SciSparc (SPRC) F-4/A 31 Dec 24 Registration of securities (foreign) (amended) Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Jun. 30, 2024
Document Information Line Items
Entity Registrant Name	SciSparc Ltd.
Document Type	F-4/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Central Index Key	0001611746
Entity Emerging Growth Company	false
Entity Incorporation, State or Country Code	L3
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) 717-5777
Business Contact
Document Information Line Items
Entity Address, Address Line One	850 Library Ave
Entity Address, Address Line Two	Suite 204
Entity Address, City or Town	Newark
Entity Address, Postal Zip Code	19711
City Area Code	(302)
Local Phone Number	738-6680
Contact Personnel Name	Puglisi & Associates
Entity Address, State or Province	DE

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 252	$ 2,076	$ 2,081	$ 3,574
Restricted deposit	64	65	44	60
Short-term deposit	2,308	3,000
Trade receivables	19	22	43	77
Other accounts receivable	298	540	815	131
Inventory	415	742	660	668
Total current assets	3,356	6,445	3,643	4,510
NON-CURRENT ASSETS:
Intangible asset, net	3,006	3,189	4,474	4,717
Related parties	2,448
Investment in company account for at equity	1,196	781	893	591
Investments in financial assets	403	659	849	730
Property and equipment, net	73	108	33	57
Total non-current assets	7,126	4,737	6,249	6,095
Total assets	10,482	11,182	9,892	10,605
LIABILITIES AND EQUITY
Trade payables	1,164	802	1,247	1,199
Other accounts payable	253	185	153	193
Warrants	345	532	1,714	2,737
Lease liability	38	52		27
Total current liability	1,800	1,571	3,114	4,156
Lease liability	26	24
CURRENT LIABILITIES:
Trade payables	1,164	802	1,247	1,199
Other accounts payable	253	185	153	193
Warrants	345	532	1,714	2,737
Lease liability	38	52		27
Total current liability	1,800	1,571	3,114	4,156
NON-CURRENT LIABILITIES:
Lease liability	26	24
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE COMPANY:
Share capital and premium	67,258	64,526	58,898	58,592
Reserve from share-based payment transactions	5,298	5,282	5,248	5,180
Warrants	5,190	5,190	5,190	5,190
Foreign currency translation reserve	497	497	497	497
Transactions with non-controlling interests	810	810	712	559
Accumulated deficit	(72,133)	(68,691)	(66,449)	(63,569)
Total	6,920	7,614	4,096	6,449
Non-controlling interests	1,736	1,973	2,682
Total equity	8,656	9,587	6,778	6,449
Total liabilities and equity	$ 10,482	$ 11,182	$ 9,892	$ 10,605

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss and Other Comprehensive Loss - USD ($) $ in Thousands	6 Months Ended			12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023		Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Profit or loss [abstract]
Revenues	$ 840	$ 1,972		$ 2,879	$ 1,347
Cost of goods sold	(366)	(508)		(683)	(322)
Gross profit	474	1,464		2,196	1,025
Research and development expenses	841	781		1,641	2,803		1,990
Sales and marketing	528	729		1,297	537	[1]
Impairment of intangible asset				1,042
General and administrative expenses	2,632	2,921		5,031	5,972	[1]	3,778
Operating loss	3,527	2,967		6,815	8,287		5,768
Company’s share of losses of companies accounted for at equity, net	208	99		210	109
Finance income	(323)	(1,024)		(2,219)	(7,832)
Finance expenses	272	877		1,055	2,014		21
Loss before income taxes	3,684	2,919		5,861	2,578		5,789
Taxes on income	(5)	13		22	14
Total comprehensive loss	3,679	2,932		5,883	2,592		5,789
Attributable to:
Equity holders of the Company	3,442	2,880		5,122	2,592		5,789
Non-controlling interests	237	52		761
Profit loss	$ 3,679	$ 2,932		$ 5,883	$ 2,592		$ 5,789
Loss from operations (in Dollars per share)	$ 1.7	$ 10.85	[2]	$ 14.43	$ 14.82	[3]	$ 73.58	[3]
Loss from operations (in Dollars per share)	$ 1.7	$ 10.85	[2]	$ 14.43	$ 14.82	[3]	$ 73.58	[3]
[1]Reclassified to correlate with common practice in industry and better reflect profit and loss.[2] Loss per share retroactively adjusted in these consolidated statements of comprehensive loss to reflect “Reverse Share Split”. See Note 9.

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	Total
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)
Exercise of warrants	6,110		(1,352)				4,758		4,758
Issuance of shares, net of issuance expenses	3,364		4,335				7,699		7,699
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)						(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
Income (loss)						(2,880)	(2,880)	(52)	(2,932)
Sale of minority interest in subsidiary				153			153	2,734	2,887
Issuance of share capital in respect of investment in affiliate	288						288		288
Issuance of shares, net of issuance 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
Balance at Dec. 31, 2022	58,592	5,180	5,190	559	497	(63,569)	6,449		6,449
Income (loss)						(5,122)	(5,122)	(761)	(5,883)
Sale of minority interest in subsidiary				251			251	2,734	2,985
Issuance of share capital in respect of investment in affiliate	288						288		288
Issuance of shares, net of issuance expenses	5,552						5,552		5,552
Cost of share-based payment	94	102					196		196
Balance at Dec. 31, 2023	64,526	5,282	5,190	810	497	(68,691)	7,614	1,973	9,587
Income (loss)						(3,442)	(3,442)	(237)	(3,679)
Issuance of shares, net of issuance expenses	2,722						2,722		2,722
Cost of share-based payment	10	16					26		26
Balance at Jun. 30, 2024	$ 67,258	$ 5,298	$ 5,190	$ 810	$ 497	$ (72,133)	$ 6,920	$ 1,736	$ 8,656

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023		Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Loss	$ (3,679)	$ (2,932)	$ (5,883)		$ (2,592)	$ (5,789)
Adjustments to the profit or loss items:
Depreciation and amortization	219	267	538		187	33
Loss on impairment of intangible asset			1,042
Cost of share-based payment	26	131	196		897	43
Finance expenses, net	(206)	(1,023)	(2,205)		(6,585)	9
Group’s share of losses of company accounted for at equity, net	185	98	210		109
Losses from remeasurement of investment in financial assets	256	855	1,048		770
Total adjustments to the profit or loss	480	328	829		(4,622)	85
Working capital adjustments:
Decrease (increase) in other accounts receivable	242	(684)	(409)		3	170
Increase (decrease) in trade payables	362	48	(397)			353
Increase (decrease) in other accounts payable	68	(40)	(8)		39	120
Decrease (increase) in trade receivables	3	39	55		(77)
Decrease (increase) in inventory	327	8	(74)		(668)
Increase (decrease) in working capital	1,002	(629)	(833)		(703)	643
Net cash used in operating activities	(2,197)	(3,233)	(5,887)		(7,917)	(5,061)
Cash flows from investing activities:
Investment (withdrawal) in restricted bank deposits	1	16	(5)		(15)	(35)
Investment (withdrawal) in short-term bank deposits	692		(3,000)
Purchase of property and equipment	(1)				(8)	(35)
Investment in a company accounted for at equity	(600)	(400)	(400)		(700)
Investments in financial assets			(689)
Sale of minority interest in subsidiary			2,985
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	92	(1,071)	(4,094)		(7,084)	(70)
Cash flows from financing activities:
Proceeds from issuance of share capital and warrants (net of issuance expenses)	2,722	(50)	5,552		9,005	7,699
Exercise of warrants					2,770	2,568
Payment of issuance expenses related to previous period					3
Interest paid on lease liability			(7)		(8)
Proceeds from issuance of shares to minority interests in a subsidiary		2,887	2,985	[1]
Loans to related parties	(2,400)
Repayment of lease liability	(41)	(26)	(47)		(70)	(19)
Repayment of short-term credit						(188)
Net cash provided by financing activities	281	2,811	8,483		11,700	10,060
Increase (decrease) in cash and cash equivalents	(1,824)	(1,493)	(1,498)		(3,301)	4,929
Cash and cash equivalents at the beginning of the period	2,076	3,574	3,574		6,875	1,946
Cash and cash equivalents at the end of the period	252	2,081	2,076		3,574	6,875
(a) Significant non-cash transactions:
Mutual share exchange of ordinary shares (see note 10)		288	288
Right-of-use asset recognized with corresponding lease liability			102			78
Registration of warrants						2,480
Investment in financial asset
Unpaid issue expenses						$ 290
Previously Stated
Cash flows from operating activities:
Loss			(5,883)
Adjustments to the profit or loss items:
Depreciation and amortization			538
Loss on impairment of intangible asset			1,042
Cost of share-based payment			196
Finance expenses, net			(2,205)
Group’s share of losses of company accounted for at equity, net			210
Losses from remeasurement of investment in financial assets			1,048
Total adjustments to the profit or loss			829
Working capital adjustments:
Decrease (increase) in other accounts receivable			(409)
Increase (decrease) in trade payables			(397)
Increase (decrease) in other accounts payable			(8)
Decrease (increase) in trade receivables			55
Decrease (increase) in inventory			(74)
Increase (decrease) in working capital			(833)
Net cash used in operating activities			(5,887)
Cash flows from investing activities:
Investment (withdrawal) in restricted bank deposits			(5)
Investment (withdrawal) in short-term bank deposits			(3,000)
Purchase of property and equipment
Investment in a company accounted for at equity			(400)
Investments in financial assets			(689)
Sale of minority interest in subsidiary			2,985
Purchase of financial assets at fair value through profit or loss
Purchase of intangible asset
Net cash provided by investing activities			(1,109)
Cash flows from financing activities:
Proceeds from issuance of share capital and warrants (net of issuance expenses)			5,552
Exercise of warrants
Payment of issuance expenses related to previous period
Interest paid on lease liability			(7)
Repayment of lease liability			(47)
Repayment of short-term credit
Net cash provided by financing activities			5,498
Increase (decrease) in cash and cash equivalents			(1,498)
Cash and cash equivalents at the beginning of the period	$ 2,076	$ 3,574	3,574
Cash and cash equivalents at the end of the period			2,076		$ 3,574
(a) Significant non-cash transactions:
Right-of-use asset recognized with corresponding lease liability			102
Registration of warrants
Investment in financial asset			288
Unpaid issue expenses
[1] Reclassified

General

General	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
General [Abstract]
GENERAL	NOTE 1:- GENERAL a. SciSparc Ltd. (formerly known as Therapix Biosciences Ltd.) (“SciSparc” or the “Company” or the “Group”), a specialty clinical-stage 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, autism spectrum disorder and Status Epilepticus. The headquarters of the Company are located in Tel Aviv, Israel. The Company’s ordinary shares are listed on Nasdaq and are trading under the symbol “SPRC”. As of June 30, 2024, the Company had three private subsidiaries, including an inactive 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 Nutraceuticals”) (together with Evero and Brain Bright, the “Subsidiaries”). On September 14, 2023, the Company’s board of directors (the “Board”) resolved that the final ratio for the Third Reverse Split (as defined below) 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, 2023, and accompanying notes, that were approved on March 31, 2024, and signed on April 1, 2024 (the “2023 Annual Consolidated Financial Statements”). c. The Company incurred a net loss of $3,679 and had negative cash flows from operating activities of $2,197 for the six-month period ended June 30, 2024. As of June 30, 2024, the Company had an accumulated deficit of $72,133 as a result of recurring operating losses. As of June 30, 2024, 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 is able to completely finance its operations by generating revenue from its pharmaceutical products. These above-mentioned 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 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, 2024, 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, 2024, were approved for issuance on October 22, 2024 (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, 2024, through November 4, 2024, 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 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. The Company’s ordinary shares are listed on Nasdaq and are trading under the symbol “SPRC”. As of December 31, 2023, the Company had three private subsidiaries, including an inactive 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 September 14, 2023, the Company’s board of directors (“Board”) resolved that the final ratio for the Third Reverse Split (as defined below) 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. The consolidated financial statements of the Company for the year ended December 31, 2023, were approved on March 31, 2024, and signed on April 1, 2024 (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, 2023, the Group had an accumulated deficit of approximately $68,691 as a result of recurring operating losses. As of December 31, 2023, the Company’s cash and cash equivalents totaled $2,076. In the period ended December 31, 2023, the Company had an operating loss of $5,883 and negative cash flows from operating activities of $5,887. The Company’s current 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 financial statements. The ability to continue as a going concern is dependent upon the Company obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. While the Company has successfully raised funds in the past, there is no guarantee that it will be able to do so in the future. The inability to borrow or raise sufficient funds on commercially reasonable terms, would have serious consequences on our financial condition and results of operations. In addition, the Group has started recognizing revenues from sales. However, its pharmaceutical operations are dependent on its ability to raise additional funds from existing and/or new investors. This dependency will continue until the Group is able to completely finance its operations by generating revenue from its products. These above-mentioned factors raise substantial doubt about the Group’s ability to continue as a going concern. The accompanying consolidated financial statements were 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. Such financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from uncertainty related to the Company’s ability 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, 2024	Dec. 31, 2023
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 2023 Annual Consolidated Financial Statements. Accordingly, these condensed consolidated financial statements should be read in conjunction with the 2023 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, 2024, are not necessarily indicative of the results for the year ending December 31, 2024, or for any future period. As of June 30, 2024, there have been no material changes in the Company’s significant accounting policies from those that were disclosed in the 2023 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 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. i. 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. j. 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. k. 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. l. 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. m. 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. n. 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. o. 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). p. 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. q. 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. r. 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. s. 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. t. 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. u. 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. v. Amendment to IAS 1, “Disclosure of Accounting Policies”: In February 2021, the IASB issued an amendment to IAS 1, “Presentation of Financial Statements” (“the Amendment”), which replaces the requirement to disclose ’significant’ accounting policies with a requirement to disclose ‘material’ accounting policies. One of the main reasons for the Amendment is the absence of a definition of the term ’significant’ in IFRS whereas the term ‘material’ is defined in several standards and particularly in IAS 1. The Amendment is applicable for annual periods beginning on January 1, 2023. The application of the above Amendment had an effect on the disclosures of the Company’s accounting policies, but did not affect the measurement, recognition or presentation of any items in the Company’s consolidated financial statements. w. 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. x. Inventories Inventories are stated at the lower of cost and or market based on net realizable value. Inventories are adjusted for estimated excess and obsolescence and written down to net realizable value based upon estimates of future demand, technology developments, and market conditions. Cost is determined in accordance with first-in, first-out Method (“FIFO”) and the cost of inventory includes shipment and freight costs. y. Revenue recognition The Company sells products directly to customers mainly through its online Amazon stores. Under the Company’s standard contract terms, customers have a right of return within 30 until 90 days. For contracts with rights of return, the Company recognizes revenue based on the amount of the consideration which the Company expects to receive for products which it is highly probable that a significant revenue reversal will not subsequently occur. The Company recognizes a refund liability for consideration received or receivable if it expects to refund some or all of the consideration to the customer. At the end of each reporting period, the Company updates its estimates of expected product returns and adjusts the refund liabilities with a corresponding adjustment in revenues. As of December 31, 2022, the allowance for returns was immaterial. The refund liability is recorded as a decrease in revenues against other payables. A right of return asset and corresponding adjustment to cost of sales is also recognized for the right to recover the goods from the customer. In certain contracts, the Company evaluates the nature of its promise to the customer and determines whether it is a principal or agent for each contract. In determining the nature of its promise to the customer, the Company evaluates whether it is appropriate to recognize revenues on a gross or net basis based upon its evaluation of whether the Company obtains control of the specified goods by considering if it is primarily responsible for fulfillment of the promise, has inventory risk, and has the latitude in establishing pricing and selecting suppliers, among other factors. Based on its evaluation of these factors, manag

Significant Accounting Judgment

Significant Accounting Judgments, Estimates and Assumptions Used in the Preparation of the Financial Statements	12 Months Ended
	Dec. 31, 2023
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, 2023
Cash [Abstract]
CASH	NOTE 4:- CASH December 31, 2023 2022 Cash for immediate withdrawal - in USD $ 1,866 $ 3,443 Cash for immediate withdrawal - in NIS 210 131 $ 2,076 $ 3,574

Inventory

Inventory	12 Months Ended
	Dec. 31, 2023
Inventory [Abstract]
INVENTORY	NOTE 5:- INVENTORY December 31, 2023 2022 Goods in transit $ 73 $ 198 Finished goods 669 470 $ 742 $ 668

Other Accounts Receivable

Other Accounts Receivable	12 Months Ended
	Dec. 31, 2023
Other Accounts Receivable [Abstract]
OTHER ACCOUNTS RECEIVABLE	NOTE 6:- OTHER ACCOUNTS RECEIVABLE December 31, 2023 2022 Government authorities $ 62 $ 45 Other receivables 203 46 Prepaid expenses 275 40 $ 540 $ 131

Investment in Associates

Investment in Associates	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Investment in Associates [Abstract]
INVESTMENT IN ASSOCIATES	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 owned 31.48% of the outstanding shares of MitoCareX. On February 17, 2023, MitoCareX achieved its first milestone pursuant to the MitoCareX Agreement. As a result of MitoCareX meeting this milestone, the Company invested an additional sum of $400 in MitoCareX and increased its share ownership in MitoCareX from 31.48% to 41.92%. On November 25, 2023, MitoCareX achieved its second milestone pursuant to the MitoCareX Agreement. As a result of MitoCareX meeting this milestone, the Company invested an additional sum of $600 in MitoCareX and increased its share ownership in MitoCareX from 41.92% to 52.73%. Notwithstanding the above, the Company and MitoCareX agreed for the additional $600 installment to be deferred to March 25, 2024, and the $600 installment was paid March 11, 2024. During the six months ended June 30, 2024, and 2023, the Company recorded equity losses from the investment in MitoCareX in the amount of $185 and $98, respectively. The table below summarizes the fair value of the investment in MitoCareX: Balance at January 1, 2023 $ 591 Investment following achievement of first milestone 400 Equity losses from investment in MitoCareX (210 ) Balance at December 31, 2023 781 Investment following achievement of second milestone 600 Equity losses from investment in MitoCareX (185 ) Balance at June 30, 2024 $ 1,196	NOTE 7:- INVESTMENT IN ASSOCIATES 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 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, 2023. 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, 2023, 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. 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%. On November 25, 2023, MitoCareX achieved its second milestone pursuant to the MitoCare X Agreement. As a result of MitoCareX meeting this milestone, the Company will invest an additional $600 in MitoCareX and increase its share ownership in MitoCareX Bio from 41.92% to 52.73%. Notwithstanding the above, the Company and MitoCare X agreed for the additional $600 installment to be deferred to March 25, 2024. As of the date of this report the $600 installment has been paid. During the year ended December 31, 2023, the Company recorded equity losses from the investment in MitoCareX in the amount of $210 (for the year ended December 31, 2022 - $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 Investment following achievement of first milestone 400 Equity losses from investment in MitoCareX (210 ) Balance at December 31, 2023 781

Investment in Financial Assets

Investment in Financial Assets	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Investment in Financial Assets [Abstract]
INVESTMENT IN FINANCIAL ASSETS	NOTE 5:- INVESTMENT IN FINANCIAL ASSETS Share Purchase Agreement On June 25, 2023, the Company entered into a share purchase agreement (the “Share Purchase 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 Share Purchase Agreement, the Company invested NIS 2,500 (approximately $689) 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, 2024, the listed share price of AutoMax on the TASE was NIS 0.213, and the Company has recorded a loss in its statements of comprehensive loss of $246 on its investment. Bridge Loan Agreement On January 16, 2024, the Company entered, as a lender, into an agreement (the “Bridge Loan Agreement”) with AutoMax, pursuant to which AutoMax received from the Company a bridge loan (the “Bridge Loan”) in the amount of $1,400, further to the previously announced non-binding letter of intent for the Company to acquire AutoMax (the “AutoMax Acquisition”). The Bridge Loan Agreement states that the principal amount of the Bridge Loan will bear interest at a rate of 7% per annum (or 9% per annum if the AutoMax Acquisition is not consummated prior to the repayment date), compounded annually. The Bridge Loan amount, together with any accrued interest (the “Owed Amount”), may be repaid in part or in whole at the discretion of AutoMax prior to the repayment date. The repayment of the Owed Amount will be due at the earlier date of: (a) the consummation of the Merger (as defined below), in which the Owed Amount shall be deemed a part of, and set-off against, the financing amount the Company will provide AutoMax with upon Closing, which is expected to be $4,250; or (b) if the definitive agreement for the AutoMax Acquisition is terminated in accordance with its terms, within three months from such termination date; or (c) July 15, 2024. On June 9, 2024, the Company entered into an amendment (the “Amendment”) to the Bridge Loan Agreement with AutoMax. Pursuant to the Amendment, the Company extended an additional loan in the amount of $1,000 to AutoMax under terms similar to the Bridge Loan Agreement, bringing the total Bridge Loan amount to $2,400. In addition, the repayment date was amended such as that the Owed Amount will be due at the earlier date of: (a) the consummation of the Merger, in which the Owed Amount shall be deemed a part of, and set-off against, the financing amount the Company will provide AutoMax with upon Closing, which is expected to be $4,250; or (b) if the definitive agreement for the AutoMax Acquisition is terminated in accordance with its terms, within three months from such termination date. As of June 30, 2024, the loan amount and accrued interest stand at $2,448. On September 5, 2024, the Company entered into a second amendment (the “Second Amendment”) to the Bridge Loan Agreement with AutoMax. Pursuant to the Second Amendment, the Company extended an additional loan in the amount of $1,850 to AutoMax under terms similar to the Bridge Loan Agreement, bringing the total Bridge Loan amount to $4,250. In consideration for the loan amount, AutoMax established a first ranking fixed charge security interest on AutoMax’s shares of its wholly-owned subsidiary AutoMax Leasing Ltd. in favor of the Company. Merger Agreement On April 10, 2024, the Company entered into an Agreement and Plan of Merger, as amended (the “Merger Agreement”) with AutoMax and SciSparc Merger Sub Ltd., an Israeli limited company and wholly-owned subsidiary of the Company (“Merger Sub”). Upon the terms and subject to the satisfaction of the conditions described in the Merger Agreement, including approval of the transaction by the Company’s shareholders and AutoMax’s shareholders, Merger Sub will be merged with and into AutoMax, with AutoMax surviving the Merger as a wholly-owned subsidiary of the Company (the “Merger”) (see also note 6). At the effective time of the Merger (the “Effective Time”, as further defined in the Merger Agreement): (a) each outstanding share of AutoMax’s share capital will be converted into the right to receive ordinary shares of the Company, equal to the exchange ratio set forth in the Merger Agreement (the “Exchange Ratio”). Under the Exchange Ratio, following the Effective Time, the former AutoMax shareholders immediately before the Merger (other than the Company) are expected to hold together approximately 47.49% (minus the Finder Fee, as defined in the Merger Agreement) of the aggregate number of the outstanding ordinary shares of the Company on fully diluted basis (subject to certain exceptions). The shareholders of the Company, together with the holders of the Company’s convertible securities, immediately before the Merger are expected to hold together approximately 52.51% of the aggregate number of the outstanding ordinary shares of the Company on fully diluted basis (subject to certain exceptions); (b) subject to the consummation of the Merger (as defined in the Merger Agreement, the “Closing”), and immediately after the Effective Time, AutoMax shall have the right to (i) designate two members to the Company’s board of directors (the “Company’s Board”) if the Company’s Board is comprised of five or six directors; or (ii) designate three members if the Company’s Board is comprised of seven directors. At least one such designee shall be an independent director, as defined under the Nasdaq Stock Market listing rules.	NOTE 8:- INVESTMENT IN FINANCIAL ASSETS a. 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.” On November 21, 2023, Clearmind conducted a reverse share split of its issued and outstanding ordinary shares, no par value, at a ratio of 1-for-30. As a result, the Company’s shares in Clearmind was reduced from 230,769 common shares to 7,692. As of December 31, 2023, the listed share price of Clearmind on Nasdaq was $2.81, and the Company has recorded a loss in its statements of comprehensive loss for the year ended December 31, 2023, of $727 on its investment (for the year ended December 31, 2022 - $771). b. On June 25, 2023, the Company entered into an investment 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 based on a price per share of NIS 0.5. As of December 31, 2023, the listed share price of AutoMax on the TASE was NIS 0.384, and the Company has recorded a loss in its statements of comprehensive loss of $158 on its investment.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	NOTE 9:- LEASES On September 1, 2020, the Company entered into a one-year lease agreement 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 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. On July 7, 2023, the lease was extended until June 30, 2025.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2023
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, 2023 $ 11 $ - $ 33 $ 78 $ 122 New lease - - - 103 103 Balance at December 31, 2023 11 - 33 181 225 Accumulated depreciation: Balance at January 1, 2023 3 - 3 59 65 Depreciation 3 - 2 47 52 Balance at December 31, 2023 6 - 5 106 117 Depreciated cost at December 31, 2023 5 - 28 75 108 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 Depreciation expenses for the years ended December 31, 2023, 2022 and 2021 amounted to $52, $43 and $32, respectively.

Intangible Asset

Intangible Asset	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Intangible Asset [Abstract]
INTANGIBLE ASSET	NOTE 4:- INTANGIBLE ASSET On September 30, 2022, the Company announced the closing of the acquisition (“Wellution Acquisition”) of Wellution TM At the closing, the Company paid a cash payment of $4,540 and an additional $321 in 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 Wellution 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 the Company’s ordinary shares closes at $10.00 per share or above. On March 26, 2024, M.R.M. agreed with the Company to waive all its rights under the M.R.M. Warrants and have the M.R.M. warrants cancelled for no consideration. The Company reviewed the transaction and deemed it to be the purchase of assets for accounting purposes under generally accepted accounting principles. The Company reviewed the guidance under International Financial Reporting Standard (“IFRS”) 3, Business Combinations, 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 Wellution Acquisition, the Company fully recognized the Wellution Acquisition amount total of $4,861 as an intangible asset, to be amortized over a period of 10 years. In the years ended December 31, 2022, and 2023, the Brand recorded significant losses. As of December 31, 2023, the Company has determined there are signs of decline in the value of the Brand and recognized a loss as a result of impairment to its intangible asset of $1,042. The impairment loss was determined based on the revenue projections of the Brand, using the relief from royalty approach. Under the relief from royalty approach, the fair value of a brand is determined based on discounted future royalty payments that the owner of the asset would have been required to pay if instead of purchasing the intangible asset it would have been licensed from a third party. Revenues were projected for a period of 8.7 years commensurate with the remaining estimated useful life of the Brand and with no terminal value. The projections were determined based on the current period revenues, assuming a short-term growth rate that is consistent with management’s expectations that revenues of the Brand will resume their past extent, as of the date of purchase of the Brand, a growth rate thereafter of 13.8% and a declining growth rate for the long term, reaching 2% at the terminal year. Theoretical royalties arising from the Brand were capitalized at a discount rate of 20.6%. The table below summarizes the fair value of the intangible asset: Balance at January 1, 2023 $ 4,717 Loss on impairment of intangible asset (1,042 ) Depreciation of intangible asset (486 ) Balance at December 31, 2023 3,189 Depreciation of intangible asset (183 ) Balance at June 30, 2024 $ 3,006 During the six months ended June 30, 2024, and 2023, the Company recorded depreciation expenses with respect to intangible asset in the amount of $183 and $ 243, respectively.	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. 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. In the years ended December 31, 2022, and 2023, the Brand recorded significant losses. As of December 31, 2023, the Company has determined there are signs of decline in the value of the Brand and recognized a loss as a result of impairment to its intangible asset of $1,042. The impairment loss was determined based on the revenue projections of the Brand, using the relief from royalty approach. Under the relief from royalty approach, the fair value of a brand is determined based on discounted future royalty payments that owner of the asset would have been required to pay if instead of purchasing the intangible asset it would have been licensed from a third party. Revenues were projected for a period of 8.7 years commensurate with the remaining estimated useful life of the Brand and with no terminal value. The projections were determined based on the current period revenues, assuming a growth rate for the short term that is consistent with management’s expectations that revenues of the brand will resume their past extent, as of the date of purchase of the brand, a growth rate thereafter of 13.8% and a declining growth rate for the long term, reaching 2% at the terminal year. Theoretical royalties arising from the brand were capitalized at a discount rate of 20.6%. 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 Loss on impairment of intangible asset (1,042 ) Depreciation of intangible asset (486 ) Balance at December 31, 2023 $ 3,189 During the year ended December 31, 2023, the Company recognized depreciation expenses in respect to intangible asset in the amount of $486 (for the year ended December 31, 2022 - $144).

Trade Payables

Trade Payables	12 Months Ended
	Dec. 31, 2023
Trade Payables [Abstract]
TRADE PAYABLES	NOTE 12:- TRADE PAYABLES December 31, 2023 2022 Accrued expenses $ 538 $ 901 Open debts 264 298 $ 802 $ 1,199

Other Accounts Payable

Other Accounts Payable	12 Months Ended
	Dec. 31, 2023
Other Accounts Payable [Abstract]
OTHER ACCOUNTS PAYABLE	NOTE 13:- OTHER ACCOUNTS PAYABLE December 31, 2023 2022 Employees and payroll accruals $ 48 $ 102 Accrued vacation 104 77 Other payables 33 14 $ 185 $ 193

Financial Instruments

Financial Instruments	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
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, 2024 2023 2023 Unaudited Audited Note USD in thousands Financial assets: Cash and cash equivalents   $ 316 $ 2,081 $ 2,141 Short-term deposits 2,308 - 3,000 Loans to related party 2,448 - - Trade receivables 19 43 22 Government authorities 74 100 62 Other receivables 97 715 203 Investments in financial assets 403 849 659   $ 5,665 $ 3,788 $ 6,087 Financial liabilities: Credit from others   $ - $ - $ 48 Warrants liability 345 1,714 532 Lease liability 64 - 76 Total financial and lease liabilities   $ 409 $ 1,714 $ 656	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, 2023 2022 Financial assets: Cash and restricted deposits $ 2,141 $ 3,634 Short term deposits 3,000 - Government authorities 62 45 Other receivables 203 46 Investments in financial assets 659 591 Total financial assets at amortized cost 6,065 4,316 Financial liabilities: Credit from others 48 102 Warrants liability 532 2,737 Lease liability 76 27 Total financial and lease liabilities $ 656 $ 2,866 The tables below are a comparison between the carrying amount and fair value of the Company’s financial instruments as of December 31, 2023, and 2022, which are presented in the financial statements not at fair value (other than those whose amortized cost is a reasonable approximation of fair values): Carrying amount Fair Value December 31, December 31, 2023 2023 Level 1 Level 2 Level 3 Cash and restricted deposits $ 2,141 $ - $ - $ 2,141 Short term deposits 3,000 - - 3,000 Government authorities 62 - - 62 Other receivables 203 - - 203 Investments in financial assets 659 $ - $ - $ 659 Total financial assets at amortized cost $ 6,065 $ - $ - $ 6,065 Credit from others $ 48 $ - $ - $ 48 Warrants liability 532 - - 532 Lease liability 76 - - 76 Total financial and lease liabilities $ 656 $ - $ $ 656 Carrying amount Fair Value December 31, December 31, 2023 2023 Level 1 Level 2 Level 3 Cash and restricted deposits $ 3,634 $ - $ - $ 3,634 Short term deposits - - - - Government authorities 45 - - 45 Other receivables 46 - - 46 Investments in financial assets 591 $ - $ - $ 591 Total financial assets at amortized cost $ 4,316 $ - $ - $ 4,316 Credit from others $ 102 $ - $ - $ 102 Warrants liability 2,737 - - 2,737 Lease liability 27 - - 27 Total financial and lease liabilities $ 2,866 $ - $ $ 2,866 b. 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 12,088 ordinary shares of the Company (the “Private Placement Warrant”) and 1,538 ordinary shares. The initial tranche of the Private Placement was for a principal amount of $220 at a purchase price of $5,148. 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 $0.35 per ordinary share, subject to adjustment. On November 8, 2020, the Notes were terminated and the initial tranche was fully repaid by the Company. General Overview of Valuation Approaches used in the Valuation: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Economic methodology: The warrants’ fair value was calculated using the Black–Scholes OPM, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions: December 31, December 31, March 23, Dividend yield (%) 0 0 0 Expected volatility (%) 72 72 122.01 Risk-free interest rate (%) 3.84 4.00 0.38 Underlying Share Price ($) 4.88 19.66 11.18 Exercise price ($) 637 637 637 Warrants fair value ($) 0 0 0.36 c. 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 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, 2023, 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 14a for more information.

Employee Benefit Liabilities

Employee Benefit Liabilities	12 Months Ended
	Dec. 31, 2023
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, 2023 2022 2021 Expenses in respect of defined contribution plans $ 105 $ 115 $ 98

Taxes on Income

Taxes on Income	12 Months Ended
	Dec. 31, 2023
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 2023, 2022, and 2021. 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, 2023, the Company’s net carryforward tax losses are estimated to grow to approximately $62,000.

Contingent Liabilities, Commitm

Contingent Liabilities, Commitments, Claims and Liens	12 Months Ended
	Dec. 31, 2023
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 Dekel 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 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 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 December 31, 2023, in connection with the aforementioned litigation, the shares of Evero Health Ltd. held by Capital Point are dormant and were forfeited by Evero Health Ltd. As of the Approval Date, the Company cannot predict the likelihood of success of the Suit.

Equity

Equity	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Equity [Abstract]
EQUITY	NOTE 9:- EQUITY Reverse Share Split 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 was not adjusted under the Company’s Articles, which as of the date of these financial statements consisted 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, 2024, June 30, 2023, and December 31, 2023: June 30, 2024 December 31, 2023 June 30, 2023 Authorized Issued and Authorized Issued and Authorized Issued and Number of shares Ordinary shares, no par value 75,000,000 3,586,104 75,000,000 706,683 75,000,000 282,782 b. Changes in share capital: Issued and outstanding share capital: Number of Balance at January 1, 2024 706,683 Issuance of share capital – in respect of Standby Equity Purchase Agreement (Note 6j) 980,452 Shares issued to consultants (Note 6e) 5,869 Issuance of share in respect of exercise of pre-funded October 2023 Warrants (Note 6i) 1,893,100 Balance at June 30, 2024 3,586,104 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 February 26, 2024, the Company issued a consultant 3,465 ordinary shares in respect of services rendered in the amount of $10. On April 9, 2024, the Company issued 2,404 ordinary shares to two consultants in respect of services rendered in the amount of $7. 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 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 six-month period ended June 30, 2024, and the year ended December 31, 2023, there were no exercises of the 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 six-month period ended June 30, 2024, and the year ended December 31, 2023, there were no exercises of the June 2022 Warrants. h. August 2023 Financing Round On August 14, 2023, the Company closed an underwritten public offering (the “2023 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 $1,300, pursuant to an underwriting agreement between the Company and Aegis Capital Corp, the underwriter in the 2023 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. This 45-day option was not exercised. i. October 2023 Financing Round On October 13, 2023, the Company announced the closing of a private placement with an institutional investor with gross cash proceeds to the Company of approximately $5,026, before deducting fees related to the placement agent and other offering expenses payable by the Company. In connection with the private placement, the Company issued an aggregate of 1,930,108 units, each unit consisting of two pre-funded warrants (the “October 2023 Warrants”). The October 2023 Warrants have an exercise price of $0.001, are immediately exercisable upon issuance and have a term of five years from the date of issuance. During the six-month period ended June 30, 2024, 1,893,100 ordinary shares were issued in respect to the exercise of 1,893,100 October 2023 Warrants. During the period between July 1, 2024, and through to the date of this report, 1,784,211 ordinary shares were issued in respect to the exercise of 1,784,211 October 2023 Warrants. As of the date of these financial statements, there are no outstanding October 2023 Warrants. j. January 2024 Standby Equity Purchase Agreement On January 21, 2024, the Company entered into a Standby Equity Purchase Agreement (“SEPA”), as amended on February 26, 2024, with YA II PN, LTD. (“YA”), which provided for the sale of up to $20,000 of the Company’s Ordinary Shares (the “Advance Shares”). As of June 30, 2024, of the $20,000 eligible to be sold pursuant to the SEPA (the “Commitment Amount”), the Company has sold 925,159 ordinary shares. The Advance Shares to be purchased or purchased by YA pursuant to the SEPA are for a share price equal to 97% of the market price, which is defined as the lowest daily volume weighted average price of the Ordinary Shares during the three consecutive trading days commencing on the trading day immediately following the delivery of an advance notice to YA. In connection with the SEPA, the Company may request pre-paid advances of the Commitment Amount, in an amount up to $5,000 (each a “Pre-Paid Advance”). Each Pre-Paid Advance will be evidenced by a promissory note (each a “Promissory Note”). Each Promissory Note will fully mature 24 months following its issuance and shall accrue interest on the outstanding principal balance thereon at a rate of 5% per annum, increasing to 18% per annum upon an Event of Default (as defined in the Promissory Note). Beginning 150 days after the issuance of a Promissory Note, the Company shall pay to YA a monthly installment payment of 10% of the original principal amount of the Promissory Note and accrued interest, payable in cash or by submitting an advance notice, where YA will offset the amount due to be paid to the Company under such notice against an equal amount of the monthly installment amount, at the Company’s option. If the Company elects to pay in cash, the installment amount shall also include a payment premium in the amount of 5% of the principal amount of the installment payment. The Promissory Note contains the Company’s customary representations and warranties and events of default. In addition, pursuant to the SEPA, the Company issued to YA an aggregate of 55,293 of its Ordinary Shares in satisfaction of payment of the commitment fee of $200. YA will pay all brokerage fees and commissions and similar expenses in connection with the offer and sale of Ordinary Shares by YA pursuant to the SEPA. The Company will pay the expenses (except brokerage fees and commissions and similar expenses) incurred and register pursuant to the Securities Act of 1933, as amended, the offer and sale of the Ordinary Shares pursuant to the SEPA by YA. See also note 11b.	NOTE 18:- EQUITY a. Composition of share capital: December 31, 2023 December 31, 2022 Authorized Issued and outstanding Authorized Issued and outstanding Number of shares Ordinary shares 75,000,000 706,683 75,000,000 261,494 Reverse Share Splits On September 15, 2022, the Company convened an annual general meeting of its shareholders, whereby the shareholders approved to increase the Company’s share capital to 75,000,000 ordinary shares with no 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 “Third Reverse Split”). Following the implementation of the Third Reverse Split, the Company’s authorized share capital was 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 Third 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 consolidated financial statements for all periods presented. b. Changes in share capital: Issued and outstanding share capital: Number of shares Balance at January 1, 2023 261,494 Issuance of share capital – in respect of investment in affiliate (Note 18f) 13,858 Share issued to a consultant (Note 19(a)(5)) 7,942 Issuance of share capital – in respect of shelf prospectus 296 Issuance of share capital – in respect of August 2023 financing round (Note 18i) 237,500 Issuance of share capital – in respect of rounding errors 2,688 Issuance of share capital – in respect of October 2023 financing round (Note 18j) 182,905 Balance at December 31, 2023 706,683 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. 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 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 44,332 units, as follows: (a) 35,243 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 $183.79 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 2021 Series A Warrants have an exercise price of $183.82 per ordinary share and the 2021 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. 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. g. 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 Financing Round”), providing for the issuance of an aggregate of 136,388 units and pre-funded units, as follows: (a) 12,885 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 $73.29 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 $68.38 per ordinary share. The June 2022 Warrants were exercisable upon issuance and will expire seven years from the date of issuance. General Overview of Valuation Approaches used in the Valuation: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Economic methodology: The June 2022 Warrants’ fair value was calculated using the Black–Scholes option pricing model, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions: December 31, December 31, Dividend yield (%) 0 0 Expected volatility (%) 72 72 Risk-free interest rate (%) 3.872 3.97 Underlying share price ($) 4.88 19.656 Exercise price ($) 68.38 68.38 Warrants fair value ($) 192 2,396 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. h. August 2023 Financing Round On August 14, 2023, the Company closed an underwritten public offering (the “2023 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 $1,300, pursuant to an underwriting agreement between the Company and Aegis Capital Corp (“Aegis”), the underwriter in the 2023 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 2023 Public Offering less underwriting discounts and commissions. i. October 2023 Financing Round On October 13, 2023, the Company announced the closing of a private placement with an institutional investor with gross cash proceeds to the Company of approximately $5,026, before deducting fees to the placement agent and other offering expenses payable by the Company. In connection with the private placement, the Company issued an aggregate of 1,930,108 units, each unit consisting of two pre-funded warrants, or Pre-Funded Warrants. The Pre-Funded Warrants have an exercise price of $0.001, are immediately exercisable upon issuance and have a term of five years from the date of issuance.

Share-Based Payment Transaction

Share-Based Payment Transactions	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022 and 2021, 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, 2023 2022 2021 Research and development expenses $ 34 $ 264 $ 27 General and administrative expenses 68 633 16 $ 102 $ 897 $ 43 1. The 2005 and 2015 ESOP and 2023 Plan of the Company: On December 28, 2023, the Board adopted an additional new plan, the 2023 Share Incentive Plan (the “2023 Plan”). The Company no longer grants any awards under the 2015 ESOP as it was superseded by the 2023 Plan, although previously granted awards under the 2015 ESOP remain outstanding and subject to the 2015 ESOP. On December 28, 2023, the Board approved to reserve for issuance under the 2023 Plan 1,000,0000 2. On March 12, 2019, the Board approved and granted 45 ordinary shares under the 2015 ESOP to a new consultant of the Company. The exercise price was set at $10,920.00 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 $5,824 per Share Option. 3. On October 10, 2019 (the “2019 Grant Date”), the Board approved the grant of 3 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, 1 Share Options was not granted. Out of the 2 Share Options that were granted, 1 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 $5,460.00 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 2,031.12 4,004 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 2019 General Meeting (valuated as of December 31, 2019) was set at $2,966.6 and $1,328.6, per Share Option, respectively. 4. On January 3, 2022 (the “2022 Grant Date”), the Board approved the grant of 6,851 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 $169 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 10, January 3, Underlying ordinary share price 129.74 174.98 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 $158.34 per Share Option, and the fair value of the Share Options granted on February 10, 2022, was set at $114.66 per Share Option. The Share Options’ vesting period was set to commence retroactively from April 21, 2021, and end at April 21, 2024. 5. During the year ended December 31, 2023, the Company issued to consultants 7,942 ordinary shares in respect of services rendered. The ordinary shares were granted at a discount rate of 25% to the share price quoted on the date of each grant. The total fair value of the ordinary shares granted to consultants was $94. 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, 2023, and 2022: Number of Weighted USD 2023: Share Options outstanding at the beginning of the year 7,060 166.14 Share Options cancelled during the year (47 ) 144.55 Share Options outstanding at the end of the year 7,013 166.28 Share Options exercisable at the end of the year 5,869 165.58 2022: Share Options outstanding at the beginning of the year 209 $ 76.70 Share Options granted during the year 6,851 169 Share Options outstanding at the end of the year 7,060 166.14 Share Options exercisable at the end of the year 4,141 163.80 2. No Share Options were granted during 2023. 3. The weighted average remaining contractual life of the Share Options outstanding was 4.03 years and 5.03 years as of December 31, 2023, and 2022, respectively. 4. The range of exercise prices of Share Options outstanding at the end of the year was $169 - $21,944 (inclusive) as of December 31, 2023, and 2022, respectively.

Revenues and Cost of Revenues

Revenues and Cost of Revenues	12 Months Ended
	Dec. 31, 2023
Revenues and Cost of Revenues [Abstract]
REVENUES AND COST OF REVENUES	NOTE 20:- REVENUES AND COST OF REVENUES The Company sells products directly to customers mainly through its online Amazon stores. Under the Company’s standard contract terms, customers have a right of return within 30 until 90 days. For contracts with rights of return, the Company recognizes revenue based on the amount of the consideration which the Company expects to receive for products which it is highly probable that a significant revenue reversal will not subsequently occur. The Company recognizes a refund liability for consideration received or receivable if it expects to refund some or all of the consideration to the customer. At the end of each reporting period, the Company updates its estimates of expected product returns and adjusts the refund liabilities with a corresponding adjustment in revenues. As of December 31, 2023, the allowance for returns was immaterial. The refund liability is recorded as a decrease in revenues against other payables. A right of return asset and corresponding adjustment to cost of sales is also recognized for the right to recover the goods from the customer. In certain contracts, the Company evaluates the nature of its promise to the customer and determines whether it is a principal or agent for each contract. In determining the nature of its promise to the customer, the Company evaluates whether it is appropriate to recognize revenues on a gross or net basis based upon its evaluation of whether the Company obtains control of the specified goods by considering if it is primarily responsible for fulfillment of the promise, has inventory risk, and has the latitude in establishing pricing and selecting suppliers, among other factors. Based on its evaluation of these factors, management has determined that it is the principal in these arrangements; therefore, sales are recorded on a gross basis. The following table discloses the breakdown of our revenues, cost of sales and gross profit for the periods set forth below: Year ended December 31, 2023 2022(*) 2021 Cost of goods sold Amazon fees $ $ - $ - Purchased goods 672 301 - Storage - - Freight 11 21 - 683 322 - (*) Reclassified to correlate with common practice in industry and better reflect profit and loss.

Additional Information to the I

Additional Information to the Items of Profit or Loss	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
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 2024 2023 2023 Unaudited Audited USD in thousands a. Research and development expenses: Wages and related expenses $ 224 $ 202 $ 392 Share-based payment 8 23 34 Clinical studies 117 145 254 Regulatory, professional and other expenses 386 366 719 Research and preclinical studies 100 45 101 Chemistry and formulations 6 - 141 841 781 1,641 b. General and administrative expenses: Wages and related expenses 311 217 415 Share-based payment 8 45 68 Professional and directors’ fees 1,670 1,366 2,594 Business development expenses 53 38 86 Office maintenance, rent and other expenses 68 48 110 Investor relations and business expenses 57 310 369 Wellution operating expenses 101 107 145 Amazon fees 297 686 1,042 Regulatory expenses 67 104 202 $ 2,632 $ 2,921 5,031	NOTE 21:- ADDITIONAL INFORMATION TO THE ITEMS OF PROFIT OR LOSS Year ended December 31, 2023 2022 2021 a. Research and development expenses: Wages and related expenses $ 392 $ 436 $ 357 Share-based payment 34 264 27 Regulatory, professional and other expenses 719 750 934 Research and preclinical studies 101 703 165 Clinical studies 254 369 172 Chemistry and formulations 141 281 335 1,641 2,803 1,990 b. General and administrative expenses: Wages and related expenses 415 437 256 Share-based payment 68 633 16 Amazon fees 1,042 424 - Storage 145 90 Professional and directors’ fees 2,594 2,499 2,417 Business development expenses 86 161 5 Regulatory expenses 202 162 165 Office maintenance, rent and other expenses 110 (*)80 135 Investor relations and business expenses 369 1,486 784 5,031 5,972 3,778 c. Other expenses: Company’s share of losses of company accounted for at equity, net 210 109 - d. Finance income: Net change in fair value of financial liabilities designated at fair value through profit or loss (2,205 ) (7,832 ) - Exchange rate differences, net (14 ) - - (2,219 ) (7,832 ) - e. Finance expenses: Issuance expenses related to warrants - 1,204 6 Exchange rate differences, net - 4 3 Losses from remeasurement of investment in financial assets 1,046 770 - Finance expense in respect of leases 9 15 4 Finance expenses from interest and commissions - 21 8 $ 1,055 $ 2,014 $ 21 (*) Reclassified to correlate with common practice in industry and better reflect profit and loss.

Loss Per Share_Ads

Loss Per Share/Ads	12 Months Ended
	Dec. 31, 2023
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, 2023 2022 2021 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 408 (5,883 ) 176 $ (2,592 ) 79 $ (5,789 ) Effect of potential dilutive ordinary shares - - - - - - Diluted loss per share 408 (5,883 ) 176 (2,592 ) 79 (5,789 ) (*) Loss per share retroactively adjusted in these consolidated statements of comprehensive loss to reflect “Reverse Split” (see note 18a). 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, 2023
Operating Segments [Abstract]
OPERATING SEGMENTS	NOTE 23:- OPERATING SEGMENTS The Company applies the principles of IFRS 8, “ Operating Segments The review of the CODM is carried out according to the results of the segment’s activity. His review does not include certain expenses that are not related specifically to the activity of each of the segments. Those expenses are presented as reconciliation between segments operating results to total operating results in financial statements. The Group’s CODM is the CEO of the Company. Year ended December 31, 2023 Drug Online Total Revenues External $ - $ 2,879 $ 2,879 Total - 2,879 2,879 Segment loss (gain) 5,359 414 5,773 Company’s share of losses of company accounted for at equity, net 210 Loss on impairment of intangible asset 1,042 Finance expense (income), net (1,164 ) Tax expense 22 Loss 5,883 Year ended December 31, 2022 Drug Online Total Revenues External $ - $ 1,347 $ 1,347 Total - 1,347 1,347 Segment loss 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 $ - $ - $ - Total - - - Segment loss 5,768 - 5,768 Finance expense (income), net 21 Loss 5,789 As of December 31, 2023 Drug Online Total Segment Assets $ 7,069 $ 4,113 $ 11,182 Segment Liabilities $ 1,441 $ 154 $ 1,595 As of December 31, 2022 Drug Online Total Segment Assets $ 9,664 $ 941 $ 10,605 Segment Liabilities $ 4,021 $ 135 $ 4,156

Transactions and Balances with

Transactions and Balances with Related Parties	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Transactions and Balances with Related Parties [Abstract]
TRANSACTIONS AND BALANCES WITH RELATED PARTIES	NOTE 6:- TRANSACTIONS AND BALANCES WITH RELATED PARTIES a. Balances with related parties: June 30, December 31, Key Other Key Other Current assets $ - $ 15 $ - $ 121 Non-current assets $ - $ 2,554 (*) $ - $ 108 Current liabilities $ 167 $ - $ 95 $ - (*) See note 5. b. Transactions with related parties (not including amounts described in Note 6c): Six months ended Year ended June 30, December 31, 2024 2023 2023 Research and development expenses $ 26 $ - $ 40 Sale of minority interest in subsidiary $ - $ - $ 2,985 (*) (*) Sale of approximately 49% of the outstanding shares of Scisparc Nutraceuticals Inc. to Jeffs’ Brands Holdings Inc. c. Benefits to key management personnel (including directors): Six months ended Year ended June 30, December 31, 2024 2023 2023 Short-term benefits $ 438 $ 585 $ 1,204 Management fees $ 60 $ 80 $ 220 Cost of share-based payment $ 11 $ 54 $ 84 d. On February 23, 2023, the Company entered into an agreement with Jeffs’ Brands Ltd. (“Jeffs’ Brands”) and Jeffs’ Brands Holdings Inc. (“Jeffs’ Holdings”), a newly-formed wholly owned subsidiary of Jeffs’ Brands, in which Jeffs’ Holdings acquired from the Company common stock of SciSparc Nutraceuticals equal to approximately a 49% for a cash consideration of $2,500. In consideration, the Company received from Jeffs’ Brands an additional amount accounting for certain purchase price adjustments related to inventory and working capital. Mr. Oz Adler, the Company’s Chief Executive Officer and Chief Financial Officer, is the chairman of the board of directors of Jeffs’ Brands. e. On March 7, 2022, the Company entered into a cooperation agreement with Clearmind Medicine Inc. (“Clearmind”) in which the Company and Clearmind test and integrate their core technologies with a view to developing novel psychedelic drug candidates (the “Cooperation Agreement”). Dr. Adi Zuloff-Shani, our Chief Technologies Officer, Mr. Amitai Weiss, our President, and Mr. Adler, our Chief Executive Officer and Chief Financial Officer serve as officers and directors of Clearmind. During the six-month period ended June 30, 2024, the Company recognized expenses in respect of the Cooperation Agreement in the amount of $26. f. Mr. 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 assets $ - $ 121 $ - $ - Non-current assets $ - $ 108 $ - $ - Current liabilities $ 95 $ - $ 70 $ 55 b. Transactions with related parties (not including amounts described in Note 24c): Year ended December 31, 2023 2022 2021 Research and development expenses $ 40 $ 208 $ - Sale of minority interest in subsidiary $ 2,985 $ - $ - c. Benefits to key management personnel (including directors): Year ended December 31, 2023 2022 2021 Short-term benefits $ 1,204 $ 1,940 $ 962 Management fees (see also note 25a) $ 220 $ - $ - Cost of share-based payment $ 84 $ 779 $ 43 d. On February 23, 2023, the Company entered into an agreement with Jeffs’ Brands and Jeffs’ Brands Holdings Inc. (“NewCo Inc.”), a newly-formed wholly owned subsidiary of Jeffs’ Brands. Mr. Oz Adler, our Chief Executive Officer and Chief Financial Officer, is the chairman of the board of directors of Jeffs’ Brands (see also note 25a). 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 (the “Cooperation Agreement”). During the years ended December 31, 2023 and 2022, the Company recognized expenses in respect of the Cooperation Agreement in the amount of $40 and $208, respectively. 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 7,692 common shares of Clearmind, representing 9.33% of the outstanding share capital of Clearmind (see also note 8). f. Mr. Amitai Weiss, our chairman of the board of directors, is the chairman of the board of directors of AutoMax (see Note 8b).

Significant Events during the R

Significant Events during the Reporting Period	12 Months Ended
	Dec. 31, 2023
Significant Events during the Reporting Period [Abstract]
SIGNIFICANT EVENTS DURING THE REPORTING PERIOD	NOTE 25:- SIGNIFICANT EVENTS DURING THE REPORTING PERIOD a. On February 23, 2023, the Company entered into an agreement with Jeffs’ Brands and Jeffs’ Brands Holdings Inc. (“NewCo Inc.”), 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 provides management services to SciSparc US 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 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 35,345 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. As of December 31, 2023, the listed share price of Jeff’s Brands on the NASDAQ was $ 3.05, and the Company has recorded a loss in its statements of comprehensive loss of $180 on its investment.

Events After the Reporting Peri

Events After the Reporting Period	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Events After the Reporting Period [Abstract]
EVENTS AFTER THE REPORTING PERIOD	NOTE 11:- EVENTS AFTER THE REPORTING PERIOD a. On July 8, 2024, the Company announced that it signed a non-binding letter of intent (the “LOI”) to spin off its advanced clinical stage pharmaceutical portfolio and its equity stake in SciSparc Nutraceuticals Inc. (collectively, the “Target Assets”). The LOI references a proposed asset and share purchase agreement (the “Asset and Share Purchase Agreement”), the definitive agreement of which is to be negotiated between the Company and Miza III Ventures Inc. (“Miza”) (TSXV: MIZA.P), a publicly traded company on the Toronto Stock Exchange Venture in Canada. The Asset and Share Purchase Agreement is based on the approximate total USD 3.3 million (CAD 4.5 million) enterprise value of Miza, when including its $1,000 cash position, and an approximate $11,600 (CAD 15.8 million) value of SciSparc’s assets. Pursuant to the LOI, SciSparc will sell, assign, convey and transfer to Miza the Target Assets in consideration for 63,300,000 common shares of Miza and up to 48,000,000 Miza contingent rights based on pre-determined milestones. Following the closing of such transaction, SciSparc would hold a controlling interest in Miza, the exact percentage of which is contingent on agreeing definitive terms between the parties. The resulting entity, of which SciSparc will hold a stake in the resulting entity ranging from a minimum of approximately 75% to a maximum of 84.53%, will be active in both the pharmaceutical and supplement sectors. b. From July 16, 2024, through September 17, 2024, the Company has sold 4,817,626 ordinary shares in respect of the SEPA for proceeds of $3,576. c. On August 13, 2024, the Company entered into an exclusive patent license agreement (the “License Agreement”) for the out-licensing of its SCI-160 program (the “Assets”) with Polyrizon Ltd. (the “Licensee”). According to the License Agreement, SciSparc granted the Licensee a royalty-bearing, exclusive, sub-licensable right and license to the Assets (the “License”). In consideration for the License, the Company received and will receive certain shares of the Licensee, reflecting an issue price of $3,000, and royalties from sales related to and income generated from the Assets. Further, the Licensee will pay SciSparc pre-determined fees upon the completion of certain development milestones relating to the Assets. d. On September 26, 2024, the Company signed a non-binding letter of intent (“LOI”) to sell its entire ownership interest in MitoCareX to a publicly-traded company in the United States (“the Purchaser”). SciSparc currently owns 52.73% of the issued and outstanding share capital of MitoCareX. Pursuant to the terms of the LOI, initially, in exchange for transferring and selling to the Purchaser a number of ordinary shares of MitoCareX that constitute 27% of the Company’s ownership in MitoCareX, SciSparc will receive in cash consideration of $700. Subsequent to this first phase, SciSparc will transfer to the Purchaser the remaining 73% of its ownership stake in MitoCareX in exchange for a certain number of shares based on the valuation of the Purchaser equal to $8,000 and a valuation of MitoCareX equal to $5,000 (the latter of which includes the $700 in cash consideration for SciSparc’s shares described above). The LOI also includes provisions for additional milestones that, upon achievement, could increase the consideration paid by the Purchaser to SciSparc from $5,000 to $7,000. The details of the full terms of this transaction are subject to negotiation and execution of definitive agreements.	NOTE 26:- EVENTS AFTER THE REPORTING DATE On January 21, 2024, the Company entered into a Standby Equity Purchase Agreement (“SEPA”), as amended on February 26, 2024, with YA II PN, LTD (“YA”), which provided for the sale of up to $20,000 of the Company’s Ordinary Shares (the “Advance Shares”). Of the $20,000 eligible to be sold pursuant to the SEPA, or the Commitment Amount, Company has sold 925,159 ordinary shares as of the issuance date of these financial statements. The Advance Shares to be purchased or purchased by YA pursuant to the SEPA are for a share price of 97% of the market price, which is defined as the lowest daily volume weighted average price of the Ordinary Shares during the three consecutive trading days commencing on the trading day immediately following the delivery of an advance notice to YA. In connection with the SEPA, the Company may request pre-paid advances of the Commitment Amount, in an amount up to $5,000, each a Pre-Paid Advance. Each Pre-Paid Advance will be evidenced by a promissory note, each, a Promissory Note. Each Promissory Note will fully mature 24-months following its issuance and shall accrue interest on the outstanding principal balance thereon at a rate of 5% per annum, increasing to 18% per annum upon an Event of Default (as defined in the Promissory Note). Beginning 150 days after the issuance of a Promissory Note, the Company shall pay to YA a monthly installment payment of 10% of the original principal amount of the Promissory Note and accrued interest, payable in cash or by submitting an advance notice, where YA will offset the amount due to be paid to us under such notice against an equal amount of the monthly installment amount, at the Company’s option. If the Company elects to pay in cash, the installment amount shall also include a payment premium in the amount of 5% of the principal amount of the installment payment. The Promissory Note contains the Company’s customary representations and warranties and Events of Default. In addition, pursuant to the SEPA, the Company issued to YA an aggregate of 55,293 of its Ordinary Shares, or the Commitment Shares, in satisfaction of payment of the commitment fee of $200. YA will pay all brokerage fees and commissions and similar expenses in connection with the offer and sale of Ordinary Shares by YA pursuant to the SEPA The Company will pay the expenses (except brokerage fees and commissions and similar expenses) incurred to register under the Securities Act the offer and sale of the Ordinary Shares pursuant to the SEPA by YA.

Warrants

Warrants	6 Months Ended
	Jun. 30, 2024
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 $68.38 per ordinary share. The June 2022 Warrants were exercisable upon issuance and will expire seven years from the date of issuance. General Overview of Valuation Approaches used in the Valuation: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Economic methodology: The June 2022 Warrants’ fair value was calculated using the Black–Scholes option pricing model, which takes into account the parameters as disclosed below for each period valuated, in which a valuation was performed at (i) the issuance date, and (ii) each reporting date with the following assumptions: December 31, June 30, Dividend yield (%) 0 0 Expected volatility (%) 72 72 Risk-free interest rate (%) 3.872 4.324 Underlying share price ($) 4.88 0.80 Exercise price ($) 68.38 68.38 Warrants fair value ($) 192 4 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, 2024, and 2023, the Company recorded finance income from the change in fair value of the June 2022 Warrants in the amount of $188 and $1,023, respectively.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
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 accounted for using the equity method	h. 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	i. 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	j. 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	k. 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	l. 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	m. 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	n. 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	o. 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	p. 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	q. 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	r. 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	s. 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	t. 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	u. 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, “Disclosure of Accounting Policies	v. Amendment to IAS 1, “Disclosure of Accounting Policies”: In February 2021, the IASB issued an amendment to IAS 1, “Presentation of Financial Statements” (“the Amendment”), which replaces the requirement to disclose ’significant’ accounting policies with a requirement to disclose ‘material’ accounting policies. One of the main reasons for the Amendment is the absence of a definition of the term ’significant’ in IFRS whereas the term ‘material’ is defined in several standards and particularly in IAS 1. The Amendment is applicable for annual periods beginning on January 1, 2023. The application of the above Amendment had an effect on the disclosures of the Company’s accounting policies, but did not affect the measurement, recognition or presentation of any items in the Company’s consolidated financial statements.
Amendment to IAS 8, “Accounting Policies, Changes to Accounting Estimates and Errors”	w. 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.
Inventories	x. Inventories Inventories are stated at the lower of cost and or market based on net realizable value. Inventories are adjusted for estimated excess and obsolescence and written down to net realizable value based upon estimates of future demand, technology developments, and market conditions. Cost is determined in accordance with first-in, first-out Method (“FIFO”) and the cost of inventory includes shipment and freight costs.
Inventories	y. Revenue recognition The Company sells products directly to customers mainly through its online Amazon stores. Under the Company’s standard contract terms, customers have a right of return within 30 until 90 days. For contracts with rights of return, the Company recognizes revenue based on the amount of the consideration which the Company expects to receive for products which it is highly probable that a significant revenue reversal will not subsequently occur. The Company recognizes a refund liability for consideration received or receivable if it expects to refund some or all of the consideration to the customer. At the end of each reporting period, the Company updates its estimates of expected product returns and adjusts the refund liabilities with a corresponding adjustment in revenues. As of December 31, 2022, the allowance for returns was immaterial. The refund liability is recorded as a decrease in revenues against other payables. A right of return asset and corresponding adjustment to cost of sales is also recognized for the right to recover the goods from the customer. In certain contracts, the Company evaluates the nature of its promise to the customer and determines whether it is a principal or agent for each contract. In determining the nature of its promise to the customer, the Company evaluates whether it is appropriate to recognize revenues on a gross or net basis based upon its evaluation of whether the Company obtains control of the specified goods by considering if it is primarily responsible for fulfillment of the promise, has inventory risk, and has the latitude in establishing pricing and selecting suppliers, among other factors. Based on its evaluation of these factors, management has determined that it is the principal in these arrangements; therefore, sales are recorded on a gross basis.
Cost of sales	z. Cost of sales In accordance with Amazon’s terms of use, the Company is obligated to pay to Amazon incremental costs, such as sales fulfillment commissions which are contingent on making binding sales. Sales commissions would not have been incurred if the contract had not been obtained. Cost of sales primarily consists of expenses related to Amazon’s commissions, storage costs and freight.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
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 -

Cash (Tables)

Cash (Tables)	12 Months Ended
	Dec. 31, 2023
Cash [Abstract]
Schedule of Cash	December 31, 2023 2022 Cash for immediate withdrawal - in USD $ 1,866 $ 3,443 Cash for immediate withdrawal - in NIS 210 131 $ 2,076 $ 3,574

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory [Abstract]
Schedule of Inventory	December 31, 2023 2022 Goods in transit $ 73 $ 198 Finished goods 669 470 $ 742 $ 668

Other Accounts Receivable (Tabl

Other Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2023
Other Accounts Receivable [Abstract]
Schedule of Other Accounts Receivable	December 31, 2023 2022 Government authorities $ 62 $ 45 Other receivables 203 46 Prepaid expenses 275 40 $ 540 $ 131

Investment in Associates (Table

Investment in Associates (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Investment in Associates [Abstract]
Schedule of Fair Value of the Investment	The table below summarizes the fair value of the investment in MitoCareX: Balance at January 1, 2023 $ 591 Investment following achievement of first milestone 400 Equity losses from investment in MitoCareX (210 ) Balance at December 31, 2023 781 Investment following achievement of second milestone 600 Equity losses from investment in MitoCareX (185 ) Balance at June 30, 2024 $ 1,196	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 following achievement of first milestone 400 Equity losses from investment in MitoCareX (210 ) Balance at December 31, 2023 781

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 $ 11 $ - $ 33 $ 78 $ 122 New lease - - - 103 103 Balance at December 31, 2023 11 - 33 181 225 Accumulated depreciation: Balance at January 1, 2023 3 - 3 59 65 Depreciation 3 - 2 47 52 Balance at December 31, 2023 6 - 5 106 117 Depreciated cost at December 31, 2023 5 - 28 75 108 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

Intangible Asset (Tables)

Intangible Asset (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
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, 2023 $ 4,717 Loss on impairment of intangible asset (1,042 ) Depreciation of intangible asset (486 ) Balance at December 31, 2023 3,189 Depreciation of intangible asset (183 ) Balance at June 30, 2024 $ 3,006	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 Loss on impairment of intangible asset (1,042 ) Depreciation of intangible asset (486 ) Balance at December 31, 2023 $ 3,189

Trade Payables (Tables)

Trade Payables (Tables)	12 Months Ended
	Dec. 31, 2023
Trade Payables [Abstract]
Schedule of Trade Payables	December 31, 2023 2022 Accrued expenses $ 538 $ 901 Open debts 264 298 $ 802 $ 1,199

Other Accounts Payable (Tables)

Other Accounts Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Other Accounts Payable [Abstract]
Schedule of Other Accounts Payable	December 31, 2023 2022 Employees and payroll accruals $ 48 $ 102 Accrued vacation 104 77 Other payables 33 14 $ 185 $ 193

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
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, 2024 2023 2023 Unaudited Audited Note USD in thousands Financial assets: Cash and cash equivalents   $ 316 $ 2,081 $ 2,141 Short-term deposits 2,308 - 3,000 Loans to related party 2,448 - - Trade receivables 19 43 22 Government authorities 74 100 62 Other receivables 97 715 203 Investments in financial assets 403 849 659   $ 5,665 $ 3,788 $ 6,087 Financial liabilities: Credit from others   $ - $ - $ 48 Warrants liability 345 1,714 532 Lease liability 64 - 76 Total financial and lease liabilities   $ 409 $ 1,714 $ 656	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, 2023 2022 Financial assets: Cash and restricted deposits $ 2,141 $ 3,634 Short term deposits 3,000 - Government authorities 62 45 Other receivables 203 46 Investments in financial assets 659 591 Total financial assets at amortized cost 6,065 4,316 Financial liabilities: Credit from others 48 102 Warrants liability 532 2,737 Lease liability 76 27 Total financial and lease liabilities $ 656 $ 2,866 Carrying amount Fair Value December 31, December 31, 2023 2023 Level 1 Level 2 Level 3 Cash and restricted deposits $ 2,141 $ - $ - $ 2,141 Short term deposits 3,000 - - 3,000 Government authorities 62 - - 62 Other receivables 203 - - 203 Investments in financial assets 659 $ - $ - $ 659 Total financial assets at amortized cost $ 6,065 $ - $ - $ 6,065 Credit from others $ 48 $ - $ - $ 48 Warrants liability 532 - - 532 Lease liability 76 - - 76 Total financial and lease liabilities $ 656 $ - $ $ 656 Carrying amount Fair Value December 31, December 31, 2023 2023 Level 1 Level 2 Level 3 Cash and restricted deposits $ 3,634 $ - $ - $ 3,634 Short term deposits - - - - Government authorities 45 - - 45 Other receivables 46 - - 46 Investments in financial assets 591 $ - $ - $ 591 Total financial assets at amortized cost $ 4,316 $ - $ - $ 4,316 Credit from others $ 102 $ - $ - $ 102 Warrants liability 2,737 - - 2,737 Lease liability 27 - - 27 Total financial and lease liabilities $ 2,866 $ - $ $ 2,866
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 72 122.01 Risk-free interest rate (%) 3.84 4.00 0.38 Underlying Share Price ($) 4.88 19.66 11.18 Exercise price ($) 637 637 637 Warrants fair value ($) 0 0 0.36

Employee Benefit Liabilities (T

Employee Benefit Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Employee Benefit Liabilities [Abstract]
Schedule of Defined Contribution Plans	These contributions and contributions for compensation represent defined contribution plans. Year ended December 31, 2023 2022 2021 Expenses in respect of defined contribution plans $ 105 $ 115 $ 98

Equity (Tables)

Equity (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Schedule of Share Capital	Composition of share capital as of June 30, 2024, June 30, 2023, and December 31, 2023: June 30, 2024 December 31, 2023 June 30, 2023 Authorized Issued and Authorized Issued and Authorized Issued and Number of shares Ordinary shares, no par value 75,000,000 3,586,104 75,000,000 706,683 75,000,000 282,782	Composition of share capital: December 31, 2023 December 31, 2022 Authorized Issued and outstanding Authorized Issued and outstanding Number of shares Ordinary shares 75,000,000 706,683 75,000,000 261,494
Schedule of Issued and Outstanding Share Capital	Issued and outstanding share capital: Number of Balance at January 1, 2024 706,683 Issuance of share capital – in respect of Standby Equity Purchase Agreement (Note 6j) 980,452 Shares issued to consultants (Note 6e) 5,869 Issuance of share in respect of exercise of pre-funded October 2023 Warrants (Note 6i) 1,893,100 Balance at June 30, 2024 3,586,104	Issued and outstanding share capital: Number of shares Balance at January 1, 2023 261,494 Issuance of share capital – in respect of investment in affiliate (Note 18f) 13,858 Share issued to a consultant (Note 19(a)(5)) 7,942 Issuance of share capital – in respect of shelf prospectus 296 Issuance of share capital – in respect of August 2023 financing round (Note 18i) 237,500 Issuance of share capital – in respect of rounding errors 2,688 Issuance of share capital – in respect of October 2023 financing round (Note 18j) 182,905 Balance at December 31, 2023 706,683
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, December 31, Dividend yield (%) 0 0 Expected volatility (%) 72 72 Risk-free interest rate (%) 3.872 3.97 Underlying share price ($) 4.88 19.656 Exercise price ($) 68.38 68.38 Warrants fair value ($) 192 2,396

Share-Based Payment Transacti_2

Share-Based Payment Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022 and 2021, 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, 2023 2022 2021 Research and development expenses $ 34 $ 264 $ 27 General and administrative expenses 68 633 16 $ 102 $ 897 $ 43
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 2,031.12 4,004 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 10, January 3, Underlying ordinary share price 129.74 174.98 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, 2023, and 2022: Number of Weighted USD 2023: Share Options outstanding at the beginning of the year 7,060 166.14 Share Options cancelled during the year (47 ) 144.55 Share Options outstanding at the end of the year 7,013 166.28 Share Options exercisable at the end of the year 5,869 165.58 2022: Share Options outstanding at the beginning of the year 209 $ 76.70 Share Options granted during the year 6,851 169 Share Options outstanding at the end of the year 7,060 166.14 Share Options exercisable at the end of the year 4,141 163.80

Revenues and Cost of Revenues (

Revenues and Cost of Revenues (Tables)	12 Months Ended
	Dec. 31, 2023
Revenues and Cost of Revenues [Abstract]
Schedule of Cost of Sales and Gross Profit	The following table discloses the breakdown of our revenues, cost of sales and gross profit for the periods set forth below: Year ended December 31, 2023 2022(*) 2021 Cost of goods sold Amazon fees $ $ - $ - Purchased goods 672 301 - Storage - - Freight 11 21 - 683 322 - (*) Reclassified to correlate with common practice in industry and better reflect profit and loss.

Additional Information to the_2

Additional Information to the Items of Profit or Loss (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
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 2024 2023 2023 Unaudited Audited USD in thousands a. Research and development expenses: Wages and related expenses $ 224 $ 202 $ 392 Share-based payment 8 23 34 Clinical studies 117 145 254 Regulatory, professional and other expenses 386 366 719 Research and preclinical studies 100 45 101 Chemistry and formulations 6 - 141 841 781 1,641 b. General and administrative expenses: Wages and related expenses 311 217 415 Share-based payment 8 45 68 Professional and directors’ fees 1,670 1,366 2,594 Business development expenses 53 38 86 Office maintenance, rent and other expenses 68 48 110 Investor relations and business expenses 57 310 369 Wellution operating expenses 101 107 145 Amazon fees 297 686 1,042 Regulatory expenses 67 104 202 $ 2,632 $ 2,921 5,031	Year ended December 31, 2023 2022 2021 a. Research and development expenses: Wages and related expenses $ 392 $ 436 $ 357 Share-based payment 34 264 27 Regulatory, professional and other expenses 719 750 934 Research and preclinical studies 101 703 165 Clinical studies 254 369 172 Chemistry and formulations 141 281 335 1,641 2,803 1,990 b. General and administrative expenses: Wages and related expenses 415 437 256 Share-based payment 68 633 16 Amazon fees 1,042 424 - Storage 145 90 Professional and directors’ fees 2,594 2,499 2,417 Business development expenses 86 161 5 Regulatory expenses 202 162 165 Office maintenance, rent and other expenses 110 (*)80 135 Investor relations and business expenses 369 1,486 784 5,031 5,972 3,778 c. Other expenses: Company’s share of losses of company accounted for at equity, net 210 109 - d. Finance income: Net change in fair value of financial liabilities designated at fair value through profit or loss (2,205 ) (7,832 ) - Exchange rate differences, net (14 ) - - (2,219 ) (7,832 ) - e. Finance expenses: Issuance expenses related to warrants - 1,204 6 Exchange rate differences, net - 4 3 Losses from remeasurement of investment in financial assets 1,046 770 - Finance expense in respect of leases 9 15 4 Finance expenses from interest and commissions - 21 8 $ 1,055 $ 2,014 $ 21 (*) Reclassified to correlate with common practice in industry and better reflect profit and loss.

Loss Per Share_Ads (Tables)

Loss Per Share/Ads (Tables)	12 Months Ended
	Dec. 31, 2023
Loss Per Share/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, 2023 2022 2021 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 408 (5,883 ) 176 $ (2,592 ) 79 $ (5,789 ) Effect of potential dilutive ordinary shares - - - - - - Diluted loss per share 408 (5,883 ) 176 (2,592 ) 79 (5,789 ) (*) Loss per share retroactively adjusted in these consolidated statements of comprehensive loss to reflect “Reverse Split” (see note 18a).

Operating Segments (Tables)

Operating Segments (Tables)	12 Months Ended
	Dec. 31, 2023
Operating Segments [Abstract]
Schedule of Operating Segments	The Group’s CODM is the CEO of the Company. Year ended December 31, 2023 Drug Online Total Revenues External $ - $ 2,879 $ 2,879 Total - 2,879 2,879 Segment loss (gain) 5,359 414 5,773 Company’s share of losses of company accounted for at equity, net 210 Loss on impairment of intangible asset 1,042 Finance expense (income), net (1,164 ) Tax expense 22 Loss 5,883 Year ended December 31, 2022 Drug Online Total Revenues External $ - $ 1,347 $ 1,347 Total - 1,347 1,347 Segment loss 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 $ - $ - $ - Total - - - Segment loss 5,768 - 5,768 Finance expense (income), net 21 Loss 5,789 As of December 31, 2023 Drug Online Total Segment Assets $ 7,069 $ 4,113 $ 11,182 Segment Liabilities $ 1,441 $ 154 $ 1,595 As of December 31, 2022 Drug Online Total Segment Assets $ 9,664 $ 941 $ 10,605 Segment Liabilities $ 4,021 $ 135 $ 4,156

Transactions and Balances wit_2

Transactions and Balances with Related Parties (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Transactions and Balances with Related Parties [Abstract]
Schedule of Balances with Related Parties	Balances with related parties: June 30, December 31, Key Other Key Other Current assets $ - $ 15 $ - $ 121 Non-current assets $ - $ 2,554 (*) $ - $ 108 Current liabilities $ 167 $ - $ 95 $ - (*) See note 5.	Balances with related parties: December 31, December 31, Key Other Key Other Current assets $ - $ 121 $ - $ - Non-current assets $ - $ 108 $ - $ - Current liabilities $ 95 $ - $ 70 $ 55
Schedule of Transactions with Related Parties	Transactions with related parties (not including amounts described in Note 6c): Six months ended Year ended June 30, December 31, 2024 2023 2023 Research and development expenses $ 26 $ - $ 40 Sale of minority interest in subsidiary $ - $ - $ 2,985 (*) (*) Sale of approximately 49% of the outstanding shares of Scisparc Nutraceuticals Inc. to Jeffs’ Brands Holdings Inc.	Transactions with related parties (not including amounts described in Note 24c): Year ended December 31, 2023 2022 2021 Research and development expenses $ 40 $ 208 $ - Sale of minority interest in subsidiary $ 2,985 $ - $ -
Schedule of Benefits to Key Management Personnel	Benefits to key management personnel (including directors): Six months ended Year ended June 30, December 31, 2024 2023 2023 Short-term benefits $ 438 $ 585 $ 1,204 Management fees $ 60 $ 80 $ 220 Cost of share-based payment $ 11 $ 54 $ 84	Benefits to key management personnel (including directors): Year ended December 31, 2023 2022 2021 Short-term benefits $ 1,204 $ 1,940 $ 962 Management fees (see also note 25a) $ 220 $ - $ - Cost of share-based payment $ 84 $ 779 $ 43

Warrants (Tables)

Warrants (Tables)	6 Months Ended
	Jun. 30, 2024
Warrants [Abstract]
Schedule of 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 30, Dividend yield (%) 0 0 Expected volatility (%) 72 72 Risk-free interest rate (%) 3.872 4.324 Underlying share price ($) 4.88 0.80 Exercise price ($) 68.38 68.38 Warrants fair value ($) 192 4

General (Details)

General (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
General [Abstract]
Accumulated deficit	$ (72,133)	$ (66,449)	$ (68,691)	$ (63,569)
Cash and cash equivalents	252	2,081	2,076	3,574	$ 6,875	$ 1,946
Operating loss	(3,679)	(2,932)	(5,883)	(2,592)	(5,789)
Cash flows from operating activities	$ (2,197)	$ (3,233)	$ (5,887)	$ (7,917)	$ (5,061)

Significant Accounting Polici_3

Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2023
Significant Accounting Policies [Line Items]
Operating term	1 year

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, 2023 USD ($)
Lab equipment [Member]
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]
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]
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]
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]
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]
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]
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]
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]
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]
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	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash (Details) - Schedule of Cash [Line Items]
Cash for immediate withdrawal	$ 252	$ 2,076	$ 2,081	$ 3,574	$ 6,875	$ 1,946
USD [Member]
Cash (Details) - Schedule of Cash [Line Items]
Cash for immediate withdrawal		1,866		3,443
NIS [Member]
Cash (Details) - Schedule of Cash [Line Items]
Cash for immediate withdrawal		$ 210		$ 131

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Inventory - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Schedule of Inventory [Abstract]
Goods in transit		$ 73		$ 198
Finished goods		669		470
Total Inventory	$ 415	$ 742	$ 660	$ 668

Other Accounts Receivable (Deta

Other Accounts Receivable (Details) - Schedule of Other Accounts Receivable - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Schedule of Other Accounts Receivable [Abstract]
Government authorities		$ 62		$ 45
Other receivables	$ 97	203	$ 715	46
Prepaid expenses		275		40
Other accounts receivable	$ 298	$ 540	$ 815	$ 131

Investment in Associates (Detai

Investment in Associates (Details)

12 Months Ended

Mar. 11, 2024 USD ($)

Nov. 25, 2023 USD ($)

Feb. 17, 2023 USD ($)

Mar. 31, 2022 USD ($)

Mar. 10, 2022 USD ($)

Nov. 29, 2020 USD ($)

May 15, 2020 USD ($) shares

May 15, 2020 ₪ / shares shares

Dec. 31, 2023 USD ($) shares

Dec. 31, 2022 USD ($)

Jun. 30, 2024 USD ($)

Jun. 30, 2023 USD ($)

Investment in Associates [Line Items]

Ownership percentage

46%

Percentage of issued and outstanding share capital

35%

Fair market value

$ 351,000

Transaction costs

$ 51,000

Investment from shareholders

$ 30,000

Issued and outstanding shares percentage

1%

Fair value of Investment

Initial investment amount

$ 700,000

Ownership percentage

4.99%

Additional installment

$ 600,000

Installment paid

$ 600

$ 600,000

Equity losses from the investment

$ 210,000

$ 109,000

Initial investment amount

700,000

Bottom of range [member]

Investment in Associates [Line Items]

Ownership percentage

41.92%

Ownership percentage

41.92%

Top of range [member]

Investment in Associates [Line Items]

Ownership percentage

52.73%

Ownership percentage

52.73%

Evero [Member]

Investment in Associates [Line Items]

Ordinary shares sold (in Shares) | shares

5,952,469

5,952,469

Ordinary shares par value (in New Shekels per share) | ₪ / shares

₪ 0.01

Percentage of issued and outstanding share capital

15%

Duly executed share transfer deed for ordinary shares (in Shares) | shares

9,577

Additional investment

$ 600

Capital Point [Member]

Investment in Associates [Line Items]

Ordinary shares sold (in Shares) | shares

176,470

176,470

Ordinary shares par value (in New Shekels per share) | ₪ / shares

₪ 1

Coeruleus [Member]

Investment in Associates [Line Items]

Percentage of issued and outstanding share capital

11%

MitoCare X Bio Ltd [Member]

Investment in Associates [Line Items]

Additional investment

$ 1,000,000

Ownership percentage

50.01%

Additional investment

$ 1,000,000

MitoCare X Bio Ltd [Member] | Bottom of range [member]

Investment in Associates [Line Items]

Ownership percentage

31.48%

Ownership percentage

31.48%

MitoCare X Bio Ltd [Member] | Top of range [member]

Investment in Associates [Line Items]

Ownership percentage

41.92%

Ownership percentage

41.92%

MitoCareX [Member]

Investment in Associates [Line Items]

Initial investment amount

$ 700,000

Additional investment

$ 600,000

$ 400,000

Outstanding shares

31.48%

Equity losses from the investment

210,000

$ 109,000

Initial investment amount

$ 700,000

Additional investment

$ 600,000

$ 400,000

Ownership percentage

31.48%

Equity losses from the investment

$ 185

$ 98

Capital Point Warrant [Member]

Investment in Associates [Line Items]

Purchase of ordinary shares

$ 340,000

Investment in Associates (Det_2

Investment in Associates (Details) - Schedule of Fair Value of the Investment - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Fair Value of the Investment [Abstract]
Balance at beginning	$ 591
Investment date March 31, 2022		700
Equity losses from investment in MitoCareX	(210)	(109)
Balance at ending	781	$ 591
Investment following achievement of first milestone	$ 400

Investment in Financial Assets

Investment in Financial Assets (Details) ₪ / shares in Units, $ / shares in Units, ₪ in Thousands, $ in Thousands

6 Months Ended

12 Months Ended

Sep. 05, 2024 USD ($)

Jun. 09, 2024 USD ($)

Jan. 31, 2024

Jun. 25, 2023 USD ($)

Jun. 25, 2023 USD ($) ₪ / shares

Nov. 17, 2022 USD ($) shares

Jun. 30, 2024 USD ($) shares

Jun. 30, 2023 USD ($) shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) shares

Dec. 31, 2021 USD ($)

Jun. 30, 2024 ₪ / shares

Jan. 16, 2024 USD ($)

Aug. 18, 2023 $ / shares

Jun. 25, 2023 ILS (₪) ₪ / shares

Sep. 15, 2022 $ / shares

Mar. 19, 2020

Investment in Financial Assets [Line Items]

Investment amount

$ 1,500

Received shares (in Shares) | shares

230,769

Share capital percentage

51%

9.33%

Common shares (in Shares) | shares

3,586,104

282,782

706,683

261,494

Share price | (per share)

₪ 0.384

$ 2.81

Comprehensive loss

$ 158

$ 727

$ 771

Cash

$ 689

₪ 689

$ 4,540

4,540

Par value, per share (in New Shekels per share) | (per share)

₪ 0.213

₪ 0.05

Price Per Share (in New Shekels per share) | ₪ / shares

₪ 0.5

Comprehensive loss

246

5,773

8,287

$ 5,768

Interest rate percentage

12%

Financing amount

323

$ 1,024

2,219

$ 7,832

Additional loan

$ 1,000

Loan amount

2,400

Repayment amount

4,250

Accrued interest

$ 2,448

Finder fee percentage

47.49%

Outstanding, percentage

52.51%

Top of range [member]

Investment in Financial Assets [Line Items]

Common shares (in Shares) | shares

230,769

Bottom of range [member]

Investment in Financial Assets [Line Items]

Common shares (in Shares) | shares

7,692

AutoMax Motors Ltd [Member]

Investment in Financial Assets [Line Items]

Par value, per share (in New Shekels per share) | ₪ / shares

₪ 0.5

Bridge Loans [Member]

Investment in Financial Assets [Line Items]

Loan received

$ 1,400

Interest rate percentage

7%

Loan amount

$ 2,400

AutoMax Acquisition [Member]

Investment in Financial Assets [Line Items]

Interest rate percentage

9%

AutoMax [Member]

Investment in Financial Assets [Line Items]

Financing amount

$ 4,250

Israel [Member]

Investment in Financial Assets [Line Items]

Cash | ₪

₪ 2,500

Scenario Forecasts [Member]

Investment in Financial Assets [Line Items]

Additional loan

$ 1,850

Scenario Forecasts [Member] | Bridge Loans [Member]

Investment in Financial Assets [Line Items]

Loan amount

$ 4,250

Leases (Details)

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

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of property, plant and equipment [Abstract]
Depreciation expense	$ 52	$ 43	$ 32

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cost:
Cost, Beginning balance	$ 122	$ 114
New lease	103
Purchases		8
Cost, Ending balance	225	122
Accumulated depreciation:
Accumulated depreciation, Beginning balance	65	22
Depreciation	52	43
Accumulated depreciation, Ending balance	117	65
Depreciated cost	108	57
Computers [Member]
Cost:
Cost, Beginning balance	11	7
New lease
Purchases		4
Cost, Ending balance	11	11
Accumulated depreciation:
Accumulated depreciation, Beginning balance	3	1
Depreciation	3	2
Accumulated depreciation, Ending balance	6	3
Depreciated cost	5	8
Lab equipment [Member]
Cost:
Cost, Beginning balance
New lease
Purchases
Cost, Ending balance
Accumulated depreciation:
Accumulated depreciation, Beginning balance
Depreciation
Accumulated depreciation, Ending balance
Depreciated cost
Office furniture and equipment [Member]
Cost:
Cost, Beginning balance	33	29
New lease
Purchases		4
Cost, Ending balance	33	33
Accumulated depreciation:
Accumulated depreciation, Beginning balance	3	1
Depreciation	2	2
Accumulated depreciation, Ending balance	5	3
Depreciated cost	28	30
Leasehold improvements [Member]
Cost:
Cost, Beginning balance	78	78
New lease	103
Purchases
Cost, Ending balance	181	78
Accumulated depreciation:
Accumulated depreciation, Beginning balance	59	20
Depreciation	47	39
Accumulated depreciation, Ending balance	106	59
Depreciated cost	$ 75	$ 19

Intangible Asset (Details)

Intangible Asset (Details) - USD ($)		6 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jun. 25, 2023
Intangible Asset [Abstract]
Cash payments		$ 4,540,000		$ 4,540,000			$ 689,000
Exceeds amount				1,120,000
Purchase costs				321,000
Warrants to purchase		$ 15,000,000		$ 15,000,000
Exercise price (in Dollars per share)		$ 7		$ 7
Exercise period		5 years		5 years
Gross sales	$ 100,000,000
Ordinary shares price closes (in Dollars per share)	$ 10
Amount total		$ 4,861,000		$ 4,861,000
Amortized over period		10 years		10 years
Impairment to its intangible asset				$ 1,042,000
Revenue term				8 years 8 months 12 days
Growth rate, percentage				13.80%
Long term, percentage				2%
Discount rate, percentage				20.60%
Intangible asset		183	$ 243	$ 486,000	$ 144,000
Purchase costs		$ 321

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, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Fair Value of the Intangible Asset [Abstract]
Balance at beginning	$ 3,189	$ 4,717	$ 4,717
Purchase date September 30, 2022				4,861
Depreciation of intangible asset			(486)	(144)
Balance at ending	3,006	4,474	3,189	4,717
Loss on impairment of intangible asset			$ (1,042)

Trade Payables (Details) - Sche

Trade Payables (Details) - Schedule of Trade Payables - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Schedule of Trade Payables [Abstract]
Accrued expenses		$ 538		$ 901
Open debts		264		298
Trade payables	$ 1,164	$ 802	$ 1,247	$ 1,199

Other Accounts Payable (Details

Other Accounts Payable (Details) - Schedule of Other Accounts Payable - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Schedule of Other Accounts Payable [Abstract]
Employees and payroll accruals		$ 48		$ 102
Accrued vacation		104		77
Other payables		33		14
Other accounts payable	$ 253	$ 185	$ 153	$ 193

Financial Instruments (Details)

Financial Instruments (Details) $ / shares in Units, $ in Thousands	Mar. 19, 2020 USD ($) $ / shares shares
Financial Instruments [Line Items]
Cash paid for principal amount	$ 350
Purchase price	$ 315
Issued of warrant (in Shares) | shares	1,538
Maturity date	Mar. 23, 2021
Interest rate	12%
Initial conversion price (in Dollars per share) | $ / shares	$ 0.35
Conversion price	70%
Ordinary share exercise price (in Dollars per share) | $ / shares	$ 0.35
Private Placement [Member]
Financial Instruments [Line Items]
Cash paid for principal amount	$ 220
Issued of warrant (in Shares) | shares	12,088
Purchase price	$ 5,148

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of Financial Assets and Financial Liabilities - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Financial assets:
Cash and restricted deposits		$ 2,141		$ 3,634
Short term deposits	$ 2,308	3,000
Government authorities	74	62	100	45
Other receivables	97	203	715	46
Investments in financial assets	403	659	849	591
Total financial assets at amortized cost		6,065		4,316
Financial liabilities:
Credit from others		48		102
Warrants liability	345	532	1,714	2,737
Lease liability	64	76		27
Total financial and lease liabilities	$ 409	656	$ 1,714	2,866
Carrying amount [Member]
Financial assets:
Cash and restricted deposits		2,141		3,634
Short term deposits		3,000
Government authorities		62		45
Other receivables		203		46
Investments in financial assets		659		591
Total financial assets at amortized cost		6,065		4,316
Financial liabilities:
Credit from others		48		102
Warrants liability		532		2,737
Lease liability		76		27
Total financial and lease liabilities		656		2,866
Level 1 [Member]
Financial assets:
Cash and restricted deposits
Short term deposits
Government authorities
Other receivables
Investments in financial assets
Total financial assets at amortized cost
Financial liabilities:
Credit from others
Warrants liability
Lease liability
Total financial and lease liabilities
Level 2 [Member]
Financial assets:
Cash and restricted deposits
Short term deposits
Government authorities
Other receivables
Investments in financial assets
Total financial assets at amortized cost
Financial liabilities:
Credit from others
Warrants liability
Lease liability
Level 3 [Member]
Financial assets:
Cash and restricted deposits		2,141		3,634
Short term deposits		3,000
Government authorities		62		45
Other receivables		203		46
Investments in financial assets		659		591
Total financial assets at amortized cost		6,065		4,316
Financial liabilities:
Credit from others		48		102
Warrants liability		532		2,737
Lease liability		76		27
Total financial and lease liabilities		$ 656		$ 2,866

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of Warrants Fair Value Using Black–Scholes OPM - $ / shares	1 Months Ended	12 Months Ended
	Mar. 23, 2020	Dec. 31, 2023	Dec. 31, 2022
Schedule of Warrants Fair Value Using Black–Scholes OPM [Line Items]
Dividend yield (%)	0%	0%	0%
Expected volatility (%)	122.01%	72%	72%
Risk-free interest rate (%)	0.38%	3.84%	4%
Underlying Share Price ($)	$ 11.18	$ 4.88	$ 19.66
Exercise price ($)	637	637	637
Warrants fair value ($)	$ 0.36	$ 0	$ 0

Employee Benefit Liabilities (D

Employee Benefit Liabilities (Details) - Schedule of Defined Contribution Plans - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Defined Contribution Plans [Abstract]
Expenses in respect of defined contribution plans	$ 105	$ 115	$ 98

Taxes on Income (Details)

Taxes on Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of income tax [Abstract]
Corporate tax rate	23%	23%	23%
Carryforward tax losses (in Dollars)	$ 62,000

Contingent Liabilities, Commi_2

Contingent Liabilities, Commitments, Claims and Liens (Details) ₪ in Thousands, $ in Thousands					12 Months Ended
	Jul. 27, 2022 USD ($)	Dec. 02, 2021 USD ($)	Nov. 13, 2019 USD ($)	Apr. 11, 2017 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 ILS (₪)
Contingent Liabilities, Commitments, Claims and Liens [Abstract]
Milestone payments, 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
Estimated amount	$ 370	$ 1,385		$ 776
Capital purchase					340,000
Capital warrant					$ 2,750	₪ 10,000,000

Equity (Details)

Equity (Details)														6 Months Ended	12 Months Ended
	Apr. 09, 2024 USD ($) shares	Feb. 26, 2024 USD ($) shares	Jan. 21, 2024 USD ($) shares	Oct. 31, 2023 shares	Oct. 13, 2023 USD ($) $ / shares shares	Aug. 18, 2023 $ / shares shares	Aug. 14, 2023 USD ($) $ / shares shares	Nov. 01, 2022 shares	Sep. 15, 2022 $ / shares shares	Aug. 02, 2022 shares	Jun. 01, 2022 USD ($) $ / shares shares	Mar. 22, 2022 shares	Mar. 04, 2021 USD ($) $ / shares shares	Jun. 30, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 shares	Jul. 01, 2024 shares	Jun. 30, 2024 ₪ / shares shares	Jun. 25, 2023 ₪ / shares	Jun. 30, 2022
Equity [Line Items]
Ordinary shares issued	2,404	3,465				75,000,000	212,500	1,423	75,000,000	923
Par value (in Dollars per share) | (per share)																			₪ 0.213	₪ 0.05
Description of reverse share split						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
Gross proceeds (in Dollars) | $											$ 10,210,000		$ 8,150,000
Issuance of aggregate shares											136,388		44,331
Number of units											12,884		35,242
Units Per share (in Dollars per share) | $ / shares											$ 74.88		$ 18,382
Exercise price (in Dollars per share) | $ / shares														$ 68.38	$ 68.38	$ 68.38
Expire term											7 years		5 years								7 years
Shares issued			925,159												706,683	261,494			3,586,104
Warrants and exercise				1,784,211													385
Purchase price per share (in Dollars per share) | $ / shares							$ 5.2
Aggregate gross proceeds (in Dollars) | $							$ 1,300,000
Gross cash proceeds (in Dollars) | $					$ 5,026,000
Capital ratio						30:1
Services rendered amount (in Dollars) | $	$ 7,000	$ 10													$ 220,000
Purchase sale (in Dollars) | $			$ 20,000,000
Commitment amount (in Dollars) | $			$ 20,000,000											$ 5,000,000
Sale of ordinary shares			925,159
Share price rate			97%
Installment payment, percentage																			10%
Payment for premium percentage														5%
Aggregate shares														55,293
Commitment fee (in Dollars) | $														$ 200,000	$ 200,000
Bottom of range [member]
Equity [Line Items]
Interest rate, percentage																			5%
Top of range [member]
Equity [Line Items]
Interest rate, percentage																			18%
Pre-Funded Warrants [Member]
Equity [Line Items]
Ordinary shares issued							37,500
Number of units											123,504		9,089
Units Per share (in Dollars per share) | $ / shares											$ 73.294		$ 183.794
Exercise price (in Dollars per share) | $ / shares					$ 0.001
Shares issued					1,930,108											123,504
Warrants and exercise																123,504	4,544
Purchase price per share (in Dollars per share) | $ / shares							$ 5.174
Pre-Funded Warrants [Member] | March 2021 Financing Round [Member]
Equity [Line Items]
Shares issued																3,846			1,893,100
Warrants and exercise														1,893,100		3,846
Over Allotment [Member]
Equity [Line Items]
Ordinary shares issued							37,500
Previously Stated [Member]
Equity [Line Items]
Issuance of aggregate shares													44,332
Number of units											12,885		35,243
Units Per share (in Dollars per share) | $ / shares													$ 183.82
Jeffs’ Brands [Member]
Equity [Line Items]
Ordinary shares issued												13,858
Series A Warrants [Member]
Equity [Line Items]
Exercise price (in Dollars per share) | $ / shares													183.82
Shares issued																	4,929	1,784,211
Series B Warrants [Member]
Equity [Line Items]
Exercise price (in Dollars per share) | $ / shares													$ 275.6
June 2022 Warrants [Member]
Equity [Line Items]
Warrants exercise price											68.38										68.38

Equity (Details) - Schedule of

Equity (Details) - Schedule of Share Capital - shares	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Number of shares
Ordinary shares, authorized	75,000,000	75,000,000	75,000,000	75,000,000
Ordinary shares, issued and outstanding	3,586,104	706,683	282,782	261,494

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of Issued and Outstanding Share Capital - shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Issued and Outstanding Share Capital [Abstract]
Balance	706,683	261,494
Issuance of share capital – in respect of investment in affiliate		13,858
Share issued to a consultant	5,869	7,942
Issuance of share capital – in respect of shelf prospectus		296
Issuance of share capital – in respect of August 2023 financing round		237,500
Issuance of share capital – in respect of rounding errors	980,452	2,688
Issuance of share capital – in respect of October 2023 financing round	1,893,100	182,905
Balance	3,586,104	706,683

Equity (Details) - Schedule o_3

Equity (Details) - Schedule of Warrants Fair Value was Calculated Using the Black-Scholes Option Pricing Model - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Warrants Fair Value was Calculated Using the Black-Scholes Option Pricing Model [Abstract]
Dividend yield (%)	0%	0%	0%
Expected volatility (%)	72%	72%	72%
Risk-free interest rate (%)	4.324%	3.872%	3.97%
Underlying share price ($) (in Dollars per share)	$ 0.8	$ 4.88	$ 19.656
Exercise price ($) (in Dollars per share)	$ 68.38	$ 68.38	$ 68.38
Warrants fair value ($) (in Dollars)	$ 4	$ 192	$ 2,396

Share-Based Payment Transacti_3

Share-Based Payment Transactions (Details) - USD ($)			12 Months Ended
	Jan. 15, 2020	Oct. 10, 2019	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2024	Jan. 21, 2024	Dec. 28, 2023	Feb. 10, 2022	Jan. 03, 2022	Mar. 12, 2019
Share-Based Payment Transactions [Line Items]
Issuance of ordinary shares (in Shares)			706,683	261,494	3,586,104	925,159
Ordinary shares granted (in Shares)										45
Exercise price		$ 5,460	$ 169	$ 21,944	$ 68.38				$ 169	$ 10,920
Fair value of share options	$ 1,328.6	$ 2,966.6	$ 5,824,000
Share options granted (in Shares)									6,851
Fair value of share options granted								$ 114.66	$ 158.34
Ordinary shares issued (in Shares)			7,942
Ordinary shares granted discount rate			25%
Fair value of ordinary shares granted (in Dollars)			$ 94
Weighted average remaining contractual life			4 years 10 days	5 years 10 days
2023 Plan [Member]
Share-Based Payment Transactions [Line Items]
Issuance of ordinary shares (in Shares)							10,000,000

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Expenses Due to Share-Based Compensation [Abstract]
Research and development expenses	$ 34	$ 264	$ 27
General and administrative expenses	68	633	16
Total	$ 102	$ 897	$ 43

Share-Based Payment Transacti_5

Share-Based Payment Transactions (Details) - Schedule of Fair Value for Share Options Granted - $ / shares					12 Months Ended
	Feb. 10, 2022	Jan. 03, 2022	Dec. 31, 2019	Oct. 10, 2019	Dec. 31, 2023
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)	$ 129.74	$ 174.98	$ 2,031.12	$ 4,004

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, 2023	Dec. 31, 2022
2023:
Number of Share Options , Share Options outstanding at the beginning of the year	7,060	209
Weighted average exercise price, Share Options outstanding at the beginning of the year	$ 166.14	$ 76.7
Number of Share Options, Share Options granted during the year		6,851
Weighted average exercise price, Share Options granted during the year		$ 169
Number of Share Options, Share Options cancelled during the year	(47)
Weighted average exercise price, Share Options cancelled during the year	$ 144.55
Number of Share Options, Share Options outstanding at the end of the year	7,013	7,060
Weighted average exercise price, Share Options outstanding at the end of the year	$ 166.28	$ 166.14
Number of Share Options, Share Options exercisable at the end of the year	5,869	4,141
Weighted average exercise price, Share Options exercisable at the end of the year	$ 165.58	$ 163.8

Revenues and Cost of Revenues_2

Revenues and Cost of Revenues (Details) - Schedule of Cost of Sales and Gross Profit - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	[1]	Dec. 31, 2021
Schedule of Cost of Sales and Gross Profit [Line Items]
Cost of goods sold	$ 683	$ 322
Amazon fees [Member]
Schedule of Cost of Sales and Gross Profit [Line Items]
Cost of goods sold
Purchased goods [Member]
Schedule of Cost of Sales and Gross Profit [Line Items]
Cost of goods sold	672	301
Storage [Member]
Schedule of Cost of Sales and Gross Profit [Line Items]
Cost of goods sold
Freight [Member]
Schedule of Cost of Sales and Gross Profit [Line Items]
Cost of goods sold	$ 11	$ 21
[1]Reclassified to correlate with common practice in industry and better reflect profit and loss.

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, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
a. Research and development expenses:
Research and development expenses			$ 1,641	$ 2,803		$ 1,990
b. General and administrative expenses:
General and administrative expenses			5,031	5,972		3,778
c. Other expenses:
Company’s share of losses of company accounted for at equity, net			210	109
d. Finance income:
Finance income	$ (323)	$ (1,024)	(2,219)	(7,832)
e. Finance expenses:
Finance expenses	$ 272	$ 877	1,055	2,014		21
Wages and related expenses [Member]
a. Research and development expenses:
Research and development expenses			392	436		357
b. General and administrative expenses:
General and administrative expenses			415	437		256
Share-based payment [Member]
a. Research and development expenses:
Research and development expenses			34	264		27
b. General and administrative expenses:
General and administrative expenses			68	633		16
Regulatory, professional and other expenses [Member]
a. Research and development expenses:
Research and development expenses			719	750		934
Research and preclinical studies [Member]
a. Research and development expenses:
Research and development expenses			101	703		165
Clinical studies [Member]
a. Research and development expenses:
Research and development expenses			254	369		172
Chemistry and formulations [Member]
a. Research and development expenses:
Research and development expenses			141	281		335
Amazon Fees [Member]
b. General and administrative expenses:
General and administrative expenses			1,042	424
Storage [Member]
b. General and administrative expenses:
General and administrative expenses			145	90
Professional and directors’ fees [Member]
b. General and administrative expenses:
General and administrative expenses			2,594	2,499		2,417
Business development expenses [Member]
b. General and administrative expenses:
General and administrative expenses			86	161		5
Regulatory expenses [Member]
b. General and administrative expenses:
General and administrative expenses			202	162		165
Office maintenance, rent and other expenses [Member]
b. General and administrative expenses:
General and administrative expenses			110	80	[1]	135
Investor relations and business expenses [Member]
b. General and administrative expenses:
General and administrative expenses			369	1,486		784
Net change in fair value of financial liabilities designated at fair value through profit or loss [Member]
d. Finance income:
Finance income			(2,205)	(7,832)
Exchange rate differences, net [Member]
d. Finance income:
Finance income			(14)
e. Finance expenses:
Finance expenses				4		3
Issuance expenses related to warrants [Member]
e. Finance expenses:
Finance expenses				1,204		6
Losses from remeasurement of investment in financial assets [Member]
e. Finance expenses:
Finance expenses			1,046	770
Finance expense in respect of leases [Member]
e. Finance expenses:
Finance expenses			9	15		4
Finance expenses from interest and commissions [Member]
e. Finance expenses:
Finance expenses				$ 21		$ 8
[1]Reclassified to correlate with common practice in industry and better reflect profit and loss.

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 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Continuing operations:
Basic loss per share, Weighted number of shares	408,000	176,000	[1]	79,000	[1]
Basic loss per share, Loss (in Dollars)	$ (5,883)	$ (2,592)		$ (5,789)
Effect of potential dilutive ordinary shares, Weighted number of shares			[1]		[1]
Diluted loss per share, Weighted number of shares	408,000	176,000	[1]	79,000	[1]
Diluted loss per share, Loss (in Dollars)	$ (5,883)	$ (2,592)		$ (5,789)
[1]Loss per share retroactively adjusted in these consolidated statements of comprehensive loss to reflect “Reverse Split” (see note 18a).

Operating Segments (Details) -

Operating Segments (Details) - Schedule of Operating Segments - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues
External			$ 2,879	$ 1,347
Total			2,879	1,347
Segment loss (gain)	$ 246		5,773	8,287	5,768
Company’s share of losses of company accounted for at equity, net			210	109
Loss on impairment of intangible asset			1,042
Finance expense (income), net			(1,164)	(5,818)	21
Tax expense			22	14
Loss	$ 3,679	$ 2,932	5,883	2,592	5,789
Segment Assets			11,182	10,605
Segment Liabilities			1,595	4,156
Drug Development [Member]
Revenues
External
Total
Segment loss (gain)			5,359	8,405	5,768
Segment Assets			7,069	9,664
Segment Liabilities			1,441	4,021
Online Sales [Member]
Revenues
External			2,879	1,347
Total			2,879	1,347
Segment loss (gain)			414	(118)
Segment Assets			4,113	941
Segment Liabilities			$ 154	$ 135

Transactions and Balances wit_3

Transactions and Balances with Related Parties (Details) - USD ($) $ in Thousands			6 Months Ended	12 Months Ended
	Feb. 23, 2023	Nov. 17, 2022	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Transactions and Balances with Related Parties (Details) [Line Items]
Recognized expenses				$ 40	$ 208
Outstanding share capital, percentage			49%
Cash consideration	$ 2,500
Cooperation agreement amount			$ 26
Clearmind Medicine Inc [Member]
Transactions and Balances with Related Parties (Details) [Line Items]
Invested amount		$ 1,500
Exchange of common shares (in Shares)		7,692
Outstanding share capital, percentage		9.33%

Transactions and Balances wit_4

Transactions and Balances with Related Parties (Details) - Schedule of Balances with Related Parties - USD ($) $ in Thousands	Jun. 30, 2024		Dec. 31, 2023	Dec. 31, 2022
Key management personnel [Member]
Schedule of Balances with Related Parties [Line Items]
Current assets
Non-current assets
Current liabilities	$ 167		95	70
Other related parties [Member]
Schedule of Balances with Related Parties [Line Items]
Current assets	15		121
Non-current assets	2,554	[1]	108
Current liabilities				$ 55
[1] See note 5.

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Transactions with Related Parties [Abstract]
Research and development expenses	$ 40	$ 208
Sale of minority interest in subsidiary	$ 2,985

Transactions and Balances wit_6

Transactions and Balances with Related Parties (Details) - Schedule of Benefits to Key Management Personnel - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Benefits to Key Management Personnel[Abstract]
Short-term benefits	$ 438	$ 585	$ 1,204	$ 1,940	$ 962
Management fees (see also note 25a)	60	80	220
Cost of share-based payment	$ 11	$ 54	$ 84	$ 779	$ 43

Significant Events during the_2

Significant Events during the Reporting Period (Details) - USD ($)					1 Months Ended	12 Months Ended
	Apr. 09, 2024	Feb. 26, 2024	Jan. 31, 2024	Nov. 17, 2022	Nov. 30, 2023	Dec. 31, 2023	Jun. 30, 2024	Jun. 25, 2023	Feb. 23, 2023
Significant Events During the Reporting Period [Line Items]
Interest percentage									49%
Cash						$ 4,540,000	$ 4,540,000	$ 689,000
Deferred cash payments									$ 489,330,000
Share capital percentage			51%	9.33%
Fee expense					$ 10,000	20,000
Bonus amount						51,000
Management services expenses	$ 7,000	$ 10				220,000
Mutual share exchange amount						$ 288,238,000
Acquired ordinary shares (in Shares)						35,345
Aggregate value						$ 288,238,000
Ownership percentage						4.99%
Listed share price (in Dollars per share)						$ 3.05
Loss on investment						$ 180,000
NewCo Inc. [Member]
Significant Events During the Reporting Period [Line Items]
Cash									$ 2,500,000
Jeffs’ Brands [Member]
Significant Events During the Reporting Period [Line Items]
Acquired ordinary shares (in Shares)						13,858
Adjusted amount of aggregate value						$ 300,000,000

Events After the Reporting Pe_2

Events After the Reporting Period (Details) $ in Thousands, $ in Millions

2 Months Ended

6 Months Ended

12 Months Ended

Sep. 26, 2024 USD ($)

Aug. 13, 2024 USD ($)

Jul. 08, 2024 USD ($) shares

Jul. 08, 2024 CAD ($)

Jan. 21, 2024 USD ($) shares

May 15, 2020

Sep. 17, 2024 USD ($) shares

Jun. 30, 2024 USD ($) shares

Dec. 31, 2023 USD ($) shares

Jul. 08, 2024 CAD ($) shares

Jun. 30, 2023 USD ($)

Dec. 31, 2022 USD ($) shares

Events After the Reporting Date [Line Items]

Proceeds from ordinary shares

$ 20,000

Commitment amount

$ 20,000

Shares issued (in Shares) | shares

925,159

3,586,104

706,683

261,494

Shareprice, percentage

97%

Prepaid advance

$ 5,000

Accrued interest percentage

5%

Increasing per annum

18%

Installment payment percentage

10%

Payment premium percentage

5%

Payment commitment fee

$ 200

$ 200

Assets

$ 10,482

11,182

$ 9,892

$ 10,605

Ownership percentage

46%

Number of shares valuation

$ 340,000

SEPA [Member]

Events After the Reporting Date [Line Items]

Shares issued (in Shares) | shares

55,293

Subsequent Events [Member]

Events After the Reporting Date [Line Items]

Proceeds from ordinary shares

$ 3,576

Royalties

$ 3,000

Subsequent Events [Member] | SEPA [Member]

Events After the Reporting Date [Line Items]

Shares issued (in Shares) | shares

4,817,626

Subsequent Events [Member] | Miza [Member]

Events After the Reporting Date [Line Items]

Shares issued (in Shares) | shares

48,000,000

48,000,000

Enterprise value

$ 3,300

$ 4.5

Cash position

1,000

Subsequent Events [Member] | SciSparc [Member]

Events After the Reporting Date [Line Items]

Assets

$ 11,600

$ 15.8

Subsequent Events [Member] | SciSparc [Member] | Bottom of range [member]

Events After the Reporting Date [Line Items]

Stakeholder's entity range

75%

75%

Subsequent Events [Member] | SciSparc [Member] | Top of range [member]

Events After the Reporting Date [Line Items]

Stakeholder's entity range

84.53%

84.53%

Subsequent Events [Member] | Common shares [Member]

Events After the Reporting Date [Line Items]

Shares issued (in Shares) | shares

63,300,000

63,300,000

Scenario Forecasts [Member]

Events After the Reporting Date [Line Items]

Issued and outstanding shares percentage

52.73%

Ownership percentage

27%

Cash consideration received

$ 700

Number of shares valuation

$ 8,000

Scenario Forecasts [Member] | SciSparc [Member]

Events After the Reporting Date [Line Items]

Ownership percentage

73%

Cash consideration received

$ 700

Scenario Forecasts [Member] | SciSparc [Member] | Bottom of range [member]

Events After the Reporting Date [Line Items]

Consideration paid

5,000

Scenario Forecasts [Member] | SciSparc [Member] | Top of range [member]

Events After the Reporting Date [Line Items]

Consideration paid

7,000

Scenario Forecasts [Member] | MitoCareX [Member]

Events After the Reporting Date [Line Items]

Number of shares valuation

$ 5,000

Investment in Associates (Det_3

Investment in Associates (Details) - Schedule of Fair Value of the Investment - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Fair Value of the Investment [Abstract]
Balance at beginning	$ 781	$ 591
Investment following achievement milestone	600	400
Equity losses from investment in MitoCareX	(185)	(210)
Balance at ending	$ 1,196	$ 781

Intangible Asset (Details) - _2

Intangible Asset (Details) - Schedule of Fair Value of the Intangible Asset - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Fair Value of the Intangible Asset [Abstract]
Balance at beginning	$ 3,189	$ 4,717	$ 4,717
Loss on impairment of intangible asset			(1,042)
Depreciation of intangible asset	(183)		(486)
Balance at ending	$ 3,006	$ 4,474	$ 3,189	$ 4,717

Transactions and Balances wit_7

Transactions and Balances with Related Parties (Details) - Schedule of Balances with Related Parties - USD ($) $ in Thousands	Jun. 30, 2024		Dec. 31, 2023	Dec. 31, 2022
Other related parties [Member]
Transactions and Balances with Related Parties (Details) - Schedule of Balances with Related Parties [Line Items]
Current assets	$ 15		$ 121
Non-current assets	2,554	[1]	108
Current liabilities				55
Key management personnel [Member]
Transactions and Balances with Related Parties (Details) - Schedule of Balances with Related Parties [Line Items]
Current assets
Non-current assets
Current liabilities	$ 167		$ 95	$ 70
[1] See note 5.

Transactions and Balances wit_8

Transactions and Balances with Related Parties (Details) - Schedule of Transactions with Related Parties - Transactions with related parties [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Transactions and Balances with Related Parties (Details) - Schedule of Transactions with Related Parties [Line Items]
Research and development expenses	$ 26		$ 40
Sale of minority interest in subsidiary			$ 2,985	[1]
[1] Sale of approximately 49% of the outstanding shares of Scisparc Nutraceuticals Inc. to Jeffs’ Brands Holdings Inc.

Transactions and Balances wit_9

Transactions and Balances with Related Parties (Details) - Schedule of Benefits to Key Management Personnel - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Benefits to Key Management Personnel[Abstract]
Short-term benefits	$ 438	$ 585	$ 1,204	$ 1,940	$ 962
Management fees	60	80	220
Cost of share-based payment	$ 11	$ 54	$ 84	$ 779	$ 43

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of Financial Assets and Financial Liabilities - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Financial assets:
Cash and cash equivalents	$ 316	$ 2,141	$ 2,081
Short-term deposits	2,308	3,000
Loans to related party	2,448
Trade receivables	19	22	43
Government authorities	74	62	100	45
Other receivables	97	203	715	46
Investments in financial assets	403	659	849	591
Total	5,665	6,087	3,788
Financial liabilities:
Credit from others		48		102
Warrants liability	345	532	1,714	2,737
Lease liability	64	76		27
Total financial and lease liabilities	$ 409	$ 656	$ 1,714	$ 2,866

Warrants (Details)

Warrants (Details) - USD ($) $ / shares in Units, $ in Thousands		6 Months Ended		12 Months Ended
	Jun. 01, 2022	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023	Jan. 03, 2022	Oct. 10, 2019	Mar. 12, 2019
Warrants (Details) [Line Items]
Gross proceeds of private offering	$ 10,210
Issuance aggregate of pre-funded units	136,388
Pre-funded unit	12,884
Pre-funded unit per share	$ 74.88
Exercise price per share		$ 68.38		$ 21,944		$ 169	$ 169	$ 5,460	$ 10,920
Warrants				$ 2,770	$ 2,568
Warrants [member]
Warrants (Details) [Line Items]
Pre-funded unit	123,504
Pre-funded unit per share	$ 73.294
Warrants		$ 188	$ 1,023

Warrants (Details) - Schedule o

Warrants (Details) - Schedule of Fair Value was Calculated using the Black–Scholes Option Pricing Model - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Fair Value Was Calculated Using The Black Scholes Option Pricing Model Abstract
Dividend yield	0%	0%	0%
Expected volatility	72%	72%	72%
Risk-free interest rate	4.324%	3.872%	3.97%
Underlying share price (in Dollars per share)	$ 0.8	$ 4.88	$ 19.656
Exercise price (in Dollars per share)	$ 68.38	$ 68.38	$ 68.38
Warrants fair value (in Dollars)	$ 4	$ 192	$ 2,396

Equity (Details) - Schedule o_4

Equity (Details) - Schedule of Share Capital - shares	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Number of shares
Ordinary shares, authorized	75,000,000	75,000,000	75,000,000	75,000,000
Ordinary shares, issued and outstanding	3,586,104	706,683	282,782	261,494

Equity (Details) - Schedule o_5

Equity (Details) - Schedule of Issued and Outstanding Share Capital - shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Issued and Outstanding Share Capital [Abstract]
Balance	706,683	261,494
Issuance of share capital – in respect of Standby Equity Purchase Agreement (Note 6j)	980,452	2,688
Shares issued to consultants (Note 6e)	5,869	7,942
Issuance of share in respect of exercise of pre-funded October 2023 Warrants (Note 6i)	1,893,100	182,905
Balance	3,586,104	706,683

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	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
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	$ 841	$ 781	$ 1,641	$ 2,803		$ 1,990
General and administrative expenses	2,632	2,921	5,031	$ 5,972	[1]	$ 3,778
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	224	202	392
General and administrative expenses	311	217	415
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	8	23	34
General and administrative expenses	8	45	68
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	117	145	254
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	386	366	719
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	100	45	101
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	6		141
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	1,670	1,366	2,594
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	53	38	86
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	68	48	110
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	57	310	369
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	101	107	145
Amazon 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	297	686	1,042
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	$ 67	$ 104	$ 202
[1]Reclassified to correlate with common practice in industry and better reflect profit and loss.