SciSparc (SPRC) F-1 27 Feb 24 Registration statement (foreign) Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Jun. 30, 2023
Document Information Line Items
Entity Registrant Name	SCISPARC LTD.
Document Type	F-1
Amendment Flag	false
Entity Central Index Key	0001611746
Entity Emerging Growth Company	false
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line One	Puglisi & Associates
Entity Address, Address Line Two	Suite 204
Entity Address, City or Town	Newark
Entity Address, Postal Zip Code	19711
Entity Address, State or Province	DE
City Area Code	(302)
Local Phone Number	738-6680
Business Contact
Document Information Line Items
Entity Address, Address Line One	20 Raul Wallenberg Street
Entity Address, Address Line Two	Tower A
Entity Address, City or Town	Tel Aviv
Entity Address, Postal Zip Code	6971916
Entity Address, Country	IL
City Area Code	(+972)
Local Phone Number	(3) 610-3100

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 2,081	$ 3,574	$ 12,945	$ 6,875
Restricted deposit	44	60	40	45
Trade receivables	43	77
Other accounts receivable	815	131	699	2,904
Inventory	660	668
Current asset, total	3,643	4,510	13,684	9,824
NON-CURRENT ASSETS:
Intangible asset, net	4,474	4,717
Investment in company account for at equity	893	591	659
Investments in financial assets	849	730
Property and equipment, net	33	57	79	92
Non-current asset total	6,249	6,095	738	92
Assets, total	9,892	10,605	14,422	9,916
CURRENT LIABILITIES:
Trade payables	1,247	1,199	874	1,199
Other accounts payable	153	193	214	154
Warrants	1,714	2,737	10,252	359
Lease liability		27	45	45
Liabilities current, total	3,114	4,156	11,385	1,757
NON-CURRENT LIABILITIES:
Lease liability				18
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE COMPANY:
Share capital and premium	58,898	58,592	58,547	58,541
Reserve from share-based payment transactions	5,248	5,180	4,980	4,331
Warrants	5,190	5,190	5,190	5,190
Foreign currency translation reserve	497	497	497	497
Transactions with non-controlling interests	712	559	559	559
Accumulated deficit	(66,449)	(63,569)	(66,736)	(60,977)
Total	4,096		3,037
Non-controlling interests	2,682
Total equity	6,778	6,449	3,037	8,141
Total liabilities and equity	$ 9,892	$ 10,605	$ 14,422	$ 9,916

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues	$ 1,972		$ 1,347
Cost of goods sold	(1,267)		(322)
Gross profit	705		1,025
Research and development expenses	781	1,474	2,803	1,990	649
Sales and marketing	397
General and administrative expenses	2,494	3,339	6,509	3,778	1,902
Operating loss	2,967	4,813	8,287	5,768	3,293
Company’s share of losses of companies accounted for at equity, net	99	41	109		742
Finance income	(1,024)		(7,832)		(630)
Finance expenses	877	905	2,014	21	872
Loss before income taxes	2,919	5,759	2,578	5,789	3,535
Taxes on income	13		14
Total comprehensive loss	2,932	5,759	2,592	5,789	3,535
Attributable to:
Non-controlling interests					(53)
Attributable to:
Equity holders of the Company	2,880	5,759	2,592	5,789	3,482
Non-controlling interests	52
Profit loss	$ 2,932	$ 5,759	$ 2,592	$ 5,789	$ 3,535
Basic loss per share attributable to equity holders of the Company:
Loss from operations (in Dollars per share)			$ 0.57	$ 2.83	$ 0.1
Diluted loss per share attributable to equity holders of the Company:
Loss from operations (in Dollars per share)			0.57	$ 2.83	$ 0.11
Previously stated
Attributable to:
Profit loss					$ 3,535
Basic loss per share attributable to equity holders of the Company:
Loss from operations (in Dollars per share)	$ 10.85	$ 46.8	14.82
Diluted loss per share attributable to equity holders of the Company:
Loss from operations (in Dollars per share)	$ 10.85	$ 46.8	$ 14.82

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Deficit) - USD ($) $ in Thousands		Share capital and premium	Reserve from share-based payment transactions	Warrants	Transactions with non- controlling interests	Foreign currency translation reserve	Accumulated deficit	Total	Non- controlling interests	Previously stated	Total
Balance at Dec. 31, 2019		$ 45,636	$ 4,862	$ 464	$ 261	$ 497	$ (51,706)	$ 14			$ 14
Income (loss)							(3,482)	(3,482)	(53)	$ (3,535)	(3,535)
Warrants reclassification				(464)				(464)			(464)
Issue of share capital, net of issue expenses	[1]	2,763		2,207				4,970			4,970
Conversion of convertible debentures (Note 14b)		3						3			3
Non-controlling interests					298			298	53		351
Expiration of share options		638	(638)
Cost of share-based payment			91					91			91
Balance at Dec. 31, 2020		49,040	4,315	2,207	559	497	(55,188)	1,430			1,430
Income (loss)							(5,789)	(5,789)			(5,789)
Issue of share capital, net of issue expenses	[2]	3,364		4,335				7,699			7,699
Exercise of warrants	[3]	6,110		(1,352)				4,758			4,758
Expiration of share options		27	(27)
Cost of share-based payment			43					43			43
Balance at Dec. 31, 2021		58,541	4,331	5,190	559	497	(60,977)	8,141			8,141
Income (loss)							(5,759)	(5,759)			(5,759)
Expiration of share options		6	(6)
Cost of share-based payment			655					655			655
Balance at Jun. 30, 2022		58,547	4,980	5,190	559	497	(66,736)	3,037			3,037
Balance at Dec. 31, 2021		58,541	4,331	5,190	559	497	(60,977)	8,141			8,141
Income (loss)							(2,592)	(2,592)			(2,592)
Exercise of warrants		3						3			3
Cost of share-based payment		48	849					897			897
Balance at Dec. 31, 2022		58,592	5,180	5,190	559	497	(63,569)	6,449		$ 6,449	6,449
Income (loss)							(2,880)	(2,880)	(52)		(2,932)
Issue of share capital in respect of investment in affiliate		288						288			288
Sale of minority interest in subsidiary					153			153	2,734		2,887
Issue of shares, net of issue expenses		(45)						(45)			(45)
Cost of share-based payment		63	68					131			131
Balance at Jun. 30, 2023		$ 58,898	$ 5,248	$ 5,190	$ 712	$ 497	$ (66,449)	$ 4,096	$ 2,682		$ 6,778
[1] Net of issue expenses of $784 Net of issue expenses of $449 Net of issue expenses of $358

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Loss	$ (2,932)	$ (5,759)	$ (2,592)	$ (5,789)	$ (3,535)
Adjustments to the profit or loss items:
Depreciation and amortization	267	21	187	33	164
Cost of share-based payment	131	655	897	43	91
Finance expenses, net	(1,023)	913	(6,585)	9	(476)
Group’s share of losses of company accounted for at equity, net	98	41	109		795
Losses from remeasurement of investment in financial assets	855		770
Total adjustments to the profit or loss	328	1,630	(4,622)	85	574
Working capital adjustments:
Decrease (increase) in other accounts receivable	(684)	2,205	3	170	(519)
Increase (decrease) in trade payables	48	(324)		353	(752)
Increase (decrease) in other accounts payable	(40)	60	39	120	(75)
Decrease (increase) in trade receivables	39		(77)
Decrease (increase) in inventory	8		(668)
Working capital	(629)	1,941	(703)	643	(1,346)
Net cash used in operating activities	(3,233)	(2,188)	(7,917)	(5,061)	(4,307)
Cash flows from investing activities:
Investment (withdrawal) in restricted bank deposits	16	(8)	(15)	(35)	24
Purchase of property and equipment			(8)	(35)
Investment in a company accounted for at equity	(400)	(700)	(700)
Purchase of financial assets at fair value through profit or loss	(687)		(1,500)
Purchase of intangible asset			(4,861)
Net cash provided by investing activities	(1,071)	(708)	(7,084)	(70)	24
Cash flows from financing activities:
Proceeds from issue of share capital and warrants (net of issuance expenses) (Note 8)	(50)	9,005	9,005	7,699	2,650
Repayment of lease liability	(26)	(39)	(70)	(19)	(26)
Repayment of short-term credit				(188)	(1,410)
Receipt of short-term credit from others, net					1,660
Interest paid on lease liability			(8)		(7)
Proceeds from issuance of shares to minority interests in a subsidiary	2,887
Exercise of warrants			2,770	2,568	2,376
Payment of issuance expenses related to previous period			3		116
Net cash provided by financing activities	2,811	8,966	11,700	10,060	5,359
Increase (decrease) in cash and cash equivalents	(1,493)	6,070	(3,301)	4,929	1,076
Cash and cash equivalents at the beginning of the period	3,574	6,875	6,875	1,946	870
Cash and cash equivalents at the end of the period	2,081	12,945	3,574	6,875	1,946
(a) Significant non-cash transactions:
Right-of-use asset recognized with corresponding lease liability				78
Registration of warrants				2,480
Unpaid issue expenses				$ 290
Mutual share exchange of ordinary shares (see note 10)	$ 288

General

General	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
General [Abstract]
GENERAL	NOTE 1:- GENERAL a. SciSparc Ltd. (formerly known as Therapix Biosciences Ltd.) (“SciSparc” or the “Company” or the “Group”), a pharmaceutical company, was incorporated in Israel and commenced its operations on August 23, 2004. Until March 2014, SciSparc and its subsidiaries at the time were mainly engaged in developing several innovative immunotherapy products and SciSparc’s own patents in the immunotherapy field. In August 2015, the Company decided to adopt a different business strategy and began focusing on developing a portfolio of approved drugs based on cannabinoid molecules. With this focus, the Company is currently engaged in development programs based on Δ9-tetrahydrocannabinol (“THC”) and/or non-psychoactive cannabidiol for the treatment of Tourette syndrome, Alzheimer’s disease and agitation, pain, autism spectrum disorder and Status Epilepticus. The headquarters of the Company are located in Tel Aviv, Israel. On September 30, 2022, the Company announced the closing of the acquisition of Wellution TM The Company’s ordinary shares are listed on Nasdaq and are trading under the symbol “SPRC”. As of June 30, 2023, the Company had three private subsidiaries, including a company incorporated under the laws of Israel: Evero Health Ltd (“Evero”); an inactive company incorporated under the laws of Israel: Brain Bright Ltd (“Brain Bright”); and a company incorporated under the laws of the State of Delaware: Scisparc US (together with Evero and Brain Bright, the “Subsidiaries”). On August 18, 2023, the Company convened a general meeting of its shareholders, whereby the shareholders approved, inter alia, a reverse split of the Company’s share capital up to a ratio of 30:1 (the “Reverse Split”). Following the implementation of the reverse split, the Company’s authorized share capital will not be adjusted under the Company’s articles of association, as currently in effect (the “Articles”), which as of the date hereof consists of 75,000,000 Ordinary Shares, no par value. On September 14, 2023, the Company’s Board resolved that the final ratio for the Reverse Split will be 26:1, which became effective on September 28, 2023. Consequently, all share numbers, share prices, and exercise prices have been retroactively adjusted in these interim consolidated financial statements for all periods presented. b. These interim consolidated financial statements should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2022, and accompanying notes, that were approved on April 27, 2023, and signed on May 1, 2023 (the “2022 Annual Consolidated Financial Statements”). c. The Company incurred a net loss of $2,932 and had negative cash flows from operating activities of $3,233 for the six month period ended June 30, 2023. As of June 30, 2023, the Company had an accumulated deficit of $66,449 as a result of recurring operating losses. At June 30, 2023, the Company’s cash and cash equivalents position is not sufficient to fund the Company’s planned operations for at least a year beyond the date of the filing date of the consolidated financial statements.. The Company’s pharmaceuticals operations are dependent on its ability to raise additional funds from existing and/or new investors. This dependency will continue until the Group will be able to completely finance its operations by generating revenue from its pharmaceutical products. These abovementioned factors raise substantial doubt about the Group’s ability to continue as a going concern. The Company intends to finance operating costs over the next twelve months through a combination of actions that may include existing cash on hand, reducing operating expenses and issuing equity and/or debt securities. The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and liabilities and commitments in the normal course of business. The interim consolidated financial statements for the period ended June 30, 2023, do not include any adjustments to the carrying amounts and classifications of assets and liabilities that might result should the Group be unable to continue as a going concern. d. The interim consolidated financial statements of the Company for the six-month period ended on June 30, 2023, were approved for issuance on October 2, 2023 (the “Approval Date”). In connection with the preparation of the interim consolidated financial statements and in accordance with authoritative guidance for subsequent events, the Company evaluated subsequent events after the consolidated statements of financial position date of June 30, 2023, through September 27, 2023, the date on which the unaudited interim consolidated financial statements were available to be issued.	NOTE 1:- GENERAL a. SciSparc Ltd. (formerly known as Therapix Biosciences Ltd.) (“SciSparc” or the “Company” or the “Group”), a pharmaceutical company, was incorporated in Israel and commenced its operations on August 23, 2004. Until March 2014, SciSparc and its subsidiaries at the time (the “Group”) were mainly engaged in developing several innovative immunotherapy products and SciSparc’s own patents in the immunotherapy field. In August 2015, the Company decided to adopt a different business strategy and began focusing on developing a portfolio of approved drugs based on cannabinoid molecules. With this focus, the Company is currently engaged in the following development programs based on Δ9-tetrahydrocannabinol (“THC”) and/or non-psychoactive cannabidiol for the treatment of Tourette syndrome, Alzheimer’s disease and agitation, pain, autism spectrum disorder and Status Epilepticus. The headquarters of the Company are located in Tel Aviv, Israel. The Company was previously a dual-listed company, whereby it listed (a) its ordinary shares, no par value each (“ordinary shares”), on the Tel-Aviv Stock Exchange (“TASE”) from December 26, 2005 until its delisting on August 7, 2018, and (b) its American Depository Shares (“ADSs”) on the Nasdaq Capital Market (“Nasdaq”) following its initial public offering (“IPO”) on March 27, 2017, at which time it raised $13,700, until its suspension from listing, and subsequent delisting, from Nasdaq on July 2, 2020 and September 21, 2020, respectively. Following the delisting of the ADSs from Nasdaq, the Company’s ADSs were listed on the Pink Sheets and then subsequently upgraded to the OTCQB on December 8, 2020. On August 26, 2021, the Company’s ADSs were mandatorily cancelled and were exchanged for ordinary shares at a one-for-one ratio. On December 22, 2021, the Company’s ordinary shares were re-listed on Nasdaq and began trading under the symbol “SPRC”. As of December 31, 2022, the Company had three private subsidiaries, including a company incorporated under the laws of Israel: Evero Health Ltd (“Evero”); an inactive company incorporated under the laws of Israel: Brain Bright Ltd (“Brain Bright”); and a company incorporated under the laws of the State of Delaware: Scisparc Nutraceuticals Inc. (“Scisparc US” and together with Evero and Brain Bright, the “Subsidiaries”). The consolidated financial statements of the Company for the year ended December 31, 2022, were approved on April 27, 2023, and signed on May 1, 2023 (the “Approval Date”). b. The Group incurred operating losses since its incorporation and expects to continue to incur operating losses for the foreseeable future. As of December 31, 2022, the Group had an accumulated deficit of approximately $64,009 as a result of recurring operating losses. A s of the Approval Date, the Group has started recognizing revenues from sales. However, its pharmaceuticals operations are dependent on its ability to raise additional funds from existing and/or new investors. This dependency will continue until the Group will be able to completely finance its operations by generating revenue from its products. These abovementioned factors raise substantial doubt about the Group’s ability to continue as a going concern. The financial statements do not include any adjustments to the carrying amounts and classifications of assets and liabilities that might result should the Group be unable to continue as a going concern. c. Definitions and Meanings: The Company - SciSparc Ltd. (formerly known as Therapix Biosciences Ltd.) The Group - SciSparc Ltd. (formerly Therapix Biosciences Ltd.) and its Subsidiaries, as detailed in Note 1a. Subsidiaries - Companies that are controlled by the Company, as defined in IFRS 10, “ Consolidated Financial Statements Associates - An entity over which the Company has significant influence, as defined in IAS 28, “ Investment in Associates and Joint Ventures Related Parties - As defined in IAS 24, “ Related Party Disclosures IAS - International Accounting Standards issued by the International Accounting Standards Board (“IASB”). IFRS - International Financial Reporting Standards issued by the IASB.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES Unaudited Interim Financial Information The Company’s unaudited condensed consolidated financial statements have been prepared in accordance with International Accounting Standard (“IAS”) 34, “Interim Financial Reporting”. The significant accounting policies adopted in the preparation of the interim consolidated financial statements are consistent with those followed in the preparation of the 2022 Annual Consolidated Financial Statements. Accordingly, these condensed consolidated financial statements should be read in conjunction with the 2022 Annual Consolidated Financial Statements. The results for any interim period are not necessarily indicative of results for any future period. The unaudited condensed consolidated financial statements have been prepared on the same basis as the audited financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all adjustments that are necessary to present fairly the Company’s financial position and results of operations for the interim periods presented. The results for the six month period ended June 30, 2023, are not necessarily indicative of the results for the year ending December 31, 2023, or for any future period. As of June 30, 2023, there have been no material changes in the Company’s significant accounting policies from those that were disclosed in the 2022 Annual Consolidated Financial Statements.	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in the financial statements for all periods presented, unless otherwise stated. a. Basis of presentation of the financial statements: These financial statements have been prepared in accordance with IFRS, as issued by the IASB. The Company’s financial statements have been prepared on a cost basis, unless otherwise indicated. The Company has elected to present the profit or loss items using the function of expense method. The financial statements are presented in USD and all values are rounded to the nearest thousand (’000), except when otherwise indicated. b. The operating cycle: The operating cycle of the Company is one year. c. Consolidated financial statements: The consolidated financial statements comprise the financial statements of companies that are controlled by the Company (Subsidiaries). Control of a company is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Potential voting rights are considered when assessing whether an entity has control over the other entity. The consolidation of the financial statements commences on the date on which control is obtained and ends when such control ceases. The financial statements of the Company and of the Subsidiaries are prepared as of the same dates and periods. The consolidated financial statements are prepared using uniform accounting policies by all companies in the Group. Significant intra-Group balances and transactions and gains or losses resulting from intra-Group transactions are eliminated in full in the consolidated financial statements. Non-controlling interests in subsidiaries represent the equity in subsidiaries not attributable, directly or indirectly, to a parent. Non-controlling interests are presented in equity separately from the equity attributable to the equity holders of the Company. Profit or loss and components of other comprehensive income are attributed to the Company and to non-controlling interests. Losses are attributed to non-controlling interests even if they result in a negative balance of non-controlling interests in the consolidated statement of financial position. d. Functional currency and foreign currency: The functional currency of the Company, which is the currency that best reflects the economic environment in which the Company operates and conducts its transactions is the U.S. Dollar (“USD” or “$”), since it’s the primary currency of the economic environment in which the Company operates. The consolidated financial statements are also presented in USD since the Company believes that preparing the consolidated financial statements in USD provides more relevant information to the users of the consolidated financial statements. e. Acquisition of a single asset company: Upon the acquisition of a single asset company, the Group evaluates whether it is the acquisition of a business or of an asset. To be considered a business, the acquisition must include, at a minimum, an input and a substantive process that together can significantly contribute to the creation of outputs. The acquisition is accounted for as a business combination if the single asset company is a business. If it is not a business, the acquisition is accounted for as the acquisition of assets and liabilities. In such an acquisition, the cost of the acquisition includes transaction costs which are allocated to the identifiable acquired assets and liabilities proportionally based on their fair value on the acquisition date. In such case, goodwill and deferred taxes in respect of the temporary differences existing as of the acquisition date are not recognized. f. Restricted deposits: A restricted deposit is cash invested in a short-term deposit (between three months and one year) or in a long-term deposit (with a maturity of more than one year from the date of investment). Restricted deposits are designated to secure the Company’s office facilities lease agreements and its credit cards. g. Investment in joint arrangements: Joint arrangements are arrangements in which the Company has joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. 1. Joint ventures: In joint ventures the parties that have joint control of the arrangement have rights to the net assets of the arrangement. A joint venture is accounted for at equity 2. Joint operations: In joint operations the parties that have joint control of the arrangement have rights to the assets and obligations for the liabilities relating to the arrangement. The Company recognizes in relation to its interest its share of the assets, liabilities, revenues and expenses of the joint operation. The acquisition of interests in a joint operation which represents a business, as defined in IFRS 3, is accounted for using the acquisition method, including the measurement of the identifiable assets and liabilities at fair value, the recognition of deferred taxes arising from this measurement, the accounting treatment of the related transaction costs and the recognition of goodwill or bargain purchase gains. This applies to the acquisition of the initial interest and additional interests in a joint operation that represents a business. h. Investments in associates: Associates are companies in which the Group has significant influence over the financial and operating policies without having control. The investment in an associate is accounted for using the equity method. i. Investments accounted for using the equity method: The Group’s investments in associates and joint ventures are accounted for using the equity method. Under the equity method, the investment in the associate or in the joint venture is presented at cost with the addition of post-acquisition changes in the Group’s share of net assets, including other comprehensive income of the associate or the joint venture. Gains and losses resulting from transactions between the Group and the associate or the joint venture are eliminated to the extent of the interest in the associate or in the joint venture. The cost of the investment includes transaction costs. Goodwill relating to the acquisition of an associate or a joint venture is presented as part of the investment in the associate or the joint venture, measured at cost and not systematically amortized. Goodwill is evaluated for impairment as part of the investment in the associate or in the joint venture as a whole. The financial statements of the Company and of the associate or joint venture are prepared as of the same dates and periods. The accounting policies applied in the financial statements of the associate or the joint venture are uniform and consistent with the policies applied in the financial statements of the Group. Upon the acquisition of an associate or a joint venture achieved in stages when the former investment in the acquiree was accounted for pursuant to the provisions of IFRS 9, the Group applies the principles of IFRS 3 regarding business combinations achieved in stages. Consequently, equity interests in the acquiree that had been held by the Group prior to achieving significant influence or joint control are measured at fair value on the acquisition date and are included in the acquisition consideration while recognizing a gain or loss resulting from the fair value measurement. The equity method is applied until the loss of significant influence in the associate or loss of joint control in the joint venture or classification as investment held for sale. j. Property and equipment, net: Property and equipment are measured at cost, including directly attributable costs, less accumulated depreciation, accumulated impairment losses and any related investment grants and excluding day-to-day servicing expenses. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Mainly % Lab equipment 6-50 33 Computers 33-50 33 Office furniture and equipment 20-33 25 Leasehold improvements see below - Leasehold improvements are depreciated on a straight-line basis over the shorter of the lease term (including the extension option held by a company and intended to be exercised) and the expected life of the improvement. The useful life, depreciation method and residual value of an asset are reviewed at least each year-end and any changes are accounted for prospectively as a change in accounting estimate. Depreciation of an asset ceases at the earlier of: the date that the asset is classified as held for sale and the date that the asset is derecognized. k. Intangible assets: Separately acquired intangible assets are measured on initial recognition at cost including directly attributable costs. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Expenditures relating to internally generated intangible assets, excluding capitalized development costs, are recognized in profit or loss when incurred. Intangible assets with a finite useful life are amortized over their useful life and reviewed for impairment whenever there is an indication that the asset may be impaired. The amortization period and the amortization method for an intangible asset are reviewed at least at each year end. l. Impairment of non-financial assets: The Company evaluates the need to record an impairment of non-financial assets whenever events or changes in circumstances indicate that the carrying amount is not recoverable. If the carrying amount of non-financial assets exceeds their recoverable amount, the assets are reduced to their recoverable amount. The recoverable amount is the higher of fair value less costs of sale and value in use. In measuring value in use, the expected future cash flows are discounted using a pre-tax discount rate that reflects the risks specific to the asset. The recoverable amount of an asset that does not generate independent cash flows is determined for the cash-generating unit to which the asset belongs. Impairment losses are recognized in profit or loss. m. Financial instruments: 1. Financial assets: Financial assets are measured upon initial recognition at fair value plus transaction costs that are directly attributable to the acquisition of the financial assets, except for financial assets measured at fair value through profit or loss in respect of which transaction costs are recorded in profit or loss. The Company classifies and measures debt instruments in the financial statements based on the following criteria: - The Company’s business model for managing financial assets; and - The contractual cash flow terms of the financial asset. a) Debt instruments are measured at amortized cost when: The Company’s business model is to hold the financial assets in order to collect their contractual cash flows, and the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, the instruments in this category are measured according to their terms at amortized cost using the effective interest rate method, less any provision for impairment. On the date of initial recognition, the Company may irrevocably designate a debt instrument as measured at fair value through profit or loss if doing so eliminates or significantly reduces a measurement or recognition inconsistency, such as when a related financial liability is also measured at fair value through profit or loss. b) Debt instruments are measured at fair value through profit or loss when: A financial asset which is a debt instrument does not meet the criteria for measurement at amortized cost or at fair value through other comprehensive income. After initial recognition, the financial asset is measured at fair value and gains or losses from fair value adjustments are recognized in profit or loss. c) Equity instruments and other financial assets held for trading: Investments in equity instruments do not meet the above criteria and accordingly are measured at fair value through profit or loss. Other financial assets held for trading such as derivatives, including embedded derivatives separated from the host contract, are measured at fair value through profit or loss unless they are designated as effective hedging instruments. Dividends from investments in equity instruments are recognized in profit or loss when the right to receive the dividends is established. 2. Derecognition of financial assets: A financial asset is derecognized only when: - The contractual rights to the cash flows from the financial asset have expired; - The Company has transferred substantially all the risks and rewards deriving from the contractual rights to receive cash flows from the financial asset or has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset; or - The Company has retained its contractual rights to receive cash flows from the financial asset but has assumed a contractual obligation to pay the cash flows in full without material delay to a third party. 3. Financial liabilities: a) Financial liabilities measured at amortized cost: Financial liabilities are initially recognized at fair value less transaction costs that are directly attributable to the issue of the financial liability. After initial recognition, the Company measures all financial liabilities at amortized cost using the effective interest rate method, except for financial liabilities at fair value through profit or loss such as derivatives. b) Financial liabilities measured at fair value through profit or loss: At initial recognition, the Company measures financial liabilities that are not measured at amortized cost at fair value. Transaction costs are recognized in profit or loss. After initial recognition, changes in fair value are recognized in profit or loss. 4. Derecognition of financial liabilities: A financial liability is derecognized only when it is extinguished, that is when the obligation specified in the contract is discharged or cancelled or expires. A financial liability is extinguished when the debtor discharges the liability by paying in cash, other financial assets, goods or services, or is legally released from the liability. 5. Offsetting financial instruments: Financial assets and financial liabilities are offset and the net amount is presented in the statement of financial position if there is a legally enforceable right to set off the recognized amounts and there is an intention either to settle on a net basis or to realize the asset and settle the liability simultaneously. The right of set-off must be legally enforceable not only during the ordinary course of business of the parties to the contract but also in the event of bankruptcy or insolvency of one of the parties. In order for the right of set-off to be currently available, it must not be contingent on a future event, there may not be periods during which the right is not available, or there may not be any events that will cause the right to expire. 6. Compound financial instruments: Convertible debentures which contain both an equity/derivative component and a liability component are separated into two components. This separation is performed by first determining the liability component based on the fair value of an equivalent non-convertible liability. The value of the conversion component is determined to be the residual amount. Directly attributable transaction costs are apportioned between the equity component and the liability component based on the allocation of proceeds to the equity and liability components. 7. Issue of a unit of securities: The issue of a unit of securities involves the allocation of the proceeds received (before issue expenses) to the securities issued in the unit based on the following order: financial derivatives and other financial instruments measured at fair value in each period. Then fair value is determined for financial liabilities that are measured at amortized cost. The proceeds allocated to equity instruments are determined to be the residual amount. Issue costs are allocated to each component pro rata to the amounts determined for each component in the unit. n. Research and development expenditures: Research expenditures are recognized in profit or loss when incurred. The conditions enabling capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred. o. Finance income and expenses: Finance income and expenses comprise interest income on amounts invested and exchange rate gains and losses. Interest income is recognized as it accrues using the effective interest method. Finance income and expenses derive also from changes in the fair value of financial liabilities measured at fair value through profit or loss. Borrowing costs are recognized in profit or loss using the effective interest method. p. Fair value measurement: Fair value is 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. Fair value measurement is based on the assumption that the transaction will take place in the asset’s or the liability’s principal market, or in the absence of a principal market, in the most advantageous market. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. Fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities measured at fair value or for which fair value is disclosed are categorized into levels within the fair value hierarchy based on the lowest level input that is significant to the entire fair value measurement: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable directly or indirectly. Level 3 - Inputs that are not based on observable market data (valuation techniques which use inputs that are not based on observable market data). q. Taxes on income: Current or deferred taxes are recognized in profit or loss, except to the extent that they relate to items which are recognized in other comprehensive income or equity. 1. Current taxes: A current tax liability is measured using the tax rates and tax laws that have been enacted or substantively enacted by the reporting date as well as adjustments required in connection with the tax liability in respect of previous years. 2. Deferred taxes: Deferred taxes are computed in respect of temporary differences between the carrying amounts in the financial statements and the amounts attributed for tax purposes. Deferred taxes are measured at the tax rate that is expected to apply when the asset is realized, or the liability is settled, based on tax laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets are reviewed at each reporting date and reduced to the extent that it is not probable that they will be utilized. Deductible carryforward losses and temporary differences for which deferred tax assets had not been recognized are reviewed at each reporting date and a respective deferred tax asset is recognized to the extent that their utilization is probable. Taxes that would apply in the event of the disposal of investments in investees have not been taken into account in computing deferred taxes, as long as the disposal of the investments in investees is not probable in the foreseeable future. Also, deferred taxes that would apply in the event of distribution of earnings by investees as dividends have not been taken into account in computing deferred taxes, since the distribution of dividends does not involve an additional tax liability or since it is the Company’s policy not to initiate distribution of dividends from a subsidiary that would trigger an additional tax liability. Taxes on income that relate to distributions of an equity instrument and to transaction costs of an equity transaction are accounted for pursuant to IAS 12, “ Income Taxes Deferred taxes are offset if there is a legally enforceable right to offset a current tax asset against a current tax liability and the deferred taxes relate to the same taxpayer and the same taxation authority. r. Share-based payment transactions: The Company’s employees and other service providers may receive remuneration in the form of share-based payments (“Equity-settled transactions”). Equity-settled transactions: The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at grant date. The fair value is determined using an acceptable option pricing model (“OPM”). As for service providers, the cost of the transactions is measured at the fair value of the goods or services received as consideration for equity instruments granted. The cost of equity-settled transactions is recognized in profit or loss together with a corresponding increase in equity during the period in which the performance and/or service conditions are to be satisfied ending on the date on which the relevant employees become entitled to the award (the “Vesting Period”). The cumulative expense recognized for equity-settled transactions at the end of each reporting period until the vesting date reflects the extent to which the Vesting Period has expired and the Company’s best estimate of the number of equity instruments that will ultimately vest. No expense is recognized for awards that do not ultimately vest, except for awards where vesting is conditional upon a market condition, which are treated as vesting irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied. If the Company modifies the conditions on which equity-instruments were granted, an additional expense is recognized for any modification that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee/other service provider at the modification date. If a grant of an equity instrument is cancelled, it is accounted for as if it had vested on the cancellation date and any expense not yet recognized for the grant is recognized immediately. However, if a new grant replaces the cancelled grant and is identified as a replacement grant on the grant date, the cancelled and new grants are accounted for as a modification of the original grant, as described above. s. Earnings (loss) per share: Earnings (loss) per share are calculated by dividing the income (loss) attributable to equity holders of the Company by the weighted number of ordinary shares outstanding during the period. Basic loss per ordinary share includes only ordinary shares that were outstanding during the period. Potential ordinary shares are included in the computation of diluted loss per ordinary share when their conversion increases loss per ordinary share from continuing operations. t. Employee benefit liabilities: The Company has several employee-benefit plans: 1. Short-term employee benefits: Short-term employee benefits are benefits that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services. These benefits include salaries, paid annual leave, paid sick leave, recreation and social security contributions and are recognized as expenses as the services are rendered. A liability in respect of a cash bonus or a profit-sharing plan is recognized when the Company has a legal or constructive obligation to make such payment as a result of past service rendered by an employee and a reliable estimate of the amount can be made. 2. Post-employment benefits: The plans are normally financed by contributions to insurance companies and classified as defined contribution plans or as defined benefit plans. The Company has defined contribution plans to its employees according to the specific laws per country. u. Provisions: A provision in accordance with IAS 37, “ Provisions, Contingent Liabilities and Contingent Assets Following are the types of provisions included in the financial statements: Legal claims: A provision for claims is recognized when the Company has a present legal or constructive obligation as a result of a past event, it is more likely than not that an outflow of resources embodying economic benefits will be required by the Company to settle the obligation and a reliable estimate can be made of the amount of the obligation. v. Leases: The Company elected to apply the provisions of IFRS 16, “ Leases The accounting policy for leases applied effective from January 1, 2019, is as follows: The Company accounts for a contract as a lease when the contract terms convey the right to control the use of an identified asset for a period of time in exchange for consideration. 1. The Company as a lessee: For leases in which the Company is the lessee, the Company recognizes on the commencement date of the lease a right-of-use asset and a lease liability, excluding leases whose term is up to 12 months and leases for which the underlying asset is of low value. For these excluded leases, the Company has elected to recognize lease payments as an expense in profit or loss on a straight-line basis over the lease term (see Note 9). In measuring the lease liability, the Company has elected to apply the practical expedient in IFRS 16 and separates the lease components from the non-lease components (such as management and maintenance services, etc.) included in a single contract. On the commencement date, the lease liability includes all unpaid lease payments discounted at the interest rate implicit in the lease, if that rate can be readily determined, or otherwise using the Company’s incremental borrowing rate. After the commencement date, the Company measures the lease liability using the effective interest rate method. On the commencement date, the right-of-use asset is recognized in an amount equal to the lease liability plus lease payments already made on or before the commencement date and initial direct costs incurred. The right-of-use asset is measured applying the cost model and depreciated over the shorter of its useful life and the lease term. The Company tests for impairment of the right-of-use asset whenever there are indications of impairment pursuant to the provisions of IAS 36, “ Impairment of Assets 2. Lease extension and termination options: A non-cancelable lease term includes both the periods covered by an option to extend the lease when it is reasonably certain that the extension option will be exercised, and the periods covered by a lease termination option when it is reasonably certain that the termination option will not be exercised. In the event of any change in the expected exercise of the lease extension option or in the expected non-exercise of the lease termination option, the Company remeasures the lease liability based on the revised lease term using a revised discount rate as of the date of the change in expectations. The total change is recognized in the carrying amount of the right-of-use asset until it is reduced to zero, and any further reductions are recognized in profit or loss. 3. Lease modifications: If a lease modification does not reduce the scope of the lease and does not result in a separate lease, the Company remeasures the lease liability based on the modified lease terms using a revised discount rate as of the modification date and records the change in the lease liability as an adjustment to the right-of-use asset. If a lease modification reduces the scope of the lease, the Company recognizes a gain or loss arising from the partial or full reduction of the carrying amount of the right-of-use asset and the lease liability. The Company subsequently remeasures the carrying amount of the lease liability according to the revised lease terms, at the revised discount rate as of the modification date and records the change in the lease liability as an adjustment to the right-of-use asset. w. Amendment to IAS 1, “Presentation of Financial Statements”: In January 2020, the IASB issued an amendment to IAS 1, “Presentation of Financial Statements” regarding the criteria for determining the classification of liabilities as current or non-current (“the Original Amendment”). In October 2022, the IASB issued a subsequent amendment (“the Subsequent Amendment”). According to the Subsequent Amendment: Only covenants with which an entity must comply on or before the reporting date will affect a liability’s classification as current or non-current. An entity should provide disclosure when a liability arising from a loan agreement is classified as non-current and the entity’s right to defer settlement is contingent on compliance with future covenants within twelve months from the reporting date. This disclosure is required to include information about the covenants and the related liabilities. The disclosures must include information about the nature of the future covenants and when compliance is applicable, as well as the carrying amount of the related liabilities. The purpose of this information is to allow users to understand the nature of the future covenants and to assess the risk that a liability classified as non-current could become repayable within twelve months. Furthermore, if facts and circumstances indicate that an entity may have difficulty in complying with such covenants, those facts and circumstances should be disclosed. According to the Original Amendment, the conversion option of a liability affects the classification of the entire liability as current or non-current unless the conversion component is an equity instrument. The Original Amendment and Subsequent Amendment are both effective for annual periods beginning on or after January 1, 2024, and must be applied retrospectively. Early application is permitted. The Company is evaluating the effects of the Amendments on its financial statements. x. Amendment to IAS 8, “Accounting Policies, Changes to Accounting Estimates and Errors”: In February 2021, the IASB issued an amendment to IAS 8, “Accounting Policies, Changes to Accounting Estimates and Errors” (“the Amendment”), in which it introduces a new definition of “accounting estimates”. Accounting estimates are defined as “monetary amounts in financial statements that are subject to measurement uncertainty”. The Amendment clarifies the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. The Amendment is to be applied prospectively for annual reporting periods beginning on or after January 1, 2023 and is applicable to changes in accounting policies and changes in accounting estimates that occur on or after the start of that period. Early application is permitted.

Investment in Associate

Investment in Associate	6 Months Ended
	Jun. 30, 2023
Investment in Associate [Abstract]
INVESTMENT IN ASSOCIATE	NOTE 3:- INVESTMENT IN ASSOCIATE On March 10, 2022, the Company entered into a Founders and Investment Agreement with Dr. Alon Silberman, or the MitoCareX Agreement. Pursuant to the MitoCareX Agreement, the Company invested an initial amount of $700, and agreed to invest over the next two years, an additional $1,000, subject to the achievement of certain pre-determined milestones as agreed upon in the MitoCareX Agreement, for up to a 50.01% ownership in MitoCareX Bio Ltd. (“MitoCareX”). MitoCareX is focused on the discovery and development of potential drugs for cancers and other life-threatening conditions. The MitoCareX Agreement also contains customary representations, warranties, covenants, and indemnification provisions. On March 31, 2022, the closing conditions were met, and the Company paid the initial investment amount of $700 to MitoCareX. As of December 31, 2022, the Company owns 31.48% of the outstanding shares of MitoCareX. On February 17, 2023, MitoCareX achieved its first milestone pursuant to the MitoCareX Agreement. The first milestone refers to the establishment of MitoCareX’s cloud-based computing infrastructure that is expected to allow its future expansion into machine learning system. The system is harnessed to investigating mitochondrial carriers that are crucial for cell viability. As a result of MitoCareX meeting this milestone, the Company will invest an additional $400 in MitoCareX and increase its share ownership in MitoCareX Bio from 31.48% to 41.92%. The table below summarizes the fair value of the investment in MitoCareX: Balance at January 1, 2022 $ - Investment date March 31, 2022 700 Equity losses from investment in MitoCareX (109 ) Balance at December 31, 2022 591 Investment date March 31, 2023 400 Equity losses from investment in MitoCareX (98 ) Balance at June 30, 2023 $ 893 During the six months ended June 30, 2023, and 2022, the Company recorded equity losses from the investment in MitoCareX in the amount of $98 and $41, respectively.

Intangible Asset

Intangible Asset	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Intangible Asset [Abstract]
INTANGIBLE ASSET	NOTE 4:- INTANGIBLE ASSET On September 30, 2022, the Company announced the closing of the Acquisition. In connection with the Acquisition, the Company incorporated a new wholly owned Delaware subsidiary, SciSparc US, to hold the new assets. The definitive agreement for the acquisition of the Brand was entered into with Merhavit M.R.M Holding and Management Ltd (“M.R.M”). At the closing, the Company paid a base cash payment of $4,540 and in 12 months following the closing agreed to pay an additional deferred cash payment equal to a multiple of 3 times the amount by which the Brand’s EBITDA exceeds $1,120 during the 12-month period following the closing of the Acquisition. The Company paid an additional $321 as purchase costs. In addition, the Company issued to M.R.M $15,000 worth of warrants to purchase ordinary shares of the Company at an exercise price of $7.00 per share (with a cashless exercise mechanism) and with an exercise period of five years from the closing of the Acquisition (the “September 2022 Warrants”). The September 2022 Warrants will become exercisable upon the earlier of (i) an achievement of $100,000 of gross sales by the Brand in the aggregate or (ii) if the price of our Ordinary Shares closes at $10.00 or above. The Company reviewed the transaction and deemed it to be the purchase of assets for accounting purposes under generally accepted accounting principles and not as a business combination. The Company reviewed the guidance under IFRS 3 for the transaction and determined that the fair value of the gross assets acquired was concentrated in a single identifiable asset, a brand. Accordingly, the Company treated the transaction as an asset acquisition. On the closing date of the Acquisition, the Company fully recognized the acquisition amount total of $4,861 as an intangible asset, to be amortized over a period of 10 years. The table below summarizes the fair value of the intangible asset: Balance at January 1, 2022 $ - Purchase date September 30, 2022 4,861 Depreciation of intangible asset (144 ) Balance at December 31, 2022 4,717 Depreciation of intangible asset (243 ) Balance at June 30, 2023 $ 4,474 During the year ended December 31, 2022, the Company recognized depreciation expenses in respect to intangible asset in the amount of $144. The estimated fair values of the tangible and intangible assets in respect of the Acquisition of the Wellution™ brand are provisional and are based on information that was available as of the Acquisition date to estimate the fair value of these amounts. The Group’s management believes the information provides a reasonable basis for estimating the fair values of these amounts but is waiting for additional information necessary to finalize those fair values. Therefore, provisional measurements of fair value that appear are subject to change. The Group expects to finalize the tangible and intangible assets valuation and complete the Acquisition accounting as soon as practicable but no later than the measurement period. During the six months ended June 30, 2023, and 2022, the Company recorded depreciation expenses with respect to intangible asset in the amount of $243 and $ nil	NOTE 11:- INTANGIBLE ASSET On September 30, 2022, the Company announced the closing of the acquisition of Wellution TM At the closing, the Company paid a base cash payment of $4,540 and in 12 months following the closing agreed to pay an additional deferred cash payment equal to a multiple of 3 times the amount by which the Brand’s EBITDA exceeds $1,120 during the 12-month period following the closing of the Acquisition. The Company paid an additional $321 as purchase costs. In addition, the Company issued to M.R.M $15,000 worth of warrants to purchase ordinary shares of the Company at an exercise price of $7.00 per share (with a cashless exercise mechanism) and with an exercise period of five years from the closing of the Acquisition (the “September 2022 Warrants”). The September 2022 Warrants will become exercisable upon the earlier of (i) an achievement of $100 million of gross sales by the Brand in the aggregate or (ii) if the price of our Ordinary Shares closes at $10.00 or above. The Company reviewed the transaction and deemed it to be the purchase of assets for accounting purposes under generally accepted accounting principles and not as a business combination. The Company reviewed the guidance under IFRS 3 for the transaction and determined that the fair value of the gross assets acquired was concentrated in a single identifiable asset, a brand. Accordingly, the Company treated the transaction as an asset acquisition. On the closing date of the acquisition, the Company fully recognized the acquisition amount total of $4,861 as an intangible asset, to be amortized over a period of 10 years. The table below summarizes the fair value of the intangible asset: Balance at January 1, 2022 $ - Purchase date September 30, 2022 4,861 Depreciation of intangible asset (144 ) Balance at December 31, 2022 $ 4,717 During the year ended December 31, 2022, the Company recognized depreciation expenses in respect to intangible asset in the amount of $144. The estimated fair values of the tangible and intangible assets in respect of the acquisition of the Wellution™ brand are provisional and are based on information that was available as of the acquisition date to estimate the fair value of these amounts. The Group’s management believes the information provides a reasonable basis for estimating the fair values of these amounts but is waiting for additional information necessary to finalize those fair values. Therefore, provisional measurements of fair value that appear are subject to change. The Group expects to finalize the tangible and intangible assets valuation and complete the acquisition accounting as soon as practicable but no later than the measurement period.

Investment in Financial Assets

Investment in Financial Assets	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Investment in Financial Assets [Abstract]
INVESTMENT IN FINANCIAL ASSETS	NOTE 5:- INVESTMENT IN FINANCIAL ASSETS On June 25, 2023, the Company entered into a Share Purchase Agreement (the “Agreement”) with AutoMax Motors Ltd. (“AutoMax”), an Israeli company traded on the Tel Aviv Stock Exchange (“TASE”) and the leading parallel importer and distributor of vehicles in Israel, pursuant to which, at the closing and upon the terms and conditions set forth in the Agreement, the Company will invest NIS 2,500,000 in cash, in exchange for ordinary shares, NIS 0.05 par value, of AutoMax (the “AutoMax Shares”) based on a price per share of NIS 0.5. As of June 30, 2023, the listed share price of AutoMax on the TASE was NIS 0.41, and the Company has recorded a loss in its statements of comprehensive loss of $133 on its investment.	NOTE 8:- INVESTMENT IN FINANCIAL ASSETS On November 17, 2022, the Company invested $1,500 in the initial public offering of Clearmind Medicine Inc. (“Clearmind”) and received 230,769 common shares of Clearmind, resulting in the Company holding 9.33% of share capital of Clearmind. Clearmind is a psychedelic pharmaceutical biotech company focused on the discovery and development of novel psychedelic-derived therapeutics to solve widespread and underserved health problems, including alcohol use disorder. Its primary objective is to research and develop psychedelic-based compounds and attempt to commercialize them as regulated medicines, foods or supplements. Shares of Clearmind are listed for trading on Nasdaq and the Canadian Securities Exchange under the symbol “CMND” and the Frankfurt Stock Exchange under the symbol “CWY.” As of December 31, 2022, the listed share price of Clearmind on Nasdaq was $3.16, and the Company has recorded a loss in its statements of comprehensive loss of $771 on its investment.

Transactions and Balances with

Transactions and Balances with Related Parties	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Transactions and Balances with Related Parties [Abstract]
TRANSACTIONS AND BALANCES WITH RELATED PARTIES	NOTE 6:- TRANSACTIONS AND BALANCES WITH RELATED PARTIES a. Mr. Oz Adler, the Company’s Chief Executive Officer and Chief Financial Officer, is the chairman of the board of directors of Jeffs’ Brands Ltd. (“Jeffs’ Brands”) (see Note 11). b. On March 7, 2022, the Company entered into the Cooperation Agreement with Clearmind Medicine Inc. (“Clearmind”), a company in which Dr. Adi Zuloff-Shani, the Company’s Chief Technologies Officer, Mr. Weiss, the Company’s President, and Mr. Adler, the Company’s Chief Executive Officer and Chief Financial Officer, serve as officers and directors. During the year ended December 31, 2022, the Company recognized expenses in respect of the Cooperation Agreement with Clearmind in the amount of $208, and the balance owed to Clearmind as of December 31, 2022, was $55. On November 17, 2022, the Company invested $1,500 thousand in Clearmind in connection with its initial public offering on the Nasdaq Capital Market, in exchange for 230,769 common shares of Clearmind, representing 9.33% of the outstanding share capital of Clearmind. c. Mr. Amitai Weiss, our chairman of the board of directors, is the chairman of the board of directors of AutoMax (see Note 5).	NOTE 24:- TRANSACTIONS AND BALANCES WITH RELATED PARTIES a. Balances with related parties: December 31, December 31, Key Other Key Other Current liabilities $ 70 $ 55 $ 447 $ - b. Transactions with related parties (not including amounts described in Note 24c): Year ended December 31, 2022 2021 2020 Research and development expenses $ 208 $ - $ - c. Benefits to key management personnel (including directors): Year ended December 31, 2022 2021 2020 Short-term benefits $ 1,940 $ 962 $ 746 Cost of share-based payment $ 779 $ 43 $ 91 d. Mr. Oz Adler, our Chief Executive Officer and Chief Financial Officer, is the chairman of the board of directors of Jeffs’ Brands. e. On March 7, 2022, we entered into the Cooperation Agreement with Clearmind, a company in which Dr. Adi Zuloff-Shani, our Chief Technologies Officer, Mr. Weiss, our President, and Mr. Adler, our Chief Executive Officer and Chief Financial Officer serve as officers and directors. During the year ended December 31, 2022, the Company recognized expenses in respect of the Cooperation Agreement with Clearmind in the amount of $208, and the balance owed to Clearmind as of December 31, 2022, was $55. On November 17, 2022, we invested $1.5 million in Clearmind in connection with its initial public offering on the Nasdaq Capital Market, in exchange for 230,769 common shares of Clearmind, representing 9.33% of the outstanding share capital of Clearmind (see also note 8).

Financial Instruments

Financial Instruments	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Financial Instruments [Abstract]
FINANCIAL INSTRUMENTS	NOTE 7:- FINANCIAL INSTRUMENTS Classification of financial assets and financial liabilities: The financial assets and financial liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9, “ Financial Instruments June 30, December 31, 2023 2022 2022 Unaudited Audited Note USD in thousands Financial assets: Cash and cash equivalents   $ 2,081 $ 12,945 $ 3,574 Trade receivables 43 - 60 Government authorities 100 77 45 Other receivables 715 622 86 Investments in financial assets 849 - 730   $ 3,778 $ 13,644 $ 4,495 Financial liabilities: Credit from others   $ - $ - $ 102 Warrants liability 1,714 10,252 2,737 Lease liability - 45 27 Total financial and lease liabilities   $ 1,714 $ 10,297 $ 2,866	NOTE 14:- FINANCIAL INSTRUMENTS a. Classification of financial assets and financial liabilities: The financial assets and financial liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9, “ Financial Instruments December 31, 2022 2021 Financial assets: Cash and restricted deposits $ 3,634 $ 6,920 Government authorities 45 52 Other receivables 46 2,504 Investments in financial assets 591 - Total financial assets at amortized cost 4,316 9,476 Financial liabilities: Credit from others 102 45 Warrants liability 2,737 359 Lease liability 27 18 Total financial and lease liabilities $ 2,866 $ 422 USD in thousands (except share data) NOTE 14:- FINANCIAL INSTRUMENTS (CONT.) b . Bridge Loan On January 15, 2020, the Company entered into a bridge loan agreement (the “Bridge Loan”) with a third party, in which the third party lent to the Company $50 (the “Bridge Loan Amount”). On April 17, 2020, the Bridge Loan Amount was fully repaid by the Company, including interest in the amount of $2. Accordingly, the Bridge Loan was terminated with no further effect. c . Line of Credit On September 8, 2020, the Company entered into a certain credit agreement (the “Credit Facility”), with M.R.M. Merchavit Holdings and Management Ltd. (the “Lender”), whereby the Lender agreed to extend a line of credit to the Company in the aggregate amount of $200, or the Credit Amount. According to the terms of the Credit Facility, $100 of the Credit Amount (the “Loan Amount”), was immediately drawn on the date of the Credit Facility, and the remaining $100 was available be drawn on an as-needed basis. The Loan Amount was due upon the earlier of one year from September 8, 2020 or at such time that the Company raised $1,500. The Lender was entitled to a transaction and interest fee of $5 (plus VAT) that was offset from the Credit Facility for the immediately drawn $100 and 5% from any additional withdrawal amount from the Credit Facility. On November 24, 2020, the Loan Amount was fully repaid by the Company. d . Dekel On March 19, 2020, the Company entered into a securities purchase agreement with Dekel Pharmaceutical Ltd. (“Dekel”) pursuant to which Dekel agreed to invest in the Company through a private placement transaction (the “Private Placement”). At the time of the Private Placement, Dekel was considered as a related party to the Company; however, it is no longer a related party to the Company. In connection with the Private Placement, Dekel received convertible promissory notes (the “Notes”), with an aggregate original principal amount of approximately $350, at an aggregate purchase price of $315 to be paid in several tranches spread across a twelve-month period. In addition, the Company issued a warrant to purchase up to 314,285 ordinary shares of the Company (the “Private Placement Warrant”) and 40,000 ordinary shares. The initial tranche of the Private Placement was for a principal amount of $220 at a purchase price of $198. The Notes are unsecured, have a maturity date of March 23, 2021, bear interest at a rate of 12% per annum, and may be converted, at the election of the holder, into ordinary shares at an initial conversion price of $0.35 per ordinary share (the “Fixed Conversion Price”), subject to adjustments. After the six-month anniversary of the issuance of the Notes, the conversion price shall be equal to the lower of the Fixed Conversion Price or 70% of the lowest trading price of the ordinary shares as reported on Nasdaq or any exchange upon which the ordinary shares of the Company are traded at such time, for the 20 prior trading days including the day upon which a notice of conversion is received by the Company or its transfer agent. The Private Placement Warrant is exercisable at any time on or after the actual closing date and on or prior to the close of business on the five-year anniversary of the date of issuance, at an initial exercise price of $0.35 per ordinary share, subject to adjustment. On November 8, 2020, the Notes were terminated and the initial tranche was fully repaid by the Company. General Overview of Valuation Approaches used in the Valuation: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Economic methodology: The warrants’ fair value was calculated using the Black–Scholes OPM, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions: December 31, December 31, March 23, Dividend yield (%) 0 0 0 Expected volatility (%) 72 148 122.01 Risk-free interest rate (%) 4.00 0.87 0.38 Underlying Share Price ($) 0.756 6.23 0.43 Exercise price ($) 24.50 24.50 24.50 Warrants fair value ($) 0 4.15 0.36 e . Financial risk factors: The Company’s activities expose it to various financial risks such as market risks (foreign currency risk and interest risk), credit risk and liquidity risk. The Company’s comprehensive risk management plan focuses on activities that reduce to a minimum any possible adverse effects on the Company’s financial performance. Risk management is performed by management in accordance with the policies approved by the Company’s board of directors (the “Board”). The Board establishes written principles for the overall risk management activities as well as specific policies with respect to certain exposures to risks such as exchange rate risk, credit risk and the investments of surplus funds. 1. Market risks: Foreign currency risk: The Company is exposed to exchange rate risk resulting from the exposure to different currencies, mainly from transactions in NIS. Exchange rate risk arises from recognized liabilities that are denominated in a foreign currency other than the functional currency. 2. Credit risks: All cash and restricted deposits related to the Company are held in two banks in Israel which are considered financially solid. 3. Liquidity risk: The Company monitors the risk of a shortage of funds on a regular basis and acts to raise funds to satisfy its liabilities. As of December 31, 2022, the Company expects to settle all of its financial liabilities in less than one year. The carrying amounts of cash and restricted deposits, and all other financial assets and liabilities approximate their fair value. Refer to Note 1c for more information.

Warrants

Warrants	6 Months Ended
	Jun. 30, 2023
Warrants [Abstract]
WARRANTS	NOTE 8:- WARRANTS On June 1, 2022, the Company completed a private offering with an investor for gross proceeds of $10,210 (the “June 2022 Private Placement”), providing for the issuance of an aggregate of 136,388 units and pre-funded units, as follows: (a) 12,884 units at a price of $74.88 per unit, each consisting of (i) one ordinary share of the Company, and (ii) two warrants each to purchase one ordinary share (the “June 2022 Warrants”), and (b) 123,504 pre-funded units at a price of $73.294 per unit, each consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) two June 2022 Warrants. The June 2022 Warrants have an exercise price of $68.38 per ordinary share. The June 2022 Warrants were exercisable upon issuance and will expire seven years from the date of issuance. General Overview of Valuation Approaches used in the Valuation: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Economic methodology: The June 2022 Warrants’ fair value was calculated using the Black–Scholes option pricing model, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions: December 31, June 30, Dividend yield (%) 0 0 Expected volatility (%) 72 72 Risk-free interest rate (%) 3.97 3.97 Underlying share price ($) 19.656 14.274 Exercise price ($) 68.38 68.38 Warrants fair value ($) 2,396 1,373 The June 2022 Warrants are classified as current warrant liability in the Company’s balance sheet, as they are exercisable at any given time. During the six months ended June 30, 2023, and 2022, the Company recorded finance income from the change in fair value of the June 2022 Warrants in the amount of $1,023 and $ nil

Equity

Equity	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Equity [Absract]
EQUITY	NOTE 9:- EQUITY Reverse Share Splits On August 18, 2023, the Company convened a general meeting of its shareholders, whereby the shareholders approved, inter alia, a reverse split of the Company’s share capital up to a ratio of 30:1. Following the implementation of the Reverse Split, the Company’s authorized share capital will not be adjusted under the Company’s Articles, which as of the date hereof consists of 75,000,000 Ordinary Shares, no On September 14, 2023, the Company’s Board resolved that the final ratio for the Reverse Split will be 26:1, which became effective on September 28, 2023. a. Composition of share capital as of June 30, 2023, June 30, 2022, and December 31, 2022: June 30, 2023 December 31, 2022 June 30, 2022 Authorized Issued and Authorized Issued and Authorized Issued and Number of shares Ordinary Shares of no par value each 75,000,000 282,782 75,000,000 261,494 25,714,286 135,644 b. Changes in share capital: Issued and outstanding share capital: Number of Balance at January 1, 2023 261,494 Issuance of share capital – in respect of investment in affiliate (Note 6e) 13,858 Shares issued to consultants (Note 6e) 7,134 Issuance of share capital – in respect of shelf prospectus (Note 6e) 296 Balance at June 30, 2023 282,782 c. Rights attached to shares: Voting rights at shareholders meetings, right to dividends, rights upon liquidation of the Company and right to nominate the directors in the Company. d. Capital management in the Company: The Company’s capital management objectives are to preserve the Company’s ability to ensure business continuity thereby creating a return for the shareholders, investors and other interested parties. The Company is not under any minimal equity requirements nor is it required to attain a certain level of capital return. e. Additional issuance of ordinary shares: On August 2, 2022, the Company issued a consultant 923 ordinary shares in respect of services rendered. On November 1, 2022, the Company issued a consultant 1,423 ordinary shares in respect of services rendered. On March 22, 2023, the Company issued 13,858 ordinary shares in respect of the stock purchase On May 31, 2023, the Company issued 7,134 ordinary shares to consultants in respect of services rendered. f. March 2021 Financing Round On March 4, 2021, the Company completed a private offering with several accredited and institutional investors for gross proceeds of $8,150, providing for the issuance of an aggregate of 44,331 units, as follows: (a) 35,242 units at a price of $183,82 per unit, consisting of (i) one ordinary share of the Company, and (ii) a Series A Warrant to purchase an equal number of units purchased (the “2021 Series A Warrants”) and a Series B Warrant (the “2021 Series B Warrants” and, collectively with the 2021 Series A Warrants, the March 2021 Warrants) to purchase half the number of units, and (b) 9,089 pre-funded units at a price of $183.794 per unit, consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) one 2021 Series A Warrant and one 2021 Series B Warrant. The Series A Warrants have an exercise price of $183.82 per ordinary share and the Series B Warrants have an exercise price of $275.60 per ordinary share). Both were exercisable upon issuance and will expire five years from the date of issuance. The March 2021 Warrants are classified as issued warrants in the Company’s equity. During the year ended December 31, 2021, the Company issued 4,929 ordinary shares in respect of the exercise of 385 2021 Series A Warrants and the exercise of 4,544 of pre-funded warrants. During the year ended December 31, 2022, the Company issued 3,846 ordinary shares in respect of the exercise of 3,846 pre-funded warrants. During the six months ended June 30, 2023, there were no exercises of 2021 Series A Warrants. g. June 2022 Financing Round (see also note 8) On June 1, 2022, the Company completed the June 2022 Private Placement with an investor for gross proceeds of $10,210, providing for the issuance of an aggregate of 136,388 units and pre-funded units, as follows: (a) 12,884 units at a price of $74.88 per unit, each consisting of (i) one ordinary share of the Company, and (ii) two warrants each to purchase one ordinary share (the “June 2022 Warrants”), and (b) 123,504 pre-funded units at a price of $73.294 per unit, each consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) two June 2022 Warrants. The June 2022 Warrants have an exercise price of $68.38 per ordinary share. The June 2022 Warrants were exercisable upon issuance and will expire seven years from the date of issuance. The June 2022 Warrants are classified as current warrant liability in the Company’s balance sheet, as they are exercisable at any given time. During the year ended December 31, 2022, the Company issued 123,504 ordinary shares in respect of the exercise of 123,504 pre-funded warrants. During the six months ended June 30, 2023, there were no exercises of June 2022 Warrants.	NOTE 18:- EQUITY a. Composition of share capital: December 31, December 31, Authorized Issued and Authorized Issued and Number of shares Ordinary shares 75,000,000 6,798,840 25,714,285 3,091,740 Reverse Share Splits On September 17, 2020, the Company convened a special general meeting of its shareholders, whereby the shareholders approved, inter alia, (i) an increase to the Company’s share capital from 500,000,000 ordinary shares to 750,000,000 ordinary shares; and (ii) a reverse split of the Company’s share capital up to a ratio of 20:1 (the “Reverse Split”). On October 16, 2020, the Company convened a special general meeting of its shareholders, whereby the shareholders approved an increase to the Company’s share capital from 750,000,000 ordinary shares to 1,800,000,000 ordinary shares. On October 1, 2020, the Company’s Board resolved that the final ratio for the Reverse Split will be 20:1, which went effective on October 16, 2020. Concurrently with the Reverse Split, a change to the ratio of its ADSs to its ordinary shares was effective pursuant to which each ADS representing 40 ordinary shares changed to each ADS representing 140 ordinary shares. This resulted in a reverse split on the Company’s American Depositary Receipt program. On March 2, 2021, the Company convened a special general meeting of its shareholders, whereby the shareholders approved to eliminate the par value of the ordinary shares and an increase to the Company’s share capital from 1,800,000,000 ordinary shares to 3,600,000,000 ordinary shares. On July 19, 2021, the Company’s Board resolved that the final ratio for the Second Reverse Split will be 140:1, which went effective on August 9, 2021. Concurrently with the Second Reverse Split, a change to the ratio of its ADSs to its Ordinary Shares was effective pursuant to which each ADS representing 140 ordinary shares changed to each ADS representing 1 ordinary share. Consequently, all share numbers, share prices, and exercise prices have been retroactively adjusted in these consolidated financial statements for all periods presented. On September 15, 2022, the Company convened an annual general meeting of its shareholders, whereby the shareholders approved to increase to the Company’s share capital to 75,000,000 ordinary shares with no par value. b. Changes in share capital: Issued and outstanding share capital: Number of shares Balance at January 1, 2022 3,091,740 Issuance of share capital – June 2022 Financing Round (Note 18h) 335,000 Exercise of pre-funded warrants (Note 18g) 100,000 Exercise of pre-funded warrants (Note 18h) 3,211,100 Share issued to a consultant (Note 18f) 61,000 Balance at December 31, 2022 6,798,840 c. Rights attached to shares: Voting rights at the shareholders meeting, right to dividends, rights upon liquidation of the Company and right to nominate the directors in the Company. d. Capital management in the Company: The Company’s capital management objectives are to preserve the Company’s ability to ensure business continuity thereby creating a return for the shareholders, investors and other interested parties. The Company is not under any minimal equity requirements nor is it required to attain a certain level of capital return. e. Financing Rounds: (Cont.) 1. April 2020 Financing Round On April 1, 2020, the Company entered into a definitive securities purchase agreement (the “April 2020 Purchase Agreement”) with institutional investors to purchase of 4,166,168 units, each consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) one Series B warrant to purchase one ordinary share, at a purchase price of $0.2999 per unit. The Series B warrants have an exercise price of $0.43 per ordinary share, are exercisable upon issuance and expire five years from the date of issuance. The offering resulted in gross proceeds to the Company of approximately $1,250. The closing of the sale of the securities took place on April 3, 2020. After the closing of the April 2020 Purchase Agreement and until the Approval Date, all pre-funded warrants were exercised. In addition, 4,166,168 of the Series B warrants were exercised pursuant to a cashless exercise mechanism as described in the April 2020 Purchase Agreement for no further consideration to the Company. As of the Approval Date, all Series B warrants were exercised. The Series B warrants are classified as a financial liability that will be measured at fair value, through profit or loss, as of the issuance date and on any following financial reporting date (accordingly, issue expenses related to the Series B warrants will be recorded through profit or loss). No consideration will be left to attribute to the pre-funded warrants, which is an equity instrument. The valuation of the conversion component of the Series B warrants was set at fair value, as required in IFRS 9, and in accordance with IFRS 13, and was categorized as Level 3 by the Company. 2. November 2020 Financing Round On November 20, 2020, the Company completed an offering for gross proceeds of $4,200 by way of the issuance of an aggregate of 835,447 units, each consisting of (i) one ordinary share and (ii) two warrants to purchase one ordinary share each, at a purchase price of $5.02 per unit (“November 2020 Warrants”). The November 2020 Warrants have an exercise price of $5.02 per ordinary share, will be exercisable upon issuance and will expire five years from the date of issuance. The November 2020 Warrants are classified as issued warrants in the Company’s equity. During the year ended December 31, 2021, the Company issued 1,004,494 ordinary shares in respect of the exercise of 1,004,494 November 2020 Warrants. During the year ended December 31, 2022, there were no exercises of November 2020 Warrants. f. Additional issuance of ordinary shares: On July 21, 2021, the Company issued a consultant 6,000 ordinary shares. On August 2, 2022, the Company issued a consultant 24,000 ordinary shares in respect of services rendered. On November 1, 2022, the Company issued a consultant 37,000 ordinary shares in respect of services rendered. g. March 2021 Financing Round On March 4, 2021, the Company completed a private offering with several accredited and institutional investors for gross proceeds of $8,150, providing for the issuance of an aggregate of 1,152,628 units, as follows: (a) 916,316 units at a price of $7.07 per unit, consisting of (i) one ordinary share of the Company, and (ii) a Series A Warrant to purchase an equal number of units purchased (the “2021 Series A Warrants”) and a Series B Warrant (the “2021 Series B Warrants” and, collectively with the 2021 Series A Warrants, the March 2021 Warrants) to purchase half the number of units, and (b) 236,312 pre-funded units at a price of $7.069 per unit, consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) one 2021 Series A Warrant and one 2021 Series B Warrant. The Series A Warrants have an exercise price of $7.07 per ordinary share and the Series B Warrants have an exercise price of $10.60 per ordinary share). Both were exercisable upon issuance and will expire five years from the date of issuance. The March 2021 Warrants are classified as issued warrants in the Company’s equity. During the year ended December 31, 2021, the Company issued 128,156 ordinary shares in respect of the exercise of 10,000 2021 Series A Warrants and the exercise of 118,156 of pre-funded warrants. During the year ended December 31, 2022, the Company issued 100,000 ordinary shares in respect of the exercise of 100,000 pre-funded warrants. h. June 2022 Financing Round On June 1, 2022, the Company completed a private offering with an investor for gross proceeds of $10,210 (the “June 2022 Private Placement”), providing for the issuance of an aggregate of 3,546,100 units and pre-funded units, as follows: (a) 335,000 units at a price of $2.88 per unit, each consisting of (i) one ordinary share of the Company, and (ii) two warrants each to purchase one ordinary share (the “June 2022 Warrants”), and (b) 3,211,100 pre-funded units at a price of $2.819 per unit, each consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) two June 2022 Warrants. The June 2022 Warrants have an exercise price of $2.63 per ordinary share. The June 2022 Warrants were exercisable upon issuance and will expire seven years from the date of issuance. General Overview of Valuation Approaches used in the Valuation: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Economic methodology: The June 2022 Warrants’ fair value was calculated using the Black–Scholes option pricing model, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions: December 31, June 1, Dividend yield (%) 0 0 Expected volatility (%) 72 72 Risk-free interest rate (%) 3.97 2.74 Underlying share price ($) 0.756 2,87 Exercise price ($) 2.63 2.63 Warrants fair value ($) 2,396 10,209 The June 2022 Warrants are classified as current warrant liability in the Company’s balance sheet, as they are exercisable at any given time. During the year ended December 31, 2022, the Company issued 3,211,100 ordinary shares in respect of the exercise of 3,211,100 pre-funded warrants.

Additional Information to the I

Additional Information to the Items of Profit or Loss	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Additional Information to the Items of Profit or Loss [Abstract]
ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS	NOTE 10:- ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS Six months ended Year Ended 2023 2022 2022 Unaudited Audited USD in thousands a. Research and development expenses: Wages and related expenses $ 202 $ 243 $ 436 Share-based payment 23 224 264 Clinical studies 145 106 369 Regulatory, professional and other expenses 366 373 750 Research and preclinical studies 45 410 703 Chemistry and formulations - 118 281 781 1,474 2,803 b. General and administrative expenses: Wages and related expenses 217 245 437 Share-based payment 45 431 633 Professional and directors’ fees 1,366 1,292 2,499 Business development expenses 38 2 161 Office maintenance, rent and other expenses 48 63 224 Investor relations and business expenses 310 1,193 1,486 Wellution operating expenses 366 - 907 Regulatory expenses 104 113 162 $ 2,494 $ 3,339 6,509	NOTE 21:- ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS Year ended December 31, 2022 2021 2020 a. Research and development expenses: Wages and related expenses $ 436 $ 357 $ 322 Share-based payment 264 27 69 Regulatory, professional and other expenses 750 934 119 Research and preclinical studies 703 165 139 Clinical studies 369 172 - Chemistry and formulations 281 335 - 2,803 1,990 649 b. General and administrative expenses: Wages and related expenses 437 256 237 Share-based payment 633 16 22 Professional and directors’ fees 2,499 2,417 1,283 Business development expenses 161 5 58 Regulatory expenses 162 165 98 Office maintenance, rent and other expenses 224 135 182 Wellution operating expenses 907 - - Investor relations and business expenses 1,486 784 22 General and administrative expenses: 6,509 3,778 1,902 c. Other expenses: Impairment of company accounted for at equity - - 742 Group’s share of losses of company accounted for at equity, net 109 - - 109 - 742 d. Finance income: Net change in fair value of financial liabilities designated at fair value through profit or loss (7,832 ) - (630 ) (7,832 ) - (630 ) e. Finance expenses: Issuance expenses related to warrants 1,204 6 835 Exchange rate differences, net 4 3 12 Losses from remeasurement of investment in financial assets 770 - - Finance expense in respect of leases 15 4 7 Finance expenses from interest and commissions 21 8 18 $ 2,014 $ 21 $ 872

Significant Events during the R

Significant Events during the Reporting Period	6 Months Ended
	Jun. 30, 2023
Significant Events during the Reporting Period [Abstract]
SIGNIFICANT EVENTS DURING THE REPORTING PERIOD	NOTE 11:- SIGNIFICANT EVENTS DURING THE REPORTING PERIOD a. On February 23, 2023, the Company entered into an agreement with Jeffs’ Brands and NewCo, a newly-formed wholly owned subsidiary of Jeffs’ Brands, pursuant to which, at the closing and upon the terms and conditions set forth in the Agreement, NewCo Inc. acquired from the Company a number of shares of stock equal to approximately a 49% interest in the Company’s wholly owned subsidiary, SciSparc US which owns Wellution TM Pursuant to the agreement, at the closing of the transaction, Jeffs’ Brands and SciSparc US. entered into a consulting agreement, pursuant to which Jeffs’ Brands will provide management services to SciSparc US for the WellutionTM brand for a monthly fee of $20 and Jeffs’ Brands will receive a one-time signing bonus in the amount of $51. The consulting agreement is for an undefined period of time and may be terminated by either party with 30 days advance notice. In addition, in connection with the closing of the transaction, the Company and Jeffs’ Brands, engaged in a mutual share exchange in the amount of $288,238 of ordinary shares from each of the Company and Jeffs’ Brands. The number of shares in the share exchange was calculated based on the average closing price of the relevant company’s shares for 30 consecutive trading days ending on the third trading day immediately prior to the closing. Accordingly, the Company acquired 247,415 ordinary shares of Jeffs’ Brands and Jeffs’ Brands acquired 13,858 ordinary shares of the Company having an aggregate value of $288,238, which was adjusted from $300,000 according to the 4.99% ownership limit included in the definitive agreements. b. On May 2, 2023, Capital Point Ltd. (“Capital Point”) filed with the Tel Aviv-Jaffa District Court (the “Court”) a suit against the Company, case number 2050-05-23 (the “Suit”). The Suit names the Company as the sole defendant and includes allegations of breaches of contract by the Company under the Israeli Contracts Law, 1973, unjust enrichment under the Israeli Unjust Enrichment Law, 1979 and breaches of the Company under the Israeli Torts Ordinance, 1968. The Suit challenges a certain warrant issued by the Company to Capital Point (the “Capital Point Warrant”) to purchase $340,000 of ordinary shares of the Company (the “Warrant Shares”). The Capital Point Warrant was exercisable for 12 months from May 15, 2021, to May 15, 2022 and was issued in connection with the joint venture transaction, entered on May 15, 2020, by and between the Company, Capital Point and Evero Health Ltd., a majority owned subsidiary of the Company, as further described in the Company’s Report on Form 6-K, filed on May 19, 2020. The Suit claims that the Company unlawfully refused to accept the Capital Point Warrant exercise notice as of November 4, 2021 and accordingly the Company did not issue to Capital Point the Warrant Shares. The Suit claims damages in the amount of NIS 10,000,000 (approximately $2.75 million), which accounts for, as of the date of the filing of the Suit, the agreed compensation according to Section 2(d)(i) of the Capital Point Warrant, an injunction order for the Company to issue the Warrant Shares to Capital Point, return of any unlawful profits received by the Company and punitive damages. As of the Approval Date, the Company cannot predict the likelihood of success of the Suit.

Events after the Reporting Peri

Events after the Reporting Period	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Events after the Reporting Period [Abstract]
EVENTS AFTER THE REPORTING PERIOD	NOTE 12:- EVENTS AFTER THE REPORTING PERIOD a. On August 1, 2023, the Company issued a consultant 807 ordinary shares in respect of services rendered. b. On August 14, 2023, the Company closed an underwritten public offering (the “Public Offering”) of 212,500 ordinary shares, at a purchase price of $5.20 per ordinary share and pre-funded warrants to purchase up to 37,500 ordinary shares at a purchase price of $5.174 per pre-funded warrant, for aggregate gross proceeds of approximately $1.3 million, pursuant to an underwriting agreement between the Company and Aegis Capital Corp (“Aegis”), the underwriter in the Public Offering, dated August 10, 2023. Pursuant to the terms of the underwriting agreement, the Company also granted the underwriter a 45-day option to purchase up to an additional 37,500 ordinary shares solely to cover over-allotments, if any, at the share price of the Public Offering less underwriting discounts and commissions. The pre-funded warrants were exercisable immediately upon issuance and have an exercise price of $0.026 per share. Following the offering and as of the Approval Date, the Company issued 25,000 ordinary shares in respect of the exercise of 25,000 pre-funded warrants. c. On August 18, 2023, the Company convened a general meeting of its shareholders, whereby the shareholders approved, inter alia, a reverse split of the Company’s share capital up to a ratio of 30:1. Following the implementation of the Reverse Split, the Company’s authorized share capital will not be adjusted under the Company’s Articles, which as of the date hereof consists of 75,000,000 Ordinary Shares, no On September 14, 2023, the Company’s Board resolved that the final ratio for the Reverse Split will be 26:1, which became effective on September 28, 2023. d. On October 11, 2023, the Company entered into a private placement transaction (the “Private Placement”), pursuant to a Securities Purchase Agreement (the “Agreement”) and a Registration Rights Agreement (the “Registration Rights Agreement”) with an institutional investor (the “Purchaser”) for aggregate gross proceeds of approximately $5 million (representing a 30% original issue discount to the aggregate purchase price of approximately $7.18 million), before deducting fees to the placement agent and other expenses payable by the Company in connection with the Private Placement. The Company intends to use the net proceeds from the Private Placement for general corporate purposes, including working capital. Aegis, acted as the exclusive placement agent for the Private Placement. As part of the Private Placement, the Company issued units (the “Units”), at a purchase price of $3.72 per Unit, consisting of 1,930,108 pre-funded ordinary share purchase warrants (the “Pre-Funded Warrant”) to purchase up to 1,930,108 ordinary shares of the Company, no par value per share (the “Ordinary Shares”), and an additional accompanying Pre-Funded Warrant to purchase up to 1,930,108 Ordinary Shares. The Pre-Funded Warrants are immediately exercisable upon issuance and have a term of five years from issuance at an exercise price of $0.001 per Ordinary Share.	NOTE 25:- EVENTS AFTER THE REPORTING DATE On February 23, 2023, the Company signed an agreement with Jeffs’ Brands Holdings (“NewCo”) Inc. a recently newly-formed wholly owned subsidiary of Jeffs’ Brands and Jeffs’ Brands, pursuant to which, at the closing and upon the terms and conditions set forth in the Agreement, NewCo Inc. will acquire from the Company a number of shares of stock equal to approximately a 49% interest in the Company’s wholly owned subsidiary, SciSparc Nutraceuticals Inc., which owns Wellution TM Pursuant to the agreement, at the closing of the transaction, Jeffs’ Brands and SciSparc Nutraceuticals Inc. entered into a consulting agreement, pursuant to which Jeffs’ Brands will provide management services to SciSparc Nutraceuticals Inc. for the Wellution TM In addition, in connection with the closing of the transaction, the Company and Jeffs’ Brands, engaged in a mutual share exchange in the amount of $288,238 of ordinary shares from each of us and Jeffs’ Brands. The number of shares in the share exchange was calculated based on the average closing price of the relevant company’s shares for 30 consecutive trading days ending on the third trading day immediately prior to the closing. Accordingly, the Company acquired 247,415 ordinary shares of Jeffs’ Brands and Jeffs’ Brands acquired 360,297 ordinary shares of us having an aggregate value of $288,238, which was adjusted from $300,000 according to the 4.99% ownership limit included in the definitive agreements.

Significant Accounting Judgment

Significant Accounting Judgments, Estimates and Assumptions Used in the Preparation of the Financial Statements	12 Months Ended
	Dec. 31, 2022
Significant Accounting Judgments, Estimates and Assumptions Used in the Preparation of the Financial Statements [Abstract]
SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS USED IN THE PREPARATION OF THE FINANCIAL STATEMENTS	NOTE 3:- SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS USED IN THE PREPARATION OF THE FINANCIAL STATEMENTS In the process of applying the significant accounting policies, the Company has made the following judgments which have the most significant effect on the amounts recognized in the financial statements: a. Judgments: - Discount rate for a lease liability: When a company in the Group is unable to readily determine the discount rate implicit in a lease in order to measure the lease liability, such company uses an incremental borrowing rate. That rate represents the rate of interest that the Company would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment. When there are no financing transactions that can serve as a basis, said company determines the incremental borrowing rate based on its credit risk, the lease term and other economic variables deriving from the lease contract’s conditions and restrictions. - Effective control: The Company assesses whether it controls a company in which it holds less than the majority of the voting rights by, among others, reference to the size of its holding of voting rights relative to the size and dispersion of holdings of the other vote holders including voting patterns at previous shareholders’ meetings. - Determining the fair value of share-based payment transactions: The fair value of share-based payment transactions is determined upon initial recognition by an acceptable OPM. The inputs to the model include share price, exercise price and assumptions regarding expected volatility, expected life of share option, risk-free interest and expected dividend yield. b. Estimates and assumptions: The preparation of the financial statements requires management to make estimates and assumptions that have an effect on the application of the accounting policies and on the reported amounts of assets, liabilities, revenues and expenses. Changes in accounting estimates are reported in the period of the change in estimate. The key assumptions made in the financial statements concerning uncertainties at the reporting date and the critical estimates computed by the Company that may result in a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. - Legal claims: In estimating the likelihood of outcome of legal claims filed or threatened to commence against the Company and/or its Subsidiaries and/or affiliates, the Company relies on its management’s best knowledge and estimations and where applicable, on the opinion of their legal counsels. These estimates are based, among others, on management’s familiarity of and proximity to the circumstances, and also on the legal counsels’ best professional judgment, taking into account the stage of proceedings and legal precedents in respect of the different issues. Since the outcome of the claims might be determined in courts and/or other quasi-judicial tribunals, the results could differ from these estimates. - Lease extension and/or termination options: In evaluating whether it is reasonably certain that a company of the Group will exercise an option to extend a lease or not exercise an option to terminate a lease, the Company considers all relevant facts and circumstances that create an economic incentive for the Company to exercise the option to extend or not exercise the option to terminate such as: significant amounts invested in leasehold improvements, the significance of the underlying asset to the Company’s operation and whether it is a specialized asset, the company’s past experience with similar leases, etc. After the commencement date, the Company reassesses the term of the lease upon the occurrence of a significant event or a significant change in circumstances that affects whether the company is reasonably certain to exercise an option or not exercise an option previously included in the determination of the lease term, such as significant leasehold improvements that had not been anticipated on the lease commencement date, sublease of the underlying asset for a period that exceeds the end of the previously determined lease period, etc. - Fair value of financial instruments: When the fair values of financial assets and financial liabilities recorded in the statement of financial position cannot be derived from active markets, their fair value is determined using a variety of valuation techniques that include the use of valuation models. The inputs to these models are taken from observable markets where possible, but where this is not feasible, estimation is required in establishing fair values. The models are tested for validity by calibrating to prices from any observable current market transactions in the same instrument when available.

Cash

Cash	12 Months Ended
	Dec. 31, 2022
Cash [Abstract]
CASH	NOTE 4:- CASH December 31, 2022 2021 Cash for immediate withdrawal - in USD $ 3,443 $ 6,590 Cash for immediate withdrawal - in NIS 131 285 $ 3,574 $ 6,875

Inventory

Inventory	12 Months Ended
	Dec. 31, 2022
Inventory [Abstract]
INVENTORY	NOTE 5:- INVENTORY December 31, 2022 2021 Goods in transit $ 198 $ - Finished goods 470 - $ 668 $ -

Other Accounts Receivable

Other Accounts Receivable	12 Months Ended
	Dec. 31, 2022
Other Accounts Receivable [Abstract]
OTHER ACCOUNTS RECEIVABLE	NOTE 6:- OTHER ACCOUNTS RECEIVABLE December 31, 2022 2021 Government authorities $ 45 $ 52 Other receivables 46 2,504 Prepaid expenses 40 348 $ 131 $ 2,904

Investment in Associates and In

Investment in Associates and Investments in Investees	12 Months Ended
	Dec. 31, 2022
Investment in Associates and Investments in Investees [Abstract]
INVESTMENT IN ASSOCIATES AND INVESTMENTS IN INVESTEES	NOTE 7:- INVESTMENT IN ASSOCIATES AND INVESTMENTS IN INVESTEES a. Sale of Orimmune Bio Ltd.: On June 22, 2016, the Company entered into a share transfer agreement (the “Transfer Agreement”) with its then wholly owned subsidiary, Orimmune Bio Ltd. (“Orimmune”) and Karma Link Ltd. (the “Buyer”), whereby the Company would sell its interests in Orimmune to the Buyer, and also use its best efforts to transfer to and assign Orimmune its rights in the Anti-CD3 technology. On December 13, 2018, an additional amendment to the Transfer Agreement was signed (the “Second Amendment”) between the parties, under which it was agreed that Orimmune will be assigned certain rights in intellectual property (“IP”) related to the licensed technology owned by the Company subject to certain conditions precedent which were still not met as of December 31, 2022. As of the Approval Date, the conditions precedent have not yet been completed and the assignment of the IP related to the licensed technology owned by us has not yet been transferred. b. Coeruleus - Joint Venture Transaction On May 15, 2020, the Company entered into a series of transactions (together, the “Joint Venture Transaction”), including a definitive share transfer agreement with Capital Point Ltd. (“Capital Point”), an Israeli holding company traded on the TASE, and Evero, pursuant to which Capital Point sold to Evero 5,952,469 ordinary shares, NIS 0.01 par value each, of Coeruleus Ltd. (the “Purchased Coeruleus Shares” and “Coeruleus,” respectively), an Israeli company and a subsidiary of Capital Point (owns approximately 46%), engaged in, among others, developing innovative medications based on the active generic substance flumazenil, including a sublingual spray to reduce the side effects of hypnotic sleep medication, and a sublingual spray to improve function and quality of life in patients with hepatic encephalopathy. The Purchased Coeruleus Shares represented approximately 35% of the issued and outstanding share capital of Coeruleus. In consideration thereof, Evero issued and sold to Capital Point 176,470 ordinary shares, NIS 1.00 par value each, constituting 15% of the issued and outstanding share capital of Evero, which was valued at $351, based on apportionment of the fair market value of the Company as reflected on Nasdaq as of May 15, 2020. Following the transaction, Capital Point held approximately 11% of Coeruleus’ issued and outstanding share capital. The transaction costs of $51 were also capitalized as part of the investment in associate. As part of the Joint Venture Transaction, the Company transferred to Evero its SCI-110 sleep technology, to be fully owned by Evero, under the terms and conditions of an asset purchase agreement. In addition, the Company issued to Capital Point a warrant (the “Capital Point Warrant”) to purchase $340 of ordinary shares of the Company. Pursuant to the terms of the Capital Point Warrant, the exercise price per ordinary share is equal to the closing price of the Company’s ordinary shares on the trading day on which the notice of exercise was actually received by the Company and shall be paid by transferring to the Company a duly executed share transfer deed for 9,577 ordinary shares of Evero. The Capital Point Warrant is exercisable for twelve months starting from May 15, 2021, until May 15, 2022. On November 29, 2020, the shareholders of Coeruleus approved an investment from its shareholders of approximately $30. The Company did not participate in this investment in Coeruleus and therefore, as of the completion of such financing, the Company held less than 1% of the issued and outstanding shares of Coeruleus. As of December 31, 2022, the fair value of the Company’s investment in Coeruleus is $nil. c. MitocareX - Joint Venture Transaction On March 10, 2022, the Company entered into a Founders and Investment Agreement with Dr. Alon Silberman, or the MitoCareX Agreement. Pursuant to the MitoCareX Agreement, the Company invested an initial amount of $700, and agreed to invest over the next two years, an additional $1,000, subject to the achievement of certain pre-determined milestones as agreed upon in the MitoCareX Agreement, for up to a 50.01% ownership in MitoCareX Bio Ltd. (“MitoCareX”). MitoCareX is focused on the discovery and development of potential drugs for cancers and other life-threatening conditions. The MitoCareX Agreement also contains customary representations, warranties, covenants, and indemnification provisions. On March 31, 2022, the closing conditions were met, and the Company paid the initial investment amount of $700 to MitoCareX. As of December 31, 2022, the Company owns 31.48% of the outstanding shares of MitocareX. On February 17, 2023, MitoCareX achieved its first milestone pursuant to the MitoCare X Agreement. The first milestone refers to the establishment of MitoCareX’s cloud-based computing infrastructure that is expected to allow its future expansion into machine learning system. The system is harnessed to investigating mitochondrial carriers that are crucial for cell viability. As a result of MitoCareX meeting this milestone, the Company will invest an additional $400 in MitoCareX and increase its share ownership in MitoCareX Bio from 31.48% to 41.92%. During the year ended December 31, 2022, the Company recorded equity losses from the investment in MitoCareX in the amount of $109. The table below summarizes the fair value of the investment in MitoCareX: Balance at January 1, 2022 $ - Investment date March 31, 2022 700 Equity losses from investment in MitoCareX (109 ) Balance at December 31, 2022 $ 591

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
LEASES	NOTE 9:- LEASES On September 1, 2020, the Company entered into a one-year lease agreement (“the 2020 Lease”) with a third party for an area of approximately 100 square meters for the Company’s offices in the district of Tel Aviv, Israel. The yearly lease fee was set at approximately $44, linked to the NIS. The lease expired on August 31, 2021. The Company did not exercise its option to extend the lease until August 31, 2026. On July 1, 2021, the Company entered into a two-year joint lease agreement (“the 2021 Lease”) with a third party and for a total area of approximately 240 square meters, whereby the Company occupies approximately 120 square meters for the Company’s offices, in the district of Tel Aviv, Israel. The Company and the third party have an option to extend for an additional three-year term. The yearly lease fee was set at approximately $40, linked to the NIS.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Property and Equipment, Net [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 10:- PROPERTY AND EQUIPMENT, NET Assets owned and used by the Company Right-of- Computers Lab Office Leasehold Total Cost: Balance at January 1, 2022 $ 7 $ - $ 29 $ 78 $ 114 Purchases 4 - 4 - 8 Balance at December 31, 2022 11 - 33 78 122 Accumulated depreciation: Balance at January 1, 2022 1 - 1 20 22 Depreciation 2 - 2 39 43 Balance at December 31, 2022 3 - 3 59 65 Depreciated cost at December 31, 2022 8 - 30 19 57 Balance at January 1, 2021 $ 20 $ 12 $ 23 $ - $ 55 New leases - - - 78 78 Purchases 6 - 29 - 35 Disposals (19 ) (12 ) (23 ) - (54 ) Balance at December 31, 2021 7 - 29 78 114 Accumulated depreciation: Balance at January 1, 2021 19 12 13 - 44 Depreciation of leases - - - 20 20 Depreciation 1 - 11 - 12 Disposals (19 ) (12 ) (23 ) - (54 ) Balance at December 31, 2021 1 - - 20 22 Depreciated cost at December 31, 2021 6 - 28 58 92 Depreciation expenses for the years ended December 31, 2022, 2021 and 2020 amounted to $43, $32 and $7, respectively.

Trade Payables

Trade Payables	12 Months Ended
	Dec. 31, 2022
Trade Payables [Abstract]
TRADE PAYABLES	NOTE 12:- TRADE PAYABLES December 31, 2022 2021 Accrued expenses $ 901 $ 758 Open debts 298 441 $ 1,199 $ 1,199

Other Accounts Payable

Other Accounts Payable	12 Months Ended
	Dec. 31, 2022
Other Accounts Payable [Abstract]
OTHER ACCOUNTS PAYABLE	NOTE 13:- OTHER ACCOUNTS PAYABLE December 31, 2022 2021 Employees and payroll accruals $ 102 $ 45 Accrued vacation 77 38 Other payables 14 71 $ 193 $ 154

Employee Benefit Liabilities

Employee Benefit Liabilities	12 Months Ended
	Dec. 31, 2022
Employee Benefit Liabilities [Abstract]
EMPLOYEE BENEFIT LIABILITIES	NOTE 15:- EMPLOYEE BENEFIT LIABILITIES Employee benefits consist of short-term benefits and post-employment benefits. Post-employment benefits: According to the labor laws and the Israeli Severance Pay Law, 1963 (the “Severance Pay Law”), the Company is required to pay compensation to an employee upon dismissal or retirement or to make current contributions in defined contribution plans pursuant to Section 14 of the Severance Pay Law, as specified below. The Company’s liability is accounted for as a post-employment benefit. The computation of the Company’s employee benefit liability is made in accordance with a valid employment contract based on the employee’s salary and employment term which establish the entitlement to receive the compensation. The post-employment benefits are normally financed by contributions classified as defined benefit plans or as defined contribution plans as detailed below. Defined contribution plans: Section 14 of the Severance Pay Law applies to a substantial part of the compensation payments, pursuant to which the fixed contributions paid by the Company into pension funds and/or policies of insurance companies release the Company from any additional liability to employees for whom said contributions were made. These contributions and contributions for compensation represent defined contribution plans. Year ended December 31, 2022 2021 2020 Expenses in respect of defined contribution plans $ 115 $ 98 $ 52

Taxes on Income

Taxes on Income	12 Months Ended
	Dec. 31, 2022
Taxes on Income [Abstract]
TAXES ON INCOME	NOTE 16:- TAXES ON INCOME a. Tax rates applicable to the Company: The Israeli statutory corporate tax rate and real capital gains tax rate were 23% in 2022, 2021, and 2020. b. Tax assessments: The assessments of the Company are deemed final through the 2016 tax year. c. Carryforward tax losses and other temporary differences: The Company has accumulated tax losses since its inception. As of December 31, 2022, the Company’s net carryforward tax losses are estimated to grow to approximately $58,000.

Contingent Liabilities, Commitm

Contingent Liabilities, Commitments, Claims and Liens	12 Months Ended
	Dec. 31, 2022
Contingent Liabilities Commitments Claims and Liens [Abstract]
CONTINGENT LIABILITIES, COMMITMENTS, CLAIMS AND LIENS	NOTE 17:- CONTINGENT LIABILITIES, COMMITMENTS, CLAIMS AND LIENS a. License Agreement with Dekel Pharmaceuticals Ltd.: In May 2015, the Company entered into an exclusive, irrevocable, worldwide license agreement with Dekel for certain technology and one granted U.S. patent related to compositions and methods for treating inflammatory disorders (the “Dekel License Agreement”). The Dekel License Agreement became effective in August 2015. Pursuant to the Dekel License Agreement, the Company is obligated to pay Dekel fees based on specific milestones and royalties upon commercialization. The milestone payments include: (i) $25 upon the successful completion of preclinical trials (which milestone was met in November 2016; this milestone was paid in cash in March 2017); (ii) $75 upon the successful completion of a Phase I/IIa trial; and (iii) $75 upon the earlier of generating net revenues of at least $200 from the commercialization of the technology or the approval of the U.S. Food and Drug Administration or the European Medicines Agency, of a drug based on the licensed assets. In each case, and subject to the Company’s discretion, the respective milestone payments are payable in cash or equity based on a price per ordinary share of NIS 0.5. The royalty payments are 8% for commercialization and 35% pursuant to a sub-license of the licensed assets. The patent expiration dates of any patents maturing from this application would likely be 2029. On July 14, 2019, an amendment to the Dekel License Agreement was signed (the “Amendment”), which encompasses the Company and Dekel’s original intention to exclude certain consumer packaged goods (meaning, inter alia, food, beverage, cosmetics, pet products and hemp based products, which are sources of nutrients or other substances which may have a nutritional effect) from the scope of the licensed products and the field of activity of the Company described in the Dekel License Agreement. The parties agreed to amend the Dekel License Agreement to reflect the foregoing clarification, as well as certain additional less material matters as discussed in the Amendment. The Amendment also prescribes for a specific development plan under the Dekel License Agreement requiring the Company to invest in the licensed technology (as defined under the License Agreement) formulation development and maintenance a total annual investment to be capped at $350. The Amendment also included a non-compete and non-solicitation obligation by Dekel and Dr. Ascher Shmulewitz, the Company’s former Executive Chairman of the Board and former interim Chief Executive Officer, towards the Company’s field of activity. On November 13, 2019, an additional milestone under the Dekel License Agreement, in the amount of $75, was reached upon the successful completion of a Phase IIa clinical trial. The Company paid the milestone amount on April 13, 2020. b. License Agreement with Yissum Research Development Company of the Hebrew University of Jerusalem Ltd. (“Yissum”): On July 29, 2018, the Company entered into an exclusive, worldwide, sublicensable, royalty-bearing license with Yissum for a license to make commercial use of the licensed technology, in order to develop, obtain regulatory approvals, manufacture, market, distribute or sell products, all within the field and the territory only, as determined in the agreement (the “Yissum License Agreement”). According to the Yissum License Agreement, the Company shall pay Yissum royalties at the rates of future net sales, subject to the royalty reductions as described in the Yissum License Agreement. The Company is also obligated to pay sublicense fees out of the sublicense consideration. All right, title and interest in and to the Yissum License Agreement shall vest solely in Yissum, and the Company shall hold and make use of the rights granted. All rights in the development results shall be solely owned by the Company, except to the extent that an employee of Yissum, including the researcher, is considered an inventor of a patentable invention arising from the development results, in which case such invention and all patent applications and/or patents claiming such invention shall be owned jointly by the Company and Yissum, as appropriate, and Yissum’s share in such joint patents shall be automatically included in the Yissum License Agreement. c. Agreement with Hannover Medical School: On April 11, 2017, the Company entered into an investigator-initiated study contract with Hannover Medical School (“MHH”) to conduct during 2018 a phase IIb clinical trial titled “A Randomized, Double-Blind, Placebo controlled study to Evaluate the Safety, Tolerability and Efficacy of Up to Twice Daily Oral SCI-110 in Treating Adults with Tourette Syndrome” in treating approximately 20 Tourette syndrome subjects aged 18 to 65. Upon the execution of the agreement the Company paid the first installment in the amount of $122 out of a total estimated amount of approximately $776. Due to regulatory and strategic reasons, the Company decided to change the study design from investigator-initiated to an industry sponsored trial. During October 2017, a discussion was carried out between the Company and MHH and the latter was informed about this change and a termination letter stating the above was sent to MHH on November 19, 2017. MHH has acknowledged that part of the first instalment that was paid by the Company, in accordance with the initial agreement, will be used to set-off amounts owed under a new agreement or will be paid back to the Company. On August 13, 2018, the Company entered into an agreement with MHH to conduct a clinical investigation and laboratory services for a randomized, double-blind, placebo-controlled proof of concept study to evaluate the safety, tolerability and efficacy of daily oral SCI-110 in treating adults with Tourette syndrome, which agreement was subsequently updated on December 2, 2021, in an estimated amount of $1,385. d. Agreement with Yale University: On July 27, 2022, the Company entered into an agreement with Yale University to conduct a clinical investigation and laboratory services for a randomized, double-blind, placebo-controlled, cross over study to evaluate the safety, tolerability and efficacy of daily oral SCI-110 in treating adults with Tourette syndrome in treating approximately 10 Tourette syndrome subjects aged 18 to 65. The total estimated amount of the agreement is approximately $370. e . On July 23, 2020, the Company submitted to the Tel Aviv-Jaffa District Court (the “Court”) a petition pursuant to the Israeli Insolvency and Economic Rehabilitation Law, 2018, to commence proceedings for the economic rehabilitation of the Company (the “Petition”). In the Petition submitted to the Court, the Company stated that it is insolvent (as determined by the cash flow test) and unable to pay its debts to the Company’s creditors. On August 6, 2020, L.I.A. Pure Capital Ltd. (“Pure Capital”) filed with the Court a demand, requesting an order to have the results of the Company’s annual general meeting held on August 4, 2020, declared invalid, mainly due to the Company’s reliance on discretionary voting of the depositary bank for the Company’s then outstanding ADSs. The Court asked for the Company and directors’ response by no later than August 13, 2020, which was subsequently extended. On August 11, 2020, Pure Capital proposed to deposit $1,500 with the Company’s temporary trustee nominated by the Court to cover and pay all of the Company’s debts, without derogating from any other creditor’s rights towards the Company (the “Pure Capital Proposal”). The Pure Capital Proposal was made subject to the replacement of the Company’s Board as of the date of the Pure Capital Proposal (the “Prior Board”) with Pure Capital’s designated nominees that were voted upon at the adjourned annual general meeting of the Company’s shareholders on August 4, 2020 (as discussed below). The Court issued an order on August 14, 2020 (the “Order”), approving the Pure Capital Proposal and settlement agreement submitted to the Court by the parties thereto. In accordance with the terms of the Order and following the deposit by Pure Capital, the Prior Board was replaced with: Itschak Shrem (chairman), Amity Weiss (also appointed to act as the Company’s Chief Executive Officer), Moshe Revach, Lior Amit, Lior Vider and Liat Sidi. Following the issuance of the Order, a related case that was filed by Pure Capital with the Court was withdrawn as well. On December 15, 2020, Mr. Lior Amit tendered his resignation from the Board and on March 13, 2022, Mr. Moshe Revach tendered his resignation from the Board and then later re-joined the Board in September 2022.

Share-Based Payment Transaction

Share-Based Payment Transactions	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Transactions [Abstract]
SHARE-BASED PAYMENT TRANSACTIONS	NOTE 19:- SHARE-BASED PAYMENT TRANSACTIONS a. The cost of share-based payment recognized in the financial statements: The expenses due to share-based compensation for the years ended December 31, 2022, 2021 and 2020, recognized in the financial statements in respect of the share option plan of the Company is shown in the following table, detailed by departments: Year ended December 31, 2022 2021 2020 Research and development expenses $ 264 $ 27 $ 69 General and administrative expenses 633 16 22 $ 897 $ 43 $ 91 1. The 2005 and 2015 ESOP of the Company: During 2005, the Board adopted the 2005 Employees Share Option Plan (the “2005 ESOP”). Ten years later the Board adopted a new plan - the 2015 Employees Share Option Plan (the “2015 ESOP”). Under both the 2005 ESOP and 2015 ESOP, the Company may grant its employees and other service providers options to purchase the Company’s ordinary shares (“Share Options”). On November 13, 2019, the Board reserved an additional number of 6,788 Share Options for the purposes of the 2015 ESOP, bringing the amount of Share Options reserved under the 2015 ESOP to 15,714. On April 21, 2021, the Board reserved an additional number of 338,929 Share Options for the purposes of the 2015 ESOP, bringing the amount of Share Options reserved under the 2015 ESOP to 357,143, out of which a total of 161,114 were still available for grant as of December 31, 2022. 2. On March 12, 2019, the Board approved and granted 1,171 ordinary shares under the 2015 ESOP to a new consultant of the Company. The exercise price was set at $420.00 per share Option. The fair value for Share Options granted to the consultant was estimated using the Black-Scholes OPM with the following parameters: Dividend yield (%) 0 Expected volatility (%) 76 Risk-free interest rate (%) 2.61 Expected life of share options (years) 10 The fair value of the Share Options was set at $224 per Share Option. 3. On October 10, 2019 (the “2019 Grant Date”), the Board approved the grant of 72 Share Options under the 2015 ESOP to directors, officers and employees, some of which required the approval of the general meeting of the Company’s shareholders (the “2019 General Meeting”), which occurred on January 15, 2020. Following the resignation of some directors and employees on December 31, 2019, 15 Share Options (were not granted. Out of the 57 Share Options that were granted, 10 Share Options didn’t require the General Meeting’s approval. The date of commencement for all Share Options granted, the date on which the vesting started, was the 2019 Grant Date. The exercise price was set at $210.00 per Share Option. According to IFRS 2, “ Share-based Payment Based on the above-mentioned, hereinafter are the parameters used in order to estimate the fair value of the Share Options using the Black-Scholes OPM: December 31, October 10, Underlying ordinary share price 78.12 154 Dividend yield (%) 0 0 Expected volatility (%) 73 70 Risk-free interest rate (%) 1.91 1.67 Expected life of Share Options (years) 9.78 10 The fair value of the Share Options approved on October 10, 2019 by the Board, and on January 15, 2020 at the General Meeting (valuated as of December 31, 2019) was set at $114.1 and $51.1, per Share Option, respectively. 4. On January 3, 2022 (the “2022 Grant Date”), the Board approved the grant of 178,140 Share Options under the 2015 ESOP to directors, officers, employees and consultants, some of which required the approval of the general meeting of the Company’s shareholders (the “2022 General Meeting”), which occurred on February 10, 2022. The date of commencement for all Share Options granted, the date on which the vesting started, was the 2022 Grant Date. The exercise price was set at $6.50 per Share Option. The fair value for Share Options granted to the consultant was estimated using the Black-Scholes OPM with the following parameters: February 2, January 3, Underlying ordinary share price 4.99 6.73 Dividend yield (%) 0 0 Expected volatility (%) 133 134 Risk-free interest rate (%) 2.00 1.46 Expected life of Share Options (years) 6 6 The fair value of the Share Options granted on January 3, 2022, was set at $6.09 per Share Option, and the fair value of the Share Options granted on February 10, 2022, was set at $4.41 per Share Option. 5. During the year ended December 31, 2022, the Company granted consultants Restricted Share Units (“RSUs”) in respect of services rendered. The RSU’s were granted at a discount rate of 25% to share price quoted on the date of each grant. The total fair value of the RSU’s granted to consultants was $70. 6. During the year ended December 31, 2022, the Company issued consultants 61,000 ordinary shares in respect of services rendered. The ordinary were granted at a discount rate of 25% to share price quoted on the date of each grant. The total fair value of the RSU’s granted to consultants was $48. b. Movement during the year: 1. The following table lists the number of Share Options, the weighted average exercise prices of share options and changes in directors (and former directors), officers, employees and consultants share options during the years ended on December 31, 2022, and 2021: Number of Weighted USD 2022 Share Options outstanding at the beginning of the year 5,431 2.95 Share Options granted during the year 178,140 6.50 Share Options outstanding at the end of the year 183,571 6.39 Share Options exercisable at the end of the year 107,679 6.30 2021: Share Options outstanding at the beginning of the year 5,643 $ 2.41 Share Options granted during the year - - Share Options forfeited during the year (212 ) 2.50 Share Options expired during the year - - Share Options outstanding at the end of the year 5,431 2.95 Share Options exercisable at the end of the year 4,416 3.28 2. No Share Options were granted during 2021. 3. The weighted average remaining contractual life of the Share Options outstanding was 5.03 years and 6.35 years as of December 31, 2022, and 2021, respectively. 4. The range of exercise prices of Share Options outstanding at the end of the year was $6.5 - $844 (inclusive) as of December 31, 2022, and $210 - $955 (inclusive) as of December 31, 2021.

Revenues and Cost of Revenues

Revenues and Cost of Revenues	12 Months Ended
	Dec. 31, 2022
Revenues and Cost of Revenues [Abstract]
REVENUES AND COST OF REVENUES	NOTE 20:- REVENUES AND COST OF REVENUES Our revenues consist of revenue derived from sales on Amazon. The following table discloses the breakdown of our revenues, cost of sales and gross profit for the periods set forth below: December 31, 2022 2021 Revenues $ 1,347 $ - Cost of goods sold 322 - Gross profit $ 1,025 $ -

Loss Per Share_Ads

Loss Per Share/Ads	12 Months Ended
	Dec. 31, 2022
Loss Per Share/Ads [Abstract]
LOSS PER SHARE/ADS	NOTE 22:- LOSS PER SHARE/ADS a. Details of the number of shares and loss used in the computation of loss per share: Year ended December 31, 2022 2021 2020 Amounts used in the computation of basic and diluted loss Weighted Loss Weighted Loss Weighted Loss In USD In thousands USD In USD Continuing operations: Basic loss per share 4,575 (2,592 ) 2,049 $ (5,789 ) 258 $ (3,482 ) Effect of potential dilutive ordinary shares - - - - 7 (468 ) Diluted loss per share 4,575 (2,592 ) 2,049 (5,789 ) 265 (3,950 ) b. The computation of diluted loss per share did not include the following convertible securities since their inclusion would decrease the loss per share (anti-dilutive effect): 1. Share Options to employees, officers, directors and consultants; and 2. Non-marketable warrants to investors.

Operating Segments

Operating Segments	12 Months Ended
	Dec. 31, 2022
Operating Segments [Abstract]
OPERATING SEGMENTS	NOTE 23:- OPERATING SEGMENTS The Company applies the principles of IFRS 8, “ Operating Segments Year ended December 31, 2022 Drug Development Online Sales Total Revenues External $ - $ 1,347 $ 1,347 Inter-segment - - - Total - 1,347 1,347 Segment loss (gain) 8,405 (118 ) 8,287 Company’s share of losses of company accounted for at equity, net 109 Finance expense (income), net (5,818 ) Tax expense 14 Loss 2,592 Year ended December 31, 2021 Drug Online Total Revenues External $ - $ - $ - Inter-segment - - - Total - - - Segment loss 5,768 - 5,768 Finance expense (income), net 21 Loss 5,789 Year ended December 31, 2020 Drug Online Total Revenues External $ - $ - $ - Inter-segment - - - Total - - - Segment loss 3,293 - 3,293 Finance expense (income), net 242 Loss 3,535 As of December 31, 2022 Drug Online Total Segment Assets $ 9,664 $ 941 $ 10,605 Segment Liabilities $ 4,021 $ 135 $ 4,156 As of December 31, 2021 Drug Online Total Segment Assets $ 9,916 $ - $ 9,916 Segment Liabilities $ 1,775 $ - $ 1,775

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Unaudited Interim Financial Information	Unaudited Interim Financial Information The Company’s unaudited condensed consolidated financial statements have been prepared in accordance with International Accounting Standard (“IAS”) 34, “Interim Financial Reporting”. The significant accounting policies adopted in the preparation of the interim consolidated financial statements are consistent with those followed in the preparation of the 2022 Annual Consolidated Financial Statements. Accordingly, these condensed consolidated financial statements should be read in conjunction with the 2022 Annual Consolidated Financial Statements. The results for any interim period are not necessarily indicative of results for any future period. The unaudited condensed consolidated financial statements have been prepared on the same basis as the audited financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all adjustments that are necessary to present fairly the Company’s financial position and results of operations for the interim periods presented. The results for the six month period ended June 30, 2023, are not necessarily indicative of the results for the year ending December 31, 2023, or for any future period. As of June 30, 2023, there have been no material changes in the Company’s significant accounting policies from those that were disclosed in the 2022 Annual Consolidated Financial Statements.
Basis of presentation of the financial statements		a. Basis of presentation of the financial statements: These financial statements have been prepared in accordance with IFRS, as issued by the IASB. The Company’s financial statements have been prepared on a cost basis, unless otherwise indicated. The Company has elected to present the profit or loss items using the function of expense method. The financial statements are presented in USD and all values are rounded to the nearest thousand (’000), except when otherwise indicated.
The operating cycle		b. The operating cycle: The operating cycle of the Company is one year.
Consolidated financial statements		c. Consolidated financial statements: The consolidated financial statements comprise the financial statements of companies that are controlled by the Company (Subsidiaries). Control of a company is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Potential voting rights are considered when assessing whether an entity has control over the other entity. The consolidation of the financial statements commences on the date on which control is obtained and ends when such control ceases. The financial statements of the Company and of the Subsidiaries are prepared as of the same dates and periods. The consolidated financial statements are prepared using uniform accounting policies by all companies in the Group. Significant intra-Group balances and transactions and gains or losses resulting from intra-Group transactions are eliminated in full in the consolidated financial statements. Non-controlling interests in subsidiaries represent the equity in subsidiaries not attributable, directly or indirectly, to a parent. Non-controlling interests are presented in equity separately from the equity attributable to the equity holders of the Company. Profit or loss and components of other comprehensive income are attributed to the Company and to non-controlling interests. Losses are attributed to non-controlling interests even if they result in a negative balance of non-controlling interests in the consolidated statement of financial position.
Functional currency and foreign currency		d. Functional currency and foreign currency: The functional currency of the Company, which is the currency that best reflects the economic environment in which the Company operates and conducts its transactions is the U.S. Dollar (“USD” or “$”), since it’s the primary currency of the economic environment in which the Company operates. The consolidated financial statements are also presented in USD since the Company believes that preparing the consolidated financial statements in USD provides more relevant information to the users of the consolidated financial statements.
Acquisition of a single asset company		e. Acquisition of a single asset company: Upon the acquisition of a single asset company, the Group evaluates whether it is the acquisition of a business or of an asset. To be considered a business, the acquisition must include, at a minimum, an input and a substantive process that together can significantly contribute to the creation of outputs. The acquisition is accounted for as a business combination if the single asset company is a business. If it is not a business, the acquisition is accounted for as the acquisition of assets and liabilities. In such an acquisition, the cost of the acquisition includes transaction costs which are allocated to the identifiable acquired assets and liabilities proportionally based on their fair value on the acquisition date. In such case, goodwill and deferred taxes in respect of the temporary differences existing as of the acquisition date are not recognized.
Restricted deposits		f. Restricted deposits: A restricted deposit is cash invested in a short-term deposit (between three months and one year) or in a long-term deposit (with a maturity of more than one year from the date of investment). Restricted deposits are designated to secure the Company’s office facilities lease agreements and its credit cards.
Investment in joint arrangements		g. Investment in joint arrangements: Joint arrangements are arrangements in which the Company has joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. 1. Joint ventures: In joint ventures the parties that have joint control of the arrangement have rights to the net assets of the arrangement. A joint venture is accounted for at equity 2. Joint operations: In joint operations the parties that have joint control of the arrangement have rights to the assets and obligations for the liabilities relating to the arrangement. The Company recognizes in relation to its interest its share of the assets, liabilities, revenues and expenses of the joint operation. The acquisition of interests in a joint operation which represents a business, as defined in IFRS 3, is accounted for using the acquisition method, including the measurement of the identifiable assets and liabilities at fair value, the recognition of deferred taxes arising from this measurement, the accounting treatment of the related transaction costs and the recognition of goodwill or bargain purchase gains. This applies to the acquisition of the initial interest and additional interests in a joint operation that represents a business.
Investments in associates		h. Investments in associates: Associates are companies in which the Group has significant influence over the financial and operating policies without having control. The investment in an associate is accounted for using the equity method.
Investments accounted for using the equity method		i. Investments accounted for using the equity method: The Group’s investments in associates and joint ventures are accounted for using the equity method. Under the equity method, the investment in the associate or in the joint venture is presented at cost with the addition of post-acquisition changes in the Group’s share of net assets, including other comprehensive income of the associate or the joint venture. Gains and losses resulting from transactions between the Group and the associate or the joint venture are eliminated to the extent of the interest in the associate or in the joint venture. The cost of the investment includes transaction costs. Goodwill relating to the acquisition of an associate or a joint venture is presented as part of the investment in the associate or the joint venture, measured at cost and not systematically amortized. Goodwill is evaluated for impairment as part of the investment in the associate or in the joint venture as a whole. The financial statements of the Company and of the associate or joint venture are prepared as of the same dates and periods. The accounting policies applied in the financial statements of the associate or the joint venture are uniform and consistent with the policies applied in the financial statements of the Group. Upon the acquisition of an associate or a joint venture achieved in stages when the former investment in the acquiree was accounted for pursuant to the provisions of IFRS 9, the Group applies the principles of IFRS 3 regarding business combinations achieved in stages. Consequently, equity interests in the acquiree that had been held by the Group prior to achieving significant influence or joint control are measured at fair value on the acquisition date and are included in the acquisition consideration while recognizing a gain or loss resulting from the fair value measurement. The equity method is applied until the loss of significant influence in the associate or loss of joint control in the joint venture or classification as investment held for sale.
Property and equipment, net		j. Property and equipment, net: Property and equipment are measured at cost, including directly attributable costs, less accumulated depreciation, accumulated impairment losses and any related investment grants and excluding day-to-day servicing expenses. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Mainly % Lab equipment 6-50 33 Computers 33-50 33 Office furniture and equipment 20-33 25 Leasehold improvements see below - Leasehold improvements are depreciated on a straight-line basis over the shorter of the lease term (including the extension option held by a company and intended to be exercised) and the expected life of the improvement. The useful life, depreciation method and residual value of an asset are reviewed at least each year-end and any changes are accounted for prospectively as a change in accounting estimate. Depreciation of an asset ceases at the earlier of: the date that the asset is classified as held for sale and the date that the asset is derecognized.
Intangible assets		k. Intangible assets: Separately acquired intangible assets are measured on initial recognition at cost including directly attributable costs. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Expenditures relating to internally generated intangible assets, excluding capitalized development costs, are recognized in profit or loss when incurred. Intangible assets with a finite useful life are amortized over their useful life and reviewed for impairment whenever there is an indication that the asset may be impaired. The amortization period and the amortization method for an intangible asset are reviewed at least at each year end.
Impairment of non-financial assets		l. Impairment of non-financial assets: The Company evaluates the need to record an impairment of non-financial assets whenever events or changes in circumstances indicate that the carrying amount is not recoverable. If the carrying amount of non-financial assets exceeds their recoverable amount, the assets are reduced to their recoverable amount. The recoverable amount is the higher of fair value less costs of sale and value in use. In measuring value in use, the expected future cash flows are discounted using a pre-tax discount rate that reflects the risks specific to the asset. The recoverable amount of an asset that does not generate independent cash flows is determined for the cash-generating unit to which the asset belongs. Impairment losses are recognized in profit or loss.
Financial instruments		m. Financial instruments: 1. Financial assets: Financial assets are measured upon initial recognition at fair value plus transaction costs that are directly attributable to the acquisition of the financial assets, except for financial assets measured at fair value through profit or loss in respect of which transaction costs are recorded in profit or loss. The Company classifies and measures debt instruments in the financial statements based on the following criteria: - The Company’s business model for managing financial assets; and - The contractual cash flow terms of the financial asset. a) Debt instruments are measured at amortized cost when: The Company’s business model is to hold the financial assets in order to collect their contractual cash flows, and the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, the instruments in this category are measured according to their terms at amortized cost using the effective interest rate method, less any provision for impairment. On the date of initial recognition, the Company may irrevocably designate a debt instrument as measured at fair value through profit or loss if doing so eliminates or significantly reduces a measurement or recognition inconsistency, such as when a related financial liability is also measured at fair value through profit or loss. b) Debt instruments are measured at fair value through profit or loss when: A financial asset which is a debt instrument does not meet the criteria for measurement at amortized cost or at fair value through other comprehensive income. After initial recognition, the financial asset is measured at fair value and gains or losses from fair value adjustments are recognized in profit or loss. c) Equity instruments and other financial assets held for trading: Investments in equity instruments do not meet the above criteria and accordingly are measured at fair value through profit or loss. Other financial assets held for trading such as derivatives, including embedded derivatives separated from the host contract, are measured at fair value through profit or loss unless they are designated as effective hedging instruments. Dividends from investments in equity instruments are recognized in profit or loss when the right to receive the dividends is established. 2. Derecognition of financial assets: A financial asset is derecognized only when: - The contractual rights to the cash flows from the financial asset have expired; - The Company has transferred substantially all the risks and rewards deriving from the contractual rights to receive cash flows from the financial asset or has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset; or - The Company has retained its contractual rights to receive cash flows from the financial asset but has assumed a contractual obligation to pay the cash flows in full without material delay to a third party. 3. Financial liabilities: a) Financial liabilities measured at amortized cost: Financial liabilities are initially recognized at fair value less transaction costs that are directly attributable to the issue of the financial liability. After initial recognition, the Company measures all financial liabilities at amortized cost using the effective interest rate method, except for financial liabilities at fair value through profit or loss such as derivatives. b) Financial liabilities measured at fair value through profit or loss: At initial recognition, the Company measures financial liabilities that are not measured at amortized cost at fair value. Transaction costs are recognized in profit or loss. After initial recognition, changes in fair value are recognized in profit or loss. 4. Derecognition of financial liabilities: A financial liability is derecognized only when it is extinguished, that is when the obligation specified in the contract is discharged or cancelled or expires. A financial liability is extinguished when the debtor discharges the liability by paying in cash, other financial assets, goods or services, or is legally released from the liability. 5. Offsetting financial instruments: Financial assets and financial liabilities are offset and the net amount is presented in the statement of financial position if there is a legally enforceable right to set off the recognized amounts and there is an intention either to settle on a net basis or to realize the asset and settle the liability simultaneously. The right of set-off must be legally enforceable not only during the ordinary course of business of the parties to the contract but also in the event of bankruptcy or insolvency of one of the parties. In order for the right of set-off to be currently available, it must not be contingent on a future event, there may not be periods during which the right is not available, or there may not be any events that will cause the right to expire. 6. Compound financial instruments: Convertible debentures which contain both an equity/derivative component and a liability component are separated into two components. This separation is performed by first determining the liability component based on the fair value of an equivalent non-convertible liability. The value of the conversion component is determined to be the residual amount. Directly attributable transaction costs are apportioned between the equity component and the liability component based on the allocation of proceeds to the equity and liability components. 7. Issue of a unit of securities: The issue of a unit of securities involves the allocation of the proceeds received (before issue expenses) to the securities issued in the unit based on the following order: financial derivatives and other financial instruments measured at fair value in each period. Then fair value is determined for financial liabilities that are measured at amortized cost. The proceeds allocated to equity instruments are determined to be the residual amount. Issue costs are allocated to each component pro rata to the amounts determined for each component in the unit.
Research and development expenditures		n. Research and development expenditures: Research expenditures are recognized in profit or loss when incurred. The conditions enabling capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred.
Finance income and expenses		o. Finance income and expenses: Finance income and expenses comprise interest income on amounts invested and exchange rate gains and losses. Interest income is recognized as it accrues using the effective interest method. Finance income and expenses derive also from changes in the fair value of financial liabilities measured at fair value through profit or loss. Borrowing costs are recognized in profit or loss using the effective interest method.
Fair value measurement		p. Fair value measurement: Fair value is 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. Fair value measurement is based on the assumption that the transaction will take place in the asset’s or the liability’s principal market, or in the absence of a principal market, in the most advantageous market. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. Fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities measured at fair value or for which fair value is disclosed are categorized into levels within the fair value hierarchy based on the lowest level input that is significant to the entire fair value measurement: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable directly or indirectly. Level 3 - Inputs that are not based on observable market data (valuation techniques which use inputs that are not based on observable market data).
Taxes on income		q. Taxes on income: Current or deferred taxes are recognized in profit or loss, except to the extent that they relate to items which are recognized in other comprehensive income or equity. 1. Current taxes: A current tax liability is measured using the tax rates and tax laws that have been enacted or substantively enacted by the reporting date as well as adjustments required in connection with the tax liability in respect of previous years. 2. Deferred taxes: Deferred taxes are computed in respect of temporary differences between the carrying amounts in the financial statements and the amounts attributed for tax purposes. Deferred taxes are measured at the tax rate that is expected to apply when the asset is realized, or the liability is settled, based on tax laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets are reviewed at each reporting date and reduced to the extent that it is not probable that they will be utilized. Deductible carryforward losses and temporary differences for which deferred tax assets had not been recognized are reviewed at each reporting date and a respective deferred tax asset is recognized to the extent that their utilization is probable. Taxes that would apply in the event of the disposal of investments in investees have not been taken into account in computing deferred taxes, as long as the disposal of the investments in investees is not probable in the foreseeable future. Also, deferred taxes that would apply in the event of distribution of earnings by investees as dividends have not been taken into account in computing deferred taxes, since the distribution of dividends does not involve an additional tax liability or since it is the Company’s policy not to initiate distribution of dividends from a subsidiary that would trigger an additional tax liability. Taxes on income that relate to distributions of an equity instrument and to transaction costs of an equity transaction are accounted for pursuant to IAS 12, “ Income Taxes Deferred taxes are offset if there is a legally enforceable right to offset a current tax asset against a current tax liability and the deferred taxes relate to the same taxpayer and the same taxation authority.
Share-based payment transactions		r. Share-based payment transactions: The Company’s employees and other service providers may receive remuneration in the form of share-based payments (“Equity-settled transactions”). Equity-settled transactions: The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at grant date. The fair value is determined using an acceptable option pricing model (“OPM”). As for service providers, the cost of the transactions is measured at the fair value of the goods or services received as consideration for equity instruments granted. The cost of equity-settled transactions is recognized in profit or loss together with a corresponding increase in equity during the period in which the performance and/or service conditions are to be satisfied ending on the date on which the relevant employees become entitled to the award (the “Vesting Period”). The cumulative expense recognized for equity-settled transactions at the end of each reporting period until the vesting date reflects the extent to which the Vesting Period has expired and the Company’s best estimate of the number of equity instruments that will ultimately vest. No expense is recognized for awards that do not ultimately vest, except for awards where vesting is conditional upon a market condition, which are treated as vesting irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied. If the Company modifies the conditions on which equity-instruments were granted, an additional expense is recognized for any modification that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee/other service provider at the modification date. If a grant of an equity instrument is cancelled, it is accounted for as if it had vested on the cancellation date and any expense not yet recognized for the grant is recognized immediately. However, if a new grant replaces the cancelled grant and is identified as a replacement grant on the grant date, the cancelled and new grants are accounted for as a modification of the original grant, as described above.
Earnings (loss) per share		s. Earnings (loss) per share: Earnings (loss) per share are calculated by dividing the income (loss) attributable to equity holders of the Company by the weighted number of ordinary shares outstanding during the period. Basic loss per ordinary share includes only ordinary shares that were outstanding during the period. Potential ordinary shares are included in the computation of diluted loss per ordinary share when their conversion increases loss per ordinary share from continuing operations.
Employee benefit liabilities		t. Employee benefit liabilities: The Company has several employee-benefit plans: 1. Short-term employee benefits: Short-term employee benefits are benefits that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services. These benefits include salaries, paid annual leave, paid sick leave, recreation and social security contributions and are recognized as expenses as the services are rendered. A liability in respect of a cash bonus or a profit-sharing plan is recognized when the Company has a legal or constructive obligation to make such payment as a result of past service rendered by an employee and a reliable estimate of the amount can be made. 2. Post-employment benefits: The plans are normally financed by contributions to insurance companies and classified as defined contribution plans or as defined benefit plans. The Company has defined contribution plans to its employees according to the specific laws per country.
Provisions		u. Provisions: A provision in accordance with IAS 37, “ Provisions, Contingent Liabilities and Contingent Assets Following are the types of provisions included in the financial statements: Legal claims: A provision for claims is recognized when the Company has a present legal or constructive obligation as a result of a past event, it is more likely than not that an outflow of resources embodying economic benefits will be required by the Company to settle the obligation and a reliable estimate can be made of the amount of the obligation.
Leases		v. Leases: The Company elected to apply the provisions of IFRS 16, “ Leases The accounting policy for leases applied effective from January 1, 2019, is as follows: The Company accounts for a contract as a lease when the contract terms convey the right to control the use of an identified asset for a period of time in exchange for consideration. 1. The Company as a lessee: For leases in which the Company is the lessee, the Company recognizes on the commencement date of the lease a right-of-use asset and a lease liability, excluding leases whose term is up to 12 months and leases for which the underlying asset is of low value. For these excluded leases, the Company has elected to recognize lease payments as an expense in profit or loss on a straight-line basis over the lease term (see Note 9). In measuring the lease liability, the Company has elected to apply the practical expedient in IFRS 16 and separates the lease components from the non-lease components (such as management and maintenance services, etc.) included in a single contract. On the commencement date, the lease liability includes all unpaid lease payments discounted at the interest rate implicit in the lease, if that rate can be readily determined, or otherwise using the Company’s incremental borrowing rate. After the commencement date, the Company measures the lease liability using the effective interest rate method. On the commencement date, the right-of-use asset is recognized in an amount equal to the lease liability plus lease payments already made on or before the commencement date and initial direct costs incurred. The right-of-use asset is measured applying the cost model and depreciated over the shorter of its useful life and the lease term. The Company tests for impairment of the right-of-use asset whenever there are indications of impairment pursuant to the provisions of IAS 36, “ Impairment of Assets 2. Lease extension and termination options: A non-cancelable lease term includes both the periods covered by an option to extend the lease when it is reasonably certain that the extension option will be exercised, and the periods covered by a lease termination option when it is reasonably certain that the termination option will not be exercised. In the event of any change in the expected exercise of the lease extension option or in the expected non-exercise of the lease termination option, the Company remeasures the lease liability based on the revised lease term using a revised discount rate as of the date of the change in expectations. The total change is recognized in the carrying amount of the right-of-use asset until it is reduced to zero, and any further reductions are recognized in profit or loss. 3. Lease modifications: If a lease modification does not reduce the scope of the lease and does not result in a separate lease, the Company remeasures the lease liability based on the modified lease terms using a revised discount rate as of the modification date and records the change in the lease liability as an adjustment to the right-of-use asset. If a lease modification reduces the scope of the lease, the Company recognizes a gain or loss arising from the partial or full reduction of the carrying amount of the right-of-use asset and the lease liability. The Company subsequently remeasures the carrying amount of the lease liability according to the revised lease terms, at the revised discount rate as of the modification date and records the change in the lease liability as an adjustment to the right-of-use asset.
Amendment to IAS 1, “Presentation of Financial Statements		w. Amendment to IAS 1, “Presentation of Financial Statements”: In January 2020, the IASB issued an amendment to IAS 1, “Presentation of Financial Statements” regarding the criteria for determining the classification of liabilities as current or non-current (“the Original Amendment”). In October 2022, the IASB issued a subsequent amendment (“the Subsequent Amendment”). According to the Subsequent Amendment: Only covenants with which an entity must comply on or before the reporting date will affect a liability’s classification as current or non-current. An entity should provide disclosure when a liability arising from a loan agreement is classified as non-current and the entity’s right to defer settlement is contingent on compliance with future covenants within twelve months from the reporting date. This disclosure is required to include information about the covenants and the related liabilities. The disclosures must include information about the nature of the future covenants and when compliance is applicable, as well as the carrying amount of the related liabilities. The purpose of this information is to allow users to understand the nature of the future covenants and to assess the risk that a liability classified as non-current could become repayable within twelve months. Furthermore, if facts and circumstances indicate that an entity may have difficulty in complying with such covenants, those facts and circumstances should be disclosed. According to the Original Amendment, the conversion option of a liability affects the classification of the entire liability as current or non-current unless the conversion component is an equity instrument. The Original Amendment and Subsequent Amendment are both effective for annual periods beginning on or after January 1, 2024, and must be applied retrospectively. Early application is permitted. The Company is evaluating the effects of the Amendments on its financial statements.
Amendment to IAS 8, “Accounting Policies, Changes to Accounting Estimates and Errors”		x. Amendment to IAS 8, “Accounting Policies, Changes to Accounting Estimates and Errors”: In February 2021, the IASB issued an amendment to IAS 8, “Accounting Policies, Changes to Accounting Estimates and Errors” (“the Amendment”), in which it introduces a new definition of “accounting estimates”. Accounting estimates are defined as “monetary amounts in financial statements that are subject to measurement uncertainty”. The Amendment clarifies the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. The Amendment is to be applied prospectively for annual reporting periods beginning on or after January 1, 2023 and is applicable to changes in accounting policies and changes in accounting estimates that occur on or after the start of that period. Early application is permitted.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies [Abstract]
Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life	Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Mainly % Lab equipment 6-50 33 Computers 33-50 33 Office furniture and equipment 20-33 25 Leasehold improvements see below -

Investment in Associate (Tables

Investment in Associate (Tables)	6 Months Ended
	Jun. 30, 2023
Investment in Associate [Abstract]
Schedule of Fair Value of the Investment	The table below summarizes the fair value of the investment in MitoCareX: Balance at January 1, 2022 $ - Investment date March 31, 2022 700 Equity losses from investment in MitoCareX (109 ) Balance at December 31, 2022 591 Investment date March 31, 2023 400 Equity losses from investment in MitoCareX (98 ) Balance at June 30, 2023 $ 893

Intangible Asset (Tables)

Intangible Asset (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Intangible Asset [Abstract]
Schedule of Fair Value of the Intangible Asset	The table below summarizes the fair value of the intangible asset: Balance at January 1, 2022 $ - Purchase date September 30, 2022 4,861 Depreciation of intangible asset (144 ) Balance at December 31, 2022 4,717 Depreciation of intangible asset (243 ) Balance at June 30, 2023 $ 4,474	The table below summarizes the fair value of the intangible asset: Balance at January 1, 2022 $ - Purchase date September 30, 2022 4,861 Depreciation of intangible asset (144 ) Balance at December 31, 2022 $ 4,717

Transactions and Balances wit_2

Transactions and Balances with Related Parties (Tables)	12 Months Ended
	Dec. 31, 2022
Transactions and Balances With Related Parties [Abstract]
Schedule of Balances with Related Parties	December 31, December 31, Key Other Key Other Current liabilities $ 70 $ 55 $ 447 $ -
Schedule of Transactions with Related Parties	Balances with related parties: Year ended December 31, 2022 2021 2020 Research and development expenses $ 208 $ - $ -
Schedule of Benefits to Key Management Personnel	Benefits to key management personnel (including directors): Year ended December 31, 2022 2021 2020 Short-term benefits $ 1,940 $ 962 $ 746 Cost of share-based payment $ 779 $ 43 $ 91

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Financial Instruments [Abstract]
Schedule of Financial Assets and Financial Liabilities	The financial assets and financial liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9, “ Financial Instruments June 30, December 31, 2023 2022 2022 Unaudited Audited Note USD in thousands Financial assets: Cash and cash equivalents   $ 2,081 $ 12,945 $ 3,574 Trade receivables 43 - 60 Government authorities 100 77 45 Other receivables 715 622 86 Investments in financial assets 849 - 730   $ 3,778 $ 13,644 $ 4,495 Financial liabilities: Credit from others   $ - $ - $ 102 Warrants liability 1,714 10,252 2,737 Lease liability - 45 27 Total financial and lease liabilities   $ 1,714 $ 10,297 $ 2,866
Schedule of Financial Assets and Financial Liabilities		The financial assets and financial liabilities in the consolidated statements of financial position are classified by groups of financial instruments pursuant to IFRS 9, “ Financial Instruments December 31, 2022 2021 Financial assets: Cash and restricted deposits $ 3,634 $ 6,920 Government authorities 45 52 Other receivables 46 2,504 Investments in financial assets 591 - Total financial assets at amortized cost 4,316 9,476 Financial liabilities: Credit from others 102 45 Warrants liability 2,737 359 Lease liability 27 18 Total financial and lease liabilities $ 2,866 $ 422
Schedule of Warrants Fair Value Using Black–Scholes OPM		The warrants’ fair value was calculated using the Black–Scholes OPM, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions: December 31, December 31, March 23, Dividend yield (%) 0 0 0 Expected volatility (%) 72 148 122.01 Risk-free interest rate (%) 4.00 0.87 0.38 Underlying Share Price ($) 0.756 6.23 0.43 Exercise price ($) 24.50 24.50 24.50 Warrants fair value ($) 0 4.15 0.36

Warrants (Tables)

Warrants (Tables)	6 Months Ended
	Jun. 30, 2023
Warrants [Abstract]
Schedule of Warrants’ Fair Value	The June 2022 Warrants’ fair value was calculated using the Black–Scholes option pricing model, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions: December 31, June 30, Dividend yield (%) 0 0 Expected volatility (%) 72 72 Risk-free interest rate (%) 3.97 3.97 Underlying share price ($) 19.656 14.274 Exercise price ($) 68.38 68.38 Warrants fair value ($) 2,396 1,373

Equity (Tables)

Equity (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Equity [Absract]
Schedule of Share Capital	Composition of share capital as of June 30, 2023, June 30, 2022, and December 31, 2022: June 30, 2023 December 31, 2022 June 30, 2022 Authorized Issued and Authorized Issued and Authorized Issued and Number of shares Ordinary Shares of no par value each 75,000,000 282,782 75,000,000 261,494 25,714,286 135,644	Composition of share capital: December 31, December 31, Authorized Issued and Authorized Issued and Number of shares Ordinary shares 75,000,000 6,798,840 25,714,285 3,091,740
Schedule of Issued and Outstanding Share Capital	Issued and outstanding share capital: Number of Balance at January 1, 2023 261,494 Issuance of share capital – in respect of investment in affiliate (Note 6e) 13,858 Shares issued to consultants (Note 6e) 7,134 Issuance of share capital – in respect of shelf prospectus (Note 6e) 296 Balance at June 30, 2023 282,782	Issued and outstanding share capital: Number of shares Balance at January 1, 2022 3,091,740 Issuance of share capital – June 2022 Financing Round (Note 18h) 335,000 Exercise of pre-funded warrants (Note 18g) 100,000 Exercise of pre-funded warrants (Note 18h) 3,211,100 Share issued to a consultant (Note 18f) 61,000 Balance at December 31, 2022 6,798,840
Schedule of Warrants Fair Value was Calculated Using the Black-Scholes Option Pricing Model		The June 2022 Warrants’ fair value was calculated using the Black–Scholes option pricing model, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions: December 31, June 1, Dividend yield (%) 0 0 Expected volatility (%) 72 72 Risk-free interest rate (%) 3.97 2.74 Underlying share price ($) 0.756 2,87 Exercise price ($) 2.63 2.63 Warrants fair value ($) 2,396 10,209

Additional Information to the_2

Additional Information to the Items of Profit or Loss (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Additional Information to the Items of Profit or Loss [Abstract]
Schedule of Additional Information to the Items of Profit or Loss	Six months ended Year Ended 2023 2022 2022 Unaudited Audited USD in thousands a. Research and development expenses: Wages and related expenses $ 202 $ 243 $ 436 Share-based payment 23 224 264 Clinical studies 145 106 369 Regulatory, professional and other expenses 366 373 750 Research and preclinical studies 45 410 703 Chemistry and formulations - 118 281 781 1,474 2,803 b. General and administrative expenses: Wages and related expenses 217 245 437 Share-based payment 45 431 633 Professional and directors’ fees 1,366 1,292 2,499 Business development expenses 38 2 161 Office maintenance, rent and other expenses 48 63 224 Investor relations and business expenses 310 1,193 1,486 Wellution operating expenses 366 - 907 Regulatory expenses 104 113 162 $ 2,494 $ 3,339 6,509	Year ended December 31, 2022 2021 2020 a. Research and development expenses: Wages and related expenses $ 436 $ 357 $ 322 Share-based payment 264 27 69 Regulatory, professional and other expenses 750 934 119 Research and preclinical studies 703 165 139 Clinical studies 369 172 - Chemistry and formulations 281 335 - 2,803 1,990 649 b. General and administrative expenses: Wages and related expenses 437 256 237 Share-based payment 633 16 22 Professional and directors’ fees 2,499 2,417 1,283 Business development expenses 161 5 58 Regulatory expenses 162 165 98 Office maintenance, rent and other expenses 224 135 182 Wellution operating expenses 907 - - Investor relations and business expenses 1,486 784 22 General and administrative expenses: 6,509 3,778 1,902 c. Other expenses: Impairment of company accounted for at equity - - 742 Group’s share of losses of company accounted for at equity, net 109 - - 109 - 742 d. Finance income: Net change in fair value of financial liabilities designated at fair value through profit or loss (7,832 ) - (630 ) (7,832 ) - (630 ) e. Finance expenses: Issuance expenses related to warrants 1,204 6 835 Exchange rate differences, net 4 3 12 Losses from remeasurement of investment in financial assets 770 - - Finance expense in respect of leases 15 4 7 Finance expenses from interest and commissions 21 8 18 $ 2,014 $ 21 $ 872

Cash (Tables)

Cash (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Cash [Abstract]
Schedule of Cash	December 31, 2022 2021 Cash for immediate withdrawal - in USD $ 3,443 $ 6,590 Cash for immediate withdrawal - in NIS 131 285 $ 3,574 $ 6,875

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory [Abstract]
Schedule of Inventory	December 31, 2022 2021 Goods in transit $ 198 $ - Finished goods 470 - $ 668 $ -

Other Accounts Receivable (Tabl

Other Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Other Accounts Receivable [Abstract]
Schedule of Other Accounts Receivable	December 31, 2022 2021 Government authorities $ 45 $ 52 Other receivables 46 2,504 Prepaid expenses 40 348 $ 131 $ 2,904

Investment in Associates and _2

Investment in Associates and Investments in Investees (Tables)	12 Months Ended
	Dec. 31, 2022
Investment in Associates and Investments in Investees [Abstract]
Schedule of Fair Value of the Investment	The table below summarizes the fair value of the investment in MitoCareX: Balance at January 1, 2022 $ - Investment date March 31, 2022 700 Equity losses from investment in MitoCareX (109 ) Balance at December 31, 2022 $ 591

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Discourse of Property and Equipment, Net [Abstract]
Schedule of Property and Equipment, Net	Assets owned and used by the Company Right-of- Computers Lab Office Leasehold Total Cost: Balance at January 1, 2022 $ 7 $ - $ 29 $ 78 $ 114 Purchases 4 - 4 - 8 Balance at December 31, 2022 11 - 33 78 122 Accumulated depreciation: Balance at January 1, 2022 1 - 1 20 22 Depreciation 2 - 2 39 43 Balance at December 31, 2022 3 - 3 59 65 Depreciated cost at December 31, 2022 8 - 30 19 57 Balance at January 1, 2021 $ 20 $ 12 $ 23 $ - $ 55 New leases - - - 78 78 Purchases 6 - 29 - 35 Disposals (19 ) (12 ) (23 ) - (54 ) Balance at December 31, 2021 7 - 29 78 114 Accumulated depreciation: Balance at January 1, 2021 19 12 13 - 44 Depreciation of leases - - - 20 20 Depreciation 1 - 11 - 12 Disposals (19 ) (12 ) (23 ) - (54 ) Balance at December 31, 2021 1 - - 20 22 Depreciated cost at December 31, 2021 6 - 28 58 92

Trade Payables (Tables)

Trade Payables (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Trade Payables [Abstract]
Schedule of Trade Payables	December 31, 2022 2021 Accrued expenses $ 901 $ 758 Open debts 298 441 $ 1,199 $ 1,199

Other Accounts Payable (Tables)

Other Accounts Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Other Accounts Payable [Abstract]
Schedule of Other Accounts Payable	December 31, 2022 2021 Employees and payroll accruals $ 102 $ 45 Accrued vacation 77 38 Other payables 14 71 $ 193 $ 154

Employee Benefit Liabilities (T

Employee Benefit Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Employee Benefit Liabilities [Abstract]
Schedule of Defined Contribution Plans	These contributions and contributions for compensation represent defined contribution plans. Year ended December 31, 2022 2021 2020 Expenses in respect of defined contribution plans $ 115 $ 98 $ 52

Share-Based Payment Transacti_2

Share-Based Payment Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Share-based Payment Transactions [Abstract]
Schedule of Expenses Due to Share-Based Compensation	The expenses due to share-based compensation for the years ended December 31, 2022, 2021 and 2020, recognized in the financial statements in respect of the share option plan of the Company is shown in the following table, detailed by departments: Year ended December 31, 2022 2021 2020 Research and development expenses $ 264 $ 27 $ 69 General and administrative expenses 633 16 22 $ 897 $ 43 $ 91
Schedule of Fair Value for Share Options Granted	The fair value for Share Options granted to the consultant was estimated using the Black-Scholes OPM with the following parameters: Dividend yield (%) 0 Expected volatility (%) 76 Risk-free interest rate (%) 2.61 Expected life of share options (years) 10 Based on the above-mentioned, hereinafter are the parameters used in order to estimate the fair value of the Share Options using the Black-Scholes OPM: December 31, October 10, Underlying ordinary share price 78.12 154 Dividend yield (%) 0 0 Expected volatility (%) 73 70 Risk-free interest rate (%) 1.91 1.67 Expected life of Share Options (years) 9.78 10 The fair value for Share Options granted to the consultant was estimated using the Black-Scholes OPM with the following parameters: February 2, January 3, Underlying ordinary share price 4.99 6.73 Dividend yield (%) 0 0 Expected volatility (%) 133 134 Risk-free interest rate (%) 2.00 1.46 Expected life of Share Options (years) 6 6
Schedule of Weighted Average Exercise Prices of Share Options	The following table lists the number of Share Options, the weighted average exercise prices of share options and changes in directors (and former directors), officers, employees and consultants share options during the years ended on December 31, 2022, and 2021: Number of Weighted USD 2022 Share Options outstanding at the beginning of the year 5,431 2.95 Share Options granted during the year 178,140 6.50 Share Options outstanding at the end of the year 183,571 6.39 Share Options exercisable at the end of the year 107,679 6.30 2021: Share Options outstanding at the beginning of the year 5,643 $ 2.41 Share Options granted during the year - - Share Options forfeited during the year (212 ) 2.50 Share Options expired during the year - - Share Options outstanding at the end of the year 5,431 2.95 Share Options exercisable at the end of the year 4,416 3.28

Revenues and Cost of Revenues (

Revenues and Cost of Revenues (Tables)	12 Months Ended
	Dec. 31, 2022
Revenues and Cost of Revenues [Abstract]
Schedule of Revenues and Cost of Revenues	Our revenues consist of revenue derived from sales on Amazon. The following table discloses the breakdown of our revenues, cost of sales and gross profit for the periods set forth below: December 31, 2022 2021 Revenues $ 1,347 $ - Cost of goods sold 322 - Gross profit $ 1,025 $ -

Loss Per Share_Ads (Tables)

Loss Per Share/Ads (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Loss Per Share Or Ads [Abstract]
Schedule of Number of Shares and Loss Used in the Computation of Loss Per Share	Details of the number of shares and loss used in the computation of loss per share: Year ended December 31, 2022 2021 2020 Amounts used in the computation of basic and diluted loss Weighted Loss Weighted Loss Weighted Loss In USD In thousands USD In USD Continuing operations: Basic loss per share 4,575 (2,592 ) 2,049 $ (5,789 ) 258 $ (3,482 ) Effect of potential dilutive ordinary shares - - - - 7 (468 ) Diluted loss per share 4,575 (2,592 ) 2,049 (5,789 ) 265 (3,950 )

Operating Segments (Tables)

Operating Segments (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Segments [Abstract]
Schedule of Operating Segments	Year ended December 31, 2022 Drug Development Online Sales Total Revenues External $ - $ 1,347 $ 1,347 Inter-segment - - - Total - 1,347 1,347 Segment loss (gain) 8,405 (118 ) 8,287 Company’s share of losses of company accounted for at equity, net 109 Finance expense (income), net (5,818 ) Tax expense 14 Loss 2,592 Year ended December 31, 2021 Drug Online Total Revenues External $ - $ - $ - Inter-segment - - - Total - - - Segment loss 5,768 - 5,768 Finance expense (income), net 21 Loss 5,789 Year ended December 31, 2020 Drug Online Total Revenues External $ - $ - $ - Inter-segment - - - Total - - - Segment loss 3,293 - 3,293 Finance expense (income), net 242 Loss 3,535 As of December 31, 2022 Drug Online Total Segment Assets $ 9,664 $ 941 $ 10,605 Segment Liabilities $ 4,021 $ 135 $ 4,156 As of December 31, 2021 Drug Online Total Segment Assets $ 9,916 $ - $ 9,916 Segment Liabilities $ 1,775 $ - $ 1,775

General (Details)

General (Details) - USD ($) $ in Thousands							1 Months Ended	6 Months Ended		12 Months Ended
	Nov. 01, 2022	Sep. 15, 2022	Aug. 02, 2022	Jul. 21, 2021	Oct. 01, 2020	Mar. 27, 2017	Aug. 18, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
General [Line Items]
Ordinary shares (in Shares)	37,000	75,000,000	24,000	6,000	40		75,000,000
Net loss								$ 2,932
Cash flows from operating activities								(3,233)	$ (2,188)	$ (7,917)	$ (5,061)	$ (4,307)
Accumulated deficit								$ 66,449		$ 64,009
Initial public offering						$ 13,700

Significant Accounting Polici_3

Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies [Abstract]
Operating term	1 year

Investment in Associate (Detail

Investment in Associate (Details) - USD ($) $ in Thousands					6 Months Ended		12 Months Ended
	Feb. 17, 2023	Mar. 31, 2022	Mar. 10, 2022	May 15, 2020	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Investment in Associate [Line Items]
Invested initial amount			$ 700
Additional agreed invest			$ 1,000
Outstanding shares percentage							31.48%
Additional amount	$ 400
Ownership interest				46%
Equity losses investment					$ 98
Bottom of range [member]
Investment in Associate [Line Items]
Ownership interest	31.48%
Top of range [member]
Investment in Associate [Line Items]
Ownership interest	41.92%
MitoCareX Bio Ltd. [Member]
Investment in Associate [Line Items]
Ownership agreement			50.01%				5%
MitoCareX [Member]
Investment in Associate [Line Items]
Additional agreed invest							$ 489,330
Initial investment amount		$ 700
Equity losses investment						$ 41

Investment in Associate (Deta_2

Investment in Associate (Details) - Schedule of Fair Value of the Investment - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Investment in Associate [Abstract]
Balance at January 1, 2022	$ 591
Investment	400	700
Equity losses from investment in MitoCareX	(98)	(109)
Balance at December 31, 2022	$ 893	$ 591

Intangible Asset (Details)

Intangible Asset (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022
Intangible Asset [Abstract]
Cash payment	$ 4,540			$ 4,540
Exceeds	1,120			1,120
Purchase costs	321			321
Warrants to purchase	$ 15,000			$ 15,000
Exercise price (in Dollars per share)	$ 7			$ 7
Exercise period	5 years			5 years
Gross sales			$ 100,000	$ 100,000
Price per share (in Dollars per share)			$ 10
Amount total	$ 4,861			$ 4,861
Amortized over period	10 years			10 years
Intangible asset	$ 243			$ 144
Ordinary shares price closes (in Dollars per share)				$ 10

Intangible Asset (Details) - Sc

Intangible Asset (Details) - Schedule of Fair Value of the Intangible Asset - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule of Fair Value of the Intangible Asset [Abstract]
Balance	$ 4,717
Purchase date September 30, 2022		4,861
Depreciation of intangible asset	(243)	(144)
Balance	$ 4,474	$ 4,717

Investment in Financial Assets

Investment in Financial Assets (Details) ₪ / shares in Units, $ / shares in Units, $ in Thousands			6 Months Ended		12 Months Ended
	Feb. 23, 2023	Nov. 17, 2022 USD ($) shares	Jun. 30, 2023 USD ($)	Jun. 30, 2023 ILS (₪) ₪ / shares	Dec. 31, 2022 USD ($) $ / shares
Investment in Financial Assets [Line Items]
Cash | ₪				₪ 2,500,000
Comprehensive income loss | $			$ 133
Investment amount | $		$ 1,500
Received shares | shares		230,769
Share capital percentage	51%	9.33%
Share price | $ / shares					$ 3.16
Comprehensive loss | $					$ 771
Ordinary Shares [Member]
Investment in Financial Assets [Line Items]
Par value | ₪ / shares				₪ 0.05
AutoMax Shares [Member]
Investment in Financial Assets [Line Items]
Par value | ₪ / shares				0.5
Exercise of price | ₪ / shares				₪ 0.41

Transactions and Balances wit_3

Transactions and Balances with Related Parties (Details) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Nov. 17, 2022	Nov. 17, 2022	Dec. 31, 2022
Transactions and Balances with Related Parties [Abstract]
Cooperation agreement with clearmind amount			$ 208
Balance owed to clearmind			$ 55
Invested amount	$ 1,500
Exchange common shares (in Shares)	230,769
Clearmind outstanding share capital percentage	9.33%	9.33%
Invested amount in clearmind		$ 1,500
Exchange common shares of clearmind (in Shares)		230,769

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 08, 2020	Mar. 19, 2020	Dec. 31, 2022	Apr. 17, 2020	Jan. 15, 2020
Financial Instruments (Details) [Line Items]
Bridge loan amount					$ 50
Interest payable				$ 2
Aggregate amount or credit amount	$ 200
Credit facility amount	100
Credit facility and remaining available drawn amount	$ 100
Loan amount due term	1 year
Loan amount raised	$ 1,500
Description of Issuance of convertible debentures	The Lender was entitled to a transaction and interest fee of $5 (plus VAT) that was offset from the Credit Facility for the immediately drawn $100 and 5% from any additional withdrawal amount from the Credit Facility. On November 24, 2020, the Loan Amount was fully repaid by the Company.
Cash paid for principal amount		$ 350
Purchase price		$ 315
Issued of warrant (in Shares)		314,285	123,504
Maturity date		Mar. 23, 2021
Interest rate		12%
Initial conversion price (in Dollars per share)		$ 0.35
Conversion price		70%
Ordinary share exercise price (in Dollars per share)		$ 0.35
Private Placement [Member]
Financial Instruments (Details) [Line Items]
Cash paid for principal amount		$ 220
Purchase price		$ 198
ADSs [Member]
Financial Instruments (Details) [Line Items]
Issued of warrant (in Shares)		40,000

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of Financial Assets and Financial Liabilities - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial assets:
Cash and cash equivalents	$ 2,081	$ 3,574	$ 12,945	$ 6,875	$ 1,946	$ 870
Trade receivables	43	60
Government authorities	100	45	77	52
Other receivables	715	86	622
Investments in financial assets	849	730
Total financial assets at amortized cost	3,778	4,495	13,644
Financial liabilities:
Credit from others		102
Warrants liability	1,714	2,737	10,252	359
Lease liability		27	45	18
Total financial and lease liabilities	$ 1,714	$ 2,866	$ 10,297	$ 422

Warrants (Details)

Warrants (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jun. 01, 2022	Dec. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Warrants [Line Items]
Gross proceeds	$ 10,210
Issuance of aggregate shares (in Shares)	3,546,100
Warrants description	(a) 12,884 units at a price of $74.88 per unit, each consisting of (i) one ordinary share of the Company, and (ii) two warrants each to purchase one ordinary share (the “June 2022 Warrants”), and (b) 123,504 pre-funded units at a price of $73.294 per unit, each consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) two June 2022 Warrants.
Warrant expiry period		7 years
Warrant amount			$ 1,023
Fair value
Warrants [Member]
Warrants [Line Items]
Exercise of price per share (in Dollars per share)		$ 68.38
Warrants [Member]
Warrants [Line Items]
Issuance of aggregate shares (in Shares)	136,388

Warrants (Details) - Schedule o

Warrants (Details) - Schedule of Warrants’ Fair Value - Warrants [member] - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Warrants (Details) - Schedule of Warrants’ Fair Value [Line Items]
Dividend yield (%)	0%	0%
Expected volatility (%)	72%	72%
Risk-free interest rate (%)	3.97%	3.97%
Underlying share price ($) (in Dollars per share)	$ 14.274	$ 19.656
Exercise price ($) (in Dollars per share)	$ 68.38	$ 68.38
Warrants fair value ($) (in Dollars)	$ 1,373	$ 2,396

Equity (Details)

Equity (Details) $ / shares in Units, $ in Thousands

1 Months Ended

6 Months Ended

12 Months Ended

Jun. 01, 2023 $ / shares

Nov. 01, 2022 shares

Sep. 15, 2022 shares

Aug. 02, 2022 shares

Jun. 01, 2022 USD ($) shares

Jul. 21, 2021 shares

Mar. 04, 2021

Mar. 02, 2021 shares

Nov. 30, 2020 shares

Oct. 01, 2020 shares

Apr. 01, 2020

Aug. 18, 2023 $ / shares shares

Nov. 20, 2020 USD ($) shares

Oct. 16, 2020 shares

Sep. 17, 2020 shares

Jun. 30, 2023 $ / shares shares

Dec. 31, 2022 shares

Dec. 31, 2021 $ / shares shares

May 31, 2023 shares

Mar. 22, 2023 shares

Jun. 30, 2022

Mar. 19, 2020 shares

Equity [Line Items]

Reverse split ordinary shares

75,000,000

Ordinary shares no par value (in Dollars per share) | $ / shares

Shares issued

6,798,840

3,091,740

Description of private offering

the Company completed a private offering with an investor for gross proceeds of $10,210 (the “June 2022 Private Placement”), providing for the issuance of an aggregate of 3,546,100 units and pre-funded units, as follows: (a) 335,000 units at a price of $2.88 per unit, each consisting of (i) one ordinary share of the Company, and (ii) two warrants each to purchase one ordinary share (the “June 2022 Warrants”), and (b) 3,211,100 pre-funded units at a price of $2.819 per unit, each consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) two June 2022 Warrants.

the Company completed a private offering with several accredited and institutional investors for gross proceeds of $8,150, providing for the issuance of an aggregate of 1,152,628 units, as follows: (a) 916,316 units at a price of $7.07 per unit, consisting of (i) one ordinary share of the Company, and (ii) a Series A Warrant to purchase an equal number of units purchased (the “2021 Series A Warrants”) and a Series B Warrant (the “2021 Series B Warrants” and, collectively with the 2021 Series A Warrants, the March 2021 Warrants) to purchase half the number of units, and (b) 236,312 pre-funded units at a price of $7.069 per unit, consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) one 2021 Series A Warrant and one 2021 Series B Warrant.

Date of issuance

5 years

5 years

Ordinary shares issued

37,000

75,000,000

24,000

6,000

40

75,000,000

Warrants and exercise

123,504

10,000

Pre-funded warrants

3,211,100

Ordinary shares issued

123,504

314,285

Description of reverse share split

the Company convened a special general meeting of its shareholders, whereby the shareholders approved, inter alia, (i) an increase to the Company’s share capital from 500,000,000 ordinary shares to 750,000,000 ordinary shares; and (ii) a reverse split of the Company’s share capital up to a ratio of 20:1 (the “Reverse Split”).

Purchase agreement, description

(i) one ordinary share and (ii) two warrants to purchase one ordinary share each, at a purchase price of $5.02 per unit (“November 2020 Warrants”). The November 2020 Warrants have an exercise price of $5.02 per ordinary share, will be exercisable upon issuance and will expire five years from the date of issuance.

Gross proceeds (in Dollars) | $

$ 10,210

$ 4,200

Exercise warrants

1,004,494

Issuance of aggregate shares

3,546,100

Warrants exercise price

2,630

April 2020 Purchase Agreement [Member]

Equity [Line Items]

Purchase agreement, description

the Company entered into a definitive securities purchase agreement (the “April 2020 Purchase Agreement”) with institutional investors to purchase of 4,166,168 units, each consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) one Series B warrant to purchase one ordinary share, at a purchase price of $0.2999 per unit. The Series B warrants have an exercise price of $0.43 per ordinary share, are exercisable upon issuance and expire five years from the date of issuance. The offering resulted in gross proceeds to the Company of approximately $1,250. The closing of the sale of the securities took place on April 3, 2020. After the closing of the April 2020 Purchase Agreement and until the Approval Date, all pre-funded warrants were exercised. In addition, 4,166,168 of the Series B warrants were exercised pursuant to a cashless exercise mechanism as described in the April 2020 Purchase Agreement for no further consideration to the Company. As of the Approval Date, all Series B warrants were exercised.

March 2021 Financing Round [Member]

Equity [Line Items]

Shares issued

100,000

Description of private offering

the Company completed a private offering with several accredited and institutional investors for gross proceeds of $8,150, providing for the issuance of an aggregate of 44,331 units, as follows: (a) 35,242 units at a price of $183,82 per unit, consisting of (i) one ordinary share of the Company, and (ii) a Series A Warrant to purchase an equal number of units purchased (the “2021 Series A Warrants”) and a Series B Warrant (the “2021 Series B Warrants” and, collectively with the 2021 Series A Warrants, the March 2021 Warrants) to purchase half the number of units, and (b) 9,089 pre-funded units at a price of $183.794 per unit, consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) one 2021 Series A Warrant and one 2021 Series B Warrant.

Warrants and exercise

100,000

June 2022 Financing Round [Member]

Equity [Line Items]

Description of private offering

the Company completed the June 2022 Private Placement with an investor for gross proceeds of $10,210, providing for the issuance of an aggregate of 136,388 units and pre-funded units, as follows: (a) 12,884 units at a price of $74.88 per unit, each consisting of (i) one ordinary share of the Company, and (ii) two warrants each to purchase one ordinary share (the “June 2022 Warrants”), and (b) 123,504 pre-funded units at a price of $73.294 per unit, each consisting of (i) one pre-funded warrant to purchase one ordinary share and (ii) two June 2022 Warrants.

November 2020 Financing Round [Member]

Equity [Line Items]

Shares issued

835,447

Series A Warrants [Member]

Equity [Line Items]

Ordinary shares issued

4,929

Warrants and exercise

385

June 2022 Warrants [Member]

Equity [Line Items]

Exercise price (in Dollars per share) | $ / shares

$ 68.38

Date of issuance

7 years

ADS [Member]

Equity [Line Items]

Ordinary shares issued

140

Warrants [member]

Equity [Line Items]

Shares issued

1,004,494

Pre-funded warrants [Member]

Equity [Line Items]

Shares issued

3,211,100

Minimum [Member]

Equity [Line Items]

Ordinary shares issued

1,800,000,000

750,000,000

500,000,000

Maximum [Member]

Equity [Line Items]

Ordinary shares issued

3,600,000,000

1,800,000,000

750,000,000

Warrants [member]

Equity [Line Items]

Pre-funded warrants

3,846

4,544

Share issued

3,846

Ordinary shares [member]

Equity [Line Items]

Shares issued

1,423

923

7,134

13,858

Series A Warrants [Member]

Equity [Line Items]

Shares issued

128,156

Exercise price (in Dollars per share) | $ / shares

$ 183,820

$ 7.07

Warrants and exercise

118,156

Series B Warrants [Member]

Equity [Line Items]

Exercise price (in Dollars per share) | $ / shares

$ 275,600

$ 10.6

Warrant [Member]

Equity [Line Items]

Warrants and exercise

3,211,100

Equity (Details) - Schedule of

Equity (Details) - Schedule of Share Capital - Previously stated [member] - shares	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Equity (Details) - Schedule of Share Capital [Line Items]
Ordinary shares, authorized	75,000,000	75,000,000	25,714,286
Ordinary shares, issued and outstanding	282,782	261,494	135,644

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of Issued and Outstanding Share Capital	6 Months Ended
	Jun. 30, 2023 shares
Schedule of Issued and Outstanding Share Capital [Abstract]
Balance at January 1, 2023	261,494
Issuance of share capital – in respect of investment in affiliate	13,858
Shares issued to consultants	7,134
Issuance of share capital – in respect of shelf prospectus	296
Balance at June 30, 2023	282,782

Additional Information to the_3

Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
Research and development expenses	$ 781	$ 1,474	$ 2,803	$ 1,990	$ 649
General and administrative expenses	2,494	3,339	6,509	$ 3,778	$ 1,902
Wages and related expenses [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
Research and development expenses	202	243	436
General and administrative expenses	217	245	437
Share-based payment [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
Research and development expenses	23	224	264
General and administrative expenses	45	431	633
Clinical studies [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
Research and development expenses	145	106	369
Regulatory, professional and other expenses [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
Research and development expenses	366	373	750
Research and preclinical studies [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
Research and development expenses	45	410	703
Chemistry and formulations [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
Research and development expenses		118	281
Professional and directors’ fees [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
General and administrative expenses	1,366	1,292	2,499
Business development expenses [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
General and administrative expenses	38	2	161
Office maintenance, rent and other expenses [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
General and administrative expenses	48	63	224
Investor relations and business expenses [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
General and administrative expenses	310	1,193	1,486
Wellution operating expenses [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
General and administrative expenses	366		907
Regulatory expenses [Member]
Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss [Line Items]
General and administrative expenses	$ 104	$ 113	$ 162

Significant Events during the_2

Significant Events during the Reporting Period (Details) $ in Thousands				6 Months Ended		12 Months Ended
	Feb. 23, 2023 USD ($)	Nov. 17, 2022	Mar. 10, 2022	Jun. 30, 2023 USD ($) shares	Jun. 30, 2023 ILS (₪) shares	Dec. 31, 2022 USD ($)
Significant Events during the Reporting Period (Details) [Line Items]
Interest percentage	49%
Cash | ₪					₪ 2,500,000
Deferred cash payments	$ 489,330
Share capital percentage	51%	9.33%
Fee expense				$ 20
Bonus amount				51
Mutual share exchange amount				$ 288,238
Acquired ordinary shares (in Shares) | shares				247,415	247,415
Aggregate value				$ 288,238		$ 288,238
Adjusted amount of aggregate value						300,000
Ownership percentage			50.01%	4.99%	4.99%
Purchase of warrants				$ 15,000		15,000
Claims on damages				$ 2,750	₪ 10,000,000
NewCo Inc. [Member]
Significant Events during the Reporting Period (Details) [Line Items]
Cash	$ 2,500
Jeffs’ Brands [Member]
Significant Events during the Reporting Period (Details) [Line Items]
Cash						$ 2,500
Acquired ordinary shares (in Shares) | shares				13,858	13,858
Adjusted amount of aggregate value				$ 300,000
Capital Point Warrant [Member]
Significant Events during the Reporting Period (Details) [Line Items]
Purchase of warrants				$ 340,000

Events after the Reporting Pe_2

Events after the Reporting Period (Details)

1 Months Ended

6 Months Ended

12 Months Ended

Oct. 11, 2023 USD ($) $ / shares shares

Aug. 14, 2023 USD ($) shares

Mar. 22, 2023

Nov. 01, 2022 shares

Sep. 15, 2022 shares

Aug. 02, 2022 shares

Mar. 10, 2022 USD ($)

Jul. 21, 2021 shares

Oct. 01, 2020 shares

Aug. 18, 2023 $ / shares shares

Mar. 23, 2020 $ / shares

Jun. 30, 2023 USD ($) shares

Dec. 31, 2022 USD ($) $ / shares shares

Dec. 31, 2021 USD ($) $ / shares shares

Jun. 30, 2023 ILS (₪)

Events after the Reporting Period (Details) [Line Items]

Description of public offering

the Company closed an underwritten public offering (the “Public Offering”) of 212,500 ordinary shares, at a purchase price of $5.20 per ordinary share and pre-funded warrants to purchase up to 37,500 ordinary shares at a purchase price of $5.174 per pre-funded warrant, for aggregate gross proceeds of approximately $1.3 million, pursuant to an underwriting agreement between the Company and Aegis Capital Corp (“Aegis”), the underwriter in the Public Offering, dated August 10, 2023. Pursuant to the terms of the underwriting agreement, the Company also granted the underwriter a 45-day option to purchase up to an additional 37,500 ordinary shares solely to cover over-allotments, if any, at the share price of the Public Offering less underwriting discounts and commissions.

Warrants and exercise | $

$ 26

$ 3,000

$ 4,758,000

[1]

Shares issued (in Shares) | shares

6,798,840

3,091,740

Exercise of pre-funded warrants (in Shares) | shares

3,211,100

Ordinary shares issued (in Shares) | shares

37,000

75,000,000

24,000

6,000

40

75,000,000

Purchase of ordinary share (in Shares) | shares

247,415

Exercise price (in Dollars per share) | $ / shares

$ 24.5

$ 24.5

$ 24.5

Cash | ₪

₪ 2,500,000

Additional agreed invest | $

$ 1,000,000

Monthly fee | $

$ 20,000

Bonus amount | $

51,000

Ordinary shares value | $

288,238,000

Aggregate value | $

$ 288,238,000

288,238,000

Adjusted amount of aggregate value | $

$ 300,000,000

Ownership percentage

4.99%

MitoCareX [Member]

Events after the Reporting Period (Details) [Line Items]

Percentage of stock equal

49%

Additional agreed invest | $

$ 489,330,000

Percentage of working capital

51%

Jeffs’ Brands [Member]

Events after the Reporting Period (Details) [Line Items]

Purchase of ordinary share (in Shares) | shares

13,858

Cash | $

$ 2,500,000

Adjusted amount of aggregate value | $

$ 300,000,000

MitoCare X Bio Ltd [Member]

Events after the Reporting Period (Details) [Line Items]

Ownership agreement

50.01%

5%

SCISPARC LTD [Member]

Events after the Reporting Period (Details) [Line Items]

Shares issued (in Shares) | shares

25,000

360,297

Exercise of pre-funded warrants (in Shares) | shares

25,000

Jeffs’ Brands [Member]

Events after the Reporting Period (Details) [Line Items]

Shares issued (in Shares) | shares

247,415

Subsequent [Member]

Events after the Reporting Period (Details) [Line Items]

Ordinary shares issued (in Shares) | shares

75,000,000

Ordinary shares par value (in Dollars per share) | $ / shares

Aggregate gross proceeds | $

$ 5,000,000

Percentage of aggregate purchase price

30%

Aggregate purchase price | $

$ 7,180,000

Purchase price per share (in Dollars per share) | $ / shares

$ 3.72

Pre-funded ordinary share (in Shares) | shares

1,930,108

Purchase of ordinary share (in Shares) | shares

1,930,108

Purchase ordinary shares (in Shares) | shares

1,930,108

Term of issuance

5 years

Exercise price (in Dollars per share) | $ / shares

$ 0.001

[1] Net of issue expenses of $358

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life	12 Months Ended
	Dec. 31, 2022 USD ($)
Lab equipment [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over useful life of assets at annual rates mainly	33%
Lab equipment [Member] | Bottom of range [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over useful life of assets at annual rates	6%
Lab equipment [Member] | Top of range [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over useful life of assets at annual rates	50%
Computers [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over useful life of assets at annual rates mainly	33%
Computers [Member] | Bottom of range [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over useful life of assets at annual rates	33%
Computers [Member] | Top of range [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over useful life of assets at annual rates	50%
Office furniture and equipment [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over useful life of assets at annual rates mainly	25%
Office furniture and equipment [Member] | Bottom of range [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over useful life of assets at annual rates	20%
Office furniture and equipment [Member] | Top of range [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over useful life of assets at annual rates	33%
Leasehold improvements [Member]
Significant Accounting Policies (Details) - Schedule of Depreciation is Calculated on a Straight-Line Basis Over the Useful Life [Line Items]
Straight-line basis over the useful life of the assets, description	see below
Leasehold improvements (in Dollars)

Cash (Details) - Schedule of Ca

Cash (Details) - Schedule of Cash - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Cash [Abstract]
Cash for immediate withdrawal - in USD	$ 3,443	$ 6,590
Cash for immediate withdrawal - in NIS	131	285
Total cash and cash equivalents	$ 3,574	$ 6,875

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Inventory - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Inventory [Abstract]
Goods in transit	$ 198
Finished goods	470
Total Inventory	$ 668

Other Accounts Receivable (Deta

Other Accounts Receivable (Details) - Schedule of Other Accounts Receivable - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Schedule of Other Accounts Receivable [Abstract]
Government authorities		$ 45		$ 52
Other receivables		46		2,504
Prepaid expenses		40		348
Other accounts receivable	$ 815	$ 131	$ 699	$ 2,904

Investment in Associates and _3

Investment in Associates and Investments in Investees (Details) $ in Thousands						6 Months Ended	12 Months Ended
	Feb. 17, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 10, 2022 USD ($)	Nov. 29, 2020 USD ($)	May 15, 2020 USD ($) shares	Jun. 30, 2023	Dec. 31, 2022 USD ($) shares	May 15, 2020 ₪ / shares
Investment in Associates and Investments in Investees (Details) [Line Items]
Ordinary shares | shares					176,470
Ownership percentage					46%
Percentage of shares issued and outstanding share capital					35%
Fair market value					$ 351
Transaction costs					$ 51
Shareholders amount				$ 30
Issued and outstanding shares percentage				1%
Initial amount			$ 700
Invested initial amount			2 years
Pre determined			$ 1,000
Ownership percentage			50.01%			4.99%
Initial investment amount							$ 109
Outstanding shares percentage							31.48%
Bottom of Range [Member]
Investment in Associates and Investments in Investees (Details) [Line Items]
Ownership percentage	31.48%
Top of Range [Member]
Investment in Associates and Investments in Investees (Details) [Line Items]
Ownership percentage	41.92%
Evero [Member]
Investment in Associates and Investments in Investees (Details) [Line Items]
Ordinary shares | shares					5,952,469		9,577
Ordinary shares per value | ₪ / shares								₪ 0.01
Percentage of shares issued and outstanding share capital					15%
Capital Point [Member]
Investment in Associates and Investments in Investees (Details) [Line Items]
Ordinary shares per value | ₪ / shares								₪ 1
Percentage of shares issued and outstanding share capital					11%
MitoCareX [Member]
Investment in Associates and Investments in Investees (Details) [Line Items]
Initial investment amount		$ 700
Subsequent [Member]
Investment in Associates and Investments in Investees (Details) [Line Items]
Initial investment amount	$ 400
Subsequent [Member] | Bottom of Range [Member]
Investment in Associates and Investments in Investees (Details) [Line Items]
Ownership percentage	31.48%
Subsequent [Member] | Top of Range [Member]
Investment in Associates and Investments in Investees (Details) [Line Items]
Ownership percentage	41.92%
Capital Point Warrant [Member]
Investment in Associates and Investments in Investees (Details) [Line Items]
Purchase of ordinary shares							$ 340

Investment in Associates and _4

Investment in Associates and Investments in Investees (Details) - Schedule of Fair Value of the Investment - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule of Fair Value of the Investment [Abstract]
Balance at January 1, 2022	$ 591
Investment date March 31, 2022	400	700
Equity losses from investment in MitoCareX		(109)
Balance at December 31, 2022	$ 893	$ 591

Leases (Details)

Leases (Details) $ in Thousands	Sep. 01, 2020 USD ($)	Jul. 01, 2021 USD ($)
Leases (Details) [Line Items]
Square meters	100	240
Lease fee (in Dollars)	$ 44	$ 40
Lease expired	Aug. 31, 2021
2021 Lease [Member]
Leases (Details) [Line Items]
Square meters		120

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of property, plant and equipment [Abstract]
Depreciation expense	$ 43	$ 32	$ 7

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Computers [Member]
Cost:
Beginning Balance , Cost	$ 7	$ 20
Purchases	4	6
Ending Balance, Cost	11	7
New leases
Disposals		(19)
Accumulated depreciation:
Beginning Balance, Accumulated depreciation	1	19
Depreciation	2	1
Ending Balance, Accumulated depreciation	3	1
Depreciated cost	8	6
Accumulated depreciation:
Depreciation of leases
Lab equipment [Member]
Cost:
Beginning Balance , Cost		12
Purchases
Ending Balance, Cost
New leases
Disposals		(12)
Accumulated depreciation:
Beginning Balance, Accumulated depreciation		12
Depreciation
Ending Balance, Accumulated depreciation
Depreciated cost
Accumulated depreciation:
Depreciation of leases
Office furniture and equipment [Member]
Cost:
Beginning Balance , Cost	29	23
Purchases	4	29
Ending Balance, Cost	33	29
New leases
Disposals		(23)
Accumulated depreciation:
Beginning Balance, Accumulated depreciation	1	13
Depreciation	2	11
Ending Balance, Accumulated depreciation	3	1
Depreciated cost	30	28
Accumulated depreciation:
Depreciation of leases
Leasehold improvements [Member]
Cost:
Beginning Balance , Cost	78
Purchases
Ending Balance, Cost	78	78
New leases		78
Disposals
Accumulated depreciation:
Beginning Balance, Accumulated depreciation	20
Depreciation	39
Ending Balance, Accumulated depreciation	59	20
Depreciated cost	19	58
Accumulated depreciation:
Depreciation of leases		20
Motor vehicles [Member]
Cost:
Beginning Balance , Cost	114	55
Purchases	8	35
Ending Balance, Cost	122	114
New leases		78
Disposals		(54)
Accumulated depreciation:
Beginning Balance, Accumulated depreciation	22	44
Depreciation	43	12
Ending Balance, Accumulated depreciation	65	22
Depreciated cost	$ 57	92
Accumulated depreciation:
Depreciation of leases		$ 20

Intangible Asset (Details) - _2

Intangible Asset (Details) - Schedule of Fair Value of the Intangible Asset $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule of Fair Value of the Intangible Asset [Abstract]
Balance
Purchase date September 30, 2022	4,861
Depreciation of intangible asset	(144)
Balance	$ 4,717

Trade Payables (Details) - Sche

Trade Payables (Details) - Schedule of Trade Payables - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Schedule of Trade Payables [Abstract]
Accrued expenses		$ 901		$ 758
Open debts		298		441
Trade payables	$ 1,247	$ 1,199	$ 874	$ 1,199

Other Accounts Payable (Details

Other Accounts Payable (Details) - Schedule of Other Accounts Payable - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Other Accounts Payable [Abstract]
Employees and payroll accruals	$ 102	$ 45
Accrued vacation	77	38
Other payables	14	71
Other accounts payable	$ 193	$ 154

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of Financial Assets and Financial Liabilities - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Financial assets:
Cash and restricted deposits		$ 3,634		$ 6,920
Government authorities	$ 100	45	$ 77	52
Other receivables		46		2,504
Investments in financial assets		591
Total financial assets at amortized cost		4,316		9,476
Credit from others		102		45
Warrants liability	1,714	2,737	10,252	359
Lease liability		27	45	18
Total financial and lease liabilities	$ 1,714	$ 2,866	$ 10,297	$ 422

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of Warrants Fair Value Using Black–Scholes OPM - $ / shares	1 Months Ended	12 Months Ended
	Mar. 23, 2020	Dec. 31, 2022	Dec. 31, 2021
Schedule of Warrants Fair Value Using Black Scholes OPM [Abstract]
Dividend yield (%)	0%	0%	0%
Expected volatility (%)	122.01%	72%	148%
Risk-free interest rate (%)	0.38%	4%	0.87%
Underlying Share Price ($)	$ 0.43	$ 0.756	$ 6.23
Exercise price ($)	24.5	24.5	24.5
Warrants fair value ($)	$ 0.36	$ 0	$ 4.15

Employee Benefit Liabilities (D

Employee Benefit Liabilities (Details) - Schedule of Defined Contribution Plans - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Defined Contribution Plans [Abstract]
Expenses in respect of defined contribution plans	$ 115	$ 98	$ 52

Taxes on Income (Details)

Taxes on Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of income tax [Abstract]
Israeli corporate income tax	23%	23%	23%
Carry forward tax losses, total (in Dollars)	$ 58,000

Contingent Liabilities, Commi_2

Contingent Liabilities, Commitments, Claims and Liens (Details) - USD ($) $ in Thousands						12 Months Ended
	Jul. 27, 2022	Dec. 02, 2021	Aug. 11, 2020	Nov. 13, 2019	Apr. 11, 2017	Dec. 31, 2022
Contingent Liabilities Commitments Claims and Liens [Abstract]
Dekel license agreement, description						(i) $25 upon the successful completion of preclinical trials (which milestone was met in November 2016; this milestone was paid in cash in March 2017); (ii) $75 upon the successful completion of a Phase I/IIa trial; and (iii) $75 upon the earlier of generating net revenues of at least $200 from the commercialization of the technology or the approval of the U.S. Food and Drug Administration or the European Medicines Agency, of a drug based on the licensed assets. In each case, and subject to the Company’s discretion, the respective milestone payments are payable in cash or equity based on a price per ordinary share of NIS 0.5. The royalty payments are 8% for commercialization and 35% pursuant to a sub-license of the licensed assets. The patent expiration dates of any patents maturing from this application would likely be 2029.
Annual investment						$ 350
Additional milestone amount				$ 75
Installment amount					$ 122
Total estimated amount	$ 370	$ 1,385			$ 776
Capital proposed to deposit			$ 1,500

Equity (Details) - Schedule o_3

Equity (Details) - Schedule of Share Capital - shares	Dec. 31, 2022	Dec. 31, 2021
Number of shares
Ordinary shares, authorized	75,000,000	25,714,285
Ordinary shares, issued and outstanding	6,798,840	3,091,740

Equity (Details) - Schedule o_4

Equity (Details) - Schedule of Issued and Outstanding Share Capital	12 Months Ended
	Dec. 31, 2022 shares
Schedule of Issued and Outstanding Share Capital [Abstract]
Balance at January 1, 2022	3,091,740
Issuance of share capital – June 2022 Financing Round	335,000
Exercise of pre-funded warrants	100,000
Exercise of pre-funded warrants	3,211,100
Share issued to a consultant	61,000
Balance at December 31, 2022	6,798,840

Equity (Details) - Schedule o_5

Equity (Details) - Schedule of Warrants Fair Value was Calculated Using the Black-Scholes Option Pricing Model - $ / shares	1 Months Ended	12 Months Ended
	Jun. 01, 2023	Dec. 31, 2022
Schedule of warrants fair value was calculated using the Black-Scholes OPM [Abstract]
Dividend yield (%)	0%	0%
Expected volatility (%)	72%	72%
Risk-free interest rate (%)	2.74%	3.97%
Underlying share price ($)	$ 287	$ 0.756
Exercise price ($)	2.63	2.63
Warrants fair value ($)	$ 10,209	$ 2,396

Share-Based Payment Transacti_3

Share-Based Payment Transactions (Details) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Feb. 10, 2022	Oct. 10, 2019	Mar. 12, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019	Jan. 03, 2022	Apr. 21, 2021	Nov. 13, 2019
Share-Based Payment Transactions (Details) [Line Items]
Additional number of share options								338,929	6,788
Share Options reserved							178,140	357,143	15,714
Available for grant shares				161,114
Ordinary shares			1,171
Exercise price (in Dollars per share)			$ 420	$ 6.5
Fair value of share options (in Dollars)					$ 224
Stock option, description		the Board approved the grant of 72 Share Options under the 2015 ESOP to directors, officers and employees, some of which required the approval of the general meeting of the Company’s shareholders (the “2019 General Meeting”), which occurred on January 15, 2020. Following the resignation of some directors and employees on December 31, 2019, 15 Share Options (were not granted. Out of the 57 Share Options that were granted, 10 Share Options didn’t require the General Meeting’s approval. The date of commencement for all Share Options granted, the date on which the vesting started, was the 2019 Grant Date. The exercise price was set at $210.00 per Share Option.
Fair value, description	The fair value of the Share Options granted on January 3, 2022, was set at $6.09 per Share Option, and the fair value of the Share Options granted on February 10, 2022, was set at $4.41 per Share Option					The fair value of the Share Options approved on October 10, 2019 by the Board, and on January 15, 2020 at the General Meeting (valuated as of December 31, 2019) was set at $114.1 and $51.1, per Share Option, respectively.
RSU granted discount rate				25%
Fair value of the RSU’s granted (in Dollars)				$ 70
Ordinary shares issued				61,000
Ordinary granted discount rate				25%
Weighted average remaining contractual life				5 years 10 days	6 years 4 months 6 days
Ordinary Shares [Member]
Share-Based Payment Transactions (Details) [Line Items]
Fair value of the RSU’s granted (in Dollars)				$ 48
Maximum [Member]
Share-Based Payment Transactions (Details) [Line Items]
Share options outstanding (in Dollars per share)				$ 6.5	$ 955
Minimum [Member]
Share-Based Payment Transactions (Details) [Line Items]
Share options outstanding (in Dollars per share)				$ 844	$ 210

Share-Based Payment Transacti_4

Share-Based Payment Transactions (Details) - Schedule of Expenses Due to Share-Based Compensation - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of expenses due to share-based compensation [Abstract]
Research and development expenses	$ 264	$ 27	$ 69
General and administrative expenses	633	16	22
Expenses due to share-based compensation	$ 897	$ 43	$ 91

Share-Based Payment Transacti_5

Share-Based Payment Transactions (Details) - Schedule of Fair Value for Share Options Granted - $ / shares	1 Months Ended				12 Months Ended
	Feb. 02, 2022	Jan. 03, 2022	Dec. 31, 2019	Oct. 10, 2019	Dec. 31, 2022
Schedule of fair value for Share Options granted [Abstract]
Dividend yield (%)	0%	0%	0%	0%	0%
Expected volatility (%)	133%	134%	73%	70%	76%
Risk-free interest rate (%)	2%	1.46%	1.91%	1.67%	2.61%
Expected life of share options (years)	6 years	6 years	9 years 9 months 10 days	10 years	10 years
Underlying ordinary share price (in Dollars per share)	$ 4.99	$ 6.73	$ 78.12	$ 154

Share-Based Payment Transacti_6

Share-Based Payment Transactions (Details) - Schedule of Weighted Average Exercise Prices of Share Options - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
2022
Number of Share Options ,Share Options outstanding at the beginning of the year	5,431	5,643
Weighted average exercise price, Share Options outstanding at the beginning of the year	$ 2.95	$ 2.41
Number of Share Options Share Options granted during the year	178,140
Weighted average exercise price, Share Options granted during the year	$ 6.5
Number of Share Options, Share Options forfeited during the year		(212)
Weighted average exercise price, Share Options forfeited during the year		$ 2.5
Number of Share Options, Share Options expired during the year
Weighted average exercise price, Share Options expired during the year
Number of Share Options, Share Options outstanding at the end of the year	183,571	5,431
Weighted average exercise price, Share Options outstanding at the end of the year	$ 6.39	$ 2.95
Number of Share Options, Share Options exercisable at the end of the year	107,679	4,416
Weighted average exercise price, Share Options exercisable at the end of the year	$ 6.3	$ 3.28

Revenues and Cost of Revenues_2

Revenues and Cost of Revenues (Details) - Schedule of Revenues and Cost of Revenues - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Revenues and Cost of Revenues [Abstract]
Revenues	$ 1,972		$ 1,347
Cost of goods sold	1,267		322
Gross profit	$ 705		$ 1,025

Additional Information to the_4

Additional Information to the Items of Profit or Loss (Details) - Schedule of Additional Information to the Items of Profit or Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
a. Research and development expenses:
Research and development expenses	$ 2,803	$ 1,990	$ 649
b. General and administrative expenses:
General and administrative expenses	6,509	3,778	1,902
c. Other expenses:
Other expenses, net	109		742
d. Finance income:
Net change in fair value of financial liabilities designated at fair value through profit or loss	(7,832)		(630)
Finance income	(7,832)		(630)
e. Finance expenses:
Issuance expenses related to warrants	1,204	6	835
Exchange rate differences, net	4	3	12
Losses from remeasurement of investment in financial assets	770
Finance expense in respect of leases	15	4	7
Finance expenses from interest and commissions	21	8	18
Finance expenses	2,014	21	872
Wages and related expenses [Member]
a. Research and development expenses:
Research and development expenses	436	357	322
b. General and administrative expenses:
General and administrative expenses	437	256	237
Share-based payment [Member]
a. Research and development expenses:
Research and development expenses	264	27	69
b. General and administrative expenses:
General and administrative expenses	633	16	22
Regulatory, professional and other expenses [Member]
a. Research and development expenses:
Research and development expenses	750	934	119
Research and preclinical studies [Member]
a. Research and development expenses:
Research and development expenses	703	165	139
Clinical studies [Member]
a. Research and development expenses:
Research and development expenses	369	172
Chemistry and formulations [Member]
a. Research and development expenses:
Research and development expenses	281	335
Professional and directors’ fees [Member]
b. General and administrative expenses:
General and administrative expenses	2,499	2,417	1,283
Business development expenses [Member]
b. General and administrative expenses:
General and administrative expenses	161	5	58
Regulatory expenses [Member]
b. General and administrative expenses:
General and administrative expenses	162	165	98
Office maintenance, rent and other expenses [Member]
b. General and administrative expenses:
General and administrative expenses	224	135	182
Wellution operating expenses [Member]
b. General and administrative expenses:
General and administrative expenses	907
Investor relations and business expenses [Member]
b. General and administrative expenses:
General and administrative expenses	1,486	784	22
Impairment of investment in associate [Member]
c. Other expenses:
Other expenses, net			742
Group’s share of losses of company accounted for at equity, net [Member]
c. Other expenses:
Other expenses, net	$ 109

Loss Per Share_Ads (Details) -

Loss Per Share/Ads (Details) - Schedule of Number of Shares and Loss Used in the Computation of Loss Per Share - Discontinued operations [member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Continuing operations:
Weighted number of shares used in the computation of basic and diluted loss per	4,575	2,049	265
Amounts used in the computation of basic and diluted loss per	$ (2,592)	$ (5,789)	$ (3,950)
ADS [Member]
Continuing operations:
Weighted number of shares used in the computation of basic and diluted loss per	4,575	2,049	258
Amounts used in the computation of basic and diluted loss per	$ (2,592)	$ (5,789)	$ (3,482)
Ordinary shares [Member]
Continuing operations:
Weighted number of shares used in the computation of basic and diluted loss per			7
Amounts used in the computation of basic and diluted loss per			$ (468)

Operating Segments (Details) -

Operating Segments (Details) - Schedule of Operating Segments - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues
External			$ 1,347
Inter-segment
Total			1,347
Segment loss (gain)			8,287	5,768	3,293
Company’s share of losses of company accounted for at equity, net			109
Finance expense (income), net			(5,818)	21	242
Tax expense			14
Loss	$ 2,932	$ 5,759	2,592	5,789	3,535
Segment Assets			10,605	9,916
Segment Liabilities			4,156	1,775
Drug Development [Member]
Revenues
External
Inter-segment
Total
Segment loss (gain)			8,405	5,768	3,293
Segment Assets			9,664	9,916
Segment Liabilities			4,021	1,775
Online Sales [Member]
Revenues
External			1,347
Inter-segment
Total			1,347
Segment loss (gain)			(118)
Segment Assets			941
Segment Liabilities			$ 135

Transactions and Balances wit_4

Transactions and Balances with Related Parties (Details) - Schedule of Balances with Related Parties - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Key management personnel [Member]
Transactions and Balances with Related Parties (Details) - Schedule of Balances with Related Parties [Line Items]
Current liabilities	$ 70	$ 447
Other related parties [Member]
Transactions and Balances with Related Parties (Details) - Schedule of Balances with Related Parties [Line Items]
Current liabilities	$ 55

Transactions and Balances wit_5

Transactions and Balances with Related Parties (Details) - Schedule of Transactions with Related Parties - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Transactions with Related Parties [Abstract]
Research and development expenses	$ 208

Transactions and Balances wit_6

Transactions and Balances with Related Parties (Details) - Schedule of Benefits to Key Management Personnel - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of benefits to key management personnel [Abstract]
Short-term benefits	$ 1,940	$ 962	$ 746
Cost of share-based payment	$ 779	$ 43	$ 91