N2OFF (NITO) S-1/A 7 Feb 25 IPO registration (amended) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2023
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Registrant Name	N2OFF, INC.
Entity Central Index Key	0001789192
Entity Tax Identification Number	26-4684680
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	HaPardes 134 (Meshek Sander)
Entity Address, City or Town	Neve Yarak
City Area Code	(347)
Local Phone Number	468-9583
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	701 S. Carson Street
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Carson City
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89701
City Area Code	(888)
Local Phone Number	528-2677
Contact Personnel Name	VCorp Services, LLC

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)		Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents		$ 4,447,003	$ 5,700,709
Restricted cash (Note 2D)		31,171	50,062
Accounts receivable, net of allowance for doubtful account of $64,031 and $24,259 as of December 31, 2023 and 2022. respectively		107,007	192,597
Inventories		121,513	81,706
Prepaid expenses		719,389	223,238
Other current assets (Note 3)		39,538	24,132
Total Current assets		5,465,621	6,272,444
Right-of-use asset arising from operating leases (Note 9)		56,568	121,855
Property and equipment, net (Note 4)		66,581	97,914
Investment in nonconsolidated affiliate (Note 5)		1,655,461
Total assets		7,244,231	6,492,213
Current Liabilities
Accounts payable		43,539	127,484
Other liabilities (Note 7)		734,933	587,365
Total current liabilities		778,472	714,849
Non current operating lease liabilities (Note 9)		7,181	40,023
Total liabilities		785,653	754,872
Stockholders’ Equity (*) (Note 10)
Common stock of $ 0.0001 par value each (“Common Stock”): 495,000,000 shares authorized as of December 31, 2023 and 2022; issued and outstanding 2,955,490 and 688,272 shares as of December 31, 2023 and 2022, respectively.	[1]	296	69
Preferred stock of $ 0.0001 par value (“Preferred Stock”): 5,000,000 shares authorized as of December 31, 2023 and 2022; issued and outstanding 0 shares as of December 31, 2023 and 2022.	[1]
Additional paid-in capital	[1]	35,866,223	28,710,412
Foreign currency translation adjustments	[1]	(26,275)	(26,275)
Accumulated deficit	[1]	(29,360,235)	(22,837,827)
Total Company’s stockholders’ equity		6,480,009	5,846,379
Non-controlling interest		(21,431)	(109,038)
Total stockholders’ equity		6,458,578	5,737,341
Total liabilities and stockholders’ equity		$ 7,244,231	$ 6,492,213
[1]Adjusted to reflect

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for Doubtful Accounts, Premiums and Other Receivables	$ 64,031	$ 24,259
Common Stock, Par or Stated Value Per Share		$ 0.0001
Common Stock, Shares Authorized		495,000,000
Common Stock, Shares, Outstanding	2,955,490	688,272
Preferred Stock, Par or Stated Value Per Share		$ 0.0001
Preferred Stock, Shares Authorized		5,000,000
Preferred Stock, Shares Outstanding		0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues from sales of products		$ 263,445	$ 394,004
Cost of sales (Note 13)		(55,178)	(158,313)
Gross profit		208,267	235,691
Research and development expenses (Note 14)		(1,938,234)	(770,826)
Selling and marketing expenses		(271,966)	(567,598)
General and administrative expenses (Note 15)		(5,575,843)	(4,716,909)
Operating loss		(7,577,776)	(5,819,642)
Financing income, net (Note 16)		46,511	39,801
Other income (Note 10(21))		984,940
Changes in fair value of an investment in an associate measured under the fair value option (Note 5)		(713,593)
Net loss	[1]	(7,259,918)	(5,779,841)
Less: Net loss attributable to non-controlling interests		737,510	40,241
Net loss attributable to the Company’s stockholders’ equity		$ (6,522,408)	$ (5,739,600)
Earnings Per Share, Diluted	[2]	$ 5.43	$ 10.85
Weighted Average Number of Shares Outstanding, Diluted	[2]	1,200,608	528,776
[1]Adjusted to reflect[2]Adjusted to reflect

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Loss (Parenthetical)		1 Months Ended
	Oct. 04, 2023	Oct. 31, 2023
Equity [Abstract]
Stockholders' Equity, Reverse Stock Split	one for seven reverse stock split	one

Statements of Changes In Stockh

Statements of Changes In Stockholders' Equity - 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, value at Dec. 31, 2021		$ 43	$ 23,607,741	$ (26,275)	$ (17,098,227)	$ 6,483,282	$ (70,671)	$ 6,412,611
Balance, shares at Dec. 31, 2021		429,953
Issuance of shares, net of issuance costs of $696,670	[1]	$ 23	4,103,307			4,103,330		4,103,330
Issuance of shares, net of issuance costs, shares		228,572
Issuance of shares to employees and service providers	[1]	$ 3	916,476			916,479	591	917,070
Issuance of shares to employees and services providers, shares		29,747
Share based compensation to employees and directors	[1]		82,888			82,888	1,283	84,171
Comprehensive loss for the year	[1]				(5,739,600)	(5,739,600)	(40,241)	(5,779,841)
Balance, value at Dec. 31, 2022		$ 69	28,710,412	(26,275)	(22,837,827)	5,846,379	(109,038)	5,737,341
Balance, shares at Dec. 31, 2022		688,272
Issuance of shares to employees and service providers	[1]	$ 99	2,923,742			2,923,841		2,923,841
Issuance of shares to employees and services providers, shares		990,092
Share based compensation to employees and directors	[1]		23,266			23,266	434	23,700
Comprehensive loss for the year	[1]				(6,522,408)	(6,522,408)	(737,510)	(7,259,918)
Issuance of shares for Plantify exchange agreement (note 5)	[1]	$ 17	826,688			826,705		826,705
Issuance of shares for Plantify exchange agreement , shares		166,340
Issuance of shares for Yaaran exchange agreement (note 6 and note 10(22))	[1]	$ 22	997,002			997,024	664,683	1,661,707
Issuance of shares for Yaaran exchange agreement, shares		223,008
Issuance of shares for standby equity purchase agreement I	[1]	$ 78	2,290,850			2,290,928		2,290,928
Stock issued during period, shares equity purchase agreement I, shares		777,224
Issuance of shares for standby equity purchase agreement II	[1]	$ 11	254,263			254,274		254,274
Stock issued during period, shares equity purchase agreement II, shares		110,554
Transactions with non- controlling interests (note 6)	[1]		(160,000)			(160,000)	160,000
Balance, value at Dec. 31, 2023		$ 296	$ 35,866,223	$ (26,275)	$ (29,360,235)	$ 6,480,009	$ (21,431)	$ 6,458,578
Balance, shares at Dec. 31, 2023		2,955,490
[1]Adjusted to reflect

Statements of Changes In Stoc_2

Statements of Changes In Stockholders' Equity (Parenthetical) - USD ($)			1 Months Ended	12 Months Ended
	Oct. 04, 2023	Aug. 15, 2022	Oct. 31, 2023	Dec. 31, 2022
Payments of Stock Issuance Costs		$ 696,670
Stockholders' Equity, Reverse Stock Split	one for seven reverse stock split		one
Common Stock [Member]
Payments of Stock Issuance Costs				$ 696,670

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Loss for the year	[1]	$ (7,259,918)	$ (5,779,841)
Adjustments required to reconcile net loss for the year to net cash used in operating activities:
Depreciation		20,838	54,719
Decrease in liability for employee rights upon retirement, net			(28,452)
Issuance of shares to employees and service providers		2,477,544	856,064
IPR&D recorded in respect of purchase of NTWO OFF Ltd.		1,661,707
Share based compensation to employees and directors		23,700	84,171
Gain from sales of property and equipment		(12,294)
Gain from standby equity purchase agreement I		(1,157,647)
Change in fair value of investment in nonconsolidated affiliate		713,593
Exchange rate differences on operating leases		13,064	(13,731)
Decrease (Increase) in accounts receivable, net		85,590	(19,967)
Increase in inventories		(39,807)	(59,103)
Decrease in prepaid expenses and other current assets		164,880	39,888
Decrease in accounts payable		(90,954)	(116,580)
Increase (decrease) in other liabilities		173,360	(112,083)
Decrease in operating lease expense		59,883	66,647
Change in operating lease liability		(66,298)	(68,858)
Net cash used in operating activities		(3,232,759)	(5,097,126)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in nonconsolidated affiliate		(1,542,349)
Proceeds from sales of property and equipment		22,789
Purchase of property and equipment			(51,689)
Net cash used in investing activities		(1,519,560)	(51,689)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from promissory note		700,000
Repayments of long-term loans from banking institutions and other		(700,000)	(8,390)
Proceeds from standby equity purchase agreement, net		3,472,712
Proceeds from shares issued for cash, net of issuance costs			4,103,330
Net cash provided by financing activities		3,472,712	4,094,940
Effect of exchange rate changes on cash and cash equivalents		7,010	(2,966)
DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH		(1,272,597)	(1,056,841)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT BEGINNING OF YEAR		5,750,771	6,807,612
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF YEAR		4,478,174	5,750,771
Non-cash transactions:
Termination of lease liability		21,114
Initial recognition of operating lease right-of-use assets		15,709	47,280
Issuance of shares in exchange for investment in nonconsolidated affiliate (see Note 10)		826,705
Issuance of shares for future services		422,163	61,006
Issuance of shares for commitment fee (see Note 10(21))		$ 254,274
[1]Adjusted to reflect

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	NOTE 1– GENERAL A. Operations N2OFF, Inc. (formerly 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 % of the issued and outstanding shares of Save Foods Ltd. (the Company and Save Foods Ltd. collectively, the “Group”), including preferred and common stock. Save Foods Ltd. was incorporated in 2004 and commenced its operations in 2005. Save Foods Ltd. develops, produces, and focuses on delivering innovative solutions for the food industry aimed at improving food safety and shelf life of fresh produce. On May 13, 2021, the Company completed an underwritten public offering of 155,845 shares of its common stock for net proceeds of $ 10,457,862 . Commencing on May 14, 2021, the Company’s common stock was listed on the Nasdaq Capital under the symbol “SVFD”. On August 15, 2022, the Company completed an underwritten public offering of 228,572 shares of its common stock for net proceeds of $ 4,103,330 (see note 10(8)). During September through December 2023 the Company issued an aggregate of 691,000 shares of its common stock for net proceeds of $ 3,499,388 under its July 23, 2023 Standby Equity Purchase Agreement (see note 10(21)). On November 6, 2023, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with N2OFF, Inc., a newly formed Nevada corporation and its wholly owned subsidiary (the “Surviving Corporation”), pursuant to which, on the same date, the Company, as parent in this transaction, merged with and into the Surviving Corporation (the “Reincorporation Merger”). Upon the consummation of the Reincorporation Merger, the Company ceased its legal existence as a Delaware corporation, and the Surviving Corporation continued Company’s business as the surviving corporation in the Reincorporation Merger under the name “N2OFF, Inc.” succeeding to all Company’s rights, assets, liabilities and obligations, except that its affairs ceased to be governed by the Delaware General Corporation Law and became subject to the Nevada Revised Statutes. Pursuant to the Merger Agreement, the Articles of Incorporation and the Bylaws of the Surviving Corporation (the “Nevada Bylaws”), as in effect prior to the consummation of the Reincorporation Merger, continue in full force and effect as the Surviving Corporation’s Articles of Incorporation and the Nevada Bylaws. After the balance sheet date, on March 19, 2024, the Company changed its name from “Save Foods, Inc.” to “N2OFF, Inc.” B. Reverse stock split On October 4, 2023, following the 2023 annual meeting of stockholders, the Company filed a Certificate of Amendment (the “Amendment”) to its Amended and Restated Certificate of Incorporation in Delaware to effect a one for seven reverse stock split of the Company’s outstanding common stock (the “Reverse Stock Split”). The Amendment became effective on October 5, 2023. As a result of the Reverse Stock Split, every seven 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 and the shares were rounded to the nearest whole number. The authorized capital and par value of the common stock remained unchanged. All shares, stock option and per share information in these consolidated financial statements have been restated to reflect the Reverse Stock Split on a retroactive basis. C. Securities Exchange Agreement with Plantify On March 31, 2023, the Company entered into the securities exchange agreement with Plantify Foods, Inc. (“Plantify”). Plantify is a Canadian corporation traded on the TSX Venture Exchange (“TSXV”) which focus on the development and production of “clean-label” plant-based products - see Note 5 below for further information. D. Stock Exchange Agreement with Yaaran Investments On August 29, 2023, the Company entered into an exchange agreement with Yaaran Investments Ltd. and formed an Israeli subsidiary, Nitrousink Ltd., now known as NTWO OFF Ltd. (“NTWO OFF LTD”) which focus on nitrous oxide (“N2O”), a potent greenhouse gas with significant global warming ramifications - see Note 6 below for further information. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 1– GENERAL (continue) E. Going concern uncertainty Since inception, the Company has incurred significant losses and negative cash flows from operations and has an accumulated deficit of $ 29 million. The Company has financed its operations mainly through financing by the issuance of the Company’s equity from various investors. 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 December 31, 2023, management currently is of the opinion that its existing cash will be sufficient to fund operations until the end of the second quarter of 2025. As a result, there is substantial doubt regarding the Company’s ability to continue as a going concern. Management plans to continue securing sufficient financing through the sale of additional equity securities or capital inflows from strategic partnerships. Additional funds may not be available when the Company needs them, on favorable terms, or at all. If the Company is unsuccessful in securing sufficient financing, it may need to cease operations. The financial statements do not include adjustments for measurement or presentation of assets and liabilities, which may be required should the Company fail to operate as a going concern. F. Hamas terrorist attacks Because most of the Company’s operations are conducted in Israel and all members of its board of directors, management, as well as a majority of its employees and consultants, including employees of its service providers, are located in Israel, its business and operations are directly affected by economic, political, geopolitical and military conditions affecting Israel. In October 2023, Hamas terrorists infiltrated Israel’s southern border from the Gaza Strip and conducted a series of attacks on civilian and military targets. Hamas also launched extensive rocket attacks on Israeli population and industrial centers located along Israel’s border with the Gaza Strip and in other areas within the State of Israel. These attacks resulted in extensive deaths, injuries and kidnapping of civilians and soldiers in the southern part of the country. Following the attack, Israel’s security cabinet declared war against Hamas and a military campaign against these terrorist organizations commenced in parallel to their continued rocket and terror attacks. Following the attack by Hamas on Israel’s southern border, Hezbollah in Lebanon also launched missile, rocket, drone and shooting attacks against Israeli military sites, troops and Israeli towns in northern Israel. In response to these attacks, the Israeli army has carried out a number of targeted strikes on sites belonging to Hezbollah in southern Lebanon. It is possible that the hostilities with Hezbollah will escalate, and that other terrorist organizations, including Palestinian military organizations in the West Bank, as well as other hostile countries, such as Iran, will join the hostilities. Such hostilities may include terror and missile attacks. In the event that the Company’s facilities are damaged as a result of hostile actions, or hostilities otherwise disrupt our ongoing operations, its ability to deliver or provide products and services in a timely manner to meet its contractual obligations towards customers and vendors could be materially and adversely affected. Following the brutal attacks on Israel, the mobilization of army reserves and the government declaring a state of war in October 2023, there was a decrease in Israel’s economic and business activity. The security situation has led, inter alia, to a disruption in the supply chain and production, a decrease in the volume of national transportation, a shortage in manpower due to employees being called for active reserve duty as well as a rise in the exchange rate of foreign currencies in relation to the New Israel Shekel. These events may imply wider macroeconomic indications of a deterioration of Israel’s economic standing, which may have a material adverse effect on the Company and its ability to effectively conduct its business, operations and affairs. Although many of such military reservists have since been released, they may be called up for additional reserve duty, depending on developments in the war in Gaza and along Israel’s other borders. Certain of its employees and consultants in Israel, in addition to employees of its service providers located in Israel, have been called, and additional employees may be called, for service in the current or future wars or other armed conflicts with Hamas as well as the other pending or future armed conflicts in which Israel is or may become engaged, and such persons may be absent for an extended period of time. The Company has experienced delays in pilots and packaging activities due to the war, as certain packing houses, have halted operations for the time being. Additionally, the Company anticipated engaging additional packing houses to conduct pilots with Company’s product, but, due to the war, the Company were unable to continue pursuing new collaborations for these pilots, and the Company may not be able to resume any potential collaborations if the current war persists for an extended duration. The Company is unable to predict how long the current conflict will last, as well as the repercussions these delays will have on operations. If the Company is unable to renew pilots or collaborations with local packing houses Company’s financial results may be affected. The Company is continuing to regularly follow developments on the matter and is examining the effects on its operations and the value of its assets. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
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 (U.S. 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 calculation of fair value of the convertible loan. 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. N2OFF, 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 subsidiaries. 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, 2023 and 2022 include $ 31,171 and $ 50,062 , respectively, collateral account for the Group’s corporate credit cards and a lease liability and is classified in current assets. 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 amounts of receivables in dispute, and the current receivables aging and current payment patterns. As of December 31, 2023, and 2022, an allowance for doubtful debts in the amount of $ 64,031 and $ 24,259 , respectively, is reflected in net accounts receivable. The Group does not have any off-balance-sheet credit exposure related to its customers. 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. Fair value Fair value of certain of the Company’s financial instruments including cash, accounts payable, accrued expenses, and other accrued liabilities approximate cost because of their short maturities. The Company measures and reports fair value in accordance with ASC 820, “Fair Value Measurements” which defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value measurements. Fair value, as defined by ASC 820, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of an asset should reflect its highest and best use by market participants, principal (or most advantageous) markets, and an in-use or an in-exchange valuation premise. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) Fair value (continue) Valuation techniques are generally classified into three categories: (i) the market approach; (ii) the income approach; and (iii) the cost approach. The selection and application of one or more of the techniques may require significant judgment and are primarily dependent upon the characteristics of the asset or liability, and the quality and availability of inputs. Valuation techniques used to measure fair value under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 also provides fair value hierarchy for inputs and resulting measurement as follows: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities; and Level 3: Unobservable inputs for the asset or liability that are supported by little or no market activity, and that are significant to the fair values. Fair value measurements are required to be disclosed by the level within the fair value hierarchy in which the fair value measurements in their entirety fall. Fair value measurements using significant unobservable inputs (in level 3 measurements) are subject to expanded disclosure requirements including a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), (ii) segregating those gains or losses included in earnings, and (iii) a description of where those gains or losses included in earning are reported in the statement of operations. The Company’s financial assets that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows (see Note 5): SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS Level 1 Level 2 Level 3 Total As of December 31, 2023 Level 1 Level 2 Level 3 Total US$ Assets: Investment in Plantify 641,561 - - 641,561 Convertible loan - - 1,013,900 1,013,900 Total assets 641,561 - 1,013,900 1,655,461 The following table presents the changes in fair value of the Level 1 assets for the period April 5, 2023 through December 31, 2023: SCHEDULE OF CHANGES IN FAIR VALUE OF ASSETS Changes in Fair value US$ Assets: Initial recognition of the investment in Plantify as at April 5, 2023 (*) 929,864 Additional investment in shares of Plantify 417,890 Changes in fair value (706,193 ) Outstanding at December 31, 2023 641,561 N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) Fair value (continue) The following table presents the changes in fair value of the Level 3 assets for the period April 5, 2023 through December 31, 2023: Changes in Fair value US$ Assets: Initial recognition of the convertible loan issued as at April 5, 2023 (*) 1,021,300 Changes in fair value (7,400 ) Outstanding at December 31, 2023 1,013,900 (*) Relative fair value calculated at inception. H. Asset acquisitions The Company’s consolidated financial statements include the operations of acquired subsidiaries from the date the Company gains control over them. When the screening test of ASU 2017-01 Business Combinations (Topic 805) Clarifying the Definition of a Business, suggests that substantially all of the fair value of the gross assets of a subsidiary acquired is concentrated in a single asset or a group of similar assets, such as a single IPR&D asset, the acquired net assets do not meet the definition of a business. Noncontrolling interests of a subsidiary that does not meet the definition of a business are initially measured at fair value. For more details see Note 6. I. 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 impairment expenses were recorded during the years ended December 31, 2023 or 2022. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) J. 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 2023 and 2022 financial statements and did not recognize any amount with respect to an unrecognized tax benefit in its balance sheets. K. 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. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) L. Research and development expenses Research and development expenses are charged to comprehensive loss as incurred. M. 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 31, 2023 and 2022, amounted to $ 155,765 . As of December 31, 2023, and 2022, the Group did not accrue 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. N. 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. O. Basic and diluted loss per common stock Basic loss per common stock is computed by dividing the loss for the period applicable to stockholders, by the weighted average number of shares of common stock outstanding during the period. 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. Accordingly, in 2023 and 2022, no potential shares are considered. P. 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. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) Q. 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. R. 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. S. 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. The 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 the statement of comprehensive loss. T. New Accounting Pronouncements Improvements to Reportable Segment disclosures (Topic 280): In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280) – Improvements to Reportable Segment Disclosures to improve reportable segment disclosure requirements through enhanced disclosures about significant segment expenses and segment-related data. For public companies, the amendments in this ASU are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 with early adoption permitted. The Company does not expect this ASU to have a material effect on its consolidated financial statements. Improvements to Income Tax Disclosure (Topic 740): In December 2023, the FASB issued ASU No. 2023-09, Income Tax (Topic 740) - Improvements to Income Tax Disclosures which requires companies to break out their income tax expense, income tax rate reconciliation and income tax payments made in more detail. For public companies, the requirements will become effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The Company does not expect this ASU to have a material effect on its consolidated financial statements. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT ASSETS	NOTE 3 – OTHER CURRENT ASSETS SCHEDULE OF OTHER CURRENT ASSETS 2023 2022 December 31, 2023 2022 Government Institutions 38,227 24,132 Other receivable 1,311 - Other current assets 39,538 24,132

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 4 – PROPERTY AND EQUIPMENT, NET SCHEDULE OF PROPERTY PLANT AND EQUIPMENT 2023 2022 December 31, 2023 2022 Computers 30,471 30,471 Furniture and office equipment 21,417 21,417 Machines 213,677 213,677 Vehicles 29,418 85,149 Total cost 294,983 350,714 Less - accumulated depreciation (228,402 ) (252,800 ) Total property and equipment, net 66,581 97,914 For the years ended December 31, 2023 and 2022, depreciation expenses were $ 20,838 and $ 54,719 respectively. Additional property and equipment in an amount of $ 51,689 were purchased for the year ended December 31 2022 ( No property and equipment were purchased in 2023). During 2023, the Company sold property and equipment with a cost of $ 55,731 and with accumulated depreciation in the amount of $ 45,236 .

INVESTMENT IN NONCONSOLIDATED A

INVESTMENT IN NONCONSOLIDATED AFFILIATE	12 Months Ended
	Dec. 31, 2023
Investment In Nonconsolidated Affiliate
INVESTMENT IN NONCONSOLIDATED AFFILIATE	NOTE 5 – INVESTMENT IN NONCONSOLIDATED AFFILIATE On March 31, 2023, the Company entered into a Securities Exchange Agreement with Plantify, pursuant to which the Company and Plantify agreed to issue to the other 19.99 % of its issued and outstanding capital stock (the “Securities Exchange”). Accordingly, at closing on April 5, 2023, the Company issued 166,340 shares of the Company’s common stock to Plantify, which amount represented 19.99 % of the Company’s outstanding capital stock as of immediately prior to the closing (and 16.66 % of the Company’s outstanding capital stock as of immediately following the closing). The Company determined the value of the shares issued at $ 826,705 based on the share price of the Company at the closing date. On the same date, Plantify issued 30,004,349 common shares of Plantify to the Company representing 19.99 % of Plantify’s outstanding capital stock as of immediately prior to the closing (and 16.66 % of Plantify’s outstanding capital stock as of immediately following the closing). In connection with the Securities Exchange Agreement, the Company and Plantify executed a debenture (the “Debenture”), whereby the Company agreed to lend C$ 1,500,000 (approximately US$ 1,124,000 ) to Plantify. The Debenture accrues interest at a rate of 8 % annually and is repayable by Plantify on October 4, 2024 . Outstanding principal under the Debenture may be converted, at the Company’s sole discretion, into common shares of Plantify at a price of C$ 0.05 per share for the first 12 months of the Debenture issuance date and C$ 0.10 per share thereafter. Accrued interest may be converted at the market price of Plantify’s common shares, subject to TSX Venture Exchange (“TSX”) approval at the time of conversion. Plantify executed a general security agreement in the Company’s favor and pledged to the Company the shares of Plantify’ subsidiary, Peas of Bean Ltd. On September 7, 2023, the Company purchased an additional 55,004,349 common shares of Plantify at a price of C$ 0.01 per common share (US$ 404,890 ), in a rights offering, resulting in an increase of approximately 7 % in the Company’s aggregate ownership of the issued and outstanding common shares of Plantify. Following the additional acquisition, the Company owned 85,008,698 common shares of Plantify, representing approximately 23 % of Plantify’s issued and outstanding common shares. The Company determined that it has a significant influence over Plantify and such investment is accounted for under the equity method of accounting. At the initial recognition of the equity investment, the Company elected the fair value option where subsequent changes in fair value are recognized in earnings. If the fair value option is applied to an investment that would otherwise be accounted for under the equity method, the Company applies it to all its financial interests in the same entity (equity and debt, including guarantees) that are eligible items. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 5 – INVESTMENT IN NONCONSOLIDATED AFFILIATE (continue) The equity investment in common shares of Plantify is classified within Level 1 in the fair value hierarchy as the valuation can be obtained from real time quotes in active markets, and is measured based on Plantify’s closing stock price on the TSX and prevailing foreign exchange rate at each balance sheet date and the changes in fair value are reflected in gain (loss) on equity investments, net in the consolidated statement of income. The fair value of the conversion feature loan was estimated using the Black-Scholes option pricing model using a third-party appraiser. The assumptions used to perform the calculations are detailed below: Fair value of the conversion feature as of the Securities Exchange closing and for December 31, 2023: SCHEDULE OF FAIR VALUE CONVERSION Fair value of the conversion feature April 5, 2023 December 31, 2023 Expected volatility (%) 78.20 % 135.70 % Risk-free interest rate (%) 4.34 % 5.08 % Expected dividend yield 0.0 % 0.0 % Contractual term (years) (*) 1 0.25 Conversion price (Canadian dollars) (US$ 0.04 ) C$ 0.054 (US$ 0.04 ) C$ 0.054 Underlying share price (Canadian dollars) (US$ 0.04 ) C$ 0.05 (US$ 0.01 ) C$ 0.01 Fair value (U.S. dollars) $ 272,000 $ 900 (*) As of December 31, 2023 the Company estimated that the probability that the Debenture would be converted following 12 months is minimal. The significant observable inputs used in the fair value measurement of the conversion feature are mainly the expected volatility and risk free interest rate. Significant changes in any of those inputs in isolation would have resulted in a change in the fair value measurement. The fair value of the debt component of the Debenture was estimated with the assistance of a third-party appraiser by discounting the principal and interest at a discount rate of market interest for similar loans. The interest rate was determined, among other things, based on the potential risk factor of the debt investment in Plantify, at 25.4 %. For the period between April 5, 2023, through December 31, 2023, an unrealized loss of $ 713,593 was recorded in loss on investment in nonconsolidated subsidiary in the Company’s consolidated statements of comprehensive loss. The following tables present Plantify’s summarized financial information. The period presented in the table below commenced on April 5, 2023, when the Company retained an equity investment in Plantify: SCHEDULE OF EQUITY INVESTMENT April 5, 2023 Through December 31, 2023 Revenue 455,000 Gross loss (73,000 ) Net loss (1,839,000 ) As of December 31, 2023 Current assets 551,000 Noncurrent assets 1,766,000 Current liabilities 2,187,000 Stakeholders deficit (643,000 ) N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

A CONSOLIDATED ENTITY

A CONSOLIDATED ENTITY	12 Months Ended
	Dec. 31, 2023
Consolidated Entity
A CONSOLIDATED ENTITY	NOTE 6 – A CONSOLIDATED ENTITY On August 29, 2023, the Company closed exchange transactions (the “Exchange”), pursuant to the terms of a stock exchange agreement, entered on July 11, 2023, as amended on July 24, 2023 and August 13, 2023 , by and among the Company, Save Foods Ltd., Yaaran Investments Ltd., an Israeli company (“Yaaran”), and a yet-to-be formed Israeli company (“NewCo”), (the “Exchange Agreement”). The closing conditions for the consummation of the Exchange, required, among other things, the incorporation of NewCo in the State of Israel. On August 29, 2023, NewCo was incorporated under the name of “Nitrousink, Ltd.” and issued the Company 4,200,000 shares, representing 60 % of its share capital on a fully diluted pre-closing basis in exchange for 223,008 shares of common stock of the Company, issued to Yaaran on July 27, 2023, which amount represented 19.99 % of the Company’s outstanding capital stock as of immediately prior to the Exchange (and 16.66 % of the Company’s outstanding capital stock as of immediately following the Exchange). As a result of such, N2OFF became a majority-owned subsidiary of the Company. On February 21, 2024, Nitrousink, Ltd. changed its name to NTWO OFF Ltd. As of December 31, 2023, the company owns 60% of the share capital of NTWO OFF Ltd, Yaaran owns 30%, and the Agricultural Research Organization - Volcani Institute owns 10%. See also note 10(22) below . As part of the Exchange Agreement, the Company committed to support N2OFF’s commercialization efforts of certain technologies researched and developed (the “License”) together with the Government of Israel on behalf of the State of Israel, represented by the Head of Agricultural Research Organization and the Treasurer of A.R.O., by making available up to $ 1.2 million in three conditional installments. As of December 31, 2023 the Company paid the first installment in the amount of $ 400,000 , of which $ 160,000 were recorded as a transaction with non-controlling interests. At the Exchange date, N2OFF was determined to be excluding substantive process as required under the definition of business in accordance with the provisions of ASC Topic 805 “Business Combination”. In addition, it was determined that the License representing IPR&D had no alternative future use and therefore the entire purchase price allocated to the acquired IPR&D in the amount of $ 1,661,707 was charged to expense at the acquisition date as part of “Research and Development expenses” in the accompanying consolidated statement of operations for the year ended December 31, 2023.

OTHER LIABILITIES

OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2023
Other Liabilities Disclosure [Abstract]
OTHER LIABILITIES	NOTE 7 – OTHER LIABILITIES SCHEDULE OF OTHER LIABILITIES 2023 2022 December 31, 2023 2022 Employees and related institutions 60,000 96,516 Accrued expenses 634,418 424,538 Operating lease liabilities 40,515 66,311 Other liabilities 734,933 587,365 N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

COMMITMENT AND CONTINGENT LIABI

COMMITMENT AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENT AND CONTINGENT LIABILITIES	NOTE 8 – 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 will 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 thereafter the Company will pay 5% of up to 100% of the amount of grants received plus interest at SOFR for 12 months. 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. As of December 31, 2023 and 2022, the contingent liabilities with respect to grants received from the IIA, subject to repayment under these royalty agreements on future sales is $ 155,765 , not including. As of December 31, 2023, and 2022, the Company did not accrue for or pay any royalties to the IIA as no revenue related to the funded projects has yet been generated. 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 % of the net revenues generated from Introduced Parties (during the agreement period and within 18 months following the termination of the agreement) up to a total aggregated amount of $ 2,000,000 , provided that the compensation shall not exceed 25 % of the Company’s gross profit under the given commercial agreement signed with the Introduced Party. In addition, in the event that the aggregated net revenues generated from Introduced Parties were to exceed $ 500,000 , and subject to board approval, the Company would be required to issue to EBT options to purchase 1,021 shares of common stock at an exercise price of $ 58.80 per share. In the event that certain additional events detailed in the agreement were to occur, the Company will also issue to EBT, subject to Board approval, additional options to purchase 1,021 shares of common stock at an exercise price of $ 58.80 per share. Such events have not occurred as of balance sheet date. 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 pursuant to which the consultants will provide the Company with business development and strategic consulting services including ongoing consulting for the Company, board and management. The agreements may be terminated by either party upon 30 days prior written notice. The Company would pay each, a monthly fee of $ 13,000 , and $ 2,000 as reimbursement of expenses. In addition, the Company agreed to grant the consultants signing bonuses of $ 150,000 and $ 250,000 net of the outstanding debt of the Company to the consultants based on their October 10, 2018 agreements in the amount of $ 33,000 each. In addition, the Company agreed to pay the consultants 5% of any gain generated by the Company exceeding an initial gain of 25% due to any sale, disposition or exclusive license of activities, securities, business, or similar events initiated by each the consultants. In addition, each consultant is entitled to a special bonus for assisting with business opportunities or other specified events (“Consultant Engagements”), authorized by the CEO or the Chairman of the Board. On December 20, 2023 the board approved to compensate each of the consultants in the amount of $ 100,000 and $ 10,000 reimbursement of expenses incurred. D On January 26, 2023, the Company entered into an advisory agreement with a consultant for a period of ninety days. According to the agreement, the consultant will provide advisory services 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 will pay a success fee (the “Success Fee”) in the amount equal to 6% of the gross proceeds received by the Company under any such equity purchase agreement to be paid within five business days of each receipt of funds. However, with respect to any amount received by the Company from certain investors, the Success Fee will be 5%. On July 20, 2023, the term of the agreement was extended until October 12, 2023. On December 13, 2023, the term was further extended to May 12, 2024 and the consultant will be entitled to receive 3% of the gross proceeds received by the Company under the financing to be paid. As of December 31, 2023 the Company paid a Success Fee in the amount of $ 175,000 to the consultant. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
Leases
LEASES	NOTE 9 – LEASES A. The components of operating lease cost for the years ended December 31, 2023 and 2022 were as follows: SCHEDULE OF OPERATING LEASE COST 2023 2022 December 31, 2023 2022 Operating lease costs 54,723 80,501 B. Supplemental cash flow information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASE 2023 2022 December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 51,353 62,679 Right-of-use assets obtained in exchange for lease obligations (non-cash): Operating leases 15,709 47,280 C. Supplemental balance sheet information related to operating leases was as follows: SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES 2023 2022 December 31, 2023 2022 Operating leases: Operating leases right-of-use asset 56,568 121,855 Current operating lease liabilities 40,515 66,311 Non-current operating lease liabilities 7,181 40,023 Total operating lease liabilities 47,696 106,334 Weighted average remaining lease term (years) 1.08 1.78 Weighted average discount rate 4 % 4 % N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 9 – LEASES (continue) D. Future minimum lease payments under non-cancellable leases as of December 31, 2023 were as follows: SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON- CANCELABLE LEASES 2023 2024 41,233 2025 7,739 Total operating lease payments 48,972 Less: imputed interest (1,276 ) Present value of lease liabilities 47,696 In September 2021, the Company signed a lease agreement for an office and operational space in Neve Yarak, lsrael for a period of 1 year with monthly payments of $ 2,000 and an option to extend the agreement for an additional 2 years with monthly payment of $ 2,500 in the first option period and $ 2,750 in the second option period. The Company exercised its option to extend the lease agreement for an additional 2 years . A right-of-use assets in the amount of $ 152,472 and lease liabilities in the amount of 152,472 have been recognized in the balance sheet in respect of these leases. In December 2021, the Company signed a car rental lease agreement for a period of 3 years with monthly payments of $ 950 . A lease right-of-use asset and a related liability in the amount of $ 34,362 have been recognized in the balance sheet in respect of this lease. During August 2023, the Company terminated the lease agreement. On December 15, 2021, the Company entered into a lease agreement for office space in Miami (the “Miami Lease”). The Miami Lease is for a period of 1 year with monthly payments of $ 600 and an option to extend the agreement for an additional 1 year with monthly payments of $ 630 . A lease right-of-use asset and a related liability in the amount of $ 14,633 have been recognized in the balance sheet in respect of this lease. The Company exercised its option to extend the lease agreement for an additional year. On December 15, 2023, the Company entered into a new lease agreement for office space in Miami for a period of 1 year with monthly payments of $ 670 and an option to extend the agreement for an additional 1 year with monthly payments of $ 704 . A lease right-of-use asset and a related liability in the amount of $ 15,709 have been recognized in the balance sheet in respect of this lease. In January 2022, the Company signed a car rental lease agreement for a period of 3 years with monthly payments of $ 1,300 . A lease right-of-use asset and a related liability in the amount of $ 47,280 have been recognized in the balance sheet in respect of this lease. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 10 – STOCKHOLDERS’ 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 June 15, 2021, the Company signed a consulting agreement with a third party pursuant 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 and will issue the consultant 29 shares of common stock of the Company on the last day of each month following the commencement date of the agreement. On November 3, 2021, the Company issued to consultants an aggregate of 100 shares of the Company’s common stock. On May 2, 2022, the Company issued the consultants an aggregate of 86 shares of the Company’s common stock. The Company determined the aggregate value of the shares issued at $ 4,926 . 2. On October 1, 2021, the Company entered into an 18 month consulting agreement with a consultant pursuant 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 1,286 shares of common stock of the Company upon execution of the agreement and six installments of 1,786 shares of common stock of the Company each 90 days thereafter. On November 3, 2021 the Company issued to the consultant 1,286 shares of the Company’s common stock. On January 27, 2022 and May 2, 2022, the Company issued an aggregate of 3,572 shares. On June 8, 2022 the Company terminated the consulting agreement. During the year ended December 31, 2022, the Company recorded share based compensation expenses of $ 136,000 , in respect of the above agreement. 3. In connection with Mr. Joachim Fuchs’ appointment as Chairman of the board of directors of Save Foods Ltd, on February 10, 2022, Save Foods Ltd entered into a consulting agreement with Mr. Fuchs., pursuant to which Mr. Fuchs will be paid a monthly fee of NIS 5,000 (approximately $ 1,600 ) and subject to the Board approval, 1,286 shares of common stock and, subject to the terms of the equity incentive plan to be adopted by the Company, options to purchase 6,015 shares of common stock 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 have an exercise price of $7.00 per share and vest in 4 equal installments during the 12 month period commencing on January 1, 2022 (the “Effective Date”), (2) 0.5% of such options have an exercise price of $8.75 and 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 have an exercise price of $10.50 and vest in 4 equal installments during the 12 month period following the 24 month anniversary of the Effective Date. The Company determined the fair value of the options at $ 90,665 . On March 24, 2022, the Company issued 1,286 shares of common stock to Mr. Fuchs. The Company determined the value of the shares at $ 38,790 based on the share price at the agreement date. On August 29, 2022, the Board approved an increase in Mr. Fuchs’ monthly fee to $ 5,000 and, a one time issuance of 429 shares of common Stock. Such shares were issued on September 7, 2022. The Company determined the value of the shares at $ 8,610 based on the share price at the resolution date. On March 29, 2023, the Board approved an amendment to the consulting agreement pursuant to which Mr. Fuchs will receive monthly compensation of $ 1,000 and 7,143 restricted shares of common stock under the Company’s 2022 Share Incentive Plan in lieu of the above-described options. These shares will be subject to a twenty four month lockup period. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 10 – STOCKHOLDERS’ EQUITY (continue) 4. 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 pursuant to which the Company will pay the consultant for his services a monthly fee of $ 11,000 and will issue 2,000 shares of common stock of the Company upon the execution of the March IR Agreement. The shares were issued on March 10, 2022. The Company determined the value of the shares at $ 103,600 . During the year ended December 31, 2023 and 2022, the Company recorded share based compensation expenses of $ 84,015 and $ 19,585 , respectively. On June 27, 2022 the March IR Agreement was amended to set the monthly cash payment at $ 5,500 beginning July 2022. 5. 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 and in addition, 1,715 shares of common stock of the Company upon execution of the agreement. The shares were issued on May 2, 2022. The Company estimated the value of the shares issued at $ 66,000 based on the share price on the agreement date. In addition, the Company will issue a warrant (the “April Warrant”) to purchase 8,572 shares of common stock to such consultant (see note 12(2) below). On June 26, 2022 (the “April IR Amendment Date”), the Company amended the April IR Agreement (the “April IR Amendment to extend the term of the April IR Agreement for an additional period of 90 days commencing on July 1, 2022, and to pay the consultant for his services a monthly fee of $ 3,333 . In addition, the Company will issue 1,715 shares of common stock upon execution of the April IR Agreement Amendment. Such shares were issued on August 22, 2022. The Company determined the value of the shares at $ 39,480 based on the share price on June 26, 2022. The April IR Amendment also provided for the issuance by the Company of a warrant to purchase 5,715 shares of common stock (see note 12(2) below). On August 29, 2022, the Board approved a one-time bonus of $ 100,000 to the consultant. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 10 – STOCKHOLDERS’ EQUITY (continue) 6. On May 18, 2022, the Company issued 1,286 shares of common stock to a consultant, pursuant to a May 11, 2022 Board resolution. The shares were estimated at $ 39,420 based on the share price of the resolution date. 7. 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 pursuant to which the Company agreed to pay the consultant for his services a monthly fee of $ 4,250 . On June 13, 2022, the Consulting Agreement was amended to provide that on July 1, 2022, and for the remaining period of the Consulting Agreement the Company will issue the consultant (a) 858 shares of common stock, and (b) common stock representing $ 19,125 , which amount will be calculated based on the average closing bid price of the Company’s common stock during the 10 trading days prior to October 10, 2022, provided however, that the number of shares to be issued shall not be less than 858 shares of common stock. On July 11, 2022, the Company issued the consultant 858 shares of common stock. The Company determined the value of the shares at $ 17,220 based on the share price on the date of the Consulting Agreement, of which $ 16,852 was recorded as share based compensation expenses and the remaining portion was classified as prepaid expenses in other current assets. Additionally, on August 29, 2022, the Board approved a one-time bonus of $ 7,500 and 1,072 shares of common stock of the Company, to the consultant. The shares were issued on September 7, 2022. The Company determined the value of the shares at $ 21,525 based on the share price on the date of the Consulting Agreement. On October 11, 2022, the Company issued the consultant 1,442 shares of common stock, and recorded share based compensation expenses of $ 19,125 in respect of the agreement. 8. On August 15, 2022, the Company completed an underwritten public offering of 228,572 shares of its common stock at a price to the public of $ 21.00 per share. The gross proceeds to the Company from this offering were $ 4,800,000 , before deducting underwriting discounts, commissions and other offering expenses, and excluding the exercise of the over-allotment option by the underwriter, which was not exercised in an amount totaling $ 696,670 resulting in net proceeds of $ 4,103,330 . The Company granted the underwriter a 45-day option to purchase up to 34,286 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, a warrant to purchase up to 11,429 shares of common stock (5% of the aggregate number of shares of common stock sold in this offering). The underwriter’s warrant is exercisable at $26.25 per share, representing 125% of the public offering price per share in this offering . The underwriter’s warrants are exercisable at any time and from time to time, in whole or in part, during the four and a half years period commencing 180 days from the effective date of the registration statement. 9. On September 6, 2022, the Company entered into a Services Agreement (the “Services Agreement”) with a consultant. pursuant to which, the consultant will provide the Company with strategic advisory services for a period of six months. The Company agreed to pay the consultant $ 275,000 for his services, As of December 31, 2023 and 2022, the Company recorded $ 195,355 and $ 79,645 , respectively, as investor relations expenses. In addition, the Company issued 7,143 shares of common stock to the consultant. The Company determined the value of the shares at $ 141,750 based on the share price of the date of the Services Agreement, of which $ 100,697 was recorded as share based compensation expenses during the year ended December 31, 2022 and the remaining was recorded during the year ended December 31, 2023. 10. On October 26, 2022, the Board approved the issuance of 7,143 shares of common stock to a consultant pursuant to an investor relations consulting agreement and quarterly issuances of 1,286 shares of common stock commencing January 1, 2023 and ending on December 31, 2024. On November 16, 2022, the Company issued 7,143 shares of common stock. The Company determined the value of the shares at $ 99,500 based on the share price of the date of the board resolution. On each of January 2, 2023, April 3, 2023, August 7, 2023 and November 8, 2023, the Company issued 1,286 shares of common stock. In addition, on December 20, 2023, the Board approved the issuance of 111,553 shares of common stock to the consultant. On December 21, 2023, the Company issued 111,553 shares of common stock. The Company determined the value of the shares issued based on the share price of the date of the board approval. The Company recorded share based compensation expenses of $ 271,886 for the year ended December 31, 2023. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 10 – SHAREHOLDERS’ EQUITY (continue) 11. On October 26, 2022, the Board approved the quarterly issuances of 715 shares of common stock to each of two consultants commencing on January 1, 2023, and ending on December 31, 2024. On January 2, 2023, April 3, 2023 and August 7, 2023, the Company issued 1,430 shares of common stock to each of the consultants. The Company determined the value of the shares issued based on the share price on the date of the board approval. The Company recorded share-based compensation expenses of $ 59,695 for the year ended December 31, 2023. On August 3, 2023, the Board approved the issuance of a one-time bonus of 21,428 shares of common stock to each of the two consultants. On August 7, 2023, the Company issued 21,428 shares of common stock to each of the consultants. In addition, on December 20, 2023, the Board approved the issuance of 100,000 shares of common stock to each of the two consultants. On December 21, 2023, the Company issued 100,000 shares of common stock for each of the consultants. The Company determined the value of the shares issued based on the share price of the date of the board approval. The Company recorded share-based compensation expenses of $ 532,991 . 12. On January 20, 2023, the Company entered into a consulting agreement with a consultant (see note 10(7)) for a period of twelve months pursuant to which the Company will issue on a quarterly basis, subject to the approval of the board (a) 3,572 restricted shares of the Company’s common stock for services rendered for the first quarter of 2023, and (b) 2,143 restricted shares of common stock for services rendered for each subsequent quarter of 2023, such that the consultant will receive an aggregate of 10,001 restricted shares of common stock. On February 13, 2023, the Company issued the first 3,572 shares of common stock. On April 27, 2023, the Company issued 2,143 shares of common stock. The Company determined the value of the shares issued based on the share price of the date of the board approval. The Company recorded share-based compensation expenses of $ 47,680 for the year ended December 31, 2023. On June 14, 2023, the Company entered into a new superseding consulting agreement with such consultant (see note 10 (18) below). 13. On March 29, 2023, the board approved an amendment to the consulting agreement with EU Agritech Investment Ltd. (“EU Agritech”), pursuant to which EU Agritech will receive $ 100,000 in restricted shares of common stock to be issued on the effective date of the amendment as compensation for the first twelve months of services provided to the Company. On April 3, 2023, the Company issued 21,009 shares of common stock to EU Agritech. During the year ended December 31, 2023, the Company recorded $ 100,000 as share based compensation expenses. 14. On March 29, 2023, the board approved the issuance of an equity grant to executive officers, employees, directors and consultants of an aggregate of 142,860 shares of common stock (such number includes the restricted shares issued pursuant to the amendment of the consulting agreement with Joachim Fuchs as detailed in note 10(3) above). Such shares were issued on April 3, 2023. The Company estimated the value of the shares issued at $ 678,000 based on the share price of the date of the board approval and recorded $ 678,000 as share based compensation expenses during the year ended December 31, 2023. 15. On March 31, 2023, the Company entered into the securities exchange agreement with Plantify pursuant to which the Company and Plantify agreed to issue 19.99 % of its issued and outstanding capital stock on a pre-closing basis to the other. Upon the closing of the securities exchange on April 5, 2023, the Company issued 166,340 shares of common stock to Plantify (see note 5 above). 16. On May 28, 2023, the Company entered into a consulting agreement with a consultant for a period of 18 months pursuant to which the Company will issue, subject to the approval of the board, 25,715 restricted shares of the Company’s common stock. These shares will be subject to a lockup period pursuant to the following schedule: (a) 8,572 shares of common stock upon the six months anniversary of the agreement date, (b) 8,572 shares of common stock upon the nine months anniversary of the agreement date, and (c) 8,571 shares of common stock upon the twelve months anniversary of the agreement date. On June 21, 2023, the Company issued 25,715 restricted shares of common stock. The Company determined the value of the shares issued at $ 122,400 based on the share price on the agreement date, of which $ 47,600 was recorded as share based compensation expenses during the year ended December 31, 2023 and the remaining was classified as prepaid expenses in other current assets. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 10 – SHAREHOLDERS’ EQUITY (continue) 17. On May 28, 2023, the Company entered into a consulting agreement with a consultant for a period of two years pursuant to which the Company will issue, subject to the approval of the board, 35,715 restricted shares of the Company’s common stock. These shares will be subject to a lockup period pursuant to the following schedule: (a) 11,905 shares of common stock upon the six month anniversary of the agreement date, (b) 11,905 shares of common stock upon the nine month anniversary of the agreement date, and (c) 11,905 shares of common stock upon the 12 month anniversary of the agreement date. On June 21, 2023, the Company issued 35,715 restricted shares of common stock. The Company determined the value of the shares issued at $ 170,000 based on the share price on the agreement date, of which $ 50,534 was recorded as share based compensation expenses during the year ended December 31, 2023 and the remaining was classified as prepaid expenses in other current assets. 18. On June 14, 2023, the Company entered into a consulting agreement with a consultant for a period of 30 months pursuant to which the Company will issue, subject to the approval of the board, 32,143 restricted shares of the Company’s common stock. These shares will be subject to a lockup period pursuant to the following schedule: (a) 10,715 shares of common stock upon the six month anniversary of the agreement date, (b) 10,714 shares of common stock upon the nine month anniversary of the agreement date, and (c) 10,714 shares of common stock upon the twelve month anniversary of the agreement date. On June 21, 2023, the Company issued 32,143 restricted shares of common stock. The Company determined the value of the shares issued at $ 147,150 based on the share price on the agreement date, of which $ 32,234 was recorded as share based compensation expenses during the year ended December 31, 2023 and the remaining was classified as prepaid expenses in other current assets. On November 8, 2023, the consulting agreement dated November 15, 2023, was amended pursuant to which the consultant will receive additional 20,000 restricted shares of common stock. On November 20, 2023, the Company issued 20,000 restricted shares of common stock. The Company determined the value of the shares issued at $ 44,002 based on the share price on the amendment to the agreement date, of which $ 9,639 was recorded as share based compensation expenses during the year ended December 31, 2023 and the remaining was classified as prepaid expenses in other current assets. 19. On June 15, 2023, the Company entered into a consulting agreement with a consultant for a period of three months pursuant to which the Company will issue, subject to the approval of the board, the following: (a) restricted Common Stock representing an aggregate value of $ 75,000 , upon the execution of the agreement, and (b) a monthly cash fee of $ 5,000 . The Company issued an aggregate of 16,485 shares of common stock and recorded $ 75,000 as share based compensation expenses. 20. On June 21, 2023, the Company entered into a consulting agreement with legal advisors pursuant to which such counsel will be paid $ 22,500 in cash and $ 22,500 in restricted common stock for services provided to the Company. Cash payment of $ 11,250 and $ 11,250 in restricted common stock was paid upon execution of the agreement and the remaining amounts will be paid upon the completion of the legal services. On July 6, 2023, the Company issued 4,945 shares of restricted common stock as consideration for the first installment. The Company determined the value of the shares issued at $ 24,137 based on the share price on the agreement date, which recorded as share based compensation expenses during the year ended December 31, 2023. On September 6, 2023, the Company issued 6,123 shares of common stock to legal counsel pursuant to the August 7, 2023 retainer legal services agreement. The Company determined the value of the shares issued at $ 66,862 based on the share price on the agreement date, of which $ 26,745 was recorded as share based compensation expenses during the year ended December 31, 2023 and the remaining was classified as prepaid expenses in other current assets. On December 11, 2023, the Company entered into additional consulting agreement pursuant to which the legal advisors will provide the Company with certain legal services in consideration for total of $ 25,000 in cash and 12,500 restricted common stock of the Company. Cash payment of $ 10,000 shall be paid upon execution of the agreement and the remaining after the completion of the legal services. On December 26, 2023, the Company issued 12,500 shares of restricted common stock. The Company determined the value of the shares issued at $ 38,500 based on the share price on the agreement date, which recorded as prepaid expenses in other current assets. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 10 – SHAREHOLDERS’ EQUITY (continue) 21. On July 23, 2023, the Company, entered into a Standby Equity Purchase Agreement (the “SEPA I”), with YA II PN, Ltd. (the “Investor”), pursuant to which the Investor agreed to purchase up to $ 3.5 million shares of the Company’s common stock over the course of 40 months after the date of the SEPA I. The price of shares to be issued under the SEPA I will be 94 % of the lowest volume weighted average trading price (the “VWAP”) of the Company’s common stock for the three consecutive trading days commencing on the delivery of each advance notice by the Company. Each issuance and sale by the Company to the Investor under the SEPA I (an “Advance”) is subject to a maximum amount equal to the greater of 100% of the Daily Traded Amount (being the product obtained by multiplying the daily trading volume of the Company’s shares as reported by Bloomberg L.P., by the VWAP for such trading day) during the five trading days prior to an Advance notice and $ 200,000 . With respect to each Advance notice, if the Company notifies the Investor of a minimum acceptable price with respect to such Advance, then if there is no VWAP or if such price is below the minimum price indicated by the Company, there will be an automatic reduction to the amount of the Advance by one third, and that day will be excluded from the pricing period. The Advances are subject to certain limitations, including that the Investor cannot purchase any shares that would result in it beneficially owning more than 4.99% of the Company’s outstanding shares of common stock at the time of an Advance notice or acquiring more than 19.99% of the Company’s outstanding shares of common stock as of the date of the SEPA I (the “Exchange Cap”). The Exchange Cap will not apply under certain circumstances, including, where the Company has obtained stockholder approval to issue in excess of the Exchange Cap in accordance with the rules of Nasdaq or such issuances do not require stockholder approval under Nasdaq’s “minimum price rule.” The SEPA I will terminate automatically on the earlier of December 1, 2026 or when the Investor has purchased an aggregate of $ 3.5 million shares of the Company’s common stock. The Company has the right to terminate the Purchase Agreement upon five trading days’ prior written notice to the Investor. The SEPA I provided that, subject to the satisfaction of certain conditions set forth in the SEPA I, upon the request of the Company, the Investor will advance to the Company up to $ 700,000 of the $ 3,500,000 commitment amount, with such Advances to be evidenced by a promissory note (the “Note”). The request by the Company for such Advances may only be made after the approval of the stockholders of the transactions contemplated by the SEPA I, and the Company cannot request any Advances after January 31, 2024. There is a 3 % discount to the amount equal to each Note. Each Note accrues interest on the outstanding principal balance at the rate of 8% per annum. The Company is required to pay, on a monthly basis, a one tenth of the outstanding principal of each Note and accrued interest thereon either (i) in cash or (ii) by submitting an advance notice pursuant to the purchaser and selling the Investor shares, or any combination of (i) or (ii) as determined by the Company. The first payment is due 60 days after the issuance of a Note, with each subsequent payment due 30 days after the prior payment. Unless otherwise agreed by the Investor, the funds received by the Company pursuant to the SEPA I for the sale of shares will first be used to satisfy any payments due under the Note. The conditions that must be satisfied prior to the Investor advancing the Company funds pursuant to the terms of the Note include obtaining stockholder approval of the transactions contemplated by the SEPA I (on October 2, 2023, at the annual meeting of stockholders, the stockholders approved the issuance of more than 20% of our issued and outstanding common stock, permitting us to request Advances from the Investor under the SEPA I that will result in the issuance of more than 20% of our issued and outstanding shares of common stock as of the date of the SEPA I without being subject to the Exchange Cap), the delivery by the Company to the Investor of a request to lend funds pursuant to the Note prior to January 31, 2024, no events which could have a material adverse on the Company and other conditions customary of financings of this nature. On September 27, 2023, the Company issued 26,224 shares of common stock as a commitment fee to a subsidiary of the Investor. The Company determined the value of the shares issued at $ 122,988 based on the share price on the agreement date. On October 11, 2023, the Company filed a registration statement on Form S-1 with the SEC, which was declared effective by the SEC on October 30, 2023 for the resale of up to 1,000,000 shares of common stock that may be offered and sold by the Investor. On October 31, 2023, the Company received a gross amount of $ 700,000 and issued the Note to the Investor pursuant to the SEPA I. The first payment under the Note was due December 31, 2023. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars) NOTE 10 – SHAREHOLDERS’ EQUITY (continue) The Company considered the guidelines of ASC 815 and determined that the SEPA I contains both purchased put option element and a forward share issuance element, neither element qualifies for equity classification. Accordingly, the Company recognized an asset or liability with changes in fair value recoded to the statements of operations. All costs associated with the SEPA I were expensed in the statements of operations. On each of November 6, 2023, November 20, 2023, and December 5, 2023, the Company issued 20,000 shares of common stock pursuant to settlement document with respect to Advance notices delivered to the Investor. On December 7, 2023, the Company issued additional 691,000 shares of common stock to the Investor pursuant to settlement document with respect to Advance notices delivered to the Investor. Total aggregated net amount received as consideration for the sale of the shares amounted to $ 3,499,388 . Total expenses associated with the SEPA I amounted to $ 358,801 and were recorded in the Company’s statement of operations under general and administrative expenses. On December 22, 2023, the Company entered into an additional Standby Equity Purchase Agreement (the “SEPA II”) with the Investor, pursuant to which the Investor has agreed to purchase up to $ 20 million shares of common stock over the course of 36 months after the date of the SEPA II. The price of shares to be issued under the SEPA II is the same as the determination of the price under SEPA I. The SEPA II will terminate automatically on the earlier of December 22, 2027 or when the Investor has purchased an aggregate of $ 20 million of the Company’s shares of common stock. The Company has the right to terminate the SEPA II upon five trading days’ prior written notice to the Investor. In connection with and subject to the satisfaction of certain conditions set forth in the SEPA II, upon the request of the Company, the Investor will pre-advance to the Company up to $ 3,000,000 of the $ 20,000,000 commitment amount. The Company paid a subsidiary of the Investor a structuring fee in the amount of $ 10,000 and on December 28, 2023, the Company issued 110,554 shares of common stock as a commitment fee to a subsidiary of the Investor. The Company determined the value of the shares issued at $ 254,274 based on the share price on the agreement date, which was recorded as prepaid expenses in other current assets during the year ended December 31, 2023. 22. On July 27, 2023, the Company issued 223,008 shares of common stock to Yaaran pursuant to the terms of the Exchange Agreement described in note 6 above. The Company determined the value of the shares issued at $ 997,024 based on the share price on the agreement date, which was recorded as research and development expenses during the year ended December 31, 2023. 23. On November 23, 2023, the Company entered into a consulting agreement with a consultant (see note 10(1)) pursuant to which the consultant will provide the Company with public relations services for a period of three months for a one-time fee in the amount of $ 4,500 and subject to the approval of the board of directors of the Company, $ 10,000 of restricted shares of the Company’s common stock, valued as of the date of the agreement, such shares to be issued in equal monthly installments. On December 7, 2023, the Company issued the first tranche of 1,755 shares of the Company’s common stock to the consultant. The Company determined the value of the shares issued and the services provided until December 31, 2023 at $ 4,176 and recorded share base compensation expenses. 24. On December 20, 2023, the board approved the issuance of an equity grant to executive officers, directors and consultants of an aggregate of 301,284 shares of common stock. Such shares were issued on December 21, 2023. The Company estimated the value of the shares issued at $ 540,805 based on the share price of the date of the board approval and recorded $ 540,805 as share based compensation expenses during the year ended December 31, 2023. See also note 10(11). N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars)

STOCK OPTIONS

STOCK OPTIONS	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK OPTIONS	NOTE 11 – 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 options to purchase an aggregate of 27,211 shares of common stock of the Company. The purpose of the 2018 Equity Incentive Plan is to offer attract and retain the best available personnel, provide incentive to individuals who perform services for the Company and promote the success of the Company’s business. On July 1, 2020, the Board approved an increase to the share option pool under the 2018 Equity Incentive Plan by 14,210 shares of common stock, such that after the increase the total number of shares of common stock issuable under the Plan is 41,421 shares of common stock. On August 29, 2022, 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 options to purchase up to 142,858 shares of common stock. The purpose of the 2022 Share Incentive Plan is (1) to afford an incentive to service providers of the Company or any affiliate of the Company, which now exists or is hereafter is organized or acquired by the Company or its affiliates, to continue as service providers, (2) to increase their efforts on behalf of the Company or its affiliates and (3) to promote the success of the Company’s business, by providing such service providers with opportunities to acquire a proprietary interest in the Company through the issuance of shares or restricted shares of common stock, and by the grant of options to purchase shares, restricted share units and other share-based awards. On July 31, 2023, the board of directors approved and on October 2, 2023, the Company’s stockholders approved an amendment to the Company’s 2022 Share Incentive Plan to increase the number of shares of common stock authorized for issuance under the 2022 Share Incentive Plan by an additional 928,572 shares of common stock. On December 20, 2023, the board of directors of the Company approved the issuance of an equity grant to executive officers, directors and consultants under the 2022 Share Incentive Plan of aggregate of 286,784 shares of common stock. See note10(24) above). The following table presents the Company’s stock option activity for employees and directors of the Company for the year ended December 31, 2023 and 2022: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted Average Exercise Price Outstanding at January 1, 2022 27,518 23.69 Granted 6,015 8.75 Exercised - - Forfeited - - Expired - - Outstanding at January 1, 2023 33,533 21.00 Granted - - Exercised - - Forfeited (6,015 ) 8.75 Expired - - Outstanding at December 31, 2023 27,518 23.69 Number of options exercisable at December 31, 2023 27,518 23.69 N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data) NOTE 11 – STOCK OPTIONS (continue) The aggregate intrinsic value of the awards outstanding as of December 31, 2023 and 2022 is $ 0 . These amounts represent the total intrinsic value, based on the Company’s stock price of $ 2.00 and $ 5.28 as of December 31, 2023 and 2022, respectively, less the weighted exercise price. This represents the potential amount received by the option holders had all option holders exercised their options as of that date. 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) 7 - 10.5 Share price (US dollars) 20.09 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 – coupon US Government Loans. (***) 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 . On March 29, 2023, the board approved an amendment to a consulting agreement pursuant to which the consultant will receive 7,143 restricted shares of common stock under the Company’s 2022 Share Incentive Plan instead of options to purchase 6,015 shares of common stock. Expenses incurred in respect of stock-based compensation for employees and directors, for the year ended December 31, 2023 and 2022 were $ 23,700 and $ 84,171 , respectively. The Group did not recognize an income tax benefit related to stock-based compensation as it is not recognized for tax purposes in Israel and a full valuation allowance was recorded as it relates to the deferred tax asset of the Company. As of December 31, 2023, there are 12,955 options available for future grants under the 2018 Equity Incentive Plan and 641,788 options available for future grants under the 2022 Share Incentive Plan N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data)

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2023
Warrants
WARRANTS	NOTE 12 – WARRANTS 1. On February 1, 2022, the Company entered into a letter agreement (the “Letter Agreement”) with a consultant pursuant 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 11,058 shares of common stock, at an exercise price of $ 0.35 per share (the “February 2022 Warrant”). Shares subject to the warrant with vest and become exercisable as to 2,212 shares upon the later of (i) the date of the Letter Agreement or the approval of the Letter Agreement by the Board, and (ii) in four additional quarterly installments ending in February 2023. 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 %, a volatility factor of 52.14 %, dividend yields of 0 % and an expected life of 0.75 years and was calculated at $ 332,859 . On July 28, 2022, the Company and the consultant entered into an amendment to the Letter Agreement pursuant to which no further shares other than 4,423 shares which were then vested will be issuable to the consultant. The consultant will be entitled to a per hour fee with a minimum aggregate compensation amounting to $ 30,600 for the six month period commencing on August 1, 2022. During the year ended December 31, 2022, the Company recorded $ 138,692 as share based compensation expenses in respect of the February 2022 Warrant. 2. On April 1, 2022, the Company entered into the April IR Agreement with a consultant for a period of 90 days (see note 10(5) above) pursuant to which the Company will issue a warrant (the “April Warrant”) to purchase 8,574 shares of common stock, of which (a) 2,858 shares will vest after 12 months with an exercise price of $ 56.00 , (b) 2,858 shares will vest after 18 months with an exercise price of $ 66.50 , and (c) 2,858 shares will vest after 24 months with an exercise price of $ 77.00 . The fair value of the April Warrant was determined based on the Company’s share price as of the date of the April IR Agreement using the Black-Scholes pricing model, assuming a risk-free rate between 1.72 % to 2.44 %, a volatility factor between 52.14 % to 63.36 %, dividend yields of 0 % and an expected life between 1 to 2 years and was calculated at $ 40,350 . On June 26, 2022, the Company amended the April IR Agreement (see note 10(5) above), pursuant to which the Company will engage the consultant for an additional period of 90 days commencing on July 1, 2022 and will issue warrants to purchase 5,716 shares of common stock, of which (a) 2,858 shares will vest after 6 months with an exercise price of $ 31.50 , and (b) 2,858 shares will vest after 12 months with an exercise price of $ 42.00 . The fair value of the warrants was determined based on the Company’s share price as of the date of the amendment using the Black-Scholes pricing model, assuming a risk-free rate between 2.52 % to 2.79 %, a volatility factor between 52.12 % to 56.48 %, dividend yields of 0 % and an expected life between 0.5 to 1 years and was calculated at $ 7,009 . N2OFF, 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, 2023
Cost Of Sales
COST OF SALES	NOTE 13 – COST OF SALES SCHEDULE OF COST OF SALES 2023 2022 Year ended December 31 2023 2022 Salaries and related expenses 21,441 32,583 Materials 26,804 77,281 Vehicle maintenance 6,868 18,175 Travel expenses - 4,115 Other expenses 65 26,159 Cost of sales 55,178 158,313

RESEARCH AND DEVELOPMENT EXPENS

RESEARCH AND DEVELOPMENT EXPENSES	12 Months Ended
	Dec. 31, 2023
Research and Development [Abstract]
RESEARCH AND DEVELOPMENT EXPENSES	NOTE 14 – RESEARCH AND DEVELOPMENT EXPENSES SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES 2023 2022 Year ended December 31 2023 2022 Salaries and related expenses 70,863 438,217 IPR&D 1,661,707 - Share based compensation - 3,024 Subcontractors 138,478 120,360 Depreciation 12,961 22,034 Travel expenses - 229 Vehicle maintenance 14,598 30,887 Rent and asset management 14,093 35,556 Laboratory and field tests 1,889 89,717 Other expenses 23,645 30,802 Research and development expenses 1,938,234 770,826 N2OFF, 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, 2023
General And Administrative Expenses
GENERAL AND ADMINISTRATIVE EXPENSES	NOTE 15 – GENERAL AND ADMINISTRATIVE EXPENSES SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2023 2022 Year ended December 31 2023 2022 Professional services 1,899,847 2,575,294 Salaries and related expenses 232,842 297,848 Share based compensation 2,562,259 934,188 Legal expenses 276,336 108,814 Insurance 245,482 473,650 Rent and office maintenance 15,380 50,361 Registration fees 261,622 233,350 Doubtful debt 40,494 - Depreciation 8,195 8,114 Other expenses 33,386 35,290 General and administrative expense 5,575,843 4,716,909

FINANCING INCOME, NET

FINANCING INCOME, NET	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
FINANCING INCOME, NET	NOTE 16 – FINANCING INCOME, NET SCHEDULE OF FINANCING EXPENSES NET 2023 2022 Year ended December 31 2023 2022 Interest income 65,757 33,741 Currency exchange differences (13,888 ) 14,857 Bank charges and other finance expenses, net (5,358 ) (8,797 ) Financing expenses net 46,511 39,801

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 17 – INCOME TAX A. The Company is subject to the U.S. federal income tax rate of 21% plus state income tax rates which vary from state to state. 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 the Company 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, 2023 and 2022, the Company and subsidiaries have estimated carry forward losses for tax purposes of approximately $ 9,246,178 and $ 15,442,691 , respectively, of which $ 770,787 can be offset against taxable income generated until 2027 and $ 18,792,218 can be offset against future taxable income, if any. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data) NOTE 17 – 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 2023 2022 Year ended December 31 2023 2022 Pretax loss 7,259,918 5,779,841 Federal tax rate 21 % 21 % Income tax computed at the federal income tax rate 1,524,583 1,213,767 Non-deductible expenses (382,463 ) (1,506 ) Share-based compensation (27,242 ) (19,359 ) Differences in corporate income tax rates 67,845 52,813 Remeasurement of deferred taxes for foreign currency effects 98,655 (365,167 ) Changes in valuation allowance (1,281,378 ) (880,548 ) 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 2023 2022 Year ended December 31 2023 2022 Composition of deferred tax assets: Employees and related institutions 3,581 6,927 Operating loss carry-forwards 5,493,516 4,378,800 Operating lease liabilities 10,669 24,328 Share-based compensation 182,212 182,212 Others 33,172 241,325 Total deferred tax assets 5,723,150 4,833,592 Composition of deferred tax liabilities: Right-of-use asset (12,697 ) (27,894 ) Total deferred tax liabilities (12,697 ) (27,894 ) Net deferred tax assets 5,710,453 4,805,698 Valuation allowance (5,710,453 ) (4,805,698 ) Deferred tax assets and liabilities - - The net change during the year ended December 31, 2023 in the total valuation allowance amounted to $ 904,755 N2OFF, 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, 2023
Earnings Per Share [Abstract]
LOSS PER SHARE	NOTE 18 – 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, 2023 and 2022, are as follows: SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE 2023 2022 Year ended December 31 2022 2021 Number of shares Weighted average number of shares of common stock outstanding attributable to stockholders 1,200,608 528,776 Total weighted average number of shares of common stock related to outstanding options, excluded from the calculations of diluted loss per share ( * ) 27,518 33,533 (*) The effect of the inclusion of option in 2023 and 2022 is anti-dilutive.

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 19 – RELATED PARTIES A. Transactions and balances with related parties SCHEDULE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES 2023 2022 Year ended December 31 2023 2022 General and administrative expenses: Directors compensation 716,456 419,057 Salaries and fees to officers 1,154,824 665,982 General and administrative expenses net (*)1,871,280 (*)1,085,039 (*) of which share based compensation 987,962 124,508 Research and development expenses: Salaries and fees to officers 33,417 ( *) 276,738 (*) of which share based compensation - 3,024 Selling and marketing expenses: Salaries and fees to officers 33,417 ( *) 169,013 (*) of which share based compensation - 3,024 B. Balances with related parties and officers: Other accounts payables 139,117 103,497 N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data) NOTE 19 – RELATED PARTIES (continue) C. Other information: 1. On November 6, 2020, the Company entered into a consulting agreement with S.T Sporting (1996) Ltd., for the services of David Palach (the “CEO Consulting Agreement”). Pursuant to the terms of the CEO Consulting Agreement, Mr. Palach provides services as chief executive officer. Pursuant to the terms of the CEO Consulting Agreement, Mr. Palach was entitled to a monthly fee in the amount of $ 8,000 plus value added tax per month and a grant of options to purchase shares of our common stock, which amount will be determined by good faith negotiations by the board of directors on a future date. On June 23, 2021, the board of directors approved updated compensation for Mr. Palach pursuant to which Mr. Palach is entitled to a monthly fee of $ 14,000 plus value added tax; reimbursement of expenses not exceeding $ 500 per month; a grant of an option to purchase shares of common stock representing 4.5 % of the Company’s outstanding capital stock as of June 23, 2021; the immediate repayment of $ 8,000 , representing debt payable to Mr. Palach that accrued from November 2020 until April 2021. In lieu of such option, the board of directors approved the issuance of 42,858 shares of common stock to Mr. Palach in March 2023. On August 29, 2022, the monthly fee of Mr. Palach was reduced to $ 6,000 . Following the compensation committee’s recommendation of December 19, 2023, the board of directors approved a monthly fee increase of $ 1,000 , starting January 1, 2024. On January 8, 2024, the Board approved a bonus of $ 15,000 . 2. On June 23, 2021, the Board approved the compensation of the Company’s Chairman of the Board, pursuant to which the Chairman of the Board will be entitled to a monthly fee of $ 5,000 and reimbursement of expenses of $ 500 per month. In addition, the Chairman of the Board shall receive a one-time grant of options to purchase shares of the Company representing 1.5% of the Company’s outstanding share capital as of the date of the approval. The terms of the grant have not yet been determined. On August 29, 2022, the Board approved an increase of the monthly fee from $ 5,500 to $ 8,000 and a one-time bonus of $ 25,000 . Following the compensation committee’s recommendation of December 19, 2023, the board of directors approved a monthly fee increase of $ 1,000 , starting January 1, 2024. On January 8, 2024 the Board approved bonus of $ 15,000 . 3. On June 23, 2021, the Board approved the compensation for each of members of the board, pursuant to which each member of the board will be entitled to an annual fee of NIS 100,000 (approximately $ 30,500 ). In addition, each member of the Board will 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. The terms of the grant have not yet been determined. On August 29, 2022, the Board approved, an increase in the quarterly fee of each member of the Board from NIS 25,000 (approximately $ 7,575 ) to $ 10,575 . On December 20, 2023, the board approved the issuance of shares to directors in lieu of the grant of options. 4. On April 18, 2022, Save Foods Ltd., entered into a consulting agreement with Shlomo Zakai CPA (“Consultant”) for, among other things, chief financial officer services to be provided to Save Foods Ltd. exclusively by Lital Barda. for a monthly base salary of NIS 25,000 to be paid for Ms. Barda’s services The agreement may be terminated by either party upon 30 days’ written notice or by Save Foods Ltd. upon the occurrence of certain events as set forth in the agreement. On January 8, 2024, the Board approved a bonus of $ 7,500 to Ms. Barda. 5. On November 12, 2023, upon the recommendation of the nominating and corporate governance committee of the Board, Liat Sidi was appointed as a Class II Director to serve until the Company’s 2026 annual meeting of stockholders. Ms. Sidi was not appointed to serve on any committee of the board. The board of directors has determined that Ms. Sidi is independent and there are no family relationships between Ms. Sidi and any other director or executive officer of the Company. 6. On December 20, 2023, Asaf Itzhaik was appointed to the board of directors of the Company to serve as a Class II director until the Company’s 2026 annual meeting of stockholders. Mr. Itzhaik was designated by Plantify as its representative on the board in accordance with the Securities Exchange Agreement, dated March 31, 2023, between the Company and Plantify, to replace Dr. Roy Borochov who resigned from the board on December 15, 2023. Dr. Borochov’s resignation was not the result of a disagreement with the Company on any matter relating to the Company’s operations, policies or practices. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data)

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 20 – SEGMENT REPORTING A. Information about reported segment profit or loss and assets During the year ended December 31, 2022, the Company had one reportable segment. As a result of the formation of a new subsidiary, in the reporting period (see note 6), the Company has two reportable segments: (i) Pathogen prevention and prolong shelf life, and (ii) the N2O emissions Global warming solutions. The Pathogen prevention operating segment consists Save Food Ltd. and the Global warming solutions operating segment consist of NTWO OFF Ltd. Information related to the operations of the Company’s reportable operating segments is set forth below: SCHEDULE OF SEGMENT REPORTING PROFIT AND LOSS Pathogen prevention Global warming solutions Total Year ended December 31, 2023 Revenues 263,445 - 263,445 Operating loss (1,098,383 ) (1,788,093 ) (2,886,476 ) Unallocated amounts: Unallocated costs (4,691,300 ) Total operating loss (7,577,776 ) Financing income, net 46,511 Other income 984,940 Changes in fair value of an investment in an associate measured under the fair value option (713,593 ) Net loss (7,259,918 ) B. Information on sales by geographic distribution: Sales are attributed to geographic distribution based on the location of the customer. SCHEDULE OF INFORMATION ON SALES BY GEOGRAPHIC DISTRIBUTION 2023 2022 Year ended December 31 2023 2022 United States 142,733 163,644 Mexico 109,824 154,425 Israel 9,869 29,998 Turkey 1,019 45,937 Revenues from sales of products 263,445 394,004 N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (U.S. dollars, except share and per share data) NOTE 20 – SEGMENT REPORTING (continue) C. Sales to single customers exceeding 10 % of sales: SCHEDULE OF SALES TO CUSTOMERS 2023 2022 Year ended December 31 2023 2022 Customer A 142,733 163,644 Customer B 109,824 154,425 Customer C - 45,937 Revenues from sales of products 252,557 364,006 D 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, 2023 and 2022: SCHEDULE OF INFORMATION ON LONG LIVED ASSETS 2023 2022 Year ended December 31 2023 2022 Israel 102,103 207,779 United States 21,046 11,990 Property, plant and equipment and ROU assets 123,149 219,769

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 21 – SUBSEQUENT EVENTS On February 8, 2024, the Company held a special meeting of its stockholders (the “Special Meeting”) in which it approved the issuance of 20% or more of its shares of common stock pursuant to the terms of the Purchase Agreement with the Investor describe above in note 10 (21). In addition, the stockholders approved an amendment to the Articles of Incorporation of the Company for the change of name of the Company’s name from “Save Foods, Inc.” to “N2OFF, Inc.” On February 21, 2024, the Company’s Israeli subsidiary, Nitrousink, Ltd., changed its name to NTWO OFF Ltd. On March 19, 2024, the Company changed its name from “Save Foods, Inc.” to “N2OFF, Inc.” On March 13, 2023 and March 18, 2023, the Company issued 10,000 and 18,333 shares of common stock, respectively to the Investor pursuant to the terms of SEPA II. On March 18, 2024, the Company issued 1,286 shares of common stock to a consultant for consulting services provided to the Company. On March 18, 2024, the Company issued 3,508 shares of common stock to a consultant for consulting services provided to the Company.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
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 calculation of fair value of the convertible loan.
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. N2OFF, 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 subsidiaries. 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, 2023 and 2022 include $ 31,171 and $ 50,062 , respectively, collateral account for the Group’s corporate credit cards and a lease liability and is classified in current assets.
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 amounts of receivables in dispute, and the current receivables aging and current payment patterns. As of December 31, 2023, and 2022, an allowance for doubtful debts in the amount of $ 64,031 and $ 24,259 , respectively, is reflected in net accounts receivable. The Group does not have any off-balance-sheet credit exposure related to its customers.
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
Fair value	G. Fair value Fair value of certain of the Company’s financial instruments including cash, accounts payable, accrued expenses, and other accrued liabilities approximate cost because of their short maturities. The Company measures and reports fair value in accordance with ASC 820, “Fair Value Measurements” which defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value measurements. Fair value, as defined by ASC 820, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of an asset should reflect its highest and best use by market participants, principal (or most advantageous) markets, and an in-use or an in-exchange valuation premise. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) Fair value (continue) Valuation techniques are generally classified into three categories: (i) the market approach; (ii) the income approach; and (iii) the cost approach. The selection and application of one or more of the techniques may require significant judgment and are primarily dependent upon the characteristics of the asset or liability, and the quality and availability of inputs. Valuation techniques used to measure fair value under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 also provides fair value hierarchy for inputs and resulting measurement as follows: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities; and Level 3: Unobservable inputs for the asset or liability that are supported by little or no market activity, and that are significant to the fair values. Fair value measurements are required to be disclosed by the level within the fair value hierarchy in which the fair value measurements in their entirety fall. Fair value measurements using significant unobservable inputs (in level 3 measurements) are subject to expanded disclosure requirements including a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), (ii) segregating those gains or losses included in earnings, and (iii) a description of where those gains or losses included in earning are reported in the statement of operations. The Company’s financial assets that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows (see Note 5): SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS Level 1 Level 2 Level 3 Total As of December 31, 2023 Level 1 Level 2 Level 3 Total US$ Assets: Investment in Plantify 641,561 - - 641,561 Convertible loan - - 1,013,900 1,013,900 Total assets 641,561 - 1,013,900 1,655,461 The following table presents the changes in fair value of the Level 1 assets for the period April 5, 2023 through December 31, 2023: SCHEDULE OF CHANGES IN FAIR VALUE OF ASSETS Changes in Fair value US$ Assets: Initial recognition of the investment in Plantify as at April 5, 2023 (*) 929,864 Additional investment in shares of Plantify 417,890 Changes in fair value (706,193 ) Outstanding at December 31, 2023 641,561 N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) Fair value (continue) The following table presents the changes in fair value of the Level 3 assets for the period April 5, 2023 through December 31, 2023: Changes in Fair value US$ Assets: Initial recognition of the convertible loan issued as at April 5, 2023 (*) 1,021,300 Changes in fair value (7,400 ) Outstanding at December 31, 2023 1,013,900 (*) Relative fair value calculated at inception.
Asset acquisitions	H. Asset acquisitions The Company’s consolidated financial statements include the operations of acquired subsidiaries from the date the Company gains control over them. When the screening test of ASU 2017-01 Business Combinations (Topic 805) Clarifying the Definition of a Business, suggests that substantially all of the fair value of the gross assets of a subsidiary acquired is concentrated in a single asset or a group of similar assets, such as a single IPR&D asset, the acquired net assets do not meet the definition of a business. Noncontrolling interests of a subsidiary that does not meet the definition of a business are initially measured at fair value. For more details see Note 6.
Impairment of long-lived assets	I. 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 impairment expenses were recorded during the years ended December 31, 2023 or 2022. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue)
Income taxes	J. 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 2023 and 2022 financial statements and did not recognize any amount with respect to an unrecognized tax benefit in its balance sheets.
Revenue recognition	K. 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. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue)
Research and development expenses	L. Research and development expenses Research and development expenses are charged to comprehensive loss as incurred.
Royalty-bearing grants	M. 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 31, 2023 and 2022, amounted to $ 155,765 . As of December 31, 2023, and 2022, the Group did not accrue 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	N. 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	O. Basic and diluted loss per common stock Basic loss per common stock is computed by dividing the loss for the period applicable to stockholders, by the weighted average number of shares of common stock outstanding during the period. 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. Accordingly, in 2023 and 2022, no potential shares are considered.
Stock-based compensation	P. 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. N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue)
Concentrations of credit risk	Q. 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	R. 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	S. 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. The 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 the statement of comprehensive loss.
New Accounting Pronouncements	T. New Accounting Pronouncements Improvements to Reportable Segment disclosures (Topic 280): In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280) – Improvements to Reportable Segment Disclosures to improve reportable segment disclosure requirements through enhanced disclosures about significant segment expenses and segment-related data. For public companies, the amendments in this ASU are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 with early adoption permitted. The Company does not expect this ASU to have a material effect on its consolidated financial statements. Improvements to Income Tax Disclosure (Topic 740): In December 2023, the FASB issued ASU No. 2023-09, Income Tax (Topic 740) - Improvements to Income Tax Disclosures which requires companies to break out their income tax expense, income tax rate reconciliation and income tax payments made in more detail. For public companies, the requirements will become effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The Company does not expect this ASU to have a material effect on its consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
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
SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS	The Company’s financial assets that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows (see Note 5): SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS Level 1 Level 2 Level 3 Total As of December 31, 2023 Level 1 Level 2 Level 3 Total US$ Assets: Investment in Plantify 641,561 - - 641,561 Convertible loan - - 1,013,900 1,013,900 Total assets 641,561 - 1,013,900 1,655,461
SCHEDULE OF CHANGES IN FAIR VALUE OF ASSETS	The following table presents the changes in fair value of the Level 1 assets for the period April 5, 2023 through December 31, 2023: SCHEDULE OF CHANGES IN FAIR VALUE OF ASSETS Changes in Fair value US$ Assets: Initial recognition of the investment in Plantify as at April 5, 2023 (*) 929,864 Additional investment in shares of Plantify 417,890 Changes in fair value (706,193 ) Outstanding at December 31, 2023 641,561 N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) Fair value (continue) The following table presents the changes in fair value of the Level 3 assets for the period April 5, 2023 through December 31, 2023: Changes in Fair value US$ Assets: Initial recognition of the convertible loan issued as at April 5, 2023 (*) 1,021,300 Changes in fair value (7,400 ) Outstanding at December 31, 2023 1,013,900 (*) Relative fair value calculated at inception.

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF OTHER CURRENT ASSETS	SCHEDULE OF OTHER CURRENT ASSETS 2023 2022 December 31, 2023 2022 Government Institutions 38,227 24,132 Other receivable 1,311 - Other current assets 39,538 24,132

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT 2023 2022 December 31, 2023 2022 Computers 30,471 30,471 Furniture and office equipment 21,417 21,417 Machines 213,677 213,677 Vehicles 29,418 85,149 Total cost 294,983 350,714 Less - accumulated depreciation (228,402 ) (252,800 ) Total property and equipment, net 66,581 97,914

INVESTMENT IN NONCONSOLIDATED_2

INVESTMENT IN NONCONSOLIDATED AFFILIATE (Tables)	12 Months Ended
	Dec. 31, 2023
Investment In Nonconsolidated Affiliate
SCHEDULE OF FAIR VALUE CONVERSION	Fair value of the conversion feature as of the Securities Exchange closing and for December 31, 2023: SCHEDULE OF FAIR VALUE CONVERSION Fair value of the conversion feature April 5, 2023 December 31, 2023 Expected volatility (%) 78.20 % 135.70 % Risk-free interest rate (%) 4.34 % 5.08 % Expected dividend yield 0.0 % 0.0 % Contractual term (years) (*) 1 0.25 Conversion price (Canadian dollars) (US$ 0.04 ) C$ 0.054 (US$ 0.04 ) C$ 0.054 Underlying share price (Canadian dollars) (US$ 0.04 ) C$ 0.05 (US$ 0.01 ) C$ 0.01 Fair value (U.S. dollars) $ 272,000 $ 900 (*) As of December 31, 2023 the Company estimated that the probability that the Debenture would be converted following 12 months is minimal.
SCHEDULE OF EQUITY INVESTMENT	SCHEDULE OF EQUITY INVESTMENT April 5, 2023 Through December 31, 2023 Revenue 455,000 Gross loss (73,000 ) Net loss (1,839,000 ) As of December 31, 2023 Current assets 551,000 Noncurrent assets 1,766,000 Current liabilities 2,187,000 Stakeholders deficit (643,000 )

OTHER LIABILITIES (Tables)

OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Other Liabilities Disclosure [Abstract]
SCHEDULE OF OTHER LIABILITIES	SCHEDULE OF OTHER LIABILITIES 2023 2022 December 31, 2023 2022 Employees and related institutions 60,000 96,516 Accrued expenses 634,418 424,538 Operating lease liabilities 40,515 66,311 Other liabilities 734,933 587,365

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases
SCHEDULE OF OPERATING LEASE COST	SCHEDULE OF OPERATING LEASE COST 2023 2022 December 31, 2023 2022 Operating lease costs 54,723 80,501
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASE	SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASE 2023 2022 December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 51,353 62,679 Right-of-use assets obtained in exchange for lease obligations (non-cash): Operating leases 15,709 47,280
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES	SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES 2023 2022 December 31, 2023 2022 Operating leases: Operating leases right-of-use asset 56,568 121,855 Current operating lease liabilities 40,515 66,311 Non-current operating lease liabilities 7,181 40,023 Total operating lease liabilities 47,696 106,334 Weighted average remaining lease term (years) 1.08 1.78 Weighted average discount rate 4 % 4 %
SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON- CANCELABLE LEASES	SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON- CANCELABLE LEASES 2023 2024 41,233 2025 7,739 Total operating lease payments 48,972 Less: imputed interest (1,276 ) Present value of lease liabilities 47,696

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022: SCHEDULE OF STOCK OPTION ACTIVITY Number of Options Weighted Average Exercise Price Outstanding at January 1, 2022 27,518 23.69 Granted 6,015 8.75 Exercised - - Forfeited - - Expired - - Outstanding at January 1, 2023 33,533 21.00 Granted - - Exercised - - Forfeited (6,015 ) 8.75 Expired - - Outstanding at December 31, 2023 27,518 23.69 Number of options exercisable at December 31, 2023 27,518 23.69
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) 7 - 10.5 Share price (US dollars) 20.09 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 – coupon US Government Loans. (***) 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, 2023
Cost Of Sales
SCHEDULE OF COST OF SALES	SCHEDULE OF COST OF SALES 2023 2022 Year ended December 31 2023 2022 Salaries and related expenses 21,441 32,583 Materials 26,804 77,281 Vehicle maintenance 6,868 18,175 Travel expenses - 4,115 Other expenses 65 26,159 Cost of sales 55,178 158,313

RESEARCH AND DEVELOPMENT EXPE_2

RESEARCH AND DEVELOPMENT EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2023
Research and Development [Abstract]
SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES	SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES 2023 2022 Year ended December 31 2023 2022 Salaries and related expenses 70,863 438,217 IPR&D 1,661,707 - Share based compensation - 3,024 Subcontractors 138,478 120,360 Depreciation 12,961 22,034 Travel expenses - 229 Vehicle maintenance 14,598 30,887 Rent and asset management 14,093 35,556 Laboratory and field tests 1,889 89,717 Other expenses 23,645 30,802 Research and development expenses 1,938,234 770,826

GENERAL AND ADMINISTRATIVE EX_2

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2023
General And Administrative Expenses
SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES	SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2023 2022 Year ended December 31 2023 2022 Professional services 1,899,847 2,575,294 Salaries and related expenses 232,842 297,848 Share based compensation 2,562,259 934,188 Legal expenses 276,336 108,814 Insurance 245,482 473,650 Rent and office maintenance 15,380 50,361 Registration fees 261,622 233,350 Doubtful debt 40,494 - Depreciation 8,195 8,114 Other expenses 33,386 35,290 General and administrative expense 5,575,843 4,716,909

FINANCING INCOME, NET (Tables)

FINANCING INCOME, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
SCHEDULE OF FINANCING EXPENSES NET	SCHEDULE OF FINANCING EXPENSES NET 2023 2022 Year ended December 31 2023 2022 Interest income 65,757 33,741 Currency exchange differences (13,888 ) 14,857 Bank charges and other finance expenses, net (5,358 ) (8,797 ) Financing expenses net 46,511 39,801

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF INCOME TAX EXPENSES	SCHEDULE OF INCOME TAX EXPENSES 2023 2022 Year ended December 31 2023 2022 Pretax loss 7,259,918 5,779,841 Federal tax rate 21 % 21 % Income tax computed at the federal income tax rate 1,524,583 1,213,767 Non-deductible expenses (382,463 ) (1,506 ) Share-based compensation (27,242 ) (19,359 ) Differences in corporate income tax rates 67,845 52,813 Remeasurement of deferred taxes for foreign currency effects 98,655 (365,167 ) Changes in valuation allowance (1,281,378 ) (880,548 ) Income tax expenses - -
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2023 2022 Year ended December 31 2023 2022 Composition of deferred tax assets: Employees and related institutions 3,581 6,927 Operating loss carry-forwards 5,493,516 4,378,800 Operating lease liabilities 10,669 24,328 Share-based compensation 182,212 182,212 Others 33,172 241,325 Total deferred tax assets 5,723,150 4,833,592 Composition of deferred tax liabilities: Right-of-use asset (12,697 ) (27,894 ) Total deferred tax liabilities (12,697 ) (27,894 ) Net deferred tax assets 5,710,453 4,805,698 Valuation allowance (5,710,453 ) (4,805,698 ) Deferred tax assets and liabilities - -

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE	SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE 2023 2022 Year ended December 31 2022 2021 Number of shares Weighted average number of shares of common stock outstanding attributable to stockholders 1,200,608 528,776 Total weighted average number of shares of common stock related to outstanding options, excluded from the calculations of diluted loss per share ( * ) 27,518 33,533 (*) The effect of the inclusion of option in 2023 and 2022 is anti-dilutive.

RELATED PARTIES (Tables)

RELATED PARTIES (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
SCHEDULE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES	SCHEDULE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES 2023 2022 Year ended December 31 2023 2022 General and administrative expenses: Directors compensation 716,456 419,057 Salaries and fees to officers 1,154,824 665,982 General and administrative expenses net (*)1,871,280 (*)1,085,039 (*) of which share based compensation 987,962 124,508 Research and development expenses: Salaries and fees to officers 33,417 ( *) 276,738 (*) of which share based compensation - 3,024 Selling and marketing expenses: Salaries and fees to officers 33,417 ( *) 169,013 (*) of which share based compensation - 3,024 B. Balances with related parties and officers: Other accounts payables 139,117 103,497

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT REPORTING PROFIT AND LOSS	Information related to the operations of the Company’s reportable operating segments is set forth below: SCHEDULE OF SEGMENT REPORTING PROFIT AND LOSS Pathogen prevention Global warming solutions Total Year ended December 31, 2023 Revenues 263,445 - 263,445 Operating loss (1,098,383 ) (1,788,093 ) (2,886,476 ) Unallocated amounts: Unallocated costs (4,691,300 ) Total operating loss (7,577,776 ) Financing income, net 46,511 Other income 984,940 Changes in fair value of an investment in an associate measured under the fair value option (713,593 ) Net loss (7,259,918 )
SCHEDULE OF INFORMATION ON SALES BY GEOGRAPHIC DISTRIBUTION	Sales are attributed to geographic distribution based on the location of the customer. SCHEDULE OF INFORMATION ON SALES BY GEOGRAPHIC DISTRIBUTION 2023 2022 Year ended December 31 2023 2022 United States 142,733 163,644 Mexico 109,824 154,425 Israel 9,869 29,998 Turkey 1,019 45,937 Revenues from sales of products 263,445 394,004
SCHEDULE OF SALES TO CUSTOMERS	SCHEDULE OF SALES TO CUSTOMERS 2023 2022 Year ended December 31 2023 2022 Customer A 142,733 163,644 Customer B 109,824 154,425 Customer C - 45,937 Revenues from sales of products 252,557 364,006
SCHEDULE OF INFORMATION ON LONG LIVED ASSETS	The following table presents the locations of the Company’s long-lived assets as of December 31, 2023 and 2022: SCHEDULE OF INFORMATION ON LONG LIVED ASSETS 2023 2022 Year ended December 31 2023 2022 Israel 102,103 207,779 United States 21,046 11,990 Property, plant and equipment and ROU assets 123,149 219,769

GENERAL (Details Narrative)

GENERAL (Details Narrative) - USD ($)							1 Months Ended	4 Months Ended	12 Months Ended
		Oct. 04, 2023	Aug. 29, 2022	Aug. 15, 2022	Mar. 24, 2022	May 13, 2021	Oct. 31, 2023	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Apr. 27, 2009
Stock Issued During Period, Shares, New Issues			429	228,572	1,286	155,845		691,000
Proceeds from Issuance of Common Stock				$ 4,103,330		$ 10,457,862		$ 3,499,388		$ 4,103,330
Stockholders' Equity, Reverse Stock Split		one for seven reverse stock split					one
Retained Earnings (Accumulated Deficit)	[1]							$ 29,360,235	$ 29,360,235	$ 22,837,827
Save Foods Ltd [Member]
Equity Method Investment, Ownership Percentage											98.48%
[1]Adjusted to reflect

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES (Details)	Dec. 31, 2023
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	7%
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	15%
Machines [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	10%
Machines [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	15%
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	33%
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	15%

SCHEDULE OF FAIR VALUE ASSETS O

SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS (Details)	Dec. 31, 2023 USD ($)
Platform Operator, Crypto Asset [Line Items]
Total assets	$ 1,655,461
Investments [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets	641,561
Convertible Debt [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets	1,013,900
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets	641,561
Fair Value, Inputs, Level 1 [Member] | Investments [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets	641,561
Fair Value, Inputs, Level 1 [Member] | Convertible Debt [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets
Fair Value, Inputs, Level 2 [Member] | Investments [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets
Fair Value, Inputs, Level 2 [Member] | Convertible Debt [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets	1,013,900
Fair Value, Inputs, Level 3 [Member] | Investments [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets
Fair Value, Inputs, Level 3 [Member] | Convertible Debt [Member]
Platform Operator, Crypto Asset [Line Items]
Total assets	$ 1,013,900

SCHEDULE OF CHANGES IN FAIR VAL

SCHEDULE OF CHANGES IN FAIR VALUE OF ASSETS (Details)	9 Months Ended
	Dec. 31, 2023 USD ($)
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Initial recognition of the investment in Plantify as at April 5, 2023	$ 929,864	[1]
Additional investment in shares of Plantify	417,890
Changes in fair value	(706,193)
Outstanding at December 31, 2023	641,561
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Initial recognition of the convertible loan issued as at April 5, 2023 (*)	1,021,300
Changes in fair value	(7,400)
Outstanding at December 31, 2023	$ 1,013,900
[1]Relative fair value calculated at inception.

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023
Accounting Policies [Abstract]
Restricted Cash, Current	$ 50,062	$ 31,171
Allowance for Doubtful Accounts, Premiums and Other Receivables	24,259	$ 64,031
Impairment of Long-Lived Assets to be Disposed of	0
[custom:CumulativeResearchAndDevelopmentGrantsReceived]	$ 155,765

SCHEDULE OF OTHER CURRENT ASSET

SCHEDULE OF OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other current assets	$ 39,538	$ 24,132
Government Institutions [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other current assets	38,227	24,132
Other Receivable [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other current assets	$ 1,311

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total cost	$ 294,983	$ 350,714
Less - accumulated depreciation	(228,402)	(252,800)
Total property and equipment, net	66,581	97,914
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost	30,471	30,471
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total cost	21,417	21,417
Machines [Member]
Property, Plant and Equipment [Line Items]
Total cost	213,677	213,677
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total cost	$ 29,418	$ 85,149

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 20,838	$ 54,719
Payments to Acquire Property, Plant, and Equipment		$ 51,689
[custom:ProceedsFromSaleOfPropertyPlantAndEquipmentCost]	55,731
Accumulated Depreciation, Depletion and Amortization, Sale or Disposal of Property, Plant and Equipment	$ 45,236

SCHEDULE OF FAIR VALUE CONVERSI

SCHEDULE OF FAIR VALUE CONVERSION (Details)			12 Months Ended
		Apr. 05, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 $ / shares	Dec. 31, 2023	Dec. 31, 2023 $ / shares	Apr. 05, 2023 $ / shares	Apr. 05, 2023	Apr. 05, 2023 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI		$ 272,000	$ 900
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input					135.70			78.20
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input					5.08			4.34
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input					0			0
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
[custom:EquitySecuritiesFvNiMeasurementInputTerm]	[1]	1 year	3 months
Measurement Input, Conversion Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input				0.04		0.054	0.04		0.054
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input				0.01		0.01	0.04		0.05
[1]As of December 31, 2023 the Company estimated that the probability that the Debenture would be converted following 12 months is minimal.

SCHEDULE OF EQUITY INVESTMENT (

SCHEDULE OF EQUITY INVESTMENT (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue		$ 263,445
Net loss		(6,522,408)	$ (5,739,600)
Current assets	$ 5,465,621	5,465,621	6,272,444
Current liabilities	778,472	778,472	714,849
Stakeholders deficit	6,480,009	6,480,009	$ 5,846,379
Plantify Foods Inc [Member]
Revenue	455,000
Gross loss	(73,000)
Net loss	(1,839,000)
Current assets	551,000	551,000
Noncurrent assets	1,766,000	1,766,000
Current liabilities	2,187,000	2,187,000
Stakeholders deficit	$ (643,000)	$ (643,000)

INVESTMENT IN NONCONSOLIDATED_3

INVESTMENT IN NONCONSOLIDATED AFFILIATE (Details Narrative)										4 Months Ended	9 Months Ended	12 Months Ended
	Sep. 07, 2023 USD ($) shares	Apr. 27, 2023 shares	Apr. 05, 2023 USD ($) shares	Mar. 31, 2023 USD ($)	Feb. 13, 2023 shares	Aug. 29, 2022 shares	Aug. 15, 2022 shares	Mar. 24, 2022 shares	May 13, 2021 shares	Dec. 31, 2023 shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 $ / shares shares	Sep. 07, 2023 $ / shares	Mar. 31, 2023 CAD ($) $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum			16.66%
Stock Issued During Period, Shares, New Issues						429	228,572	1,286	155,845	691,000
Debt Instrument, Convertible, Conversion Price | $ / shares														$ 0.10
Common Stock, Par or Stated Value Per Share | $ / shares												$ 0.0001
Unrealized Gain (Loss) on Investments | $											$ 713,593
Common Stock [Member]
Stock Issued During Period, Shares, New Issues		2,143			3,572							228,572
Plantify Foods [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum	23%		19.99%	19.99%
Stock Issued During Period, Shares, New Issues			166,340
Stock Issued During Period, Value, Other | $			$ 826,705
Debt Instrument, Face Amount				$ 1,124,000										$ 1,500,000
Debt Instrument, Interest Rate, Stated Percentage				8%										8%
Debt Instrument, Maturity Date				Oct. 04, 2024
Debt Instrument, Convertible, Conversion Price | $ / shares														$ 0.05
Stock Issued During Period, Shares, Acquisitions	85,008,698
[custom:DebtInstrumentInvestmentRate-0]										25.40%	25.40%
Plantify Foods [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues			300,043.49
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized	55,004,349
Common Stock, Par or Stated Value Per Share | $ / shares													$ 0.01
Payments for Repurchase of Equity | $	$ 404,890
Sale of Stock, Percentage of Ownership after Transaction	7%

A CONSOLIDATED ENTITY (Details

A CONSOLIDATED ENTITY (Details Narrative) - USD ($)			12 Months Ended
	Aug. 29, 2023	Aug. 29, 2023	Dec. 31, 2023	Dec. 31, 2022	Jul. 27, 2023
Research and Development Expense			$ 1,938,234	$ 770,826
Debt Instrument, Periodic Payment			400,000
Noncontrolling Interest, Increase from Subsidiary Equity Issuance			160,000
IPR&D [Member]
Research and Development Expense			$ 1,661,707
Maximum [Member]
Research and Development Expense	$ 1,200,000
Yaaran Investment [Member]
Shares, Issued	4,200,000	4,200,000
[custom:ShareCapitalPercentage]		60%
[custom:ExchangeCapitalForSharePrice]		223,008
Equity Method Investment, Ownership Percentage					19.99%
Nature of Common Ownership or Management Control Relationships			the company owns 60% of the share capital of NTWO OFF Ltd, Yaaran owns 30%, and the Agricultural Research Organization - Volcani Institute owns 10%. See also note 10(22) below
Yaaran Investment [Member] | Nitrousink Ltd [Member]
Subsidiary, Ownership Percentage, Parent					16.66%

SCHEDULE OF OTHER LIABILITIES (

SCHEDULE OF OTHER LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other liabilities	$ 734,933	$ 587,365
Employees and Related Institutions [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other liabilities	60,000	96,516
Accrued Expenses [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other liabilities	634,418	424,538
Operating Lease Liabilities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Other liabilities	$ 40,515	$ 66,311

COMMITMENT AND CONTINGENT LIA_2

COMMITMENT AND CONTINGENT LIABILITIES (Details Narrative) - USD ($)						12 Months Ended
	Aug. 07, 2023	Jun. 23, 2021	Jun. 01, 2021	Sep. 22, 2020	Oct. 10, 2018	Dec. 31, 2023	Dec. 31, 2022	Aug. 15, 2022
Revenues						$ 263,445
Shares Issued, Price Per Share						$ 2	$ 5.28	$ 21
Debt Instrument, Periodic Payment						$ 400,000
Share-Based Payment Arrangement, Expense						540,805
[custom:SuccessFees]						175,000
Chief Executive Officer [Member]
[custom:ReimbursementExpenses]						100,000
Board of Directors Chairman [Member]
[custom:ReimbursementExpenses]						10,000
Consulting Agreement [Member]
Share-Based Payment Arrangement, Expense						$ 9,639
Consulting Agreement [Member] | Consultant One [Member]
Debt Instrument, Periodic Payment			$ 13,000
Bonus amount			150,000
Consulting Agreement [Member] | Consultant Two [Member]
Debt Instrument, Periodic Payment			2,000
Bonus amount			$ 250,000
Consulting Agreement [Member] | Consultant [Member]
Share-Based Payment Arrangement, Expense	$ 532,991				$ 33,000		$ 136,000
Consulting Agreement [Member] | Board of Directors Chairman [Member]
[custom:ReimbursementExpenses]		$ 500
Israeli Innovation Authority [Member]
[custom:RoyaltyDescription]						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 will 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 thereafter the Company will pay 5% of up to 100% of the amount of grants received plus interest at SOFR for 12 months. 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 Guarantees, Commitments, Amount							$ 155,765
Earthbound Technologies, LLC [Member] | Commission Agreement [Member] | Introduced Parties [Member]
[custom:PercentageOfNetRevenues]				12.50%
Revenues				$ 2,000,000
[custom:MaximumCompensationPercentageOfGrossProfit]				25%
Earthbound Technologies, LLC [Member] | Commission Agreement [Member] | Introduced Parties [Member] | Exceeds in Net Revenue [Member]
Revenues				$ 500,000
Stock Repurchased During Period, Shares				1,021
Shares Issued, Price Per Share				$ 58.80
Earthbound Technologies, LLC [Member] | Commission Agreement [Member] | Introduced Parties [Member] | Occurance of Additional Events in Agreement [Member]
Stock Repurchased During Period, Shares				1,021
Shares Issued, Price Per Share				$ 58.80

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COST (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating lease costs	$ 54,723	$ 80,501

SCHEDULE OF SUPPLEMENTAL CASH F

SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating cash flows from operating leases	$ 51,353	$ 62,679
Operating leases	$ 15,709	$ 47,280

SCHEDULE OF SUPPLEMENTAL BALANC

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating leases right-of-use asset	$ 56,568	$ 121,855
Current operating lease liabilities	40,515	$ 66,311
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]		Current operating lease liabilities
Non-current operating lease liabilities	7,181	$ 40,023
Total operating lease liabilities	$ 47,696	$ 106,334
Operating Lease, Weighted Average Remaining Lease Term	1 year 29 days	1 year 9 months 10 days
Operating Lease, Weighted Average Discount Rate, Percent	4%	4%

SCHEDULE OF MINIMUM LEASE PAYME

SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON- CANCELABLE LEASES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Leases
2024	$ 41,233
2025	7,739
Total operating lease payments	48,972
Less: imputed interest	(1,276)
Present value of lease liabilities	$ 47,696	$ 106,334

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)			1 Months Ended
	Dec. 15, 2023	Dec. 15, 2021	Jan. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022
Operating Lease, Right-of-Use Asset						$ 56,568	$ 121,855
Operating Lease, Liability						$ 47,696	$ 106,334
Car Rental Agreement [Member]
Lessee, Operating Lease, Term of Contract			3 years	3 years
Payments for Rent			$ 1,300	$ 950
Operating Lease, Right-of-Use Asset			$ 47,280	$ 34,362
Miami Lease Agreement [Member]
Lessee, Operating Lease, Term of Contract	1 year	1 year
Payments for Rent	$ 670	$ 600
[custom:LesseeOperatingAdditionalLeaseTermOfContract]	1 year	1 year
[custom:AdditionalPaymentsForRent]	$ 704	$ 630
Operating Lease, Right-of-Use Asset	$ 15,709	$ 14,633
Neve Yarak, lsrael [Member]
Lessee, Operating Lease, Term of Contract					1 year
Payments for Rent					$ 2,000
[custom:LesseeOperatingAdditionalLeaseTermOfContract]					2 years
Operating Lease, Right-of-Use Asset					$ 152,472
Operating Lease, Liability					152,472
Neve Yarak, lsrael [Member] | First Option Period [Member]
[custom:AdditionalPaymentsForRent]					2,500
Neve Yarak, lsrael [Member] | Second Option Period [Member]
[custom:AdditionalPaymentsForRent]					$ 2,750
Neve Yarak, lsrael [Member] | Additional Option Period [Member]
[custom:LesseeOperatingAdditionalLeaseTermOfContract]					2 years

SCHEDULE OF TRANSACTIONS AND BA

SCHEDULE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES (Details) (Parenthetical) - USD ($)	Nov. 08, 2023	Jun. 21, 2023	Jun. 14, 2023	Mar. 29, 2023
Board of Directors Chairman [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross				7,143
Consulting Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			32,143
Stock Issued During Period, Value, Restricted Stock Award, Gross		$ 11,250
Consulting Agreement [Member] | Board of Directors Chairman [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross	20,000
Stock Issued During Period, Value, Restricted Stock Award, Gross	$ 44,002

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative)																																																												4 Months Ended	12 Months Ended
		Dec. 28, 2023 shares	Dec. 26, 2023 USD ($) shares	Dec. 22, 2023 USD ($)	Dec. 22, 2023 shares	Dec. 21, 2023 USD ($)	Dec. 20, 2023 shares	Dec. 11, 2023 USD ($) shares	Dec. 07, 2023 USD ($) shares	Dec. 05, 2023 shares	Nov. 23, 2023 USD ($)	Nov. 08, 2023 USD ($) shares	Oct. 11, 2023 USD ($) shares	Oct. 02, 2023	Sep. 27, 2023 USD ($) shares	Sep. 06, 2023 shares	Aug. 29, 2023 USD ($)	Aug. 07, 2023 USD ($) shares	Aug. 07, 2023 shares	Jul. 27, 2023 USD ($) shares	Jul. 23, 2023 USD ($)	Jul. 06, 2023 shares	Jun. 30, 2023 USD ($) shares	Jun. 21, 2023 USD ($) shares	Jun. 15, 2023 USD ($)	Jun. 14, 2023 shares	May 28, 2023 shares	Apr. 27, 2023 shares	Apr. 05, 2023 shares	Apr. 03, 2023 shares	Mar. 29, 2023 USD ($) shares	Mar. 18, 2023 shares	Mar. 13, 2023 shares	Feb. 13, 2023 shares	Jan. 20, 2023 shares	Nov. 16, 2022 shares	Oct. 26, 2022 USD ($) shares	Oct. 11, 2022 USD ($) shares	Sep. 06, 2022 USD ($)	Aug. 29, 2022 USD ($) shares	Aug. 15, 2022 USD ($) $ / shares shares	Aug. 03, 2022 shares	Jul. 11, 2022 USD ($) shares	Jun. 27, 2022 USD ($)	Jun. 26, 2022 USD ($) shares	Jun. 13, 2022 USD ($) 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. 09, 2022 USD ($)	Nov. 03, 2021 shares	Oct. 01, 2021 shares	Jun. 15, 2021 USD ($) shares	May 13, 2021 shares	Oct. 10, 2018 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares		Dec. 31, 2022 USD ($) $ / shares shares		Mar. 31, 2023
Stock Issued During Period, Shares, New Issues | shares																																								429	228,572									1,286								155,845		691,000
Stock Issued During Period, Value, New Issues																																								$ 8,610										$ 38,790													$ 4,103,330	[1]
Share-Based Payment Arrangement, Expense																																																													$ 540,805
[custom:IncreaseInMonthlyConsultancyFee]																																								5,000
Share-Based Payment Arrangement, Noncash Expense																																																													23,700		84,171
Stock Issued During Period, Shares, Issued for Services | shares							301,284
Stock Issued During Period, Value, Issued for Services						$ 540,805																																																							$ 2,923,841	[1]	$ 917,070	[1]
Sale of Stock, Number of Shares Issued in Transaction | shares																																									228,572
Shares Issued, Price Per Share | $ / shares																																									$ 21																			$ 2	$ 2		$ 5.28
Proceeds from Stock Plans																																									$ 4,800,000
Payments of Stock Issuance Costs																																									696,670
[custom:ProceedsFromOverAllotmentOption]																																									$ 4,103,330
[custom:StockholdersEquityDescription]																																									The Company granted the underwriter a 45-day option to purchase up to 34,286 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, a warrant to purchase up to 11,429 shares of common stock (5% of the aggregate number of shares of common stock sold in this offering). The underwriter’s warrant is exercisable at $26.25 per share, representing 125% of the public offering price per share in this offering
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	[1]																																																												$ 23,700		$ 84,171
General and Administrative Expense																																																													5,575,843		4,716,909
Prepaid Expense, Current																																																												$ 719,389	719,389		223,238
Research and Development Expense																																																													1,938,234		$ 770,826
Maximum [Member]
Research and Development Expense																	$ 1,200,000
Common Stock [Member]
Stock Issued During Period, Shares, New Issues | shares																												2,143						3,572																													228,572
Stock Issued During Period, Value, New Issues	[1]																																																														$ 23
Share-Based Payment Arrangement, Expense																																																													$ 47,680
Stock Issued During Period, Shares, Issued for Services | shares																																																													990,092		29,747
Stock Issued During Period, Value, Issued for Services	[1]																																																												$ 99		$ 3
Payments of Stock Issuance Costs																																																															696,670
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	[1]
Consulting Agreement [Member]
[custom:ConsultantFees]											$ 4,500
Stock Issued During Period, Shares, New Issues | shares																																														858						1,286	1,286		1,286
Stock Issued During Period, Value, New Issues			$ 38,500																																											$ 19,125
Share-Based Payment Arrangement, Expense																																																													9,639
Monthly consultancy fee																																																				$ 1,600	₪ 5,000	$ 4,250
Share-Based Compensation Arrangement by Share-Based Payment Award, Description																																																				options to purchase	options to purchase
Stock Issued During Period, Value, Stock Options Exercised																																																				$ 6,015
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value																																																				$ 90,665
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares																										32,143
Share-Based Payment Arrangement, Noncash Expense																																											$ 16,852
Stock Issued During Period, Shares, Issued for Services | shares																															142,860												858				1,286
Stock Issued During Period, Value, Issued for Services											$ 10,000																													21,525			$ 17,220				$ 39,420
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited | shares																											35,715
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture																																																													24,137
Stock Issued During Period, Value, Restricted Stock Award, Gross																								$ 11,250
Cash								$ 10,000																$ 11,250
Consulting Agreement [Member] | EU Agritech Investment Ltd [Member]
Stock Issued During Period, Shares, New Issues | shares																														21,009
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares																															100,000
Employee Benefits and Share-Based Compensation																																																													100,000
Consulting Agreement [Member] | 18 Months [Member]
Stock Issued During Period, Shares, New Issues | shares																								25,715
Consulting Agreement [Member] | Two Years [Member]
Stock Issued During Period, Shares, New Issues | shares																								35,715
Stock Issued During Period, Value, New Issues																								$ 170,000
Share-Based Payment Arrangement, Expense																																																													50,534
Consulting Agreement [Member] | Thirty Months [Member]
Stock Issued During Period, Shares, New Issues | shares																								32,143
Stock Issued During Period, Value, New Issues																								$ 147,150
Share-Based Payment Arrangement, Expense																																																													32,234
Consulting Agreement [Member] | Six Months Anniversary [Member] | 18 Months [Member]
Stock Issued During Period, Shares, New Issues | shares																											8,572
Consulting Agreement [Member] | Six Months Anniversary [Member] | Two Years [Member]
Stock Issued During Period, Shares, New Issues | shares																											11,905
Consulting Agreement [Member] | Six Months Anniversary [Member] | Thirty Months [Member]
Stock Issued During Period, Shares, New Issues | shares																										10,715
Consulting Agreement [Member] | 9 Months Anniversary [Member] | 18 Months [Member]
Stock Issued During Period, Shares, New Issues | shares																											8,572
Consulting Agreement [Member] | 9 Months Anniversary [Member] | Two Years [Member]
Stock Issued During Period, Shares, New Issues | shares																											11,905
Consulting Agreement [Member] | 9 Months Anniversary [Member] | Thirty Months [Member]
Stock Issued During Period, Shares, New Issues | shares																										10,714
Consulting Agreement [Member] | 12 Months Anniversary [Member] | Eighteen Months [Member]
Stock Issued During Period, Shares, New Issues | shares																											8,571
Consulting Agreement [Member] | 12 Months Anniversary [Member] | Two Years [Member]
Stock Issued During Period, Shares, New Issues | shares																											11,905
Consulting Agreement [Member] | 12 Months Anniversary [Member] | Thirty Months [Member]
Stock Issued During Period, Shares, New Issues | shares																										10,714
Consulting Agreement [Member] | Three Months [Member]
Stock Issued During Period, Value, New Issues																									$ 75,000
[custom:CashFee]																									$ 5,000
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture | shares																							16,485
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture																							$ 75,000
Investor Relations Agreement [Member]
Stock Issued During Period, Shares, New Issues | shares																																													1,715
Stock Issued During Period, Value, New Issues																																													$ 39,480
Monthly consultancy fee																																													$ 3,333
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares																																													5,715				8,574
Investor Relations Agreement [Member] | Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares																																													5,716
Securities Exchange Agreement [Member] | Plantify Foods Inc [Member]
Stock Issued During Period, Shares, New Issues | shares																													166,340
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardPercentageOfStockIssued-0]																																																																	19.99%
Consulting Agreements [Member] | 18 Months [Member]
Stock Issued During Period, Value, New Issues																								122,400
Share-Based Payment Arrangement, Expense																																																													47,600
Retainer Legal Services Agreement [Member]
Share-Based Payment Arrangement, Expense																																																													26,745
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture																																																													$ 66,862
Standby Equity Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues | shares									691,000	20,000
Stock Issued During Period, Value, New Issues				$ 20,000,000
Proceeds from Sale of Intangible Assets									$ 3,499,388
General and Administrative Expense									$ 358,801
Standby Equity Purchase Agreement [Member] | Minimum [Member]
Long-Term Purchase Commitment, Amount				3,000,000
Standby Equity Purchase Agreement [Member] | Maximum [Member]
Long-Term Purchase Commitment, Amount				20,000,000
Standby Equity Purchase Agreement [Member] | YA II PN, Ltd [Member]
Stock Issued During Period, Shares, New Issues | shares															26,224
Stock Issued During Period, Value, New Issues															$ 122,988						$ 3,500,000
Sale of Stock, Number of Shares Issued in Transaction | shares													1,000,000
[custom:PurchaseAgreementPercentage]																					94%
Debt Instrument, Convertible, Threshold Trading Days																					5
[custom:AdvanceNotice]																					$ 200,000
[custom:AdvanceOrAcquiringPaymentDescription]																					The Advances are subject to certain limitations, including that the Investor cannot purchase any shares that would result in it beneficially owning more than 4.99% of the Company’s outstanding shares of common stock at the time of an Advance notice or acquiring more than 19.99% of the Company’s outstanding shares of common stock as of the date of the SEPA I (the “Exchange Cap”).
[custom:AdvancesDiscountPercentage]																																																													3%
[custom:PurchaseAgreementDescription]														(on October 2, 2023, at the annual meeting of stockholders, the stockholders approved the issuance of more than 20% of our issued and outstanding common stock, permitting us to request Advances from the Investor under the SEPA I that will result in the issuance of more than 20% of our issued and outstanding shares of common stock as of the date of the SEPA I without being subject to the Exchange Cap),
Standby Equity Purchase Agreement [Member] | YA II PN, Ltd [Member] | Minimum [Member]
Long-Term Purchase Commitment, Amount																					$ 700,000
Standby Equity Purchase Agreement [Member] | YA II PN, Ltd [Member] | Maximum [Member]
Long-Term Purchase Commitment, Amount																					$ 3,500,000
Standby Equity Purchase Agreement [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues | shares																																18,333	10,000
Stock Issued During Period, Value, New Issues				$ 20,000,000
Purchase Agreement [Member] | YA II PN, Ltd [Member]
Sale of Stock, Consideration Received on Transaction													$ 700,000
Exchange Agreement [Member]
Stock Issued During Period, Shares, New Issues | shares																				223,008
Research and Development Expense																				$ 997,024
Consultant [Member]
Stock Issued During Period, Shares, New Issues | shares																																						1,442
Share-Based Payment Arrangement, Noncash Expense																																						$ 19,125
Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold																																								100,000
[custom:AdditionalOneTimeBonus]																																								$ 7,500
[custom:AdditionalOneTimeBonusShares] | shares																																								1,072
Consultant [Member] | Consulting Agreement [Member]
[custom:ConsultantFees]																																																									$ 3,500
Number of shares issuable | shares																																																86									29
Stock Issued During Period, Shares, New Issues | shares																																				7,143												3,572							100	1,286
Stock Issued During Period, Value, New Issues																																					$ 99,500											$ 4,926
Share-Based Payment Arrangement, Expense																		$ 532,991																																									$ 33,000				136,000
Stock Issued During Period, Value, Stock Options Exercised						$ 111,553						$ 1,286
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares																											25,715								10,001
Share-Based Payment Arrangement, Noncash Expense																																																													$ 271,886
Stock Issued During Period, Shares, Issued for Services | shares							111,553																														7,143
Stock Issued During Period, Value, Issued for Services																																					$ 1,286
Consultant [Member] | Consulting Agreement [Member] | First Quarter 2023 [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares																																			3,572
Consultant [Member] | Consulting Agreement [Member] | Each Quarter 2023 [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares																																			2,143
Consultant [Member] | Consulting Agreement [Member] | Six Installments [Member]
Stock Issued During Period, Shares, New Issues | shares																																																								1,786
Consultant [Member] | Investor Relations Agreement [Member]
[custom:ConsultantFees]																																																			$ 11,000
Stock Issued During Period, Shares, New Issues | shares																																																	1,715		2,000
Stock Issued During Period, Value, New Issues																																																	$ 66,000		$ 103,600
Monthly consultancy fee																																																	$ 15,000
Share-Based Payment Arrangement, Noncash Expense																																																													84,015		19,585
[custom:CashPayment]																																												$ 5,500
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares																																																	8,572
Consultant [Member] | Service Agreement [Member]
[custom:ConsultantFees]																																							$ 275,000
Stock Issued During Period, Value, New Issues																																							141,750
Share-Based Payment Arrangement, Noncash Expense																																							$ 100,697
Stock Issued During Period, Value, Issued for Services																																																													195,355		$ 79,645
Board of Directors Chairman [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold																															$ 1,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares																															7,143
Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold																																								$ 25,000
Board of Directors Chairman [Member] | Consulting Agreement [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares												20,000
Stock Issued During Period, Value, Restricted Stock Award, Gross												$ 44,002
Two Consultant [Member]
Stock Issued During Period, Shares, Issued for Services | shares					100,000																																715					21,428
Two Consultant [Member] | Consulting Agreement [Member]
Stock Issued During Period, Shares, Issued for Services | shares																		21,428	1,430
Stock Issued During Period, Value, Issued for Services																																																													59,695
MrJoachim Fuchs [Member] | Consulting Agreement [Member]
Share-Based Payment Arrangement, Expense																																																													678,000
Stock Issued During Period, Value, Issued for Services																															$ 678,000
Legal Advisors [Member] | Consulting Agreement [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares			12,500					12,500														4,945
Stock Issued During Period, Value, Issued for Services								$ 25,000																22,500
Stock Issued During Period, Value, Restricted Stock Award, Gross																								$ 22,500
Legal Advisors [Member] | Retainer Legal Services Agreement [Member]
Stock Issued During Period, Shares, Issued for Services | shares																6,123
Investor [Member] | Standby Equity Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues | shares		110,554
[custom:StructuringFee]																																																													10,000
Prepaid Expense, Current																																																												$ 254,274	254,274
Third Party [Member] | Consulting Agreement [Member]
Share-Based Payment Arrangement, Expense																																																													$ 4,176
Stock Issued During Period, Shares, Issued for Services | shares									1,755
[1]Adjusted to reflect

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Number of Options Outstanding, Begining	33,533	27,518
Weighted Average Exercise Price, Beginning	$ 21	$ 23.69
Number of Options, Granted		6,015
Weighted Average Exercise Price, Granted		$ 8.75
Number of Options, Exercised
Weighted Average Exercise Price, Exercised
Number of Options, Forfeited	(6,015)
Weighted Average Exercise Price, Forfeited	$ 8.75
Number of Options, Expired
Weighted Average Exercise Price, Expired
Number of Options, Exercised
Number of Options Outstanding, Ending	27,518	33,533
Weighted Average Exercise Price, Ending	$ 23.69	$ 21
Number of Options Exercisable	27,518
Weighted Average Exercise Price, Exercisable	$ 23.69

SCHEDULE OF ESTIMATED FAIR VALU

SCHEDULE OF ESTIMATED FAIR VALUE OF OPTIONS GRANTED (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dividend yield	0%
Share price (US dollars)	$ 20.09
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	55.37%	[1]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	3.46%	[2]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	5 years 3 months 21 days	[3]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price	$ 7
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsFairValue-0]	$ 2.1
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	64.89%	[1]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	3.48%	[2]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	6 years 3 months 21 days	[3]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price	$ 10.5
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsFairValue-0]	$ 2.2
[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 $[3] Due to the fact that the Company does not have sufficient historical exercise data, the expected term was determined based on the “simplified method”.

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 ($)

4 Months Ended

12 Months Ended

Dec. 20, 2023

Apr. 27, 2023

Mar. 29, 2023

Feb. 13, 2023

Aug. 29, 2022

Aug. 15, 2022

Mar. 24, 2022

May 13, 2021

Jul. 02, 2020

Dec. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Oct. 02, 2023

Oct. 18, 2018

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number

27,518

27,518

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross

6,015

Common Stock, Shares Authorized

495,000,000

Stock Issued During Period, Shares, New Issues

429

228,572

1,286

155,845

691,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value

$ 0

Shares Issued, Price Per Share

$ 21

$ 2

$ 2

$ 5.28

Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount

$ 90,665

Share-Based Payment Arrangement, Noncash Expense

$ 23,700

84,171

Board of Directors Chairman [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock Issued During Period, Shares, Restricted Stock Award, Gross

7,143

Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Purchased for Award

6,015

Employees and Directors [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Share-Based Payment Arrangement, Noncash Expense

$ 23,700

$ 84,171

Common Stock [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock Issued During Period, Shares, New Issues

2,143

3,572

228,572

2018 Equity Incentive Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number

27,211

Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized

14,210

Stock Issued During Period, Shares, Employee Stock Purchase Plans

41,421

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross

12,955

2022 Equity Incentive Plan [Member] | Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross

142,858

2022 Share Incentive Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross

641,788

2022 Share Incentive Plan [Member] | Board of Directors Chairman [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock Issued During Period, Shares, New Issues

286,784

2022 Share Incentive Plan [Member] | Common Stock [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Common Stock, Shares Authorized

928,572

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)

4 Months Ended

12 Months Ended

Apr. 27, 2023

Feb. 13, 2023

Aug. 29, 2022

Aug. 15, 2022

Jul. 28, 2022

Jun. 26, 2022

Apr. 02, 2022

Apr. 02, 2022

Mar. 24, 2022

Feb. 01, 2022

May 13, 2021

Dec. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Share Price

$ 20.09

Stock Issued During Period, Shares, New Issues

429

228,572

1,286

155,845

691,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0%

Share-Based Payment Arrangement, Expense

$ 540,805

Share-Based Payment Arrangement, Noncash Expense

23,700

$ 84,171

Minimum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

[1]

3.46%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate

[2]

55.37%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

[3]

5 years 3 months 21 days

Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

[1]

3.48%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate

[2]

64.89%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

[3]

6 years 3 months 21 days

Common Stock [Member]

Stock Issued During Period, Shares, New Issues

2,143

3,572

228,572

Share-Based Payment Arrangement, Expense

$ 47,680

Letter Agreement [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

4,423

Share-Based Payment Arrangement, Expense

$ 30,600

Letter Agreement [Member] | February 2022 Warrant [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

11,058

Share Price

$ 0.35

Stock Issued During Period, Shares, New Issues

2,212

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

1.35%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate

52.14%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

9 months

Debt Instrument, Fair Value Disclosure

$ 332,859

Share-Based Payment Arrangement, Noncash Expense

$ 138,692

Investor Relations Agreement [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

5,715

8,574

8,574

Stock Issued During Period, Shares, New Issues

1,715

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum

1.72%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum

2.44%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum

52.14%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum

63.36%

Fair Value Adjustment of Warrants

$ 40,350

Investor Relations Agreement [Member] | Minimum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

1 year

Investor Relations Agreement [Member] | Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

2 years

Investor Relations Agreement [Member] | Vest After12 Months [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

2,858

2,858

2,858

Proceeds from Warrant Exercises

$ 56

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 42

Investor Relations Agreement [Member] | Vest Upon Laps of 18 Months [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

2,858

2,858

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 66.50

$ 66.50

Investor Relations Agreement [Member] | Vest After 24 Months [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

2,858

2,858

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 77

$ 77

Investor Relations Agreement [Member] | Vest After 6 Months [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

2,858

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 31.50

Investor Relations Agreement [Member] | Common Stock [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

5,716

Investor Relations Agreement [Member] | Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum

2.52%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum

2.79%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum

52.12%

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum

56.48%

Fair Value Adjustment of Warrants

$ 7,009

Investor Relations Agreement [Member] | Warrant [Member] | Minimum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

6 months

Investor Relations Agreement [Member] | Warrant [Member] | Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term

1 year

[1]The risk-free interest rate represented the risk-free rate of $[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).[3] Due to the fact that the Company does not have sufficient historical exercise data, the expected term was determined based on the “simplified method”.

SCHEDULE OF COST OF SALES (Deta

SCHEDULE OF COST OF SALES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cost of sales	$ 55,178	$ 158,313
Other Expense [Member]
Cost of sales	65	26,159
Salaries and Related Expenses [Member]
Cost of sales	21,441	32,583
Materials [Member]
Cost of sales	26,804	77,281
Vehicle Maintenance [Member]
Cost of sales	6,868	18,175
Travel Expenses [Member]
Cost of sales		$ 4,115

SCHEDULE OF RESEARCH AND DEVELO

SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Research and development expenses	$ 1,938,234	$ 770,826
Other Expense [Member]
Research and development expenses	23,645	30,802
Asset Management Arrangement [Member]
Research and development expenses	14,093	35,556
Share-Based Payment Arrangement [Member]
Research and development expenses		3,024
Salaries and Related Expenses [Member]
Research and development expenses	70,863	438,217
IPR&D [Member]
Research and development expenses	1,661,707
Subcontractors [Member]
Research and development expenses	138,478	120,360
Depreciation [Member]
Research and development expenses	12,961	22,034
Travel Expenses [Member]
Research and development expenses		229
Vehicle Maintenance [Member]
Research and development expenses	14,598	30,887
Laboratory and Field Tests [Member]
Research and development expenses	$ 1,889	$ 89,717

SCHEDULE OF GENERAL AND ADMINIS

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
General and administrative expense	$ 5,575,843	$ 4,716,909
Other Expense [Member]
General and administrative expense	33,386	35,290
Insurance-related Assessments [Member]
General and administrative expense	245,482	473,650
Share-Based Payment Arrangement [Member]
General and administrative expense	2,562,259	934,188
Service [Member]
General and administrative expense	1,899,847	2,575,294
Salaries and Related Expenses [Member]
General and administrative expense	232,842	297,848
Legal Expenses [Member]
General and administrative expense	276,336	108,814
Maintenance [Member]
General and administrative expense	15,380	50,361
Registration Fees [Member]
General and administrative expense	261,622	233,350
Doubtful Debt [Member]
General and administrative expense	40,494
Depreciation [Member]
General and administrative expense	$ 8,195	$ 8,114

SCHEDULE OF FINANCING EXPENSES

SCHEDULE OF FINANCING EXPENSES NET (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Interest income	$ 65,757	$ 33,741
Currency exchange differences	(13,888)	14,857
Bank charges and other finance expenses, net	(5,358)	(8,797)
Financing expenses net	$ 46,511	$ 39,801

SCHEDULE OF INCOME TAX EXPENSES

SCHEDULE OF INCOME TAX EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Pretax loss	$ 7,259,918	$ 5,779,841
Federal tax rate	21%	21%
Income tax computed at the federal income tax rate	$ 1,524,583	$ 1,213,767
Non-deductible expenses	(382,463)	(1,506)
Share-based compensation	(27,242)	(19,359)
Differences in corporate income tax rates	67,845	52,813
Remeasurement of deferred taxes for foreign currency effects	98,655	(365,167)
Changes in valuation allowance	(1,281,378)	(880,548)
Income tax expenses

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Employees and related institutions	$ 3,581	$ 6,927
Operating loss carry-forwards	5,493,516	4,378,800
Operating lease liabilities	10,669	24,328
Share-based compensation	182,212	182,212
Others	33,172	241,325
Total deferred tax assets	5,723,150	4,833,592
Right-of-use asset	(12,697)	(27,894)
Total deferred tax liabilities	(12,697)	(27,894)
Net deferred tax assets	5,710,453	4,805,698
Valuation allowance	(5,710,453)	(4,805,698)
Deferred tax assets and liabilities

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Income Tax Examination, Description	Income of the Israeli company is taxable at enacted tax rate of 23%.
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 904,755
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating Loss Carryforwards	9,246,178	$ 15,442,691
Income (Loss) from Continuing Operations before Income Taxes, Domestic	770,787
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Domestic	$ 18,792,218

SCHEDULE OF BASIC AND DILUTED L

SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE (Details) - shares		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Weighted average number of shares of common stock outstanding attributable to stockholders		1,200,608	528,776
Total weighted average number of shares of common stock related to outstanding options, excluded from the calculations of diluted loss per share ()	[1]	27,518	33,533
[1]The effect of the inclusion of option in 2023 and 2022 is anti-dilutive.

SCHEDULE OF TRANSACTIONS AND _2

SCHEDULE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Salaries and fees to officers	$ 5,575,843	$ 4,716,909
Share based compensation	23,700	84,171
Research and Development Expense	1,938,234	770,826
Salaries and fees to officers	55,178	158,313
Selling and Marketing Expense	271,966	567,598
Salaries and Related Expenses [Member]
Related Party Transaction [Line Items]
Other accounts payables	139,117	103,497
General and Administrative Expense [Member]
Related Party Transaction [Line Items]
General and administrative expenses net	(1,871,280)	(1,085,039)
Share based compensation	987,962	124,508
General and Administrative Expense [Member] | Directors Compensation [Member]
Related Party Transaction [Line Items]
Salaries and fees to officers	716,456	419,057
General and Administrative Expense [Member] | Salaries and Fees to Officers [Member]
Related Party Transaction [Line Items]
Salaries and fees to officers	1,154,824	665,982
Research and Development Expense [Member]
Related Party Transaction [Line Items]
Share based compensation		3,024
Research and Development Expense [Member] | Salaries and Fees to Officers [Member]
Related Party Transaction [Line Items]
Research and Development Expense	33,417	276,738
Cost of Sales [Member] | Salaries and Fees to Officers [Member]
Related Party Transaction [Line Items]
Salaries and fees to officers	33,417	169,013
Selling and Marketing Expense [Member]
Related Party Transaction [Line Items]
Share based compensation		3,024
Selling and Marketing Expense [Member] | Salaries and Fees to Officers [Member]
Related Party Transaction [Line Items]
Selling and Marketing Expense	$ 33,417	$ 169,013

RELATED PARTIES (Details Narrat

RELATED PARTIES (Details Narrative)										12 Months Ended
	Jan. 08, 2024 USD ($)	Dec. 19, 2023 USD ($)	Aug. 29, 2022 USD ($)	Aug. 27, 2022 USD ($)	Apr. 18, 2022 USD ($)	Jun. 23, 2021 USD ($)	Jun. 23, 2021 ILS (₪)	Jun. 23, 2021 USD ($)	Nov. 06, 2020 USD ($)	Dec. 31, 2023 USD ($)	Jun. 22, 2021 USD ($)
Debt Instrument, Periodic Payment										$ 400,000
[custom:AnnualFees]						$ 30,500	₪ 100,000
Deferred Compensation Arrangements, Overall, Description						In addition, each member of the Board will 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. The terms of the grant have not yet been determined.	In addition, each member of the Board will 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. The terms of the grant have not yet been determined.
Mr.David Palach [Member]
Debt Instrument, Periodic Payment			$ 6,000					$ 14,000
[custom:ReimbursementExpenses]								$ 500
[custom:CommonStockOutstandingPercentage]								4.50%
Notes Payable						$ 8,000		$ 8,000
Mr.David Palach [Member] | Subsequent Event [Member]
Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold	$ 15,000
Mr.David Palach [Member] | Maximum [Member]
Salary and Wage, Excluding Cost of Good and Service Sold		$ 1,000
Mr.David Palach [Member] | Common Stock [Member]
Notes Payable											$ 42,858
Mr.David Palach [Member] | Consulting Agreement [Member]
Salary and Wage, Excluding Cost of Good and Service Sold									$ 8,000
Board of Directors Chairman [Member]
[custom:ReimbursementExpenses]										$ 10,000
Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold			25,000
Board of Directors Chairman [Member] | Subsequent Event [Member]
Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold	15,000
Board of Directors Chairman [Member] | Maximum [Member]
Salary and Wage, Excluding Cost of Good and Service Sold		$ 1,000	8,000
Board of Directors Chairman [Member] | Minimum [Member]
Salary and Wage, Excluding Cost of Good and Service Sold			5,500
Board of Directors Chairman [Member] | Consulting Agreement [Member]
Salary and Wage, Excluding Cost of Good and Service Sold			25,000			5,000
[custom:ReimbursementExpenses]						$ 500
Board of Directors Chairman [Member] | Consulting Agreement [Member] | Minimum [Member]
Salary and Wage, Excluding Cost of Good and Service Sold			$ 10,575	$ 7,575
Ms. Lital Barda [Member]
Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold					$ 25,000
Ms. Lital Barda [Member] | Subsequent Event [Member]
Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold	$ 7,500

SCHEDULE OF SEGMENT REPORTING P

SCHEDULE OF SEGMENT REPORTING PROFIT AND LOSS (Details) - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues		$ 263,445
Operating loss		(2,886,476)
Unallocated costs		(4,691,300)
Total operating loss		(7,577,776)	$ (5,819,642)
Financing expenses net		46,511	39,801
Other income		984,940
Changes in fair value of an investment in an associate measured under the fair value option		(713,593)
Net loss	[1]	(7,259,918)	$ (5,779,841)
Pathogen Prevention [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues		263,445
Operating loss		(1,098,383)
Global Warming Solutions [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues
Operating loss		$ (1,788,093)
[1]Adjusted to reflect

SCHEDULE OF INFORMATION ON SALE

SCHEDULE OF INFORMATION ON SALES BY GEOGRAPHIC DISTRIBUTION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from sales of products	$ 263,445	$ 394,004
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from sales of products	142,733	163,644
MEXICO
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from sales of products	109,824	154,425
ISRAEL
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from sales of products	9,869	29,998
TÜRKIYE
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from sales of products	$ 1,019	$ 45,937

SCHEDULE OF SALES TO CUSTOMERS

SCHEDULE OF SALES TO CUSTOMERS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue, Major Customer [Line Items]
Revenues from sales of products	$ 263,445	$ 394,004
Customer A [Member]
Revenue, Major Customer [Line Items]
Revenues from sales of products	142,733	163,644
Customer B [Member]
Revenue, Major Customer [Line Items]
Revenues from sales of products	109,824	154,425
Customer C [Member]
Revenue, Major Customer [Line Items]
Revenues from sales of products		45,937
Customer [Member]
Revenue, Major Customer [Line Items]
Revenues from sales of products	$ 252,557	$ 364,006

SCHEDULE OF INFORMATION ON LONG

SCHEDULE OF INFORMATION ON LONG LIVED ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment and ROU assets	$ 123,149	$ 219,769
ISRAEL
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment and ROU assets	102,103	207,779
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment and ROU assets	$ 21,046	$ 11,990

GEOGRAPHIC AREAS AND MAJOR CUST

GEOGRAPHIC AREAS AND MAJOR CUSTOMERS (Details Narrative)	12 Months Ended
	Dec. 31, 2023
Single Customer [Member] | Revenue, Segment Benchmark [Member] | Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration Risk, Percentage	10%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - shares

4 Months Ended

12 Months Ended

Mar. 18, 2024

Dec. 20, 2023

Dec. 07, 2023

Dec. 05, 2023

Apr. 27, 2023

Mar. 18, 2023

Mar. 13, 2023

Feb. 13, 2023

Aug. 29, 2022

Aug. 15, 2022

Mar. 24, 2022

May 13, 2021

Dec. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

429

228,572

1,286

155,845

691,000

Stock Issued During Period, Shares, Issued for Services

301,284

Common Stock [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

2,143

3,572

228,572

Stock Issued During Period, Shares, Issued for Services

990,092

29,747

Standby Equity Purchase Agreement [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

691,000

20,000

Standby Equity Purchase Agreement [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

18,333

10,000

Consulting Services [Member] | Common Stock [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, Issued for Services

1,286

Consulting Services One [Member] | Common Stock [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, Issued for Services

3,508