SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

Property and equipment are presented at cost less accumulated depreciation. Depreciation is calculated based on the straight-line method over the estimated useful lives of the assets, at the following annual rates:

	%
Research equipment and software		25-33
Furniture and office equipment		7
Leasehold improvements		Over the lease period

SCHEDULE OF FINANCIAL ASSETS FAIR VALUE MEASUREMENT

The following tables summarizes the Company’s financial assets subject to fair value measurement and the level of inputs used in such measurements as of September 30, 2024 and December 31, 2023:

	As of September 30, 2024
	Total		Level 1		Level 2		Level 3
Money market mutual funds	$	3,859	$	3,859	$	-	$	-

	As of December 31, 2023
	Total		Level 1		Level 2		Level 3
Marketable securities:
U.S. treasury securities	$	2,497	$	2,497	$	-	$	-
Money market mutual funds		1,420		1,420		-		-
	$	3,917	$	3,917	$	-	$	-