TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS

The Company’s deferred tax assets are as follows:

	December 31
	2023			2022
	U.S. dollars in thousands
Deferred Tax assets:
Net operating losses carryforward		8,053			5,882
Operating lease liabilities		309			362
Employee benefits		70			60
Inventory write off		291			-
Research and development expenses		1,250			-
Issuance costs		120			290
Total deferred tax assets		10,093			6,594
Less deferred tax liabilities (related to right of use assets)		(301	)		(336	)
Deferred tax assets, net		9,792			6,258
Less valuation allowance for deferred tax assets		(9,792	)		(6,258	)
Deferred tax assets		-			-

	December 31
	2023			2022
	U.S. dollars in thousands
Valuation allowance at beginning of year		(6,258	)		(4,739	)
Changes in valuation allowance		(3,534	)		(1,519	)
Valuation allowance at end of year		(9,792	)		(6,258	)