241231__us-gaap--TypeOfArrangementAxis__custom--EuropeanHorizonTwentyAndTwentyMember_zvZBBz3pf059" title="Grant receivable">125 from the European Horizon 2020 program and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIENVUlJFTlQgUkVDRUlWQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--ProceedsFromAwardReceivables_iI_pn3n3_c20241231__us-gaap--TypeOfArrangementAxis__custom--IsraelInnovationAuthoritySmartMoneyProgramMember_z9PCrQ8hSsFb" title="Award received">27 from the Israel Innovation Authority under the “Smart Money” program. For comparison, as of December 31, 2023, the Company recorded grants receivable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIENVUlJFTlQgUkVDRUlWQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_ecustom--GrantReceivable_iI_pn3n3_c20231231__us-gaap--TypeOfArrangementAxis__custom--EuropeanHorizonTwentyAndTwentyMember_z9H4M96bwSqi" title="Grant receivable">134, which were entirely from the Horizon 2020 program. During 2024, the Company received payments totaling approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIENVUlJFTlQgUkVDRUlWQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--ProceedsFromAwardReceivables_iI_pn3n3_c20231231__us-gaap--TypeOfArrangementAxis__custom--IsraelInnovationAuthoritySmartMoneyProgramMember_zMZ1HyT85nch" title="Award received">30 from the Israel Innovation Authority.</td> </tr></table>

SCHEDULE OF OTHER CURRENT RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241231_zhWkJ4hsqoph" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20231231_ze0BAVOo5aia" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--GrantsReceivableCurrent_iI_pn3n3_maORNCzX8G_z1RnVGjPdL9g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Governmental institutes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">73</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">224</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseCurrent_iI_pn3n3_maORNCzX8G_zzWXK4ewTEI1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">232</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--GrantsReceivableOther_iI_pn3n3_maORNCzX8G_zuuLsaty3a1h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Grants receivables (*)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherReceivable_iI_pn3n3_maORNCzX8G_zpBGWCCKrBW8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherReceivablesNetCurrent_iTI_pn3n3_mtORNCzX8G_zSQUVbeDsFVb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt"> Other current receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">480</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">531</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">As of December 31, 2024, the Company recorded grants receivable in “Other Current Receivables” in the amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIENVUlJFTlQgUkVDRUlWQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--GrantReceivable_iI_pn3n3_c20241231__us-gaap--TypeOfArrangementAxis__custom--EuropeanHorizonTwentyAndTwentyMember_zvZBBz3pf059" title="Grant receivable">125 from the European Horizon 2020 program and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIENVUlJFTlQgUkVDRUlWQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--ProceedsFromAwardReceivables_iI_pn3n3_c20241231__us-gaap--TypeOfArrangementAxis__custom--IsraelInnovationAuthoritySmartMoneyProgramMember_z9PCrQ8hSsFb" title="Award received">27 from the Israel Innovation Authority under the “Smart Money” program. For comparison, as of December 31, 2023, the Company recorded grants receivable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIENVUlJFTlQgUkVDRUlWQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_ecustom--GrantReceivable_iI_pn3n3_c20231231__us-gaap--TypeOfArrangementAxis__custom--EuropeanHorizonTwentyAndTwentyMember_z9H4M96bwSqi" title="Grant receivable">134, which were entirely from the Horizon 2020 program. During 2024, the Company received payments totaling approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIENVUlJFTlQgUkVDRUlWQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_ecustom--ProceedsFromAwardReceivables_iI_pn3n3_c20231231__us-gaap--TypeOfArrangementAxis__custom--IsraelInnovationAuthoritySmartMoneyProgramMember_zMZ1HyT85nch" title="Award received">30 from the Israel Innovation Authority.</td> </tr></table>

73000

224000

232000

147000

152000 134000 23000 26000

480000

531000

125000 27000 134000 30000

NOTE 5 - FIXED ASSETS, NET SCHEDULE OF FIXED ASSETS, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zXg2sThEDtqh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20231231_znmL6qTrudAj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zUhK778Rmv5h" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-left: 10pt">Computers and software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">945</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_ztXBJPIuwGj8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Office furniture and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z91fAenYXUQ6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">502</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">488</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENzQJq_zNYrngyUneFd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Fixed assets, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,833</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,778</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_msPPAENzQJq_zS0vtdFdgD0a" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less – accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,510</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,317</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pn3n3_mtPPAENzQJq_zX3Bfrt7J154" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">461</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expenses for the years ended December 31, 2024, and December 31, 2023, were $200 and $263, respectively. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div>

SCHEDULE OF FIXED ASSETS, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zXg2sThEDtqh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20231231_znmL6qTrudAj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zUhK778Rmv5h" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-left: 10pt">Computers and software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">945</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_ztXBJPIuwGj8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Office furniture and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z91fAenYXUQ6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">502</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">488</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENzQJq_zNYrngyUneFd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Fixed assets, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,833</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,778</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pn3n3_msPPAENzQJq_zS0vtdFdgD0a" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less – accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,510</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,317</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pn3n3_mtPPAENzQJq_zX3Bfrt7J154" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">461</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

986000

945000

345000

502000

488000

1833000

1778000

1510000

1317000

323000

461000

200000

263000

<p id="xdx_80D_eus-gaap--PensionAndOtherPostretirementBenefitsDisclosureTextBlock_z7MNhZ46Phd7" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding: 0pt; text-align: justify">NOTE 6 - EMPLOYEE RIGHTS UPON RETIREMENT Israeli labor law generally requires payment of severance pay upon dismissal of an employee or upon termination of employment in certain other circumstances. Pursuant to section 14 of the Israeli Severance Pay Law, 5723-1963, the Company’s employees covered under this section are entitled to monthly deposits, at a rate of 8.33% of their monthly salary, made in their name with pension companies. Payments in accordance with section 14 of the Israeli Severance Pay Law, 5723-1963 relieve the Company from any future severance payments in respect of those employees. The amount of cost recognized for defined contribution pension plans and for other defined contribution postretirement benefit plans recorded for the years 2024, 2023 and 2022 are $1,004, $1,098, and $1,065, respectively.

Pursuant to section 14 of the Israeli Severance Pay Law, 5723-1963, the Company’s employees covered under this section are entitled to monthly deposits, at a rate of 8.33% of their monthly salary, made in their name with pension companies.

1004000

1098000

1065000

<p id="xdx_808_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zoohfz9nrvFd" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding: 0pt; text-align: justify">NOTE 7 - OTHER CURRENT PAYABLES SCHEDULE OF OTHER CURRENT PAYABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zPX74v2hJfLg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20231231_zqQCVlBaQ59j" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pn3n3_maOLCzuR0_zFneoPBuvrei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Employees and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">998</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,385</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedLiabilitiesCurrent_iI_pn3n3_maOLCzuR0_zrIUltmZVxMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OtherCurrentLiabilities_iI_pn3n3_maOLCzuR0_z0lZSYYJhrP2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">83</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherLiabilitiesCurrent_iTI_pn3n3_mtOLCzuR0_zKVQp2Wun0m1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> Other current payables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,157</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,548</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF OTHER CURRENT PAYABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zPX74v2hJfLg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20231231_zqQCVlBaQ59j" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pn3n3_maOLCzuR0_zFneoPBuvrei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Employees and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">998</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,385</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedLiabilitiesCurrent_iI_pn3n3_maOLCzuR0_zrIUltmZVxMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OtherCurrentLiabilities_iI_pn3n3_maOLCzuR0_z0lZSYYJhrP2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">83</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherLiabilitiesCurrent_iTI_pn3n3_mtOLCzuR0_zKVQp2Wun0m1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> Other current payables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,157</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,548</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

998000

1385000

76000

163000

83000

1157000

1548000

NOTE 8 - COMMITMENTS AND CONTINGENCIES LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Agreement with Magna</td></tr></table> On January 30, 2022, the Company’s shareholders approved an extension of the research and development services agreement with Magna for software development in the area of ADAS. Subject to the conditions prescribed in the agreement, Magna will continue to provide Foresight Ltd. with research and development services for a 12-month period with an option to extend the agreement for two additional 12-month periods. According to the agreement, the monthly payment to Magna for the research and development services will not exceed NIS <span id="xdx_909_eus-gaap--ResearchAndDevelopmentExpense_pp0p0_uils_c20220101__20220130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MagnaMember_zFj2haU9IXdg" title="Research and development expenses, net">235,000 (approximately $<span id="xdx_902_eus-gaap--ResearchAndDevelopmentExpense_pn3n3_uUSD_c20220101__20220130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MagnaMember_zRlekRq9slw8" title="Research and development expenses, net">63) plus VAT. On December 18, 2023, as a result of cost-saving measures implemented by the Company, it was agreed with Magna that development services provided by Magna would not exceed NIS <span id="xdx_909_eus-gaap--ResearchAndDevelopmentExpense_pp0p0_uils_c20231218__20231218__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MagnaMember_zs8zGYdKGKv7" title="Research and development expenses, net">70,000 (approximately $<span id="xdx_90B_eus-gaap--ResearchAndDevelopmentExpense_pn3n3_uUSD_c20231218__20231218__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MagnaMember_zI3FSRn3bY8" title="Research and development expenses, net">19) plus VAT, per month. Additionally, The Company and Magna agreed to postpone the payment for the services rendered from October to December 2023. The payment is postponed until the board meeting to approve the 2023 financial statements, subject to the Company raises at least USD 5,000 (gross) in that period. If the Company is unable to raise that amount by date of board meeting to approve the 2023 financial statements, the payment will be waived. As of December 31, 2023, the total amount of $42 waived and recorded in equity as a transaction with shareholder. On March 27,2024 the Company’s board of directors agreed with Magna that the services provided by Magna would not exceed NIS <span id="xdx_905_eus-gaap--ResearchAndDevelopmentExpense_pp0p0_uils_c20240327__20240327__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MagnaMember_zkWJZ0z4Gr4e" title="Research and development expenses, net">50,000 (approximately $<span id="xdx_902_eus-gaap--ResearchAndDevelopmentExpense_pp2n3_uUSD_c20240327__20240327__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MagnaMember_zCUwyRlMcZ5k" title="Research and development expenses, net">13.5) plus VAT, per month. The Company and Magna agreed to postpone the payment for the services rendered from January to December 2024 subject to the Company raising at least USD 5,000 (gross) in that period. If the Company is unable to raise that amount, the payment will be waived. As of December 31, 2024, the total amount of $140 waived and recorded in equity as a transaction with shareholder. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Israeli Innovation Authority</td></tr></table> Magna obtained grants from the Israeli Innovation Authority (the “IIA”) for participation in research and development programs for the years 2011 through 2013, and, in return, further to an acquisition transaction between the Company and Magna, the Company is obligated to pay royalties amounting to 3% to 5% of its future sales up to the amount of the grant. The grant is linked to the exchange rate of the dollar and bears interest of SOFR per annum. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> As of the years ended December 31, 2024, and 2023, total contingent obligations to IIA amounted to $623 and $620, respectively. The repayment of the grants is contingent upon the successful outcome of the Company’s research and development programs and the generation of sales. The Company has no obligation to repay these grants if sales are not generated. The financial risk is assumed completely by the Government of Israel. The grants are received from the government on a project-by-project basis. If a project fails, the Company has no obligation to repay any grant received for the specific unsuccessful or aborted project.

235000

63000

70000

19000

5000000

42000

50000

13500

5000000

140000 Magna obtained grants from the Israeli Innovation Authority (the “IIA”) for participation in research and development programs for the years 2011 through 2013, and, in return, further to an acquisition transaction between the Company and Magna, the Company is obligated to pay royalties amounting to 3% to 5% of its future sales up to the amount of the grant.

623000

620000

NOTE 9 - LEASES The Company currently has a 3-year lease for its offices, with an option to extend for another 3 years. In January 2024, the lease was amended, extending the term to March 31, 2030. This amendment resulted in an increase of $637 in Lease Liability and Operating Lease Right-of-Use Asset due to lease modification. The Company also leases several vehicles, each for a 3-year term. Eye-Net had a lease for its offices with an option to extend for an additional 3 years, which was not exercised. As a result, the lease ended on December 15, 2024, leading to a decrease of $479 in Lease Liability and Operating Lease Right-of-Use Asset due to lease modification. The Company has no finance leases. Supplemental cash flow information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231_zwvq23uyOrkj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20230101__20231231_zAswMHElaRva" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20220101__20221231_zhxPp31UZncf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year Ended December 31, </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeasePayments_zgDFKiUoGpWg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Cash payments for operating leases</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">546</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">537</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">550</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseCost_zN8FNzAAACo1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">355</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">588</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--NewOperatingLeaseAssetsObtainedInExchangeForOperatingLeaseLiabilities_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">New operating lease assets obtained in exchange for operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,734</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> </table> As of December 31, 2024, the Company’s operating leases had a weighted average remaining lease term of 5.2 years and a weighted average discount rate of 8%. Future lease payments under operating leases as of December 31, 2024, were as follows: <p id="xdx_899_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zW0V10JL4jYh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; padding: 0pt; text-align: justify; text-indent: 0in"> SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20241231_zyDWrZml3XVk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzl5k_zjSlfPfWOZ4c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 74%; text-align: left">2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 22%; text-align: right">399</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_maLOLLPzl5k_z7QP5yLeM6k8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">363</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_maLOLLPzl5k_zSnTr4Vg16eh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_maLOLLPzl5k_zCZ4UuUd81q1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pn3n3_maLOLLPzl5k_zzbzI9BF3zRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pn3n3_maLOLLPzl5k_zAJvcq0tkPTk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">87</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pn3n3_mtLOLLPzl5k_zK0iE4zo4P36" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total future lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,896</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_pn3n3_ztS79T2mN9Qe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">335</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiability_iI_pn3n3_z1HMvw1hVDl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total lease liability balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,561</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The Company currently has a 3-year lease for its offices, with an option to extend for another 3 years. In January 2024, the lease was amended, extending the term to March 31, 2030. This amendment resulted in an increase of $637 in Lease Liability and Operating Lease Right-of-Use Asset due to lease modification. The Company also leases several vehicles, each for a 3-year term.

option to extend for another 3 years

479000

Supplemental cash flow information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231_zwvq23uyOrkj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20230101__20231231_zAswMHElaRva" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20220101__20221231_zhxPp31UZncf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year Ended December 31, </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeasePayments_zgDFKiUoGpWg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Cash payments for operating leases</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">546</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">537</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">550</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseCost_zN8FNzAAACo1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">355</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">588</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--NewOperatingLeaseAssetsObtainedInExchangeForOperatingLeaseLiabilities_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">New operating lease assets obtained in exchange for operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,734</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> </table>

546000

537000

550000

355000

562000

588000

1734000 154000

P5Y2M12D

0.08

<p id="xdx_899_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zW0V10JL4jYh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; padding: 0pt; text-align: justify; text-indent: 0in"> SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20241231_zyDWrZml3XVk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzl5k_zjSlfPfWOZ4c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 74%; text-align: left">2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 22%; text-align: right">399</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_maLOLLPzl5k_z7QP5yLeM6k8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">363</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_maLOLLPzl5k_zSnTr4Vg16eh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_maLOLLPzl5k_zCZ4UuUd81q1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pn3n3_maLOLLPzl5k_zzbzI9BF3zRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pn3n3_maLOLLPzl5k_zAJvcq0tkPTk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">87</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pn3n3_mtLOLLPzl5k_zK0iE4zo4P36" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total future lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,896</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_pn3n3_ztS79T2mN9Qe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">335</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiability_iI_pn3n3_z1HMvw1hVDl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total lease liability balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,561</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

399000

363000

349000

87000

1896000

335000

1561000

NOTE 10 - SHAREHOLDERS’ EQUITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The rights of Ordinary Shares are as follows:</td></tr></table> The Ordinary Shares confer upon the shareholders the right to receive notice to participate and vote in general meetings of shareholders of the Company, the right to receive dividends, if declared, and the right to participate in a distribution of the surplus of assets upon liquidation of the Company. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Issuance of shares, warrants, and options.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Registered Direct Offering</td></tr></table> On December 11, 2023, the Company raised $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pn3n3_c20231211__20231211__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember_zQmN4g4ifyHl" title="Gross proceeds from direct offering">4,500 in gross proceeds through a registered direct offering of its ADSs. The Company issued a total of 4,500,000 ADSs (<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pp0d_c20231211__20231211__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zu2BMNaY8rHj" title="Issuance of ordinary shares">135,000,000 Ordinary Shares) at $1.00 per ADS. After deducting closing costs and fees, the Company received net proceeds of approximately $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn3n3_c20231211__20231211__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember_zFcjYbEBvmQd" title="Net proceeds after deducting closing costs and fees">4,046, net of issuance costs. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Public Offering and Registered Direct Offering.</td></tr></table> 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 aggregate amount of up to $<span id="xdx_905_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_pn3n3_c20210122__20210122__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyOneSalesAgreementMember_znA9B90tPG2b" title="Sale of transaction for shares">60,000 (the “January 2021 Sales Agreement”). Sales under the January 2021 Sales Agreement were made by any method permitted by law that is deemed to be an “at the market” offering as defined in Rule 415 promulgated under the Securities Act. Under the January 2021 Sales Agreement, during 2023, the Company sold, through the sales agent, an aggregate of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210122__20210122__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyOneSalesAgreementMember_zXuhCX14EXu4" title="Issuance of ordinary shares">59,950 ADSs (<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210122__20210122__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyOneSalesAgreementMember_zTBrMgN9nI21" title="Issuance of ordinary shares">1,798,500 Ordinary Shares), at an average price of $<span id="xdx_907_eus-gaap--SaleOfStockPricePerShare_iI_pid_uUSDPShares_c20210122__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyOneSalesAgreementMember_zlnRu6jl8gqe" title="Share price">2.775 per ADS, raising gross proceeds of approximately $<span id="xdx_907_ecustom--GrossProceedsFromIssuanceOrSaleOfEquity_pn3n3_c20210122__20210122__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyOneSalesAgreementMember_zXdq9mfN9Gf6" title="Gross proceeds from sales of stock">166. After deducting closing costs and fees, the Company received net proceeds of approximately $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn3n3_c20210122__20210122__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyOneSalesAgreementMember_zlVh4S0PFQ5j" title="Net proceeds from sales issuance costs">135, net of issuance costs. On June 14, 2024, the Company entered into a sales agreement, pursuant to which the Company can sell from time to time, ADSs in the aggregate amount of up to $<span id="xdx_903_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_pn3n3_c20240614__20240614__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyFourSalesAgreementMember_zFQrfmdbF8T7" title="Sale of transaction for shares">1,130 (the “June 2024 Sales Agreement”). Sales under the June 2024 Sales Agreement were made by any method permitted by law that is deemed to be an “at the market” offering as defined in Rule 415 promulgated under the Securities Act. Under the June 2024 Sales Agreement, in 2024 the Company sold, through the sales agent, an aggregate of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240614__20240614__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyFourSalesAgreementMember_zVqWZO5oRXnd" title="Issuance of ordinary shares">1,499,130 ADSs (<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240614__20240614__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyFourSalesAgreementMember_zuSHNofi9JY2" title="Issuance of ordinary shares">44,973,900 Ordinary Shares), at an average price of $<span id="xdx_90A_eus-gaap--SaleOfStockPricePerShare_iI_pid_uUSDPShares_c20240614__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyFourSalesAgreementMember_zbjJgpPzXX4" title="Share price">0.7 per ADS, raising gross proceeds of approximately $<span id="xdx_901_ecustom--GrossProceedsFromIssuanceOrSaleOfEquity_pn3n3_c20240614__20240614__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyFourSalesAgreementMember_zWtALFkyMKle" title="Gross proceeds from sales of stock">1,043. After deducting closing costs and fees, the Company received net proceeds of approximately $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn3n3_c20240614__20240614__us-gaap--AwardTypeAxis__custom--AmericanDepositorySharesMember__us-gaap--TypeOfArrangementAxis__custom--JanuaryTwoThousandTwentyFourSalesAgreementMember_zMhdNCws7xRk" title="Net proceeds from sales issuance costs">903, net of issuance costs. <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">3.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Shares and warrants to service providers:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(a)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Shares granted to service providers:</td></tr></table> During 2022, the Company granted <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SharesGrantedToServiceProvidersMember_zYaFsF5n1EQ7" title="Shares issued to service provider">320,000 Ordinary Shares to several service providers. The Company recorded in its 2022 statement of comprehensive loss an expense of $<span id="xdx_908_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SharesGrantedToServiceProvidersMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_z9mreIcX0eD" title="Share based compensation expense">68 in respect of such grant included in general and administrative expenses. During 2023 and 2024, the Company did not issue shares to service providers. <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(b)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Warrants, options and RSUs granted to service providers:</td></tr></table> The fair value for the options granted to service providers during 2024 was estimated on the measurement date using a Black-Scholes option pricing model, with the following weighted-average assumptions: weighted average volatility of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAugcnnU9qOi" title="Expected volatility">88.99%, risk free interest rates of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zb05qKHq0Oij" title="Risk-free interest">3.8%, dividend yields of <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zoTUASoCTbzf" title="Dividend yields">0% and a weighted average life of the options of <span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zpbZD1tlZWp3" title="Expected life of up to (years)">4.26 years. Between 2022 and 2024, the Company recorded share-based payments related to options granted to Magna’s employees and service providers of $<span id="xdx_902_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__us-gaap--AwardTypeAxis__custom--MagnasEmployeesOptionsMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zWLoTBA7nXc3" title="Share based compensation expense">149, $<span id="xdx_900_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__us-gaap--AwardTypeAxis__custom--MagnasEmployeesOptionsMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zFy09Tdv6cha" title="Share based compensation expense">135, and <span id="xdx_908_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__custom--MagnasEmployeesOptionsMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zCfwZCHa21I8" title="Share based compensation expense">12, respectively, all included in research and development expenses in the statements of comprehensive loss. Additionally, in 2022, the Company recorded an expense of $<span id="xdx_90B_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z2Z31cdoY3Bj" title="Share based compensation expense">8 due to the extension of the expiration dates for all options granted to Magna’s employees from <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20220101__20221231__us-gaap--AwardTypeAxis__custom--MagnasEmployeesOptionsMember_zlzmPGAgvpLl" title="Option vesting period, description">three to seven years after the grant date. On July 27, 2023, the Company’s shareholders approved a reduction to the exercise price of previously granted options to Magna’s employees to an exercise price of NIS <span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uILSPShare_c20230727__us-gaap--AwardTypeAxis__custom--MagnaStockOptionMember_zW7feQbxzVge" title="Option exercise price">0.5 (approximately $<span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uUSDPShares_c20230727__us-gaap--AwardTypeAxis__custom--MagnaStockOptionMember_zJz1m8NGw5Xd" title="Option exercise price">0.13 per share at the approval date). The reduction was accounted for as a modification and as a result, the Company recorded an expense of $16 in its 2023 statement of comprehensive loss. On August 8, 2024, the Company granted options to a service provider to purchase a total of <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240808__20240808__us-gaap--AwardTypeAxis__custom--MagnaStockOptionMember_zpd0nu4g2Omk" title="Number of options purchased">100,000 Ordinary Shares at an exercise price of NIS <span id="xdx_905_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uILSPShare_c20240808__us-gaap--AwardTypeAxis__custom--MagnaStockOptionMember_zlWr2Qhnt6Zh" title="Option exercise price">0.5 (approximately $<span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uUSDPShares_c20240808__us-gaap--AwardTypeAxis__custom--MagnaStockOptionMember_zG6i6xbx37n3" title="Option exercise price">0.13 per share at the grant date) <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20240808__20240808__us-gaap--AwardTypeAxis__custom--MagnaStockOptionMember_z2X1VERezer2" title="Option vesting period, description">The options vest equally over twelve quarters until fully vested on July 1, 2027. The Company recorded an expense of $1 in its 2024 statement of comprehensive loss. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> On November 27, 2024, under the 2024 Share Incentive Plan, the Company granted <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20241127__20241127__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember_zQs3qVMfUMDd" title="Number of options purchased">900,000 RSU’s (<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20241127__20241127__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember_z5seJ0Irh811" title="Number of shares issued to service providers">30,000 ADS’s) to a service provider. The RSU’s vest equally over eight quarters until fully vested on October 1, 2026. The Company recorded an expense of $<span id="xdx_900_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember_zQiZhu5ZDCli" title="Share based compensation expense">3 in its 2024 statement of comprehensive loss. <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">4.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Shares and options to employees</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(a)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Incentive Plans</td></tr></table> In November 2015, the Board of Directors of the Company authorized a share option plan (“2016 Equity Incentive Plan”). The 2016 Equity Incentive Plan provides for the grant of share options to service providers, employees, and office holders of the Company. Awards may be granted under the 2016 Equity Incentive Plan until November 2025, when the 2016 Equity Incentive Plan expires. According to the 2016 Equity Incentive Plan, the aggregate number of Ordinary Shares that may be granted pursuant to awards will not exceed <span id="xdx_900_ecustom--PercentageOfCapitalOnFullyDilutedBasis_pid_dp_uPure_c20240101__20241231__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember_zZdq0UDG70e6" title="Percentage of capital on fully diluted basis">15% of the Company’s capital on a fully diluted basis. On May 27, 2024, the Board of Directors of the Company authorized a share incentive plan (“2024 Share Incentive Plan”). The 2024 Share Incentive Plan also provides for the grant of Restricted Share Units (RSU’s) to service providers, employees, and office holders of the Company. Awards may be granted under the 2024 Share Incentive Plan until May 2034, when the 2024 Share Incentive Plan expires. According to the 2024 Share Incentive Plan, the aggregate number of Ordinary Shares that may be granted pursuant to awards will not exceed <span id="xdx_903_ecustom--PercentageOfCapitalOnFullyDilutedBasis_pid_dp_uPure_c20240101__20241231__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember_zPIzqOhMSXmg" title="Percentage of capital on fully diluted basis">18% of the Company’s capital on a fully diluted basis <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(b)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">1. The fair value of options granted was estimated using the Black-Scholes option pricing model, and based on the following assumptions:</td></tr></table> <p id="xdx_894_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zjHnsZn9EV8i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 74.75pt; padding: 0pt; text-align: justify">SCHEDULE OF FAIR VALUE OF OPTIONS GRANTED USING THE BLACK-SCHOLES OPTION PRICING MODEL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.5in"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center; padding-bottom: 1pt">As of December 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center; padding-bottom: 1pt">As of December 31,</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Exercise price</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center">$<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zBXSmX0JbhL8" title="Exercise price">0.8-$<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zX2IpmLMtTO9" title="Exercise price">0.14</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center">$<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zevf4hjzBNPf" title="Exercise price">0.28-$<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zCIqR1hd4i0k" title="Exercise price">0.65</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_c20230101__20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zFlcitrBjXW" title="Expected volatility">95%-<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_c20230101__20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zFCfcfoXylNa" title="Expected volatility">90%</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zrqUqUrDlgzb" title="Expected volatility">93%-<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zGzxcxJ90xnb" title="Expected volatility">95%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Risk-free interest</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_c20230101__20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zCZ79jrsRc97" title="Risk-free interest">4.5%-<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_c20230101__20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zVuYv7lQCE3h" title="Risk-free interest">3.8%</td><td> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zxWQ2B9UoHKa" title="Risk-free interest">1.5%-<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_z3oMLROfBnz1" title="Risk-free interest">4.5%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected life of up to (years)</td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zsYqCgMeQ7Fi" title="Expected life of up to (years)">4.1-<span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zRuFmz8LYN1c" title="Expected life of up to (years)">4.4</td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zJCpu8ahLaGe" title="Expected life of up to (years)">3.5-<span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zgxTp5qHHz17" title="Expected life of up to (years)">4.5</td></tr> </table> No stock options were granted to employees during the year ended December 31, 2024. The weighted-average grant-date fair value of options granted during the years 2023, and 2022 was $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20230101__20231231_zBTcdLTscfO7" title="Weighted average grant date fair value">0.04 and $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20220101__20221231_zcoOrBuGffGg" title="Weighted average grant date fair value">0.09, respectively 2. The fair value of RSUs granted is determined based on the share price on the grant date Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zClO78hhilgi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; padding: 0pt; text-align: justify">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: SCHEDULE OF OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="34" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term. (In years)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term. (In years)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term. (In years)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: center">Outstanding at beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_z6Pzr7gjsi15" style="width: 4%; text-align: right" title="Number of options, outstanding at beginning of period">35,619,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zo9MVojjTzXf" style="width: 4%; text-align: right" title="Weighted average exercise price, outstanding at beginning of period">0.13</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zYjTlcMiQEvb" title="Weighted average remaining contractual term (in years), outstanding at beginning of period">4.13</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zXXimMnbB9W2" style="width: 4%; text-align: right" title="Number of options, outstanding at beginning of period">34,253,216</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zH8saurYs84e" style="width: 4%; text-align: right" title="Weighted average exercise price, outstanding at beginning of period">0.43</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zcqYgKLfm95j" title="Weighted average remaining contractual term (in years), outstanding at beginning of period">5.92</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zGJIlLB3Sg7f" style="width: 4%; text-align: right" title="Number of options, outstanding at beginning of period">22,860,713</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zwQwjEJQoPH7" style="width: 4%; text-align: right" title="Weighted average exercise price, outstanding at beginning of period">0.5</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zPi7NiisNCyc" title="Weighted average remaining contractual term (in years), outstanding at beginning of period">4.84</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zZIxfyq46eje" style="text-align: right" title="Number of options, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zh0Bmye63ZX8" style="text-align: right" title="Number of options, Granted">2,675,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zi1VyXuM9i2" style="text-align: right" title="Number of options, Granted">13,075,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zhooUOdc1w78" style="text-align: right" title="Number of options, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zclTYvjtNike" style="text-align: right" title="Number of options, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zROPdG0etv37" style="text-align: right" title="Number of options, Exercised">(33,333</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zlIwMRtUMReg" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, Forfeited">(4,971,112</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_z2eUMwU6zcef" style="padding-bottom: 1pt; text-align: right" title="Number of options, Forfeited">(1,308,333</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zRsZXdds5EH1" style="padding-bottom: 1pt; text-align: right" title="Number of options, Forfeited">(1,649,164</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center; padding-bottom: 2.5pt">Outstanding at the end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zpMag17it5lc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding at end of period">30,648,771</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zrchw8ESVrB4" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding at end of period">0.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zY4JyXtdgUy2" title="Weighted average remaining contractual term (in years)">4.1</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_znKmuGy8zSl2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding at end of period">35,619,883</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zItTjllk55mb" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding at end of period">0.13</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_z0xJFXdQTOql" title="Weighted average remaining contractual term (in years)">4.13</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zNcjk69puWE4" style="padding-bottom: 2.5pt; text-align: right" title="Number of options, outstanding at end of period">34,253,216</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zvFSeGeIIYff" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding at end of period">0.43</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zc2pGPybYTf6" title="Weighted average remaining contractual term (in years)">5.92</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 2.5pt">Exercisable at the end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zwYknJY1R9b5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, Exercisable">25,321,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zq174QocAlvh" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, Exercisable">23,525,726</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zO0rvCVqhpT" style="padding-bottom: 2.5pt; text-align: right" title="Number of options, Exercisable">19,427,796</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of December 31, 2024, the total unrecognized share-based payment expenses related to nonvested awards was $269, which is expected to be recognized over the next <span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20240101__20241231_zcsQZPfvasr" title="Unrecognized share based payment expenses period">2 years. <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(c)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Options granted during 2023 and 2022.</td></tr></table> On May 23, 2022, the Company’s Board of Directors approved a reduction to the exercise price of previously granted options for 27 employees, under the Company’s 2016 Equity Incentive Plan, with an exercise price of NIS <span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uILSPShare_c20220523__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember__srt--RangeAxis__srt--MinimumMember_zyrmxKyeocPe" title="Option exercise price">2.29 to an exercise price of NIS <span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uILSPShare_c20220523__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember__srt--RangeAxis__srt--MaximumMember_zwQeKST6LCk7" title="Option exercise price">1. As a result, the Company recorded an expense of $<span id="xdx_906_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zZkPcIZt0Yhf" title="Share based compensation expense">20, $<span id="xdx_901_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zwmArclKzY4f" title="Share based compensation expense">30 and $<span id="xdx_906_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20220101__20221231__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zfHJj59RyoI9" title="Share based compensation expense">39, respectively, in its 2024 ,2023 and 2022 statement of comprehensive loss. On August 18, 2022, the Company granted options to five of its senior officers to purchase an aggregate of <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220818__20220818__srt--TitleOfIndividualAxis__custom--FiveSeniorOfficersMember_zAYpZFIYfxRc" title="Number of options purchased">4,200,000 Ordinary Shares, at an exercise price of NIS <span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uILSPShare_c20220818__srt--TitleOfIndividualAxis__custom--FiveSeniorOfficersMember_zMKhZaP29WH9" title="Option exercise price">1 (approximately $<span id="xdx_900_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20220818__srt--TitleOfIndividualAxis__custom--FiveSeniorOfficersMember_zOFCute3Arw4" title="Option exercise price">0.31 per share at the grant date). <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20220818__20220818__srt--TitleOfIndividualAxis__custom--FiveSeniorOfficersMember_z8jvk8ATCDi3" title="Option vesting period, description">The options vest over 12 quarters until fully vested, starting from January 1, 2023. As a result, the Company recorded an expense of $<span id="xdx_905_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__srt--TitleOfIndividualAxis__custom--FiveSeniorOfficersMember_zVWeRPS7bkLc" title="Share based compensation expense">109 and $<span id="xdx_902_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__srt--TitleOfIndividualAxis__custom--FiveSeniorOfficersMember_zwi8qMppC398" title="Share based compensation expense">140, respectively, in its 2024 and 2023 statement of comprehensive loss. On October 20, 2022, the Company’s shareholders approved grants of options to three members of the Company’s Board of Directors, to the Company’s Vice President of Human Resources and to the Company’s Chief Executive Officer to purchase <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20221019__20221020__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsThreeMember_zuMJhHC8bScg" title="Number of options purchased">400,000 each, <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20221019__20221020__srt--TitleOfIndividualAxis__srt--VicePresidentMember_zdMDh1hdbmNg" title="Number of options purchased">600,000 and <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20221019__20221020__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zb2z5TmPXv07" title="Number of options purchased">4,000,000, respectively, of the Company’s Ordinary Shares at an exercise price of NIS <span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uILSPShare_c20221020__srt--TitleOfIndividualAxis__custom--ThreeBoardOfDirectorsChiefExecutiveOfficerAndVicePresidentMember_zbLF92UDZQfj" title="Option exercise price">1 (approximately $<span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20221020__srt--TitleOfIndividualAxis__custom--ThreeBoardOfDirectorsChiefExecutiveOfficerAndVicePresidentMember_zB6KIYzGZXb2" title="Option exercise price">0.28 per share at the grant date), which exercise price was thereafter reduced to NIS <span id="xdx_909_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uILSPShare_c20221020__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsThreeMember_zdE9u4WX4bu6" title="Option exercise price">0.5 (approximately $<span id="xdx_905_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20221020__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsThreeMember_zmwv3NDCCmt5" title="Exercise price thereafter">0.13 per share at the grant date). <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20221019__20221020__srt--TitleOfIndividualAxis__custom--ThreeBoardOfDirectorsChiefExecutiveOfficerAndVicePresidentMember_z7cFqNAtVvak" title="Option vesting period, description">The options vest over 12 quarters until fully vested. The Company recorded an expense of $<span id="xdx_90C_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsThreeMember_zzkDICews0Jf" title="Share based compensation expense">108, $<span id="xdx_901_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsThreeMember_z2Cw6qlYeiMb" title="Share based compensation expense">108 and $<span id="xdx_90B_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20220101__20221231__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsThreeMember_ztt4tKMCIood" title="Share based compensation expense">6, respectively, in its 2024, 2023 and 2022 statement of comprehensive loss, included in general and administrative expenses. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> During 2022, the Company granted options to purchase <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zdq263Qsu6Fi" title="Number of options purchased">1,225,000 Ordinary Shares to its employees at an exercise price of NIS <span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uILSPShare_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_z6VMCSr3dTn8" title="Option exercise price">2.29 (approximately $<span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_znh53YEhNcj1" title="Option exercise price">0.72 per share at the grant date), which exercise price was <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20220101__20221231__srt--TitleOfIndividualAxis__custom--ThreeBoardOfDirectorsChiefExecutiveOfficerAndVicePresidentMember_zjiGub8EZhkd" title="Option vesting period, description">thereafter reduced to NIS 1 (approximately USD 0.27), and again reduced to NIS 0.5 (approximately USD 0.14), with some of the options vesting equally over twelve quarters, and some of the options having a one-year cliff and the remainder vesting equally over eight quarters. In addition, the Company granted options to purchase <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zcQPhJmRjsY1" title="Number of options purchased">75,000 Ordinary Shares to its employees at an exercise price of NIS <span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uILSPShare_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zrdQ5AR1ucek" title="Option exercise price">1.95 (approximately $<span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zVacVndBpoO9" title="Option exercise price">0.61 per share at the grant date), which exercise price was <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_z1M4qRCwgwHb" title="Option vesting period, description">thereafter reduced to NIS 0.5 (approximately USD 0.14), all the options vest on the grant date. Furthermore, the Company granted options to purchase <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeThreeMember_zniZuRaz39x2" title="Number of options purchased">1,775,000 Ordinary Shares to its employees at an exercise price of NIS <span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uILSPShare_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeThreeMember_zsDw3R8lHzw1" title="Option exercise price">1 (approximately USD <span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20221231__srt--TitleOfIndividualAxis__custom--EmployeeThreeMember_z99dBOFA3dAk" title="Option exercise price">0.28 per share at the grant date, which <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeThreeMember_zEOo2lsFKee2" title="Option vesting period, description">exercise price was thereafter reduced to NIS 0.5 ( approximately USD 0.14), with some of the options vesting equally over twelve quarters, and some of the options having a one-year cliff and the remainder vesting equally over eight quarters. As a result, the Company recorded an expense of $60, $89 and $64, respectively, in its 2024, 2023 and 2022 statement of comprehensive loss. On March 29, 2023, the Company granted options to purchase <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230301__20230329__srt--TitleOfIndividualAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zshyYtPcGlfc" title="Number of options purchased">375,000 Ordinary Shares to its employees at an exercise price of NIS <span id="xdx_904_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uILSPShare_c20230329__srt--TitleOfIndividualAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zWrXKqZqxMzf" title="Option exercise price">1 (approximately $<span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20230329__srt--TitleOfIndividualAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zcJl5xllbQCj" title="Option exercise price">0.28 per share at the grant date), with some of the options vesting equally over twelve quarters, and some of the options having a one-year cliff and the remainder vesting equally over eight quarters. The Company recorded an expense of $<span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__srt--TitleOfIndividualAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zBiKbyC1b1Q3" title="Share based compensation expense">5 and $<span id="xdx_90D_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__srt--TitleOfIndividualAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zo1N1bfohakh" title="Share based compensation expense">6, respectively, in its 2024 and 2023 statement of comprehensive loss included in research and development expenses. On May 31, 2023, the Company’s Board of Directors approved a reduction to the exercise price of previously granted options for all outstanding options previously issued, under the Company’s 2016 Equity Incentive Plan, to an exercise price of NIS <span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uILSPShare_c20230531__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember_zooX3NPk2ZJa" title="Option exercise price">0.5 (approximately $<span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uUSDPShares_c20230531__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember_z3HLvgUo0wTk" title="Option exercise price">0.13 per share at the approval date). As a result, the Company recorded an expense of $<span id="xdx_90C_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember_zEg7CqOG6Cpk" title="Share based compensation expense">47 and $<span id="xdx_903_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__us-gaap--PlanNameAxis__custom--TwoThousandSixteenEquityIncentivePlanMember_zXFnQXLcCsj9" title="Share based compensation expense">211, respectively, in its 2024 and 2023 statement of comprehensive loss. On July 27, 2023, the Company’s shareholders approved grants of options to two members of the Company’s Board of Directors, each to purchase <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230701__20230727__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zlHBKAeiPBnd" title="Number of options purchased">400,000 of the Company’s Ordinary Shares at an exercise price of NIS <span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uILSPShare_c20230727__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zAUkkQSDuac5" title="Option exercise price">0.5 (approximately $<span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uUSDPShares_c20230727__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zGzVygwQe88g" title="Option exercise price">0.13 per share at the grant date). The options vest over 12 quarters until fully vested. The Company recorded an expense of $<span id="xdx_909_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zMgTjeTGVSud" title="Share based compensation expense">15 and $<span id="xdx_90B_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zVZBzxBdYSL9" title="Share based compensation expense">8, respectively, in its 2024 and 2023 statement of comprehensive loss, included in general and administrative expenses. During 2023, the Company granted options to purchase <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230101__20231231__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember__srt--TitleOfIndividualAxis__custom--EmployeesOneMember_ziiv4ot9Ta7a" title="Number of options purchased">1,500,000 Ordinary Shares to its employees at an exercise price of NIS <span id="xdx_900_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uILSPShare_c20231231__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember__srt--TitleOfIndividualAxis__custom--EmployeesOneMember_zlNhGyQAhw6b" title="Option exercise price">0.5 (approximately $<span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_pid_uUSDPShares_c20231231__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember__srt--TitleOfIndividualAxis__custom--EmployeesOneMember_zE9yRjyuIYH7" title="Option exercise price">0.13 per share at the grant date), with <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeesOneMember__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember_zQKEMbDwYoF1" title="Option vesting period, description">1,225,000 of the options vesting equally over twelve quarters, and 275,000 of the options having a one-year cliff and the remainder vesting equally over eight quarters. As a result, the Company recorded an expense of $<span id="xdx_90E_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember__srt--TitleOfIndividualAxis__custom--EmployeesOneMember_z7qQvS0UrK8l" title="Share based compensation expense">12 and $<span id="xdx_90A_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__us-gaap--PlanNameAxis__custom--OptionsGrantedTwoThousandTwentyThreeMember__srt--TitleOfIndividualAxis__custom--EmployeesOneMember_zufyZPcNrbRh" title="Share based compensation expense">3, respectively, in its 2024 and 2023 statement of comprehensive loss. <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(d)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">RSU’s granted During 2024:</td></tr></table> On July 15, 2024, under the 2024 Share Incentive Plan, the Company granted a total of <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20240715__20240715__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsOfficersAndEmployeesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zZoN2AYcjv64" title="Restricted stock granted">54,975,000 RSUs to members of the Company’s Board of Directors, officers and employees, with a fair value of $<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20240715__20240715__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsOfficersAndEmployeesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zhUnthJsGvYa" title="Restricted stock unit grant date">0.04 per RSU at the grant date. During 2024, <span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriod_pid_c20240715__20240715__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsOfficersAndEmployeesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zQlm6kfeHKe3" title="Restricted stock granted">3,958,740 RSUs were exercised, and <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_pid_c20240715__20240715__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsOfficersAndEmployeesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zMgM2nBUk4sc" title="Restricted stock forfeited">6,217,500 RSUs were forfeited. The RSUs vest over <span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtM_c20240715__20240715__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsOfficersAndEmployeesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zVRBRwYEn2g6" title="Restricted stock unit vested term">36 months, one-third vest after one year and the balance of the RSU vest over eight quarters until fully vested. Some RSUs vest equally over twelve quarters. The Company recorded an expense of $<span id="xdx_90D_eus-gaap--RestrictedStockExpense_pn3n3_c20240101__20241231__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFourShareIncentivePlanMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsOfficersAndEmployeesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zCD1aF2lL7Xd" title="Restricted stock expense">289 in respect of such grants in its 2024 statement of comprehensive loss. On November 27, 2024, the Company granted <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20241127__20241127__srt--TitleOfIndividualAxis__custom--EmployeesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zyZMcBPZ18Jd" title="Restricted stock granted">1,740,000 RSUs to employees. The RSUs vest over <span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtM_c20241127__20241127__srt--TitleOfIndividualAxis__custom--EmployeesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zOI8MH1TVPmc" title="Restricted stock unit vested term">36 months, with one-third vesting after one year and the remaining RSUs vesting over the following eight quarters. Some RSUs vest equally over twelve quarters. Since the vesting period begins on January 1, 2025, <span id="xdx_901_eus-gaap--RestrictedStockExpense_pn3n3_do_c20240101__20241231__srt--TitleOfIndividualAxis__custom--EmployeesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zfp0n7vpBov6" title="Restricted stock expense">no expenses were recorded in the 2024 statement of comprehensive income. <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(e)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Options granted to Eye-Net’s employees.</td></tr></table> Eye-Net grants its employee’s options to purchase its own shares. Utilizing parameters for calculating Black-Scholes similar to those of Foresight, with the only difference being in the share price and exercise price. On August 19, 2020, the Company’s subsidiary, Eye-Net, granted options to purchase <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20200818__20200819__srt--TitleOfIndividualAxis__custom--EmployeesMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zaK116wblIIb" title="Number of options purchased">8,700 ordinary shares of Eye-Net to its employees at an exercise price of $<span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20200819__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeesMember_zxM5LExPdIt5" title="Option exercise price">100 per share. The options vest over 12 quarters until fully vested on June 30, 2023. The Company recorded an expense of $<span id="xdx_907_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeesMember_zoszErsE2RBk" title="Share based compensation expense">57, and $<span id="xdx_906_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20220101__20221231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeesMember_zD0R8J4GBAI2" title="Share based compensation expense">115, respectively, in respect of such grant, in its 2023 and 2022 statement of comprehensive loss. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> During 2021, the Company’s subsidiary, Eye-Net, granted options to purchase <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20210101__20211231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zBN9wReyYEX" title="Number of options purchased">4,850 ordinary shares of Eye-Net to its employees at an exercise price of $<span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20211231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zDuW0EXrCUM2" title="Option exercise price">100 per share. <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20210101__20211231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zuEIjjzVWCy5" title="Option vesting period, description">4,500 options vests over 36 months, one third of the options vest after one year and the balance of the remaining options vest over eight quarters until fully vested. 350 options vests over 11 quarters until fully vested. The Company recorded an expense of $<span id="xdx_904_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zpX6Rw5mK1J2" title="Share based compensation expense">23, $<span id="xdx_902_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zEn2URnszxfg" title="Share based compensation expense">51 and <span id="xdx_905_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20220101__20221231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_ztQezuQTt0k" title="Share based compensation expense">96, respectively, in respect of such grant in its 2024, 2023 and 2022 statement of comprehensive loss. During 2022, the Company’s subsidiary, Eye-Net, granted options to purchase <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeesTwoMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zDty1pTdV2Y3" title="Number of options purchased">1,350 ordinary shares of Eye-Net to its employees. <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zTNDXcGlYh23" title="Option vesting period, description">The options vest over 36 months, one third of the options vest after one year and the balance of the remaining options vest over eight quarters until fully vested .<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeOneMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zVkzkX4gYDO7" title="Number of options purchased">450 options were granted at an exercise price of $<span id="xdx_90E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20221231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeOneMember_zfV1d9SEvcM1" title="Option exercise price">100 and <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zGUzhfpZV9m6" title="Number of options purchased">900 options were granted at an exercise price of $<span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20221231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_z3rAnIR5OXx9" title="Option exercise price">200 per share. The Company recorded an expense of $<span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zolCBWq5CSKi" title="Share based compensation expense">26, $<span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zoM2JAa7EDUc" title="Share based compensation expense">28 and $<span id="xdx_900_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20220101__20221231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeTwoMember_zmFS14ORLbod" title="Share based compensation expense">14, respectively, in respect of such grant in its 2024, 2023 and 2022 statement of comprehensive loss. During 2023, the Company’s subsidiary, Eye-Net, granted options to purchase <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeeThreeMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zoxXdKwP9RZa" title="Number of options purchased">150 ordinary shares of Eye-Net to its employees. <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20230101__20231231__srt--TitleOfIndividualAxis__custom--EmployeeThreeMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zrEyN3U7wLDl" title="Option vesting period, description">The options vest over 36 months, one third of the options vest after one year and the balance of the remaining options vest over eight quarters until fully vested. The options were granted at an exercise price of $<span id="xdx_905_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20231231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeThreeMember_zx9rFmMMfhS3" title="Option exercise price">200 per share. The Company recorded an expense of $<span id="xdx_902_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeThreeMember_zERNFIWmr0Xg" title="Share based compensation expense">4 and $<span id="xdx_907_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20230101__20231231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeThreeMember_zMPvK5e9ZQY6" title="Share based compensation expense">4, respectively, in respect of such a grant in its 2024 and 2023 statement of comprehensive loss. During 2024, the Company’s subsidiary, Eye-Net, granted options to purchase <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240101__20241231__srt--TitleOfIndividualAxis__custom--EmployeeFourMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_zZCEMl3iDR83" title="Number of options purchased">1250 ordinary shares of Eye-Net to its employees. <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20240101__20241231__srt--TitleOfIndividualAxis__custom--EmployeeFourMember__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember_z6eP2W945uy3" title="Option vesting period, description">The options vests over 36 months, one third of the options vest after one year and the balance of the remaining options vest over eight quarters until fully vested. The options were granted at an exercise price of $<span id="xdx_900_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_uUSDPShares_c20241231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeFourMember_zaCJ911TBb13" title="Option exercise price">200 per share. The Company recorded an expense of $<span id="xdx_902_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_c20240101__20241231__dei--LegalEntityAxis__custom--EyeNetMobileLtdMember__srt--TitleOfIndividualAxis__custom--EmployeeFourMember_zYIxyRmDJN3i" title="Share based compensation expense">7 in respect of such grant in its 2024 statement of comprehensive loss. <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">5.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share Based Compensation Expense:</td></tr></table> <p id="xdx_89B_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_zy2fjDVqX0d1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; padding: 0pt; text-align: justify">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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zEZcf8a3wv94" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_zNh7MrPohN3d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20220101__20221231_zeqHQsyNnYF1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--CostOfSalesMember_z9kWVeFVj6m3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Cost of revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">9</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">25</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zKzV2cCuJr29" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">387</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">929</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zjV8KGK7bwdj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales and Marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">196</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zpTDepquwFec" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">364</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">465</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">676</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ShareBasedCompensation_pn3n3_zk3PIRGNOcPi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based compensation expense </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,826</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_pn3n3_zYI3OWkxOZN5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Share-based compensation expense attributable to non-controlling interests</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">61</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">225</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_zQ6T0Xt9WyQf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Share-based compensation expense attributable to Foresight Autonomous Holdings Ltd.</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">727</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,291</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4500000

135000000

1.00

4046000

60000000

59950

1798500

2.775

166000

135000

1130000

1499130

44973900

0.7

1043000

903000

320000

68000

0.8899

0.038

P4Y3M3D

149000

135000

12000

8000

three to seven years after the grant date.

0.5

0.13

16000

100000

0.5

0.13

The options vest equally over twelve quarters until fully vested on July 1, 2027.

1000

900000

30000

3000

0.15 0.18

<p id="xdx_894_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zjHnsZn9EV8i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 74.75pt; padding: 0pt; text-align: justify">SCHEDULE OF FAIR VALUE OF OPTIONS GRANTED USING THE BLACK-SCHOLES OPTION PRICING MODEL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.5in"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center; padding-bottom: 1pt">As of December 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center; padding-bottom: 1pt">As of December 31,</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Exercise price</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center">$<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zBXSmX0JbhL8" title="Exercise price">0.8-$<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zX2IpmLMtTO9" title="Exercise price">0.14</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center">$<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zevf4hjzBNPf" title="Exercise price">0.28-$<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20221231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zCIqR1hd4i0k" title="Exercise price">0.65</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_c20230101__20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zFlcitrBjXW" title="Expected volatility">95%-<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_c20230101__20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zFCfcfoXylNa" title="Expected volatility">90%</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zrqUqUrDlgzb" title="Expected volatility">93%-<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zGzxcxJ90xnb" title="Expected volatility">95%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Risk-free interest</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_c20230101__20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zCZ79jrsRc97" title="Risk-free interest">4.5%-<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_c20230101__20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zVuYv7lQCE3h" title="Risk-free interest">3.8%</td><td> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zxWQ2B9UoHKa" title="Risk-free interest">1.5%-<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_c20220101__20221231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_z3oMLROfBnz1" title="Risk-free interest">4.5%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected life of up to (years)</td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zsYqCgMeQ7Fi" title="Expected life of up to (years)">4.1-<span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20230101__20231231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zRuFmz8LYN1c" title="Expected life of up to (years)">4.4</td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MinimumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zJCpu8ahLaGe" title="Expected life of up to (years)">3.5-<span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__srt--RangeAxis__srt--MaximumMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zgxTp5qHHz17" title="Expected life of up to (years)">4.5</td></tr> </table>

0.8

0.14

0.28

0.65

0.95

0.90

0.93

0.95

0.045

0.038

0.015

0.045

P4Y1M6D

P4Y4M24D

P3Y6M

P4Y6M

0.04

0.09

<p id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zClO78hhilgi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; padding: 0pt; text-align: justify">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: SCHEDULE OF OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="34" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term. (In years)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term. (In years)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term. (In years)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: center">Outstanding at beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_z6Pzr7gjsi15" style="width: 4%; text-align: right" title="Number of options, outstanding at beginning of period">35,619,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zo9MVojjTzXf" style="width: 4%; text-align: right" title="Weighted average exercise price, outstanding at beginning of period">0.13</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zYjTlcMiQEvb" title="Weighted average remaining contractual term (in years), outstanding at beginning of period">4.13</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zXXimMnbB9W2" style="width: 4%; text-align: right" title="Number of options, outstanding at beginning of period">34,253,216</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zH8saurYs84e" style="width: 4%; text-align: right" title="Weighted average exercise price, outstanding at beginning of period">0.43</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zcqYgKLfm95j" title="Weighted average remaining contractual term (in years), outstanding at beginning of period">5.92</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zGJIlLB3Sg7f" style="width: 4%; text-align: right" title="Number of options, outstanding at beginning of period">22,860,713</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zwQwjEJQoPH7" style="width: 4%; text-align: right" title="Weighted average exercise price, outstanding at beginning of period">0.5</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zPi7NiisNCyc" title="Weighted average remaining contractual term (in years), outstanding at beginning of period">4.84</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zZIxfyq46eje" style="text-align: right" title="Number of options, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zh0Bmye63ZX8" style="text-align: right" title="Number of options, Granted">2,675,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zi1VyXuM9i2" style="text-align: right" title="Number of options, Granted">13,075,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zhooUOdc1w78" style="text-align: right" title="Number of options, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zclTYvjtNike" style="text-align: right" title="Number of options, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zROPdG0etv37" style="text-align: right" title="Number of options, Exercised">(33,333</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zlIwMRtUMReg" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, Forfeited">(4,971,112</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_z2eUMwU6zcef" style="padding-bottom: 1pt; text-align: right" title="Number of options, Forfeited">(1,308,333</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zRsZXdds5EH1" style="padding-bottom: 1pt; text-align: right" title="Number of options, Forfeited">(1,649,164</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center; padding-bottom: 2.5pt">Outstanding at the end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zpMag17it5lc" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding at end of period">30,648,771</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zrchw8ESVrB4" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding at end of period">0.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zY4JyXtdgUy2" title="Weighted average remaining contractual term (in years)">4.1</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_znKmuGy8zSl2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding at end of period">35,619,883</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zItTjllk55mb" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding at end of period">0.13</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_z0xJFXdQTOql" title="Weighted average remaining contractual term (in years)">4.13</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zNcjk69puWE4" style="padding-bottom: 2.5pt; text-align: right" title="Number of options, outstanding at end of period">34,253,216</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zvFSeGeIIYff" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, outstanding at end of period">0.43</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zc2pGPybYTf6" title="Weighted average remaining contractual term (in years)">5.92</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 2.5pt">Exercisable at the end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20240101__20241231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zwYknJY1R9b5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, Exercisable">25,321,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20230101__20231231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zq174QocAlvh" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, Exercisable">23,525,726</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20220101__20221231__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--EmployeeStockMember_zO0rvCVqhpT" style="padding-bottom: 2.5pt; text-align: right" title="Number of options, Exercisable">19,427,796</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

35619883

0.13

P4Y1M17D

34253216

0.43

P5Y11M1D

22860713

0.5

P4Y10M2D

2675000

13075000

33333

4971112

1308333

1649164

30648771

0.14

P4Y1M6D

35619883

0.13

P4Y1M17D

34253216

0.43

P5Y11M1D

25321689

23525726

19427796

269000

P2Y

2.29

20000

30000

39000

4200000

0.31

The options vest over 12 quarters until fully vested, starting from January 1, 2023.

109000

140000

400000

600000

4000000

0.28

0.5

0.13

The options vest over 12 quarters until fully vested.

108000

6000

1225000

2.29

0.72

thereafter reduced to NIS 1 (approximately USD 0.27), and again reduced to NIS 0.5 (approximately USD 0.14)

75000

1.95

0.61

thereafter reduced to NIS 0.5 (approximately USD 0.14), all the options vest on the grant date.

1775000

0.28

exercise price was thereafter reduced to NIS 0.5 ( approximately USD 0.14)

60000

89000

64000

375000

0.28

5000

6000

0.5

0.13

47000

211000

400000

0.5

0.13

15000

8000

1500000

0.5

0.13

1,225,000 of the options vesting equally over twelve quarters, and 275,000 of the options having a one-year cliff and the remainder vesting equally over eight quarters.

12000

3000

54975000

0.04

3958740

6217500

P36M

289000

1740000

P36M

8700

100

57000

115000

4850

100

4,500 options vests over 36 months, one third of the options vest after one year and the balance of the remaining options vest over eight quarters until fully vested. 350 options vests over 11 quarters until fully vested.

23000

51000

96000

1350

The options vest over 36 months, one third of the options vest after one year and the balance of the remaining options vest over eight quarters until fully vested .

450

100

900

200

26000

28000

14000

150

The options vest over 36 months, one third of the options vest after one year and the balance of the remaining options vest over eight quarters until fully vested.

200

4000

1250

The options vests over 36 months, one third of the options vest after one year and the balance of the remaining options vest over eight quarters until fully vested.

200

7000

<p id="xdx_89B_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_zy2fjDVqX0d1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; padding: 0pt; text-align: justify">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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zEZcf8a3wv94" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_zNh7MrPohN3d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20220101__20221231_zeqHQsyNnYF1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--CostOfSalesMember_z9kWVeFVj6m3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Cost of revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">9</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">25</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zKzV2cCuJr29" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">387</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">929</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zjV8KGK7bwdj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales and Marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">196</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ShareBasedCompensation_pn3n3_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zpTDepquwFec" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">364</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">465</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">676</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ShareBasedCompensation_pn3n3_zk3PIRGNOcPi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based compensation expense </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,826</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_pn3n3_zYI3OWkxOZN5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Share-based compensation expense attributable to non-controlling interests</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">61</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">225</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AllocatedShareBasedCompensationExpense_pn3n3_zQ6T0Xt9WyQf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Share-based compensation expense attributable to Foresight Autonomous Holdings Ltd.</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">727</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,291</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1000

9000

25000

387000

849000

929000

36000

118000

196000

364000

465000

676000

788000

1441000

1826000

61000

150000

225000

727000

1291000

1601000

NOTE 11 - SEGMENT REPORTING ASC 280, “Segment Reporting,” establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), the Chief Executive Officer. The CODM reviews financial information which consist of the Company’s statements of operations for purposes of allocating resources and assessing financial performance for this segment and decides how to allocate resources based on net loss. The Company has identified one reportable and operating segment, which is its automotive vision systems operations, providing advanced technology solutions for the automotive industry. Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenues by geographic region</td></tr></table> <p id="xdx_891_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z3nFJczU5eXk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; padding: 0pt; text-align: justify; text-indent: 0in">The following table sets forth reporting revenue information by geographic region: SCHEDULE OF FORTH REPORTING REVENUE INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zjwLA1dKbylk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_zRvbr9xW19j8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20220101__20221231_zgK0YjzHREF5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__country--IL_z3HPiOPKERl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Israel</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">162</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">220</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__country--JP_z4E07jtbHrZj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Japan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__country--US_zJ7LkrkEYjUj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">USA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__country--KR_zWlKohKfWQq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">South.Korea</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__custom--OtherMember_zPP15N72iE8a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other (*)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_z5dfSfIOO0j4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">497</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">550</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">No country represented is greater than 10% of the revenues as of the years presented, other than the countries presented above.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenues by main customers</td></tr></table> <p id="xdx_89D_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_zptJ3zo9nHa6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; padding: 0pt; text-align: justify">The following table is a summary of the distribution of revenues by main customers: SCHEDULE OF REVENUES MAIN CUSTOMERS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_zwqM4DOiB2Df" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zrdmTemlON1l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20220101__20221231_zB33KVMaLtDg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center"><div style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">Year ended December 31, </div></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerAMember_zEk6bKxDwRrb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">162</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">220</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerBMember_zxvmvjnFd8Ab" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20(*</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerCMember_zBuTITQtycOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-(*</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerDMember_zBBb0rvO2aga" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerEMember_zeTurdG7zxhb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerFMember_z5KjPryH2PIa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer F</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerGMember_zibacdUObQyf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer G</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerGMember_zFA74G4vpB63" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">Lower than 10%.</td> </tr></table>

<p id="xdx_891_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z3nFJczU5eXk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; padding: 0pt; text-align: justify; text-indent: 0in">The following table sets forth reporting revenue information by geographic region: SCHEDULE OF FORTH REPORTING REVENUE INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zjwLA1dKbylk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_zRvbr9xW19j8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20220101__20221231_zgK0YjzHREF5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__country--IL_z3HPiOPKERl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Israel</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">162</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">220</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__country--JP_z4E07jtbHrZj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Japan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__country--US_zJ7LkrkEYjUj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">USA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__country--KR_zWlKohKfWQq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">South.Korea</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--StatementGeographicalAxis__custom--OtherMember_zPP15N72iE8a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other (*)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_z5dfSfIOO0j4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">497</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">550</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">No country represented is greater than 10% of the revenues as of the years presented, other than the countries presented above.</td> </tr></table>

162000

250000

220000

202000

172000

150000

40000

165000

55000

17000

35000

15000

436000

497000

550000

<p id="xdx_89D_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_zptJ3zo9nHa6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; padding: 0pt; text-align: justify">The following table is a summary of the distribution of revenues by main customers: SCHEDULE OF REVENUES MAIN CUSTOMERS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_zwqM4DOiB2Df" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zrdmTemlON1l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20220101__20221231_zB33KVMaLtDg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center"><div style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">Year ended December 31, </div></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerAMember_zEk6bKxDwRrb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">162</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">220</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerBMember_zxvmvjnFd8Ab" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20(*</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerCMember_zBuTITQtycOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-(*</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerDMember_zBBb0rvO2aga" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerEMember_zeTurdG7zxhb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerFMember_z5KjPryH2PIa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer F</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerGMember_zibacdUObQyf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer G</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_hsrt--MajorCustomersAxis__custom--CustomerGMember_zFA74G4vpB63" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">Lower than 10%.</td> </tr></table>

162000

250000

220000

20000

70000

90000

70000

74000

55000

46000

<p id="xdx_803_eus-gaap--ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock_z9QnPZTeX293" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding: 0pt; text-align: justify">NOTE 12 - RESEARCH AND DEVELOMENT, NET SCHEDULE OF RESEARCH AND DEVELOPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231_zth98jowaueg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_ztXK8grARPYk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20220101__20221231_zGuOh76umIOl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_ecustom--PayrollResearchAndDevelopmentRelatedExpenses_pn3n3_maRADEznMQ_zRFdekSYPa43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">7,538</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,997</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,778</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SubcontractedWorkAndConsultingFeeExpensesRelatedToResearchAndDevelopment_pn3n3_maRADEznMQ_z5j3Q0YslGT" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Subcontracted work and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">470</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ShareBasedPaymentsToServiceProviderRelatedToResearchAndDevelopment_pn3n3_maRADEznMQ_zoLbsCsuz6F8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Share-based payments to service provider</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--RentAndOfficeMaintenanceForResearchAndDevelopment_pn3n3_maRADEznMQ_zoJTcxBmENwh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Rent and office maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,068</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TravelExpensesRelatedToResearchAndDevelopment_pn3n3_maRADEznMQ_z44MmIdRoD31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Travel expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherResearchAndDevelopment_pn3n3_maRADEznMQ_z4Z9ERgwnXGe" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">319</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">362</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LessParticipationInGrantsResearchandDevelopmentTotal_pn3n3_maRADEznMQ_zbiMH20JmP09" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less participation in grants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(231</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ResearchAndDevelopmentExpense_iT_pn3n3_mtRADEznMQ_zmvwUq0CC827" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Research and development total </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,587</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,534</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div>

SCHEDULE OF RESEARCH AND DEVELOPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231_zth98jowaueg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_ztXK8grARPYk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20220101__20221231_zGuOh76umIOl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_ecustom--PayrollResearchAndDevelopmentRelatedExpenses_pn3n3_maRADEznMQ_zRFdekSYPa43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">7,538</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,997</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,778</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SubcontractedWorkAndConsultingFeeExpensesRelatedToResearchAndDevelopment_pn3n3_maRADEznMQ_z5j3Q0YslGT" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Subcontracted work and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">470</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,229</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ShareBasedPaymentsToServiceProviderRelatedToResearchAndDevelopment_pn3n3_maRADEznMQ_zoLbsCsuz6F8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Share-based payments to service provider</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--RentAndOfficeMaintenanceForResearchAndDevelopment_pn3n3_maRADEznMQ_zoJTcxBmENwh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Rent and office maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,068</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TravelExpensesRelatedToResearchAndDevelopment_pn3n3_maRADEznMQ_z44MmIdRoD31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Travel expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherResearchAndDevelopment_pn3n3_maRADEznMQ_z4Z9ERgwnXGe" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">319</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">362</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LessParticipationInGrantsResearchandDevelopmentTotal_pn3n3_maRADEznMQ_zbiMH20JmP09" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less participation in grants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(231</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ResearchAndDevelopmentExpense_iT_pn3n3_mtRADEznMQ_zmvwUq0CC827" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Research and development total </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,587</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,534</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 7538000 8997000 8778000 470000 1229000 1523000 19000 57000 832000 936000 1068000 215000 90000 141000 319000 416000 362000 -231000 -100000 -395000

9143000

11587000

11534000

NOTE 13 - SALES AND MARKETING SCHEDULE OF MARKETING AND SALES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_zvu8ON6pO5Vi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231_zHITx1LjJ22l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_zucO7Ug53Vnl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--PayrollMarketingAndSalesRelatedExpenses_pn3n3_maSAMEzcdP_z7VM69Qi7Ufk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">595</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,076</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,318</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--MarketingAndSalesExhibitionsConventionsAndTravelExpenses_pn3n3_maSAMEzcdP_zghmGEcMBThh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exhibitions, conventions, and travel expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">302</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--MarketingAndSalesConsultantsFees_pn3n3_maSAMEzcdP_zxba5dqjA3kg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Consultants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">558</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherSellingAndMarketingExpense_pn3n3_maSAMEzcdP_znjO8osQMJki" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">67</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">68</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--SellingAndMarketingExpense_iT_pn3n3_mtSAMEzcdP_zKSmQxNVv2L1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total sales and marketing </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,120</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,230</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> SCHEDULE OF MARKETING AND SALES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_zvu8ON6pO5Vi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231_zHITx1LjJ22l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_zucO7Ug53Vnl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--PayrollMarketingAndSalesRelatedExpenses_pn3n3_maSAMEzcdP_z7VM69Qi7Ufk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">595</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,076</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,318</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--MarketingAndSalesExhibitionsConventionsAndTravelExpenses_pn3n3_maSAMEzcdP_zghmGEcMBThh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exhibitions, conventions, and travel expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">302</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--MarketingAndSalesConsultantsFees_pn3n3_maSAMEzcdP_zxba5dqjA3kg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Consultants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">558</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherSellingAndMarketingExpense_pn3n3_maSAMEzcdP_znjO8osQMJki" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">67</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">68</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--SellingAndMarketingExpense_iT_pn3n3_mtSAMEzcdP_zKSmQxNVv2L1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total sales and marketing </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,120</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,230</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 595000 1076000 1318000 98000 379000 302000 360000 416000 558000

67000

68000

52000

1120000

1939000

2230000

NOTE 14 - GENERAL AND ADMINISTRATIVE SCHEDULE OF GENERAL AND ADMINISTRATIVE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231_zeX5DphvuInk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230101__20231231_zeWuP4Ucfvw1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20220101__20221231_zgmdBhxzCbw9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--PayrollGeneralAndAdministrativeRelatedExpenses_pn3n3_maGAAEzZYt_zf5ZEJakUzb4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,288</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,458</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,756</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ShareBasedPaymentsToServiceProvidersForGeneralAndAdministrativeExpenses_pn3n3_maGAAEzZYt_zndxV3kNXTVj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Share-based payments to service providers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ProfessionalFees_pn3n3_maGAAEzZYt_zQ7WzyJS07B1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">898</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,340</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DirectorsFeesAndInsurance_pn3n3_maGAAEzZYt_zkMcSGfqipaa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Directors’ fees and insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">405</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--TravelAndEntertainmentExpense_pn3n3_maGAAEzZYt_zHOrgSpxrUfj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Travel expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--RentAndOfficeMaintenance_pn3n3_maGAAEzZYt_zNXHjxWyXen1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Rent and office maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">283</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">196</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">175</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherGeneralAndAdministrativeExpense_pn3n3_maGAAEzZYt_zDP1DaWsvzH4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">134</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">92</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">90</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GeneralAndAdministrativeExpense_iT_pn3n3_mtGAAEzZYt_z7XoiBZQKov1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total general and administrative </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,677</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,989</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> SCHEDULE OF GENERAL AND ADMINISTRATIVE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231_zeX5DphvuInk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230101__20231231_zeWuP4Ucfvw1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20220101__20221231_zgmdBhxzCbw9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--PayrollGeneralAndAdministrativeRelatedExpenses_pn3n3_maGAAEzZYt_zf5ZEJakUzb4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,288</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,458</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,756</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ShareBasedPaymentsToServiceProvidersForGeneralAndAdministrativeExpenses_pn3n3_maGAAEzZYt_zndxV3kNXTVj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Share-based payments to service providers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ProfessionalFees_pn3n3_maGAAEzZYt_zQ7WzyJS07B1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">898</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,340</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DirectorsFeesAndInsurance_pn3n3_maGAAEzZYt_zkMcSGfqipaa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Directors’ fees and insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">405</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--TravelAndEntertainmentExpense_pn3n3_maGAAEzZYt_zHOrgSpxrUfj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Travel expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--RentAndOfficeMaintenance_pn3n3_maGAAEzZYt_zNXHjxWyXen1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Rent and office maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">283</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">196</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">175</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherGeneralAndAdministrativeExpense_pn3n3_maGAAEzZYt_zDP1DaWsvzH4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">134</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">92</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">90</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GeneralAndAdministrativeExpense_iT_pn3n3_mtGAAEzZYt_z7XoiBZQKov1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total general and administrative </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,677</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,989</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1288000 1458000 1756000 64000 134000 215000

673000

898000

1340000

207000 326000 405000

28000

15000

8000

283000 196000 175000

134000

92000

90000

2677000

3119000

3989000

NOTE 15 - FINANCIAL EXPENSE (INCOME), NET SCHEDULE OF FINANCIAL EXPENSE (INCOME), NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zagqveEwfinf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zUX7Njdwmt22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20220101__20221231_zk1RtV5vCcxl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--GainLossOnSecuritizationOfFinancialAssets_iN_pn3n3_di_maNIEzKHM_zyitTJOetxwj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Revaluation of Marketable securities to fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(1,444</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,320</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,208</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BankInterestIncome_iN_pn3n3_di_maNIEzKHM_zUBg83WrFGt5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Bank interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(431</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(667</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(189</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ForeignCurrencyTransactionGainLossBeforeTax_iN_pn3n3_di_maNIEzKHM_zpnKKF5hjYBa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Exchange rate differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,194</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherNonoperatingIncomeExpense_iN_pn3n3_di_maNIEzKHM_zeDH1avhTSwb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_iNT_pn3n3_di_mtNIEzKHM_zApqBxAIlQS2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt"> Financial expense income net, total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,538</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,119</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,221</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> SCHEDULE OF FINANCIAL EXPENSE (INCOME), NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zagqveEwfinf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zUX7Njdwmt22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20220101__20221231_zk1RtV5vCcxl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--GainLossOnSecuritizationOfFinancialAssets_iN_pn3n3_di_maNIEzKHM_zyitTJOetxwj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Revaluation of Marketable securities to fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(1,444</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,320</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,208</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BankInterestIncome_iN_pn3n3_di_maNIEzKHM_zUBg83WrFGt5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Bank interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(431</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(667</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(189</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ForeignCurrencyTransactionGainLossBeforeTax_iN_pn3n3_di_maNIEzKHM_zpnKKF5hjYBa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Exchange rate differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,194</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherNonoperatingIncomeExpense_iN_pn3n3_di_maNIEzKHM_zeDH1avhTSwb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_iNT_pn3n3_di_mtNIEzKHM_zApqBxAIlQS2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt"> Financial expense income net, total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,538</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,119</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,221</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1444000

-2320000

-2208000

431000 667000 189000

-328000

-456000

-2194000

-9000

-10000

-8000

1538000

-2119000

-4221000

NOTE 16 - TAXES ON INCOME <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company is subject to income taxes under Israeli tax laws:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Corporate tax rates in Israel</td></tr></table> The Israeli corporate tax rate was 23% in 2024, 2023 and 2022. Such tax rate changes had no significant impact on the Company’s financial statements. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">As of December 31, 2024, the Company generated net operating losses of approximately $81,759, which may be carried forward and offset against taxable income in the future for an indefinite period.</td></tr></table> Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">3.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company is still in its development stage and has not yet generated significant revenues; therefore, it is more likely than not that sufficient taxable income will not be available for the tax losses to be utilized in the future. Therefore, a full valuation allowance was recorded.</td></tr></table> <p id="xdx_89B_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zFo4C4vrs9w6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; padding: 0pt; text-align: justify"> SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zKdTVFIrzL8a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20231231_zwGjkjcYRX9i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20221231_zatI3bAX6H9a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: justify">Deferred tax assets:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLossCarryforwards_iI_pn3n3_zm2JtAlxQoZ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify; padding-bottom: 1pt">Operating loss carryforward</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">81,759</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">73,448</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">68,870</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_maDTANzxCO_zFDKb4whf06h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Deferred taxes due to carryforward losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,804</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,893</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,840</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzxCO_zurjxsMuyt42" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,804</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(16,893</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,840</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNet_iTI_pn3n3_mtDTANzxCO_z4NG6GZhetD6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">4.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company has no unrecognized tax positions and foreign sources of income.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">5.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foresight Autonomous Holdings Ltd. has final tax assessments until and including 2021. Foresight Ltd. And Eye-Net has final tax assessments until and including 2020.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">6.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Effective tax expense (benefit): The components of loss before tax and a reconciliation of the Company’s income tax expense to the Company’s theoretical statutory tax benefit is as follows:</td></tr></table> <p id="xdx_890_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z4fbrzZB9U7h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; padding: 0pt; text-align: justify"> SCHEDULE OF EFFECTIVE TAX EXPENSE (BENEFIT) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231_zZqBcvNUZTqb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_z2ycqvdI6xf6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20220101__20221231_zl3dJ6LVGCXf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zwapLlUFS2d8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Loss before taxes on income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">11,138</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">18,410</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21,676</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pid_dp_uPure_hus-gaap--IncomeTaxAuthorityNameAxis__us-gaap--IsraelTaxAuthorityMember_zHfxcooNoHw8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Israeli statutory income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz6Jn_zLaOlwyvyhF2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Theoretical statutory tax benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,234</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz6Jn_znOOMgRcfYvi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Losses for which a valuation allowance was provided or benefit from loss carry forwards and permanent differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,562</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,234</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,985</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz6Jn_zb1Z3TKFx9Ei" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.23

81759000

<p id="xdx_89B_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zFo4C4vrs9w6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; padding: 0pt; text-align: justify"> SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zKdTVFIrzL8a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20231231_zwGjkjcYRX9i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20221231_zatI3bAX6H9a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: justify">Deferred tax assets:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLossCarryforwards_iI_pn3n3_zm2JtAlxQoZ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify; padding-bottom: 1pt">Operating loss carryforward</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">81,759</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">73,448</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">68,870</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_maDTANzxCO_zFDKb4whf06h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Deferred taxes due to carryforward losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,804</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,893</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,840</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_msDTANzxCO_zurjxsMuyt42" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,804</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(16,893</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,840</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNet_iTI_pn3n3_mtDTANzxCO_z4NG6GZhetD6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

81759000

73448000

68870000

18804000

16893000

15840000

18804000

16893000

15840000

<p id="xdx_890_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z4fbrzZB9U7h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; padding: 0pt; text-align: justify"> SCHEDULE OF EFFECTIVE TAX EXPENSE (BENEFIT) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231_zZqBcvNUZTqb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_z2ycqvdI6xf6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20220101__20221231_zl3dJ6LVGCXf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zwapLlUFS2d8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Loss before taxes on income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">11,138</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">18,410</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21,676</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pid_dp_uPure_hus-gaap--IncomeTaxAuthorityNameAxis__us-gaap--IsraelTaxAuthorityMember_zHfxcooNoHw8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Israeli statutory income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz6Jn_zLaOlwyvyhF2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Theoretical statutory tax benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,562</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,234</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz6Jn_znOOMgRcfYvi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Losses for which a valuation allowance was provided or benefit from loss carry forwards and permanent differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,562</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,234</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,985</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz6Jn_zb1Z3TKFx9Ei" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

11138000

18410000

21676000

0.23

2562000

4234000

4985000

-2562000

-4234000

-4985000

NOTE 17 - TRANSACTIONS AND BALANCES WITH INTERESTED AND RELATED PARTIES Parties considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. As described in note 8A, the Company receives research and development services from Magna in exchange for monthly payment and share-based payments. These services are preapproved by the board of directors and the general assembly. <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Transactions with Magna:</td></tr></table> <p id="xdx_898_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z2lec4hk8Cqa" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; padding: 0pt; text-align: justify; text-indent: -28.05pt"> SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zzeU2QzZP6y7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zk78G8ib5kS8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20220101__20221231_z2AB9cJmrg7b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionAxis__custom--SubcontractedWorkAndConsultingMember_maTABWIzWX0_zOqtjRzGpBYa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Subcontracted work and consulting (*)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">140</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">436</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">748</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionAxis__custom--ShareBasedPaymentsToServiceProviderMember_maTABWIzWX0_zCRMyNpbhv37" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Share-based payments to service provider</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">56</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_maTABWIzWX0_zlSCe03ALBzg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> Total transactions</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">452</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">804</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">See Note 8(A).</td> </tr></table> Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Balances with Magna:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zlOszXc5tdjb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20231231_zvuNrZTrlWIl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_maAPRPCzadd_zJbba0adXrQj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Other account receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">6</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsPayableOtherCurrentAndNoncurrent_iI_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_maAPRPCzadd_zWYtO4eDTxA6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other account payables (*)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">42</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableOtherCurrentAndNoncurrent_iI_pn3n3_maAPRPCzadd_zU0Dp6XWEId2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> Total balances</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">42</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">See Note 8(A).</td> </tr></table>

<p id="xdx_898_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z2lec4hk8Cqa" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; padding: 0pt; text-align: justify; text-indent: -28.05pt"> SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zzeU2QzZP6y7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zk78G8ib5kS8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20220101__20221231_z2AB9cJmrg7b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionAxis__custom--SubcontractedWorkAndConsultingMember_maTABWIzWX0_zOqtjRzGpBYa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Subcontracted work and consulting (*)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">140</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">436</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">748</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_hus-gaap--RelatedPartyTransactionAxis__custom--ShareBasedPaymentsToServiceProviderMember_maTABWIzWX0_zCRMyNpbhv37" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Share-based payments to service provider</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">56</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_pn3n3_maTABWIzWX0_zlSCe03ALBzg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> Total transactions</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">452</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">804</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">See Note 8(A).</td> </tr></table> Foresight Autonomous Holdings Ltd. Notes to the consolidated financial statements (Dollars in thousands, except per share data) <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Balances with Magna:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%; margin-left: 1.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zlOszXc5tdjb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20231231_zvuNrZTrlWIl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD in thousands</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_maAPRPCzadd_zJbba0adXrQj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Other account receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">6</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsPayableOtherCurrentAndNoncurrent_iI_pn3n3_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_maAPRPCzadd_zWYtO4eDTxA6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other account payables (*)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">42</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableOtherCurrentAndNoncurrent_iI_pn3n3_maAPRPCzadd_zU0Dp6XWEId2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> Total balances</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">42</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"></td><td style="text-align: justify">See Note 8(A).</td> </tr></table>

140000

436000

748000

16000

56000

140000

452000

804000

6000

42000

6000

42000

NOTE 18 - SUBSEQUENT EVENTS <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">A.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On March 7, 2025, Foresight, with its wholly owned subsidiary, Eye-Net, entered into securities purchase agreements with institutional and private investors for an investment in Eye-Net, based on an Eye-Net pre-money valuation of $<span id="xdx_904_eus-gaap--InvestmentIncomeInvestmentExpense_c20250307__20250307__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzSMsb8c6hP8" title="Subsidiary investment">45,000. The gross proceeds of the investment will be approximately $<span id="xdx_906_eus-gaap--ProceedsFromSaleOfEquityMethodInvestments_c20250307__20250307__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zK1slWdTlh19" title="Gross proceeds of the investment">2,750, before deducting finders’ fees and other estimated offering expenses. The investment will be executed through the direct purchase of approximately <span id="xdx_903_eus-gaap--InvestmentOwnedPercentOfNetAssets_iI_pid_dp_uPure_c20250307__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zLk2b17aHQa9" title="Investment purchase percentage">5.8% of Eye-Net’s ordinary shares. Eye-Net granted the investors certain antidilution protections in the event of a down round effectuated within a year of the closing of their investment, subject to a floor valuation of $<span id="xdx_900_ecustom--InvestmentAntidilutiveGranted_c20250307__20250307__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z9cvJ9rVtsm2" title="Investment antidilutive granted">30,000.</td></tr></table> In addition, the Company agreed to issue warrants to purchase ADSs as follows: (i) Series A Warrants to purchase ADSs at an exercise price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20250307__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsMember_zazjl6q2G9kd" title="Series A warrants exercise price">0.01 per ADS, exercisable until the later of <span id="xdx_900_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20250307__20250307__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsMember_zjuyeFuhSVKh" title="Series A warrants exercise date">June 30, 2025, or 90 days from the date on which a registration statement becomes effective, for a number of ADSs equal to the quotient of (A) the investment amount paid by each investor divided by (B) the lowest closing price of the ADSs on Nasdaq during the five trading days preceding the exercise date, but at a price no lower than $<span id="xdx_90B_eus-gaap--WarrantExercisePriceIncrease_pid_c20250307__20250307__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsMember_z0xeoJAT9qGg" title="Warrants exercise price">0.45; provided that in no event shall the aggregate number of ADSs issuable upon exercise of the Series A Warrants exceed <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20250307__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsMember_z0jNPAGY5FYh" title="Series A warrants">6,111,111 ADSs, and (ii) Series B Warrants to purchase ADSs at an exercise price per ADS equal to 125% of the most recent price of the ADSs on Nasdaq known at the closing of the transaction, or the Closing ADS Price, exercisable for a 24 month period following the closing, for a number of ADSs equal to 75% of the quotient of (A) the investment amount paid by each investor divided by (B) the Closing ADS Price. The Series A Warrants and Series B Warrants will not be listed for trade; however, the Company agreed to file a resale registration statement to cover the resale of the ADSs issuable upon the exercise of the Series A Warrants and Series B Warrants by April 15, 2025. The investment was completed on March 16, 2025. <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">B.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On February 21, 2025, the Company filed a prospectus supplement to supplement and amend the prior prospectus dated December 31, 2024, so that the Company could increase the maximum aggregate offering price of its ADSs that may be offered, issued, and sold under the June 2024 Sales Agreement up to $<span id="xdx_909_eus-gaap--ProceedsFromSaleAndMaturityOfOtherInvestments_c20250221__20250221__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JuneTwoThousandTwentyFourSalesAgreementMember_zDHH2n43DA5h" title="Investment aggregate gross proceeds">11,400. During 2025, under the June 2024 Sales Agreement, we raised a gross amount of $<span id="xdx_907_eus-gaap--ProceedsFromSaleMaturityAndCollectionsOfInvestments_c20250221__20250221__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JuneTwoThousandTwentyFourSalesAgreementMember_zV76DQLscYtg" title="Collections of investments amount">2,000 by selling <span id="xdx_904_eus-gaap--InvestmentOwnedBalanceShares_iI_pid_c20250221__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember_zZbzoMr9aen6" title="Average Stock">2,146,043 ADSs at an average price of $<span id="xdx_908_eus-gaap--SharePrice_iI_pid_c20250221__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JuneTwoThousandTwentyFourSalesAgreementMember_zwLMzTLwiDH6" title="Share price">0.932 per ADS. After deducting issuance costs, we received a net amount of $<span id="xdx_900_ecustom--DeferredIssuanceCost_pn3n3_c20250221__20250221__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JuneTwoThousandTwentyFourSalesAgreementMember_zFWV1NQdlLqi" title="Deferred issuance cost">1,936.</td></tr></table>

45000000

2750000

0.058

30000000

0.01

2025-06-30

0.45

6111111

11400000

2000000

2146043

0.932

1936000 Evidenced by American Depositary Receipts. Not for trading, but only in connection with the listing of the American Depositary Shares. Issuance costs in the amount of $140 and $485 in 2024 and 2023 respectively. On April 21, 2023, the Company changed the ratio of its ADSs to its Ordinary Shares no par value per share, from the former ADS Ratio of one (1) ADSs to five (5) Ordinary Shares, to a new ADS Ratio of one (1) ADS to thirty (30) Ordinary Shares. For all the periods presented, basic and diluted loss per ADS have been retrospectively adjusted. As of December 31, 2024, the Company recorded grants receivable in “Other Current Receivables” in the amount of $125 from the European Horizon 2020 program and $27 from the Israel Innovation Authority under the “Smart Money” program. For comparison, as of December 31, 2023, the Company recorded grants receivable of $134, which were entirely from the Horizon 2020 program. During 2024, the Company received payments totaling approximately $30 from the Israel Innovation Authority. No country represented is greater than 10% of the revenues as of the years presented, other than the countries presented above. Lower than 10%. See Note 8(A). See Note 8(A).