Dror Ortho-Design (DROR) 10-K 19 Feb 25 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2024	Feb. 18, 2025	Jun. 30, 2024
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	None
Entity Information [Line Items]
Entity Registrant Name	Dror Ortho-Design, Inc.
Entity Central Index Key	0001282980
Entity File Number	000-51783
Entity Tax Identification Number	85-0461778
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 4,310,365
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	Shatner Street 3
Entity Address, City or Town	Jerusalem
Entity Address, Country	IL
Entity Address, Postal Zip Code	N/A
Entity Phone Fax Numbers [Line Items]
City Area Code	+972
Local Phone Number	(0)74-700-6700
Entity Listings [Line Items]
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Common Stock, Shares Outstanding		956,997,116

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2024
Auditor [Table]
Auditor Name	Barzily and Co
Auditor Firm ID	2015
Auditor Location	Jerusalem, Israel
Auditor Opinion [Text Block]	Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Dror Ortho-Design Inc. (the “Company”) as of December 31, 2024 and 2023, and the related consolidated statements of operations, changes in stockholders’ equity (deficiency), and cash flows for each of the years in the two-year period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Current Assets:
Cash	$ 549,444	$ 3,347,843
Receivables and prepaid expenses	89,139	114,100
Total Current Assets	638,583	3,461,943
Non-current Assets:
Property and equipment at cost, net of accumulated depreciation	24,142	2,328
Total Assets	662,725	3,464,271
Current Liabilities:
Accounts payable	215,359	106,833
Accrued expenses and other payables	171,379	190,271
Registration Rights Agreement liability	520,000
Total Current Liabilities	906,738	297,104
Non-current Liabilities:
Accrued severance	123,981	5,243
Total Liabilities	1,030,719	302,347
Commitments and Contingencies (Note 10)
Stockholders’ Equity
Preferred A Stock, $0.0001 par value, 12,500,000 shares authorized; 5,847,937 and 10,463,363 shares outstanding at December 31, 2024 and 2023, respectively	585	1,047
Common stock, $0.0001 par value; 3,254,475,740 and 500,000,000 shares authorized; 956,997,116 and 495,454,546 shares issued and outstanding at December 31, 2024 and 2023, respectively	95,699	49,545
Additional paid-in capital	19,042,378	16,842,037
Accumulated deficit	(19,506,656)	(13,730,705)
Total Stockholders’ Equity (Deficiency)	(367,994)	3,161,924
Total Liabilities and Stockholders’ Equity (Deficiency)	$ 662,725	$ 3,464,271

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred A Stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred A Stock, shares authorized	12,500,000	12,500,000
Preferred A Stock, shares outstanding	5,847,937	10,463,363
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	3,254,475,740	500,000,000
Common stock, shares issued	956,997,116	495,454,546
Common stock, shares outstanding	956,997,116	495,454,546

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023
Operating Expenses
Research and development		$ 1,540,097	$ 1,063,470
General and administrative expenses		1,437,832	1,061,399
Share-based compensation		2,246,033	2,253,793
Total Operating Expenses		5,223,962	4,378,662
Loss from operations		(5,223,962)	(4,378,662)
Financial income (expense), net		(31,989)	90,147
Gain on retirement of royalty accrual			720,632
Registration Rights Agreement expense		(520,000)
Total other income (expense)		(551,989)	810,779
Loss before provision for income taxes		(5,775,951)	(3,567,883)
Provision for income taxes
Net loss		$ (5,775,951)	$ (3,567,883)
Basic (in Dollars per share)		$ (0.01)	$ (0.01)
Diluted (in Dollars per share)		$ (0.01)	$ (0.01)
Basic (in Shares)	[1]	672,511,484	296,664,409
Diluted (in Shares)	[1]	672,511,484	296,664,409
[1] The number of shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ Equity (Deficiency) - USD ($)		Preferred Stock Series A		Common Stock		Treasury Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2022		$ 758		$ 43,774			$ 10,714,366	$ (10,162,822)	$ 596,076
Balance (in Shares) at Dec. 31, 2022		7,576,999	[1]	437,735,093	[1]
Return of founders shares to the Company as part of claim settlement				$ (33,096)		$ 33,096
Return of founders shares to the Company as part of claim settlement (in Shares)				(330,952,906)		330,952,906
Private Placement Investment, net of issuance costs		$ 289		$ 18,636			4,634,279		4,653,204
Private Placement Investment, net of issuance costs (in Shares)		2,886,364	[1]	186,363,631
Settlement of Treasury Stock prior to recapitalization						$ (33,096)	33,096
Settlement of Treasury Stock prior to recapitalization (in Shares)						(330,952,906)
Reverse re-capitalization				$ 20,231			(793,497)		(773,266)
Reverse re-capitalization (in Shares)				202,308,728
Stock-based compensation							2,253,793		2,253,793
Net loss								(3,567,883)	(3,567,883)
Balance at Dec. 31, 2023		$ 1,047		$ 49,545			16,842,037	(13,730,705)	3,161,924
Balance (in Shares) at Dec. 31, 2023		10,463,363	[1]	495,454,546	[1]
Stock-based compensation							2,246,033		2,246,033
Conversion of Series A Preferred Stock into Common Stock		$ (462)		$ 46,154			(45,692)
Conversion of Series A Preferred Stock into Common Stock (in Shares)		(4,615,426)		461,542,570
Net loss								(5,775,951)	(5,775,951)
Balance at Dec. 31, 2024		$ 585		$ 95,699			$ 19,042,378	$ (19,506,656)	$ (367,994)
Balance (in Shares) at Dec. 31, 2024	[1]	5,847,937		956,997,116
[1] The number shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net loss	$ (5,775,951)	$ (3,567,883)
Adjustments to reconcile net loss to net cash used in operating activities
Stock-based compensation expense	2,246,033	2,253,793
Gain on retirement of royalty accrual		(720,632)
Depreciation	4,035	670
Foreign exchange differences	26,703	(90,147)
Changes in operating assets and liabilities:
Receivables and prepaid expenses	24,961	(7,264)
Accounts payable	112,551	44,111
Accrued expenses and other payables	(18,892)	(110,231)
Registration Rights Agreement liability	520,000
Founders claim accrual		(207,844)
Accrued royalties		6,438
Accrued severance	118,738	4,827
Net cash used in operating activities	(2,741,822)	(2,394,162)
Cash flows from investing activities:
Cash acquired in reverse recapitalization		17,966
Purchase of property and equipment	(25,849)
Net cash provided by (used in) investing activities	(25,849)	17,966
Cash flows from financing activities:
Proceeds from private placement raise		5,225,000
Issuance costs		(571,796)
Net cash provided by financing activities		4,653,204
Effect of exchange rate changes on cash	(30,728)	31,776
Net increase (decrease) in cash	(2,798,399)	2,308,784
Cash, beginning of year	3,347,843	1,039,059
Cash, end of year	549,444	3,347,843
Supplemental cash flow information:
Cash paid for interest
Cash paid for taxes
Non-cash activities:
Shares issued at reverse recapitalization		20,231
Net liabilities assumed in reverse recapitalization		791,232
Return of founders shares to the Company as part of claim settlement		33,096
Settlement of Treasury Stock prior to recapitalization		$ 33,096

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2024
Organization and Basis of Presentation [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Organization Dror Ortho-Design, Inc., a Delaware corporation (the “Company”) was incorporated as Novint Technologies, Inc. in the State of New Mexico in April 1999. On February 26, 2002, the Company changed its state of incorporation to Delaware by merging with Novint Technologies, Inc., a Delaware corporation. On August 14, 2023, following a share exchange agreement, the Company changed its name from “Novint Technologies, Inc.” to “Dror Ortho-Design, Inc.”. Following the Share Exchange (as defined below), the Company succeeded the business of Dror Ortho-Design, Ltd. (“Private Dror”) as its sole line of business. The Company is involved in the research and development of an orthodontic alignment platform and has not yet reached the sales stage for its product. The Company’s stock is quoted on the OTC Pink Market under the symbol “DROR.” Reverse Recapitalization On July 5, 2023, Private Dror entered into a share exchange agreement with the Company and on August 14, 2023 the share exchange was consummated (the “Share Exchange”). As a result of the Share Exchange, the shareholders of Private Dror exchanged all 235,089 of their outstanding shares of common stock, for 106,782,187 shares of the Company’s common stock, par value $0.0001 per share (the “common stock” or the “Common Stock”) and 7,576,999 shares of the Company’s Series A Preferred Stock (the “Series A Preferred Stock”). Pursuant to the terms of the Share Exchange, the Company raised $5,225,000 as part of a private placement funding (the “Private Placement”), and the Private Placement Investors received 186,363,631 shares of common stock (the “Private Placement Shares”), 2,886,364 shares of Series A Preferred Stock and warrants to purchase shares of common stock (the “Private Placement Warrants”). As a result, Private Dror became a wholly owned subsidiary of the Company and the Private Dror shareholders hold 56.1% of the Company’s common stock equivalents based on the common and preferred shares received in the Share Exchange. The Share Exchange was accounted for as a recapitalization, with Private Dror deemed to be the accounting acquirer, and the Company the accounting acquiree. Accordingly, Private Dror’s historical financial statements for periods prior to the consummation of the Share Exchange have become those of the registrant. Assets and liabilities and the historical operations reported for periods prior to the Share Exchange are those of Private Dror other than equity items. All references to common stock, preferred stock, share and per share amounts have been retroactively restated to reflect the reverse recapitalization as if the transaction had taken place as of the beginning of the earliest period presented. Pursuant to the Share Exchange, the Company issued shares of its common stock and Series A Preferred Stock to Private Dror’s stockholders, at an exchange ratio of 3,677.27 shares of the Company’s common stock. As of August 14, 2023 the fair value of the net liabilities of the Company was $793,497, which was recorded as Additional Paid-In Capital as part of the Share Exchange. Going Concern and Management’s Plans The financial statements are presented on a going concern basis. The Company has not yet generated any material revenues, has suffered recurring losses from operations with an accumulated deficit of $19,506,656 as of December 31, 2024, and is dependent upon external sources for financing its operations. There is no assurance that profitable operations, if achieved, could be sustained on a continuing basis. Further, the Company’s future operations are dependent on the success of the Company’s efforts to raise additional capital, its research and commercialization efforts, regulatory approvals, and ultimately the market acceptance of the Company’s products. There is no assurance that the Company will be successful in raising these funds. These financial statements do not include adjustments that may result from the outcome of these uncertainties. The Company is exploring additional fundraising opportunities.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements for the years ended December 31, 2024 and 2023 have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the United States Securities and Exchange Commission (“SEC”). As the Company completed a reverse recapitalization on August 14, 2023, the financial information for the periods prior to the reverse recapitalization reflect those of Private Dror. From August 14, 2023 forward, the financial information presented is the consolidated financial information of the Company and its subsidiary. Use of Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates or assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could vary from those estimates. Management utilizes various other estimates, including but not limited to Registration Rights Agreement liability, accrued royalties, accrued expenses, the valuation of stock-based compensation, the valuation allowance for deferred tax assets and other contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the period that they are determined to be necessary. Functional Currency The Company accounts for foreign currency transactions pursuant to ASC 830, “Foreign Currency Matters”. The functional currency of the Company and its subsidiary is the United States Dollar (“US$”) as the U.S. dollar is the currency of the primary economic environment in which the Company operates. The accompanying financial statements have been expressed in US$. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The exchange rate of the US Dollar to the Israeli Shekel was 3.647 and 3.627 as of December 31, 2024 and 2023, respectively. Cash The Company’s cash is held with financial institutions in the United States and Israel. Management believes that the financial institutions that hold the Company’s cash are financially sound and, accordingly, minimal credit risk exists with respect to these investments. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. As of December 31, 2024 and 2023, the Company had $0 and $145,168, respectively, in excess of the FDIC insurance limit. As of December 31, 2024 and 2023, the Company had $544,175 and $2,935,078, respectively, in Israeli financial institutions, which is uninsured. The Company has not experienced any losses in such accounts with these financial institutions. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight–line method on the various asset classes, which currently consists of office equipment over their estimated useful lives of seven years when placed in service. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. Research and Development The Company expenses all research and development costs as they are incurred. Research and development includes expenditures in connection with in-house research and development as well as proprietary products and technology, and includes salaries and related costs, consulting fees, and professional services. Share–based compensation The Company applies ASC 718-10, “Share- Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock options under the Company’s stock plans and equity awards issued to non-employees based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s statement of operations. The fair value of an option award is estimated on the date of grant using the Black–Scholes option valuation model. The Black–Scholes option valuation model requires the development of assumptions that are inputs into the model. These assumptions are the expected stock volatility, the risk–free interest rate, the expected life of the option, the dividend yield on the underlying stock and the expected forfeiture rate. Since the Company does not have sufficient historical data regarding its volatility of its common stock, the expected volatility used is based on volatility of similar publicly listed companies in comparable industries. Risk–free interest rates are calculated based on continuously compounded risk–free rates for the appropriate term. Determining the appropriate fair value model and calculating the fair value of equity–based payment awards require the input of the subjective assumptions described above. The assumptions used in calculating the fair value of equity–based payment awards represent management’s best estimates, which involve inherent uncertainties and the application of management’s judgment. Income Taxes The Company accounts for income taxes using the asset-and-liability method in accordance with ASC Topic 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on the deferred tax assets and liabilities of a change in tax rate is recognized in the period that includes the enactment date. A valuation allowance is recorded if it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized in future periods. The Company follows the guidance in ASC Topic 740-10 in assessing uncertain tax positions. The standard applies to all tax positions and clarifies the recognition of tax benefits in the financial statements by providing for a two-step approach of recognition and measurement. The first step involves assessing whether the tax position is more-likely-than-not to be sustained upon examination based upon its technical merits. The second step involves measurement of the amount to be recognized. Tax positions that meet the more-likely-than-not threshold are measured at the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate finalization with the taxing authority. The Company recognizes the impact of an uncertain income tax position in the financial statements if it believes that the position is more likely than not to be sustained by the relevant taxing authority. The Company will recognize interest and penalties related to tax positions in income tax expense. As of both December 31, 2024 and 2023, there were no unrecognized uncertain income tax positions. Basic and Diluted Net Loss Per Common Share The Company computes net loss per share in accordance with ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic loss per ordinary share is computed by dividing the loss for the period applicable to common shareholders, by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options, warrants and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. As a result, the basic and diluted per share amounts for all periods presented are identical. For the years ended December 31, 2024 and 2023, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. Each Series A Preferred Stock is convertible into 100 shares of Common Stock, and is included in the table as if converted. As of December 31, 2024 and 2023, shares issuable which could potentially dilute future earnings were as follows: December 31, 2024 2023 Preferred Shares 584,793,654 1,046,336,299 Warrants 975,288,919 964,834,419 Stock Options 184,264,323 163,142,084 Shares excluded from the calculation of diluted loss per share 1,744,346,896 2,174,312,802 Reclassification General and administrative expenses amounting to $59,027 were reclassified to research and development expenses for the year ended December 31, 2023, to conform with current period presentation. The reclassification had no effect on the net loss for the year ended December 31, 2023. Recently Issued Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures” to require more detailed information about specified categories of expenses (purchases of inventory, employee compensation, depreciation, amortization, and depletion) included in certain expense captions presented on the face of the income statement. ASU 2024-03is effective for fiscal years beginning after December 15, 2026 and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied either (1) prospectively to financial statements issued for reporting periods after the effective date of this ASU or (2) retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact of adopting this guidance on its condensed consolidated financial statements and related disclosures. The adoption of this pronouncement is not expected to have a material impact on the Company’s condensed consolidated financial statements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures related to improvements to income tax disclosures. The amendments in this update require enhanced jurisdictional and other disaggregated disclosures for the effective tax rate reconciliation and income taxes paid. The amendments in this update are effective for fiscal years beginning after December 15, 2024. The adoption of this pronouncement is not expected to have a material impact on the Company’s consolidated financial statements. In November 2023, the FASB issued ASU 2023-07 “Segment Reporting: Improvements to Reportable Segment Disclosures”. This guidance expands public entities’ segment disclosures primarily by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The amendments are required to be applied retrospectively to all prior periods presented in an entity’s financial statements. The adoption of the ASU did not have a material impact on its consolidated financial statements related disclosures (See Note 17). In October 2023, the FASB issued ASU 2023-06 “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative,” which incorporates certain SEC disclosure requirements into the FASB Accounting Standards Codification (“Codification”). The amendments in the ASU are expected to clarify or improve disclosure and presentation requirements of a variety of Codification topics, allow investors to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the requirements, and align the requirements in the Codification with the SEC’s regulations. The effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The amendments in this ASU should be applied prospectively. The Company does not expect ASU 2023-06 will have a material impact to its consolidated financial statements or related disclosures.

Receivables and Prepaid Expense

Receivables and Prepaid Expenses	12 Months Ended
	Dec. 31, 2024
Receivables and Prepaid Expenses [Abstract]
RECEIVABLES AND PREPAID EXPENSES	NOTE 3 – RECEIVABLES AND PREPAID EXPENSES: December 31, 2024 2023 VAT receivable $ 57,875 73,784 Prepaid expenses 30,000 34,802 Other assets 1,264 5,514 $ 89,139 114,100

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2024
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT: December 31, 2024 2023 Equipment and furniture $ 35,416 9,567 Less accumulated depreciation (11,274 ) (7,239 ) Property and equipment, net $ 24,142 2,328 Depreciation expense was $4,035 and $670 for the years ended December 31, 2024 and 2023, respectively.

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2024
Accrued Expenses [Abstract]
ACCRUED EXPENSES	NOTE 5 – ACCRUED EXPENSES: December 31, 2024 2023 Salary and related expenses $ 90,203 95,566 Accrued audit fees 56,250 40,000 Accrued legal fees - 30,000 Accrued consulting fees 24,076 24,705 Other expenses 850 - $ 171,379 190,271

Registrations Rights Agreement

Registrations Rights Agreement Liability	12 Months Ended
	Dec. 31, 2024
Registrations Rights Agreement Liability [Abstract]
REGISTRATIONS RIGHTS AGREEMENT LIABILITY	NOTE 6 – REGISTRATIONS RIGHTS AGREEMENT LIABILITY: In connection with the Private Placement, on August 14, 2023, the Company entered into a registration rights agreement with the Private Placement Investors (together with all attachments and exhibits thereto, as each may be amended or modified from time to time, the “Registration Rights Agreement”), pursuant to which the Company agreed to register, among other registrable securities (as further described in the Registration Rights Agreement), on Form S-1 (or, if the Company is then eligible, on Form S-3) with the Securities and Exchange Commission (the “SEC”): (i) the Private Placement Shares, (ii) the shares of Common Stock underlying the shares of Series A Preferred Stock (the “Conversion Shares”), (iii) the shares of Common Stock underlying the Private Placement Warrants issued to the Private Placement Investors (the “Warrant Shares”), and (iv) the shares of the Company’s common stock underlying the securities issued to the investors who, on or about December 6, 2021, participated in the $3,000,000 private placement financing (the “December 2021 Shares” and, together with the Private Placement Shares, the Conversion Shares, the Warrant Shares, collectively, the “Registrable Securities”). Under the Registration Rights Agreement, among other things, if a registration statement registering the resale of the Registrable Securities is not filed by the 45th calendar date following the date of the Registration Rights Agreement and if such registration statement is not declared effective by the SEC by the 135th calendar day (or, in the event of a “full review” by the SEC, the 165th calendar day) following the date of the Registration Rights Agreement, then the Company was required to pay as partial liquidated damages in amount equal to the product of 1.0% multiplied by the aggregate Subscription Amount (as defined in the Securities Purchase Agreement) paid by such investor pursuant to the Securities Purchase Agreement every calendar month (pro-rated for periods totaling less than a calendar month) until filed. Such liquidated damages would bear interest at the rate of 18% per annum (or such lesser maximum amount that is permitted to be paid by applicable law), accruing daily from the date such partial liquidated damages are due until such amounts, plus all such interest thereon, are paid in full. Pursuant to Section 6(e) of the Registration Rights Agreement, the provisions of the Registration Rights Agreement may be amended by obtaining the written consent of the Company and the Private Placement Investors holding 50.1% or more of the then-outstanding Registrable Securities (the “Required Holders”). On February 9, 2024, the Company filed a registration statement on Form S-1 registering for resale the Registrable Securities, which was declared effective by the SEC on June 14, 2024. On August 13, 2024, the Company and the Required Holders entered into an Amendment to the Registration Rights Agreement (“Registration Rights Agreement Amendment”), pursuant to which effective retroactively to September 28, 2023, (i) the date in which a registration statement registering the resale of the Registrable Securities (the “Registration Statement”) is required to be filed pursuant to the Registration Rights Agreement was amended to February 9, 2024, and (ii) the date in which the Registration Statement is required to be declared effective by the SEC pursuant to the Registration Rights Agreement was amended to June 14, 2024. In consideration for entering into the Registration Rights Agreement Amendment, the Company agreed to pay the Private Placement Investors the liquidated damages equal to the amount that would otherwise have accrued pursuant to the Registration Rights Agreement, without giving effect to the Registration Rights Agreement Amendment, which became due and payable upon signing the Registration Rights Agreement Amendment on August 13, 2024, and which did not become due or payable prior to such date. The Company recorded $520,000 as Registration Rights Agreement Liability in respect of the Registration Rights Agreement Amendment. This liability does not bear interest and a repayment date has not yet been determined.

Founders Claim Accrual

Founders Claim Accrual	12 Months Ended
	Dec. 31, 2024
Founders Claim Accrual [Abstract]
FOUNDERS CLAIM ACCRUAL	NOTE 7 – FOUNDERS CLAIM ACCRUAL: The Company recorded a provision in respect of a claim made against Private Dror by its founders. The claim related to amounts claimed as a repayment of loan balances and other amounts including salary and benefit related balances. In January 2023, Private Dror signed an agreement with the founders, settling all-outstanding claims at $240,000 which included amounts representing the repayment of a loan, reimbursement of expenses and an amount for pain and suffering. In addition, the agreement stipulated the transfer back of all shares held by the founders to the Private Dror for no additional consideration. The settlement was paid in the first quarter of 2023. In addition, the agreement stipulated the transfer back of all shares (330,952,906 ordinary shares with par value of NIS 0.0001), held by the founders to the Company.

Accrued Royalties

Accrued Royalties	12 Months Ended
	Dec. 31, 2024
Accrued Royalties [Abstract]
ACCRUED ROYALTIES	NOTE 8 – ACCRUED ROYALTIES: Accrued royalties related to the Company’s licensing agreements with various parties that provided gaming software to the Company. These licensing agreements contain obligations to pay royalty fees ranging from 5% to 50% of either gross or net revenue, and a flat fee per end user of $0.50, subject to an obligation to pay minimum annual royalties of $50,000 as specified in the licensing agreements. As part of the Share Exchange, the Company assumed accrued royalties in the amount of $714,194, and accrued an additional $6,438 subsequent to the Share Exchange. As the statute of limitations for the collection of the royalties had passed, the Company retired the royalty accrual amounting to $720,632 during the fourth quarter of 2023 and ceased to accrue any further amounts.

Accrued Severance

Accrued Severance	12 Months Ended
	Dec. 31, 2024
Accrued Severance [Abstract]
ACCRUED SEVERANCE	NOTE 9 – ACCRUED SEVERANCE: Israeli law generally requires payment of severance pay upon dismissal of an employee or upon termination of employment in certain other circumstances. The Israel pension and severance pay liability to employees are covered mainly by regular deposits with recognized pension and severance pay funds under the employees’ names and through the purchase of insurance policies. The deposits presented in the balance sheet include profits accumulated to the balance sheet date. The amounts funded as above are not reflected in the balance sheet since they are not under the control and management of the Company. Although certain employees have waived their rights to receive severance pay on a portion of their salaries, the Company has recorded a provision for the full amount that would have been required under Israeli labor law. December 31, 2024 2023 Severance liability $ 219,520 27,186 Funded portion (95,539 ) (21,943 ) Severance liability, net of funded portion $ 123,981 5,243

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES: Israel Innovation Authority The Company partially financed their research and development expenditures under grant programs sponsored by the Israel Innovation Authority (“IIA”) (formerly the Office of Chief Scientist) for the support of research and development activities conducted in Israel. At the time the grants were received from the IIA, successful development of the related projects was not assured. In exchange for participation in the programs by the IIA, in accordance with the terms of the grant, the Company is required to pay 3% of total sales of products developed within the framework of these programs. The royalties will be paid up to a maximum amount equaling 100% of the grants provided by the IIA, linked to the dollar, bearing annual interest at a rate based on LIBOR. Beginning from January 1, 2024 the rate will be adjusted to SOFR (Secured Over Financing Rate). The obligation to pay these royalties is contingent on actual sales of the products, and in the absence of such sales payment of royalties is not required. In some cases, the Government of Israel’s participation (through the IIA) is subject to export sales or other conditions. The maximum amount of royalties can increase in the event of production outside of Israel or the sale of any intellectual property developed under the grant to a non-Israeli entity. The current contingent royalty obligation as of December 31, 2024 and 2023 is approximately $1.18 and $1.12 million, respectively. Legal proceedings From time to time in the normal course of business, the Company may be subject to routine litigation incidental to its business. Although there can be no assurances as to the ultimate disposition of any such matters, it is the opinion of management, based upon the information available at this time, that there are no matters, individually or in the aggregate, that would have a material adverse effect on the results of operations and financial condition of the Company. War in Israel In October 2023, Israel was attacked by a terrorist organization and entered a state of war. As of the date of these consolidated financial statements, the war in Israel is ongoing and continues to evolve. The Company’s research and development activities are located in Israel. Currently, such activities in Israel remain largely unaffected. During the year ended December 31, 2024, the impact of this war on the Company’s results of operations and financial condition was immaterial. Management will continue to monitor the effect of the war on the Company’s financial position and results of operations.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2024
Stockholders Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 11 – STOCKHOLDERS’ EQUITY: All references to common stock, share and per share amounts have been retroactively restated to reflect the reverse recapitalization as if the transaction had taken place as of the beginning of the earliest period presented. Common Stock On January 4, 2024, the Company filed its Amended and Restated Certificate of Incorporation, which provided for the number of authorized shares of the Company’s common stock, par value $0.0001 per share, to be increased from 500,000,000 to 3,254,475,740. All issued shares of common stock are entitled to vote on a 1 share/1 vote basis. The Company had 956,997,116 and 495,454,546 shares of common stock issued and outstanding as of December 31, 2024 and 2023, respectively. Holders of our common stock have no preemptive, redemption, conversion or subscription rights. No sinking fund provisions are applicable to our common stock. Upon liquidation, dissolution or winding-up, holders of our common stock are entitled to share in all assets remaining after payment of all liabilities and the liquidation preferences of any of our outstanding shares of preferred stock. Subject to preferences that may be applicable to any outstanding shares of preferred stock, holders of our common stock are entitled to receive dividends, if any, as may be declared from time to time by our board of directors out of our assets which are legally available. Such dividends, if any, are payable in cash, in property or in shares of capital stock. As part of the Private Dror founders claim settlement agreement (see Note 7), 330,952,906 shares of common stock were returned to the Private Dror in February 2023. These shares were initially classified as Treasury Stock and were retired as part of the Share Exchange Agreement. Pursuant to the terms of the Share Exchange, the Company raised $5,225,000 as part of the Private Placement, $5,025,000 from a first closing on August 14, 2023 and an additional $200,000 from a second closing on September 13, 2023. The Private Placement Investors received 186,363,631 shares of common stock and 2,886,364 shares of Series A Preferred Stock. Transaction expenses relating to the private placement funding and for the Share Exchange totaled $571,796, and are offset against the proceeds in Additional Paid-In Capital recorded as part of the Private Placement and the Share Exchange. Preferred Stock The Company is authorized to issue up to 12,500,000 shares of $0.0001 par value non-redeemable preferred stock. As of December 31, 2024 and 2023, 5,847,937 and 10,463,363 shares of Series A Preferred Stock were outstanding, respectively. The following is a summary of the principal terms of the Series A Preferred Stock as set forth in the Certificate of Designation. Conversion The Series A Preferred Stock has a Stated Value of $1.10 and is convertible into common stock at any time at a conversion price of $0.011, or 100 shares of Common Stock for each share of Preferred A Stock, subject to adjustment for certain anti-dilution provisions set forth in the Series A Certificate of Designation. Upon conversion the shares of Series A Preferred Stock will resume the status of authorized but unissued shares of preferred stock of the Company. During the year ended December 31, 2024, holders of the Series A Preferred Stock converted 4,615,426 of Series A Preferred Stock into 461,542,570 shares of Common Stock. Dividends The holders of Series A Preferred Stock will be entitled to dividends, on an as-if converted basis, equal to and in the same form as dividends actually paid on shares of common stock, when and if actually paid. Voting Rights The shareholders of Series A Preferred Stock are entitled to vote with holders of the Company’s common stock, on all matters that such holders of Common Stock are entitled to vote upon, in the same manner and with the same effect as the holders of Common Stock, voting together with the holders of Common Stock as a single class. Each share of Preferred Stock shall entitle the shareholder to cast that number of votes per share of Preferred Stock equal to the number of shares of Common Stock into which such share of Preferred Stock is convertible (after giving effect to certain limitations on conversion, as applicable). As long as any shares of Series A Preferred Stock are outstanding, the Company may not, without the approval of a majority of the then outstanding shares of Series A Preferred Stock (a) alter or change the powers, preferences or rights given to the Series A Preferred Stock, (b) alter or amend our amended and restated certificate of incorporation, the Series A Certificate of Designation, or our amended and restated bylaws in such a manner so as to materially adversely affect any rights given to the Series A Preferred Stock, (c) authorize or create any class of stock ranking as to dividends, redemption or distribution of assets upon a Liquidation (as defined below) senior to the Series A Preferred Stock, or (d) enter into any agreement to do any of the foregoing. Liquidation Upon any liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary (a “Liquidation”), the then holders of the Series A Preferred Stock are entitled to receive out of the assets available for distribution to stockholders of the Company the same amount that a holder of common stock would receive if the Series A Preferred Stock were fully converted (disregarding for such purposes any conversion limitations hereunder) to common stock which amounts shall be paid pari passu with all holders of common stock. Warrants Prior to the Share Exchange, there were 510,794,865 warrants to purchase shares of common stock held by Private Dror shareholders. Pursuant to the warrant terms, 20,960,439 warrants expired as a result of the Share Exchange. On August 14, 2023, the Company issued warrants to purchase up to 489,834,426 shares of Common Stock to Private Dror shareholders in exchange for their outstanding warrants, and warrants to purchase up to 456,818,176 shares of Common Stock to the Private Placement Investors in respect of their investment, in addition to warrants to purchase up to 18,181,817 shares of Common Stock issued to Private Placement Investors in a subsequent closing on September 13, 2023. The warrants expire five years from the initial exercise date and are exercisable at an exercise price of $0.033 per share. The initial exercise date was dependent on the authorization of additional shares of common stock which occurred on December 28, 2023. The warrants contain provisions that protect their holders against dilution by adjustment of the purchase price in certain events such as stock dividends, stock splits and other similar events. On April 17, 2024, the Board of Directors approved the issuance of 10,454,500 warrants to purchase shares of Common Stock to Oriole Avenue Inc. (“Oriole”) (see Note 16) with the same terms as the warrants issued to the Private Dror Shareholders. The warrants were issued to an investor in respect of services to be performed pursuant to the Oriole Consulting Agreement concluding July 15, 2024. The fair value of the warrants on the date of issuance was $35,814, which was recognized as general and administrative expense in the Statement of Operations. The aggregate fair value of $35,814 was calculated using the Black-Scholes pricing model with the following assumptions: (i) expected life of 5 years, (ii) volatility of 77.10%, (iii) risk free rate of 4.62% (iv) dividend rate of zero, (v) stock price of $0.01, and (vi) exercise price of $0.033. If at the time of the warrant’s exercise there is no effective registration statement registering, or no current prospectus available for, the resale of the shares of Common Stock underlying the warrant, then the holder will have the right to exercise warrant by means of a cashless exercise. In addition, if (i) the volume-weighted average price of the Company’s Common Stock for 20 consecutive trading days is at least 300% of the exercise price of the warrants, (ii) the dollar trading volume of the Company’s Common Stock for each trading day within such 20-day trading period equals or exceeds $500,000, (iii) a registration statement providing for the resale of the Private Placement Shares is effective and such registration statement has been effective for six (6) months, (iv) the holder of the warrant is not in possession of any information provided by the Company that constitutes material nonpublic information and (v) the Company has not breached any of the terms of the investment documents (regardless of if such breach has been cured), then the warrants may be redeemed at a price of $0.001 per warrant up to one-half, in the aggregate, of the warrants upon not less than 20 days’ prior written notice of redemption to each holder, subject to certain customary restrictions. Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Shares Price Term Value Balance Outstanding, January 1, 2023 510,794,865 $ 0.02 1.73 $ 13,263 Granted 474,999,993 0.03 - - Forfeited (20,960,439 ) - - - Exercised - - - - Balance Outstanding, December 31, 2023 964,834,419 $ 0.03 5.00 $ - Granted 10,454,500 0.03 5.00 - Forfeited - - - - Exercised - - - - Balance Outstanding, December 31, 2024 975,288,919 $ 0.03 4.00 $ - Exercisable, December 31, 2024 975,288,919 $ 0.03 4.00 $ - The aggregate intrinsic value in the table above represents the total intrinsic value, based on the Company’s closing common stock price of $0.01, $0.01, and $0.00 as of December 31, 2024, 2023 and 2022, respectively, which would have been received by the warrant holders had all warrant holders exercised their warrants as of that date. Equity Incentive Plan Prior to the Share Exchange, there were 163,142,084 Private Dror employee stock options that had been granted to two executives and a director. As part of the Share Exchange, the outstanding employee stock options were exchanged and the Company was required to issue new employee stock options under the Company’s 2023 Long-Term Incentive Plan (the “2023 Plan”) with the same terms as the previously issued options. As the Company did not yet formalize the actual options exchange agreements, had not yet filed a new Equity Incentive Plan with the Israeli tax authorities and did not have enough available authorized shares underlying the options to be issued at the time of the Share Exchange, the new employee stock options were not issued. In December 2023 the Company authorized additional shares to cover the employee stock options and in 2024 prepared all the legal filings for the establishment of the 2023 Plan. The Company treated the exchange of the original options for the new options as a modification in accordance with ASC 718. The Company calculated the fair value of the original options prior to the Share Exchange and the fair value of the new options at the time of the Share Exchange. The aggregate fair value was calculated using the Black-Scholes pricing model with the following assumptions: (i) expected life of 5 years, (ii) volatility of 78.87%, (iii) risk free rate of 4.36% (iv) dividend rate of zero, (v) stock price of $0.0288, and (vi) exercise price of $0.0037.The increase in value due to the modification was $4,261,809 is to be recorded as additional share-based compensation expense. As one third of the options had fully vested prior to the Share Exchange, the Company recognized one third of the total amount of the increased value, amounting to $1,420,603 at the time of the Share Exchange. The remaining two thirds of the incremental value relating to the unvested options were recorded over the remaining vesting period. On June 17, 2024, the Board of Directors approved the issuance of 21,122,239 fully-vested options to purchase shares of Common Stock to the chairman of the Board of Directors. The fair value of the options on the date of issuance was $170,920, which was recognized as share-based compensation expense in the Statement of Operations. The aggregate fair value of $170,920 was calculated using the Black-Scholes pricing model with the following assumptions: (i) expected life of 5 years, (ii) volatility of 76.58%, (iii) risk free rate of 4.30% (iv) dividend rate of zero, (v) stock price of $0.01, and (vi) exercise price of $0.0037. The following table summarized the option activity for the years ended December 31, 2024 and 2023: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Shares Price Term (in years) Value Balance Outstanding, January 1, 2023 163,142,084 $ 0.004 8.96 $ - Granted (Share Exchange) - 0.004 - 4,070,727 Forfeited (Share Exchange) - - - - Exercised - - - - Expired - - - - Balance Outstanding, December 31, 2023 163,142,084 $ 0.004 9.62 $ 1,003,656 Granted 21,122,239 0.004 10.0 - Forfeited - - - - Exercised - - - - Expired - - - - Balance Outstanding, December 31, 2024 184,264,323 $ 0.004 8.68 $ 350,102 Exercisable, December 31, 2024 181,065,098 $ 0.004 8.68 $ $344,024 Share-based compensation expense for the years ended December 31, 2024 and 2023 amounted to $2,246,033 and $2,253,793, respectively. Share-based compensation relating to general and administrative expenses amounted to $1,673,270 and $1,612,173 for the years ended December 31, 2024 and 2023, respectively. Share-based compensation relating to research and development expenses amounted to $572,763 and $641,620 for the years ended December 31, 2024 and 2023, respectively. The fair value of stock options that fully vested during the years ended December 31, 2024 and 2023 was $1,612,841 and $1,420,603, respectively. The weighted average grant date fair value for options granted during the years ended December 31, 2024 and 2023 was $0.01 and $0.03, respectively, using the Black Scholes valuation method. As of December 31, 2024, there was $39,171 of unrecognized compensation cost related to non-vested share-based compensation, which will be amortized over a weighted average period of 0.5 years. The aggregate intrinsic value in the table above represents the total intrinsic value, based on the Company’s closing stock price of $0.01, $0.01, and $0.00 as of December 31, 2024, 2023 and 2022, respectively, which would have been received by the option holders had all option holders exercised their options as of that date.

Research and Development Expens

Research and Development Expenses	12 Months Ended
	Dec. 31, 2024
Research And Development [Abstract]
RESEARCH AND DEVELOPMENT EXPENSES	NOTE 12 – RESEARCH AND DEVELOPMENT EXPENSES: The components of research and development expenses are as follows: For the Year Ended 2024 2023 Subcontractors and consultants $ 1,160,440 $ 811,535 Salaries 377,463 250,852 Other 2,194 1,083 Total $ 1,540,097 $ 1,063,470

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
	Dec. 31, 2024
General and Administrative Expenses [Abstract]
GENERAL AND ADMINISTRATIVE EXPENSES	NOTE 13 – GENERAL AND ADMINISTRATIVE EXPENSES: The components of general and administrative expenses are as follows: For the Year Ended 2024 2023 Salaries and related $ 679,593 $ 484,442 Legal 176,180 206,925 Depreciation 4,035 706 Insurance 28,693 23,119 Consulting 232,689 106,264 Professional fees 232,841 149,126 Other 298 41,801 Office expense 83,503 49,016 Total $ 1,437,832 $ 1,061,399

Finance Income (Expense), Net

Finance Income (Expense), Net	12 Months Ended
	Dec. 31, 2024
Finance Income (Expense), Net [Abstract]
FINANCE INCOME (EXPENSE), NET	NOTE 14 – FINANCE INCOME (EXPENSE), NET: The components of finance income, net are as follows: For the Year Ended 2024 2023 Exchange differences $ (27,351 ) $ 94,020 Bank fees (4,638 ) (3,873 ) Total $ (31,989 ) $ 90,147

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2024
Income Taxes [Abstract]
INCOME TAXES	NOTE 15 – INCOME TAXES: The Company files corporate income tax returns in the United States (federal), in New York (state), and in Israel (foreign). The Company is subject to federal, state and local income tax examinations by tax authorities for the tax years 2021 through 2024. The Israeli subsidiary tax reports through 2017 are considered final assessments in accordance with the provisions of section 145 of the Income Tax Ordinance. As of December 31, 2024, the Company had federal net operating loss carry forwards of $33.3 million. Federal net operating losses generated prior to January 1, 2018, amounting to $32.1 million, may be offset against future taxable income, subject to limitation under IRC Section 382, which begin to expire in 2025 if not utilized prior to that date, and fully expire during various years through 2037 for federal purposes. Net operating losses generated after January 1, 2018, amounting to $1.3 million, no longer have an expiration but are limited to 80% of taxable income. Tax loss carryforwards in Israel amount to approximately USD $13.0 million, (NIS 45.3 million) as of December 31, 2024, and do not expire. There are also Israeli capital loss carryforwards amounting to $0.3 million (NIS $1.1 million) that can be offset only against capital gains but do not expire. The company does not incur a provision for income taxes because the Company has historically incurred operating losses and maintains a full valuation allowance against its net deferred tax assets due to the uncertainty surrounding the realizability of the benefit, based on a more likely than not criteria and in consideration of available positive and negative evidence. The valuation allowance overall increased by approximately $1.4 million and $7.9 million in the years ended 2024 and 2023, respectively, and was approximately $11.3 million and $9.9 million, respectively. The Company has fully reserved the deferred tax asset resulting from available net operating loss carryforwards. The reconciliation of income tax expense computed at the U.S. federal statutory rate to the income tax provision for the years ended December 31, 2024 and 2023 is as follows: Year ended 2024 2023 Income before income taxes $ (5,775,951 ) $ (3,567,883 ) Taxes under statutory US tax rates (1,212,950 ) (749,255 ) Foreign Rate Differential (105,152 ) (85,538 ) Acquisitions - (7,163,604 ) Prior period adjustments (61,760 ) - Expired net operating loss 3,651 118,215 Other permanent items 109 (53,837 ) Increase (decrease) in valuation allowance 1,376,102 7,934,019 Income tax expense $ - $ - The increase in the Company’s net valuation allowance was mainly due to continued net operating losses from ongoing operations. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities consist of the following: December 31, 2024 2023 Deferred tax assets: Net loss carryforwards $ 9,877,997 $ 9,235,425 Capital loss carryforwards 66,837 66,063 Stock-based compensation 1,034,960 518,372 Research and development 317,681 131,690 Accruals 30,177 - Deferred asset before valuation allowance 11,327,652 9,951,550 Valuation allowance (11,327,652 ) (9,951,550 ) Net deferred tax asset $ - $ - In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability. The Company’s policy is to record interest and penalties associated with unrecognized tax benefits as additional income taxes in the statement of operations. As of both December 31, 2024 and 2023 the Company had no unrecognized tax benefits. There were no changes in the Company’s unrecognized tax benefits during the years ended December 31, 2024 and 2023. The Company did not recognize any interest or penalties during the years ended December 31, 2024 and 2023 related to unrecognized tax benefits. During 2021, the Company submitted a request to the Israeli Income Tax Authority, for the approval of a plan for the issuance of employee stock options via a trustee as defined in section 102 of the Income Tax Ordinance. The Company chose a capital taxation route that would apply to the Company’s employees and undertook to deduct the full tax applicable to employees before shares are issued to an employee.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 16 – RELATED PARTY TRANSACTIONS: Director Consulting Services On June 1, 2022, the Company entered into a consulting agreement (the “Englander Consulting Agreement”) with Yehuda Englander, a director of the Company, pursuant to which, in consideration for certain financial and strategic consulting services, Mr. Englander will receive a cash fee of NIS 3,500 each month and was also granted options to purchase 2,610 Ordinary Shares of Private Dror, which options were exchanged for options to purchase 9,597,675 shares of Common Stock in connection with the Share Exchange and which vest in three tranches on the first, second, and third anniversary of the date of the Englander Consulting Agreement (See note 11). The options are subject to accelerated vesting upon an exit event. On February 7, 2024, the Company amended the Englander Consulting Agreement, which provides that Mr. Englander’s monthly cash fee in respect of the services provided is equal to $2,500 and in addition to the monthly fee, Mr. Englander is entitled to expense reimbursement in an amount not to exceed $500. Consulting services paid to the Mr. Englander recorded as general and administrative expenses for the years ended December 31, 2024 and 2023 was $31,153 and $11,383, respectively. Accrued expense balances in respect of the Englander Consulting Agreement at December 31, 2024 and 2023 were $3,000 and $7,720, respectively. On February 7, 2024, the Company entered into a consulting agreement (the “Ravad Consulting Agreement”) with Chaim Ravad, a director of the Company, pursuant to which, in consideration for certain services provided as a board member, Mr. Ravad will receive a cash fee of $5,000 each month. The Ravad Consulting Agreement was terminable by either party upon 30 days written notice to the other party and terminated automatically once Mr. Ravad received fees in the aggregate amount of $55,000. Consulting services paid to Mr. Ravad recorded as general and administrative expenses was $55,000 and $0 for the years ended December 31, 2024 and 2023, respectively. Accrued expense balances in respect of the Ravad Consulting Agreement at December 31, 2024 and 2023 were $5,000 and $0, respectively. Shareholder Consulting Services On August 8, 2023, the Company entered into a consulting agreement (the “Oriole Consulting Agreement”) with Oriole Avenue Inc. (“Oriole”), an entity owned by Yaacov Bodner, a stockholder of the Company, pursuant to which, in consideration for certain shareholder, investors relations and general consultancy services, Oriole is entitled to receive cash payments equal in the aggregate to $145,000, and warrants to purchase up to an aggregate of 10,454,500 shares of the Company’s Common Stock, with an exercise price of $0.033 per share and substantially the same terms as the Private Placement Warrants. The cash payment was paid in equal monthly installments of $14,500, commencing on September 15, 2023, and expiring on July 15, 2024. Although the agreement was signed and the services were provided, the Board of Directors did not approve of the warrant issuance until April 17, 2024, as required. The value of those warrants on April 17, 2024 amounted to $35,814 which was amortized over the remaining service period (See note 11). Consulting services paid to Oriole recorded as general and administrative expenses for the years ended December 31, 2024 and 2023 was $87,000 and $58,000, respectively.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING:	NOTE 17 – SEGMENT REPORTING: ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has only one reportable segment, the Platform Segment, as all their research and development activities are related the development of the Company’s Platform. Since the Company operates in one operating segment, all required financial segment information can be found in the consolidated financial statements. The Company adheres to the provisions of ASC 280, Segment Reporting, which establishes standards for the way public business enterprises report information about operating segments in annual financial statements and requires that those enterprises report selected information about operating segments in financial statements issued to shareholders. As the Company is currently involved in the development of one product, the Platform, the Company has determined that it operates in a single reportable segment. The Company’s Chief Operating Decision Maker (CODM), its Chief Executive Officer (CEO), reviews the consolidated results of operations when making decisions about allocating resources and assessing the performance of the Company as a whole and, hence, the Company has only one reportable segment. The Company’s assets are located in Israel.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 18 – SUBSEQUENT EVENTS: None.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (5,775,951)	$ (3,567,883)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	We operate in the medical devices sector, which is subject to various cybersecurity risks that could adversely affect our business, financial condition, and results of operations, including intellectual property theft; fraud; extortion; harm to employees or customers; violation of privacy laws and other litigation and legal risk; and reputational risk. We recognize the importance of assessing, identifying, and managing material risks associated with cybersecurity threats. Both our executive management team and our board of directors are involved in the assessment, identification, and management of such risks, including prevention, mitigation, detection, and remediation of cybersecurity incidents. Our executive management team is responsible for day-to-day assessment, identification and management of material risks from cybersecurity threats, including the prevention, mitigation, detection, and remediation of cybersecurity incidents. The individuals currently serving in these roles are our Chief Executive Officer and Chief Technology Officer. The executive management team monitors current events in order to remain aware of current cybersecurity threats and is informed of cybersecurity incidents as they arise by our frontline personnel. The executive management team is also responsible for overseeing and identifying risks from cybersecurity threats associated with our use of any third-party service providers. Our board of directors is responsible for oversight of risks from cybersecurity threats in conjunction with our executive management team. Our board of directors receives updates from our management team with respect to risks from cybersecurity threats and are notified of any new significant cybersecurity threats or incidents as they arise. Additionally, our board of directors considers risks from cybersecurity threats as part of its overall assessment of risk management, including its general oversight of the Company’s business strategy, risk management policies, and financials.
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	false
Cybersecurity Risk Management Third Party Engaged [Flag]	false
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Our board of directors is responsible for oversight of risks from cybersecurity threats in conjunction with our executive management team.
Cybersecurity Risk Board of Directors Oversight [Text Block]	Our board of directors is responsible for oversight of risks from cybersecurity threats in conjunction with our executive management team. Our board of directors receives updates from our management team with respect to risks from cybersecurity threats and are notified of any new significant cybersecurity threats or incidents as they arise. Additionally, our board of directors considers risks from cybersecurity threats as part of its overall assessment of risk management, including its general oversight of the Company’s business strategy, risk management policies, and financials.

Material Cybersecurity Incident

Material Cybersecurity Incident Disclosure	12 Months Ended
	Dec. 31, 2024
Material Cybersecurity Incident [Line Items]
Material Cybersecurity Incident Information Not Available or Undetermined [Text Block]	To date, no cybersecurity incident (or aggregation of incidents) or cybersecurity threat has materially affected our business strategy, results of operations or financial condition, and we are not aware of any cybersecurity incidents that are reasonably likely to materially affect the Company, including our business strategy, results of operations, or financial condition. For further information regarding the risks associated with cybersecurity incidents, see “Risk Factors—Security breaches, data breaches, cyber-attacks, other cybersecurity incidents or the failure to comply with privacy, security and data protection laws could materially impact our operations, patient care could suffer, we could be liable for damages, and our business, operations and reputation could be harmed” in Item 1A of this Annual Report on Form 10 K.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements for the years ended December 31, 2024 and 2023 have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the United States Securities and Exchange Commission (“SEC”). As the Company completed a reverse recapitalization on August 14, 2023, the financial information for the periods prior to the reverse recapitalization reflect those of Private Dror. From August 14, 2023 forward, the financial information presented is the consolidated financial information of the Company and its subsidiary.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates or assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could vary from those estimates. Management utilizes various other estimates, including but not limited to Registration Rights Agreement liability, accrued royalties, accrued expenses, the valuation of stock-based compensation, the valuation allowance for deferred tax assets and other contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the period that they are determined to be necessary.
Functional Currency	Functional Currency The Company accounts for foreign currency transactions pursuant to ASC 830, “Foreign Currency Matters”. The functional currency of the Company and its subsidiary is the United States Dollar (“US$”) as the U.S. dollar is the currency of the primary economic environment in which the Company operates. The accompanying financial statements have been expressed in US$. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The exchange rate of the US Dollar to the Israeli Shekel was 3.647 and 3.627 as of December 31, 2024 and 2023, respectively.
Cash	Cash The Company’s cash is held with financial institutions in the United States and Israel. Management believes that the financial institutions that hold the Company’s cash are financially sound and, accordingly, minimal credit risk exists with respect to these investments. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. As of December 31, 2024 and 2023, the Company had $0 and $145,168, respectively, in excess of the FDIC insurance limit. As of December 31, 2024 and 2023, the Company had $544,175 and $2,935,078, respectively, in Israeli financial institutions, which is uninsured. The Company has not experienced any losses in such accounts with these financial institutions.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight–line method on the various asset classes, which currently consists of office equipment over their estimated useful lives of seven years when placed in service. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition.
Research and Development	Research and Development The Company expenses all research and development costs as they are incurred. Research and development includes expenditures in connection with in-house research and development as well as proprietary products and technology, and includes salaries and related costs, consulting fees, and professional services.
Share–based compensation	Share–based compensation The Company applies ASC 718-10, “Share- Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock options under the Company’s stock plans and equity awards issued to non-employees based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s statement of operations. The fair value of an option award is estimated on the date of grant using the Black–Scholes option valuation model. The Black–Scholes option valuation model requires the development of assumptions that are inputs into the model. These assumptions are the expected stock volatility, the risk–free interest rate, the expected life of the option, the dividend yield on the underlying stock and the expected forfeiture rate. Since the Company does not have sufficient historical data regarding its volatility of its common stock, the expected volatility used is based on volatility of similar publicly listed companies in comparable industries. Risk–free interest rates are calculated based on continuously compounded risk–free rates for the appropriate term.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset-and-liability method in accordance with ASC Topic 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on the deferred tax assets and liabilities of a change in tax rate is recognized in the period that includes the enactment date. A valuation allowance is recorded if it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized in future periods. The Company follows the guidance in ASC Topic 740-10 in assessing uncertain tax positions. The standard applies to all tax positions and clarifies the recognition of tax benefits in the financial statements by providing for a two-step approach of recognition and measurement. The first step involves assessing whether the tax position is more-likely-than-not to be sustained upon examination based upon its technical merits. The second step involves measurement of the amount to be recognized. Tax positions that meet the more-likely-than-not threshold are measured at the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate finalization with the taxing authority. The Company recognizes the impact of an uncertain income tax position in the financial statements if it believes that the position is more likely than not to be sustained by the relevant taxing authority. The Company will recognize interest and penalties related to tax positions in income tax expense. As of both December 31, 2024 and 2023, there were no unrecognized uncertain income tax positions.
Basic and Diluted Net Loss Per Common Share	Basic and Diluted Net Loss Per Common Share The Company computes net loss per share in accordance with ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic loss per ordinary share is computed by dividing the loss for the period applicable to common shareholders, by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options, warrants and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. As a result, the basic and diluted per share amounts for all periods presented are identical. For the years ended December 31, 2024 and 2023, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. Each Series A Preferred Stock is convertible into 100 shares of Common Stock, and is included in the table as if converted. As of December 31, 2024 and 2023, shares issuable which could potentially dilute future earnings were as follows: December 31, 2024 2023 Preferred Shares 584,793,654 1,046,336,299 Warrants 975,288,919 964,834,419 Stock Options 184,264,323 163,142,084 Shares excluded from the calculation of diluted loss per share 1,744,346,896 2,174,312,802
Reclassification	Reclassification
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures” to require more detailed information about specified categories of expenses (purchases of inventory, employee compensation, depreciation, amortization, and depletion) included in certain expense captions presented on the face of the income statement. ASU 2024-03is effective for fiscal years beginning after December 15, 2026 and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied either (1) prospectively to financial statements issued for reporting periods after the effective date of this ASU or (2) retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact of adopting this guidance on its condensed consolidated financial statements and related disclosures. The adoption of this pronouncement is not expected to have a material impact on the Company’s condensed consolidated financial statements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures related to improvements to income tax disclosures. The amendments in this update require enhanced jurisdictional and other disaggregated disclosures for the effective tax rate reconciliation and income taxes paid. The amendments in this update are effective for fiscal years beginning after December 15, 2024. The adoption of this pronouncement is not expected to have a material impact on the Company’s consolidated financial statements. In November 2023, the FASB issued ASU 2023-07 “Segment Reporting: Improvements to Reportable Segment Disclosures”. This guidance expands public entities’ segment disclosures primarily by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The amendments are required to be applied retrospectively to all prior periods presented in an entity’s financial statements. The adoption of the ASU did not have a material impact on its consolidated financial statements related disclosures (See Note 17). In October 2023, the FASB issued ASU 2023-06 “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative,” which incorporates certain SEC disclosure requirements into the FASB Accounting Standards Codification (“Codification”). The amendments in the ASU are expected to clarify or improve disclosure and presentation requirements of a variety of Codification topics, allow investors to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the requirements, and align the requirements in the Codification with the SEC’s regulations. The effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The amendments in this ASU should be applied prospectively. The Company does not expect ASU 2023-06 will have a material impact to its consolidated financial statements or related disclosures.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Shares Issuable Could Potentially Dilute Future Earnings	As of December 31, 2024 and 2023, shares issuable which could potentially dilute future earnings were as follows: December 31, 2024 2023 Preferred Shares 584,793,654 1,046,336,299 Warrants 975,288,919 964,834,419 Stock Options 184,264,323 163,142,084 Shares excluded from the calculation of diluted loss per share 1,744,346,896 2,174,312,802

Receivables and Prepaid Expen_2

Receivables and Prepaid Expenses (Tables)	12 Months Ended
	Dec. 31, 2024
Receivables and Prepaid Expenses [Abstract]
Schedule of Receivables and Prepaid Expenses	December 31, 2024 2023 VAT receivable $ 57,875 73,784 Prepaid expenses 30,000 34,802 Other assets 1,264 5,514 $ 89,139 114,100

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2024
Property and Equipment [Abstract]
Schedule of Property and Equipment	December 31, 2024 2023 Equipment and furniture $ 35,416 9,567 Less accumulated depreciation (11,274 ) (7,239 ) Property and equipment, net $ 24,142 2,328

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2024
Accrued Expenses [Abstract]
Schedule of Accrued Expenses	December 31, 2024 2023 Salary and related expenses $ 90,203 95,566 Accrued audit fees 56,250 40,000 Accrued legal fees - 30,000 Accrued consulting fees 24,076 24,705 Other expenses 850 - $ 171,379 190,271

Accrued Severance (Tables)

Accrued Severance (Tables)	12 Months Ended
	Dec. 31, 2024
Accrued Severance [Abstract]
Schedule of Accrued Severance	December 31, 2024 2023 Severance liability $ 219,520 27,186 Funded portion (95,539 ) (21,943 ) Severance liability, net of funded portion $ 123,981 5,243

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2024
Stockholders Equity [Abstract]
Schedule of Warrants	warrants Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Shares Price Term Value Balance Outstanding, January 1, 2023 510,794,865 $ 0.02 1.73 $ 13,263 Granted 474,999,993 0.03 - - Forfeited (20,960,439 ) - - - Exercised - - - - Balance Outstanding, December 31, 2023 964,834,419 $ 0.03 5.00 $ - Granted 10,454,500 0.03 5.00 - Forfeited - - - - Exercised - - - - Balance Outstanding, December 31, 2024 975,288,919 $ 0.03 4.00 $ - Exercisable, December 31, 2024 975,288,919 $ 0.03 4.00 $ -
Schedule of Summarized the Option Activity	The following table summarized the option activity for the years ended December 31, 2024 and 2023: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Shares Price Term (in years) Value Balance Outstanding, January 1, 2023 163,142,084 $ 0.004 8.96 $ - Granted (Share Exchange) - 0.004 - 4,070,727 Forfeited (Share Exchange) - - - - Exercised - - - - Expired - - - - Balance Outstanding, December 31, 2023 163,142,084 $ 0.004 9.62 $ 1,003,656 Granted 21,122,239 0.004 10.0 - Forfeited - - - - Exercised - - - - Expired - - - - Balance Outstanding, December 31, 2024 184,264,323 $ 0.004 8.68 $ 350,102 Exercisable, December 31, 2024 181,065,098 $ 0.004 8.68 $ $344,024

Research and Development Expe_2

Research and Development Expenses (Tables)	12 Months Ended
	Dec. 31, 2024
Research And Development [Abstract]
Schedule of Research and Development Expenses	The components of research and development expenses are as follows: For the Year Ended 2024 2023 Subcontractors and consultants $ 1,160,440 $ 811,535 Salaries 377,463 250,852 Other 2,194 1,083 Total $ 1,540,097 $ 1,063,470

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2024
General and Administrative Expenses [Abstract]
Schedule of Components of General and Administrative Expenses	The components of general and administrative expenses are as follows: For the Year Ended 2024 2023 Salaries and related $ 679,593 $ 484,442 Legal 176,180 206,925 Depreciation 4,035 706 Insurance 28,693 23,119 Consulting 232,689 106,264 Professional fees 232,841 149,126 Other 298 41,801 Office expense 83,503 49,016 Total $ 1,437,832 $ 1,061,399

Finance Income (Expense), Net (

Finance Income (Expense), Net (Tables)	12 Months Ended
	Dec. 31, 2024
Finance Income (Expense), Net [Abstract]
Schedule of Finance Income	The components of finance income, net are as follows: For the Year Ended 2024 2023 Exchange differences $ (27,351 ) $ 94,020 Bank fees (4,638 ) (3,873 ) Total $ (31,989 ) $ 90,147

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2024
Income Taxes [Abstract]
Schedule of Reconciliation of Income Tax Expense Computed at the U.S. Federal Statutory Rate to the Income Tax Provision	The reconciliation of income tax expense computed at the U.S. federal statutory rate to the income tax provision for the years ended December 31, 2024 and 2023 is as follows: Year ended 2024 2023 Income before income taxes $ (5,775,951 ) $ (3,567,883 ) Taxes under statutory US tax rates (1,212,950 ) (749,255 ) Foreign Rate Differential (105,152 ) (85,538 ) Acquisitions - (7,163,604 ) Prior period adjustments (61,760 ) - Expired net operating loss 3,651 118,215 Other permanent items 109 (53,837 ) Increase (decrease) in valuation allowance 1,376,102 7,934,019 Income tax expense $ - $ -
Schedule of Significant Components of the Company’s Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets and liabilities consist of the following: December 31, 2024 2023 Deferred tax assets: Net loss carryforwards $ 9,877,997 $ 9,235,425 Capital loss carryforwards 66,837 66,063 Stock-based compensation 1,034,960 518,372 Research and development 317,681 131,690 Accruals 30,177 - Deferred asset before valuation allowance 11,327,652 9,951,550 Valuation allowance (11,327,652 ) (9,951,550 ) Net deferred tax asset $ - $ -

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details)		12 Months Ended
	Jul. 05, 2023 $ / shares shares	Dec. 31, 2024 USD ($) $ / shares	Dec. 31, 2023 USD ($) $ / shares	Aug. 14, 2023 USD ($)
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares issued	106,782,187
Common stock, par value (in Dollars per share) | $ / shares		$ 0.0001	$ 0.0001
Accumulated deficit (in Dollars) | $		$ (19,506,656)	$ (13,730,705)
Private Dror Shareholders [Member]
Organization and Basis of Presentation [Line Items]
Ownership percentage held for common stock	56.10%
Common Stock [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares converted	235,089
Conversion of stock, shares issued	186,363,631
Common stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Exchange ratio issuance of common stock and preferred stock		3,677.27
Novint Technologies, Inc. [Member]
Organization and Basis of Presentation [Line Items]
Net liabilities (in Dollars) | $				$ 793,497
Series A Convertible Preferred Stock [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares issued	7,576,999
Series A Convertible Preferred Stock [Member] | Private Placement Warrants [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares issued	2,886,364
Private Placement [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares issued	5,225,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2024 USD ($) shares	Dec. 31, 2023 USD ($)
Summary of Significant Accounting Policies [Line Items]
Exchange rate	3.647	3.627
FDIC insurance limit	$ 0	$ 145,168
Cash uninsured amount	$ 544,175	2,935,078
Tax benefit percentage	50%
General and administrative expenses		$ 59,027
Common Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Shares converted (in Shares) | shares	100

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of Shares Issuable Could Potentially Dilute Future Earnings (Details) - shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Shares Issuable Could Potentially Dilute Future Earnings [Line Items]
Shares excluded from the calculation of diluted loss per share	1,744,346,896	2,174,312,802
Preferred Shares [Member]
Schedule of Shares Issuable Could Potentially Dilute Future Earnings [Line Items]
Shares excluded from the calculation of diluted loss per share	584,793,654	1,046,336,299
Warrants [Member]
Schedule of Shares Issuable Could Potentially Dilute Future Earnings [Line Items]
Shares excluded from the calculation of diluted loss per share	975,288,919	964,834,419
Stock Options [Member]
Schedule of Shares Issuable Could Potentially Dilute Future Earnings [Line Items]
Shares excluded from the calculation of diluted loss per share	184,264,323	163,142,084

Receivables and Prepaid Expen_3

Receivables and Prepaid Expenses - Schedule of Receivables and Prepaid Expenses (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Prepaid Expense and Other Assets, Current [Abstract]
VAT receivable	$ 57,875	$ 73,784
Prepaid expenses	30,000	34,802
Other assets	1,264	5,514
Total	$ 89,139	$ 114,100

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Property and Equipment [Abstract]
Depreciation expense	$ 4,035	$ 670

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Property and Equipment [Abstract]
Equipment and furniture	$ 35,416	$ 9,567
Less accumulated depreciation	(11,274)	(7,239)
Property and equipment, net	$ 24,142	$ 2,328

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Schedule of Accrued Expenses [Abstract]
Salary and related expenses	$ 90,203	$ 95,566
Accrued audit fees	56,250	40,000
Accrued legal fees		30,000
Accrued consulting fees	24,076	24,705
Other expenses	850
Total	$ 171,379	$ 190,271

Registrations Rights Agreemen_2

Registrations Rights Agreement Liability (Details) - USD ($)		12 Months Ended
	Dec. 06, 2021	Dec. 31, 2024
Registrations Rights Agreement Liability [Abstract]
Private placement (in Dollars)	$ 3,000,000
Percentage of subscription		1%
Percentage of liquidated damages		18%
Percentage of investors		50.10%
Rights agreement amendment liability (in Dollars)		$ 520,000

Founders Claim Accrual (Details

Founders Claim Accrual (Details) - Jan. 31, 2023	USD ($) shares	₪ / shares
Private Dror [Member]
Founders Claim Accrual [Line Items]
Founders claim accrual | $	$ 240,000
Common Stock [Member]
Founders Claim Accrual [Line Items]
Ordinary shares | shares	330,952,906
Founders shares [Member]
Founders Claim Accrual [Line Items]
Price per shares | ₪ / shares		₪ 0.0001

Accrued Royalties (Details)

Accrued Royalties (Details)	12 Months Ended
	Dec. 31, 2024 USD ($) $ / shares
Accrued Royalties [Line Items]
Accrued royalties	$ 714,194
Additional accrued	6,438
Royalty accrual amount	$ 720,632
Licensing Agreements [Member]
Accrued Royalties [Line Items]
Revenue per user fee (in Dollars per share) | $ / shares	$ 0.5
Royalties amount	$ 50,000
Minimum [Member]
Accrued Royalties [Line Items]
Percentage of royalty fees	5%
Maximum [Member]
Accrued Royalties [Line Items]
Percentage of royalty fees	50%

Accrued Severance - Schedule of

Accrued Severance - Schedule of Accrued Severance (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Schedule of Accrued Severance [Line Items]
Accrued severance	$ 123,981	$ 5,243
Severance liability [Member]
Schedule of Accrued Severance [Line Items]
Accrued severance	219,520	27,186
Funded portion [Member]
Schedule of Accrued Severance [Line Items]
Accrued severance	$ (95,539)	$ (21,943)

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Line Items]
Percentage of royalty payment	3%
Maximum percentage of grants provided for royalties payment	100%
Royalty [Member]
Commitments and Contingencies [Line Items]
Current contingent royalty obligation	$ 1,180	$ 1,120

Stockholders' Equity (Details)

Stockholders' Equity (Details)							12 Months Ended
	Jun. 17, 2024 USD ($) shares	Apr. 17, 2024 USD ($) shares	Sep. 13, 2023 USD ($)	Aug. 14, 2023 USD ($) shares	Feb. 28, 2023 shares	Jan. 31, 2023 shares	Dec. 31, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Jan. 04, 2024 $ / shares shares	Jul. 05, 2023 $ / shares	Dec. 31, 2022 $ / shares shares
Stockholders Equity [Line Items]
Common stock, par value (in Dollars per share) | $ / shares							$ 0.0001	$ 0.0001
Common stock, shares authorized							3,254,475,740	500,000,000
Common stock, voting rights							common stock are entitled to vote on a 1 share/1 vote basis
Common stock, outstanding							956,997,116	495,454,546
Common stock, issued							956,997,116	495,454,546
Shares of common stock were returned					330,952,906
Private placement (in Dollars) | $			$ 200,000	$ 5,025,000				$ 5,225,000
Share exchange totaled (in Dollars) | $							$ 571,796
Preferred stock, shares authorized							12,500,000	12,500,000
Preferred stock, par value (in Dollars per share) | $ / shares							$ 0.0001	$ 0.0001
Preferred stock, shares outstanding							5,847,937	10,463,363
Warrants exercise price (in Dollars per share) | $ / shares							$ 0.033
Fair value of warrants issuance (in Dollars) | $		$ 35,814
Aggregate fair value (in Dollars) | $	$ 170,920	$ 35,814
Exercise price of the warrants							300%
Trading period equals or exceeds amount (in Dollars) | $							$ 500,000
Per share (in Dollars per share) | $ / shares							$ 0.001
closing stock price per share (in Dollars per share) | $ / shares							$ 0.01	$ 0.01			$ 0
Options outstanding							184,264,323	163,142,084			163,142,084
Increase in value additional share-based compensation expense (in Dollars) | $							$ 4,261,809
Increase additional share-based compensation expense (in Dollars) | $							$ 2,246,033	$ 2,253,793
Options to purchase common shares							21,122,239
Share based compensation (in Dollars) | $							$ 2,246,033	$ 2,253,793
Fair value of stock option (in Dollars) | $							$ 1,612,841	$ 1,420,603
Share based compensation relating to research and development expenses (in Dollars per share) | $ / shares							$ 0.01	$ 0.03
Unrecognized compensation cost (in Dollars) | $							$ 39,171
Weighted average period							6 months
Warrant [Member]
Stockholders Equity [Line Items]
Warrants to purchase common shares							510,794,865
Warrants expired							20,960,439
Number of warrants issued				489,834,426
closing stock price per share (in Dollars per share) | $ / shares							$ 0.01	$ 0.01			$ 0
Measurement Input, Share Price [Member]
Stockholders Equity [Line Items]
Fair value							0.0288
Equity Incentive Plan [Member]
Stockholders Equity [Line Items]
Options outstanding							163,142,084
Increase additional share-based compensation expense (in Dollars) | $							$ 1,420,603
Common Stock [Member]
Stockholders Equity [Line Items]
Common stock, par value (in Dollars per share) | $ / shares										$ 0.0001
Private Placement, shares								(330,952,906)
Converted shares							461,542,570
Increase additional share-based compensation expense (in Dollars) | $
Measurement Input, Expected Term [Member]
Stockholders Equity [Line Items]
Warrant expected life	5 years	5 years					5 years
Measurement Input, Price Volatility [Member]
Stockholders Equity [Line Items]
Fair value	76.58	77.1					78.87
Measurement Input, Risk Free Interest Rate [Member]
Stockholders Equity [Line Items]
Fair value	4.3	4.62					4.36
Measurement Input, Expected Dividend Rate [Member]
Stockholders Equity [Line Items]
Fair value	0	0					0
Measurement Input, Share Price [Member]
Stockholders Equity [Line Items]
Fair value	0.01	0.01
Measurement Input, Exercise Price [Member]
Stockholders Equity [Line Items]
Fair value	0.0037	0.033					0.0037
General and Administrative Expenses [Member]
Stockholders Equity [Line Items]
Share based compensation (in Dollars) | $	$ 170,920						$ 1,673,270	1,612,173
Research and Development Expenses [Member]
Stockholders Equity [Line Items]
Share based compensation (in Dollars) | $							$ 572,763	$ 641,620
Board of Directors Chairman [Member]
Stockholders Equity [Line Items]
Number of warrants issued		10,454,500
Board of Directors Chairman [Member] | Common Stock [Member]
Stockholders Equity [Line Items]
Options to purchase common shares	21,122,239
Common Stock [Member]
Stockholders Equity [Line Items]
Private Placement, shares						330,952,906
Common shares issuable per share converted							100
Number of warrants issued							18,181,817
Common Stock [Member] | Private Dror [Member]
Stockholders Equity [Line Items]
Common stock, par value (in Dollars per share) | $ / shares									$ 0.0001
Common Stock [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Common stock, shares authorized									500,000,000
Common Stock [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Common stock, shares authorized									3,254,475,740
Series A Preferred Stock [Member]
Stockholders Equity [Line Items]
Preferred stock, shares authorized							12,500,000
Preferred stock, par value (in Dollars per share) | $ / shares							$ 0.0001
Preferred stock, shares outstanding							5,847,937
Convertible into conversion price (in Dollars per share) | $ / shares							$ 0.011
Series A Preferred Stock [Member] | Preferred Stock [Member]
Stockholders Equity [Line Items]
Private Placement, shares
Converted shares							(4,615,426)
Increase additional share-based compensation expense (in Dollars) | $
Convertible Common Stock [Member]
Stockholders Equity [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares							$ 1.1
Private Placement [Member]
Stockholders Equity [Line Items]
Private placement (in Dollars) | $							$ 5,225,000
Private Placement [Member] | Warrant [Member]
Stockholders Equity [Line Items]
Number of warrants issued				456,818,176
Private Placement [Member] | Common Stock [Member]
Stockholders Equity [Line Items]
Private Placement, shares							186,363,631
Private Placement [Member] | Series A Preferred Stock [Member]
Stockholders Equity [Line Items]
Private Placement, shares							2,886,364

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Warrants (Details) - Warrant [Member] - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares , Outstanding Ending	975,288,919	964,834,419	510,794,865
Weighted Average Exercise Price ,Outstanding Ending	$ 0.03	$ 0.03	$ 0.02
Weighted Average Remaining Contractual Term ,Outstanding Ending	4 years	5 years	1 year 8 months 23 days
Aggregate Intrinsic Value ,Outstanding Ending			$ 13,263
Number of Shares , Exercisable	975,288,919
Weighted Average Exercise Price ,Exercisable	$ 0.03
Weighted Average Remaining Contractual Term , Exercisable	4 years
Aggregate Intrinsic Value ,Exercisable
Number of Shares , Granted	10,454,500	474,999,993
Weighted Average Exercise Price , Granted	$ 0.03	$ 0.03
Weighted Average Remaining Contractual Term ,Granted	5 years
Number of Shares , Forfeited		(20,960,439)
Weighted Average Exercise Price ,Forfeited
Number of Shares , Exercised
Weighted Average Exercise Price ,Exercised

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of Summarized the Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Option Activity [Abstract]
Number of Shares, Granted	21,122,239
Weighted Average Exercise Price, Granted (in Dollars per share)	$ 0.004	$ 0.004
Weighted Average Remaining Contractual Term, Granted	10 years
Aggregate Intrinsic Value, Granted (in Dollars)		$ 4,070,727
Number of Shares, Forfeited
Number of Shares, Exercised
Number of Shares, Expired
Number of Shares, Outstanding	184,264,323	163,142,084	163,142,084
Weighted Average Exercise Price, Outstanding (in Dollars per share)	$ 0.004	$ 0.004	$ 0.004
Weighted Average Remaining Contractual Term, Outstanding	8 years 8 months 4 days	9 years 7 months 13 days	8 years 11 months 15 days
Aggregate Intrinsic Value, Outstanding (in Dollars)	$ 350,102	$ 1,003,656
Number of Shares, Exercisable	181,065,098
Weighted Average Exercise Price, Exercisable (in Dollars per share)	$ 0.004
Weighted Average Remaining Contractual Term, Exercisable	8 years 8 months 4 days
Aggregate Intrinsic Value, Exercisable (in Dollars)	$ 344,024

Research and Development Expe_3

Research and Development Expenses - Schedule of Research and Development Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Research and Development Expenses [Line Items]
Total	$ 1,540,097	$ 1,063,470
Subcontractors and consultants [Member]
Schedule of Research and Development Expenses [Line Items]
Total	1,160,440	811,535
Salaries [Member]
Schedule of Research and Development Expenses [Line Items]
Total	377,463	250,852
Others [Member]
Schedule of Research and Development Expenses [Line Items]
Total	$ 2,194	$ 1,083

General and Administrative Ex_3

General and Administrative Expenses - Schedule of Components of General and Administrative Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	$ 1,437,832	$ 1,061,399
Salaries and related [Member]
Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	679,593	484,442
Legal [Member]
Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	176,180	206,925
Depreciation [Member]
Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	4,035	706
Insurance [Member]
Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	28,693	23,119
Consulting [Member]
Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	232,689	106,264
Professional fees [Member]
Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	232,841	149,126
Other [Member]
Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	298	41,801
Office expense [Member]
Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	$ 83,503	$ 49,016

Finance Income (Expense), Net -

Finance Income (Expense), Net - Schedule of Finance Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Finance Income [Line Items]
Total	$ (31,989)	$ 90,147
Exchange differences [Member]
Schedule of Finance Income [Line Items]
Total	(27,351)	94,020
Bank fees [Member]
Schedule of Finance Income [Line Items]
Total	$ (4,638)	$ (3,873)

Income Taxes (Details)

Income Taxes (Details) ₪ in Millions		12 Months Ended
	Jan. 01, 2018 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2024 ILS (₪)
Income Taxes [Line Items]
Net operating loss carry forwards		$ 13,000,000		₪ 45.3
Taxable income	80%
Valuation allowance		1,400,000	$ 7,900,000
Deferred tax asset, valuation		11,327,652	9,951,550
Deferred Income Tax Charge [Member]
Income Taxes [Line Items]
Deferred tax asset, valuation		11,300,000	$ 9,900,000
Internal Revenue Service (IRS) [Member]
Income Taxes [Line Items]
Net operating loss carry forwards		33,300,000
Prior To2018 [Member] | Internal Revenue Service (IRS) [Member]
Income Taxes [Line Items]
Net operating loss carry forwards		32,100,000
After January 1, 2018 [Member] | Internal Revenue Service (IRS) [Member]
Income Taxes [Line Items]
Net operating loss carry forwards	$ 1,300,000
Deferred Tax Assets Valuation Allowance [Member] | Internal Revenue Service (IRS) [Member]
Income Taxes [Line Items]
Net operating loss carry forwards		$ 300,000		₪ 1.1

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Income Tax Expense Computed at the U.S. Federal Statutory Rate to the Income Tax Provision (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
Income before income taxes	$ (5,775,951)	$ (3,567,883)
Taxes under statutory US tax rates	(1,212,950)	(749,255)
Foreign Rate Differential	(105,152)	(85,538)
Acquisitions		(7,163,604)
Prior period adjustments	(61,760)
Expired net operating loss	3,651	118,215
Other permanent items	109	(53,837)
Increase (decrease) in valuation allowance	1,376,102	7,934,019
Income tax expense

Income Taxes - Schedule of Sign

Income Taxes - Schedule of Significant Components of the Company’s Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Deferred tax assets:
Net loss carryforwards	$ 9,877,997	$ 9,235,425
Capital loss carryforwards	66,837	66,063
Stock-based compensation	1,034,960	518,372
Research and development	317,681	131,690
Accruals	30,177
Deferred asset before valuation allowance	11,327,652	9,951,550
Valuation allowance	(11,327,652)	(9,951,550)
Net deferred tax asset

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)					12 Months Ended
	Feb. 07, 2024	Sep. 15, 2023	Aug. 08, 2023	Jun. 01, 2022	Dec. 31, 2024	Dec. 31, 2023	Apr. 17, 2024
Related Party Transactions [Line Items]
Granted with options to purchase (in Shares)					21,122,239
Exchanged for options to purchase of common stock (in Shares)				9,597,675
General and administrative expenses					$ 1,437,832	$ 1,061,399
Received cash fee	$ 55,000
Aggregate amount of warrants			$ 145,000
Aggregate shares of common stock (in Shares)			10,454,500
Exercise price per share (in Dollars per share)			$ 0.033
Cash payment		$ 14,500
Expiring date			Jul. 15, 2024
Warrants value							$ 35,814
Mr. Englander [Member]
Related Party Transactions [Line Items]
Cash fee	2,500			$ 3,500
Granted with options to purchase (in Shares)				2,610
Reimbursement amount	500
General and administrative expenses					31,153	11,383
Mr. Ravad [Member]
Related Party Transactions [Line Items]
General and administrative expenses					55,000	0
Received cash fee	$ 5,000
Oriole [Member]
Related Party Transactions [Line Items]
General and administrative expenses					87,000	58,000
Englander Consulting Agreement [Member]
Related Party Transactions [Line Items]
Accrued expense					3,000	7,720
Ravad Consulting Agreement [Member]
Related Party Transactions [Line Items]
Accrued expense					$ 5,000	$ 0

Segment Reporting (Details)

Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2024 segment
Segment Reporting [Abstract]
Reportable segment	1
Operating Segment	1