N2OFF (NITO) 10-K 27 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 22, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-56100
Entity Registrant Name	SAVE FOODS, INC.
Entity Central Index Key	0001789192
Entity Tax Identification Number	26-4684680
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	HaPardes 134 (Meshek Sander)
Entity Address, City or Town	Neve Yarak
Entity Address, Country	IL
Entity Address, Postal Zip Code	4994500
City Area Code	(347)
Local Phone Number	468 9583
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	SVFD
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 8,744,689
Entity Common Stock, Shares Outstanding		4,658,726
Documents Incorporated by Reference [Text Block]	None.
ICFR Auditor Attestation Flag	false
Auditor Name	Somekh Chaikin
Auditor Firm ID	1057
Auditor Location	Tel Aviv, Israel

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 5,700,709	$ 6,750,938
Restricted cash (Note 2D)	50,062	56,674
Accounts receivable, net	192,597	172,630
Inventories	81,706	22,603
Other current assets (Note 3)	247,370	226,252
Total Current assets	6,272,444	7,229,097
Right-of-use asset arising from operating leases (Note 7)	121,855	129,613
Property and equipment, net (Note 4)	97,914	100,944
Funds in respect of employee rights upon retirement		137,625
Total assets	6,492,213	7,597,279
Current Liabilities
Short-term loan from banking institutions		8,390
Accounts payable	419,814	539,360
Other liabilities (Note 5)	295,035	383,554
Total current liabilities	714,849	931,304
Operating lease liabilities (Note 7)	40,023	87,287
Liability for employee rights upon retirement		166,077
Total liabilities	754,872	1,184,668
Shareholders’ Equity (Note 8)
Common stocks of $ 0.0001 par value each (“Common Stocks”): 495,000,000 shares authorized as of December 31, 2022 and 2021; issued and outstanding 4,614,726 and 2,806,536 shares as of December 31, 2022 and 2021, respectively.	462	281
Preferred stocks of $ 0.0001 par value (“Preferred stocks”): 5,000,000 shares authorized as of December 31, 2022 and 2021; issued and outstanding 0 shares as of December 31, 2022 and 2021.
Additional paid-in capital	28,710,019	23,607,503
Foreign currency translation adjustments	(26,275)	(26,275)
Accumulated deficit	(22,837,827)	(17,098,227)
Total	5,846,379	6,483,282
Non-controlling interest	(109,038)	(70,671)
Total Shareholders’ equity	5,737,341	6,412,611
Total liabilities and Shareholders’ equity	$ 6,492,213	$ 7,597,279

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock shares authorized	495,000,000	495,000,000
Common stock, shares issued	4,614,726	2,806,536
Common stock, shares outstanding	4,614,726	2,806,536
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenues from sales of products	$ 394,004	$ 438,141
Cost of sales (Note 11)	(158,313)	(135,943)
Gross profit	235,691	302,198
Research and development expenses (Note 12)	(770,826)	(538,684)
Selling and marketing expenses	(567,598)	(200,299)
General and administrative expenses (Note 13)	(4,716,909)	(4,266,854)
Operating loss	(5,819,642)	(4,703,639)
Financing income (expenses), net (Note 14)	39,801	(161,737)
Comprehensive loss	(5,779,841)	(4,865,376)
Less: Net loss attributable to non-controlling interests	40,241	44,796
Net loss attributable to the Company’s shareholders	$ (5,739,600)	$ (4,820,580)
Loss per share (basic and diluted) (Note 16)	$ (1.64)	$ (2.06)
Basic and diluted weighted average number of shares of common stock outstanding (Note 16)	3,498,273	2,343,088

Statements of Changes in Shareh

Statements of Changes in Shareholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Foreign Currency Translation Adjustments [Member]	Retained Earnings [Member]	Stockholders Equity [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2020	$ 161	$ 11,867,585	$ (26,275)	$ (12,277,647)	$ (436,176)	$ (29,277)	$ (465,453)
Balance, shares at Dec. 31, 2020	1,606,765
Issuance of shares, net of issuance costs	$ 109	10,457,753			10,457,862		10,457,862
Issuance of shares, net of issuance costs, shares	1,090,909
Conversion of convertible loans	$ 7	648,403			648,410		648,410
Conversion of convertible loans, shares	66,877
Share based compensation to employees and directors		219,814			219,814	3,402	223,216
Issuance of shares to employees and services providers	$ 4	413,948			413,952		413,952
Issuance of shares to employees and services providers, shares	41,985
Comprehensive loss for the year				(4,820,580)	(4,820,580)	(44,796)	(4,865,376)
Balance at Dec. 31, 2021	$ 281	23,607,503	(26,275)	(17,098,227)	6,483,282	(70,671)	6,412,611
Balance, shares at Dec. 31, 2021	2,806,536
Issuance of shares, net of issuance costs	$ 160	4,103,170			4,103,330		4,103,330
Issuance of shares, net of issuance costs, shares	1,600,000
Issuance of shares to employees and services providers	$ 21	916,458			916,479	591	917,070
Issuance of shares to employees and services providers, shares	208,190
Comprehensive loss for the year				(5,739,600)	(5,739,600)	(40,241)	(5,779,841)
Share based compensation to employees and directors		82,888			82,888	1,283	84,171
Balance at Dec. 31, 2022	$ 462	$ 28,710,019	$ (26,275)	$ (22,837,827)	$ 5,846,379	$ (109,038)	$ 5,737,341
Balance, shares at Dec. 31, 2022	4,614,726

Statements of Changes in Shar_2

Statements of Changes in Shareholders' Equity (Deficit) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Common Stock [Member]
Issuance costs, net	$ 696,670	$ 1,542,138

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Loss for the year	$ (5,779,841)	$ (4,865,376)
Adjustments required to reconcile net loss for the period to net cash used in operating activities:
Depreciation	54,719	57,195
Decrease in liability for employee rights upon retirement, net	(28,452)	(6,819)
Issuance of shares to employees and services providers	856,064	450,730
Share based compensation to employees and directors	84,171	186,438
Expenses on convertible loans		116,462
Exchange rate differences on operating leases	(13,731)
Increase in accounts receivable, net	(19,967)	(24,689)
Increase in inventories	(59,103)	(6,247)
Decrease (increase) in other current assets	39,888	(200,673)
Increase (decrease) in accounts payable	(116,580)	337,680
Decrease in other liabilities	(112,083)	(158,008)
Decrease in operating lease expense	66,647
Change in operating lease liability	(68,858)
Net cash used in operating activities	(5,097,126)	(4,113,307)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(51,689)	(67,749)
Net cash used in investing activities	(51,689)	(67,749)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible loans		274,000
Repayments of long-term loans from banking institutions	(8,390)	(7,875)
Repayments of right of use asset arising from operating leases		(38,971)
Proceeds from shares issued for cash, net of issuance costs	4,103,330	10,497,862
Net cash provided by financing activities	4,094,940	10,725,016
Effect of exchange rate changes on cash and cash equivalents	(2,966)	(1,643)
INCREASE (DECREASE) IN CASH , CASH EQUIVALENTS AND RESTRICTED CASH	(1,056,841)	6,542,317
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT BEGINNING OF YEAR	6,807,612	265,295
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF YEAR	5,750,771	6,807,612
Supplemental disclosure of cash flow information:
Interest		231
Non-cash transactions:
Termination of lease agreement		51,358
Termination of lease liability		50,072
Conversion of convertible loans		648,410
Deferred issuance expenses		40,000
Initial recognition of operating lease right-of-use assets	47,280	201,467
Initial recognition of operating lease liability	47,280	201,467
Issuance of shares for future services	$ 61,006

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	NOTE 1 – GENERAL A. Operations Save Foods, Inc. (the “Company”) was incorporated on April 1, 2009, under the laws of the State of Delaware. On April 27, 2009, the Company acquired from its stockholders 98.48 On May 13, 2021, the Company completed an underwritten public offering of 1,090,909 10,457,862 On August 15, 2022, the Company completed an underwritten public offering of 1,600,000 3.00 4,800,000 696,670 4,103,330 The Company granted the underwriter a 45-day option to purchase up to 240,000 additional shares of Common Stock of the Company to cover over-allotments at the public offering price, less the underwriting discounts and commissions. In addition, the Company issued to the underwriter as compensation, warrants to purchase up to 80,000 shares of Common Stock (5% of the aggregate number of shares of Common Stock sold in this offering). The underwriter’s warrants are exercisable at a per share exercise price equal to 125% of the public offering price per share in this offering ($3.75 B. Reverse stock split On February 23, 2021, the Company amended its Certificate of Incorporation to effect a 7 to 1 reverse stock split As a result of the reverse stock split, every 7 shares of the Company’s outstanding Common Stock prior to the effect of that amendment were combined and reclassified into one share of the Company’s Common Stock. No fractional shares were issued in connection with or following the reverse split. The number of authorized capital of the Company’s Common Stock and par value of the shares remained unchanged. All share, stock option and per share information in these consolidated financial statements have been restated to reflect the stock split. SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 1 – GENERAL (continue) C. Liquidity Since inception, the Company has incurred significant losses and negative cash flows from operations and has an accumulated deficit of $ 22,837,827 The Company’s management expects that the Company will continue to generate losses and negative cash flows from operations for the foreseeable future. Based on the projected cash flows and cash balances as of the date of these financial statements, management is of the opinion that its existing cash will be sufficient to meet its obligations for a period which is longer than 12 months from the date of the approval of these consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2– SIGNIFICANT ACCOUNTING POLICIES These consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP). A. Use of estimates in the preparation of financial statements The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, certain revenues and expenses, and disclosure of contingent assets and liabilities as of the date of the financial statements. Actual results could differ from those estimates. As applicable to these financial statements, the most significant estimates and assumptions relate to share based compensation. B. Functional currency A majority of the Group’s revenues is generated in U.S. dollars. In addition, most of the Group’s costs are denominated and determined in U.S. dollars. Management believes that the dollar is the currency in the primary economic environment in which the Group operates. Thus, the functional and reporting currency of the Group is the U.S. dollar. Transactions and monetary balances in other currencies are translated into the functional currency using the current exchange rate. Accordingly, monetary accounts maintained in currencies other than the dollar are remeasured into dollars in accordance with Accounting Standards Codification (“ASC”) 830, “Foreign Currency Matters”. All transaction gains and losses of the remeasured monetary balance sheet items are reflected in the statements of operations as financial income or expenses, as appropriate. SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) C. Principles of consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiary, Save Foods Ltd. All significant intercompany balances and transactions have been eliminated on consolidation. D. Cash and cash equivalents, and restricted cash Cash equivalents are short-term highly liquid investments which include short term bank deposits (up to three months from date of deposit), that are not restricted as to withdrawals or use that are readily convertible to cash with maturities of three months or less as of the date acquired. Restricted cash as of December 31, 2022 and 2021 include $ 50,062 56,674 E. Accounts receivables The Group maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, and the current receivables aging and current payment patterns. As of December 31, 2022, and 2021, an allowance for doubtful debts in the amount of $ 24,259 27,450 F. Property, plant and equipment, net 1. Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. When an asset is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in the Statements of Comprehensive Loss. 2. Rates of depreciation: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES % Furniture and office equipment 7 15 Machines 10 15 Computers 33 Vehicle 15 G. Impairment of long-lived assets The Group’s long-lived assets are reviewed for impairment in accordance with ASC Topic 360, “Property, Plant and Equipment”, whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. No SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) H. Income taxes The Group accounts for income taxes in accordance with ASC Topic 740, “Income Taxes”. Accordingly, deferred taxes are determined utilizing the asset and liability method based on the estimated future tax effects of differences between the financial statement carrying amount and the tax bases of assets and liabilities under the applicable tax law. Deferred tax balances are computed using the enacted tax rates expected to be in effect when these differences reverse. Valuation allowances in respect of deferred tax assets are provided for, if necessary, to reduce deferred tax assets to amounts more likely than not to be realized. The Group accounts for unrecognized tax benefits in accordance with ASC Topic 740, which prescribes detailed guidance for the financial statement recognition, measurement and disclosure of unrecognized tax benefits recorded in a Company’s financial statements. According to ASC Topic 740, tax positions must meet a more-likely-than-not recognition threshold to be recognized. Recognized tax positions are measured as the largest amount that is greater than 50 percent likely of being realized. The Company’s accounting policy is to present interest and penalties relating to income taxes within income taxes; however the Company did not recognize such items in its fiscal years 2022 and 2021 financial statements and did not recognize any amount with respect to an unrecognized tax benefit in its balance sheets. I. Liability for employee rights upon retirement Under Israeli law and labor agreements, Save Foods Ltd. is required to make severance payments to retired or dismissed employees and to employees leaving employment in certain other circumstances. In respect of the liability to the employees, individual insurance policies are purchased, and deposits are made with recognized severance pay funds. The liability for severance pay is calculated on the basis of the latest salary paid to each employee multiplied by the number of years of employment. Employees are entitled to one month’s salary for each year of employment, or a portion thereof. The liability is covered by the amounts deposited including accumulated income thereon as well as by the unfunded provision. Such liability is removed, either upon termination of employment or retirement. According to Section 14 to the Severance Pay Law (“Section 14”) the payment of monthly deposits by a company into recognized severance and pension funds or insurance policies releases it from any additional severance obligation to the employees that have entered into agreements with the company pursuant to such Section 14. Save Foods, Ltd. has entered into agreements with all of its employees in order to implement Section 14. Therefore, the payment of monthly deposits by Save Foods, Ltd. into recognized severance and pension funds or insurance policies releases it from any additional severance obligation to those employees that have entered into such agreements and therefore Save Foods, Ltd. incurs no additional liability since that date with respect to such employees. Amounts accumulated in the pension funds or insurance policies pursuant to Section 14 are not supervised or administrated by Save Foods, Ltd. and therefore neither such amounts nor the corresponding accrual are reflected in the balance sheet. Severance expenses for the years ended December 31, 2022 and 2021, amounted to $ 32,270 22,507 J. Revenue recognition The Group has revenue from customers. The Group recognizes revenue when it satisfies performance obligations under the terms of its contracts, and control of its products is transferred to its customers in an amount that reflects the consideration the Group expects to receive from its customers in exchange for those products. This process involves identifying the customer contract, determining the performance obligations in the contract, determining the transaction price, allocating the transaction price to the distinct performance obligations in the contract, and recognizing revenue when the performance obligations have been satisfied. A performance obligation is considered distinct from other obligations in a contract when it (a) provides a benefit to the customer either on its own or together with other resources that are readily available to the customer and (b) is separately identified in the contract. The Company considers a performance obligation satisfied once it has transferred control of a good or product to a customer, meaning the customer has the ability to direct the use and obtain the benefit of the product. The Company’s primary source of revenues is from sales of eco-friendly “green” products for the food industry. The Company does not act as an agent in any of its revenue arrangements. Contracts with customers generally state the terms of the sale, including the quantity and price of each product purchased. Payment terms and conditions may vary by contract, although terms generally include a requirement of payment within a range of 30 to 90 days after the performance obligation has been satisfied. As a result, the contracts do not include a significant financing component. In addition, contracts typically do not contain variable consideration as the contracts include stated prices. SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) K. Research and development expenses Research and development expenses are charged to comprehensive loss as incurred. L. Royalty-bearing grants Royalty-bearing grants from the Israeli Innovation Authority (the “IIA”) for funding approved research and development projects are recognized at the time Save Foods Ltd. is entitled to such grants (i.e. at the time that there is reasonable assurance that the Save Foods Ltd will comply with the conditions attached to the grant and that there is reasonable assurance that the grant will be received), on the basis of the costs incurred and reduce research and development costs. The cumulative research and development grants received by Save Foods Ltd from inception through December 2022 and 2021, amounted to $ 155,765 As of December 31, 2022, and 2021, the Group did not accrue for or pay any royalties to the IIA since no revenues were recognized in respect of the funded projects. In addition, the Group does not anticipate future sales related to these grants. M. Inventories Inventories are valued at the lower of cost or net realizable value. Cost of raw and packaging materials, purchased products, manufactured finished products and products in process are determined on the average cost basis. The Group regularly reviews its inventories for impairment and reserves are established when necessary. N. Basic and diluted loss per common stock Basic loss per common stock is computed by dividing the loss for the period applicable to shareholders, by the weighted average number of shares of common stock outstanding during the period. Securities that may participate in dividends with the shares of common stock (such as the convertible preferred) are considered in the computation of basic loss per share under the two-class method. However, in periods of net loss, only the convertible preferred shares are considered, since such shares have a contractual obligation to share in the losses of the Company. In computing diluted loss per share, basic loss per share is adjusted to reflect the potential dilution that could occur upon the exercise of potential shares. O. Stock-based compensation The Group measures and recognizes the compensation expense for all equity-based payments to employees and nonemployees based on their estimated fair values in accordance with ASC 718, “Compensation-Stock Compensation”. Share-based payments including grants of stock options are recognized in the statement of comprehensive loss as a compensation expense based on the fair value of the award at the date of grant. The fair value of stock options granted is estimated using the Black-Scholes option-pricing model. The Group has expensed compensation costs, net of forfeitures as they occur, applying the accelerated vesting method, over the requisite service period or over the implicit service period when a performance condition affects the vesting, and it is considered probable that the performance condition will be achieved. SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) P. Concentrations of credit risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents as well as certain other current assets that do not amount to a significant amount. Cash and cash equivalents, which are primarily held in Dollars and New Israeli Shekels, are deposited with major banks in Israel and United States. The Group considers that its cash and cash equivalents have low credit risk based on the credit ratings of the counterparties. The Company does not have any significant off-balance-sheet concentration of credit risk, such as foreign exchange contracts, option contracts or other foreign hedging arrangements. Q. Commitments and Contingencies The Group records accruals for loss contingencies arising from claims, litigation and other sources when it is probable that a liability has been incurred and the amount can be reasonably estimated. These accruals are adjusted periodically as assessments change or additional information becomes available. Legal costs incurred in connection with loss contingencies are expensed as incurred. R. Leases The Group determines if an arrangement is or contains a lease at contract inception. The Group is a lessee in certain operating leases primarily for office space and vehicles. Operating leases are included in operating lease right-of-use (“ROU”) assets, other current liabilities, and operating lease liabilities in our consolidated balance sheets. ROU assets represent Group’s right to use an underlying asset for the lease term and lease liabilities represent Group’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, the Company generally uses the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Group monitors for events or changes in circumstances that require a reassessment of one of its leases. When a reassessment results in the remeasurement of a lease liability, a corresponding adjustment is made to the carrying amount of the corresponding ROU asset unless doing so would reduce the carrying amount of the ROU asset to an amount less than zero. In that case, the amount of the adjustment that would result in a negative ROU asset balance is recorded in statement of comprehensive loss. S. New Accounting Pronouncements As of December 31, 2022, there are no recently issued accounting standards which are expected to have a material impact on the Group’s consolidated financial statements or disclosures. T. Change in classification During the current year the Group separated the issuance of shares to employees and service providers and the share-based compensation to employees and directors within the operating section of the cash flows statement. In addition, the Group presented the change in liability for employee rights upon retirement on a net basis in the operating section of the cash flows statement. SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT ASSETS	NOTE 3 – OTHER CURRENT ASSETS SCHEDULE OF OTHER CURRENT ASSETS December 31, 2022 2021 Prepaid expenses and advances to vendors 223,238 173,835 Government Institutions 24,132 52,417 Other current assets 247,370 226,252

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 4 – PROPERTY AND EQUIPMENT, NET SCHEDULE OF PROPERTY PLANT AND EQUIPMENT December 31, 2022 2021 Computers 30,471 29,566 Furniture and office equipment 21,417 15,121 Machines 213,677 169,189 Vehicles 85,149 85,149 Total cost 350,714 299,025 Less - accumulated depreciation (252,800 ) (198,081 ) Total property and equipment, net 97,914 100,944 For the years ended December 31, 2022 and 2021, depreciation expenses were $ 54,719 21,999 51,689 67,749

OTHER LIABILITIES

OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
OTHER LIABILITIES	NOTE 5 – OTHER LIABILITIES SCHEDULE OF OTHER ACCOUNT LIABILITIES December 31, 2022 2021 Employees and related institutions 96,516 199,008 Accrued expenses 132,208 141,799 Operating lease liabilities 66,311 42,747 Other accounts liabilities 295,035 383,554 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

COMMITMENT AND CONTINGENT LIABI

COMMITMENT AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENT AND CONTINGENT LIABILITIES	NOTE 6 – COMMITMENT AND CONTINGENT LIABILITIES A. Save Foods Ltd. is committed to pay royalties to the IIA on the proceeds from sales of products resulting from research and development projects in which the IIA participates by way of grants. In the first 3 years of sales the Company shall pay 3% of the sales of the product which was developed under IIA research and development projects. In the fourth, fifth and sixth years of sales, the Company shall pay 4% of such sales and from the seventh year onwards the Company shall pay 5% of up to 100% of the amount of grants received plus interest at LIBOR. Save Foods Ltd. was entitled to the grants only upon incurring research and development expenditures. There were no future performance obligations related to the grants received from the IIA 155,765 B. On September 22, 2020, the Company entered into a non-exclusive Commission Agreement with Earthbound Technologies, LLC (“EBT”) for a period of 12 months, according to which EBT will introduce the Company to potential clients, pre-approved by the Company (“Introduced Parties”) and will assist the Company in finalizing commercial agreements with the Introduced Parties. In consideration for its services, the Company agreed to pay EBT 12.5% 2,000,000 25% 500,000 7,143 7,143 8.4 7,143 7,143 8.4 C. On June 1, 2021 the Company terminated its October 10, 2018, consulting agreements with two of its consultants and signed new consulting agreements with the parties. According to the agreements, the consultants shall provide the Company with business development and strategic consulting services including ongoing consulting for the Company, board and management. The agreement shall be effective until terminated by each of the parties by giving a 30 days prior notice. Based on the agreements the Company would pay each a monthly fee of $ 13,000 2,000 150,000 250,000 33,000 D. On August 18, 2021 and on October 5, 2021, the Company signed consulting agreements with two of its consultants according to which the consultants will serve as members of the scientific advisory board of the Company and shall provide the Company with ongoing business consulting services. Based on the agreements, the Company will pay the consultants an hourly fee of NIS 500 155 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
Leases
LEASES	NOTE 7 – LEASES A. The components of operating lease cost for the year ended December 31, 2022 and 2021 were as follows: SCHEDULE OF OPERATING LEASE COST 2022 2021 December 31, 2022 2021 Operating lease costs 80,501 38,971 Short-term lease cost - 4,378 Total operating lease cost 80,501 43,349 B. Supplemental cash flow information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASE 2022 2021 December 31, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 62,679 38,971 Right-of-use assets obtained in exchange for lease obligations (non-cash): Operating leases 47,280 201,467 C. Supplemental balance sheet information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES 2022 2021 December 31, 2022 2021 Operating leases: Operating leases right-of-use asset 121,855 129,613 Current operating lease liabilities 66,311 42,747 Non-current operating lease liabilities 40,023 87,287 Total operating lease liabilities 106,334 130,034 Weighted average remaining lease term (years) 1.78 2.9 Weighted average discount rate 4 % 4 % SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 7 – LEASES (continue) D. Future minimum lease payments under non-cancellable leases as of December 31, 2022 were as follows: SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON- CANCELABLE LEASES 2022 2023 66,311 2024 43,303 Total operating lease payments 109,614 Less: imputed interest (3,280 ) Present value of lease liabilities 106,334 NOTE 7 – LEASES (continue) In July 2021, Save Foods, Ltd signed a lease agreement for an office space in Tel Aviv, Israel for a period of 2 years 2,900 3 years 3,000 In September 2021, the Company signed an additional lease agreement for an office and operational space in Neve Yarak, lsrael for a period of 1 year 2,000 2 years 2,800 3,000 A right-of-use assets in the amount of $ 152,472 152,472 In December 2021, the Company signed a car rental lease agreement for a period of 3 years 950 34,362 On December 15, 2021, the Company entered into a lease agreement for office space in Miami (hereinafter - the “Miami Lease”). The Miami Lease is for a period of 1 year 600 1 year 630 14,633 In January 2022, the Company signed a car rental lease agreement for a period of 3 years 1,300 47,280 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 8 – SHAREHOLDERS’ EQUITY Description of the rights attached to the Shares in the Company: Common stock: Each share of common stock entitles the holder to one vote, either in person or by proxy, at meetings of stockholders. The holders are not permitted to vote their shares cumulatively. Accordingly, the stockholders of the Company’s common stock who hold, in the aggregate, more than fifty percent of the total voting rights can elect all of the directors and, in such event, the holders of the remaining minority shares will not be able to elect any of such directors. The vote of the holders of a majority of the issued and outstanding shares of common stock entitled to vote thereon is sufficient to authorize, affirm, ratify or consent to such act or action, except as otherwise provided by law. Transactions: 1. On May 13, 2021, the Company completed an underwritten public offering of 1,090,909 11.00 2. On May 15, 2021, the Company signed a consulting agreement with a third party according to which the consultant will provide the Company with investor relations services for a period of 12 months following the commencement date. As consideration for the agreement the Company will pay the consultant an annual fee of $ 40,000 12,000 12,000 126,600 3. On July 1, 2021, the Company and a consultant signed an Addendum to the October 20, 2020 Service Agreement (the “Original Agreement”) according to which the Company agreed to pay the consultant $ 15,000 14,285 127,622 10,000 4. On August 5, 2021, the Company signed consulting agreement with a third party according to which the Consultant will provide the Company with strategic consulting and coordination of digital marketing campaigns for a period of 6 months commencing September 1, 2021. As consideration for the agreement the Company will pay the consultant a total fee of $ 301,000 12,000 6,000 53,856 5. On June 15, 2021, the Company signed consulting agreement with a third party according to which the Consultant will provide the Company with public relations services. Based on the agreement, the Company will pay the consultant a monthly fee of $ 3,500 200 700 5,747 600 4,926 6. On October 1, 2021, the Company signed a consulting agreement with a consultant for a period of 18 months, according to which the consultant will provide the Company with consulting services related to international business development activities. Based on the agreement, the Company will issue the consultant 9,000 12,500 9,000 61,200 25,000 136,000 95,200 7. On January 31, 2022, following the Board of Directors of Save Foods Ltd.’s appointment of Mr. Joachim Fuchs as the Chairman of the Board of Directors of Save Foods Ltd, the Board of Directors of the Company (the “Board”) approved the nomination and his consulting agreement. Based on the consulting agreement, Mr. Joachim Fuchs is entitled to a monthly fee of NIS 5,000 1,600 9,000 options to purchase 42,098 90,665 9,000 38,790 8. On August 29, 2022, the Board of Directors approved an increase in Mr. Joachim Fuchs monthly fee to $ 5,000 3,000 8,610 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 8 – SHAREHOLDERS’ EQUITY (continue) 9. On March 10, 2022, the Company entered into an Investor Relations Agreement (the “March IR Agreement”) with a consultant for a period of 12 months. According to the Agreement, the Company will pay the consultant for his services a monthly fee of $ 11,000 14,000 103,600 84,015 On June 27, 2022 the Company and the consultant, signed an amendment to the March IR Agreement, according to which the monthly cash payment would be $ 5,500 10. On April 1, 2022, the Company entered into an Investor Relations Agreement (the “April IR Agreement”) with a consultant for a period of 90 days. According to the April IR Agreement, the Company will pay the consultant for his services a monthly fee of $ 15,000 12,000 66,000 In addition, the Company will issue warrants (the “April Warrant”) to purchase 60,000 On June 26, 2022 (the “April IR Amendment Date”), the Company entered into an amendment to the April IR Agreement (the “April IR Amendment”), according to which the Company shall engage the consultant for additional period of 90 days commencing on July 1, 2022. According to the amendment to the April IR Agreement, the Company will pay the consultant for his services a monthly fee of $ 3,333 12,000 39,480 In addition, per the April IR Amendment, the Company will issue warrants to purchase 40,000 On August 29, 2022, the Board approved a one-time bonus of $ 100,000 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 8 – SHAREHOLDERS’ EQUITY (continue) 11. On May 18, 2022, the Company issued 9,000 39,420 12. On January 9, 2022 the Company entered into a Strategic consulting and Corporate Digital Marketing Agreement (the “Consulting Agreement”) with a consultant for a period of 12 months. According to the Consulting Agreement, the Company agreed to pay the consultant for his services a monthly fee of $ 4,250 6,000 19,125 6,000 On July 11, 2022, the Company issued the consultant 6,000 17,220 16,852 Additionally, on August 29, 2022, the Board approved a one-time bonus of $ 7,500 7,500 21,525 On October 11, 2022, the Company issued the consultant 10,090 19,125 13. On August 15, 2022, the Company issued 1,600,000 14. On September 6, 2022 the Company entered into a Services Agreement (the “Services Agreement”) with a consultant. According to the Services Agreement, the consultant would provide the Company with strategic advisory services for a period of six months. The Company agreed to pay the consultant for his services $ 275,000 195,355 50,000 141,750 100,697 15. On October 26, 2022, the Board approved the issuance of 50,000 9,000 50,000 99,500 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

STOCK OPTIONS

STOCK OPTIONS	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK OPTIONS	NOTE 9 – STOCK OPTIONS On October 18, 2018, the Company adopted the 2018 Share Incentive Plan (the “2018 Equity Incentive Plan”), pursuant to which the Company’s Board of Directors is authorized to grant up to 190,477 190,477 On June 23, 2020, the Company granted 21,143 The options shall vest quarterly over two years commencing June 23, 2020, whereby 12.50% On July 1, 2020, the Company granted 71,431 The options shall vest quarterly over two years commencing June 1, 2020, whereby 12.50% 344,767 In addition, on July 1, 2020, the Board approved an increase to the share option pool under the 2018 Equity Incentive Plan by 99,466 289,943 On September 22, 2020, the Board approved an amendment of the terms of the outstanding options granted to certain employees and directors of the Company. According to the new terms, subject to the consummation of equity financing in excess of $ 1,000,000 three years On August 29, 2022, following the annual meeting of Company’s stockholders, the Company adopted the 2022 Share Incentive Plan (the “2022 Share Incentive Plan”), pursuant to which the Company’s Board of Directors is authorized to grant up to 1,000,000 1,000,000 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data) NOTE 9 – STOCK OPTIONS (continue) The following table presents the Company’s stock option activity for employees and directors of the Company for the year ended December 31, 2022 and 2021: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted Average Exercise Price Outstanding at January 1, 2021 206,862 3.37 Granted - - Exercised - - Forfeited (2,381 ) 3.15 Expired (11,905 ) 3.15 Outstanding at January 1, 2022 192,576 3.38 Granted 42,098 1.25 Exercised - - Forfeited - - Expired - - Outstanding at December 31, 2022 234,674 3.00 Number of options exercisable at December 31, 2022 206,609 3.22 The aggregate intrinsic value of the awards outstanding as of December 31, 2022 and 2021 is $ 0 120,614 0.76 4.01 The fair value of options granted during 2022 was estimated at the dates of grant using the Black-Scholes option pricing model. The following are the data and assumptions used: SCHEDULE OF ESTIMATED FAIR VALUE OF OPTIONS GRANTED 2022 Dividend yield 0 Expected volatility (%) (*) 55.37 64.89 % Risk-free interest rate (%) (**) 3.46 3.48 % Expected term of options (years) (***) 5.31 6.31 Exercise price (US dollars) 1 1.5 Share price (US dollars) 2.87 Fair value (US dollars) 2.1 2.2 (*) Due to the low trading volume of the Company’s Common Stock and lack of historical information, the expected volatility was based on the historical volatility of the share price of other public companies that operate in the same industry sector as the Company (agricultural chemical industry). (**) The risk-free interest rate represented the risk-free rate of $ zero (***) Due to the fact that the Company does not have sufficient historical exercise data, the expected term was determined based on the “simplified method”. The total fair value estimation of the non-cash compensation of the 2022 grant was approximately $ 90,665 . Expenses incurred in respect of stock-based compensation for employees and directors, for the year ended December 31, 2022 and 2021 were $ 84,171 and $ 223,216 , respectively. As of December 31, 2022, there are 91,016 957,902

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2022
Warrants
WARRANTS	NOTE 10 – WARRANTS 1. On February 1, 2022, the Company entered into a letter agreement (the “Letter Agreement”) with a consultant according to which the consultant will provide the Company with public relations, branding and other services as detailed in the Letter Agreement. As consideration for the services, the Company will issue the consultant, a warrant to purchase up to an aggregate of 77,400 0.05 15,480 The fair value of the February 2022 Warrant was determined based on the Company’s share price as of the date of the Letter Agreement using the Black-Scholes pricing model, assuming a risk-free rate of 1.35 52.14 0 0.75 332,859 On July 28, 2022, the Company and the consultant entered into an amendment to the Letter Agreement according to which the consultant shall be entitled to 30,960 30,600 During the year ended December 31, 2022, the Company recorded $ 138,692 2. On April 1, 2022, the Company entered into April IR Agreement with a consultant for a period of 90 days (see note 8(10) above). According to the April IR Agreement, the Company will issue the April Warrant to purchase 60,000 20,000 8 20,000 9.50 20,000 11 1.72 2.44 52.14 63.36 0 1 2 40,350 On June 26, 2022, the Company entered into April IR Amendment (see note 8(10) above), according to which the Company shall engage the consultant for additional period of 90 days commencing on July 1, 2022. According to the April IR Amendment, the Company will issue warrants to purchase 40,000 20,000 4.50 6 2.52 2.79 52.12 56.48 0 0.5 1 7,009 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data)

COST OF SALES

COST OF SALES	12 Months Ended
	Dec. 31, 2022
Cost Of Sales
COST OF SALES	NOTE 11 – COST OF SALES SCHEDULE OF COST OF SALES 2022 2021 Year ended December 31 2022 2021 Salaries and related expenses 32,583 100,558 Share based compensation - 11,540 Materials 77,281 9,882 Vehicle maintenance 18,175 1,533 Travel expenses 4,115 7,641 Other expenses 26,159 4,789 Cost of sales 158,313 135,943

RESEARCH AND DEVELOPMENT EXPENS

RESEARCH AND DEVELOPMENT EXPENSES	12 Months Ended
	Dec. 31, 2022
Research and Development [Abstract]
RESEARCH AND DEVELOPMENT EXPENSES	NOTE 12 – RESEARCH AND DEVELOPMENT EXPENSES SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES 2022 2021 Year ended December 31 2022 2021 Salaries and related expenses 438,217 176,520 Share based compensation 3,024 19,235 Subcontractors 120,360 238,784 Depreciation 22,034 38,166 Travel expenses 229 3,836 Vehicle maintenance 30,887 15,253 Rent and asset management 35,556 4,925 Laboratory and field tests 89,717 20,025 Other expenses 30,802 21,940 Research and development expenses 770,826 538,684 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data)

GENERAL AND ADMINISTRATIVE EXPE

GENERAL AND ADMINISTRATIVE EXPENSES	12 Months Ended
	Dec. 31, 2022
General And Administrative Expenses
GENERAL AND ADMINISTRATIVE EXPENSES	NOTE 13 – GENERAL AND ADMINISTRATIVE EXPENSES SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2022 2021 Year ended December 31 2022 2021 Professional services 2,575,294 2,527,076 Salaries and related expenses 297,848 214,570 Share based compensation 934,188 598,699 Legal expenses 108,814 160,814 Insurance 473,650 473,985 Rent and office maintenance 50,361 21,069 Registration fees 233,350 233,395 Communications 1,432 822 Depreciation 8,114 20,040 Other expenses 33,858 16,384 General and administrative expense 4,716,909 4,266,854

FINANCING INCOME (EXPENSES), NE

FINANCING INCOME (EXPENSES), NET	12 Months Ended
	Dec. 31, 2022
Financing Income Expenses Net
FINANCING INCOME (EXPENSES), NET	NOTE 14 – FINANCING INCOME (EXPENSES), NET SCHEDULE OF FINANCING EXPENSES NET 2022 2021 Year ended December 31 2022 2021 Interest and amortization expenses 33,741 (8,339 ) Currency exchange differences 14,857 (9,667 ) Changes in fair value of convertible loans - (107,518 ) Bank charges and other finance expenses, net (8,797 ) (36,213 ) Financing expenses net 39,801 (161,737 )

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 15 – INCOME TAX A. The Company is subject to the U.S. federal income tax rate of 21 Income of the Israeli company is taxable at enacted tax rate of 23%. The Company and Save Foods Ltd. have not received final tax assessments since their inception although the tax reports of Save Foods Inc for the years through December 31, 2015 and of Save Foods Ltd for the years through December 31, 2017 are deemed to be final. As of December 31, 2022, the Company and Save Foods Ltd. have estimated carry forward losses for tax purposes of approximately $ 6,034,551 13,528,454 770,787 18,792,218 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data) NOTE 15 – INCOME TAX (continue) B. The following is a reconciliation between the theoretical tax on pre-tax loss, at the income tax rate applicable to the Company (federal tax rate) and the income tax expense reported in the financial statements: SCHEDULE OF INCOME TAX EXPENSES 2022 2021 Year ended December 31 2022 2021 Pretax loss 5,779,841 4,865,376 Federal tax rate 21 % 21 % Income tax computed at the federal income tax rate 1,213,767 1,021,729 Non-deductible expenses (1,506 ) (12,999 ) Share-based compensation (19,359 ) (138,270 ) Differences in corporate income tax rates 52,813 58,764 Remeasurement of deferred taxes for foreign currency effects (365,167 ) - Changes in valuation allowance (880,548 ) (929,224 ) Income tax expenses - - C. Deferred taxes result primarily from temporary differences in the recognition of certain revenue and expense items for financial and income tax reporting purposes and for carryforwards. Significant components of the Company’s deferred assets and liabilities are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2022 2021 Year ended December 31 2022 2021 Composition of deferred tax assets: Employees and related institutions 6,927 11,663 Operating loss carry-forwards 4,378,800 3,304,604 Operating lease liabilities 24,328 29,615 Share-based compensation 182,212 Others 241,325 - Total deferred tax assets 4,833,592 3,345,882 Composition of deferred tax liabilities: Right-of-use asset (27,894 ) (29,518 ) Total deferred tax liabilities (27,894 ) (29,518 ) Net deferred tax assets 4,805,698 3,316,364 Valuation allowance (4,805,698 ) (3,316,364 ) Deferred tax assets and liabilities - - The net change during the year ended December 31, 2022 in the total valuation allowance amounted to $ 1,489,334 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data)

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
LOSS PER SHARE	NOTE 16 – LOSS PER SHARE Basic loss per share is computed by dividing net loss by the weighted average number of shares outstanding during the year. The weighted average number of shares of Common Stock used in computing basic and diluted loss per common stock for the years ended December 31, 2022 and 2021, are as follows: SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE 2022 2021 Year ended December 31 2022 2021 Number of shares Weighted average number of shares of Common Stock outstanding attributable to shareholders 3,498,273 2,343,088 Total weighted average number of shares of Common Stock related to outstanding options, excluded from the calculations of diluted loss per share (*) * 234,674 192,576 (*) The effect of the inclusion of option and convertible loans in 2022 and 2021 is anti-dilutive.

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 17 – RELATED PARTIES A. Transactions and balances with related parties SCHEDULE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES 2022 2021 Year ended December 31 2022 2021 General and administrative expenses: Directors compensation 419,057 230,943 Salaries and fees to officers 665,982 722,979 General and administrative expenses net (*) 1,085,039 (*) 953,922 (*) of which share based compensation 124,508 104,362 Research and development expenses: Salaries and fees to officers (*) 276,738 (*) 309,168 (*) of which share based compensation 3,024 22,481 Cost of sales: Salaries and fees to officers - (*)49,913 (*) of which share based compensation - 13,489 Selling and marketing expenses: Salaries and fees to officers (*) 169,013 (*) 89,299 (*) of which share based compensation 3,024 8,992 B. Balances with related parties and officers: Other accounts payables 103,497 113,845 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data) C. Other information: 1. On November 5, 2020, the board of directors of the Company appointed Mr. David Palach, to serve as Chief Executive Officer of the Company, effective as of the same date. In connection with Mr. Palach’s appointment, the parties entered into a consulting agreement pursuant to which the Company and Mr. Palach agreed upon, inter alia, the following engagement terms: (a) a monthly fee of $ 8,000 14,000 500 In addition, the CEO shall receive a one-time grant of options to purchase shares of the Company representing 4.5% of the Company’s outstanding share capital as of the date of the approval. 6,000 2. On June 23, 2021 the Board of Directors of the Company approved the compensation of its Chairman of the Board, according to which the Chairman of the Board shall be entitled to a monthly fee of $ 5,000 500 On August 29, 2022, the Board approved, among other, an increase the monthly fee from $ 5,500 8,000 25,000 3. On June 23, 2021 the Board of Directors of the Company approved the compensation for each of members of the board, according to which, each member of the board shall be entitled to an annual fee of NIS 100,000 30,500 In addition, each member of the board shall receive a one-time grant of options to purchase shares of the Company representing 0.25% of the Company’s outstanding share capital as of the date of the approval. 25,000 7,575 10,575 4. On April 17, 2022, the Board resolved to appoint Ms. Lital Barda, the Company’s current financial controller, as the Company’s Chief Financial Officer, Treasurer and Secretary, which appointment was made effective on April 18, 2022. In connection with Ms. Barda’s appointment as the Company’s Chief Financial Officer, Treasurer and Secretary, the Board resolved to approve the following terms of compensation, effective immediately upon the effectiveness of Ms. Barda’s appointment: (a) a monthly base salary of NIS 25,000 25,000

GEOGRAPHIC AREAS AND MAJOR CUST

GEOGRAPHIC AREAS AND MAJOR CUSTOMERS	12 Months Ended
	Dec. 31, 2022
Geographic Areas And Major Customers
GEOGRAPHIC AREAS AND MAJOR CUSTOMERS	NOTE 18 – GEOGRAPHIC AREAS AND MAJOR CUSTOMERS A. Information on sales by geographic distribution: The Company has one operating segment. Sales are attributed to geographic distribution based on the location of the customer. SCHEDULE OF INFORMATION ON SALES BY GEOGRAPHIC DISTRIBUTION 2022 2021 Year ended December 31 2022 2021 United States 163,644 201,455 Mexico 154,425 221,025 Israel 29,998 15,661 Turkey 45,937 - Revenues from sales of products 394,004 438,141 SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data) B. Sales to single customers exceeding 10 SCHEDULE OF SALES TO CUSTOMERS 2022 2021 Year ended December 31 2022 2021 Customer A 163,644 201,455 Customer B 154,425 221,025 Customer C 45,937 - Revenues from sales of products 364,006 422,480 C. Information on Long-Lived Assets - Property, Plant and Equipment and ROU assets by geographic areas: The following table presents the locations of the Company’s long-lived assets as of December 31, 2022 and 2021: SCHEDULE OF INFORMATION ON LONG LIVED ASSETS 2022 2021 Year ended December 31 2022 2021 Israel 207,779 197,563 United States 11,990 32,994 Property, plant and equipment and ROU assets 219,769 230,557

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 19 – SUBSEQUENT EVENTS 1. On January 20, 2023, the Company entered into consulting agreement with a consultant for a period of twelve months. According to the agreement, the Company will issue on a quarterly basis, subject to the approval of the board of directors of the company, (a) 25,000 0.0001 15,000 70,000 2. On January 19, 2023 the Company terminated the employment of its Chief Operating Officer and Head of Science (“the COO”). The Company and the COO agreed that in addition to the termination benefits the COO is entitled to per her employment agreement, the COO’ shall be entitled to a termination bonus of NIS 60,000 17,000 7,000 3. On January 26, 2023, the Company entered into Advisory Agreement with a consultant for a period of ninety days and after ninety days may be extended for any term mutually acceptable to the parties hereto. According to the agreement, the consultant shall serve as an advisor to the Company in connection with pursuing and evaluating entering into an equity purchase agreement (the “Equity Purchase Agreement”) with an institutional investor. The Company shall pay a success fee (the “Success Fee”) in the amount equal to 6% of the gross proceeds received by the Company under the Equity Purchase Agreement to be paid within five working days of each receipt of funds. However, with respect to any amount received by the Company from certain investors, the Success Fee shall be 5%

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Use of estimates in the preparation of financial statements	A. Use of estimates in the preparation of financial statements The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, certain revenues and expenses, and disclosure of contingent assets and liabilities as of the date of the financial statements. Actual results could differ from those estimates. As applicable to these financial statements, the most significant estimates and assumptions relate to share based compensation.
Functional currency	B. Functional currency A majority of the Group’s revenues is generated in U.S. dollars. In addition, most of the Group’s costs are denominated and determined in U.S. dollars. Management believes that the dollar is the currency in the primary economic environment in which the Group operates. Thus, the functional and reporting currency of the Group is the U.S. dollar. Transactions and monetary balances in other currencies are translated into the functional currency using the current exchange rate. Accordingly, monetary accounts maintained in currencies other than the dollar are remeasured into dollars in accordance with Accounting Standards Codification (“ASC”) 830, “Foreign Currency Matters”. All transaction gains and losses of the remeasured monetary balance sheet items are reflected in the statements of operations as financial income or expenses, as appropriate. SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue)
Principles of consolidation	C. Principles of consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiary, Save Foods Ltd. All significant intercompany balances and transactions have been eliminated on consolidation.
Cash and cash equivalents, and restricted cash	D. Cash and cash equivalents, and restricted cash Cash equivalents are short-term highly liquid investments which include short term bank deposits (up to three months from date of deposit), that are not restricted as to withdrawals or use that are readily convertible to cash with maturities of three months or less as of the date acquired. Restricted cash as of December 31, 2022 and 2021 include $ 50,062 56,674
Accounts receivables	E. Accounts receivables The Group maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, and the current receivables aging and current payment patterns. As of December 31, 2022, and 2021, an allowance for doubtful debts in the amount of $ 24,259 27,450
Property, plant and equipment, net	F. Property, plant and equipment, net 1. Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. When an asset is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in the Statements of Comprehensive Loss. 2. Rates of depreciation: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES % Furniture and office equipment 7 15 Machines 10 15 Computers 33 Vehicle 15
Impairment of long-lived assets	G. Impairment of long-lived assets The Group’s long-lived assets are reviewed for impairment in accordance with ASC Topic 360, “Property, Plant and Equipment”, whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. No SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue)
Income taxes	H. Income taxes The Group accounts for income taxes in accordance with ASC Topic 740, “Income Taxes”. Accordingly, deferred taxes are determined utilizing the asset and liability method based on the estimated future tax effects of differences between the financial statement carrying amount and the tax bases of assets and liabilities under the applicable tax law. Deferred tax balances are computed using the enacted tax rates expected to be in effect when these differences reverse. Valuation allowances in respect of deferred tax assets are provided for, if necessary, to reduce deferred tax assets to amounts more likely than not to be realized. The Group accounts for unrecognized tax benefits in accordance with ASC Topic 740, which prescribes detailed guidance for the financial statement recognition, measurement and disclosure of unrecognized tax benefits recorded in a Company’s financial statements. According to ASC Topic 740, tax positions must meet a more-likely-than-not recognition threshold to be recognized. Recognized tax positions are measured as the largest amount that is greater than 50 percent likely of being realized. The Company’s accounting policy is to present interest and penalties relating to income taxes within income taxes; however the Company did not recognize such items in its fiscal years 2022 and 2021 financial statements and did not recognize any amount with respect to an unrecognized tax benefit in its balance sheets.
Liability for employee rights upon retirement	I. Liability for employee rights upon retirement Under Israeli law and labor agreements, Save Foods Ltd. is required to make severance payments to retired or dismissed employees and to employees leaving employment in certain other circumstances. In respect of the liability to the employees, individual insurance policies are purchased, and deposits are made with recognized severance pay funds. The liability for severance pay is calculated on the basis of the latest salary paid to each employee multiplied by the number of years of employment. Employees are entitled to one month’s salary for each year of employment, or a portion thereof. The liability is covered by the amounts deposited including accumulated income thereon as well as by the unfunded provision. Such liability is removed, either upon termination of employment or retirement. According to Section 14 to the Severance Pay Law (“Section 14”) the payment of monthly deposits by a company into recognized severance and pension funds or insurance policies releases it from any additional severance obligation to the employees that have entered into agreements with the company pursuant to such Section 14. Save Foods, Ltd. has entered into agreements with all of its employees in order to implement Section 14. Therefore, the payment of monthly deposits by Save Foods, Ltd. into recognized severance and pension funds or insurance policies releases it from any additional severance obligation to those employees that have entered into such agreements and therefore Save Foods, Ltd. incurs no additional liability since that date with respect to such employees. Amounts accumulated in the pension funds or insurance policies pursuant to Section 14 are not supervised or administrated by Save Foods, Ltd. and therefore neither such amounts nor the corresponding accrual are reflected in the balance sheet. Severance expenses for the years ended December 31, 2022 and 2021, amounted to $ 32,270 22,507
Revenue recognition	J. Revenue recognition The Group has revenue from customers. The Group recognizes revenue when it satisfies performance obligations under the terms of its contracts, and control of its products is transferred to its customers in an amount that reflects the consideration the Group expects to receive from its customers in exchange for those products. This process involves identifying the customer contract, determining the performance obligations in the contract, determining the transaction price, allocating the transaction price to the distinct performance obligations in the contract, and recognizing revenue when the performance obligations have been satisfied. A performance obligation is considered distinct from other obligations in a contract when it (a) provides a benefit to the customer either on its own or together with other resources that are readily available to the customer and (b) is separately identified in the contract. The Company considers a performance obligation satisfied once it has transferred control of a good or product to a customer, meaning the customer has the ability to direct the use and obtain the benefit of the product. The Company’s primary source of revenues is from sales of eco-friendly “green” products for the food industry. The Company does not act as an agent in any of its revenue arrangements. Contracts with customers generally state the terms of the sale, including the quantity and price of each product purchased. Payment terms and conditions may vary by contract, although terms generally include a requirement of payment within a range of 30 to 90 days after the performance obligation has been satisfied. As a result, the contracts do not include a significant financing component. In addition, contracts typically do not contain variable consideration as the contracts include stated prices. SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue)
Research and development expenses	K. Research and development expenses Research and development expenses are charged to comprehensive loss as incurred.
Royalty-bearing grants	L. Royalty-bearing grants Royalty-bearing grants from the Israeli Innovation Authority (the “IIA”) for funding approved research and development projects are recognized at the time Save Foods Ltd. is entitled to such grants (i.e. at the time that there is reasonable assurance that the Save Foods Ltd will comply with the conditions attached to the grant and that there is reasonable assurance that the grant will be received), on the basis of the costs incurred and reduce research and development costs. The cumulative research and development grants received by Save Foods Ltd from inception through December 2022 and 2021, amounted to $ 155,765 As of December 31, 2022, and 2021, the Group did not accrue for or pay any royalties to the IIA since no revenues were recognized in respect of the funded projects. In addition, the Group does not anticipate future sales related to these grants.
Inventories	M. Inventories Inventories are valued at the lower of cost or net realizable value. Cost of raw and packaging materials, purchased products, manufactured finished products and products in process are determined on the average cost basis. The Group regularly reviews its inventories for impairment and reserves are established when necessary.
Basic and diluted loss per common stock	N. Basic and diluted loss per common stock Basic loss per common stock is computed by dividing the loss for the period applicable to shareholders, by the weighted average number of shares of common stock outstanding during the period. Securities that may participate in dividends with the shares of common stock (such as the convertible preferred) are considered in the computation of basic loss per share under the two-class method. However, in periods of net loss, only the convertible preferred shares are considered, since such shares have a contractual obligation to share in the losses of the Company. In computing diluted loss per share, basic loss per share is adjusted to reflect the potential dilution that could occur upon the exercise of potential shares.
Stock-based compensation	O. Stock-based compensation The Group measures and recognizes the compensation expense for all equity-based payments to employees and nonemployees based on their estimated fair values in accordance with ASC 718, “Compensation-Stock Compensation”. Share-based payments including grants of stock options are recognized in the statement of comprehensive loss as a compensation expense based on the fair value of the award at the date of grant. The fair value of stock options granted is estimated using the Black-Scholes option-pricing model. The Group has expensed compensation costs, net of forfeitures as they occur, applying the accelerated vesting method, over the requisite service period or over the implicit service period when a performance condition affects the vesting, and it is considered probable that the performance condition will be achieved. SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue)
Concentrations of credit risk	P. Concentrations of credit risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents as well as certain other current assets that do not amount to a significant amount. Cash and cash equivalents, which are primarily held in Dollars and New Israeli Shekels, are deposited with major banks in Israel and United States. The Group considers that its cash and cash equivalents have low credit risk based on the credit ratings of the counterparties. The Company does not have any significant off-balance-sheet concentration of credit risk, such as foreign exchange contracts, option contracts or other foreign hedging arrangements.
Commitments and Contingencies	Q. Commitments and Contingencies The Group records accruals for loss contingencies arising from claims, litigation and other sources when it is probable that a liability has been incurred and the amount can be reasonably estimated. These accruals are adjusted periodically as assessments change or additional information becomes available. Legal costs incurred in connection with loss contingencies are expensed as incurred.
Leases	R. Leases The Group determines if an arrangement is or contains a lease at contract inception. The Group is a lessee in certain operating leases primarily for office space and vehicles. Operating leases are included in operating lease right-of-use (“ROU”) assets, other current liabilities, and operating lease liabilities in our consolidated balance sheets. ROU assets represent Group’s right to use an underlying asset for the lease term and lease liabilities represent Group’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, the Company generally uses the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Group monitors for events or changes in circumstances that require a reassessment of one of its leases. When a reassessment results in the remeasurement of a lease liability, a corresponding adjustment is made to the carrying amount of the corresponding ROU asset unless doing so would reduce the carrying amount of the ROU asset to an amount less than zero. In that case, the amount of the adjustment that would result in a negative ROU asset balance is recorded in statement of comprehensive loss.
New Accounting Pronouncements	S. New Accounting Pronouncements As of December 31, 2022, there are no recently issued accounting standards which are expected to have a material impact on the Group’s consolidated financial statements or disclosures.
Change in classification	T. Change in classification During the current year the Group separated the issuance of shares to employees and service providers and the share-based compensation to employees and directors within the operating section of the cash flows statement. In addition, the Group presented the change in liability for employee rights upon retirement on a net basis in the operating section of the cash flows statement. SAVE FOODS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES	SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES % Furniture and office equipment 7 15 Machines 10 15 Computers 33 Vehicle 15

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF OTHER CURRENT ASSETS	SCHEDULE OF OTHER CURRENT ASSETS December 31, 2022 2021 Prepaid expenses and advances to vendors 223,238 173,835 Government Institutions 24,132 52,417 Other current assets 247,370 226,252

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT December 31, 2022 2021 Computers 30,471 29,566 Furniture and office equipment 21,417 15,121 Machines 213,677 169,189 Vehicles 85,149 85,149 Total cost 350,714 299,025 Less - accumulated depreciation (252,800 ) (198,081 ) Total property and equipment, net 97,914 100,944

OTHER LIABILITIES (Tables)

OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
SCHEDULE OF OTHER ACCOUNT LIABILITIES	SCHEDULE OF OTHER ACCOUNT LIABILITIES December 31, 2022 2021 Employees and related institutions 96,516 199,008 Accrued expenses 132,208 141,799 Operating lease liabilities 66,311 42,747 Other accounts liabilities 295,035 383,554

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
Leases
SCHEDULE OF OPERATING LEASE COST	A. The components of operating lease cost for the year ended December 31, 2022 and 2021 were as follows: SCHEDULE OF OPERATING LEASE COST 2022 2021 December 31, 2022 2021 Operating lease costs 80,501 38,971 Short-term lease cost - 4,378 Total operating lease cost 80,501 43,349
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASE	B. Supplemental cash flow information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASE 2022 2021 December 31, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 62,679 38,971 Right-of-use assets obtained in exchange for lease obligations (non-cash): Operating leases 47,280 201,467
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES	C. Supplemental balance sheet information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES 2022 2021 December 31, 2022 2021 Operating leases: Operating leases right-of-use asset 121,855 129,613 Current operating lease liabilities 66,311 42,747 Non-current operating lease liabilities 40,023 87,287 Total operating lease liabilities 106,334 130,034 Weighted average remaining lease term (years) 1.78 2.9 Weighted average discount rate 4 % 4 %
SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON- CANCELABLE LEASES	SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON- CANCELABLE LEASES 2022 2023 66,311 2024 43,303 Total operating lease payments 109,614 Less: imputed interest (3,280 ) Present value of lease liabilities 106,334

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	The following table presents the Company’s stock option activity for employees and directors of the Company for the year ended December 31, 2022 and 2021: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted Average Exercise Price Outstanding at January 1, 2021 206,862 3.37 Granted - - Exercised - - Forfeited (2,381 ) 3.15 Expired (11,905 ) 3.15 Outstanding at January 1, 2022 192,576 3.38 Granted 42,098 1.25 Exercised - - Forfeited - - Expired - - Outstanding at December 31, 2022 234,674 3.00 Number of options exercisable at December 31, 2022 206,609 3.22
SCHEDULE OF ESTIMATED FAIR VALUE OF OPTIONS GRANTED	The fair value of options granted during 2022 was estimated at the dates of grant using the Black-Scholes option pricing model. The following are the data and assumptions used: SCHEDULE OF ESTIMATED FAIR VALUE OF OPTIONS GRANTED 2022 Dividend yield 0 Expected volatility (%) (*) 55.37 64.89 % Risk-free interest rate (%) (**) 3.46 3.48 % Expected term of options (years) (***) 5.31 6.31 Exercise price (US dollars) 1 1.5 Share price (US dollars) 2.87 Fair value (US dollars) 2.1 2.2 (*) Due to the low trading volume of the Company’s Common Stock and lack of historical information, the expected volatility was based on the historical volatility of the share price of other public companies that operate in the same industry sector as the Company (agricultural chemical industry). (**) The risk-free interest rate represented the risk-free rate of $ zero (***) Due to the fact that the Company does not have sufficient historical exercise data, the expected term was determined based on the “simplified method”.

COST OF SALES (Tables)

COST OF SALES (Tables)	12 Months Ended
	Dec. 31, 2022
Cost Of Sales
SCHEDULE OF COST OF SALES	SCHEDULE OF COST OF SALES 2022 2021 Year ended December 31 2022 2021 Salaries and related expenses 32,583 100,558 Share based compensation - 11,540 Materials 77,281 9,882 Vehicle maintenance 18,175 1,533 Travel expenses 4,115 7,641 Other expenses 26,159 4,789 Cost of sales 158,313 135,943

RESEARCH AND DEVELOPMENT EXPE_2

RESEARCH AND DEVELOPMENT EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2022
Research and Development [Abstract]
SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES	SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES 2022 2021 Year ended December 31 2022 2021 Salaries and related expenses 438,217 176,520 Share based compensation 3,024 19,235 Subcontractors 120,360 238,784 Depreciation 22,034 38,166 Travel expenses 229 3,836 Vehicle maintenance 30,887 15,253 Rent and asset management 35,556 4,925 Laboratory and field tests 89,717 20,025 Other expenses 30,802 21,940 Research and development expenses 770,826 538,684

GENERAL AND ADMINISTRATIVE EX_2

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2022
General And Administrative Expenses
SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES	SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2022 2021 Year ended December 31 2022 2021 Professional services 2,575,294 2,527,076 Salaries and related expenses 297,848 214,570 Share based compensation 934,188 598,699 Legal expenses 108,814 160,814 Insurance 473,650 473,985 Rent and office maintenance 50,361 21,069 Registration fees 233,350 233,395 Communications 1,432 822 Depreciation 8,114 20,040 Other expenses 33,858 16,384 General and administrative expense 4,716,909 4,266,854

FINANCING INCOME (EXPENSES), _2

FINANCING INCOME (EXPENSES), NET (Tables)	12 Months Ended
	Dec. 31, 2022
Financing Income Expenses Net
SCHEDULE OF FINANCING EXPENSES NET	SCHEDULE OF FINANCING EXPENSES NET 2022 2021 Year ended December 31 2022 2021 Interest and amortization expenses 33,741 (8,339 ) Currency exchange differences 14,857 (9,667 ) Changes in fair value of convertible loans - (107,518 ) Bank charges and other finance expenses, net (8,797 ) (36,213 ) Financing expenses net 39,801 (161,737 )

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF INCOME TAX EXPENSES	B. The following is a reconciliation between the theoretical tax on pre-tax loss, at the income tax rate applicable to the Company (federal tax rate) and the income tax expense reported in the financial statements: SCHEDULE OF INCOME TAX EXPENSES 2022 2021 Year ended December 31 2022 2021 Pretax loss 5,779,841 4,865,376 Federal tax rate 21 % 21 % Income tax computed at the federal income tax rate 1,213,767 1,021,729 Non-deductible expenses (1,506 ) (12,999 ) Share-based compensation (19,359 ) (138,270 ) Differences in corporate income tax rates 52,813 58,764 Remeasurement of deferred taxes for foreign currency effects (365,167 ) - Changes in valuation allowance (880,548 ) (929,224 ) Income tax expenses - -
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	C. Deferred taxes result primarily from temporary differences in the recognition of certain revenue and expense items for financial and income tax reporting purposes and for carryforwards. Significant components of the Company’s deferred assets and liabilities are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2022 2021 Year ended December 31 2022 2021 Composition of deferred tax assets: Employees and related institutions 6,927 11,663 Operating loss carry-forwards 4,378,800 3,304,604 Operating lease liabilities 24,328 29,615 Share-based compensation 182,212 Others 241,325 - Total deferred tax assets 4,833,592 3,345,882 Composition of deferred tax liabilities: Right-of-use asset (27,894 ) (29,518 ) Total deferred tax liabilities (27,894 ) (29,518 ) Net deferred tax assets 4,805,698 3,316,364 Valuation allowance (4,805,698 ) (3,316,364 ) Deferred tax assets and liabilities - -

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE	SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE 2022 2021 Year ended December 31 2022 2021 Number of shares Weighted average number of shares of Common Stock outstanding attributable to shareholders 3,498,273 2,343,088 Total weighted average number of shares of Common Stock related to outstanding options, excluded from the calculations of diluted loss per share (*) * 234,674 192,576 (*) The effect of the inclusion of option and convertible loans in 2022 and 2021 is anti-dilutive.

RELATED PARTIES (Tables)

RELATED PARTIES (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
SCHEDULE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES	SCHEDULE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES 2022 2021 Year ended December 31 2022 2021 General and administrative expenses: Directors compensation 419,057 230,943 Salaries and fees to officers 665,982 722,979 General and administrative expenses net (*) 1,085,039 (*) 953,922 (*) of which share based compensation 124,508 104,362 Research and development expenses: Salaries and fees to officers (*) 276,738 (*) 309,168 (*) of which share based compensation 3,024 22,481 Cost of sales: Salaries and fees to officers - (*)49,913 (*) of which share based compensation - 13,489 Selling and marketing expenses: Salaries and fees to officers (*) 169,013 (*) 89,299 (*) of which share based compensation 3,024 8,992 B. Balances with related parties and officers: Other accounts payables 103,497 113,845

GEOGRAPHIC AREAS AND MAJOR CU_2

GEOGRAPHIC AREAS AND MAJOR CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2022
Geographic Areas And Major Customers
SCHEDULE OF INFORMATION ON SALES BY GEOGRAPHIC DISTRIBUTION	The Company has one operating segment. Sales are attributed to geographic distribution based on the location of the customer. SCHEDULE OF INFORMATION ON SALES BY GEOGRAPHIC DISTRIBUTION 2022 2021 Year ended December 31 2022 2021 United States 163,644 201,455 Mexico 154,425 221,025 Israel 29,998 15,661 Turkey 45,937 - Revenues from sales of products 394,004 438,141
SCHEDULE OF SALES TO CUSTOMERS	B. Sales to single customers exceeding 10 SCHEDULE OF SALES TO CUSTOMERS 2022 2021 Year ended December 31 2022 2021 Customer A 163,644 201,455 Customer B 154,425 221,025 Customer C 45,937 - Revenues from sales of products 364,006 422,480
SCHEDULE OF INFORMATION ON LONG LIVED ASSETS	The following table presents the locations of the Company’s long-lived assets as of December 31, 2022 and 2021: SCHEDULE OF INFORMATION ON LONG LIVED ASSETS 2022 2021 Year ended December 31 2022 2021 Israel 207,779 197,563 United States 11,990 32,994 Property, plant and equipment and ROU assets 219,769 230,557

GENERAL (Details Narrative)

GENERAL (Details Narrative) - USD ($)				12 Months Ended
	Aug. 15, 2022	May 13, 2021	Feb. 23, 2021	Dec. 31, 2022	Dec. 31, 2021	Apr. 27, 2009
Number of shares of common stock		1,090,909
Proceeds from issuance of common stock	$ 4,800,000	$ 10,457,862		$ 4,103,330	$ 10,497,862
Number of shares issued	1,600,000
Shares issued price per share	$ 3	$ 11		$ 0.76	$ 4.01
Payments of stock issuance costs	$ 696,670
Proceeds from over allotment	$ 4,103,330
Stockholders equity description	The Company granted the underwriter a 45-day option to purchase up to 240,000 additional shares of Common Stock of the Company to cover over-allotments at the public offering price, less the underwriting discounts and commissions. In addition, the Company issued to the underwriter as compensation, warrants to purchase up to 80,000 shares of Common Stock (5% of the aggregate number of shares of Common Stock sold in this offering). The underwriter’s warrants are exercisable at a per share exercise price equal to 125% of the public offering price per share in this offering ($3.75
Stockholders equity reverse stock split			7 to 1 reverse stock split
Accumulated deficit				$ 22,837,827	$ 17,098,227
Save Foods Ltd [Member]
Ownership percentage						98.48%

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES (Details)	12 Months Ended
	Dec. 31, 2022
Furniture and Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Rate of depreciation percentage	7%
Furniture and Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Rate of depreciation percentage	15%
Machines [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Rate of depreciation percentage	10%
Machines [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Rate of depreciation percentage	15%
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Rate of depreciation percentage	33%
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Rate of depreciation percentage	15%

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Restricted cash	$ 50,062	$ 56,674
Allowance for doubtful debts	24,259	27,450
Impairment expenses	0	0
Severance costs	32,270	$ 22,507
Cumulative research and development grants	$ 155,765

SCHEDULE OF OTHER CURRENT ASSET

SCHEDULE OF OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other current assets	$ 247,370	$ 226,252
Prepaid Expenses and Advances to Vendors [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other current assets	223,238	173,835
Government Institutions [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other current assets	$ 24,132	$ 52,417

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total cost	$ 350,714	$ 299,025
Less - accumulated depreciation	(252,800)	(198,081)
Total property and equipment, net	97,914	100,944
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost	30,471	29,566
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost	21,417	15,121
Machines [Member]
Property, Plant and Equipment [Line Items]
Total cost	213,677	169,189
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total cost	$ 85,149	$ 85,149

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 54,719	$ 21,999
Payments to acquire property plant and equipment	$ 51,689	$ 67,749

SCHEDULE OF OTHER ACCOUNT LIABI

SCHEDULE OF OTHER ACCOUNT LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other accounts liabilities	$ 295,035	$ 383,554
Employees and Related Institutions [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other accounts liabilities	96,516	199,008
Accrued Expenses [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other accounts liabilities	132,208	141,799
Operating Lease Liabilities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other accounts liabilities	$ 66,311	$ 42,747

COMMITMENT AND CONTINGENT LIA_2

COMMITMENT AND CONTINGENT LIABILITIES (Details Narrative)								12 Months Ended
	Oct. 05, 2021 USD ($)	Oct. 05, 2021 ILS (₪)	Aug. 18, 2021 USD ($)	Aug. 18, 2021 ILS (₪)	Jun. 01, 2021 USD ($)	Sep. 22, 2020 USD ($) $ / shares shares	Oct. 10, 2018 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Aug. 15, 2022 $ / shares	May 13, 2021 $ / shares
Exercise price | $ / shares								$ 0.76	$ 4.01	$ 3	$ 11
Number of stock options exercised shares | shares
Consultant One [Member]
Hourly consultancy fee			$ 155	₪ 500
Consultant Two [Member]
Hourly consultancy fee	$ 155	₪ 500
Consulting Agreement [Member] | Consultant One [Member]
Monthly fee					$ 13,000
Bonus amount					150,000
Consulting Agreement [Member] | Consultant Two [Member]
Monthly fee					2,000
Bonus amount					$ 250,000
Consulting Agreement [Member] | Consultant [Member]
Share based compensation							$ 33,000
Israeli Innovation Authority [Member]
Royalty description								Save Foods Ltd. is committed to pay royalties to the IIA on the proceeds from sales of products resulting from research and development projects in which the IIA participates by way of grants. In the first 3 years of sales the Company shall pay 3% of the sales of the product which was developed under IIA research and development projects. In the fourth, fifth and sixth years of sales, the Company shall pay 4% of such sales and from the seventh year onwards the Company shall pay 5% of up to 100% of the amount of grants received plus interest at LIBOR. Save Foods Ltd. was entitled to the grants only upon incurring research and development expenditures. There were no future performance obligations related to the grants received from the IIA
Royalty, contingent liabilities								$ 155,765	$ 155,765
Earthbound Technologies, LLC [Member] | Commission Agreement [Member] | Introduced Parties [Member]
Percenage of revenues						12.50%
Revenues						$ 2,000,000
Maximum compensation percentage of gross profit						25%
Earthbound Technologies, LLC [Member] | Commission Agreement [Member] | Introduced Parties [Member] | Exceeds in Net Revenue [Member]
Revenues						$ 500,000
Number of stock options, exercised						$ 7,143
Number of shares of common stock | shares						7,143
Exercise price | $ / shares						$ 8.4
Earthbound Technologies, LLC [Member] | Commission Agreement [Member] | Introduced Parties [Member] | Occurance of Additional Events in Agreement [Member]
Number of shares of common stock | shares						7,143
Exercise price | $ / shares						$ 8.4
Number of stock options exercised shares | shares						7,143

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COST (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating lease costs	$ 80,501	$ 38,971
Short-term lease cost		4,378
Total operating lease cost	$ 80,501	$ 43,349

SCHEDULE OF SUPPLEMENTAL CASH F

SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating cash flows from operating leases	$ 62,679	$ 38,971
Operating leases	$ 47,280	$ 201,467

SCHEDULE OF SUPPLEMENTAL BALANC

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating leases right-of-use asset	$ 121,855	$ 129,613
Current operating lease liabilities	66,311	42,747
Non-current operating lease liabilities	40,023	87,287
Total operating lease liabilities	$ 106,334	$ 130,034
Operating leases, Weighted average remaining lease term (years)	1 year 9 months 10 days	2 years 10 months 24 days
Operating leases, Weighted average discount rate	4%	4%

SCHEDULE OF MINIMUM LEASE PAYME

SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON- CANCELABLE LEASES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Leases
2023	$ 66,311
2024	43,303
Total operating lease payments	109,614
Less: imputed interest	(3,280)
Present value of lease liabilities	$ 106,334	$ 130,034

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)		1 Months Ended
	Dec. 15, 2021	Jan. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jul. 31, 2021	Dec. 31, 2022
Right-of-use assets			$ 129,613			$ 121,855
Operating lease liabilities			$ 130,034			$ 106,334
Car Rental Agreement [Member]
Lease term of contract, years		3 years	3 years
Monthly payments		$ 1,300	$ 950
Right-of-use assets		$ 47,280	$ 34,362
Miami Lease Agreement [Member]
Lease term of contract, years	1 year
Monthly payments	$ 600
Additional lease term of contract, years	1 year
Addtional monthly payments	$ 630
Right-of-use assets	$ 14,633
Tel Aviv, Israel [Member]
Lease term of contract, years					2 years
Monthly payments					$ 2,900
Additional lease term of contract, years					3 years
Addtional monthly payments					$ 3,000
Neve Yarak, lsrael [Member]
Lease term of contract, years				1 year
Monthly payments				$ 2,000
Additional lease term of contract, years				2 years
Right-of-use assets				$ 152,472
Operating lease liabilities				152,472
Neve Yarak, lsrael [Member] | First Option Period [Member]
Addtional monthly payments				2,800
Neve Yarak, lsrael [Member] | Second Option Period [Member]
Addtional monthly payments				$ 3,000

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative)

12 Months Ended

Oct. 26, 2022 USD ($) shares

Oct. 11, 2022 USD ($) shares

Sep. 07, 2022 USD ($)

Sep. 06, 2022 USD ($) shares

Aug. 29, 2022 USD ($) shares

Aug. 15, 2022 $ / shares shares

Jul. 11, 2022 USD ($) shares

Jun. 27, 2022 USD ($)

Jun. 26, 2022 USD ($) shares

May 18, 2022 USD ($) shares

May 02, 2022 USD ($) shares

Apr. 02, 2022 USD ($) shares

Mar. 24, 2022 USD ($) shares

Mar. 10, 2022 USD ($) shares

Jan. 31, 2022 USD ($) shares

Jan. 31, 2022 ILS (₪) shares

Jan. 27, 2022 shares

Jan. 09, 2022 USD ($) shares

Nov. 03, 2021 USD ($) shares

Oct. 01, 2021 shares

Aug. 05, 2021 USD ($) shares

Jul. 02, 2021 USD ($) shares

Jun. 20, 2021 USD ($) shares

Jun. 15, 2021 USD ($) shares

May 15, 2021 USD ($) shares

May 13, 2021 $ / shares shares

Oct. 10, 2018 USD ($)

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

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

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

1,090,909

Shares issued price | $ / shares

$ 3

$ 11

$ 0.76

$ 4.01

Number of value of common stock

$ 4,103,330

$ 10,457,862

Stock based compensation

84,171

186,438

Warrants to purchase shares | shares

60,000

Number of issued for consultant services

917,070

413,952

April Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Warrants to purchase shares | shares

60,000

Consulting Agreements [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

6,000

Number of value of common stock

$ 19,125

Monthly consultancy fee

$ 4,250

Stock based compensation

$ 16,852

Number of issued for consultant services | shares

6,000

9,000

Number of issued for consultant services

$ 21,525

$ 17,220

$ 39,420

April IR Amendment [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

12,000

Number of value of common stock

$ 39,480

Monthly consultancy fee

$ 3,333

Warrants to purchase shares | shares

40,000

Consultant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

10,090

Stock based compensation

$ 19,125

Bonus

$ 100,000

One-time bonus

$ 7,500

Additional bonus, shares | shares

7,500

Consultant [Member] | Consulting Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

50,000

25,000

25,000

6,000

12,000

Consultant fees

$ 301,000

$ 40,000

Number of shares issuable | shares

12,000

12,000

Number of value of common stock

$ 99,500

$ 53,856

$ 126,600

Share based compensation expenses

$ 33,000

Number of issued for consultant services

$ 9,000

Consultant [Member] | Service Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

14,285

Consultant fees

$ 275,000

$ 15,000

Number of value of common stock

127,622

Monthly consultancy fee

$ 10,000

Consultant [Member] | June 15, 2021 Consulting Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

700

Consultant fees

$ 3,500

Number of shares issuable | shares

200

Number of value of common stock

$ 5,747

Consultant [Member] | 2021 Consulting Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issuable | shares

600

Number of value of common stock

$ 4,926

Consultant [Member] | October 1, 2021 Consulting Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

9,000

9,000

Number of value of common stock

$ 61,200

Share based compensation expenses

136,000

$ 95,200

Consultant [Member] | October 1, 2021 Consulting Agreement [Member] | Six Installments [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

12,500

Consultant [Member] | Consulting Agreements [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued for consultant services | shares

50,000

Consultant [Member] | March IR Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

14,000

Consultant fees

$ 11,000

Number of value of common stock

$ 103,600

Stock based compensation

$ 84,015

Cash payment

$ 5,500

Consultant [Member] | April IR Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

12,000

Number of value of common stock

$ 66,000

Monthly consultancy fee

$ 15,000

Consultant [Member] | Services Agreements [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of value of common stock

141,750

Stock based compensation

$ 100,697

Number of issued for consultant services | shares

50,000

Number of issued for consultant services

$ 195,355

MrJoachim Fuchs [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

3,000

Number of value of common stock

$ 8,610

Increase in monthly consultancy fee

$ 5,000

MrJoachim Fuchs [Member] | Consulting Agreements [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

9,000

9,000

9,000

Number of value of common stock

$ 38,790

Monthly consultancy fee

$ 1,600

₪ 5,000

Stock options description

options to purchase 42,098 shares which represented 1.5% of the Company’s’ outstanding capital stock as of the date of the agreement of which (1) 0.5% of such options shall have an exercise price of $1 and shall vest in 4 equal installments during the 12 month period commencing on the Effective Date (January 1, 2022), (2) 0.5% of such options shall have an exercise price of $1.25 and shall vest in 4 equal installments during the 12 month period following the 12 month anniversary of the Effective Date, (3) 0.5% of such options shall have an exercise price of $1.5 and shall vest in 4 equal installments during the 12 month period following the 24 month anniversary of the Effective Date.

options to purchase 42,098 shares which represented 1.5% of the Company’s’ outstanding capital stock as of the date of the agreement of which (1) 0.5% of such options shall have an exercise price of $1 and shall vest in 4 equal installments during the 12 month period commencing on the Effective Date (January 1, 2022), (2) 0.5% of such options shall have an exercise price of $1.25 and shall vest in 4 equal installments during the 12 month period following the 12 month anniversary of the Effective Date, (3) 0.5% of such options shall have an exercise price of $1.5 and shall vest in 4 equal installments during the 12 month period following the 24 month anniversary of the Effective Date.

Option to purchase of share

$ 42,098

Share-based compensation option to fair value

$ 90,665

Under Written Public [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of issued shares of common stock | shares

1,600,000

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Number of Options Outstanding, Begining	192,576	206,862
Weighted Average Exercise Price, Beginning	$ 3.38	$ 3.37
Number of Options, Granted	42,098
Weighted Average Exercise Price, Granted	$ 1.25
Number of Options, Exercised
Weighted Average Exercise Price, Exercised
Number of Options, Forfeited		(2,381)
Weighted Average Exercise Price, Forfeited		$ 3.15
Number of Options, Expired		(11,905)
Weighted Average Exercise Price, Expired		$ 3.15
Number of Options, Exercised
Number of Options Outstanding, Ending	234,674	192,576
Weighted Average Exercise Price, Ending	$ 3	$ 3.38
Number of Options Exercisable	206,609
Weighted Average Exercise Price, Exercisable	$ 3.22

SCHEDULE OF ESTIMATED FAIR VALU

SCHEDULE OF ESTIMATED FAIR VALUE OF OPTIONS GRANTED (Details) - $ / shares			12 Months Ended
		Apr. 02, 2022	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dividend yield		0%	0%
Expected volatility (%)	[1]		55.37%
Share price (US dollars)			$ 2.87
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility (%)	[1]		64.89%
Risk-free interest rate (%)	[2]		3.48%
Expected term of options (years)		2 years	6 years 3 months 21 days	[3]
Exercise price (US dollars)			$ 1.5
Fair value (US dollars)			$ 2.2
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate (%)	[2]		3.46%
Expected term of options (years)		1 year	5 years 3 months 21 days	[3]
Exercise price (US dollars)			$ 1
Fair value (US dollars)			$ 2.1
[1]Due to the low trading volume of the Company’s Common Stock and lack of historical information, the expected volatility was based on the historical volatility of the share price of other public companies that operate in the same industry sector as the Company (agricultural chemical industry).[2]The risk-free interest rate represented the risk-free rate of $ zero

SCHEDULE OF ESTIMATED FAIR VA_2

SCHEDULE OF ESTIMATED FAIR VALUE OF OPTIONS GRANTED (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2022
US Government Loans [Member]
Short-Term Debt [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0%

STOCK OPTIONS (Details Narrativ

STOCK OPTIONS (Details Narrative) - USD ($)						12 Months Ended
	Aug. 29, 2022	Sep. 22, 2020	Jul. 02, 2020	Jun. 23, 2020	Oct. 18, 2018	Dec. 31, 2022	Dec. 31, 2021	Aug. 15, 2022	May 13, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options granted during the period						42,098
Stock options shares exercisable						206,609
Intrinsic value of awards						$ 0	$ 120,614
Shares issued price per share						$ 0.76	$ 4.01	$ 3	$ 11
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount						$ 90,665
Share-Based Payment Arrangement, Noncash Expense						84,171	$ 186,438
Employees and Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting period exercisable		3 years
Share-Based Payment Arrangement, Noncash Expense						$ 84,171	$ 223,216
Minimum [Member] | Employees and Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based payment arrangement amount capitalized		$ 1,000,000
2018 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options granted during the period			71,431	21,143		91,016
Stock options shares exercisable					190,477
Share based payment award description			The options shall vest quarterly over two years commencing June 1, 2020, whereby	The options shall vest quarterly over two years commencing June 23, 2020, whereby
Award vesting percenatage			12.50%	12.50%
Fair value of the options			$ 344,767
Share options increased			99,466
Number of common stock issuable			289,943
2018 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options granted during the period					190,477
2022 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options shares exercisable	1,000,000
2022 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options granted during the period	1,000,000
2022 Equity Share Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options granted during the period						957,902

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)								12 Months Ended
		Jul. 28, 2022	Jun. 26, 2022	Apr. 02, 2022	Apr. 02, 2022	Feb. 01, 2022	May 13, 2021	Dec. 31, 2022		Dec. 31, 2021
Warrants to purchase shares				60,000	60,000
Share price								$ 2.87
Issuance of shares, net of issuance costs, shares							1,090,909
Volatility rate	[1]							55.37%
Dividend yields				0%				0%
Stock based compensation								$ 84,171		$ 186,438
Risk free interest rate				1.72%
Risk free interest rate				2.44%
Expected volatility				52.14%
Expected volatility				63.36%
Cash liabilirty				$ 40,350	$ 40,350
Minimum [Member]
Risk free rate	[2]							3.46%
Expected term				1 year				5 years 3 months 21 days	[3]
Maximum [Member]
Risk free rate	[2]							3.48%
Volatility rate	[1]							64.89%
Expected term				2 years				6 years 3 months 21 days	[3]
Vest Upon Laps of 12 Months [Member]
Warrants to purchase shares				20,000	20,000
Vest Upon Laps of 18 Months [Member]
Warrants to purchase shares				20,000	20,000
Warrant exercise					$ 8
Warrants or rights				$ 9.50	$ 9.50
Vest Upon Laps of 24 Months [Member]
Warrants to purchase shares				20,000	20,000
Warrants or rights			$ 4.50	$ 11	$ 11
Common Stock [Member]
Issuance of shares, net of issuance costs, shares								1,600,000		1,090,909
Letter Agreement [Member]
Warrants to purchase shares		30,960
Allocated share based compensation expense		$ 30,600
Letter Agreement [Member] | February 2022 Warrant [Member]
Warrants to purchase shares						77,400
Share price						$ 0.05
Issuance of shares, net of issuance costs, shares						15,480
Risk free rate						1.35%
Volatility rate						52.14%
Dividend yields			0%			0%
Expected term						9 months
Fair value						$ 332,859
Stock based compensation								$ 138,692
Risk free interest rate			2.52%
Risk free interest rate			2.79%
Expected volatility			52.12%
Expected volatility			56.48%
Cash liabilirty			$ 7,009
Letter Agreement [Member] | February 2022 Warrant [Member] | Minimum [Member]
Expected term			6 months
Letter Agreement [Member] | February 2022 Warrant [Member] | Maximum [Member]
Expected term			1 year
April Investor Relation Agreement [Member]
Warrants to purchase shares			20,000
Warrants or rights			$ 6
April Investor Relation Agreement [Member] | Common Stock [Member]
Warrants to purchase shares			40,000
[1]Due to the low trading volume of the Company’s Common Stock and lack of historical information, the expected volatility was based on the historical volatility of the share price of other public companies that operate in the same industry sector as the Company (agricultural chemical industry).[2]The risk-free interest rate represented the risk-free rate of $ zero

SCHEDULE OF COST OF SALES (Deta

SCHEDULE OF COST OF SALES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cost of sales	$ 158,313	$ 135,943
Salaries and Related Expenses [Member]
Cost of sales	32,583	100,558
Share Based Compensation [Member]
Cost of sales		11,540
Materials [Member]
Cost of sales	77,281	9,882
Vehicle Maintenance [Member]
Cost of sales	18,175	1,533
Travel Expenses [Member]
Cost of sales	4,115	7,641
Other Expenses [Member]
Cost of sales	$ 26,159	$ 4,789

SCHEDULE OF RESEARCH AND DEVELO

SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Research and development expenses	$ 770,826	$ 538,684
Salaries and Related Expenses [Member]
Research and development expenses	438,217	176,520
Share Based Compensation [Member]
Research and development expenses	3,024	19,235
Professional Fees [Member]
Research and development expenses	120,360	238,784
Depreciation [Member]
Research and development expenses	22,034	38,166
Travel Expenses [Member]
Research and development expenses	229	3,836
Vehicle Maintenance [Member]
Research and development expenses	30,887	15,253
Rent and Asset Management [Member]
Research and development expenses	35,556	4,925
Laboratory and Field Tests [Member]
Research and development expenses	89,717	20,025
Other Expenses [Member]
Research and development expenses	$ 30,802	$ 21,940

SCHEDULE OF GENERAL AND ADMINIS

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
General and administrative expense	$ 4,716,909	$ 4,266,854
Professional Services [Member]
General and administrative expense	2,575,294	2,527,076
Salaries and Related Expenses [Member]
General and administrative expense	297,848	214,570
Share Based Compensation [Member]
General and administrative expense	934,188	598,699
Legal Expenses [Member]
General and administrative expense	108,814	160,814
Insurance [Member]
General and administrative expense	473,650	473,985
Rent and Office Maintenance [Member]
General and administrative expense	50,361	21,069
Registration Fees [Member]
General and administrative expense	233,350	233,395
Communications [Member]
General and administrative expense	1,432	822
Depreciation [Member]
General and administrative expense	8,114	20,040
Other Expenses [Member]
General and administrative expense	$ 33,858	$ 16,384

SCHEDULE OF FINANCING EXPENSES

SCHEDULE OF FINANCING EXPENSES NET (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Income Expenses Net
Interest and amortization expenses	$ 33,741	$ (8,339)
Currency exchange differences	14,857	(9,667)
Changes in fair value of convertible loans		(107,518)
Bank charges and other finance expenses, net	(8,797)	(36,213)
Financing expenses net	$ 39,801	$ (161,737)

SCHEDULE OF INCOME TAX EXPENSES

SCHEDULE OF INCOME TAX EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Pretax loss	$ 5,779,841	$ 4,865,376
Federal tax rate	21%	21%
Income tax computed at the federal income tax rate	$ 1,213,767	$ 1,021,729
Non-deductible expenses	(1,506)	(12,999)
Share-based compensation	(19,359)	(138,270)
Differences in corporate income tax rates	52,813	58,764
Remeasurement of deferred taxes for foreign currency effects	(365,167)
Changes in valuation allowance	(880,548)	(929,224)
Income tax expenses

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Employees and related institutions	$ 6,927	$ 11,663
Operating loss carry-forwards	4,378,800	3,304,604
Operating lease liabilities	24,328	29,615
Share-based compensation	182,212
Others	241,325
Total deferred tax assets	4,833,592	3,345,882
Right-of-use asset	(27,894)	(29,518)
Total deferred tax liabilities	(27,894)	(29,518)
Net deferred tax assets	4,805,698	3,316,364
Valuation allowance	(4,805,698)	(3,316,364)
Deferred tax assets and liabilities

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Federal tax rate	21%	21%
Income Tax Examination, Description	Income of the Israeli company is taxable at enacted tax rate of 23%.
Net change in valuation allowances	$ 1,489,334
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards	6,034,551
Taxable income	770,787
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards	13,528,454
Taxable income	$ 18,792,218

SCHEDULE OF BASIC AND DILUTED L

SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE (Details) - shares		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Weighted average number of shares of Common Stock outstanding attributable to shareholders		3,498,273	2,343,088
Total weighted average number of shares of Common Stock related to outstanding options, excluded from the calculations of diluted loss per share (*)	[1]	234,674	192,576
[1]The effect of the inclusion of option and convertible loans in 2022 and 2021 is anti-dilutive.

SCHEDULE OF TRANSACTIONS AND BA

SCHEDULE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Salaries and fees to officers	$ 4,716,909	$ 4,266,854
Stock based compensation	84,171	186,438
Research and development expenses	770,826	538,684
Salaries and fees to officers	(158,313)	(135,943)
Selling and marketing expenses	567,598	200,299
Salaries and Related Expenses [Member]
Related Party Transaction [Line Items]
Other accounts payables	103,497	113,845
General and Administrative Expense [Member]
Related Party Transaction [Line Items]
General and administrative expenses net	1,085,039	953,922
Stock based compensation	124,508	104,362
General and Administrative Expense [Member] | Directors Compensation [Member]
Related Party Transaction [Line Items]
Salaries and fees to officers	419,057	230,943
General and Administrative Expense [Member] | Salaries and Fees to Officers [Member]
Related Party Transaction [Line Items]
Salaries and fees to officers	665,982	722,979
Research and Development Expense [Member]
Related Party Transaction [Line Items]
Stock based compensation	3,024	22,481
Research and Development Expense [Member] | Salaries and Fees to Officers [Member]
Related Party Transaction [Line Items]
Research and development expenses	276,738	309,168
Cost of Sales [Member]
Related Party Transaction [Line Items]
Stock based compensation		13,489
Cost of Sales [Member] | Salaries and Fees to Officers [Member]
Related Party Transaction [Line Items]
Salaries and fees to officers		(49,913)
Selling and Marketing Expense [Member]
Related Party Transaction [Line Items]
Stock based compensation	3,024	8,992
Selling and Marketing Expense [Member] | Salaries and Fees to Officers [Member]
Related Party Transaction [Line Items]
Selling and marketing expenses	$ 169,013	$ 89,299

RELATED PARTIES (Details Narrat

RELATED PARTIES (Details Narrative)	Aug. 29, 2022 USD ($)	Aug. 27, 2022 USD ($)	Apr. 18, 2022 USD ($)	Jun. 23, 2021 USD ($)	Jun. 23, 2021 ILS (₪)	Nov. 05, 2020 USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Deferred compensation description				In addition, each member of the board shall receive a one-time grant of options to purchase shares of the Company representing 0.25% of the Company’s outstanding share capital as of the date of the approval.	In addition, each member of the board shall receive a one-time grant of options to purchase shares of the Company representing 0.25% of the Company’s outstanding share capital as of the date of the approval.
Annual fees				$ 30,500	₪ 100,000
Mr.David Palach [Member] | Consulting Agreements [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Monthly consultancy fee						$ 8,000
Mr.David Palach [Member] | Consulting Agreements [Member] | Maximum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Monthly consultancy fee						6,000
Chief Executive Officer [Member] | Consulting Agreements [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Monthly consultancy fee						14,000
Reimbursement expenses						$ 500
Deferred compensation description						In addition, the CEO shall receive a one-time grant of options to purchase shares of the Company representing 4.5% of the Company’s outstanding share capital as of the date of the approval.
Chief Financial Officer [Member] | Consulting Agreements [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Monthly consultancy fee				5,000
Reimbursement expenses				$ 500
Ms Bardas [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Bonus received	$ 25,000
Ms Bardas [Member] | Maximum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Monthly consultancy fee	8,000
Ms Bardas [Member] | Minimum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Monthly consultancy fee	5,500
Director [Member] | Consulting Agreements [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Monthly consultancy fee	25,000
Director [Member] | Consulting Agreements [Member] | Minimum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Monthly consultancy fee	10,575	$ 7,575
Lital Barda [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Bonus received	$ 25,000		$ 25,000

SCHEDULE OF INFORMATION ON SALE

SCHEDULE OF INFORMATION ON SALES BY GEOGRAPHIC DISTRIBUTION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues from sales of products	$ 394,004	$ 438,141
UNITED STATES
Revenues from sales of products	163,644	201,455
MEXICO
Revenues from sales of products	154,425	221,025
ISRAEL
Revenues from sales of products	29,998	15,661
TURKEY
Revenues from sales of products	$ 45,937

SCHEDULE OF SALES TO CUSTOMERS

SCHEDULE OF SALES TO CUSTOMERS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues from sales of products	$ 394,004	$ 438,141
Customer A [Member]
Revenues from sales of products	163,644	201,455
Customer B [Member]
Revenues from sales of products	154,425	221,025
Customer C [Member]
Revenues from sales of products	45,937
Customer [Member]
Revenues from sales of products	$ 364,006	$ 422,480

SCHEDULE OF INFORMATION ON LONG

SCHEDULE OF INFORMATION ON LONG LIVED ASSETS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, plant and equipment and ROU assets	$ 219,769	$ 230,557
ISRAEL
Property, plant and equipment and ROU assets	207,779	197,563
UNITED STATES
Property, plant and equipment and ROU assets	$ 11,990	$ 32,994

GEOGRAPHIC AREAS AND MAJOR CU_3

GEOGRAPHIC AREAS AND MAJOR CUSTOMERS (Details Narrative)	12 Months Ended
	Dec. 31, 2022
Single Customer [Member] | Revenue, Segment Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage	10%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Jan. 26, 2023	Jan. 20, 2023 $ / shares shares	Jan. 19, 2023 USD ($) shares	Jan. 19, 2023 ILS (₪) shares	Dec. 31, 2022 $ / shares	Dec. 31, 2021 $ / shares
Subsequent Event [Line Items]
Common stock, shares, issued | $ / shares					$ 0.0001	$ 0.0001
Subsequent Event [Member]
Subsequent Event [Line Items]
Agreement description	The Company shall pay a success fee (the “Success Fee”) in the amount equal to 6% of the gross proceeds received by the Company under the Equity Purchase Agreement to be paid within five working days of each receipt of funds. However, with respect to any amount received by the Company from certain investors, the Success Fee shall be 5%
Subsequent Event [Member] | Cheif Operating Officer [Member]
Subsequent Event [Line Items]
Bonus			$ 17,000	₪ 60,000
Number of shares issued			7,000	7,000
Subsequent Event [Member] | Consulting Agreement [Member] | Board of Directors Chairman [Member]
Subsequent Event [Line Items]
Common stock, shares, issued		15,000
Restricted, shares		70,000
Common Stock [Member] | Subsequent Event [Member] | Consulting Agreement [Member] | Board of Directors Chairman [Member]
Subsequent Event [Line Items]
Common stock, shares, issued		25,000
Common stock, shares, issued | $ / shares		$ 0.0001