LOSS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE

	Year ended December 31
	2022		2021
	Number of shares
Weighted average number of shares of common stock outstanding attributable to stockholders		1,200,608		528,776
Total weighted average number of shares of common stock related to outstanding options, excluded from the calculations of diluted loss per share (*)		27,518		33,533

(*) The effect of the inclusion of option in 2023 and 2022 is anti-dilutive.