CASH AND RESTRICTED CASH EQUIVALENT (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Cash and Cash Equivalents [Abstract]

SCHEDULE OF RECONCILIATION OF CASH EQUIVALENTS AND RESTRICTED BANK DEPOSITS

The following table provides a reconciliation of cash and cash equivalents and restricted bank deposits reported on the balance sheets that sum to the same total amount as shown in the statements of cash flows:

	June 30,		December 31,
	2024		2023
	U.S. dollars in thousands
Cash and cash equivalents		7,721		6,672
Restricted bank deposits		219		-
Total cash and cash equivalents and restricted bank deposits shown in the statement of cash flows		7,940		6,672

The following table provides a reconciliation of cash and restricted deposits reported on the balance sheets that sum to the same total amount as shown in the statements of cash flows:

	December 31
	2023		2022
	U.S. dollars in thousands
Cash		6,672		20,569
Restricted deposits (1)		-		224
Total cash and restricted cash equivalent shown in the statement of cash flows		6,672		20,793

(1) As of December 31, 2022, the Company’s restricted deposits consisted of bank deposits that were denominated in New Israeli Shekel. Restricted deposits are presented at cost including accrued interest. These bank deposits are used as security for collateralizing the Company’s lease contracts.