SEGMENT REPORTING (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Segment Reporting [Abstract]

SCHEDULE OF INFORMATION RELATED TO OPERATIONS OF REPORTABLE OPERATING SEGMENTS

Information related to the operations of the Company’s reportable operating segments is set forth below:

	Pathogen prevention			Global warming solutions			Total
Nine months ended September 30, 2024
Revenues		69,481			-			69,481
Operating loss		(830,372	)		(250,698	)		(1,081,070	)
Unallocated amounts:
Unallocated costs								(2,223,999	)
Total operating loss								(3,315,069	)
Financing expenses, net								(117,335	)
Other income								353,033
Changes in fair value of an investment in an associate measured under the fair value option								(856,836	)
Net loss								(3,936,207	)

	Pathogen prevention			Global warming solutions			Total
Three months ended September 30, 2024
Revenues		9,104			-			9,104
Operating loss		(355,811	)		(113,948	)		(469,759	)
Unallocated amounts:
Unallocated costs								(1,080,036	)
Total operating loss								(1,549,795	)
Financing expenses, net								(41,215	)
Other income								247,808
Changes in fair value of an investment in an associate measured under the fair value option								(970,505	)
Net loss								(2,313,707	)

	Pathogen prevention			Global warming solutions			Total
Nine months ended September 30, 2023
Revenues		157,618			-			157,618
Operating loss		(915,374	)		(1,675,505	)		(2,590,879	)
Unallocated amounts:
Unallocated costs								(2,850,017	)
Total operating loss								(5,440,896	)
Financing income, net								43,666
Other income								12,294
Changes in fair value of an investment in an associate measured under the fair value option								(87,576	)
Net loss								(5,472,512	)

	Pathogen prevention			Global warming solutions			Total
Three months ended September 30, 2023
Revenues		-			-			-
Operating loss		(303,487	)		(1,675,505	)		(1,978,992	)
Unallocated amounts:
Unallocated costs								(877,932	)
Total operating loss								(2,856,924	)
Financing income, net								10,579
Other income								-
Changes in fair value of an investment in an associate measured under the fair value option								(189,683	)
Net loss								(3,036,028	)

Information related to the operations of the Company’s reportable operating segments is set forth below:

	Pathogen prevention			Global warming solutions			Total
Year ended December 31, 2023
Revenues		263,445			-			263,445
Operating loss		(1,098,383	)		(1,788,093	)		(2,886,476	)
Unallocated amounts:
Unallocated costs								(4,691,300	)
Total operating loss								(7,577,776	)
Financing income, net								46,511
Other income								984,940
Changes in fair value of an investment in an associate measured under the fair value option								(713,593	)
Net loss								(7,259,918	)

SCHEDULE OF INFORMATION ON SALES BY GEOGRAPHIC DISTRIBUTION

Sales are attributed to geographic distribution based on the location of the customer.

	Nine months ended September 30,				Three months ended September 30,
	2024		2023		2024		2023
Israel		27,629		5,221		8,326		-
United States		39,752		41,554		778		-
Mexico		-		109,824		-		-
Peru		2,100		-		-		-
Turkey		-		1,019		-		-
		69,481		157,618		9,104		-

Sales are attributed to geographic distribution based on the location of the customer.

	Year ended December 31
	2023		2022
United States		142,733		163,644
Mexico		109,824		154,425
Israel		9,869		29,998
Turkey		1,019		45,937
Revenues from sales of products		263,445		394,004

SCHEDULE OF SALES TO CUSTOMERS

	Nine months ended September 30,				Three months ended September 30,
	2024		2023		2024		2023
Customer A		-		109,824		-		-
Customer B		38,974		41,554		-		-
Customer C		16,946		-		3,911		-
		55,920		151,378		3,911		-

	Year ended December 31
	2023		2022
Customer A		142,733		163,644
Customer B		109,824		154,425
Customer C		-		45,937
Revenues from sales of products		252,557		364,006

SCHEDULE OF INFORMATION ON LONG LIVED ASSETS

The following table presents the locations of the Company’s long-lived assets as of September 30, 2024 and December 31, 2023:

	As of September 30,		As of December 31,
	2024		2023
Israel		53,555		102,103
United States		15,085		21,046
		68,640		123,149

The following table presents the locations of the Company’s long-lived assets as of December 31, 2023 and 2022:

	Year ended December 31
	2023		2022
Israel		102,103		207,779
United States		21,046		11,990
Property, plant and equipment and ROU assets		123,149		219,769