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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Loss for the year [1] $ (7,259,918) $ (5,779,841)
Adjustments required to reconcile net loss for the year to net cash used in operating activities:    
Depreciation 20,838 54,719
Decrease in liability for employee rights upon retirement, net (28,452)
Issuance of shares to employees and service providers 2,477,544 856,064
IPR&D recorded in respect of purchase of NTWO OFF Ltd. 1,661,707
Share based compensation to employees and directors 23,700 84,171
Gain from sales of property and equipment (12,294)
Gain from standby equity purchase agreement I (1,157,647)
Change in fair value of investment in nonconsolidated affiliate 713,593
Exchange rate differences on operating leases 13,064 (13,731)
Decrease (Increase) in accounts receivable, net 85,590 (19,967)
Increase in inventories (39,807) (59,103)
Decrease in prepaid expenses and other current assets 164,880 39,888
Decrease in accounts payable (90,954) (116,580)
Increase (decrease) in other liabilities 173,360 (112,083)
Decrease in operating lease expense 59,883 66,647
Change in operating lease liability (66,298) (68,858)
Net cash used in operating activities (3,232,759) (5,097,126)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Investment in nonconsolidated affiliate (1,542,349)
Proceeds from sales of property and equipment 22,789
Purchase of property and equipment (51,689)
Net cash used in investing activities (1,519,560) (51,689)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from promissory note 700,000  
Repayments of long-term loans from banking institutions and other (700,000) (8,390)
Proceeds from standby equity purchase agreement, net 3,472,712
Proceeds from shares issued for cash, net of issuance costs 4,103,330
Net cash provided by financing activities 3,472,712 4,094,940
Effect of exchange rate changes on cash and cash equivalents 7,010 (2,966)
DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH (1,272,597) (1,056,841)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT BEGINNING OF YEAR 5,750,771 6,807,612
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF YEAR 4,478,174 5,750,771
Non-cash transactions:    
Termination of lease liability 21,114
Initial recognition of operating lease right-of-use assets 15,709 47,280
Issuance of shares in exchange for investment in nonconsolidated affiliate (see Note 10) 826,705
Issuance of shares for future services 422,163 61,006
Issuance of shares for commitment fee (see Note 10(21)) $ 254,274
[1] Adjusted to reflect