AppYea (APYP) 10-Q 14 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-55403
Entity Registrant Name	APPYEA, Inc.
Entity Central Index Key	0001568969
Entity Tax Identification Number	46-1496846
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	16 Natan Alterman St
Entity Address, City or Town	Gan Yavne
Entity Address, Country	IL
City Area Code	(800)
Local Phone Number	674-3561
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		240,321,157

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 47,000	$ 60,000
Other accounts receivables	43,000	19,000
Total current assets	90,000	79,000
Non-current assets
Property and equipment, net	1,000	2,000
Intangible assets, net	113,000	124,000
Total non-current assets	114,000	126,000
Total assets	204,000	205,000
Current liabilities
Trade payables	38,000	67,000
Other accounts payable and related party payables	511,000	340,000
Short-term loans from related party	79,000	80,000
Convertible loans from related party	38,000	36,000
Convertible Short-term loans at fair value	233,000	693,000
Convertible loans at fair value	1,416,000	1,528,000
Warrants liability	231,000	24,000
Total liabilities	2,546,000	2,768,000
AppYea Inc. Stockholders’ Deficiency:
Convertible preferred stock, $0.0001 par value
Common stock, $0.0001 par value	22,000	21,000
Stock Payables	74,000	27,000
Additional Paid in Capital	2,716,000	1,912,000
Accumulated deficit	(5,140,000)	(4,509,000)
Total AppYea Inc. stockholders’ deficiency	(2,328,000)	(2,549,000)
Non-controlling interests	(14,000)	(14,000)
Total Deficiency	(2,342,000)	(2,563,000)
Total liabilities and deficiency	$ 204,000	$ 205,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Convertible preferred stock, par value	$ 0.0001	$ 0.0001
Common stock, par value	$ 0.0001	$ 0.0001

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Research and development expenses	$ 7	$ 17	$ 16	$ 42
Sales and marketing	2	3	2	1
General and administrative expenses	440	632	867	1,079
Operating loss	(449)	(652)	(885)	(1,132)
Change in fair value of convertible loans and warrant liability	95	(125)	261	1,123
Financial income (expenses), net	12	(30)	(7)	(46)
Loss before income tax benefit	(342)	(807)	(631)	(55)
Income tax benefit
Net loss	(342)	(807)	(631)	(55)
Net Loss attributable to AppYea Inc.	$ (342)	$ (807)	$ (631)	$ (55)
Loss per Common Share
Basic	$ 0	$ (0.003)	$ 0	$ 0
Diluted	$ 0	$ (0.003)	$ 0	$ 0
Weighted Average number of Common Shares Outstanding basic	234,943,286	219,074,483	230,272,456	218,660,405
Weighted Average number of Common Shares Outstanding diluted	234,943,286	219,074,483	230,272,456	218,660,405

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Deficiency - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2023		Jun. 30, 2022	Jun. 30, 2023		Jun. 30, 2022
Beginning balance, value	$ (2,411)		$ (1,426)	$ (2,563)		$ (2,430)
Share issuance upon conversion of Convertible notes	83			243
Stock payables	46		28	47		28
Share based compensation	282		256	562		508
Net loss	(342)		(807)	(631)		(55)
Ending balance, value	(2,342)		(1,869)	(2,342)		(1,869)
Issuance of shares to service providers			$ 80			80
Preferred Stock [Member]
Beginning balance, value
Beginning balance, shares	300,000		300,000	300,000		300,000
Share issuance upon conversion of Convertible notes
Stock payables
Share based compensation
Net loss
Ending balance, value
Ending balance, shares	300,000	[1]	300,000	300,000	[1]	300,000
Issuance of shares to service providers
Common Stock [Member]
Beginning balance, value	$ 22		$ 21	$ 21		$ 21
Beginning balance, shares	229,565,414		218,246,326	220,930,798		218,246,326
Share issuance upon conversion of Convertible notes				$ 1
Conversion of convertible notes, shares	10,755,743			19,390,359
Stock payables
Share based compensation
Net loss
Ending balance, value	$ 22		$ 21	$ 22		$ 21
Ending balance, shares	240,321,157	[1]	220,730,798	240,321,157	[1]	220,730,798
Issuance of shares to service providers
Issuance of shares to service providers, shares			2,484,472	2,333,333		2,484,472
Stock Payables [Member]
Beginning balance, value	$ 28			$ 27
Share issuance upon conversion of Convertible notes
Stock payables	46		28	47		28
Share based compensation
Net loss
Ending balance, value	74		28	74		28
Issuance of shares to service providers
Additional Paid-in Capital [Member]
Beginning balance, value	2,351		1,020	1,912		768
Share issuance upon conversion of Convertible notes	83			242
Stock payables
Share based compensation	282		256	562		508
Net loss
Ending balance, value	2,716		1,356	2,716		1,356
Issuance of shares to service providers			80			80
Retained Earnings [Member]
Beginning balance, value	(4,798)		(2,453)	(4,509)		(3,205)
Share issuance upon conversion of Convertible notes
Stock payables
Share based compensation
Net loss	(342)		(807)	(631)		(55)
Ending balance, value	(5,140)		(3,260)	(5,140)		(3,260)
Issuance of shares to service providers
Parent [Member]
Beginning balance, value	(2,397)		(1,412)	(2,549)		(2,416)
Share issuance upon conversion of Convertible notes	83			243
Stock payables	46		28	47		28
Share based compensation	282		256	562		508
Net loss	(342)		(807)	(631)		(55)
Ending balance, value	(2,328)		(1,855)	(2,328)		(1,855)
Issuance of shares to service providers			80			80
Noncontrolling Interest [Member]
Beginning balance, value	(14)		(14)	(14)		(14)
Share issuance upon conversion of Convertible notes
Stock payables
Share based compensation
Net loss
Ending balance, value	$ (14)		(14)	$ (14)		(14)
Issuance of shares to service providers
[1]Including share-based compensation for the six months ended June 30, 2023 and 2022 in the amount of $ 526,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities:
Net loss	$ (631)	$ (55)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	12	12
Share based compensation	570	603
Change in fair value of convertible loans and warrant liability and financial expenses	(261)	(1,077)
Changes in operating assets and liabilities:
Other current assets	(24)	(9)
Accounts payable	76	124
Accounts payables – related party	66
Net cash used in operating activities	(192)	(402)
Cash flows from financing activities:
Proceeds on account of Stock Payables	40	13
Proceeds from convertible Note received less issuance expenses	141	368
Issuance of warrants measured at FV		9
Net cash provided by financing activities	181	390
Effect of foreign exchange on cash and cash equivalents	2	(5)
Change in cash and cash equivalents	(9)	(17)
Cash and cash equivalents at beginning of period	60	206
Cash and cash equivalents at end of period	$ 51	$ 189

GENERAL

GENERAL	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	NOTE 1 - GENERAL AppYea, Inc. (“AppYea”, “the Company”, “we” or “us”) was incorporated in the State of South Dakota on November 26, 2012 to engage in the acquisition, purchase, maintenance and creation of mobile software applications. The Company is in the development stage with no significant revenues and no operating history. On November 1, 2021 the Company was redomiciled in the State of Nevada. The Company’s common stock is traded on the OTC Markets, pink tier, under the symbol “APYP”. Reverse merger In anticipation of the reverse merger described below, on July 2, 2021, Boris Molchadsky a majority shareholder of the Company, acquired in a private transaction from the former majority shareholder two hundred and twenty-five thousand ( 225,000 The Series A Preferred Shares have the right to vote at 1,000 to 1 as shares of common stock and are convertible at a rate of 1,500 to 1 as shares of common stock of the Company. The acquisition of the Preferred Shares provided Boris Molchadsky control of a majority of the Company’s voting equity capital On August 2, 2021, the Company entered into a stock exchange agreement with SleepX Ltd., a company formed under the laws of the State of Israel (“SleepX”) and controlled by the majority shareholder of AppYea, Pursuant to the agreement, the outstanding equity capital consisting of 1,724 174,595,634 80 As of the result of the transactions mentioned above, Mr. Molchadsky controls approximately 71.4 SleepX is an Israeli research and development company that has developed a unique product for monitoring and treating sleep apnea and snoring. The technology is protected by several international patents and, subject to raising working capital, of which no assurance can be provided, the Company plans to start serial production in Q4 2023. The Company will focus on further development and commercialization of the products. Its strategy will include continued investment in research and development and new initiatives in sales and marketing. SleepX has incorporated, together with an unrelated third party, a privately held company under the laws of the State of Israel named Ta-nooma Ltd. (“Ta-nooma”). Ta-nooma has developed sleeping monitoring technology for which patent applications were filed and has no revenue from operation. Since its incorporation and as of the financial statements date, SleepX holds 66.7 In addition to SleepX, the Company has four wholly owned subsidiaries with no active operations. APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS NOTE 1 - Financial position The financial statements are presented on a going concern basis. The Company has not yet generated any material revenues, has suffered recurring losses from operations and is dependent upon external sources for financing its operations. As of June 30, 2023, and December 31, 2022, the Company has a stockholders’ deficiency of $ 2,328,000 2,549,000 The financial statements do not include any adjustments for the values of assets and liabilities and their classification may be necessary in the event that the Company is no longer able to continue its operations as a “going concern”.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES The interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The interim financial statements do not include a full disclosure as required in annual financial statements and should be read with the annual financial statements of the Company as of December 31, 2022. The accounting policies implemented in the interim financial statements is consistent with the accounting policies implemented in the annual financial statements as of December 31, 2022, except of the following accounting pronouncement adopted by the company. Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)” (“ASU 2020-06”), which is intended to address issues identified as a result of the complexity associated. APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (cont.) with applying GAAP for certain financial instruments with characteristics of liabilities and equity. For convertible instruments, ASU 2020-06 reduces the number of accounting models for convertible debt instruments and convertible preferred stocks, and enhances information transparency by making targeted improvements to the disclosures for convertible instruments and earnings-per-share guidance on the basis of feedback from financial statement users. ASU 2020-06 is effective for fiscal years, and interim periods in those fiscal years, beginning after December 15, 2023 (effective January 1, 2024) for smaller reporting companies. The Company is determining the adoption of this new accounting guidance and the effect on its consolidated financial statements throughout the period until implementation. Use of Estimates in Preparation of Financial Statements The preparation of consolidated financial statements in conformity with U.S. GAAP accounting principles requires management to make estimates and assumptions. The Company’s management believes that the estimates, judgments, and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.

RELATED PARTY BALANCES AND TRAN

RELATED PARTY BALANCES AND TRANSACTIONS	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY BALANCES AND TRANSACTIONS	NOTE 3 - RELATED PARTY BALANCES AND TRANSACTIONS A. Loan from related party During December 2022, Boris Molchadsky lent to the Company a total amount of NIS 80,000 22,734 5 B. Short-term loans from related parties During 2021, SleepX borrowed from Nexense an aggregate amount of $ 47,623 2.9 During 2020, the minority shareholder of Ta-nooma loaned Ta-nooma NIS 115,725 115,725 31,277 C. Convertible loans from related party On August 22, 2021 Evergreen Venture Partners LLC, owned by Douglas O. McKinnon, principle stockholder of the Company, agreed to advance to the Company up to $ 265,000 8 25,000 29,025 APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS NOTE 3 - RELATED PARTY BALANCES AND TRANSACTIONS (cont.) D. Balances with related parties SCHEDULE OF BALANCE WITH RELATED PARTIES June 30, 2023 December 31, 2022 In U.S. dollars in thousands Liabilities: Employees and payroll accruals 185 268 Related party payables 206 140 Short term loan 79 80 Convertible loan 38 36 E. Transactions with related parties SCHEDULE OF TRANSACTION WITH RELATED PARTIES 2023 2022 Six months ended June 30, 2023 2022 In U.S. dollars in thousands Expenses: Management fee to the Company’s CEO 90 35 Salaries and related cost *) 614 593 Salaries and related cost 614 593 *) Including share-based compensation for the six months ended June 30, 2023 and 2022 in the amount of $ 526,000 and $ 487,000 , respectively. APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS

CONVERTIBLE LOANS AND WARRANTS

CONVERTIBLE LOANS AND WARRANTS	6 Months Ended
	Jun. 30, 2023
Convertible Loans And Warrants
CONVERTIBLE LOANS AND WARRANTS	NOTE 4 - CONVERTIBLE LOANS AND WARRANTS The following table summarizes fair value measurements by level as of June 30, 2023 and December 31, 2022 measured at fair value on a recurring basis: SCHEDULE OF FAIR VALUE RECURRING BASIS December 31, 2022 Level 1 Level 2 Level 3 Total In U.S. dollars in thousands Assets None - - - - Liabilities Convertible Loans - - 2,257 2,257 Warrants - 24 24 June 30, 2023 Level 1 Level 2 Level 3 Total In U.S. dollars in thousands Assets None - - - - Liabilities Convertible Loans - - 1,687 1,687 Warrants - 231 231 The Convertible Loans changes consist of the following as of June 30, 2023 and December 31, 2022: SCHEDULE OF CONVERTIBLE LOANS AT FAIR VALUE June 30, 2023 December 31, 2022 Convertible Loans at Fair Value June 30, 2023 December 31, 2022 $000 Opening Balance 2,257 2,492 Additional convertible loans (a) 153 526 Repayment of convertible loan (b) - (18 ) Conversion of convertible loan (c) (243 ) - Change in fair value of convertible loans liability (480 ) (743 ) Closing balance 1,687 2,257 (a) During the six months ended June 30, 2023, and the year ended December 31, 2022, the Company received a principal amount of $ 152,750 526,826 The amount received during the period is convertible at a price equal 65% of the lowest trading price during the (10) days prior to the conversion date, with 35% discount. (b) During the six months ended June 30, 2023, and the year ended December 31, 2022, the Company repaid nill 17,500 (c) During the six months ended June 30, 2023, and the year ended December 31, 2022, a total amount of $ 242,538 0 19,390,359 APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS NOTE 4 - CONVERTIBLE LOANS AND WARRANTS (cont.) The estimated fair values of the Convertible loans were measured according to the Monte Carlo Model using the following assumptions: SCHEDULE OF FAIR VALUES OF WARRANTS AND CONVERTIBLE LOAN ASSUMPTION USED As of June 30, As of December 31, 2023 2022 Expected term (in years) 1 1.5 0.5 Expected average (Monte Carlo) volatility 171 % 169 % Expected dividend yield - - Risk-free interest rate 5.2 5.4 % 4.8 % WACC 30 % 30 % The following table summarizes information relating to outstanding and exercisable warrants as of December 31, 2022: SUMMARIZES RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding and Exercisable Number of Weighted Average Remaining Contractual life Weighted Average Valuation as of Warrants (in years) Exercise Price December 31, 2022 300,000 2.9 0.043 $ 11,351 300,000 3.35 0.043 $ 11,679 8,334 2.9 0.6 $ 230 32,500 3.35 0.6 $ 992 The following table summarizes information relating to outstanding and exercisable warrants as of June 30, 2023: Warrants Outstanding and Exercisable Number of Weighted Average Remaining Contractual life Weighted Average Valuation as of Warrants (in years) Exercise Price June 30, 2023 300,000 2.41 0.022 $ 1,794 300,000 2.86 0.022 $ 1,955 8,334 2.41 0.6 $ 23 32,500 2.86 0.6 $ 116 7,000,000 * 1.00 0.04 $ 227,014 During the quarter the company issued a new warrant to an Additional Third Party Note holder. See Note 6-H. APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS NOTE 4 - CONVERTIBLE LOANS AND WARRANTS (cont.) The estimated fair values of the Warrants were measured according to the data as follows: SCHEDULE OF FAIR VALUES OF WARRANTS AND CONVERTIBLE LOAN ASSUMPTION USED As of June 30, As of December 31, 2023 2022 Expected term 2.41 2.86 2.9 3.35 Expected average volatility 172.17 174 % 179 % Expected dividend yield - - Risk-free interest rate 4.54 4.74 % 4.09 4.15 % Common Stock Market Value $ 0.009 $ 0.043

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	6 Months Ended
	Jun. 30, 2023
Retirement Benefits [Abstract]
STOCK BASED COMPENSATION	NOTE 5 - STOCK BASED COMPENSATION A. The table below depicts the number of options granted to consultants and employees: SCHEDULE OF NUMBER OF OPTIONS GRANTED Six months ended June 30, 2023 Number of options Weighted average exercise price in USD Options outstanding at January 1, 2023 10,846,284 $ 0.0001 Options granted during the period 3,532,290 $ 0.0001 Options outstanding at the end of period 14,378,574 $ 0.0001 Options exercisable at the end of period 11,550,240 $ 0.0001 B. The estimated fair values of the options granted to directors and employees were measured using Black and Scholes Model based on the following assumptions: SCHEDULE OF FAIR VALUE OF OPTIONS Grant date July 1, 2021 January 2022 Q1-Q2’2023 Vesting period 2 2 0.25 3 Expected average volatility 187.7 % 187.7 % 178 187.7 % Expected dividend yield - - - Common Stock Value $ 0.76 $ 0.01 0.08 $ 0.01 0.02 Risk-free interest rate 0.3 % 1.81 % 3.39 3.98 For the six months ended June 30, 2023 and 2022 the company recognized expenses, to such options, in the amount of $ 562,000 507,000 APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS

SIGNIFICANT EVENTS DURING THE P

SIGNIFICANT EVENTS DURING THE PERIOD	6 Months Ended
	Jun. 30, 2023
Significant Events During Period
SIGNIFICANT EVENTS DURING THE PERIOD	NOTE 6 - SIGNIFICANT EVENTS DURING THE PERIOD A- On January 1, 2023, the company engaged Ron Mekler as a board member. For his services he was granted stock option to purchase 500,000 21,498 Upon grant, the Options vest as follows: (i) 50% following 12 months on the first anniversary of the appointment and (ii) the balance of shares of Common Stock, in four (4) consecutive fiscal quarters, beginning with the quarter ending March 31, 2024. 0.0001 B- On February 1, 2023, the company engaged with Adi Shemer as a board advisor. For his services he was granted stock option to purchase 1,000,000 20,498 Upon grant, the Options vest as follows: (i) 33% following 12 months on the first anniversary of the appointment and (ii) the balance of shares of Common Stock, in eight (8) consecutive fiscal quarters, beginning with the quarter ending April 31, 2024. 0.0001 C- During the first quarter, the company signed an amendment with a Principal $ 437,190 the following understandings: (i) the note shall be amended so that the Fixed Conversion Price is $0.022, (ii) the Note shall be increased by $7,500, (iii) if any portion of the balance due under the Note remains outstanding on April 30, 2023, an extension fee equal to 15% of such outstanding balance shall be added to it. (iv) The Maturity Date with respect to all Tranches advanced under the Note shall be amended to be July 31, 2023. (v) several sale limitations on trading during the period beginning on the Effective Date and ending on the Amended Maturity Date. The warrant exercise price was adjusted accordingly. Since this amendment was known already in December 2022 its results were included in the fair value as of 31.12.2022. D- On May 1, 2023, the company engaged a consultant for management of CRM system and marketing campaigns. In consideration, the consultant was granted stock options to purchase 500,000 7,489 Upon grant, the Options vest as follows: (i) 33% following 12 months anniversary of the appointment and (ii) the balance of shares of Common Stock, in eight (8) consecutive quarters, beginning with the quarter ending April 30, 2024. The Option shall be exercisable, for a period of 2 years after reaching full vesting, at a per share exercise price of $0.0001 and shall otherwise be subject to the other terms and conditions specified in an Option Grant Agreement to be entered into between the consultant and the Company. E- On June 1, 2023, the company engaged a consultant for its digital marketing effort. For his services the consultant was granted stock options to purchase 500,000 5,414 Upon grant, the Options vest on a monthly basis over a period of 3 months from grant. The Option shall be exercisable for a period of two years following vesting, at a per share exercise price of $0.0001 and shall otherwise be subject to the other terms and conditions specified in an Option Grant Agreement to be entered into between the consultant and the Company. F- On June 14, 2023, SleepX Ltd, the Company’s subsidiary, was granted a patent (US20150119741A1) by the United States Patent and Trademark Office, titled: “Apparatus and Method for Diagnosing Sleep Quality.” The patent extends through February 2036, and provides broad coverage in the field of sleep monitoring. G- On June 18 2023, the holders of the majority (the “Majority Holders”) of the Company outstanding convertible Preferred Series A Shares par value $0.0001 per share (the “Preferred Shares”) agreed to provide that each Preferred Share shall have voting rights equal to 3,000 shares of the Company’s Common Stock which may be vote at any meeting or any action of the Company shareholders at which the holders of the Common Stock are entitled to participate. APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS NOTE 6 - SIGNIFICANT EVENTS DURING THE PERIOD (Cont.) H- In connection with Note 7-C, the holder of the Additional Third Party Note agreed to extend the maturity date of such note to June 30, 2024 and to not convert such note during such period. In consideration thereof, the Company agreed with the holder that in the event that on June 30, 2024 the preceding 90 day VWAP is less than $0.04 (the “90 day VWAP”), then the Company will issue to the holder additional shares of the Company’s common stock where the number of shares is determined by quotient of (i) the spread below $0.04 times seven million shares divided by the 90 day VWAP. Solely for the purposes of illustration, if the 90-day VWAP is $ 0.03 2,333,333

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 - SUBSEQUENT EVENTS A- On July 1, 2023, Asaf Porat, our CFO, was granted stock options to purchase 10,237,740 92,102 0.0001 14,500,000 B- On July 7, 2023, the Board of Directors appointed Adi Shemer as Chief Executive Officer (“CEO”) of the Company, effective immediately. Mr. Shemer has been working with the Company since February 2023 as a consultant. In connection with his appointment as CEO, Mr. Shemer and the Company’s subsidiary SleepX, Ltd. entered into an Employment Agreement (the “Agreement”) setting forth the terms of his employment and compensation. Under the Agreement, Mr. Shemer is entitled to monthly salary of 40,000 10,810 20,000 1 Under the Agreement, Mr. Shemer is also entitled to the following: (i) Manager’s Insurance under Israeli law to which SleepX contributes amounts equal to (a) 8-1/3 percent for severance payments, and 6.5%, or up to 7.5% (including disability insurance) designated for premium payment (and Mr. Shemer contributes an additional 6%) of each monthly salary payment, and (b) 7.5% of his salary (with Mr. Shemer contributing an additional 2.5%) to an education fund, a form of deferred compensation program established under Israeli law. Either Mr. Shemer or SleepX is entitled to terminate the employment at any time upon 30 days prior notic Under the Agreement, Mr. Shemer was awarded options under the Company’s employee stock option plan for 11,500,000 0.0001 1,000,000 0.0001 C- In June 2023, the Company entered into a Subscription Agreement (the “Subscription Agreement”) with a qualified investor (the “Investor”), pursuant to which the Company agreed to issue and sell (the “Offering”) an aggregate of 13,300,000 0.0001 0.01 13,300,000 0.04 40,000 133,000 APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS NOTE 7 - SUBSEQUENT EVENTS (Cont.) The subscription proceeds are being used by the Company to complete the IOS design and development of its biofeedback snoring treatment wristband (the “Snoring Treatment Device”) as well as general corporate matters. While not legally obligated, the Investors informally indicated that they would invest during the third quarter of 2023 an additional $ 266,000 Subject to the satisfactory operation of the Snoring Treatment Device as determined by the Investor, the Investor informally indicated that it would invest an additional $ 950,000 The Investor and other unaffiliated entities (collectively, the “Purchasers’) purchased from Leonite Fund LP and Diagonal Lending LLC outstanding convertible promissory notes issued by the Company in the aggregate amount of $ 724,658 720,000 In connection with the purchase from Leonite of the Note by the Purchasers, the 600,000 D- On July 25, 2023, SleepX Ltd, our subsidiary, was granted a patent (US 11672472 B2) by the United States Patent and Trademark Office, titled: “Methods and systems for estimation of obstructive sleep apnea severity in wake subjects by multiple speech analyses.” The patent extends through December 2038, and provides broad coverage in the field of sleep monitoring. E- On July 26, 2023, Mr. Boris Molchadsky, our Chairman, sold 2,307 F- On August 4, 2023, the aforementioned Purchasers completed the purchase of 66,868

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)” (“ASU 2020-06”), which is intended to address issues identified as a result of the complexity associated. APPYEA INC. NOTES TO THE FINANCIAL STATEMENTS NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (cont.) with applying GAAP for certain financial instruments with characteristics of liabilities and equity. For convertible instruments, ASU 2020-06 reduces the number of accounting models for convertible debt instruments and convertible preferred stocks, and enhances information transparency by making targeted improvements to the disclosures for convertible instruments and earnings-per-share guidance on the basis of feedback from financial statement users. ASU 2020-06 is effective for fiscal years, and interim periods in those fiscal years, beginning after December 15, 2023 (effective January 1, 2024) for smaller reporting companies. The Company is determining the adoption of this new accounting guidance and the effect on its consolidated financial statements throughout the period until implementation.
Use of Estimates in Preparation of Financial Statements	Use of Estimates in Preparation of Financial Statements The preparation of consolidated financial statements in conformity with U.S. GAAP accounting principles requires management to make estimates and assumptions. The Company’s management believes that the estimates, judgments, and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.

RELATED PARTY BALANCES AND TR_2

RELATED PARTY BALANCES AND TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
SCHEDULE OF BALANCE WITH RELATED PARTIES	SCHEDULE OF BALANCE WITH RELATED PARTIES June 30, 2023 December 31, 2022 In U.S. dollars in thousands Liabilities: Employees and payroll accruals 185 268 Related party payables 206 140 Short term loan 79 80 Convertible loan 38 36
SCHEDULE OF TRANSACTION WITH RELATED PARTIES	SCHEDULE OF TRANSACTION WITH RELATED PARTIES 2023 2022 Six months ended June 30, 2023 2022 In U.S. dollars in thousands Expenses: Management fee to the Company’s CEO 90 35 Salaries and related cost *) 614 593 Salaries and related cost 614 593 *) Including share-based compensation for the six months ended June 30, 2023 and 2022 in the amount of $ 526,000 and $ 487,000 , respectively.

CONVERTIBLE LOANS AND WARRANTS

CONVERTIBLE LOANS AND WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2023
Class of Warrant or Right [Line Items]
SCHEDULE OF FAIR VALUE RECURRING BASIS	The following table summarizes fair value measurements by level as of June 30, 2023 and December 31, 2022 measured at fair value on a recurring basis: SCHEDULE OF FAIR VALUE RECURRING BASIS December 31, 2022 Level 1 Level 2 Level 3 Total In U.S. dollars in thousands Assets None - - - - Liabilities Convertible Loans - - 2,257 2,257 Warrants - 24 24 June 30, 2023 Level 1 Level 2 Level 3 Total In U.S. dollars in thousands Assets None - - - - Liabilities Convertible Loans - - 1,687 1,687 Warrants - 231 231
SCHEDULE OF CONVERTIBLE LOANS AT FAIR VALUE	The Convertible Loans changes consist of the following as of June 30, 2023 and December 31, 2022: SCHEDULE OF CONVERTIBLE LOANS AT FAIR VALUE June 30, 2023 December 31, 2022 Convertible Loans at Fair Value June 30, 2023 December 31, 2022 $000 Opening Balance 2,257 2,492 Additional convertible loans (a) 153 526 Repayment of convertible loan (b) - (18 ) Conversion of convertible loan (c) (243 ) - Change in fair value of convertible loans liability (480 ) (743 ) Closing balance 1,687 2,257 (a) During the six months ended June 30, 2023, and the year ended December 31, 2022, the Company received a principal amount of $ 152,750 526,826 The amount received during the period is convertible at a price equal 65% of the lowest trading price during the (10) days prior to the conversion date, with 35% discount. (b) During the six months ended June 30, 2023, and the year ended December 31, 2022, the Company repaid nill 17,500 (c) During the six months ended June 30, 2023, and the year ended December 31, 2022, a total amount of $ 242,538 0 19,390,359
SCHEDULE OF FAIR VALUES OF WARRANTS AND CONVERTIBLE LOAN ASSUMPTION USED	The estimated fair values of the Warrants were measured according to the data as follows: SCHEDULE OF FAIR VALUES OF WARRANTS AND CONVERTIBLE LOAN ASSUMPTION USED As of June 30, As of December 31, 2023 2022 Expected term 2.41 2.86 2.9 3.35 Expected average volatility 172.17 174 % 179 % Expected dividend yield - - Risk-free interest rate 4.54 4.74 % 4.09 4.15 % Common Stock Market Value $ 0.009 $ 0.043
SUMMARIZES RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS	The following table summarizes information relating to outstanding and exercisable warrants as of December 31, 2022: SUMMARIZES RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding and Exercisable Number of Weighted Average Remaining Contractual life Weighted Average Valuation as of Warrants (in years) Exercise Price December 31, 2022 300,000 2.9 0.043 $ 11,351 300,000 3.35 0.043 $ 11,679 8,334 2.9 0.6 $ 230 32,500 3.35 0.6 $ 992 The following table summarizes information relating to outstanding and exercisable warrants as of June 30, 2023: Warrants Outstanding and Exercisable Number of Weighted Average Remaining Contractual life Weighted Average Valuation as of Warrants (in years) Exercise Price June 30, 2023 300,000 2.41 0.022 $ 1,794 300,000 2.86 0.022 $ 1,955 8,334 2.41 0.6 $ 23 32,500 2.86 0.6 $ 116 7,000,000 * 1.00 0.04 $ 227,014 During the quarter the company issued a new warrant to an Additional Third Party Note holder. See Note 6-H.
Old CLA [Member]
Class of Warrant or Right [Line Items]
SCHEDULE OF FAIR VALUES OF WARRANTS AND CONVERTIBLE LOAN ASSUMPTION USED	The estimated fair values of the Convertible loans were measured according to the Monte Carlo Model using the following assumptions: SCHEDULE OF FAIR VALUES OF WARRANTS AND CONVERTIBLE LOAN ASSUMPTION USED As of June 30, As of December 31, 2023 2022 Expected term (in years) 1 1.5 0.5 Expected average (Monte Carlo) volatility 171 % 169 % Expected dividend yield - - Risk-free interest rate 5.2 5.4 % 4.8 % WACC 30 % 30 %

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2023
Retirement Benefits [Abstract]
SCHEDULE OF NUMBER OF OPTIONS GRANTED	SCHEDULE OF NUMBER OF OPTIONS GRANTED Six months ended June 30, 2023 Number of options Weighted average exercise price in USD Options outstanding at January 1, 2023 10,846,284 $ 0.0001 Options granted during the period 3,532,290 $ 0.0001 Options outstanding at the end of period 14,378,574 $ 0.0001 Options exercisable at the end of period 11,550,240 $ 0.0001
SCHEDULE OF FAIR VALUE OF OPTIONS	SCHEDULE OF FAIR VALUE OF OPTIONS Grant date July 1, 2021 January 2022 Q1-Q2’2023 Vesting period 2 2 0.25 3 Expected average volatility 187.7 % 187.7 % 178 187.7 % Expected dividend yield - - - Common Stock Value $ 0.76 $ 0.01 0.08 $ 0.01 0.02 Risk-free interest rate 0.3 % 1.81 % 3.39 3.98

GENERAL (Details Narrative)

GENERAL (Details Narrative) - USD ($)	Jun. 18, 2023	Aug. 02, 2021	Jul. 02, 2021	Jun. 30, 2023	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Preferred stock voting rights	the holders of the majority (the “Majority Holders”) of the Company outstanding convertible Preferred Series A Shares par value $0.0001 per share (the “Preferred Shares”) agreed to provide that each Preferred Share shall have voting rights equal to 3,000 shares of the Company’s Common Stock which may be vote at any meeting or any action of the Company shareholders at which the holders of the Common Stock are entitled to participate.
Stockholder's deficit				$ 2,328,000	$ 2,549,000
Sleep X Ltd [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Voting interest rate				66.70%
Stock Exchange Agreement [Member] | Sleep X Ltd [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity ownership percentage		80%
Stock Exchange Agreement [Member] | Sleep X Ltd [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Outstanding equity capital		1,724
Number shares exchanged for common stock		174,595,634
Boris Molchadsky [Member] | Sleep X Ltd [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Voting interest rate				71.40%
Series A Preferred Stock [Member] | Boris Molchadsky [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares acquired			225,000
Preferred stock voting rights			The Series A Preferred Shares have the right to vote at 1,000 to 1 as shares of common stock and are convertible at a rate of 1,500 to 1 as shares of common stock of the Company. The acquisition of the Preferred Shares provided Boris Molchadsky control of a majority of the Company’s voting equity capital

SCHEDULE OF BALANCE WITH RELATE

SCHEDULE OF BALANCE WITH RELATED PARTIES (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Liabilities:
Employees and payroll accruals	$ 185	$ 268
Related party payables	206	140
Short term loan	79	80
Convertible loan	$ 38	$ 36

SCHEDULE OF TRANSACTION WITH RE

SCHEDULE OF TRANSACTION WITH RELATED PARTIES (Details) - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022
Related Party Transactions [Abstract]
Management fee to the Company’s CEO		$ 90	$ 35
Salaries and related cost	[1]	$ 614	$ 593
[1]Including share-based compensation for the six months ended June 30, 2023 and 2022 in the amount of $ 526,000

SCHEDULE OF TRANSACTION WITH _2

SCHEDULE OF TRANSACTION WITH RELATED PARTIES (Details) (Parenthetical) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Related Party Transactions [Abstract]
Share-based compensation	$ 526,000	$ 487,000

RELATED PARTY BALANCES AND TR_3

RELATED PARTY BALANCES AND TRANSACTIONS (Details Narrative) ₪ in Thousands		12 Months Ended
	Aug. 22, 2021 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2023 ILS (₪)	Dec. 31, 2022 ILS (₪)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 ILS (₪)
Evergreen Venture Capital LLC [Member]
Related Party Transaction [Line Items]
Proceeds from related party debt	$ 265,000
Interest rate	8%
Notes payable						$ 25,000
Convertible loan			$ 29,025
Tanooma Ltd [Member] | Noncontrolling Interest [Member]
Related Party Transaction [Line Items]
Due to related parties current and noncurrent			$ 31,277	₪ 115,725				₪ 115,725
Boris Molchadsky [Member]
Related Party Transaction [Line Items]
Due from related parties		$ 22,734			₪ 80,000
Related-party transaction rate		5%
Nexense Technologies LTD [Member]
Related Party Transaction [Line Items]
Due from related parties							$ 47,623
Related-party transaction rate		2.90%

SCHEDULE OF FAIR VALUE RECURRIN

SCHEDULE OF FAIR VALUE RECURRING BASIS (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Platform Operator, Crypto-Asset [Line Items]
Warrants	$ 231	$ 24
Fair Value, Recurring [Member]
Platform Operator, Crypto-Asset [Line Items]
Assets
Convertible loans	1,687	2,257
Warrants	231	24
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Platform Operator, Crypto-Asset [Line Items]
Assets
Convertible loans
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Platform Operator, Crypto-Asset [Line Items]
Assets
Convertible loans
Warrants
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Platform Operator, Crypto-Asset [Line Items]
Assets
Convertible loans	1,687	2,257
Warrants	$ 231	$ 24

SCHEDULE OF CONVERTIBLE LOANS A

SCHEDULE OF CONVERTIBLE LOANS AT FAIR VALUE (Details) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2023	Dec. 31, 2022
Convertible Loans And Warrants
Opening Balance		$ 2,257,000	$ 2,492,000
Additional convertible loans	[1]	153,000	526,000
Repayment of convertible loan	[2]		(17,500)
Conversion of convertible loan	[3]	(243,000)
Change in fair value of convertible loans liability		(480,000)	(743,000)
Closing balance		$ 1,687,000	$ 2,257,000
[1]During the six months ended June 30, 2023, and the year ended December 31, 2022, the Company received a principal amount of $ 152,750 526,826 The amount received during the period is convertible at a price equal 65% of the lowest trading price during the (10) days prior to the conversion date, with 35% discount. nill 17,500 242,538 0 19,390,359

SCHEDULE OF CONVERTIBLE LOANS_2

SCHEDULE OF CONVERTIBLE LOANS AT FAIR VALUE (Details) (Parenthetical) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2023	Dec. 31, 2022
Convertible Loans And Warrants
Principal amount		$ 152,750,000	$ 526,826,000
Debt Instrument, Convertible, Terms of Conversion Feature		The amount received during the period  is convertible at a price equal 65% of the lowest trading price during the (10) days prior to the conversion date, with 35% discount.
Repaid amount	[1]		17,500
Converted amount		$ 242,538,000	$ 0
Number of shares converted			19,390,359
[1]During the six months ended June 30, 2023, and the year ended December 31, 2022, the Company repaid nill 17,500

SCHEDULE OF FAIR VALUES OF WARR

SCHEDULE OF FAIR VALUES OF WARRANTS AND CONVERTIBLE LOAN ASSUMPTION USED (Details)			6 Months Ended	12 Months Ended
	Jan. 01, 2022	Jul. 01, 2021	Jun. 30, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Expected term	2 years	2 years
Expected average (Monte Carlo) volatility	187.70%	187.70%
Expected dividend yield
Risk-free interest rate	1.81%	0.30%
Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Warrant measurement input				179
Measurement Input, Expected Dividend Rate [Member]
Class of Warrant or Right [Line Items]
Warrant measurement input
Measurement Input Commom Market Value [Member]
Class of Warrant or Right [Line Items]
Warrant measurement input			0.00009	0.00043
Maximum [Member]
Class of Warrant or Right [Line Items]
Expected term			3 years
Expected average (Monte Carlo) volatility			187.70%
Risk-free interest rate			3.98%
Expected term			2 years 10 months 9 days	3 years 4 months 6 days
Maximum [Member] | Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Warrant measurement input			174
Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Class of Warrant or Right [Line Items]
Warrant measurement input			4.74	4.15
Minimum [Member]
Class of Warrant or Right [Line Items]
Expected term			3 months
Expected average (Monte Carlo) volatility			178%
Risk-free interest rate			3.39%
Expected term			2 years 4 months 28 days	2 years 10 months 24 days
Minimum [Member] | Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Warrant measurement input			172.17
Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Class of Warrant or Right [Line Items]
Warrant measurement input			4.54	4.09
Old CLA [Member]
Class of Warrant or Right [Line Items]
Expected term				6 months
Expected average (Monte Carlo) volatility			171%	169%
Expected dividend yield
Risk-free interest rate				4.80%
WACC			30%	30%
Old CLA [Member] | Maximum [Member]
Class of Warrant or Right [Line Items]
Expected term			1 year
Risk-free interest rate			5.40%
Old CLA [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Expected term			1 year 6 months
Risk-free interest rate			5.20%

SUMMARIZES RELATING TO OUTSTAND

SUMMARIZES RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Minimum [Member]
Warrants and Rights Outstanding, Term	2 years 4 months 28 days	2 years 10 months 24 days
Maximum [Member]
Warrants and Rights Outstanding, Term	2 years 10 months 9 days	3 years 4 months 6 days
Warrant One [Member]
Warrants Outstanding and Exercisable, Number of Warrants	300,000	300,000
Warrants Outstanding and Exercisable, Weighted Average Exercise Price	$ 0.022	$ 0.043
Warrants Outstanding and Exercisable, value	$ 1,794	$ 11,351
Warrant One [Member] | Minimum [Member]
Warrants and Rights Outstanding, Term	2 years 4 months 28 days	2 years 10 months 24 days
Warrant Two [Member]
Warrants Outstanding and Exercisable, Number of Warrants	300,000	300,000
Warrants Outstanding and Exercisable, Weighted Average Exercise Price	$ 0.022	$ 0.043
Warrants Outstanding and Exercisable, value	$ 1,955	$ 11,679
Warrant Two [Member] | Maximum [Member]
Warrants and Rights Outstanding, Term	2 years 10 months 9 days	3 years 4 months 6 days
Warrant Three [Member]
Warrants Outstanding and Exercisable, Number of Warrants	8,334	8,334
Warrants Outstanding and Exercisable, Weighted Average Exercise Price	$ 0.6	$ 0.6
Warrants Outstanding and Exercisable, value	$ 23	$ 230
Warrant Three [Member] | Minimum [Member]
Warrants and Rights Outstanding, Term	2 years 4 months 28 days	2 years 10 months 24 days
Warrant Four [Member]
Warrants Outstanding and Exercisable, Number of Warrants	32,500	32,500
Warrants Outstanding and Exercisable, Weighted Average Exercise Price	$ 0.6	$ 0.6
Warrants Outstanding and Exercisable, value	$ 116	$ 992
Warrant Four [Member] | Maximum [Member]
Warrants and Rights Outstanding, Term	2 years 10 months 9 days	3 years 4 months 6 days
Warrant FIve [Member]
Warrants Outstanding and Exercisable, Number of Warrants	7,000,000
Warrants Outstanding and Exercisable, Weighted Average Exercise Price	$ 0.04
Warrants Outstanding and Exercisable, value	$ 227,014
Warrant FIve [Member] | Maximum [Member]
Warrants and Rights Outstanding, Term	1 year

SCHEDULE OF NUMBER OF OPTIONS G

SCHEDULE OF NUMBER OF OPTIONS GRANTED (Details)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Retirement Benefits [Abstract]
Options outstanding at January 1, 2023 | shares	10,846,284
Weighted average exercise price, beginning | $ / shares	$ 0.0001
Options granted during the period | shares	3,532,290
Weighted average exercise price, granted | $ / shares	$ 0.0001
Options outstanding at the end of period | shares	14,378,574
Weighted average exercise price, ending | $ / shares	$ 0.0001
Options exercisable at the end of period | shares	11,550,240
Weighted average exercise price, exercisable | $ / shares	$ 0.0001

SCHEDULE OF FAIR VALUE OF OPTIO

SCHEDULE OF FAIR VALUE OF OPTIONS (Details) - $ / shares			6 Months Ended
	Jan. 01, 2022	Jul. 01, 2021	Jun. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Expected term	2 years	2 years
Expected average volatility	187.70%	187.70%
Expected dividend yield
Common Stock Market Value		$ 0.76
Risk-free interest rate	1.81%	0.30%
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected term			3 months
Expected average volatility			178%
Common Stock Market Value	$ 0.01		$ 0.01
Risk-free interest rate			3.39%
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected term			3 years
Expected average volatility			187.70%
Common Stock Market Value	$ 0.08		$ 0.02
Risk-free interest rate			3.98%

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Share based compensation	$ 570,000	$ 603,000
Chief Financial Officer And Advisor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Share based compensation	$ 562,000	$ 507,000

SIGNIFICANT EVENTS DURING THE_2

SIGNIFICANT EVENTS DURING THE PERIOD (Details Narrative) - USD ($)						1 Months Ended	3 Months Ended	6 Months Ended
	Jun. 18, 2023	Jun. 01, 2023	May 01, 2023	Feb. 01, 2023	Jan. 01, 2023	Jan. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Face amount								$ 152,750,000			$ 526,826,000
Preferred stock voting rights	the holders of the majority (the “Majority Holders”) of the Company outstanding convertible Preferred Series A Shares par value $0.0001 per share (the “Preferred Shares”) agreed to provide that each Preferred Share shall have voting rights equal to 3,000 shares of the Company’s Common Stock which may be vote at any meeting or any action of the Company shareholders at which the holders of the Common Stock are entitled to participate.
Common stock, par value								$ 0.0001			$ 0.0001
Common Stock [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Common stock, par value								$ 0.03
Additional shares issuance							2,484,472	2,333,333	2,484,472
Ron Mekler [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Employee stock ownership plan					500,000
Common stock value					$ 21,498,000
Vesting rights					Upon grant, the Options vest as follows: (i) 50% following 12 months on the first anniversary of the appointment and (ii) the balance of shares of Common Stock, in four (4) consecutive fiscal quarters, beginning with the quarter ending March 31, 2024.
Share price					$ 0.0001
Adi Shemer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Employee stock ownership plan				1,000,000
Common stock value				$ 20,498
Vesting rights				Upon grant, the Options vest as follows: (i) 33% following 12 months on the first anniversary of the appointment and (ii) the balance of shares of Common Stock, in eight (8) consecutive fiscal quarters, beginning with the quarter ending April 31, 2024.
Share price				$ 0.0001
Investor Two [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Face amount										$ 437,190,000
Conversion description						the following understandings: (i) the note shall be amended so that the Fixed Conversion Price is $0.022, (ii) the Note shall be increased by $7,500, (iii) if any portion of the balance due under the Note remains outstanding on April 30, 2023, an extension fee equal to 15% of such outstanding balance shall be added to it. (iv) The Maturity Date with respect to all Tranches advanced under the Note shall be amended to be July 31, 2023. (v) several sale limitations on trading during the period beginning on the Effective Date and ending on the Amended Maturity Date. The warrant exercise price was adjusted accordingly. Since this amendment was known already in December 2022 its results were included in the fair value as of 31.12.2022.
CRM Campaigns [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Employee stock ownership plan			500,000
Common stock value			$ 7,489,000
Vesting rights			Upon grant, the Options vest as follows: (i) 33% following 12 months anniversary of the appointment and (ii) the balance of shares of Common Stock, in eight (8) consecutive quarters, beginning with the quarter ending April 30, 2024. The Option shall be exercisable, for a period of 2 years after reaching full vesting, at a per share exercise price of $0.0001 and shall otherwise be subject to the other terms and conditions specified in an Option Grant Agreement to be entered into between the consultant and the Company.
Consultant [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Employee stock ownership plan		500,000
Common stock value		$ 5,414,000
Vesting rights		Upon grant, the Options vest on a monthly basis over a period of 3 months from grant. The Option shall be exercisable for a period of two years following vesting, at a per share exercise price of $0.0001 and shall otherwise be subject to the other terms and conditions specified in an Option Grant Agreement to be entered into between the consultant and the Company.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) $ / shares in Units, ₪ in Thousands, $ in Thousands

1 Months Ended

3 Months Ended

6 Months Ended

Dec. 31, 2023 shares

Aug. 04, 2023 shares

Jul. 31, 2023 USD ($)

Jul. 26, 2023 shares

Jul. 07, 2023 USD ($) $ / shares shares

Jul. 07, 2023 ILS (₪) shares

Jul. 07, 2023 USD ($) $ / shares

Jul. 01, 2023 USD ($) $ / shares shares

Jun. 30, 2023 USD ($) $ / shares shares

Sep. 30, 2023 USD ($)

Jun. 30, 2022 USD ($)

Jun. 30, 2023 USD ($) $ / shares

Jun. 30, 2022 USD ($)

Dec. 31, 2022 $ / shares

Subsequent Event [Line Items]

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

$ 0.0001

Proceeds from issuance of warrants

$ 40,000

$ 9

Stock issued during period value new issues

$ 80

80

Proceeds from convertible debt

724,658

$ 141

$ 368

Proceeds from other debt

$ 720,000

Warrants cancelled | shares

600,000

Common Stock Purchase Warrants [Member]

Subsequent Event [Line Items]

Share price | $ / shares

$ 0.01

$ 0.01

Warrant [Member]

Subsequent Event [Line Items]

Share price | $ / shares

0.04

0.04

Investor [Member]

Subsequent Event [Line Items]

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

Stock issued during period shares other | shares

13,300,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Employee stock ownership plan | shares

10,237,740

Employee stock ownership plan

$ 92,102

Share price | $ / shares

$ 0.0001

Proceeds from issuance of warrants

$ 133,000

Stock issued during period value new issues

$ 266,000

Payments for proceeds from investments

$ 950,000

Subsequent Event [Member] | Series A Preferred Stock [Member]

Subsequent Event [Line Items]

Conversion of stock shares issued | shares

66,868

2,307

Subsequent Event [Member] | Mr Porat [Member]

Subsequent Event [Line Items]

Additional common shares | shares

14,500,000

Subsequent Event [Member] | Chief Executive Officer [Member]

Subsequent Event [Line Items]

Employee stock ownership plan | shares

11,500,000

11,500,000

Stock issued during period shares issued for services

$ 10,810

₪ 40,000

Deferred salary

20,000

$ 20,000

Proceeds from issuance of private placement

$ 1,000

Employee compensation description

Under the Agreement, Mr. Shemer is also entitled to the following: (i) Manager’s Insurance under Israeli law to which SleepX contributes amounts equal to (a) 8-1/3 percent for severance payments, and 6.5%, or up to 7.5% (including disability insurance) designated for premium payment (and Mr. Shemer contributes an additional 6%) of each monthly salary payment, and (b) 7.5% of his salary (with Mr. Shemer contributing an additional 2.5%) to an education fund, a form of deferred compensation program established under Israeli law. Either Mr. Shemer or SleepX is entitled to terminate the employment at any time upon 30 days prior notic

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

Stock options exercised | shares

1,000,000

1,000,000