Citrine Global (CTGL) 10-K 11 May 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	May 07, 2020
Document And Entity Information
Entity Registrant Name	TechCare Corp.
Entity Central Index Key	0001498067
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float		$ 97,500,000
Entity Common Stock, Shares Outstanding		494,721,815
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 17,636	$ 474,715
Inventory	34,513	248,912
Accounts receivable	9,141	13,462
Inventory subject to refund	2,159	44,529
Other receivables	18,522	176,583
Total current assets	81,971	958,201
Non-current assets:
Severance pay fund		27,258
Right of use asset	14,502
Long-term deposits	4,699	11,366
Property and equipment, net	155,655	161,401
Total non-current assets	174,856	200,025
Total assets	256,827	1,158,226
Current liabilities:
Accounts payable and accrued expenses	223,841	231,311
Notes payable	123,494	80,026
Refund liability	4,998	73,464
Current maturities of long-term lease liability	7,295
Total current liabilities	359,628	384,801
Non-current liability:
Lease liability	7,962
Liability for severance pay		31,971
Total liabilities	367,590	416,772
Redeemable convertible preferred stock:
Redeemable convertible Series A preferred stock, par value $0.0001 per share 12,413,794 shares authorized; 10,344,828 and 0 issued and outstanding at December 31, 2019 and December 31, 2018, respectively	300,000
Stockholders' Equity (capital deficiency):
Common stock, par value $0.0001 per share, 500,000,000 shares authorized; 35,449,398 and 33,212,036 shares issued and outstanding at December 31, 2019 and 2018, respectively	3,545	3,322
Additional paid-in capital	10,042,496	9,329,419
Stock to be issued	30,000	30,000
Preferred stock (excluding redeemable Series A preferred stock), par value $0.0001 per share, 37,586,206 shares authorized at December 31, 2019 and 10,000,000 at December 31, 2018; none issued and outstanding at December 31, 2019 and 2018
Accumulated deficit	(10,602,292)	(8,728,157)
Accumulated other comprehensive income	115,488	106,870
Total stockholders' equity (capital deficiency)	(410,763)	741,454
Total liabilities and stockholders' equity (capital deficiency)	$ 256,827	$ 1,158,226

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Redeemable convertible Series A preferred stock, par value	$ 0.0001	$ 0.0001
Redeemable convertible Series A preferred stock, shares authorized	12,413,794	12,413,794
Redeemable convertible Series A preferred stock, shares issued	10,344,828	0
Redeemable convertible Series A preferred stock, shares outstanding	10,344,828	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	35,449,398	33,212,036
Common stock, shares outstanding	35,449,398	33,212,036
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	37,586,206	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenues	$ 149,085	$ 251,417
Cost of revenues	158,514	218,639
Provision for slow moving inventory	176,183
Gross profit (loss)	(185,612)	32,778
Research and development expenses	114,560	288,813
Marketing, general and administrative expenses	1,535,576	2,003,709
Change in fair value of option liability		(132,470)
Operating loss	1,835,748	2,127,274
Financial expenses ,net	38,387	29,800
Loss before income taxes	1,874,135	2,157,074
Net loss	1,874,135	2,157,074
Accretion of redeemable convertible preferred shares for Beneficial Conversion Feature	300,000
Net loss attributable to common stockholders	$ 2,174,135	$ 2,157,074
Net loss per common stock:
Basic	$ (0.06)	$ (0.07)
Diluted	$ (0.06)	$ (0.07)
Weighted average number of common stock outstanding:
Basic	37,473,278	32,476,194
Diluted	37,473,278	32,607,583
Comprehensive loss:
Net loss	$ 1,874,135	$ 2,157,074
Other comprehensive income attributable to foreign currency translation	(8,618)	(2,093)
Comprehensive loss	$ 1,865,517	$ 2,154,981

Consolidated Statements of Rede

Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders' Equity (Capital Deficiency) - USD ($)	Redeemable Convertible Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock To Be Issued [Member]	Accumulated Deficit [Member]	Accumlated Other Comprehensive Income [Member]	Total
Beginning Balance at Dec. 31, 2017		$ 2,584	$ 6,945,151	$ 30,000	$ (6,571,083)	$ 104,777	$ 511,429
Beginning Balance, shares at Dec. 31, 2017		25,835,401
Issuance of common stock and warrants		$ 738	2,371,262				2,372,000
Issuance of common stock and warrants, shares		7,376,635
Foreign currency translation differences						2,093	2,093
Stock-based compensation to non - employees			13,006				13,006
Net loss for the year					(2,157,074)		(2,157,074)
Ending Balance at Dec. 31, 2018		$ 3,322	9,329,419	30,000	(8,728,157)	106,870	741,454
Ending Balance, shares at Dec. 31, 2018		33,212,036
Issuance of common stock and warrants		$ 223	457,232				457,455
Issuance of common stock and warrants, shares		2,237,364
Waiver of fee by related parties			243,377				243,377
Issuance of redeemable Convertible Preferred Shares and related Beneficial Conversion Feature			300,000				300,000
Issuance of redeemable Convertible Preferred Shares and related Beneficial Conversion Feature, shares	10,344,828
Accretion of redeemable preferred shares for Beneficial Conversion Feature	$ 300,000		(300,000)				(300,000)
Accretion of redeemable preferred shares for Beneficial Conversion Feature, shares
Stock-based compensation			12,468				12,468
Other comprehensive income						8,618	8,618
Net loss for the year					(1,874,135)		(1,874,135)
Ending Balance at Dec. 31, 2019	$ 300,000	$ 3,545	$ 10,042,496	$ 30,000	$ (10,602,292)	$ 115,488	$ (410,763)
Ending Balance, shares at Dec. 31, 2019	10,344,828	35,449,400

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flow from operating activities:
Net loss	$ (1,874,135)	$ (2,157,074)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	30,680	24,322
Change in fair value of option liability		(132,470)
Waiver of fee by related parties	243,377
Stock-based compensation	12,468	13,006
Changes in operating assets and liabilities:
Note payable	42,866
Other receivables	171,938	(93,637)
Inventory subject to refund	44,488	(47,466)
Inventory	56,730	(218,694)
Inventory Impairment	176,183
Accounts payable and accrued expenses	(23,591)	138,495
Liability for severance pay	(34,744)	10,521
Refund liability	(71,837)	76,561
Net cash used in operating activities	(1,225,577)	(2,386,436)
Cash flow from investing activities:
Purchases of property and equipment	(10,977)	(97,992)
Severance pay fund	30,180	(14,818)
Long-term deposits	7,739
Net cash provided by (used in) investing activities	26,942	(112,810)
Cash flow from financing activities:
Proceeds from issuance of redeemable convertible preferred shares	300,000
Proceeds from issuance of common stock and warrants	457,455	2,372,000
Net cash provided by financing activities	757,455	2,372,000
Effect of exchange rates on cash and cash equivalents	(15,899)	12,143
Net decrease in cash and cash equivalents	(457,079)	(115,103)
Cash and cash equivalents - beginning of year	474,715	589,818
Cash and cash equivalents - end of year	$ 17,636	$ 474,715

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	NOTE 1: NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Nature of operations TechCare Corp. (“Techcare” or the “Company”) was incorporated under the laws of the State of Delaware on May 26, 2010. The Company’s common stock is traded in the United States on the OTCQB market under the ticker symbol “TECR.” On February 8, 2016, the Company signed a Merger Agreement with Novomic Ltd. (“Novomic”), a private company incorporated under the laws of the state of Israel. The closing of the merger took place on August 9, 2016 pursuant to which Novomic became a wholly-owned subsidiary of the Company. Novomic was incorporated as a private company in Israel in 2009. Since inception, Novomic has been a technology company engaged in the design, development and commercialization of a unique delivery platform utilizing vaporization of various natural compounds for multiple health, beauty and wellness applications. Novomic’s delivery platform is proprietary and patented. During 2019, the Company’s Board of Directors explored strategic alternatives to enhance stockholder value, which the Company had previously reported that it might include future acquisitions, a merger with another company, a potential sale of certain assets, including the Company’s wholly owned subsidiary Novomic, or the sale of the Company as a public shell company. Until December 31, 2019, the Company had incurred accumulated losses of approximately $10.6 million, and based on the projected cash flows and Company’s cash balance, the Company’s management was of the opinion that without further fundraising it would not have sufficient resources to enable it to continue advancing its activities including the development, manufacturing, and marketing of its products. The Company’s management had plans including the continued commercialization of the Company’s products, to continue taking cost reduction steps and securing sufficient financing, however, it was also exploring strategic alternatives as detailed above. During 2019, the Company made various efforts to increase sales of its product Novokid® in Europe and Israel, and to receive U.S. Food and Drug Administration (“FDA”) approval to sell in the USA. However, the Company’s sales efforts, including in Israel through Super Pharm, and in the Netherlands, and through Amazon UK, did not yield the forecasted outcomes. The Company’s USA OEM agreement failed to result in FDA approval or USA sales. The Company failed to enter into additional engagements with distributors in Europe and Latin America. The Company also failed to launch its product Shine. In January 2019, the Company entered into a joint venture agreement with a Chinese partner for the formation of a Chinese joint venture intended to focus on the development of a comprehensive and broad range of health, wellness, beauty and home products for customers by utilizing its patented technology of vaporization of natural and plant-based compounds. While a Chinese entity was established in accordance with the joint venture agreement, only part of the amount envisaged to be invested in the Company by ICB Biotechnology Investments Ltd in connection with the joint venture was invested. On September 19, 2019 its nominated director Ningzhou Zhang resigned from the board of directors of the Company. Refer also to Note 9. On November 21, 2019, in light of the above, and after the board of directors of the Company reached the conclusion that the Company would not be able to successfully commercialize any products or secure sufficient financing, the Company entered into a Memorandum of Understanding with Citrine S A L Investment & Holdings Ltd., which provided for the issuance and sale of a number of shares resulting in Citrine S A L Investment & Holdings Ltd and/or its designee(s) holding 95% of the fully diluted capital stock of the Company, and the sale by the Company of 90% of its shares in Novomic. On January 6, 2020, definitive agreements were executed for the sale of 90% of the shares in Novomic to Traistman Radziejewski Fundacja Ltd., which is expected to be completed during May 2020, and for the issuance and sale of a number of shares equal after the issuance to 95% of the fully diluted capital stock of the Company to Citrine S A L Investment & Holdings Ltd. and a group of related persons and entities (the “TechCare Transaction”). Traistman Radziejewski Fundacja Ltd. is controlled by Oren Traistman, which is one of the Company’s shareholders and a director of the Company until February 27, 2020. On February 23, 2020, the Company entered into an agreement amending and restating the January 6, 2020 agreement concerning the TechCare Transaction, which provided for the issuance and sale of the shares in stages. Pursuant to this agreement, on February 27, 2020 and March 5, 2020, additional shares were issued, causing Citrine S A L Investment & Holdings Ltd and its group of related persons and entities to become owners of 90.6% of the fully diluted capital stock of the Company, and resulting in a change of control of the Company. The Company is working to complete the issuance and sale of a number of shares equal after the issuance to up to 95% of the share capital of the Company by amending its Certificate of Incorporation to increase its authorized share capital and then issuing additional shares. Citrine S A L Investment & Holdings Ltd. has furnished the Company with an irrevocable letter of obligation to financially support the Company until June 30, 2021 and allow it to be operational as planned and budgeted throughout this period. During Q1 2020 the Company continued selling the Novokid® product both through online and physical sales channels, including through its own website, Amazon.uk, and Super Pharm’s physical outlets, with its principal markets being the United Kingdom, Europe and Israel. Novomic is not presented as held for sale, although the held-for-sale criteria are met, because the Company concluded that the disposal of 90% of Novomic’s shares is comprised of substantially almost all of the Company’s net assets and operations and since the separate presentation of such a significant portion of the entity’s net assets as a single line item on the balance sheet would not be meaningful to financial statement users. The amounts of the remaining net assets of the Company, which are not part of the held-for-sale subsidiary, are immaterial to these consolidated financial statements. At the time of the issuance of these financial statements, Novomic was a technology company engaged in the design, development and commercialization of a unique delivery platform utilizing vaporization of various natural compounds for multiple health, beauty and wellness applications. Its delivery platform was proprietary and patented. Its product offering included Novokid® - an innovative home use device which vaporizes a natural, plant-based, pesticides, and silicone-free compound that effectively treats head lice and eggs. Following its soft launch of Novokid® in the Netherlands, the Company expanded its distribution network and launched Novokid in Israel during late May 2018 through Super Pharm, Israel’s largest and leading drugstore chain. The launch was accompanied by a radio and digital brand awareness and marketing campaign and supported by Meditrend, its Israeli distributor, specializing in health and wellness products while representing leading brands. The Company showcased Novokid® and met potential additional distributors and partners at CPhI Worldwide, a renowned and leading pharma tradeshow held in Madrid during October 2018. The Company’s new business activity comprises creating value and implementing expansion strategies for growth-stage technology companies. The Company believes the health, wellness and food tech fields are demonstrating high growth potential, and is therefore primarily focused on these sectors. The Company aims to support local and global expansion of such companies via an array of services customized to each company’s needs. The Company offers multi-strategy solutions combining strategic marketing, business development, real estate and asset management services and financing solutions. B. Summary of significant accounting policies Basis of Presentation The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). Principles of Consolidation The accompanying consolidated financial statements include the accounts of Techcare, and its subsidiary, Novomic. All intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates using assumptions that affect the reported amounts of assets and liabilities and related disclosures at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates, and such differences may have a material impact on the Company’s financial statements. As applicable to these consolidated financial statements, the most significant estimate relates to the assumptions underlying stock-based compensation, refund liability, inventories measurement including inventory subject to refund and accrual for slow moving inventory, and the recoverability of long-lived assets. Coronavirus Disease 2019 (COVID-19) is a factor which may cause actual results to differ from estimates. COVID-19 is contributing to a general slowdown in the global economy and may affect the Company’s business, results of operations, financial condition and its future strategic plans. At this time, the extent to which the COVID-19 may impact the Company’s financial condition or results of operations is uncertain. Functional Currency and Foreign Currency Translation and Transactions. The currency of the primary economic environment in which the operations of the Company and its subsidiary were conducted is the New Israeli Shekel (“NIS”). The presentation currency of the financial statements is the U.S. dollar. Assets and liabilities are translated at year-end exchange rates, while revenues and expenses are translated at actual exchange rates during the year. Differences resulting from translation are presented in equity, under accumulated other comprehensive income (loss). Gains and losses arising from foreign currency transactions of monetary balances denominated in non-functional currencies are reflected in financial income (expense), net in the consolidated statements of operations and comprehensive loss. Financial expenses (income), net in the consolidated statements of operations and comprehensive loss comprised mainly of exchange rate differentials. Cash and Cash Equivalents All highly liquid investments with original maturities of three months or less when acquired, that are not restricted as to withdrawal or use, are considered to be cash or cash equivalents. Accounts receivable The balance of accounts receivable includes amounts due from distributors for products sold in the ordinary course of business, net of commissions earned. If payment is due based on payment terms with one year or less, they are classified as current assets. If not, they are presented as non-current assets. Inventories Inventory is measured at the lower of cost or net realizable value. The cost is determined on the “first in-first out” basis. Inventory costs consist of materials, direct labor and overhead. Net realizable value is an estimated selling price in the ordinary course of business less applicable selling expenses. Provisions for potentially obsolete or slow-moving inventory are made based on management’s analysis of inventory levels and historical obsolescence. The Company periodically assesses inventory slow moving and reduces the carrying value by an amount equal to the differences between its cost and the net realizable value. The net realizable value is primarily estimated based on future demand forecasts, as well as, historical sales trends, product life cycle status and product development plans. The Company provided inventory write-downs for slow moving in amounts of $176 thousands and $ 0 as of December 31, 2019 and 2018, respectively. Property, plant and Equipment Property, plant and equipment is stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, or in the case of leasehold improvements, the shorter of the lease term (including any renewal periods, if appropriate) or the estimated useful life of the asset. Repairs and maintenance are charged to expense during the financial period in which they are incurred. Depreciation lives are as follows: Years Computers and software 3 Electronic equipment 7 Office furniture and equipment 14-15 Machinery and equipment mainly 5 Leasehold improvements are amortized by the straight line method over the term of the lease, which is shorter than the estimated useful life of the improvements. Impairment of long-lived assets Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. In the event that the sum of the expected future undiscounted cash flows expected to be generated by the long-lived assets is less than the carrying amount of such assets, an impairment charge would be recognized and the assets would be written down to their estimated fair values. During the years ended 2019 and 2018, no impairment was recorded. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. A hierarchy has been established for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that are developed using market data, such as publicly available information about actual events or transactions, and that reflect the assumptions that market participants would use when pricing the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability. The fair value hierarchy categorizes into three levels. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity can access at the measurement date. Level 2 inputs include inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1 inputs) and the lowest priority to unobservable inputs (Level 3 inputs). Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Revenue Recognition Effective January 1, 2018, the Company adopted a new accounting standard related to the recognition of revenue in contracts with customers. Since the Company had no revenues prior to January 1, 2018, the adoption of the standard did not impact the Company’s financial statements. The Company derives revenues from sales of its Novokid product directly or indirectly through its distributors in the United Kingdom, Europe and Israel. The Company determines revenue recognition through the following steps: ● Identification of the contract, or contracts, with a customer. ● Identification of the performance obligations in the contract. ● Determination of the transaction price. ● Allocation of the transaction price to the performance obligations in the contract. ● Recognition of revenue when, or as, the Company satisfies a performance obligation. Revenue is measured as the amount of consideration expected to be received in exchange for transferring goods to the end customer or to the distributor. The Company also considers products that might be returned mostly based on the terms stipulated in the agreements with its distributors. The Company recognizes the amount received or receivable that is expected to be returned as a refund liability, representing its obligation to return the clients’ consideration. The Company also defers the associated costs of the refund liability and recognize it as inventory subject to refund. The Company reports revenue net of any revenue based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions. Revenue from products are recognized when the customer or the distributor has obtained control of the goods (for the Company’s arrangements, this is at a point in time of revenue recognition) based on the shipping terms. The Company recognizes revenue on sales to distributors upon shipment of the goods, when the distributor has economic substance apart from the Company and the distributor is considered the principal for the transaction with the end-user client. Research and Development Research and development expenses are expensed as incurred, and consist primarily of personnel, facilities, equipment and supplies for research and development activities. Advertising costs Advertising expenses are expended as incurred and were approximately $99 thousand and $369 thousand for the years ended December 31, 2019 and 2018, respectively. Loss per Share Loss per share is based on the loss that is attributed to the stockholders holding common stock divided by the weighted average number of common stock outstanding and fully vested outstanding options granted to employees and non-employees with an exercise price of $0.0001 for the reported periods. For purposes of the calculation of the diluted loss per share, the Company adjusts the loss that is attributed to the holders of the Company’s common stock, and the weighted average number of common stock assuming conversion of all of the dilutive potential stock using the treasury stock method. The potential stock are taken into account only if their effect is dilutive (increases loss per share). Concentration of credit risks Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. The Company’s cash and cash equivalents were invested with major banks in Israel and the United States. Generally, these investments could be redeemed upon demand and the Company believed that the financial institutions that held the Company’s cash deposits were financially sound and, accordingly, bore minimal risk. The Company’s accounts receivable were mainly derived from sales to its Israeli distributor. Beneficial Conversion Feature (“BCF”) When the Company issues redeemable convertible preferred stock, if the stock price is lower than the effective redeemable value on the measurement date, the conversion feature is considered “beneficial” to the holder. If there is no contingency, this difference is treated as issued equity and is credited to additional paid in capital. The resulting discount on the redeemable convertible preferred shares is accreted over the remaining period through the earlier date of redemption of those shares, using the effective yield method. Stock-Based Compensation Stock-Based Compensation to employees, officers and directors The Company measures and recognizes compensation expenses for its equity classified stock-based awards to employees, including stock-based option awards under its plan based on estimated fair values on the grant date. The Company calculates the fair value of stock-based option awards on the grant date using the Black-Scholes option pricing model. The option-pricing model requires a number of assumptions, of which the most significant are the stock price volatility and the expected option term. For the years ended December 31, 2019 and 2018, the volatility was based on the historical stock volatility of several peer companies, as the Company has limited trading history to use the volatility of its own common stock. The expected option term is calculated using the simplified method, as the Company has no historical share option exercise experience which can provide a reasonable basis to estimate its expected option term. The interest rate for periods within the expected term of the award is based on the U.S. Treasury yield curve in effect at the time of the grant. The Company’s expected dividend rate is zero, since the Company does not currently pay cash dividends on its stock and does not anticipate doing so in the foreseeable future. Each of the above factors require the Company to use judgment and make estimates in determining the percentages and time periods used for the calculation. If the Company were to use different percentages or time periods, the fair value of stock-based option awards could be materially different. The Company recognizes stock-based compensation cost for option awards based on the straight line method over the requisite service period. Stock-Based Compensation to non-employees Options and Warrants In June 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-07, “Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting” (“ASU 2018-07”). The Company early adopted ASU 2018-07 commencing on January 1, 2018, with no material impact on its consolidated financial statements. Prior to the adoption of ASU 2018-07, stock options issued to consultants and other non-employees, as compensation for services provided to the Company, were accounted for based upon the fair value of the options. The fair value of the options granted were measured on a final basis at the end of the related service period and were recognized over the related service period using the straight line method. After the adoption of ASU 2018-07, the measurement date for non-employee awards is the date of the grant. The compensation expense for non-employees is recognized, without changes in the fair value of the award, over the requisite service period, which is the vesting period of the respective award. Income Taxes The Company and its subsidiary were subject to income taxes in the jurisdictions in which they operated. The Company’s provision for income taxes is based on statutory income tax rates in the tax jurisdictions where it operates, permanent differences between financial reporting and tax reporting, and available credits and incentives. Deferred taxes are determined utilizing the “asset and liability” method based on the estimated future tax effects of temporary differences between the carrying amount and tax bases of assets and liabilities under the applicable tax laws, and on effective tax rates in effect when the deferred taxes are expected to be settled or realized. Deferred taxes for each jurisdiction are presented as a noncurrent net asset or liability, net of any valuation allowances. The Company may incur an additional tax liability in the event of intercompany dividend distributions by its subsidiary. Such additional tax liability in respect of this foreign subsidiary has not been provided for in these financial statements as it was the Company’s policy to permanently reinvest the subsidiary earnings and to consider distributing dividends only in connection with a specific tax opportunity that may arise. The Company recognizes liabilities for uncertain tax positions only if it is more likely than not that the tax position will be sustained on examination by the tax authority based on the merits of the position. It is inherently difficult and subjective to estimate such amounts, as the Company has to determine the probability of various possible outcomes. The Company reevaluate these uncertain tax positions based on factors including, but not limited to, changes in facts or circumstances, changes in tax law or an effective settlement of audit issues. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to a tax provision. Taxes that would apply in the event of disposal of investments in a foreign subsidiary have not been taken into account in computing the deferred taxes. Valuation Allowances Valuation allowances are provided unless it is more likely than not that all or a portion of the deferred tax asset will be realized. In the determination of the appropriate valuation allowances, the Company considers future reversals of existing taxable temporary differences, the most recent projections of future business results, prior earnings history, carryback and carry forward and prudent tax strategies that may enhance the likelihood of realization of a deferred tax asset. Assessments for the realization of deferred tax assets made at a given balance sheet date are subject to change in the future, particularly if earnings of a subsidiary are significantly higher or lower than expected, or if the Company takes operational or tax positions that could impact the future taxable earnings of a subsidiary. Given the Company and subsidiary losses, a full valuation allowance has been provided with respect to its deferred tax assets. Comprehensive Income (loss) The Company complies with ASC 220, “Comprehensive Income,” which establishes rules for the reporting and display of comprehensive income (loss) and its components. The Company reports the financial impact of translating its foreign subsidiary financial statements from functional currency to reporting currency as a component of other comprehensive income (loss). Contingent Liabilities Management applies the guidance in Accounting Standards Codification (“ASC”) 450-20-25 when assessing losses resulting from contingencies. If the assessment of a contingency indicates that it is probable that a loss has been incurred and the amount of the liability can be reasonably estimated, then the Company would record an accrued expense in the Company’s financial statements. If the assessment indicates that a potential loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss, if determinable, is disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless material or they involve guarantees in which case the guarantee would be disclosed. Leases In February 2016, the Financial Accounting Standards Board issued Accounting Standards Update 2016-02 “Leases.” The guidance establishes a right-of-use (“ROU”) model that requires a lessee to recognize an ROU asset and lease liability on the balance sheet for all leases. Leases are classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The guidance became effective on January 1, 2019. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. The Company adopted the new accounting standard Accounting Standards Codification 842 “Leases,” and all the related amendments, on January 1, 2019 and used the standard’s effective date as the Company’s date of initial application. Consequently, financial information was not updated and the disclosures required under the new standard are not provided for dates and periods before January 1, 2019. The new lease standard provides practical expedients for an entity’s ongoing accounting. The Company elected the short-term lease recognition exemption for all leases with a term shorter than 12 months. This means, for those leases, the Company does not recognize ROU assets or lease liabilities, including not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in transition. The Company also elected the practical expedient to not separate lease and non-lease components for all of the Company leases. On January 1, 2019, the Company recognized ROU assets of approximately $83 thousand and lease liabilities of approximately $83 thousand for its operating leases of real estate and vehicles. The adoption of this standard did not have a material impact on the Company’s consolidated statements of income and consolidated statements of cash flows.

New Accounting Pronouncements

New Accounting Pronouncements	12 Months Ended
	Dec. 31, 2019
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	NOTE 2: NEW ACCOUNTING PRONOUNCEMENTS In June 2016, the FASB issued an ASU that supersedes the existing impairment model for most financial assets to a current expected credit loss model. The new guidance requires an entity to recognize an impairment allowance equal to its current estimate of all contractual cash flows the entity does not expect to collect. The ASU also requires that credit losses relating to available-for-sale debt securities will be recorded through an allowance for credit losses. The new guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted. This guidance will be effective on January 1, 2020, and the adoption of this guidance will not have a material impact on the Company’s consolidated financial statements.

Other Receivables

Other Receivables	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
Other Receivables	NOTE 3: OTHER RECEIVABLES Other receivables consisted of the following: December 31, 2019 December 31, 2018 US dollars Prepaid expenses $ 6,651 $ 51,110 VAT Institutions and other 11,871 121,971 Advanced for suppliers - 3,502 $ 18,522 $ 176,583

Property Plant and Equipment

Property Plant and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property Plant and Equipment	NOTE 4: PROPERTY PLANT AND EQUIPMENT Property, plant and equipment, consists of the following: December 31, 2019 December 31, 2018 US dollars Computer and software $ 19,396 $ 15,840 Electronic equipment 15,337 11,815 Office furniture and equipment 10,075 9,290 Leasehold improvements 5,100 4,702 Machinery and equipment 207,095 185,394 $ 257,003 $ 227,041 Accumulated depreciation and amortization (101,348 ) (65,640 ) Property and equipment, net $ 155,655 $ 161,401 Depreciation and amortization expenses were approximately $30 thousand and $24 thousand in the years ended December 31, 2019 and 2018, respectively.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	NOTE 5: ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consists of the following: December 31, 2019 December 31, 2018 US dollars Accounts payable $ 83,794 $ 63,935 Related parties – refer also to Note 14 3,547 25,506 Accrued expenses 15,105 39,449 Professional services 80,867 66,378 Payroll liabilities 40,528 36,043 $ 223,841 $ 231,311 The carrying amount of accounts payable approximates its fair value.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Notes Payable	NOTE 6: NOTES PAYABLE As of December 31, 2019 and December 31, 2018, notes payable in the aggregate amount of NIS 426,795 and NIS 307,700, respectively ($123,494 and $80,026, respectively) were outstanding. The notes have no stated maturity date and bear no interest but rather are payable immediately upon demand of the lenders. As of December 31, 2019, the carrying amount of the notes payable approximates their fair value.

Liability for Severance Pay

Liability for Severance Pay	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Liability for Severance Pay	NOTE 7: LIABILITY FOR SEVERANCE PAY Israeli labor laws generally require severance payments upon dismissal of an employee or upon termination of employment in certain other circumstances. Severance pay liability with respect to Israeli employees is calculated pursuant to the Israeli Severance Pay Law based on the most recent salary of the employees multiplied by the number of years of employment as of the balance sheet date. The Company records an expense for the increase in its severance liability, net of earnings (losses), from the related severance pay fund. The liability is presented on an undiscounted basis as a long-term liability. The Company’s liability for all of its Israeli employees is covered for by monthly deposits of severance pay funds. The value of the deposited funds is based on the cash surrender value of these policies and includes profits (or losses) accumulated through the balance sheet date. The deposited funds may be withdrawn only upon the fulfillment of the obligations pursuant to the Israeli Severance Pay Law or labor agreements. The amounts funded are presented separately in the balance sheet as a severance pay fund.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Stockholders' Equity	NOTE 8: STOCKHOLDERS’ EQUITY Share capital Common stock confers upon their holders the right to receive notice to participate and vote in general meetings of the Company, and the right to receive dividends if declared. Also, upon completion of the Merger, the Company’s stockholders approved the authorization of ten million (10,000,000) shares of preferred stock, and in 2019 the authorization of a further forty million (40,000,000) shares of preferred stock, which may be issued in one or more classes or series, having such designations, preferences, privileges and rights as the Board of Directors (the “Board”) may determine. On August 20, 2019, the Company filed the Certificate of Designation with the Delaware Secretary of State to designate the rights and preferences of up to 12,413,794 shares of Series A Redeemable Convertible Preferred Stock. The Company issued a total of 10,344,828 shares of Series A Redeemable Convertible Preferred Stock in 2019 in exchange for an aggregate amount of $300,000, all of which were converted to common stock on a one-for-one basis in the first quarter of 2020 in connection with the TechCare Transaction. Redeemable convertible preferred stock Each share of Preferred Stock shall have a par value of $0.0001 per share. The Redeemable Convertible Preferred Shares confer on the holders thereof all rights accruing to holders of Ordinary Shares in the Company, and in addition bear the following rights: Dividends Holders shall be entitled to receive, and the Corporation shall pay, dividends as and when paid to the holders of Common Stock of the Company on an as-converted basis. Dividends are non-cumulative. Voting Rights Except as otherwise provided herein or as otherwise required by law, the Preferred Stock shall have no voting rights. However, as long as any shares of Preferred Stock are outstanding, the Corporation shall not, without the affirmative vote of the Holders of a majority of the then outstanding shares of the Preferred Stock, (a) alter or change adversely the powers, preferences or rights given to the Preferred Stock or alter or amend the Certificate of Designation, (b) authorize or create any class of stock ranking as to dividends, redemption or distribution of assets upon a liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary, that is senior to the Preferred Stock, (c) amend its certificate of incorporation or other charter documents in any manner that adversely affects any rights of the Holders, (d) increase the number of authorized shares of Preferred Stock, or (e) enter into any agreement with respect to any of the foregoing. Liquidation Upon any liquidation, dissolution or winding-up of the Corporation, whether voluntary or involuntary, and assuming no exercise of the Optional Redemption by the Holder, the Holders shall be entitled to receive distributions out of the assets, whether capital or surplus, of the Corporation on a pari passu basis with the holders of Common Stock. The Corporation shall mail written notice of any such Liquidation, not less than 45 days prior to the payment date stated therein, to each Holder. Conversion Each share of Preferred Stock shall be convertible, at any time and from time to time from and after the Original Issue Date at the option of the Holder thereof, into that number of shares of Common Stock determined by dividing the Stated Value of such share of Preferred Stock by the Conversion Price. Optional Redemption Holder of Redeemable convertible preferred stock may, under certain terms as specified in the certificate of designation of preferences, deliver irrevocable election to have the Company redeem some or all of the then outstanding Preferred Stock, for cash in an amount equal to the applicable portion of the optional redemption amount. Redemption amount shall not exceed the stated value of the preferred shares in total amount of $300,000. As such, the Company presented the Redeemable convertible preferred stock A as a mezzanine line item on the consolidated balance sheet. During the year ended December 31, 2018, the Company entered into several agreements with certain investors, pursuant to which the Company raised an aggregate amount of $2,372,000, at purchase price per share ranging from $0.261 to $0.387, with warrants granted with an exercise price of $0.60, which expired during a period ranging from June 17, 2019 to November 13, 2019, as detailed below. During the year ended December 31, 2019, the Company entered into several agreements with certain investors, pursuant to which the Company raised an aggregate amount of $775,000, as follows: (a) The Company raised $250,000 from the issuance and sale of 957,854 shares of Common Stock at purchase price per share of $0.261. (b) In addition, the Company raised $225,000 from the issuance and sale to certain investors of shares of 1,229,508 Common Stock at purchase price per share of $0.183, concurrently with which the Company granted to those investors warrants to purchase 375,001 shares of Common Stock at a price per share of $0.60 for additional aggregate consideration of $225,000. The warrants had expiry date April 20, 2020 but were waived and cancelled in the first quarter of 2020 in connection with the TechCare Transaction (c) In addition, the Company raised $300,000 from the issuance and sale to certain investors of 10,344,828 shares of Series A Redeemable Convertible Preferred Stock at purchase price per share of $0.029, concurrently with which the Company granted to those investors warrants to purchase 500 shares of Series A Redeemable Convertible Preferred Stock at a price per share of $0.60 for additional aggregate consideration of $300,000. The warrants to purchase 400 shares of Series A Redeemable Convertible Preferred Stock had expiry date August 29, 2020 and the warrants to purchase the other 100 shares of Series A Redeemable Convertible Preferred Stock had expiry date November 17, 2020; however, all the warrants were waived and cancelled in the first quarter of 2020 in connection with the TechCare Transaction. Warrants granted Exercise price Expiration date 70,000 $ 0.60 June 17, 2019 (expired) 416,667 $ 0.60 June 27, 2019 (expired) 416,667 $ 0.60 August 7, 2019 (expired) 83,333 $ 0.60 August 7, 2019 (expired) 166,667 $ 0.60 August 7, 2019 (expired) 50,000 $ 0.60 August 21, 2019 (expired) 416,667 $ 0.60 October 27, 2019 (expired) 833,333 $ 0.60 November 13, 2019 (expired) 375,001 $ 0.60 April 29, 2020* 400,000 $ 0.60 August 29, 2020* 100,000 $ 0.60 November 17, 2020* *cancelled in the first quarter of 2020 in connection with the TechCare Transaction. Stock-Based Compensation to employees, officers and directors Stock based awards are accounted for using the fair value method in accordance with ASC 718, “Shared Based Payment.” The Company’s primary type of stock-based compensation consisted of stock options to directors, employees and officers. The Company uses Black-Scholes option pricing model in valuing options. During 2017, the Company granted to certain employees options to purchase shares of the Company’s common stock for an exercise price of $0.0001. The options granted in 2017 were fully vested on the date of the grant and exercisable into the Company’s common stock at a 1:1 ratio for 2.5 years from the date of the grant. The following assumptions were applied in determining the options’ fair value on their grant date: Risk-free interest rate 1.54 % Expected shares price volatility 70 % Expected option term (years) 2.5 Dividend yield - The Company based the risk-free interest rate on the U.S. Treasury yield curve. The expected term in years represents the period of time that the awards granted were expected to be outstanding. The assumption for dividend yield is zero because the Company has not historically paid dividends nor does it expect to do so in the foreseeable future. The volatility was based on the historical stock volatility of several peer companies, as the Company has limited trading history to use the volatility of its own common stock. A summary of the stock option activity for employees and directors for the years ended December 31, 2019 and 2018: Number of Options Weighted Average Exercise Price U.S Dollar Options outstanding at December 31, 2019 1,842,647 0.0001 Options exercisable at December 31, 2019 1,842,647 0.0001 Options outstanding at December 31, 2018 2,640,334 0.0001 Options exercisable at December 31, 2018 2,640,334 0.0001 Options outstanding at December 31, 2017 2,640,334 0.0001 Options exercisable at December 31, 2017 2,640,334 0.0001 Stock-Based Compensation to non-employees Options and Warrants The Company early adopted ASU 2018-07 commencing July 1, 2018, with no impact on its consolidated financial statements. Prior to the adoption of ASU 2018-07, stock options issued to consultants and other non-employees, as compensation for services provided to the Company, were accounted for based upon the fair value of the options. The fair value of the options granted were measured on a final basis at the end of the related service period and were recognized over the related service period using the straight line method. After the adoption of ASU 2018-07, the measurement date for non-employee awards is the date of the grant. The compensation expense for non-employees is recognized, without changes in the fair value of the award, over the requisite service period, which is the vesting period of the respective award. In the second quarter of 2018, as part of consulting agreements, the Company granted options to non-employees, as follows: 1) Options to a related party and a member of the Company’s advisory Board, exercisable to purchase 83,393 shares of common stock of the Company, at an exercise price of $0.0001 per share. The options were to vest as follows: 25% of the options will be exercisable on December 1, 2018, and the remaining 75% will be considered exercisable at the end of each subsequent three-month period thereafter, over the course of 12 quarters. These options expired during 2019 due to termination of the engagement with the related party. 2) Options to a related party and member of the Company’s advisory Board, exercisable to purchase 83,393 shares of common stock of the Company, at an exercise price of $0.0001 per share. The options were to vest as follows: 25% of the options will be exercisable on January 1, 2019, and the remaining 75% will be considered exercisable at the end of each subsequent three-month period thereafter, over the course of 12 quarters. These options expired during 2019 due to termination of the engagement with the related party. 3) Options to a related party, a member of the Company’s Board and its advisory Board, exercisable to purchase 436,349 shares of common stock of the Company, at an exercise price of $0.387 per share. The options would have become vested in accordance with the following vesting periods: 33.33% of the options will be exercisable on January 1, 2019, and the remaining 66.67% would have been considered exercisable at the end of each subsequent three-month period thereafter, over the course of 8 quarters. The options were waived and cancelled, by mutual consent, on November 14, 2018, following the resignation of the aforesaid related party from the Board. The following assumptions were applied in determining the options’ fair value on their grant date: Risk-free interest rate 2.65%-2.85 % Expected shares price volatility 70 % Expected option term (years) 5 Dividend yield - In 2017, the Company granted options to non-employees, as follows: 1) During January 2017 the Company granted to a non-employee warrants to purchase 100,000 of the Company’s common stock at an exercise price of $1.50 per share, exercisable for a period of 24 months commencing on the date of the agreement, which were fully vested on the date of the grant. The warrants expired on January 21, 2019. 2) During March 2017, the Company granted to non-employees options to purchase 521,065 of the Company’s common stock for an exercise price of $0.0001. The options granted were fully vested on the date of the grant and exercisable into the Company’s common stock at a 1:1 ratio for 5 years from the date of the grant. These options were waived and cancelled in the first quarter of 2020 in connection with the TechCare Transaction. The following assumptions were applied in determining the options’ fair value on their grant date: Risk-free interest rate 1.54 % Expected shares price volatility 70 % Expected option term (years) 2-5 Dividend yield - The Company based the risk-free interest rate on the U.S. Treasury yield curve. The expected term in years represents the period of time that the awards granted are expected to be outstanding. The assumption for dividend yield is zero because the Company has not historically paid dividends nor does it expect to do so in the foreseeable future. The volatility was based on the historical stock volatility of several peer companies, as the Company has limited trading history to use the volatility of its own common stock. A summary of the stock option activity for non-employees for the years ended December 31, 2019 and 2018: Number of Options Weighted Average Exercise Price U.S Dollar Options outstanding at December 31, 2017 621,065 0.2416 Granted 603,135 0.2800 Cancelled (436,349 ) 0.3870 Options outstanding at December 31, 2018 787,851 0.1905 Options exercisable at December 31, 2018 641,913 0.2338 Cancelled (266,786 ) 0.562 Options outstanding at December 31, 2019 521,065 0.0011 Options exercisable at December 31, 2019 521,065 0.0011 Stock-based compensation expenses in the amount of $12,468 and $13,006 are included in the Company’s statements of operations and comprehensive loss for the years ended December 31, 2019 and 2018, respectively, were recorded in marketing, general and administrative expenses. All options and warrants granted to employees and non-employees, except for options outstanding to purchase 311,544 shares of common stock of the Company, were waived and cancelled in the first quarter of 2020 in connection with the TechCare Transaction. On March 28, 2019 the Company filed a Registration Statement on Form S-8 to register 5,328,185 shares of Common Stock of the Company in connection with awards under the 2017 Plan and the 2018 Plan.

OEM Distribution Agreement

OEM Distribution Agreement	12 Months Ended
	Dec. 31, 2019
Contractors [Abstract]
OEM Distribution Agreement	NOTE 9: OEM DISTRIBUTION AGREEMENT On June 23, 2017, the Company entered into an OEM agreement (the “OEM Agreement”) with a medical device and wellness applications company based in the United States (the “OEM Distributor”), according to which the OEM Distributor would manufacture, distribute and sell the Company’s Novokid head lice treatment products in the United States, Canada, Brazil, Argentina, Costa Rica and Colombia, all on an exclusive basis, pursuant to and in accordance with the terms and conditions set forth in the OEM Agreement, including minimum royalties commitments. The OEM Distributor would be solely responsible for obtaining and maintaining approval from the US Food and Drug Administration (the “FDA”) and would bear all costs related to such approval. The Company, through its OEM Distributor, communicated with the FDA regarding Novokid’s designation as a medical device. An application to the FDA Office of Combination (OCP division) was prepared. On March 25, 2019, the Company received a notice of termination from the OEM Distributor. Accordingly, the Company did not proceed with the OEM Distributor. No FDA approval was obtained, hence, the Company did not generate any revenues from the OEM agreement. As part of the OEM Agreement, the OEM Distributor paid a royalty advance of $10,000 and an amount of $140,000 was held in an escrow account, until the Company completes certain milestones, as described in the OEM Agreement. The milestones were not achieved and the $140,000 was not paid to the Company. Also, as part of the OEM Agreement, the Company granted the OEM Distributor an option to purchase up to 9.09% of the Company’s common stock for a total consideration of up to $900,000, exercisable until January 15, 2018. The option expired on January 15, 2018.

China Joint Venture Agreement a

China Joint Venture Agreement and Subscription Agreement	12 Months Ended
	Dec. 31, 2019
China Joint Venture Agreement And Subscription Agreement
China Joint Venture Agreement and Subscription Agreement	NOTE 10: CHINA JOINT VENTURE AGREEMENT AND SUBSCRIPTION AGREEMENT On January 21, 2019 the Company entered into

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 11: INCOME TAXES a. Basis of taxation The Company and its subsidiary were taxed under the domestic tax laws of the jurisdiction of incorporation of each entity (United States and Israel). Losses before taxes on income for the years ended December 31, 2019 and 2018 were as follows: Year ended December 31, 2019 December 31, 2018 US dollars Israeli 1,623,155 2,125,364 Non-Israeli 250,980 31,710 $ 1,874,135 $ 2,157,074 b. Corporate tax rates The regular corporate tax rate in Israel was 23% in both 2019 and 2018. On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the “TCJA”), which among other things, reduced the federal corporate tax rate from 35% to 21%, effective January 1, 2018. The TCJA has had no impact on the Company’s consolidated financial statements for the years ended December 31, 2019 and 2018. c. Deferred Tax Assets The components of the Company’s deferred tax assets as of December 31, 2019 and 2018 were as follows: December 31, 2019 December 31, 2018 US dollars Individual components giving rise to the deferred tax assets are as follows: Tax losses carry forwards $ 1,959,070 $ 1,346,453 Provision for slow moving inventory 40,522 - Research and Development credit carry forwards 41,417 54,908 Gross deferred tax assets $ 2,041,009 $ 1,401,361 Valuation allowance (2,041,009 ) (1,401,361 ) Total deferred tax assets $ - $ - Change in valuation allowance for the year ended December 31, 2019 and 2018 was $639,648 and $370,175, respectively. The entire change was charged to tax expenses to offset the benefit from the recognition of deferred tax assets. d. Carryforward tax losses Carryforward tax losses of the Company in the U.S., as of December 31, 2019, amounted to approximately to $751 thousand. The TCJA also repealed the corporate alternative minimum tax for tax years beginning after December 31, 2017. Losses generated prior to January 1, 2018 will still be subject to the 20-year carryforward limitation and the alternative minimum tax. Carryforward tax losses of the Subsidiary as of December 31, 2019 amounted to approximately to approximately $7,725 thousand with no expiration date for these carryforward tax losses.

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Loss Per Share	NOTE 12: LOSS PER SHARE The following table sets forth the calculation of basic loss per share for the years indicated: Year ended December 31, 2019 2018 US dollar Numerator: Net loss attributable to common stockholders’ $ 2,174,135 $ 2,157,074 Denominator: Weighted average number of common stock outstanding 35,080,566 29,313,081 Weighted average number of fully vested outstanding options with an excessive price of $0.0001 2,392,712 3,163,113 37,473,278 32,476,194 Net loss per common stock: Basic $ (0.06 ) $ (0.07 ) The following table sets forth the calculation of diluted loss per share for the years indicated: Year ended December 31, 2019 2018 US dollar Numerator: Net loss attributable to common stockholders’ $ 2,174,135 $ 2,157,074 Income resulting from change in fair value of option liability, see also note 9 - 132,470 Loss for the year loss for diluted loss per share 2,174,135 2,289,544 Denominator: Weighted average number of common stock outstanding -Diluted: 37,473,278 32,607,583 Net loss per common stock: Diluted $ (0.06 ) $ (0.07 ) The computation of diluted net loss per share for the year ended December 31, 2019 excluded 10,344,828 preferred stock, because their inclusion would have an anti-dilutive effect on the diluted net loss per share.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	NOTE 13: FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amount of the Company’s financial instruments, including cash equivalents, accounts receivable and other current assets, accounts payable and accrued liabilities and note payable approximate their fair value, due to their short term nature and their carrying amounts approximates the amounts expected to be received or paid. A hierarchy has been established for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The Company accounts for option liability as Level 3 since its inputs are unobservable inputs for the liability. The following table is a reconciliation of the change for the financial liability where fair value measurement is estimated utilizing Level 3 inputs: 2019 2018 US dollar Fair value as of January 1, $ - $ 132,470 Initial recognition of option liability (see Note 8) recognized in statement of operations and comprehensive loss - - Change in fair value recognized in statement of operations and comprehensive loss - (132,470 ) Fair value as of December 31, $ - $ -

Commitments

Commitments	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments	NOTE 14: COMMITMENTS a. Novomic leased office and warehouse space, under an operating lease. Novomic entered into a new lease for a period of one year ending on November 30, 2020 with the option to terminate with 90 days’ prior notice, and the option to extend for an additional year by giving 90 days’ notice prior to the expiration of the first year. Office lease payments for the years ended December 31, 2019 and December 31, 2018, under the above-mentioned agreement, were approximately $18.5 thousand and $23 thousand respectively. Effective as of the Novomic Divestment, Novomic Ltd and not TechCare Corp. will be solely responsible for all commitments under the lease.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 15: RELATED PARTY TRANSACTIONS a. On November 11, 2014, the Company entered into a consulting agreement with Mr. Yossef De-Levy, a member of the Company’s Board. Pursuant to the consulting agreement, Mr. De-Levy received a gross monthly amount of NIS 5,000, which was updated on May 31, 2015 to 10,000 (approximately $2,900). The foregoing payment was in addition to, and independent of, the fee that Mr. De-Levy was entitled to receive for continued services as a member of the Board. In March 2019 and April 2019, the Company entered into an amendment to the consulting agreement, according to which the monthly retainer was waived commencing on November 15, 2018, through December 31, 2019. The Company recorded the expense against equity. The consulting agreement was terminated on March 16, 2020 and the monthly retainer from December 31, 2019 was waived. b. On December 31, 2015, the Company entered into a consulting agreement with Zvi Yemini, and with his affiliated entity Y.M.Y Industry Ltd. (“YMY”). Zvi Yemini served as Chairman of the Board of Directors until August 13, 2019, and as a board member until November 14, 2019, and as Chief Executive Office from February 15, 2019 until November 14, 2019. Pursuant to the consulting agreement, Mr. Yemini received a gross monthly amount of NIS 24,000 (approximately $6,200). The foregoing payment was in addition to, and independent of, the fee that Mr. Yemini was entitled to receive for continued services as a member of the Board. On February 22, 2017, the Company signed an amendment to the original agreement with Mr. Yemini and YMY. Pursuant to the amendment, Mr. Yemini’s monthly payment was increased to NIS 45,000 (approximately $13,000) starting February 2017. In March 2019 and April 2019, the Company entered into an amendment to the consulting agreement, according to which the monthly retainer was waived commencing on November 15, 2018 through December 31, 2019. The Company recorded the expense against equity. The consulting agreement was terminated on November 14, 2019, which was also the effective date of Zvi Yemeni’s resignation as a director of the Company and of his resignation as an officer of the Company. c. On July 31, 2016, the Company entered into a consulting agreement with Mr. Oren Traistman, who was a member of the Board until February 27, 2020, including Chairman of the Board from August 13, 2019, and acting principal executive officer from November 14, 2019 until February 27, 2020. Pursuant to the consulting agreement, Mr. Traistman received a gross monthly amount of NIS 10,000 (approximately $2,900). In March 2019 and April 2019, the Company entered into an amendment to the consulting agreement, according to which the monthly retainer was waived commencing on November 15, 2018 through December 31, 2019. The Company recorded the expense against equity. The consulting agreement was terminated on March 16, 2020 and the monthly retainer from December 31, 2019 was waived. d. On December 31, 2017, the Company entered into a consulting agreement with Mr. Ran Tuttnauer, a member of the advisory Board. Pursuant to the consulting agreement, Mr. Tuttnauer received a gross monthly amount of $2,000. In March 2019, the Company entered into an amendment to the consulting agreement, pursuant to which the monthly retainer was waived commencing on November 15, 2018. In April 2019 the consulting agreement was terminated. The Company recorded the expense against equity. e. On April 28, 2019, the Company entered into a form of Securities Purchase Agreement with each of Y.M.Y. Industry Ltd. (“YMY”), Traistman Radziejewski Fundacja Ltd. (“TRF”) and Microdel Ltd. (together with YMY and TRF, the “Investors”) relating to an offering of an aggregate of 1,229,508 shares of the Company’s common stock at a purchase price of $0.183 per share for aggregate gross proceeds of approximately $225,000. In addition, the Company granted the Investors an option, for a period of twelve months, to purchase up to an additional 375,001 shares of common stock at a price per share of $0.60, for additional aggregate consideration of $225,000. The closing of the offering took place on April 29, 2019. f. On August 20, 2019, the Company entered into an additional form of securities purchase agreement with YMY and TRF, relating to an offering of an aggregate of 8,275,862 shares of the Company’s newly designated Series A Convertible Preferred Stock at a purchase price of $0.029 per share for aggregate gross proceeds of approximately $240,000. In addition, the Company granted YMY and TRF an option, for a period of twelve months, to purchase an additional 400,000 Series A Convertible Preferred Stock, in the aggregate, at a price per share of $0.60, for additional aggregate consideration of $240,000. The closing of the offering took place on August 29, 2019. g. On October 23, 2019, Novomic appointed Idan Traitsman to serve as the Chief Executive Officer of Novomic, effective immediately. In connection with Mr. Traitsman’s appointment, the Company agreed to pay Mr. Traitsman a monthly salary of NIS 10,000 (approximately $2,800) plus VAT. Idan Traistman is the brother of Oren Traistman, who served as a director of the Company until February 27, 2020. h. On November 17, 2019, the Company entered into a form of securities purchase agreement with YMY and TRF, relating to an offering of an aggregate of 2,068,966 shares of the Company’s newly designated Series A Convertible Preferred Stock at a purchase price of $0.029 per share for aggregate gross proceeds of approximately $60,000 in 2019 and 931,034 shares of the Company’s newly designated Series A Convertible Preferred Stock at a purchase price of $0.029 per share for aggregate gross proceeds of approximately $27,000 in 2020. In addition, the Company granted YMY and TRF an option, for a period of twelve months, to purchase up to an additional 100,000 Series A Convertible Preferred Stock, in the aggregate, at a price per share of $0.60, for additional aggregate consideration of $60,000 with respect to the 2019 purchase and 45,000 Series A Convertible Preferred Stock, in the aggregate, at a price per share of $0.60, for additional aggregate consideration of $27,000 with respect to the 2020 purchase.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Event	NOTE 16: SUBSEQUENT EVENT See Note 1 with regard to the TechCare Transaction. On April 1, 2020 the Company entered into a Convertible Note Purchase Agreement (the “CL Agreement”) with Citrine S A L Investment & Holdings Ltd, WealthStone Private Equity Ltd, WealthStone Holdings Ltd, Golden Holdings Neto Ltd, Beezz Home Technologies Ltd, Citrine Biotech 5 LP, Citrine High Tech 6 LP, Citrine High Tech 7 LP, Citrine 8 LP, Citrine 9 LP and Citrine Biotech 10 LP (together, the “Buyer”), all of which are affiliated with the Company. Under the CL Agreement, the Buyer agrees to purchase and the Company agrees to issue and sell, for up to an aggregate principal amount of $1,800 thousand, notes convertible into shares of common stock of the Company (the “Notes”), for a period starting on April 1, 2020 and ending upon the earlier of (i) 6 months thereafter and (ii) the consummation of a public offering by the Company. The Notes will bear an annual interest rate of six percent (6%) with respect to amounts paid that are used for working capital purposes of the Company, provided that amounts paid that are used for investment activities of the Company may be subject to different interest rates. The conversion price per share of Common Stock shall equal 85% multiplied by the market price (as defined in the Notes), representing a discount of 15%. Each Note will mature 18 months following the payment date. On April 19, 2020, the Company received an investment amount of $170,000 in connection with this agreement.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Techcare, and its subsidiary, Novomic. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates using assumptions that affect the reported amounts of assets and liabilities and related disclosures at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates, and such differences may have a material impact on the Company’s financial statements. As applicable to these consolidated financial statements, the most significant estimate relates to the assumptions underlying stock-based compensation, refund liability, inventories measurement including inventory subject to refund and accrual for slow moving inventory, and the recoverability of long-lived assets. Coronavirus Disease 2019 (COVID-19) is a factor which may cause actual results to differ from estimates. COVID-19 is contributing to a general slowdown in the global economy and may affect the Company’s business, results of operations, financial condition and its future strategic plans. At this time, the extent to which the COVID-19 may impact the Company’s financial condition or results of operations is uncertain.
Functional Currency and Foreign Currency Translation and Transactions	Functional Currency and Foreign Currency Translation and Transactions. The currency of the primary economic environment in which the operations of the Company and its subsidiary were conducted is the New Israeli Shekel (“NIS”). The presentation currency of the financial statements is the U.S. dollar. Assets and liabilities are translated at year-end exchange rates, while revenues and expenses are translated at actual exchange rates during the year. Differences resulting from translation are presented in equity, under accumulated other comprehensive income (loss). Gains and losses arising from foreign currency transactions of monetary balances denominated in non-functional currencies are reflected in financial income (expense), net in the consolidated statements of operations and comprehensive loss. Financial expenses (income), net in the consolidated statements of operations and comprehensive loss comprised mainly of exchange rate differentials.
Cash and Cash Equivalents	Cash and Cash Equivalents All highly liquid investments with original maturities of three months or less when acquired, that are not restricted as to withdrawal or use, are considered to be cash or cash equivalents.
Accounts Receivable	Accounts receivable The balance of accounts receivable includes amounts due from distributors for products sold in the ordinary course of business, net of commissions earned. If payment is due based on payment terms with one year or less, they are classified as current assets. If not, they are presented as non-current assets.
Inventories	Inventories Inventory is measured at the lower of cost or net realizable value. The cost is determined on the “first in-first out” basis. Inventory costs consist of materials, direct labor and overhead. Net realizable value is an estimated selling price in the ordinary course of business less applicable selling expenses. Provisions for potentially obsolete or slow-moving inventory are made based on management’s analysis of inventory levels and historical obsolescence. The Company periodically assesses inventory slow moving and reduces the carrying value by an amount equal to the differences between its cost and the net realizable value. The net realizable value is primarily estimated based on future demand forecasts, as well as, historical sales trends, product life cycle status and product development plans. The Company provided inventory write-downs for slow moving in amounts of $176 thousands and $ 0 as of December 31, 2019 and 2018, respectively.
Property, plant and Equipment	Property, plant and Equipment Property, plant and equipment is stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, or in the case of leasehold improvements, the shorter of the lease term (including any renewal periods, if appropriate) or the estimated useful life of the asset. Repairs and maintenance are charged to expense during the financial period in which they are incurred. Depreciation lives are as follows: Years Computers and software 3 Electronic equipment 7 Office furniture and equipment 14-15 Machinery and equipment mainly 5 Leasehold improvements are amortized by the straight line method over the term of the lease, which is shorter than the estimated useful life of the improvements.
Impairment of Long-lived assets	Impairment of long-lived assets Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. In the event that the sum of the expected future undiscounted cash flows expected to be generated by the long-lived assets is less than the carrying amount of such assets, an impairment charge would be recognized and the assets would be written down to their estimated fair values. During the years ended 2019 and 2018, no impairment was recorded.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. A hierarchy has been established for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that are developed using market data, such as publicly available information about actual events or transactions, and that reflect the assumptions that market participants would use when pricing the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability. The fair value hierarchy categorizes into three levels. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity can access at the measurement date. Level 2 inputs include inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1 inputs) and the lowest priority to unobservable inputs (Level 3 inputs). Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
Revenue Recognition	Revenue Recognition Effective January 1, 2018, the Company adopted a new accounting standard related to the recognition of revenue in contracts with customers. Since the Company had no revenues prior to January 1, 2018, the adoption of the standard did not impact the Company’s financial statements. The Company derives revenues from sales of its Novokid product directly or indirectly through its distributors in the United Kingdom, Europe and Israel. The Company determines revenue recognition through the following steps: ● Identification of the contract, or contracts, with a customer. ● Identification of the performance obligations in the contract. ● Determination of the transaction price. ● Allocation of the transaction price to the performance obligations in the contract. ● Recognition of revenue when, or as, the Company satisfies a performance obligation. Revenue is measured as the amount of consideration expected to be received in exchange for transferring goods to the end customer or to the distributor. The Company also considers products that might be returned mostly based on the terms stipulated in the agreements with its distributors. The Company recognizes the amount received or receivable that is expected to be returned as a refund liability, representing its obligation to return the clients’ consideration. The Company also defers the associated costs of the refund liability and recognize it as inventory subject to refund. The Company reports revenue net of any revenue based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions. Revenue from products are recognized when the customer or the distributor has obtained control of the goods (for the Company’s arrangements, this is at a point in time of revenue recognition) based on the shipping terms. The Company recognizes revenue on sales to distributors upon shipment of the goods, when the distributor has economic substance apart from the Company and the distributor is considered the principal for the transaction with the end-user client.
Research and Development	Research and Development Research and development expenses are expensed as incurred, and consist primarily of personnel, facilities, equipment and supplies for research and development activities.
Advertising costs	Advertising costs Advertising expenses are expended as incurred and were approximately $99 thousand and $369 thousand for the years ended December 31, 2019 and 2018, respectively.
Loss Per Share	Loss per Share Loss per share is based on the loss that is attributed to the stockholders holding common stock divided by the weighted average number of common stock outstanding and fully vested outstanding options granted to employees and non-employees with an exercise price of $0.0001 for the reported periods. For purposes of the calculation of the diluted loss per share, the Company adjusts the loss that is attributed to the holders of the Company’s common stock, and the weighted average number of common stock assuming conversion of all of the dilutive potential stock using the treasury stock method. The potential stock are taken into account only if their effect is dilutive (increases loss per share).
Concentration of credit risks	Concentration of credit risks Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. The Company’s cash and cash equivalents were invested with major banks in Israel and the United States. Generally, these investments could be redeemed upon demand and the Company believed that the financial institutions that held the Company’s cash deposits were financially sound and, accordingly, bore minimal risk. The Company’s accounts receivable were mainly derived from sales to its Israeli distributor.
Beneficial Conversion Feature ("BCF")	Beneficial Conversion Feature (“BCF”) When the Company issues redeemable convertible preferred stock, if the stock price is lower than the effective redeemable value on the measurement date, the conversion feature is considered “beneficial” to the holder. If there is no contingency, this difference is treated as issued equity and is credited to additional paid in capital. The resulting discount on the redeemable convertible preferred shares is accreted over the remaining period through the earlier date of redemption of those shares, using the effective yield method.
Stock-Based Compensation	Stock-Based Compensation Stock-Based Compensation to employees, officers and directors The Company measures and recognizes compensation expenses for its equity classified stock-based awards to employees, including stock-based option awards under its plan based on estimated fair values on the grant date. The Company calculates the fair value of stock-based option awards on the grant date using the Black-Scholes option pricing model. The option-pricing model requires a number of assumptions, of which the most significant are the stock price volatility and the expected option term. For the years ended December 31, 2019 and 2018, the volatility was based on the historical stock volatility of several peer companies, as the Company has limited trading history to use the volatility of its own common stock. The expected option term is calculated using the simplified method, as the Company has no historical share option exercise experience which can provide a reasonable basis to estimate its expected option term. The interest rate for periods within the expected term of the award is based on the U.S. Treasury yield curve in effect at the time of the grant. The Company’s expected dividend rate is zero, since the Company does not currently pay cash dividends on its stock and does not anticipate doing so in the foreseeable future. Each of the above factors require the Company to use judgment and make estimates in determining the percentages and time periods used for the calculation. If the Company were to use different percentages or time periods, the fair value of stock-based option awards could be materially different. The Company recognizes stock-based compensation cost for option awards based on the straight line method over the requisite service period. Stock-Based Compensation to non-employees Options and Warrants In June 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-07, “Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting” (“ASU 2018-07”). The Company early adopted ASU 2018-07 commencing on January 1, 2018, with no material impact on its consolidated financial statements. Prior to the adoption of ASU 2018-07, stock options issued to consultants and other non-employees, as compensation for services provided to the Company, were accounted for based upon the fair value of the options. The fair value of the options granted were measured on a final basis at the end of the related service period and were recognized over the related service period using the straight line method. After the adoption of ASU 2018-07, the measurement date for non-employee awards is the date of the grant. The compensation expense for non-employees is recognized, without changes in the fair value of the award, over the requisite service period, which is the vesting period of the respective award.
Income Taxes	Income Taxes The Company and its subsidiary were subject to income taxes in the jurisdictions in which they operated. The Company’s provision for income taxes is based on statutory income tax rates in the tax jurisdictions where it operates, permanent differences between financial reporting and tax reporting, and available credits and incentives. Deferred taxes are determined utilizing the “asset and liability” method based on the estimated future tax effects of temporary differences between the carrying amount and tax bases of assets and liabilities under the applicable tax laws, and on effective tax rates in effect when the deferred taxes are expected to be settled or realized. Deferred taxes for each jurisdiction are presented as a noncurrent net asset or liability, net of any valuation allowances. The Company may incur an additional tax liability in the event of intercompany dividend distributions by its subsidiary. Such additional tax liability in respect of this foreign subsidiary has not been provided for in these financial statements as it was the Company’s policy to permanently reinvest the subsidiary earnings and to consider distributing dividends only in connection with a specific tax opportunity that may arise. The Company recognizes liabilities for uncertain tax positions only if it is more likely than not that the tax position will be sustained on examination by the tax authority based on the merits of the position. It is inherently difficult and subjective to estimate such amounts, as the Company has to determine the probability of various possible outcomes. The Company reevaluate these uncertain tax positions based on factors including, but not limited to, changes in facts or circumstances, changes in tax law or an effective settlement of audit issues. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to a tax provision. Taxes that would apply in the event of disposal of investments in a foreign subsidiary have not been taken into account in computing the deferred taxes.
Valuation Allowances	Valuation Allowances Valuation allowances are provided unless it is more likely than not that all or a portion of the deferred tax asset will be realized. In the determination of the appropriate valuation allowances, the Company considers future reversals of existing taxable temporary differences, the most recent projections of future business results, prior earnings history, carryback and carry forward and prudent tax strategies that may enhance the likelihood of realization of a deferred tax asset. Assessments for the realization of deferred tax assets made at a given balance sheet date are subject to change in the future, particularly if earnings of a subsidiary are significantly higher or lower than expected, or if the Company takes operational or tax positions that could impact the future taxable earnings of a subsidiary. Given the Company and subsidiary losses, a full valuation allowance has been provided with respect to its deferred tax assets.
Comprehensive Income (loss)	Comprehensive Income (loss) The Company complies with ASC 220, “Comprehensive Income,” which establishes rules for the reporting and display of comprehensive income (loss) and its components. The Company reports the financial impact of translating its foreign subsidiary financial statements from functional currency to reporting currency as a component of other comprehensive income (loss).
Contingent Liabilities	Contingent Liabilities Management applies the guidance in Accounting Standards Codification (“ASC”) 450-20-25 when assessing losses resulting from contingencies. If the assessment of a contingency indicates that it is probable that a loss has been incurred and the amount of the liability can be reasonably estimated, then the Company would record an accrued expense in the Company’s financial statements. If the assessment indicates that a potential loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss, if determinable, is disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless material or they involve guarantees in which case the guarantee would be disclosed.
Leases	Leases In February 2016, the Financial Accounting Standards Board issued Accounting Standards Update 2016-02 “Leases.” The guidance establishes a right-of-use (“ROU”) model that requires a lessee to recognize an ROU asset and lease liability on the balance sheet for all leases. Leases are classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The guidance became effective on January 1, 2019. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. The Company adopted the new accounting standard Accounting Standards Codification 842 “Leases,” and all the related amendments, on January 1, 2019 and used the standard’s effective date as the Company’s date of initial application. Consequently, financial information was not updated and the disclosures required under the new standard are not provided for dates and periods before January 1, 2019. The new lease standard provides practical expedients for an entity’s ongoing accounting. The Company elected the short-term lease recognition exemption for all leases with a term shorter than 12 months. This means, for those leases, the Company does not recognize ROU assets or lease liabilities, including not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in transition. The Company also elected the practical expedient to not separate lease and non-lease components for all of the Company leases. On January 1, 2019, the Company recognized ROU assets of approximately $83 thousand and lease liabilities of approximately $83 thousand for its operating leases of real estate and vehicles. The adoption of this standard did not have a material impact on the Company’s consolidated statements of income and consolidated statements of cash flows.

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of Estimated Useful Lives Property Plant and Equipment	Depreciation lives are as follows: Years Computers and software 3 Electronic equipment 7 Office furniture and equipment 14-15 Machinery and equipment mainly 5

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
Schedule of Other Receivables	Other receivables consisted of the following: December 31, 2019 December 31, 2018 US dollars Prepaid expenses $ 6,651 $ 51,110 VAT Institutions and other 11,871 121,971 Advanced for suppliers - 3,502 $ 18,522 $ 176,583

Property Plant and Equipment (T

Property Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property Plant and Equipment	Property, plant and equipment, consists of the following: December 31, 2019 December 31, 2018 US dollars Computer and software $ 19,396 $ 15,840 Electronic equipment 15,337 11,815 Office furniture and equipment 10,075 9,290 Leasehold improvements 5,100 4,702 Machinery and equipment 207,095 185,394 $ 257,003 $ 227,041 Accumulated depreciation and amortization (101,348 ) (65,640 ) Property and equipment, net $ 155,655 $ 161,401

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consists of the following: December 31, 2019 December 31, 2018 US dollars Accounts payable $ 83,794 $ 63,935 Related parties – refer also to Note 14 3,547 25,506 Accrued expenses 15,105 39,449 Professional services 80,867 66,378 Payroll liabilities 40,528 36,043 $ 223,841 $ 231,311

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2019
Schedule of Warrant Repurchase	Warrants granted Exercise price Expiration date 70,000 $ 0.60 June 17, 2019 (expired) 416,667 $ 0.60 June 27, 2019 (expired) 416,667 $ 0.60 August 7, 2019 (expired) 83,333 $ 0.60 August 7, 2019 (expired) 166,667 $ 0.60 August 7, 2019 (expired) 50,000 $ 0.60 August 21, 2019 (expired) 416,667 $ 0.60 October 27, 2019 (expired) 833,333 $ 0.60 November 13, 2019 (expired) 375,001 $ 0.60 April 29, 2020* 400,000 $ 0.60 August 29, 2020* 100,000 $ 0.60 November 17, 2020* *cancelled in the first quarter of 2020 in connection with the TechCare Transaction.
Employees, Officers and Directors [Member]
Schedule of Fair Values of Stock Options	The following assumptions were applied in determining the options’ fair value on their grant date: Risk-free interest rate 1.54 % Expected shares price volatility 70 % Expected option term (years) 2.5 Dividend yield -
Schedule of Stock Option Activity	A summary of the stock option activity for employees and directors for the years ended December 31, 2019 and 2018: Number of Options Weighted Average Exercise Price U.S Dollar Options outstanding at December 31, 2019 1,842,647 0.0001 Options exercisable at December 31, 2019 1,842,647 0.0001 Options outstanding at December 31, 2018 2,640,334 0.0001 Options exercisable at December 31, 2018 2,640,334 0.0001 Options outstanding at December 31, 2017 2,640,334 0.0001 Options exercisable at December 31, 2017 2,640,334 0.0001
Non Employees [Member]
Schedule of Fair Values of Stock Options	The following assumptions were applied in determining the options’ fair value on their grant date: Risk-free interest rate 2.65%-2.85 % Expected shares price volatility 70 % Expected option term (years) 5 Dividend yield - The following assumptions were applied in determining the options’ fair value on their grant date: Risk-free interest rate 1.54 % Expected shares price volatility 70 % Expected option term (years) 2-5 Dividend yield -
Schedule of Stock Option Activity	A summary of the stock option activity for non-employees for the years ended December 31, 2019 and 2018: Number of Options Weighted Average Exercise Price U.S Dollar Options outstanding at December 31, 2017 621,065 0.2416 Granted 603,135 0.2800 Cancelled (436,349 ) 0.3870 Options outstanding at December 31, 2018 787,851 0.1905 Options exercisable at December 31, 2018 641,913 0.2338 Cancelled (266,786) 0.562 Options outstanding at December 31, 2019 521,065 0.0011 Options exercisable at December 31, 2019 521,065 0.0011

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Loss Before Taxes on Income	The Company and its subsidiary were taxed under the domestic tax laws of the jurisdiction of incorporation of each entity (United States and Israel). Losses before taxes on income for the years ended December 31, 2019 and 2018 were as follows: Year ended December 31, 2019 December 31, 2018 US dollars Israeli 1,623,155 2,125,364 Non-Israeli 250,980 31,710 $ 1,874,135 $ 2,157,074
Schedule of Deferred Tax Assets	The components of the Company’s deferred tax assets as of December 31, 2019 and 2018 were as follows: December 31, 2019 December 31, 2018 US dollars Individual components giving rise to the deferred tax assets are as follows: Tax losses carry forwards $ 1,959,070 $ 1,346,453 Provision for slow moving inventory 40,522 - Research and Development credit carry forwards 41,417 54,908 Gross deferred tax assets $ 2,041,009 $ 1,401,361 Valuation allowance (2,041,009 ) (1,401,361 ) Total deferred tax assets $ - $ -

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Loss Per Share	The following table sets forth the calculation of basic loss per share for the years indicated: Year ended December 31, 2019 2018 US dollar Numerator: Net loss attributable to common stockholders’ $ 2,174,135 $ 2,157,074 Denominator: Weighted average number of common stock outstanding 35,080,566 29,313,081 Weighted average number of fully vested outstanding options with an excessive price of $0.0001 2,392,712 3,163,113 37,473,278 32,476,194 Net loss per common stock: Basic $ (0.06 ) $ (0.07 ) The following table sets forth the calculation of diluted loss per share for the years indicated: Year ended December 31, 2019 2018 US dollar Numerator: Net loss attributable to common stockholders’ $ 2,174,135 $ 2,157,074 Income resulting from change in fair value of option liability, see also note 9 - 132,470 Loss for the year loss for diluted loss per share 2,174,135 2,289,544 Denominator: Weighted average number of common stock outstanding -Diluted: 37,473,278 32,607,583 Net loss per common stock: Diluted $ (0.06 ) $ (0.07 )

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of Reconciliation of Change Fair Value Measurement Estimated Utilizing Level 3 Inputs	The following table is a reconciliation of the change for the financial liability where fair value measurement is estimated utilizing Level 3 inputs: 2019 2018 US dollar Fair value as of January 1, $ - $ 132,470 Initial recognition of option liability (see Note 8) recognized in statement of operations and comprehensive loss - - Change in fair value recognized in statement of operations and comprehensive loss - (132,470 ) Fair value as of December 31, $ - $ -

Nature of Operations and Summ_4

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Mar. 05, 2020	Jan. 06, 2020	Nov. 21, 2019	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2019	Jan. 02, 2019
Accumulated losses				$ (10,602,292)	$ (8,728,157)	$ 10,600,000
Inventory written down				176,000	0
Impairment of long-lived assets
Advertising expenses				$ 99,000	369,000
Options exercise price				$ 0.0001
Right of use asset				$ 14,502			$ 83,000
Lease liability				$ 7,962			$ 83,000
Citrine S A L Investment & Holdings Ltd [Member]
Capital stock description			holding 95% of the fully diluted capital stock of the Company, and the sale by the Company of 90% of its shares in Novomic.
Traistman Radziejewski Fundacja Ltd. [Member] | Subsequent Event [Member]
Capital stock description	Citrine S A L Investment & Holdings Ltd and its group of related persons and entities to become owners of 90.6% of the fully diluted capital stock of the Company, and resulting in a change of control of the Company. The Company is working to complete the issuance and sale of a number of shares equal after the issuance to up to 95% of the share capital of the Company by amending its Certificate of Incorporation to increase its authorized share capital and then issuing additional shares.	The sale of 90% of the shares in Novomic to Traistman Radziejewski Fundacja Ltd, which is expected to be completed during May 2020 (the "Novomic Divestment"), and for the issuance and sale of a number of shares equal after the issuance to 95% of the fully diluted capital stock of the Company to Citrine S A L Investment & Holdings Ltd and a group of related persons and entities

Nature of Operations and Summ_5

Nature of Operations and Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives Property Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2019
Computers and Software [Member]
Property, Plant and Equipment, Useful Life	3 years
Electronic Equipment [Member]
Property, Plant and Equipment, Useful Life	7 years
Office Furniture and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	14 years
Office Furniture and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	15 years
Machinery and Equipment [Member]
Property, Plant and Equipment, Useful Life	5 years

Other Receivables - Schedule of

Other Receivables - Schedule of Other Receivables (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Other Receivables - Schedule Of Other Receivables
Prepaid expenses	$ 6,651	$ 51,110
VAT Institutions and other	11,871	121,971
Advanced for suppliers		3,502
Other receivables	$ 18,522	$ 176,583

Property Plant and Equipment (D

Property Plant and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation and amortization expenses	$ 30,000	$ 24,000

Property Plant and Equipment -

Property Plant and Equipment - Schedule of Property Plant and Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Property and equipment, gross	$ 257,003	$ 227,041
Accumulated depreciation and amortization	(101,348)	(65,640)
Property and equipment, net	155,655	161,401
Computer and Software [Member]
Property and equipment, gross	19,396	15,840
Electronic Equipment [Member]
Property and equipment, gross	15,337	11,815
Office Furniture and Equipment [Member]
Property and equipment, gross	10,075	9,290
Leasehold Improvements [Member]
Property and equipment, gross	5,100	4,702
Machinery and Equipment [Member]
Property and equipment, gross	$ 207,095	$ 185,394

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Accounts payable and accrued expenses	$ 223,841	$ 231,311
Accounts Payable [Member]
Accounts payable and accrued expenses	83,794	63,935
Related Parties [Member]
Accounts payable and accrued expenses	3,547	25,506
Accrued Expenses [Member]
Accounts payable and accrued expenses	15,105	39,449
Professional Services [Member]
Accounts payable and accrued expenses	80,867	66,378
Payroll Liabilities [Member]
Accounts payable and accrued expenses	$ 40,528	$ 36,043

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Notes payable	$ 123,494	$ 80,026
NIS [Member]
Notes payable	$ 426,795	$ 307,700

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Mar. 28, 2019	Dec. 31, 2017	Mar. 31, 2017	Jan. 31, 2017	Jun. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Aug. 20, 2019
Preferred stock, shares authorized						37,586,206	10,000,000
Preferred stock, shares issued
Preferred stock aggregate amount						$ 300,000	$ 300,000
Preferred stock, par value						$ 0.0001	$ 0.0001
Common stock, shares issued						35,449,398	33,212,036
Stock-based compensation						$ 12,468	$ 13,006
2017 Plan and 2018 Plan [Member]
Stock issued in connection with awards	5,328,185
Employees [Member]
Number of shares granted		869,596
Options exercise price		$ 0.0001
Options granted exercisable term		2 years 6 months
Non-Employees [Member]
Warrants exercisable, exercise price per share				$ 1.50
Warrants exercisable, expiry date				Jan. 21, 2019
Number of warrants exercisable to purchase common stock				100,000
Number of shares granted			521,065				603,135
Options exercise price			$ 0.0001				$ 0.2800
Options granted exercisable term			5 years
Non-Employees [Member] | Consulting Agreement [Member]
Number of shares granted					83,393
Options exercise price					$ 0.0001
Stock based compensation vesting rights					The options vest as follows: 25% of the options will be exercisable on December 1, 2018, and the remaining 75% will be considered exercisable at the end of each subsequent three-month period thereafter, over the course of 12 quarters.
Share based compensation vesting percentage					25.00%
Non-Employees [Member] | Consulting Agreement One [Member]
Number of shares granted					83,393
Options exercise price					$ 0.0001
Stock based compensation vesting rights					The options were to vest as follows: 25% of the options will be exercisable on January 1, 2019, and the remaining 75% will be considered exercisable at the end of each subsequent three-month period thereafter, over the course of 12 quarters.
Share based compensation vesting percentage					25.00%
Non-Employees [Member] | Consulting Agreement Two [Member]
Number of shares granted					436,349
Options exercise price					$ 0.387
Stock based compensation vesting rights					The options would have become vested in accordance with the following vesting periods: 33.33% of the options will be exercisable on January 1, 2019, and the remaining 66.67% would have been considered exercisable at the end of each subsequent three-month period thereafter, over the course of 8 quarters.
Share based compensation vesting percentage					33.33%
Employees and Non-employees [Member]
Purchase of common stock						311,544
Common Stock [Member] | Investors [Member]
Proceeds from share capital, aggregate amount						$ 775,000	$ 2,372,000
Shares issued price per share						$ 0.261
Warrants exercisable, exercise price per share						$ 0.60	$ 0.60
Warrants exercisable, expiry date						Nov. 17, 2020	Nov. 13, 2019
Proceeds from issuance of common stock						$ 250,000
Common stock, shares issued						957,854
Common Stock [Member] | Investors One [Member]
Shares issued price per share						$ 0.183
Warrants exercisable, exercise price per share						$ 0.60
Warrants exercisable, expiry date						Apr. 20, 2020
Proceeds from issuance of common stock						$ 225,000
Common stock, shares issued						1,229,508
Number of warrants exercisable to purchase common stock						375,001
Classes of warrant shares issued in transaction						$ 225,000
Maximum [Member] | Common Stock [Member] | Investors [Member]
Shares issued price per share							$ 0.387
Minimum [Member] | Common Stock [Member] | Investors [Member]
Shares issued price per share							$ 0.261
Series A convertible Preferred Stock [Member] | Investors Two [Member]
Preferred stock, shares issued						10,344,828
Preferred stock aggregate amount						$ 300,000
Shares issued price per share						$ 0.029
Warrants exercisable, exercise price per share						$ 0.60
Number of warrants exercisable to purchase common stock						500
Classes of warrant shares issued in transaction						$ 300,000
Series A convertible Preferred Stock [Member] | Investors Two [Member] | Period One [Member]
Warrants exercisable, expiry date						Aug. 29, 2020
Number of warrants exercisable to purchase common stock						400
Series A convertible Preferred Stock [Member] | Investors Two [Member] | Period Two [Member]
Warrants exercisable, expiry date						Nov. 17, 2020
Number of warrants exercisable to purchase common stock						100
Series A convertible Preferred Stock [Member] | Maximum [Member]
Preferred stock, shares authorized								12,413,794
Preferred stock, shares issued								10,344,828

Stockholders' Equity - Schedul

Stockholders' Equity - Schedule of Warrant Repurchase (Details)	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Exercise Price One [Member]
Warrants granted | shares	70,000
Exercise price | $ / shares	$ 0.60
Expiration date	Jun. 17, 2019
Exercise Price Two [Member]
Warrants granted | shares	416,667
Exercise price | $ / shares	$ 0.60
Expiration date	Jun. 27, 2019
Exercise Price Three [Member]
Warrants granted | shares	416,667
Exercise price | $ / shares	$ 0.60
Expiration date	Aug. 7, 2019
Exercise Price Four [Member]
Warrants granted | shares	83,333
Exercise price | $ / shares	$ 0.60
Expiration date	Aug. 7, 2019
Exercise Price Five [Member]
Warrants granted | shares	166,667
Exercise price | $ / shares	$ 0.60
Expiration date	Aug. 7, 2019
Exercise Price Six [Member]
Warrants granted | shares	50,000
Exercise price | $ / shares	$ 0.60
Expiration date	Aug. 21, 2019
Exercise Price Seven [Member]
Warrants granted | shares	416,667
Exercise price | $ / shares	$ 0.60
Expiration date	Oct. 27, 2019
Exercise Price Eight [Member]
Warrants granted | shares	833,333
Exercise price | $ / shares	$ 0.60
Expiration date	Nov. 13, 2019
Exercise Price Nine [Member]
Warrants granted | shares	375,001
Exercise price | $ / shares	$ 0.60
Expiration date	Apr. 29, 2020	[1]
Exercise Price Ten [Member]
Warrants granted | shares	400,000
Exercise price | $ / shares	$ 0.60
Expiration date	Apr. 29, 2020	[1]
Exercise Price Eleven [Member]
Warrants granted | shares	100,000
Exercise price | $ / shares	$ 0.60
Expiration date	Nov. 17, 2020	[1]
[1]	cancelled in the first quarter of 2020 in connection with the TechCare Transaction.

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Fair Values of Stock Options (Details)	3 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2019	Dec. 31, 2018
Employees, Officers and Directors [Member]
Risk-free interest rate		1.54%
Expected shares price volatility		70.00%
Expected option term (years)		2 years 6 months
Dividend yield		0.00%
Non Employees [Member]
Expected shares price volatility	70.00%
Expected option term (years)	5 years
Dividend yield	0.00%
Non Employees [Member] | Minimum [Member]
Risk-free interest rate	2.65%
Non Employees [Member] | Maximum [Member]
Risk-free interest rate	2.85%
Non-Employees [Member]
Risk-free interest rate			1.54%
Expected shares price volatility			70.00%
Dividend yield			0.00%
Non-Employees [Member] | Minimum [Member]
Expected option term (years)			2 years
Non-Employees [Member] | Maximum [Member]
Expected option term (years)			5 years

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of Stock Option Activity (Details) - $ / shares	1 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employees, Officers and Directors [Member]
Number of Options outstanding, beginning balance		2,640,334	2,640,334	2,640,334
Number of Options, Granted
Number of Options, Cancelled
Number of Options, outstanding, ending balance		1,842,647	2,640,334	2,640,334
Options exercisable, ending balance		1,842,647	2,640,334	2,640,334
Weighted Average Exercise Price outstanding, beginning balance		$ 0.0001	$ 0.0001	$ 0.0001
Weighted Average Exercise Price, Granted
Weighted Average Exercise Price, Cancelled
Weighted Average Exercise Price, ending balance		0.0001	0.0001	0.0001
Weighted Average Exercise Price, Options exercisable, ending balance		$ 0.0001	$ 0.0001	$ 0.0001
Non-Employees [Member]
Number of Options outstanding, beginning balance		787,851	621,065
Number of Options, Granted	521,065		603,135
Number of Options, Cancelled		(266,786)	(436,349)
Number of Options, outstanding, ending balance		521,065	787,851	621,065
Options exercisable, ending balance		521,065	641,913
Weighted Average Exercise Price outstanding, beginning balance		$ 0.1905	$ 0.2416
Weighted Average Exercise Price, Granted	$ 0.0001		0.2800
Weighted Average Exercise Price, Cancelled		0.562	0.3870
Weighted Average Exercise Price, ending balance		0.0011	0.1905	$ 0.2416
Weighted Average Exercise Price, Options exercisable, ending balance		$ 0.0011	$ 0.2338

OEM Distribution Agreement (Det

OEM Distribution Agreement (Details Narrative) - OEM Agreement [Member] - OEM Distributor [Member]	12 Months Ended
	Dec. 31, 2019USD ($)
Royalty advance paid	$ 10,000
Escrow deposit	140,000
Cash not paid to the company	$ 140,000
Options granted to purchase shares of common stock, percentage	9.09%
Common stock purchase consideration	$ 900,000
Options expiration term	Jan. 15, 2018

China Joint Venture Agreement_2

China Joint Venture Agreement and Subscription Agreement (Details Narrative) - Subscription Agreement [Member] - ICB Biotechnology Investments Ltd. [Member]	Jan. 21, 2019USD ($)$ / sharesshares
Joint venture investment | $	$ 250,000
Sale of common stock | shares	957,854
Sale of stock price per share | $ / shares	$ 0.261

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	Dec. 22, 2017	Dec. 31, 2019	Dec. 31, 2018
Change in valuation allowance of deferred tax assets		$ 639,648	$ 370,175
Net operating carry forward		751,000
Subsidiaries [Member]
Net operating carry forward		$ 7,725,000
January 1, 2018 [Member]
Corporate tax rate	21.00%
Income tax reconciliation description	On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the "TCJA"), which among other things, reduced the federal corporate tax rate from 35% to 21%, effective January 1, 2018.
Israel Tax [Member]
Corporate tax rate		23.00%	23.00%

Income Taxes - Schedule of Loss

Income Taxes - Schedule of Loss Before Taxes on Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Loss before taxes on income	$ 1,874,135	$ 2,157,074
Israeli [Member]
Loss before taxes on income	1,623,155	2,125,364
Non-Israeli [Member]
Loss before taxes on income	$ 250,980	$ 31,710

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Tax losses carry forwards	$ 1,959,070	$ 1,346,453
Provision for slow moving inventory	40,522
Research and Development credit carry forwards	41,417	54,908
Gross deferred tax assets	2,041,009	1,401,361
Valuation allowance	(2,041,009)	(1,401,361)
Total deferred tax assets

Loss Per Share (Details Narrati

Loss Per Share (Details Narrative)	12 Months Ended
	Dec. 31, 2019shares
Preferred Stock [Member]
Diluted net loss per share	10,344,828

Loss Per Share - Schedule of Ba

Loss Per Share - Schedule of Basic and Diluted Loss Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Net loss attributable to common stockholders	$ 2,174,135	$ 2,157,074
Weighted average number of common stock outstanding	35,080,566	29,313,081
Weighted average number of fully vested outstanding options with an excessive price of $0.0001	2,392,712	3,163,113
Weighted average number of common stock outstanding - Basic	37,473,278	32,476,194
Net loss per common stock: Basic	$ (0.06)	$ (0.07)
Income resulting from change in fair value of option liability		132,470
Loss for the year loss for diluted loss per share	2,174,135	2,289,544
Weighted average number of common stock outstanding - Diluted	37,473,278	32,607,583
Net loss per common stock: Diluted	$ (0.06)	$ (0.07)

Loss Per Share - Schedule of _2

Loss Per Share - Schedule of Basic and Diluted Loss Per Share (Details) (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Options outstanding exercise price, per share	$ 0.0001	$ 0.0001

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Schedule of Reconciliation of Change Fair Value Measurement Estimated Utilizing Level 3 Inputs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair value, beginning balance		$ 132,470
Initial recognition of option liability recognized in statement of operations and comprehensive loss
Change in fair value recognized in statement of operations and comprehensive loss		(132,470)
Fair value ending balance

Commitments (Details Narrative)

Commitments (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Office lease payment		$ 23,000
Novomic Ltd. [Member]
Operating lease expiration date	Nov. 30, 2020
Operating lease, description	Novomic entered into a new lease for a period of one year ending on November 30, 2020 with the option to terminate with 90 days' prior notice, and the option to extend for an additional year by giving 90 days' notice prior to the expiration of the first year.
Office lease payment	$ 18,500

Related Party Transactions (Det

Related Party Transactions (Details Narrative)

Nov. 17, 2019USD ($)$ / sharesshares

Aug. 20, 2019USD ($)$ / sharesshares

Apr. 28, 2019USD ($)$ / sharesshares

Dec. 31, 2017USD ($)

Feb. 22, 2017USD ($)

Feb. 22, 2017ILS (₪)

Jul. 31, 2016USD ($)

Nov. 11, 2014USD ($)

Oct. 23, 2019USD ($)

Jul. 31, 2016ILS (₪)

Dec. 31, 2015USD ($)

Dec. 31, 2015ILS (₪)

May 31, 2015USD ($)

Nov. 11, 2014ILS (₪)

Consulting Agreement [Member] | Mr. Yossef De-Levy [Member]

Related Party Transaction [Line Items]

Due from related parties

$ 2,900

$ 10,000

Termination date

Mar. 16, 2020

Consulting Agreement [Member] | Mr. Yossef De-Levy [Member] | NIS [Member]

Related Party Transaction [Line Items]

Due from related parties | ₪

₪ 5,000

Consulting Agreement [Member] | Zvi Yemini [Member]

Related Party Transaction [Line Items]

Due from related parties

$ 6,200

Consulting Agreement [Member] | Zvi Yemini [Member] | NIS [Member]

Related Party Transaction [Line Items]

Due from related parties | ₪

₪ 24,000

Consulting Agreement [Member] | Oren Traistman [Member]

Related Party Transaction [Line Items]

Due from related parties

$ 2,900

Termination date

Mar. 16, 2020

Consulting Agreement [Member] | Oren Traistman [Member] | NIS [Member]

Related Party Transaction [Line Items]

Due from related parties | ₪

₪ 10,000

Consulting Agreement [Member] | Ran Tuttnauer [Member]

Related Party Transaction [Line Items]

Due from related parties

$ 2,000

Termination date

Apr. 30, 2019

Consulting Agreement [Member] | Idan Traitsman [Member]

Related Party Transaction [Line Items]

Due from related parties

$ 2,800

Consulting Agreement [Member] | Idan Traitsman [Member] | NIS [Member]

Related Party Transaction [Line Items]

Due from related parties

$ 10,000

Original Service Agreement [Member] | Zvi Yemini [Member]

Related Party Transaction [Line Items]

Termination date

Nov. 14, 2019

Nov. 14, 2019

Increase in monthly payments, amount

$ 13,000

Original Service Agreement [Member] | Zvi Yemini [Member] | NIS [Member]

Related Party Transaction [Line Items]

Increase in monthly payments, amount | ₪

₪ 45,000

Securities Purchase Agreement [Member] | Y.M.Y. Industry Ltd [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

1,229,508

Shares issued, price per share | $ / shares

$ 0.183

Proceeds from issuance of common stock

$ 225,000

Securities Purchase Agreement [Member] | Y.M.Y. Industry Ltd [Member] | Investors [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

375,001

Shares issued, price per share | $ / shares

$ 0.60

Proceeds from issuance of common stock

$ 225,000

Securities Purchase Agreement [Member] | Traistman Radziejewski Fundacja Ltd. [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

1,229,508

Shares issued, price per share | $ / shares

$ 0.183

Proceeds from issuance of common stock

$ 225,000

Securities Purchase Agreement [Member] | Traistman Radziejewski Fundacja Ltd. [Member] | Investors [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

375,001

Shares issued, price per share | $ / shares

$ 0.60

Proceeds from issuance of common stock

$ 225,000

Securities Purchase Agreement [Member] | Microdel Ltd. [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

1,229,508

Shares issued, price per share | $ / shares

$ 0.183

Proceeds from issuance of common stock

$ 225,000

Securities Purchase Agreement [Member] | Microdel Ltd. [Member] | Investors [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

375,001

Shares issued, price per share | $ / shares

$ 0.60

Proceeds from issuance of common stock

$ 225,000

Securities Purchase Agreement [Member] | Y.M.Y and TRF [Member] | Series A convertible Preferred Stock [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

2,068,966

8,275,862

Shares issued, price per share | $ / shares

$ 0.029

$ 0.029

Proceeds from issuance of common stock

$ 60,000

$ 240,000

Securities Purchase Agreement [Member] | Option for Period of Twelve Months [Member] | Y.M.Y and TRF [Member] | Series A convertible Preferred Stock [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

931,034

400,000

Shares issued, price per share | $ / shares

$ 0.60

$ 0.60

Proceeds from issuance of common stock

$ 27,000

$ 240,000

Securities Purchase Agreement [Member] | 2019 Purchase [Member] | Y.M.Y and TRF [Member] | Investors [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

100,000

Shares issued, price per share | $ / shares

$ 0.60

Proceeds from issuance of common stock

$ 60,000

Securities Purchase Agreement [Member] | 2020 Purchase [Member] | Y.M.Y and TRF [Member] | Investors [Member]

Related Party Transaction [Line Items]

Option to purchase shares of common stock | shares

45,000

Shares issued, price per share | $ / shares

$ 0.60

Proceeds from issuance of common stock

$ 27,000

Subsequent Event (Details Narra

Subsequent Event (Details Narrative) - The Buyer [Member] - Subsequent Event [Member] - Convertible Note Purchase Agreement [Member] - USD ($)	Apr. 02, 2020	Apr. 19, 2020
Subsequent Event [Line Items]
Notes payable		$ 170,000
The Notes [Member]
Subsequent Event [Line Items]
Principal amount	$ 1,800,000
Debt instrument interest percentage	6.00%
Common stock conversion price percentage	85.00%
Discount percentage	15.00%