Inspira Technologies Oxy B.H.N. (IINN) 20-F/A19 Apr 232022 FY Annual report (foreign) (amended)Financial data

Company Profile

Document And Entity Information

Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2022 shares
Document Information Line Items
Entity Registrant Name	INSPIRA TECHNOLOGIES OXY B.H.N. LTD.
Trading Symbol	IINN
Document Type	20-F/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	11,338,940
Amendment Flag	true
Amendment Description	We are filing this Amendment No. 1 (this “Amendment”) to our Annual Report on Form 20-F (the “Original Filing”) for the sole purpose of amending Item 18 of the Original Filing to amend the date of the auditor’s opinion located on page F-2 of this Amendment. For clarity, the audited consolidated financial statements as of and for the fiscal years ended December 31, 2022, 2021, and 2020 included in this Amendment No. 1 are unchanged from the audited consolidated financial statements included in the Original Filing.In addition, pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended, the certifications pursuant to Section 302 and Section 906 of the Sarbanes-Oxley Act of 2002 have been re-executed as of the date of, and are re-filed as part of, this Amendment No. 1 as Exhibits 12.1, 12.2, 13.1 and 13.2.Other than expressly set forth herein, this Amendment No. 1 does not, and does not purport to, amend or restate any other information contained in the Original Filing nor does this Amendment No. 1 reflect any events that have occurred after the Original Filing was filed.
Entity Central Index Key	0001837493
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-40303
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line One	2 Ha-Tidhar St
Entity Address, City or Town	Ra’anana
Entity Address, Postal Zip Code	4366504
Entity Address, Country	IL
Title of 12(b) Security	Ordinary Shares, no par value
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	Ziv Haft
Auditor Location	Tel-Aviv, Israel
Auditor Firm ID	1185
Business Contact
Document Information Line Items
Entity Address, Address Line One	2 Ha-Tidhar St
Entity Address, City or Town	Ra’anana
Entity Address, Postal Zip Code	4366504
Entity Address, Country	IL
City Area Code	972.4
Local Phone Number	6230333
Contact Personnel Name	Dagi Ben-Noon

Statements of Financial Positio

Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 6,783	$ 23,749
Deposits	7,120
Other current assets	591	759
Total current assets	14,494	24,508
Non-Current Assets:
Right of use assets, net	1,107	1,160
Property, plant and equipment, net	411	202
Total non-current assets	1,518	1,362
Total Assets	16,012	25,870
Current Liabilities:
Trade accounts payables	150	93
Other accounts payables	1,217	725
Lease liabilities	329	281
Financial liabilities at fair value	368	3,215
Total current liabilities	2,064	4,314
Non-Current Liabilities:
Lease liabilities	728	900
Loan from the Israeli Innovation Authority	398	302
Total non- current liabilities	1,126	1,202
Shareholders’ Equity:
Share capital and additional paid in capital	53,814	48,935
Foreign exchange reserve	(1,928)	210
Accumulated deficit	(39,064)	(28,791)
Total Shareholders’ Equity	12,822	20,354
Total liabilities and Shareholders’ Equity	$ 16,012	$ 25,870

Statements of Comprehensive Los

Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
Statements of Comprehensive Loss - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Research and development expenses	$ 8,054	$ 3,909	$ 3,873
Sales and marketing expenses	1,325	1,951
General and administrative expenses	5,391	7,572	2,447
Other income			51
Operating loss	14,770	13,432	6,269
Finance expense	181	3,524	959
Finance income	(4,678)	(1)
Loss before tax	10,273	16,955	7,228
Taxes on income
Total net loss	10,273	16,955	7,228
Other comprehensive loss, net of tax:
Exchange (losses)profits arising on translation to presentation currency	(2,138)	845	(599)
Total comprehensive loss	$ 12,411	$ 16,110	$ 7,827
Weighted average number of ordinary shares (in Shares)	10,794,594	5,306,225	1,967,790
Basic and diluted loss per share (in Dollars per share)	$ (0.95)	$ (3.2)	$ (3.67)

Statements of Comprehensive L_2

Statements of Comprehensive Loss (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Basic and diluted loss per share (in Dollars per share)	$ (0.95)	$ (3.2)	$ (3.67)

Statements of Changes in Shareh

Statements of Changes in Shareholders’ Equity - USD ($) $ in Thousands	Ordinary Share Capital		Adjustments arising from translating financial operation	Accumulated deficit	Additional Paid in Capital	Total
Balance at Dec. 31, 2019	$ 3		$ (36)	$ (4,608)		$ (4,641)
Balance (in Shares) at Dec. 31, 2019	1,904,762
Changes during the period:
Net loss				(7,228)		(7,228)
Other comprehensive loss			(599)			(599)
Total comprehensive loss			(599)	(7,228)		(7,827)
Share split	215				(215)
Share based compensation to exercise	9				(9)
Conversion of convertible loan to shares	$ 77				6,791	6,868
Conversion of convertible loan to shares (in Shares)	756,333
Share based compensation					3,896	3,896
Balance at Dec. 31, 2020	$ 304		(635)	(11,836)	10,463	(1,704)
Balance (in Shares) at Dec. 31, 2020	2,661,095
Changes during the period:
Net loss				(16,955)		(16,955)
Other comprehensive loss			845			845
Total comprehensive loss			845	(16,955)		(16,110)
Par value cancellation	(304)				304
Initial Public Offering (“IPO”)					9,852	9,852
Initial Public Offering (“IPO”) (in Shares)	2,931,472
Conversion of financial liability					10,041	10,041
Conversion of financial liability (in Shares)	2,113,905
Tradable warrants exercise					11,447	11,447
Tradable warrants exercise (in Shares)	1,705,000
Share based compensation to exercise		[1]
Share based compensation to exercise (in Shares)	24,631
RSUs vesting
RSUs vesting (in Shares)	655,603
Share based compensation					6,828	6,828
Balance at Dec. 31, 2021	$ 48,935		210	(28,791)	$ 48,935	20,354
Balance (in Shares) at Dec. 31, 2021	10,091,706
Changes during the period:
Net loss				(10,273)		(10,273)
Other comprehensive loss			(2,138)			(2,138)
Total comprehensive loss			(2,138)	(10,273)		(12,411)
Share based compensation to exercise		[1]
Share based compensation to exercise (in Shares)	7,030
RSUs vesting
RSUs vesting (in Shares)	1,240,204					3,707,542
Share based compensation	$ 4,879					$ 4,879
Balance at Dec. 31, 2022	$ 53,814		$ (1,928)	$ (39,064)		$ 12,822
Balance (in Shares) at Dec. 31, 2022	11,338,940

[1]Less than thousand dollars

Statements of Cash Flow

Statements of Cash Flow - USD ($) $ in Thousands	12 Months Ended
Statements of Cash Flow - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$ (10,273)	$ (16,955)	$ (7,228)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	361	237	203
Exercise of warrants			204
Share based compensation	4,879	6,630	3,896
Revaluation of financial liabilities accounted at fair value	(2,592)	2,313	689
Changes of financial liabilities - IPO non-cash expenses		219
Change in connection to loan from the Israeli Innovation Authority		(180)
Financial expenses	(459)	92	12
Changes in operating assets and liability
Decrease (increase) in other current assets	29	(468)	10
Increase (decrease) in trade accounts payables	71	87	(70)
Increase in other accounts payable	604	148	408
Net cash used in operating activities	(7,380)	(7,877)	(1,876)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of property, plant, and equipment	(304)	(176)	(23)
Payment of deposit	55	(70)	(3)
Change of deposit	(7,000)
Net cash used in investing activities	(7,249)	(246)	(26)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal paid on lease liabilities	(399)	(199)	(176)
Receipt of simple agreements for future equity (SAFE) and convertible loan		7,208	2,157
Receipt of IPO funds		14,658
Receipt of warrants exercise funds, net from fees		8,721
Loan from the Israeli Innovation Authority		34	308
Net cash provided by (used in) financing activities	(399)	30,422	2,289
Net increase (decrease) in cash and cash equivalents	(15,028)	22,299	387
Cash and cash equivalents at the beginning of the period	23,749	496	96
Effects of exchange rate changes on cash and cash equivalents	(1,938)	954	13
Cash and cash equivalents at the end of the period	6,783	23,749	496
Conversion of convertible loans to equity		10,041
Tradable warrants at the IPO date		(4,373)
Tradable warrants financial liability at the IPO date		(234)
Share based compensation – underwriters fees at the IPO date		198
Warrants exercise to equity – financial liability		656
Warrants exercise – allocation from liability to equity		2,070
Total non cash transactions		8,358
Interest paid	$ 37	$ 6	$ 45

General

General	12 Months Ended
General	Dec. 31, 2022
General [Abstract]
GENERAL	NOTE 1 - GENERAL: 1. Inspira Technologies Oxy B.H.N. Ltd (formerly: Insense Medical Ltd.) (the “Company”) was incorporated in Israel and commenced its operations on February 27, 2018. The Company’s functional currency is the New Israeli Shekel (“NIS”). The Company operates in the medical technology industry in the field of respiratory support technology engaged in the research, development, manufacturing related activities, and go to market activities of proprietary products and technologies. The Company is developing the following products: ()The INSPIRA ART (Augmented Respiratory Technology), which is a respiratory support technology targeted toward utilizing direct blood oxygenation to boost patient saturation levels within minutes while the patient is awake and spontaneously breathing. The aim is to reduce the need for invasive mechanical ventilation, with the potential to reduce risks, complications and high costs. () The HYLA blood sensor, which is a non-invasive optical blood sensor designed to perform real-time and continuous blood measurements, potentially minimizing the need to take actual blood samples from patients. (*)The ALICE Device, an advanced form of life support system better known by the medical industry as a cardiopulmonary bypass system is being designed for use in surgical procedures requiring cardiopulmonary bypass for six hours or less. 2. The Company’s products are in the development stage. The ALICE device and the INSPIRA ART has not yet been tested or used in humans and the Company’s products have not been approved by the U.S. Food and Drug Administration (the “FDA”). 3. On July 16, 2021, the Company completed its IPO on the Nasdaq Capital Market, whereby the Company sold 2,909,091 ordinary shares, no par value (the “Ordinary Shares”) and 3,345,455 tradable warrants (inclusive of 436,364 tradable warrants pursuant to the exercise of an overallotment option granted to the underwriters). The aggregate proceeds received by the Company from the IPO were approximately 14,490, after deducting underwriting discounts and commissions and additional offering costs totaled in approximately 1,543. On July 16, 2021, following the closing of the IPO, the Company issued 2,113,905 Ordinary Shares and 1,149,582 non-tradable warrants to investors and 16,587 non-tradeable warrants to brokers in connection with the conversion of Company’s previously issued financial liabilities at fair value. In October 2021, investors exercised 1,705,000 tradable warrants Company. The total proceeds received by the Company from this exercise were approximately 9,377. The Company paid fees of 7% in the amount of 656 according to the terms of a contract with a promoter in connection with the IPO for which the Company recorded a financial liability (note 8(3)). 4. The Company has not generated any revenue since its inception and the Company’s products are in the development stage. The Company’s operating loss for the years ended December 31, 2021 and 2022 were $13.4 million and $14.8 million, respectively and the Company’s net loss for the same period was $16.9 million and $10.3 million, respectively. As of December 31, 2022, the Company had an accumulated deficit of $39.1 million. The Company funds its operations through the proceeds of the IPO. The Company’s management intends to seek additional funding through public offerings, which will be utilized to fund product development and continue operations. The Company does not have any material financial obligations as of the balance date. The Company believes that it has sufficient resources to operate in the foreseeable future. 5. The Ukraine Conflict Although we do not currently conduct business in Russia and Ukraine, the escalation of geopolitical instability in Russia and Ukraine as well as currency fluctuations in the Russian Ruble has had a negative impact on worldwide markets. Such impact may negatively impact our supply chain, our operations and future growth prospects in that region. As a result of the crisis in Ukraine, both the U.S. and other countries have implemented sanctions against certain Russian individuals and entities. Our global operations expose us to risks that could adversely affect our business, financial condition, results of operations, cash flows or the market price of our securities, including the potential for increased tensions between Russia and other countries resulting from the current situation involving Russia and Ukraine, tariffs, economic sanctions and import-export restrictions imposed, and retaliatory actions, as well as the potential negative impact on our potential business and sales in the region. Current geopolitical instability in Russia and Ukraine and related sanctions by the U.S. and other governments against certain companies and individuals may hinder our ability to conduct business with potential customers and vendors in these countries. 6. These financial statements were authorized by the board of directors on March 28, 2023.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2022
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 SIGNIFICANT ACCOUNTING POLICIES: New standards, interpretations and amendments not yet effective. There are a number of standards, amendments to standards, and interpretations which have been issued by the IASB that are effective in future accounting periods that the Company has decided not to adopt early. In January 2020, the IASB issued amendments to IAS 1, which clarify the criteria used to determine whether liabilities are classified as current or non-current. These amendments clarify that current or non-current classification is based on whether an entity has a right at the end of the reporting period to defer settlement of the liability for at least twelve months after the reporting period. The amendments also clarify that ’settlement’ includes the transfer of cash, goods, services, or equity instruments unless the obligation to transfer equity instruments arises from a conversion feature classified as an equity instrument separately from the liability component of a compound financial instrument. The amendments were originally effective for annual reporting periods beginning on or after 1 January 2022. However, in May 2020, the effective date was deferred to annual reporting periods beginning on or after 1 January 2023. In its June 2021 meeting, the IASB tentatively decided to amend the requirements of IAS 1 with respect to the classification of liabilities subject to conditions and disclosure of information about such conditions and to defer the effective date of the 2020 amendment by at least one year. The Company is currently assessing the impact of these new accounting standards and amendments. The Company will assess the impact of the final amendments to IAS 1 on classification of its liabilities once the those are issued by the IASB. The Company does not believe that the amendments to IAS 1, in its present form, will have a significant impact on the classification of its liabilities. The Company does not expect any other standards issued by the IASB, but not yet effective, to have a material impact on the Company. Basis of preparation Use of estimates and assumptions in the preparation of the financial statements The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of expenses during the reporting periods. Actual results could differ from those estimates. See also Note 3. Cash and cash equivalents Cash equivalents are considered by the Company to be highly-liquid investments, including, short-term deposits with banks, the maturity of which does not exceed three months at the time of deposit and which are not restricted. Loss per share Basic and diluted loss per share is calculated as net loss attributed to the Company, divided by the weighted average number of ordinary shares, adjusted for any bonus element. Diluted (loss) earnings per share is determined by adjusting the earnings or loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of dilutive instruments, which includes stock options, as if their dilutive effect was at the beginning of the period. The calculation of the diluted number of common shares assumes that proceeds received from the exercise of “in-the- money” stock options and common share purchase warrants are used to purchase common shares of the Company at their average market price for the period. In periods that the Company reports a net loss, any stock options or warrants outstanding are excluded from the calculation of diluted loss per share as their inclusion would be anti-dilutive. Functional and foreign currency The Company’s functional currency is NIS. However, the presentation currency is the U.S. dollar (“USD”). Transactions and balances are converted into USD in accordance with the principles set forth by International Accounting Standard (IAS) 21 “The Effects of Changes in Foreign Exchange Rates.” Accordingly, transactions and balances have been converted as follows: ● Assets and liability items were reported at closing rate of exchange at the statements of financial position date. ● Other comprehensive income items were reported at annual average rate of exchange at the statements of financial position date. ● Share capital, capital reserve and other capital movement items were at rate of exchange as of the date of recognition of those items. ● Accumulated deficit was based on the opening balance for the beginning of the reporting period in addition to the movements mentioned above. ● Rate of exchange rate differentials created was recognized in other comprehensive income and accumulated in equity. Fair value measurement Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: A. In the principal market for the asset or liability, or B. In the absence of a principal market, in the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible by the Company in order to measure an asset or liability by its fair value. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. When there are no quoted prices in active markets for identical assets or liabilities, the Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data is available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. Classification by fair value hierarchy Assets and liabilities measured in the statement of financial position at fair value are grouped into classes with similar characteristics using the following fair value hierarchy which is determined based on the source of input used in measuring fair value: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable either directly or indirectly. Level 3 - Inputs that are not based on observable market data (valuation techniques that use inputs that are not based on observable market data). Financial instruments 1. Financial assets The Company classifies its financial assets into the following category, based on the business model for managing the financial asset and its contractual cash flow characteristics. The Company’s accounting policy for the relevant category is as follows: Amortized cost: other types of financial assets where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. They are initially recognized at fair value including direct transaction costs and are subsequently carried at amortized cost using the effective interest rate method, less provision for impairment. 2. Financial Liabilities The Company classifies its financial liabilities, including trade accounts payable and other accounts payable, which are initially recognized at fair value and subsequently carried at amortized cost using the effective interest method. The financial liabilities at fair value (see also Notes 8 and 19) are measured at fair value through profit or loss. 3. De-recognition ● Financial assets - The Company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire or it transfers the rights to receive the contractual cash flows. ● Financial Liabilities - The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. 4. Impairment of financial assets The Company does not have any assets which require a recognition of expected credit losses (“ECL”). Cash and cash equivalents are subject to the impairment requirements of IFRS 9, the Company did not identify impairment for the cash and cash equivalent. Property, plant, and equipment Items of property, plant and equipment are initially recognized at cost including directly attributable costs. Depreciation is calculated on a straight-line basis, over the useful lives of the assets at annual rates as follows: Annual depreciation rate (%) Computers 33 Development equipment 20 Furniture and office equipment 6-15 Leasehold Improvements 10 Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to statement of the comprehensive loss during the reporting period in which they are incurred. The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is higher than its estimated recoverable amount. Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in statement of the comprehensive loss. Impairment of non-financial assets Non-financial assets are subject to impairment test whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of the non-financial asset exceeds its recoverable amount (i.e., the higher of value in use and fair value less costs to dispose), the asset is written down and impairment charge is recognized accordingly. Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the asset’s cash-generating unit (i.e., the smallest group of assets to which the asset belongs that generates cash inflow that is largely independent of cash inflows from other assets). An impairment loss allocated to an asset, is reversed only if there have been changes in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. Reversal of an impairment loss, as above, is limited to the lower of the carrying amount of the asset that would have been determined (net of depreciation or amortization) had no impairment loss been recognized for the asset in prior years and the asset’s recoverable amount. After an impairment of non-financial asset is recognized, the Company examines at each reporting date whether there are indications that the impairment which was recognized in the past no longer exists or should be reduced. The reversal of impairment loss of an asset is recognized in statement of the comprehensive loss. Impairment charges are included in general and administrative expenses in the statement of the comprehensive loss. During the years ended December 31, 2022 and 2021, no impairment charges of non-financial assets were recognized. Research and development costs Expenditure on research activities is recognized in statement of the comprehensive loss as incurred. Development expenditures is recognized as an intangible asset when the Company can demonstrate: ● The product is technically and commercially feasible. ● The Company intends to complete the product so that it will be available for use or sale. ● The Company has the ability to use the product or sell it. ● The Company has the technical, financial and other resources to complete the development and to use or sell the product. ● The Company can demonstrate that the product will generate future economic benefits. ● The Company is able to measure reliably the expenditure attributable to the product during the development. During the years ended December 31, 2021 and 2022, the Company’s research and development costs were not capitalized as they did not meet the criteria set forth in IAS 38. Segment reporting An operating segment is a component of the Company which fulfills the following criteria: 1. It is engaged in business operations from which it may derive income, and with respect to which it may bear expenses. 2. Its operating results are reviewed on a regular basis by the Company’s chief operational decision maker, in order to reach decisions regarding the resources allocated to it, and in order to assess its performance. 3. Separate financial information is available for the above. The Company concluded that it has one operating segment. Share based payment The Company measures the share based expense and the cost of equity-settled transactions with employees and service providers by reference to the fair value of the equity instruments at the date at which they are granted. Options The fair value is determined using an accepted options pricing model. The model is based on share price, grant date and on assumptions regarding expected volatility, expected life of the options, expected dividend, and a no risk interest rate. The options were granted before the Company became public and had no quoted price per share from a trading market. The Company selected the Black-Scholes model as the Company’s option pricing model to estimate the fair value of the Company’s options awards. The option-pricing model requires a number of assumptions: Expected dividend yield Volatility Risk free interest rate Contractual term Restricted Share Units (“RSUs”) The granted options are settled in equity instruments and not in cash. The fair value of the options at the date of grant is charged to the statement of comprehensive loss over the vesting period. Non-market vesting conditions are considered by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognized over the vesting period is based on the number of options that eventually vest. Non-vesting conditions and market vesting conditions are factored into the fair value of the options granted. As long as all other vesting conditions are satisfied, a charge is made irrespective of whether the market vesting conditions are satisfied. The cumulative expense is not adjusted for failure to achieve a market vesting condition or where a non-vesting condition is not satisfied. Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to the statement of comprehensive loss over the remaining vesting period. Government grants The Israel Innovation Authority (“IIA”) provided government grants to the Company for certain research and development activities. The Company may be required to pay royalties to the IIA in the future if it generates sales from the related research and development activity. The grant was recognized as a liability in the financial statements. When the loan bears a below-market rate of interest, the liability is recognized at its fair value in accordance with the market interest rate prevailing at the time of receiving the grant. The difference between the consideration received and the liability recognized at inception was treated as a government grant and recognized as a reimbursement of research expenses. The repayment of the liability to the state is reviewed every reporting period, with changes in the liability resulting from a change in the expected royalties recognized in profit or loss. Current taxes The current tax liability is measured using the tax rates and tax laws that have been enacted or substantively enacted by the reporting date as well as adjustments required in connection with the tax liability in respect of previous years. The Company has no tax liability due to its carry forward losses. Deferred tax Significant management judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the estimated timing and level of future taxable profits together with future tax planning strategies. Deferred taxes are recognized in respect of temporary differences between the carrying amounts of assets and liabilities in the financial statements and the amounts attributable for tax purposes. Deferred taxes are measured at the tax rates that are expected to apply in the period when the temporary differences are reversed based on tax laws that have been enacted or substantively enacted at the end of the reporting period. Deferred taxes are recognized in profit or loss, except when they relate to items recognized in other comprehensive income or directly in equity. Deferred tax assets are reviewed at the end of each reporting period and reduced to the extent that it is not probable that they will be utilized. In addition, temporary differences (such as carry forward losses) for which deferred tax assets have not been recognized are reassessed and deferred tax assets are recognized to the extent that their recoverability is probable. Any resulting reduction or reversal is recognized on “income tax” within the statement of comprehensive income. All deferred tax assets and liabilities are presented in the statement of financial position as non-current items, respectively. Deferred taxes are offset in the statement of financial position if there is a legally enforceable right to offset a current tax asset against a current tax liability and the deferred taxes relate to the same taxpayer and the same taxation authority. Employee benefits The Company has several employee benefit plans for Israeli employees: 1. Short-term employee benefits: Short-term employee benefits include salaries, paid annual leave, paid sick leave, recreation and social security contributions, which are recognized as expenses as the services are rendered. A liability in respect of a cash bonus or a profit-sharing plan is recognized when the Company has a legal or constructive obligation to make such payment as a result of past service rendered by an employee and a reliable estimate of the amount can be made. 2. Post-employment benefits: The plans are normally financed by contributions to insurance companies and classified as defined contribution plans. The Company has contributed for all of its employees’ contribution plans pursuant to Section 14 to the Severance Pay Law since 2018 under which the Company pays fixed contributions and will not have any legal or constructive obligation to pay further contributions if the fund does not hold sufficient amounts to pay all employee benefits relating to employee service in the current and prior periods.

Critical Accounting Estimates a

Critical Accounting Estimates and Judgements	12 Months Ended
Critical Accounting Estimates and Judgements	Dec. 31, 2022
Critical Accounting Estimates and Judgements [Abstract]
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS	NOTE 3 - CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS: Share based payments The fair value of share options was estimated by using a Black Scholes model approach, which was aimed to model the value of the Company’s equity over time. A change of the estimation can cause to recognition or reversal of share based compensation expenses. Financial liabilities at fair value The fair value of financial liabilities at fair value was estimated by using a Black Scholes model and Monte-Carlo simulation approach, which was aimed to model the value of the Company’s assets over time. The simulation approach was designed to take into account the terms and conditions financial liability, which are described in Note 8 and Note 20, as well as the capital structure of the Company and the volatility of its assets. The valuation was performed based on management’s assumptions and projections. Determination of lease incremental borrowing rate The Company measures the incremental borrowing rate by analyzing similar borrowing that could be obtained from an independent valuation under comparable terms and conditions. A change of the estimation can cause to an increase or decrease in the measurement of a right-of-use asset and lease liability.

Deposits

Deposits	12 Months Ended
Deposits	Dec. 31, 2022
Disclosure of Deposits [Abstract]
DEPOSITS	NOTE 4 – DEPOSITS The deposits are three short-term bank deposits with maturities of more than three months but less than one year. The deposits are in dollars and bear annual interest. On May 10, 2022, the Company deposited 2,000 with an annual interest rate of 3.02% for a period of 9 months. As of December 31, 2022, the value of the deposit is 2,039. On August 11, 2022, the Company deposited 2,000 with an annual interest rate of 4.39% for a period of 12 months. As of December 31, 2022, the value of the deposit is 2,034. On August 24, 2022, the Company deposited 3,000 with an annual interest rate of 4.47% for a period of 9 months. As of December 31, 2022, the value of the deposit is 3,047. As of December 31, 2022 total deposits amounted to 7,120.

Other Current Assets

Other Current Assets	12 Months Ended
Other Current Assets	Dec. 31, 2022
Disclosure of Other Current Assets Text Block [Abstract]
OTHER CURRENT ASSETS	NOTE 5 - OTHER CURRENT ASSETS: December 31, December 31, Prepaid expenses 256 426 Institutions 276 210 Restricted Cash 56 120 Others 3 3 Total 591 759

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
Property and Equipment, Net	Dec. 31, 2022
Disclosure of Property Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 6 - PROPERTY AND EQUIPMENT, NET: For the year ended December 31, 2022: Computers Leasehold Development Furniture Total Cost At January 1, 2022 84 7 64 81 236 Additions 43 30 191 40 304 Exchange rate deference (6 ) (4 ) (26 ) (5 ) (41 ) At December 31, 2022 121 33 229 116 499 Accumulated depreciation At January 1, 2022 22 1 8 3 34 Depreciation 33 3 19 6 61 Exchange rate deference (4 ) - (2 ) (1 ) (7 ) At December 31, 2022 51 4 25 8 88 Net book value: As of December 31, 2022 70 29 204 108 411 * Less than thousand dollars For the year ended December 31, 2021: Computers Leasehold Development Furniture Total Cost At January 1, 2021 22 7 6 19 54 Additions 62 0 58 62 182 At December 31, 2021 84 7 64 81 236 Accumulated depreciation At January 1, 2021 7 * 1 1 9 Depreciation 15 1 7 2 25 At December 31, 2021 22 1 8 3 34 Net book value: As of December 31, 2021 62 6 56 78 202 * Less than one thousand dollars

Other Accounts Payable

Other Accounts Payable	12 Months Ended
Other Accounts Payable	Dec. 31, 2022
Other Accounts Payable [Abstract]
OTHER ACCOUNTS PAYABLE	NOTE 7 - OTHER ACCOUNTS PAYABLE: December 31, December 31, Employees salaries and related liabilities 396 339 Related parties 332 275 Accrued expenses 470 82 Other 19 29 Total 1,217 725

Liability in Respect of Governm

Liability in Respect of Government Grants	12 Months Ended
Liability in Respect of Government Grants	Dec. 31, 2022
Liability in Respect of Government Grants [Abstract]
LIABILITY IN RESPECT OF GOVERNMENT GRANTS	NOTE 8 - LIABILITY IN RESPECT OF GOVERNMENT GRANTS: The Company received the approval of the IIA for its participation in certain development expenses carried out by the Company, within the framework of determined budgets and time periods. The total amount the Company received during 2020 and 2021 was 800 (NIS 2,722,628). In accordance with its commitment, the Company is obliged to pay the IIA royalties of 3% of sales, constituting the revenues derived from sales of the Company’s ART system that was financed by the IIA, up to the total amount of the grant actually received, all linked to the exchange rate of the USD and bears an annual interest linked to the LIBOR. Therefore, the total amount of the grants that will be repaid through royalties and will increase until repayments begin. The difference between the consideration received and the liability recognized at inception (present value) was treated as a government grant according to IAS 20 and recognized as a reimbursement of research expenses. December 31, December 31, At January 1, 2022 302 372 Amounts received during the year, non- capitalized - 107 Exchange rate differences (41 ) 10 Amounts recognized as an offset from research and development expenses - (255 ) Revaluation of the liability 137 68 As of December 31, 2022 398 302

Finacial Liabilities at Fair Va

Finacial Liabilities at Fair Value	12 Months Ended
Finacial Liabilities at Fair Value	Dec. 31, 2022
Finacial Liabilities at fair value [Abstract]
FINACIAL LIABILITIES AT FAIR VALUE	NOTE 9 - FINACIAL LIABILITIES AT FAIR VALUE: December 31, 2022 December 31, Non-tradable warrants (1) 3 196 Non-tradable warrants, SAFE and CLA (2) 35 1,393 Tradable warrants (3) 304 1,493 Financial liability (4) 26 133 Total 368 3,215 1. Non Tradable Warrants As part of an agreement signed in 2019, the convertible loan investors received, upon conversion in 2020 756,333 Ordinary Shares and non-tradable warrants to purchase an additional 169,019 ordinary shares upon consummation of an IPO on the Nasdaq. The warrants will be converted into Ordinary Shares of the Company at an exercise price equal to the initial public offering price which was $5.5 and are exercisable for three years after the IPO. The warrants were designated to be measured at fair value through profit or loss. On July 2021, as part of the IPO, the investors received the specified warrants. As of December 31, 2022 the fair value of the warrants was 3. 2. Non-tradable warrants, SAFE and Convertible Loan Investors On July 16, 2021, following the IPO, the Company issued 2,113,905 Ordinary Shares, 1,149,582 non-tradable warrants to investors and 16,587 non-tradeable warrants to brokers in connection with the conversion of Company’s convertible loan and SAFE according to its terms. The fair value of the shares was classified as equity with total value of 10,041 at the conversion date. The non-tradable warrants were designated to be measured at fair value through profit or loss. The non-tradable warrants fair value as of December 31, 2022 is 35. 3. Tradable warrants The Company sold 3,345,455 tradable warrants in the IPO. The tradable warrants have an exercise price of $5.5 and they are exercisable for five years after the initial public offering date. In October 2021, investors exercised 1,705,000 tradable warrants whereby the Company issued 1,705,000 Ordinary Shares to such investors. The total proceeds received by the Company from this exercise were approximately 9,377. The net proceeds after fees deducting were approximately 8,721. As of December 31, 2022, the Company has 1,640,455 tradable warrants. The tradable warrants were designated to be measured at fair value through profit or loss. The tradable warrants fair value as of December 31, 2022 is 304. 4. Financial Liability Financial liability to pay 7% fees on the fundings that will be received from exercises of tradable warrants. Financial liability was designated to be measured at fair value through profit or loss. The Financial liability fair value as of December 31, 2022 is 26.

Equity (Defict)

Equity (Defict)	12 Months Ended
Equity (Defict)	Dec. 31, 2022
Equity (Defict) [Abstract]
EQUITY (DEFICT)	NOTE 10 - EQUITY (DEFICT): A. Share capital: Number of shares as of Number of shares as of December 31, 2022 December 31, 2021 Authorized Issued and outstanding Authorized Issued and outstanding Ordinary shares 100,000,000 11,338,940 100,000,000 10,091,706 Since the Company’s incorporation in February 2018 and before the IPO, the Company issued the following Ordinary Shares: (i) an aggregate of 27,566 Ordinary Shares for no consideration to the Company’s founders and certain advisors; (ii) 1,877,196 Ordinary Shares as bonus shares for no consideration to existing shareholders; (iii) an aggregate of 756,333 Ordinary Shares investors. See Note 8(1). On March 18, 2021, the Company’s shareholders approved a 12.5 to 1 reverse split of all shares (issued and unissued) on the basis that every 12.5 Ordinary Shares in the capital of the Company be consolidated into 1 Ordinary Share, such that the authorized share capital of the Company following such consolidation is NIS 310,000,000 divided into 24,800,000 Ordinary Shares. On June 1, 2021, the Company’s shareholders approved an amendment to the structure of the Company’s share capital (both authorized and issued) by cancelling the par value in addition to implementing an additional reverse split at a ratio of 2.94 to 1, pursuant to which holders of our Ordinary Shares received one Ordinary Share for every 2.94 Ordinary Shares held. On June 1, 2021, the Company’s shareholders approved an amendment to the structure of the Company’s share capital (both authorized and issued) by cancelling the par value of the Company’s shares such that each Ordinary Share with par value of NIS 0.125 will become one Ordinary Share with no par value. The authorized share capital of the Company following the reverse stock split is NIS 310,000,000 divided into 8,435,375 Ordinary Shares, with no par value. On June 1, 2021, the Company’s shareholders approved an increase in the authorized share capital of the Company to 15,000,000 Ordinary Shares of no par value. On July 16, 2021, the Company completed its IPO on Nasdaq Capital Market whereby the Company sold 2,909,091 Ordinary Shares and 3,345,455 tradable warrants (inclusive of 436,364 tradable warrants pursuant to the exercise of an overallotment option granted to the underwriters). Following the IPO, the Company issued 2,113,905 Ordinary Shares and 1,149,582 non-tradable warrants to investors and 16,587 non-tradeable warrants to brokers in connection with the conversion of Company’s previously issued financial liabilities, see note 8(2). The aggregate proceeds received by the Company from the IPO were approximately 14,490, after deducting underwriting discounts and commissions and additional offering direct costs totaled in approximately 1,543. The gross proceeds were 16,033. Total non-cash direct expenses in IPO were as following: (i) fair value of 436,364 tradable warrants that were granted to underwriters totaled 589; (ii) The Company issued 145,455 non-tradable warrants as underwriters fees; the warrants will be converted into Ordinary Shares of the Company at an exercise price equal to 125% of the initial public offering price and be exercisable for three years after the initial public offering. As of the date of the IPO, the tradable warrants fair value was 264; and (iii) the Company agreed to pay to a promoter 7% of the proceeds from the exercise of tradable warrants. The payment was measured according to IFRS 2 at the grant date. As of the IPO date, the fair value of the financial liability was 310. Total non-cash expenses were 1,163. In addition, the Company had non-direct expenses as following: (i) cash expenses amounted to 722 and (i) non-cash expenses amounted to 123 (22,382 Ordinary Shares issued to service providers). Total IPO expanse direct and non direct, cash and non-cash were: 3,551. Total IPO expenses allocated to the profit and loss were 1,265. Total IPO expenses deducted from the equity were 2,286. During the year 2021 the Company issued an aggregate amount of 655,601 Ordinary Shares in connection to vested RSUs and additional 24,631 Ordinary Shares in connection to options exercise. On December 17, 2021, the Company’s shareholders approved an increase in the authorized share capital of the Company to 100,000,000 Ordinary Shares of no-par value. During the year ended December 31 2022, the Company issued an aggregate amount of 1,240,204 Ordinary Shares in connection to vested RSUs and an additional 7,030 Ordinary Shares in connection to option exercises. B. Loss per share: Loss per share has been calculated using the weighted average number of shares in issue during the relevant financial periods, the weighted average number of equity shares in issue and profit for the period as follows: Year ended Year ended Year ended Loss for the period 10,273 16,955 7,228 Total number of Ordinary Shares 11,338,940 10,091,706 2,661,095 Weighted average number of Ordinary Shares 10,794,594 5,306,225 1,967,790 Basic and diluted loss per share (0.95 ) (3.2 ) (3.67 )

Research and Development Expens

Research and Development Expenses	12 Months Ended
Research and Development Expenses	Dec. 31, 2022
Research and Development Expenses [Abstract]
RESEARCH AND DEVELOPMENT EXPENSES	NOTE 11 - RESEARCH AND DEVELOPMENT EXPENSES: Year ended Year ended Year ended Share based payment 2,311 1,768 2,230 Salary and related expenses 3,332 1,533 1,237 Subcontractors 929 496 125 Materials and related expenses 1,094 204 440 Depreciation 238 134 196 IIA participation - (255 ) (383 ) Other 150 29 28 Total 8,054 3,909 3,873

Sales and Marketing Expenses

Sales and Marketing Expenses	12 Months Ended
Sales and Marketing Expenses	Dec. 31, 2022
Sales and Marketing Expenses [Abstract]
SALES AND MARKETING EXPENSES:	NOTE 12 - SALES AND MARKETING EXPENSES: Year ended Year ended Year ended Share based payment 501 1,186 - Salary and related expenses 287 220 - Professionals’ fees 521 520 - Other 16 25 - 1,325 1,951 -

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
General and Administrative Expenses	Dec. 31, 2022
Disclosure of General and Administrative Expense [Abstract]
GENERAL AND ADMINISTRATIVE EXPENSES	NOTE 13 - GENERAL AND ADMINISTRATIVE EXPENSES: Year ended Year ended Year ended Share based payment 1,093 2,581 818 Professional fees 1,522 1,390 154 Related NASDAQ IPO expenses - 1,265 1,235 Director’s fees and share based compensation 1,113 1,142 - Salary and related expenses 723 545 140 Insurance expenses 565 363 - Office maintenance 103 91 77 Depreciation 123 84 7 Travel abroad 106 65 12 Others 43 46 4 Total 5,391 7,572 2,447

Financial (Income) and Expenses

Financial (Income) and Expenses	12 Months Ended
Financial (Income) and Expenses	Dec. 31, 2022
Financial (Income) and Expenses [Abstract]
FINANCIAL (INCOME) AND EXPENSES	NOTE 14 – FINANCIAL (INCOME) AND EXPENSES: Income Year ended Year ended Year ended Revaluation of financial liabilities at fair value through profit or loss (2,592 ) - - Foreign currency transaction income (1,774 ) - - Interest on deposits (308 ) (1 ) - Others (4 ) - - Total (4,678 ) (1 ) - Expenses Year ended Year ended Year ended Revaluation of financial liabilities at fair value through profit or loss - 2,183 893 Foreign currency transaction loss, net - 1,186 - Revaluation of liability in respect of government grants 138 69 40 Finance expense in respect of lease liability 37 6 5 Others 6 80 21 Total 181 3,524 959

Taxes on Income

Taxes on Income	12 Months Ended
Taxes on Income	Dec. 31, 2022
Taxes on income [Abstract]
TAXES ON INCOME	NOTE 15 - TAXES ON INCOME: Taxes on income: Israeli corporate tax rate was 23% in 2022 and 2021. Net operating losses carry forwards As of December 31, 2022, the Company has carried forward tax losses of approximately 11,540, which may be carried forward and offset against taxable income for an indefinite period in the future. The Company did not recognize deferred tax assets relating to carry forward losses in the financial statements because their utilization in the foreseeable future is not probable. As of December 31, 2022, the Company has temporary differences of 2,838 for which no deferred tax asset was recognized. Theoretical tax: Year ended Year ended Year ended Loss before taxation (10,273 ) (16,955 ) (7,228 ) Theoretical tax credit at applicable statutory rate: 23% (2,363 ) (3,900 ) (1,662 ) Non-allowable expenses (1,804 ) (2,070 ) 4,733 Temporary differences and tax losses for which no Deferred Tax Asset is recognized (559 ) (1,830 ) (3,071 ) Income tax benefit - - -

Leases

Leases	12 Months Ended
Leases	Dec. 31, 2022
Leases [Abstract]
LEASES	NOTE 16 - LEASES: The Company has lease contracts for office facilities and vehicles used in its operations. Leases of vehicles generally have lease terms up to three years. The Company leases vehicles for three-year periods from several different leasing companies and from time to time changes the number of leased vehicles according to its current needs. The leased vehicles are used by the Company’s management, and other employees whose employment agreements include an obligation of the Company to put a vehicle at their disposal. The Company accounted for the arrangement between it and the leasing companies as a lease arrangement in the scope of IFRS 16 and for the arrangement between it and its employees as an arrangement in the scope of IAS 19, Employee Benefits. The agreements with the leasing companies do not contain extension and/or termination options that the Company is reasonably certain to exercise. A lease liability in the amount of 281 and right-of-use asset in the amount of 345 have been recognized in the statement of financial position as of December 31, 2022 in respect of leases of vehicles. The Company leases offices in Ra’anana are for a period of 69 months. The contractual period of the aforesaid lease agreement ends in August 2027. The Company has an option to terminate the contract after 45 months with a penalty in amount of NIS 500,000 that will be diminish in NIS 30,000 in each month from the 45 th A lease liability in the amount of 776 and right-of-use asset in the amount of 762 have been recognized in the statement of financial position as of December 31, 2022 in respect of leases of offices. Set out below are the carrying amounts of right-of-use assets recognized and the movements during the period: Office facility Vehicles Total At January 1, 2022 1,047 113 1,160 Additions - 416 416 Exchange rate differences (114 ) (26 ) (140 ) Disposals - (29 ) (29 ) Depreciation expense (171 ) (129 ) (300 ) As of December 31, 2022 762 345 1,107 Set out below are the carrying amounts of lease liabilities and the movements during the period: 2022 2021 2020 At January 1, 2022 1,181 275 153 Additions 367 1,176 273 Accretion of interest - - 5 Financial expenses 24 - (5 ) Exchange rate differences (138 ) 43 20 Disposals (27 ) (99 ) - Payment (350 ) (214 ) (171 ) As of December 31, 2022 1,057 1,181 275 The following are the amounts recognized in profit or loss: Year ended Year ended Year ended Depreciation expense of right-of-use assets 300 196 196 Interest expense on lease liabilities - - 5 Total amount recognized in profit or loss 300 196 201 The Company had total cash outflows for leases of 350 in 2022 and 214 in 2021. The Company also had non-cash additions to right-of-use assets and lease liabilities of 416 in 2022 and 1,176 in 2021.

Share Based Compensation

Share Based Compensation	12 Months Ended
Share Based Compensation	Dec. 31, 2022
Share Based Payment [Abstract]
SHARE BASED COMPENSATION	NOTE 17 - SHARE BASED PAYMENT: In December 2019, the Company established a share option plan (the “Plan”). Under the Plan, total of 602,989 options were granted until December 31, 2022. As of December 31, 2022, a total of 500,772 options to subscribe Ordinary Shares that have been granted to employees, consultants and directors are outstanding. On April 20, 2020 a total of 478,747 options to subscribe Ordinary Shares have been granted to employees and consultants. The exercise price per share to 123,719 and 355,029 options was USD 0.0029 (AUD 0.052) and USD 2.67 (AUD 4.2), respectively. The vesting period is up to 3 years from the grant date, according to the various vesting periods: from an immediate one and up to 3 years. Contractual life of the options under the Plan is 10 years. The options were granted under section 102 of the Israeli Tax Ordinance which enables the employee to pay 25% of capital gain tax upon exercise. In October 2020, 73,380 options were canceled. On December 17, 2020, the Israeli Taxes Authority (ITA) approved a ruling request from the Company for a tax-free amendment of the commercial terms of the outstanding options, including (i) a reduction of the exercise price to NIS 0.37 per share, and (ii) a shortening of the vesting schedules. The Company implemented IFRS 2-Share based payment on options terms change. On December 20, 2020, the board of directors granted a total of 56,653 options to subscribe Ordinary Shares to employees and consultants. The vesting period is up to 3 years from the grant date. The exercise price per share was NIS 0.37. Contractual life of the options under the Plan is 10 years. The options were granted under section 102 of the Israeli Tax Ordinance which enables the employee to pay 25% of capital gain tax upon exercise. On February 21, 2021, the Company’s board of directors approved a grant of 13,605 non-tradable shares options which are exercisable to 13,605 Ordinary shares to employees and a total of 21,768 share options which are exercisable to 21,768 Ordinary Shares to consultants. The vesting period is three years commencing on the grant date. The exercise price per share was NIS 0.37($0.12). The contractual life of the options under the Plan is ten years. The options to employees were granted under Section 102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise. On March 16, 2021, the Company’s board of directors approved a grant of 81,633 non-tradable shares options to a director, which are exercisable to 81,633 Ordinary Shares. The share options vesting period is up to three years from the grant date. The exercise price per share was NIS 0.37 ($0.12). The contractual life of the options under the Plan is ten years. The options were granted under Section 102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise. On August 12, 2021, the Company’s board of directors resolved to increase the pool of options available under the Plan to 25% of the Company’s equity, on a fully diluted basis. As a result of the increase, the number of authorized Ordinary Shares available pursuant the Plan was 4,180,898. On November 2, 2021, the Company’s board of directors approved a grant of 2,658,188 RSUs to employees and officers. The RSUs represents the right to receive Ordinary Shares at a future time and vest over a period of three years. The RSUs were granted under Section 102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise. On November 2, 2021, the Company’s board of directors approved a grant of 10,000 RSUs to the Company’s advisory board. The RSUs represents the right to receive Ordinary Shares at a future time and vest over a period of three years. On March 24, 2022, the Company’s board of directors approved a grant of 536,141 RSUs to employees and a grant of 22,500 RSUs to the Company’s advisory board members and an additional consultant. The RSUs represent the right to receive Ordinary Shares at a future time. 555,500 of the RSUs in this grant, vest over a period of three years, with a 1-year cliff period, and 3,141 RSUs vested immediately on the grant date. The RSUs to employees were granted under Section 102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise. On March 24, 2022, the Company’s board of directors approved a grant of 29,400 Ordinary Shares options to medical board members, which are exercisable to 29,400 Ordinary Shares. The share options vesting period is up to three years from the grant date. The exercise price per share was NIS 10.84 ($3.08). The contractual life of the options under the Plan is ten years. On April 6, 2022, the Company’s board of directors approved a grant of 285,713 fully vested RSUs to an officer. The RSUs represent the right to receive Ordinary Shares. The RSUs were granted under Section 102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise. On May 19, 2022, the Company’s board of directors approved a grant of 30,000 RSUs to an employee. The RSUs represent the right to receive Ordinary Shares at a future time and vest over a period of three years, with a 1-year cliff period, commencing on the grant date. The RSUs were granted under Section 102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise. On November 22, 2022, the Company’s board of directors approved a grant of 165,000 RSUs to employees. The RSUs represent the right to receive Ordinary Shares at a future time and vest over a period of three years, with a 1-year cliff period, commencing on the grant date. The RSUs were granted under Section 102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise. The fair value of all granted options was estimated by using the Black Scholes model, which was aimed to model the value of the Company’s assets over time. The simulation approach was designed to take into account the terms and conditions of the share options, as well as the capital structure of the Company and the volatility of its assets, on the date of grant based on certain assumptions. Those conditions are, among others: (i) The expected volatility is between 50%-52.4% (ii) The dividend rate 0%; and (iii) Expected term – three years. The valuation was completed with the assistance of an independent valuator based on management’s assumptions. During the year ended December 31, 2022, the Company recorded share based payment expenses to employees, directors and subcontractors in the amount of 4,879. The options to services providers and advisers outstanding as of December 31, 2022, as follows: Year ended Number of Weighted Outstanding at beginning of year 87,833 0.37 Granted 29,400 10.84 Exercised (2,721 ) 0.37 Forfeited - - Outstanding as of December 31, 2022 114,512 3.058 Exercisable options 82,257 0.71 During the year ended December 31, 2022, the Company recorded share based payment expenses of option to services providers and advisers in the amount of 54. The RSUs to services providers and advisers outstanding as of December 31, 2022 as follows: Number of RSUs Outstanding at beginning of year 10,000 Granted 22,500 Vested (14,234 ) Outstanding as of December 31, 2022 18,266 Vested as of December 31, 2022 14,234 During the year ended December 31, 2022, the Company recorded share based payment expenses of RSUs to services providers and advisers in the amount of 33. The options to employees and directors outstanding as of December 31, 2022, as follows: Year ended Number of options Weighted average Exercise price NIS Outstanding at beginning of year 448,120 0.37 Exercised 4,309 0.37 Forfeited ( 57,551 ) 0.37 Outstanding as of December 31, 2022 386,260 0.37 Exercisable options 342,757 0.37 During the year ended December 31, 2022, the Company recorded share based payment expenses of options to employees and directors in the amount of 174 The RSUs to employees and directors outstanding as of December 31, 2022, as follows: Number of RSUs Outstanding at beginning of year 2,002,587 Granted 1,016,854 Forfeited (65,626 ) Vested (1,225,973 ) Outstanding as of December 31, 2022 1,727,842 Vested as of December 31, 2022 1,881,574 During the year ended December 31, 2022, the Company recorded share based payment expenses of RSUs to employees and directors in the amount of 4,618. The options to services providers and advisers outstanding as of December 31, 2021, as follows: Year ended Number of Weighted Outstanding at beginning of year 165,987 0.37 Reclassified to employees and directors (71,260 ) 0.37 Granted 16,326 0.37 Exercised (20,086 ) 0.37 Forfeited (3,134 ) 0.37 Outstanding as of December 31, 2021 87,833 0.37 Exercisable options 62,715 0.37 The RSUs to services providers and advisers outstanding as of December 31, 2021, as follows: Number of RSUs Outstanding at beginning of year - Granted 10,000 Outstanding as of December 31, 2021 10,000 Exercisable RSUs - The options to employees and directors outstanding as of December 31, 2021, as follows: Year ended Number of options Weighted average Exercise price NIS Outstanding at beginning of year 296,038 0.37 Reclassified to employees and directors 71,260 0.37 Granted 95,238 0.37 Exercised (4,544 ) 0.37 Forfeited (9,872 ) 0.37 Outstanding as of December 31, 2021 448,120 0.37 Exercisable options 347,069 0.37 The restricted shares units to employees and directors outstanding as of December 31, 2021, as follows: Number of RSUs Outstanding at beginning of year - Granted 2,658,188 Vested (655,601 ) Outstanding as of December 31, 2021 2,002,587

Related Parties

Related Parties	12 Months Ended
Related Parties	Dec. 31, 2022
Related Parties [Abstract]
RELATED PARTIES	NOTE 18 - RELATED PARTIES: The following transactions arose with related parties: Transactions and balances with related parties : 1. Shareholders and other related parties’ benefits December 31, December 31, December 31, Salary and related expenses – officers and directors 1,923 1,042 795 Share based payment – officers and directors 3,745 5,876 1,805 2. Balances with related parties Name Nature of transaction December 31, December 31, Officers Salaries and related (292 ) (317 ) Directors Compensation for directors (40 ) (57 )

Financial Instruments and Risk

Financial Instruments and Risk Management	12 Months Ended
Financial Instruments and Risk Management	Dec. 31, 2022
Financial Instruments and Risk Management [Abstract]
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	NOTE 19 - FINANCIAL INSTRUMENTS AND RISK MANAGEMENT: The Company is exposed to a variety of financial risks, which result from its financing, operating and investing activities. The objective of financial risk management is to contain, where appropriate, exposures in these financial risks to limit any negative impact on the Company’s financial performance and position. The Company’s financial instruments are its cash and other current assets, convertible loan, payables and other payables. The main purpose of these financial instruments is to raise finance for the Company’s operation. The Company actively measures, monitors, and manages its financial risk exposures by various functions pursuant to the segregation of duties and principals. The risks arising from the Company’s financial instruments are mainly credit risk and currency risk. The risk management policies employed by the Company to manage these risks are discussed below. Credit risk Credit risk arises when a failure by counterparties to discharge their obligations could reduce the amount of future cash inflows from financial assets on hand at the balance sheet date. The Company closely monitors the activities of its counterparties and controls the access to its intellectual property which enables it to ensure the prompt collection. The Company’s main financial assets are cash and cash equivalents and deposits represent the Company’s maximum exposure to credit risk in connection with its financial assets. Wherever possible and commercially practical, the Company holds cash with major financial institutions in Israel. The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was: December 31, December 31, Cash and cash equivalents 6,783 23,749 Deposits 7,120 - Other current assets (Restricted deposits) 56 120 Total 13,959 23,869 Currency risk Currency risk is the risk that the value of financial instruments will fluctuate due to changes in foreign exchange rates. Currency risk arises when future commercial transactions and recognized assets and liabilities are denominated in a currency that is not the Company’s functional currency. The Company exposed to foreign exchange risk arising from currency exposure primarily with respect to the USD. The Company’s policy is not to enter into any currency hedging transactions. The carrying amounts of the Company’s foreign currency denominated monetary liability at the reporting date are as follows: December 31, December 31, Assets Cash and cash equivalents 3,766 19,391 Deposits 7,120 - 10,886 19,391 Liabilities Financial liabilities 368 3,215 Total 368 3,215 Net 10,518 16,176 Sensitivity analysis A 10% strengthening of the NIS against the following currencies would have increased (decreased) equity and the income statement by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. For a 10% weakening of the NIS against the relevant currency, there would be an equal and opposite impact on the profit and other equity. Year ended Year ended 2022 2021 USD 1,051 1,617 AUD 10 205 GB Pound 45 53 Liquidity risks: Liquidity risk is the risk that arises when the maturity of assets and the maturity of liabilities do not match. An unmatched position potentially enhances profitability but can also increase the risk of loss. The Company has procedures to minimize such loss by maintaining sufficient cash and other highly liquid current assets and by having available an adequate amount of committed credit facilities. As of the balance sheet date, the Company has a negative working capital. The following tables detail the Company’s remaining contractual maturity for its financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company can be required to pay. As of December 31, 2022: Up to Between More than Other payables 719 - - Lease liabilities 381 635 374 Trade payables 150 - - Loan from the IIA - 24 776 Total 1,250 659 1,150 As of December 31, 2021: Up to Between More than Other payables 611 - - Lease liabilities 305 537 678 Trade payables 93 - - Loan from the IIA - 7 868 Total 1,009 544 1,546

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2022
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 20 - COMMITMENTS AND CONTINGENCIES Commitments 1. The Company has a bank guarantee in the amount of 63 for the offices it rents. In accordance with the guarantee, the Company has a pledged deposit in the same amount as of December 31, 2022. 2. In July 2022, the Company entered into an agreement with a contractor for the development of the HYLA™ blood sensor. Total payment agreed in the contract is 710. According to the agreement with the developer, the development cost will be paid in a few tranches considering the development lifecycle, which was defined as five phases for each of the blood parameters to be measured by the sensor. The Company is entitled to terminate the contract upon reaching the third phase. 3. As of December 31, 2022, part of the development outputs reached the second phase and part are on the third phase. Approximately half of the contract total amount was recorded as development expenses as of December 31, 2022. An amount of 75 was paid as prepayment. Contingencies 1. In the normal course of business, various legal claims and other contingent matters may arise. Management believes that any liability that may arise from such matters would not have a material adverse effect on the Company’s results of operations or financial condition as of and for the years ended December 31, 2022, and 2021. 2. On March 4, 2022, Exchange Listing, LLC, or Exchange, filed a complaint in the Federal Court for the Southern District of New York against us in connection with a contract between the parties. The contract related to certain consulting services provided to us by Exchange in preparation for our initial public offering.The complaint is against us and, and the Company president and former Chief Financial Officer, Joe Hayon, in connection with a contract between the parties pursuant to which Exchange provided certain consultancy services to us in preparation for our initial public offering. The precise damages sought are unclear, however Exchange is seeking approximately 250,000 plus 75,000 Ordinary Shares or the cash equivalent. As of the date of this annual report, we have not been formally served with the complaint. On July 1, 2022, the Company filed a motion to dismiss for failure to state a claim upon relief can be granted based on the language of the written contract between the parties. On March 8, 2023, the court issued an order granting our motion in part and denying it in part. Specifically, the court dismissed all claims against Joe Hayon and he is no longer a party in the action. The court also dismissed the breach of contract action (Count I) to the extent it was based improper termination or frustration. The Court also dismissed Count IV (Quantum Merit on the written agreement), Count VI (Breach of Implied Covenant of Good Faith) and Count VII (Fraud in the Inducement). The court allowed Count 1 (breach of written agreement based on alleged anticipatory repudiation), Count II (breach of alleged oral agreement), Count III (Promissory Estoppel to the extent based on alleged oral agreement) and Count V (Quantum Meruit based on alleged oral agreement) to survive the pleading or early dismissal stage. The Company will continue to defend itself vigorously with respect to this matter. 3. On November 9, 2022, the Company received notice of a complaint filed by Udi Nussinovitch, the Registrant’s former Chief Scientific Officer, in Tel-Aviv District Court, as well as a complaint filed with the regional labor court in Tel Aviv on November 8, 2022. Mr. Nussinovitch has alleged certain deficiencies in the Company’s Extraordinary General Meeting of Shareholders held on Friday, December 17, 2021, resulting from his status as a minority shareholder. In addition, with respect to the labor dispute, Mr. Nussinovitch is seeking renumeration and the issuance of Ordinary Shares. Previously, on February 24, 2022, the Company filed a claim against Mr. Nussinovitch for breach good faith and his fiduciary duties as a shareholder and former officer of the Company. As of the balance date, the Company believes that the claims will result in no payments by the Company.

Fair Value Measurement

Fair Value Measurement	12 Months Ended
Fair Value Measurement	Dec. 31, 2022
Fair Value Measurement [Abstract]
FAIR VALUE MEASUREMENT	NOTE 21 - FAIR VALUE MEASUREMENT: Fair value hierarchy The following tables detail the Company’s assets and liabilities, measured or disclosed at fair value, using a three-level hierarchy, based on the lowest level of input that is significant to the entire fair value measurement, being: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: Unobservable inputs for the asset or liability. As of December 31, 2022: Level 1 Level 2 Level 3 Non-tradable Warrants - 3 - Non-tradable warrants of SAFE and Convertible Loan investors 35 Financial liability - 26 - Tradable warrants 304 - - Total 304 64 - As of December 31, 2021: Level 1 Level 2 Level 3 Non-tradable Warrants - 196 - Non-tradable warrants of SAFE and Convertible Loan investors 1,393 Financial liability - 133 - Tradable warrants 1,493 - - Total 1,493 1,722 - As of December 31, 2022, the fair value measurement of the warrant’s securities in the table above, was estimated using the Black Scholes model, based on assumptions for the variables that are required as of the warrants’ valuation date. The key inputs that were used in the both items of non-tradable warrants valuation were: risk-free interest rate between 5.04% and 5.26%, expected volatility between 56.5%-57.8% , expected dividend yield of 0% and expected term of warrants of 1.54-2.54 years. As of December 31, 2021, the fair value measurement of the SAFE and the warrant’s securities in the table above, was estimated using the Black Scholes model, based on a variety of significant unobservable inputs a thus represent a level 2 measurement within the fair value hierarchy. The key inputs that were used in both items of non-tradable warrants valuation were: risk-free interest rate between 0.19% and 0.73%, expected volatility between 55.3%-57.8%, expected dividend yield of 0% and expected term of warrants of 2.54-3.54 years. The carrying amounts of trade and other receivables and trade and other payables are assumed to approximate their fair values due to their short-term nature. Movements in level 2 liability during 2021 is set out below: Warrants SAFE Convertible loan Financial Liability Total Balance as of December 31, 2020 219 1,273 - - 1,492 Gains (losses) recognized in profit or loss (19 ) 2,330 612 450 3,373 Additions - 4,161 3,047 310 7,518 Interest - 60 - 60 Conversion - (6,680 ) (3,361 ) (656 ) (10,697 ) Adjustments arising from translating financial operation (4 ) (45 ) (4 ) 29 (24 ) Balance as of December,31 2021 196 1,039 354 133 1,722

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
Accounting Policies, by Policy (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of preparation	Basis of preparation
Use of estimates and assumptions in the preparation of the financial statements	Use of estimates and assumptions in the preparation of the financial statements The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of expenses during the reporting periods. Actual results could differ from those estimates. See also Note 3.
Cash and cash equivalents	Cash and cash equivalents Cash equivalents are considered by the Company to be highly-liquid investments, including, short-term deposits with banks, the maturity of which does not exceed three months at the time of deposit and which are not restricted.
Loss per share	Loss per share Basic and diluted loss per share is calculated as net loss attributed to the Company, divided by the weighted average number of ordinary shares, adjusted for any bonus element. Diluted (loss) earnings per share is determined by adjusting the earnings or loss attributable to common shareholders and the weighted average number of common shares outstanding for the effects of dilutive instruments, which includes stock options, as if their dilutive effect was at the beginning of the period. The calculation of the diluted number of common shares assumes that proceeds received from the exercise of “in-the- money” stock options and common share purchase warrants are used to purchase common shares of the Company at their average market price for the period. In periods that the Company reports a net loss, any stock options or warrants outstanding are excluded from the calculation of diluted loss per share as their inclusion would be anti-dilutive.
Functional and foreign currency	Functional and foreign currency The Company’s functional currency is NIS. However, the presentation currency is the U.S. dollar (“USD”). Transactions and balances are converted into USD in accordance with the principles set forth by International Accounting Standard (IAS) 21 “The Effects of Changes in Foreign Exchange Rates.” Accordingly, transactions and balances have been converted as follows: ● Assets and liability items were reported at closing rate of exchange at the statements of financial position date. ● Other comprehensive income items were reported at annual average rate of exchange at the statements of financial position date. ● Share capital, capital reserve and other capital movement items were at rate of exchange as of the date of recognition of those items. ● Accumulated deficit was based on the opening balance for the beginning of the reporting period in addition to the movements mentioned above. ● Rate of exchange rate differentials created was recognized in other comprehensive income and accumulated in equity.
Fair value measurement	Fair value measurement Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: A. In the principal market for the asset or liability, or B. In the absence of a principal market, in the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible by the Company in order to measure an asset or liability by its fair value. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. When there are no quoted prices in active markets for identical assets or liabilities, the Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data is available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. Classification by fair value hierarchy Assets and liabilities measured in the statement of financial position at fair value are grouped into classes with similar characteristics using the following fair value hierarchy which is determined based on the source of input used in measuring fair value: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable either directly or indirectly. Level 3 - Inputs that are not based on observable market data (valuation techniques that use inputs that are not based on observable market data).
Financial instruments	Financial instruments 1. Financial assets The Company classifies its financial assets into the following category, based on the business model for managing the financial asset and its contractual cash flow characteristics. The Company’s accounting policy for the relevant category is as follows: Amortized cost: other types of financial assets where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. They are initially recognized at fair value including direct transaction costs and are subsequently carried at amortized cost using the effective interest rate method, less provision for impairment. 2. Financial Liabilities The Company classifies its financial liabilities, including trade accounts payable and other accounts payable, which are initially recognized at fair value and subsequently carried at amortized cost using the effective interest method. The financial liabilities at fair value (see also Notes 8 and 19) are measured at fair value through profit or loss. 3. De-recognition ● Financial assets - The Company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire or it transfers the rights to receive the contractual cash flows. ● Financial Liabilities - The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. 4. Impairment of financial assets The Company does not have any assets which require a recognition of expected credit losses (“ECL”). Cash and cash equivalents are subject to the impairment requirements of IFRS 9, the Company did not identify impairment for the cash and cash equivalent.
Property, plant, and equipment	Property, plant, and equipment Items of property, plant and equipment are initially recognized at cost including directly attributable costs. Depreciation is calculated on a straight-line basis, over the useful lives of the assets at annual rates as follows: Annual depreciation rate (%) Computers 33 Development equipment 20 Furniture and office equipment 6-15 Leasehold Improvements 10 Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to statement of the comprehensive loss during the reporting period in which they are incurred. The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is higher than its estimated recoverable amount. Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in statement of the comprehensive loss.
Impairment of non-financial assets	Impairment of non-financial assets Non-financial assets are subject to impairment test whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of the non-financial asset exceeds its recoverable amount (i.e., the higher of value in use and fair value less costs to dispose), the asset is written down and impairment charge is recognized accordingly. Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the asset’s cash-generating unit (i.e., the smallest group of assets to which the asset belongs that generates cash inflow that is largely independent of cash inflows from other assets). An impairment loss allocated to an asset, is reversed only if there have been changes in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. Reversal of an impairment loss, as above, is limited to the lower of the carrying amount of the asset that would have been determined (net of depreciation or amortization) had no impairment loss been recognized for the asset in prior years and the asset’s recoverable amount. After an impairment of non-financial asset is recognized, the Company examines at each reporting date whether there are indications that the impairment which was recognized in the past no longer exists or should be reduced. The reversal of impairment loss of an asset is recognized in statement of the comprehensive loss. Impairment charges are included in general and administrative expenses in the statement of the comprehensive loss. During the years ended December 31, 2022 and 2021, no impairment charges of non-financial assets were recognized.
Research and development costs	Research and development costs Expenditure on research activities is recognized in statement of the comprehensive loss as incurred. Development expenditures is recognized as an intangible asset when the Company can demonstrate: ● The product is technically and commercially feasible. ● The Company intends to complete the product so that it will be available for use or sale. ● The Company has the ability to use the product or sell it. ● The Company has the technical, financial and other resources to complete the development and to use or sell the product. ● The Company can demonstrate that the product will generate future economic benefits. ● The Company is able to measure reliably the expenditure attributable to the product during the development. During the years ended December 31, 2021 and 2022, the Company’s research and development costs were not capitalized as they did not meet the criteria set forth in IAS 38.
Segment reporting	Segment reporting An operating segment is a component of the Company which fulfills the following criteria: 1. It is engaged in business operations from which it may derive income, and with respect to which it may bear expenses. 2. Its operating results are reviewed on a regular basis by the Company’s chief operational decision maker, in order to reach decisions regarding the resources allocated to it, and in order to assess its performance. 3. Separate financial information is available for the above. The Company concluded that it has one operating segment.
Share based payment	Share based payment The Company measures the share based expense and the cost of equity-settled transactions with employees and service providers by reference to the fair value of the equity instruments at the date at which they are granted.
Options	Options The fair value is determined using an accepted options pricing model. The model is based on share price, grant date and on assumptions regarding expected volatility, expected life of the options, expected dividend, and a no risk interest rate. The options were granted before the Company became public and had no quoted price per share from a trading market. The Company selected the Black-Scholes model as the Company’s option pricing model to estimate the fair value of the Company’s options awards. The option-pricing model requires a number of assumptions: Expected dividend yield Volatility Risk free interest rate Contractual term
Restricted Share Units (“RSUs”)	Restricted Share Units (“RSUs”) The granted options are settled in equity instruments and not in cash. The fair value of the options at the date of grant is charged to the statement of comprehensive loss over the vesting period. Non-market vesting conditions are considered by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognized over the vesting period is based on the number of options that eventually vest. Non-vesting conditions and market vesting conditions are factored into the fair value of the options granted. As long as all other vesting conditions are satisfied, a charge is made irrespective of whether the market vesting conditions are satisfied. The cumulative expense is not adjusted for failure to achieve a market vesting condition or where a non-vesting condition is not satisfied. Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to the statement of comprehensive loss over the remaining vesting period.
Government grants	Government grants The Israel Innovation Authority (“IIA”) provided government grants to the Company for certain research and development activities. The Company may be required to pay royalties to the IIA in the future if it generates sales from the related research and development activity. The grant was recognized as a liability in the financial statements. When the loan bears a below-market rate of interest, the liability is recognized at its fair value in accordance with the market interest rate prevailing at the time of receiving the grant. The difference between the consideration received and the liability recognized at inception was treated as a government grant and recognized as a reimbursement of research expenses. The repayment of the liability to the state is reviewed every reporting period, with changes in the liability resulting from a change in the expected royalties recognized in profit or loss.
Current taxes	Current taxes The current tax liability is measured using the tax rates and tax laws that have been enacted or substantively enacted by the reporting date as well as adjustments required in connection with the tax liability in respect of previous years. The Company has no tax liability due to its carry forward losses.
Deferred tax	Deferred tax Significant management judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the estimated timing and level of future taxable profits together with future tax planning strategies. Deferred taxes are recognized in respect of temporary differences between the carrying amounts of assets and liabilities in the financial statements and the amounts attributable for tax purposes. Deferred taxes are measured at the tax rates that are expected to apply in the period when the temporary differences are reversed based on tax laws that have been enacted or substantively enacted at the end of the reporting period. Deferred taxes are recognized in profit or loss, except when they relate to items recognized in other comprehensive income or directly in equity. Deferred tax assets are reviewed at the end of each reporting period and reduced to the extent that it is not probable that they will be utilized. In addition, temporary differences (such as carry forward losses) for which deferred tax assets have not been recognized are reassessed and deferred tax assets are recognized to the extent that their recoverability is probable. Any resulting reduction or reversal is recognized on “income tax” within the statement of comprehensive income. All deferred tax assets and liabilities are presented in the statement of financial position as non-current items, respectively. Deferred taxes are offset in the statement of financial position if there is a legally enforceable right to offset a current tax asset against a current tax liability and the deferred taxes relate to the same taxpayer and the same taxation authority.
Employee benefits	Employee benefits The Company has several employee benefit plans for Israeli employees: 1. Short-term employee benefits: Short-term employee benefits include salaries, paid annual leave, paid sick leave, recreation and social security contributions, which are recognized as expenses as the services are rendered. A liability in respect of a cash bonus or a profit-sharing plan is recognized when the Company has a legal or constructive obligation to make such payment as a result of past service rendered by an employee and a reliable estimate of the amount can be made. 2. Post-employment benefits: The plans are normally financed by contributions to insurance companies and classified as defined contribution plans. The Company has contributed for all of its employees’ contribution plans pursuant to Section 14 to the Severance Pay Law since 2018 under which the Company pays fixed contributions and will not have any legal or constructive obligation to pay further contributions if the fund does not hold sufficient amounts to pay all employee benefits relating to employee service in the current and prior periods.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
Significant Accounting Policies (Tables)	Dec. 31, 2021
Significant Accounting Policies [Abstract]
Schedule of straight-line basis, over the useful lives of the assets	Annual depreciation rate (%) Computers 33 Development equipment 20 Furniture and office equipment 6-15 Leasehold Improvements 10

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
Other Current Assets (Tables)	Dec. 31, 2022
Disclosure of Other Current Assets Text Block [Abstract]
Schedule of other Current Assets	December 31, December 31, Prepaid expenses 256 426 Institutions 276 210 Restricted Cash 56 120 Others 3 3 Total 591 759

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
Property and Equipment, Net (Tables)	Dec. 31, 2022
Disclosure of Property Plant and Equipment [Abstract]
Schedule of property and equipment, net	Computers Leasehold Development Furniture Total Cost At January 1, 2022 84 7 64 81 236 Additions 43 30 191 40 304 Exchange rate deference (6 ) (4 ) (26 ) (5 ) (41 ) At December 31, 2022 121 33 229 116 499 Accumulated depreciation At January 1, 2022 22 1 8 3 34 Depreciation 33 3 19 6 61 Exchange rate deference (4 ) - (2 ) (1 ) (7 ) At December 31, 2022 51 4 25 8 88 Net book value: As of December 31, 2022 70 29 204 108 411 Computers Leasehold Development Furniture Total Cost At January 1, 2021 22 7 6 19 54 Additions 62 0 58 62 182 At December 31, 2021 84 7 64 81 236 Accumulated depreciation At January 1, 2021 7 * 1 1 9 Depreciation 15 1 7 2 25 At December 31, 2021 22 1 8 3 34 Net book value: As of December 31, 2021 62 6 56 78 202

Other Accounts Payable (Tables)

Other Accounts Payable (Tables)	12 Months Ended
Other Accounts Payable (Tables)	Dec. 31, 2022
Other Accounts Payable [Abstract]
Schedule of other accounts payable	December 31, December 31, Employees salaries and related liabilities 396 339 Related parties 332 275 Accrued expenses 470 82 Other 19 29 Total 1,217 725

Liability in Respect of Gover_2

Liability in Respect of Government Grants (Tables)	12 Months Ended
Liability in Respect of Government Grants (Tables)	Dec. 31, 2022
Liability in Respect of Government Grants [Abstract]
Schedule of reimbursement of research expenses	December 31, December 31, At January 1, 2022 302 372 Amounts received during the year, non- capitalized - 107 Exchange rate differences (41 ) 10 Amounts recognized as an offset from research and development expenses - (255 ) Revaluation of the liability 137 68 As of December 31, 2022 398 302

Finacial Liabilities at Fair _2

Finacial Liabilities at Fair Value (Tables)	12 Months Ended
Finacial Liabilities at Fair Value (Tables)	Dec. 31, 2022
Finacial Liabilities at fair value [Abstract]
Schedule of finacial liabilities at fair value	December 31, 2022 December 31, Non-tradable warrants (1) 3 196 Non-tradable warrants, SAFE and CLA (2) 35 1,393 Tradable warrants (3) 304 1,493 Financial liability (4) 26 133 Total 368 3,215

Equity (Defict) (Tables)

Equity (Defict) (Tables)	12 Months Ended
Equity (Defict) (Tables)	Dec. 31, 2022
Equity (Defict) [Abstract]
Schedule of share capital	Number of shares as of Number of shares as of December 31, 2022 December 31, 2021 Authorized Issued and outstanding Authorized Issued and outstanding Ordinary shares 100,000,000 11,338,940 100,000,000 10,091,706
Schedule of loss per share	Year ended Year ended Year ended Loss for the period 10,273 16,955 7,228 Total number of Ordinary Shares 11,338,940 10,091,706 2,661,095 Weighted average number of Ordinary Shares 10,794,594 5,306,225 1,967,790 Basic and diluted loss per share (0.95 ) (3.2 ) (3.67 )

Research and Development Expe_2

Research and Development Expenses (Tables)	12 Months Ended
Research and Development Expenses (Tables)	Dec. 31, 2022
Research and Development Expenses [Abstract]
Schedule of research and development expenses	Year ended Year ended Year ended Share based payment 2,311 1,768 2,230 Salary and related expenses 3,332 1,533 1,237 Subcontractors 929 496 125 Materials and related expenses 1,094 204 440 Depreciation 238 134 196 IIA participation - (255 ) (383 ) Other 150 29 28 Total 8,054 3,909 3,873

Sales and Marketing Expenses (T

Sales and Marketing Expenses (Tables)	12 Months Ended
Sales and Marketing Expenses (Tables)	Dec. 31, 2022
Sales and Marketing Expenses [Abstract]
Schedule of sales and Marketing Expenses	Year ended Year ended Year ended Share based payment 501 1,186 - Salary and related expenses 287 220 - Professionals’ fees 521 520 - Other 16 25 - 1,325 1,951 -

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
General and Administrative Expenses (Tables)	Dec. 31, 2022
Disclosure of General and Administrative Expense [Abstract]
Schedule of general and administrative expenses	Year ended Year ended Year ended Share based payment 1,093 2,581 818 Professional fees 1,522 1,390 154 Related NASDAQ IPO expenses - 1,265 1,235 Director’s fees and share based compensation 1,113 1,142 - Salary and related expenses 723 545 140 Insurance expenses 565 363 - Office maintenance 103 91 77 Depreciation 123 84 7 Travel abroad 106 65 12 Others 43 46 4 Total 5,391 7,572 2,447

Financial (Income) and Expens_2

Financial (Income) and Expenses (Tables)	12 Months Ended
Financial (Income) and Expenses (Tables)	Dec. 31, 2022
Financial (Income) and Expenses [Abstract]
Schedule of financial income	Income Year ended Year ended Year ended Revaluation of financial liabilities at fair value through profit or loss (2,592 ) - - Foreign currency transaction income (1,774 ) - - Interest on deposits (308 ) (1 ) - Others (4 ) - - Total (4,678 ) (1 ) -
Schedule of financial income	Expenses Year ended Year ended Year ended Revaluation of financial liabilities at fair value through profit or loss - 2,183 893 Foreign currency transaction loss, net - 1,186 - Revaluation of liability in respect of government grants 138 69 40 Finance expense in respect of lease liability 37 6 5 Others 6 80 21 Total 181 3,524 959

Taxes on Income (Tables)

Taxes on Income (Tables)	12 Months Ended
Taxes on Income (Tables)	Dec. 31, 2022
Taxes on income [Abstract]
Schedule of theoretical tax	Year ended Year ended Year ended Loss before taxation (10,273 ) (16,955 ) (7,228 ) Theoretical tax credit at applicable statutory rate: 23% (2,363 ) (3,900 ) (1,662 ) Non-allowable expenses (1,804 ) (2,070 ) 4,733 Temporary differences and tax losses for which no Deferred Tax Asset is recognized (559 ) (1,830 ) (3,071 ) Income tax benefit - - -

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2022
Leases [Abstract]
Schedule of right-of-use assets	Office facility Vehicles Total At January 1, 2022 1,047 113 1,160 Additions - 416 416 Exchange rate differences (114 ) (26 ) (140 ) Disposals - (29 ) (29 ) Depreciation expense (171 ) (129 ) (300 ) As of December 31, 2022 762 345 1,107
Schedule of lease liabilities	2022 2021 2020 At January 1, 2022 1,181 275 153 Additions 367 1,176 273 Accretion of interest - - 5 Financial expenses 24 - (5 ) Exchange rate differences (138 ) 43 20 Disposals (27 ) (99 ) - Payment (350 ) (214 ) (171 ) As of December 31, 2022 1,057 1,181 275
Schedule of profit or loss	Year ended Year ended Year ended Depreciation expense of right-of-use assets 300 196 196 Interest expense on lease liabilities - - 5 Total amount recognized in profit or loss 300 196 201

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
Share Based Compensation (Tables)	Dec. 31, 2022
Share Based Payment [Abstract]
Schedule of RSUs to services providers and advisers outstanding	Year ended Number of Weighted Outstanding at beginning of year 87,833 0.37 Granted 29,400 10.84 Exercised (2,721 ) 0.37 Forfeited - - Outstanding as of December 31, 2022 114,512 3.058 Exercisable options 82,257 0.71 Year ended Number of options Weighted average Exercise price NIS Outstanding at beginning of year 448,120 0.37 Exercised 4,309 0.37 Forfeited ( 57,551 ) 0.37 Outstanding as of December 31, 2022 386,260 0.37 Exercisable options 342,757 0.37 Year ended Number of Weighted Outstanding at beginning of year 165,987 0.37 Reclassified to employees and directors (71,260 ) 0.37 Granted 16,326 0.37 Exercised (20,086 ) 0.37 Forfeited (3,134 ) 0.37 Outstanding as of December 31, 2021 87,833 0.37 Exercisable options 62,715 0.37 Year ended Number of options Weighted average Exercise price NIS Outstanding at beginning of year 296,038 0.37 Reclassified to employees and directors 71,260 0.37 Granted 95,238 0.37 Exercised (4,544 ) 0.37 Forfeited (9,872 ) 0.37 Outstanding as of December 31, 2021 448,120 0.37 Exercisable options 347,069 0.37
Schedule of RSUs to services providers and advisers outstanding	Number of RSUs Outstanding at beginning of year 10,000 Granted 22,500 Vested (14,234 ) Outstanding as of December 31, 2022 18,266 Vested as of December 31, 2022 14,234 Number of RSUs Outstanding at beginning of year 2,002,587 Granted 1,016,854 Forfeited (65,626 ) Vested (1,225,973 ) Outstanding as of December 31, 2022 1,727,842 Vested as of December 31, 2022 1,881,574 Number of RSUs Outstanding at beginning of year - Granted 10,000 Outstanding as of December 31, 2021 10,000 Exercisable RSUs - Number of RSUs Outstanding at beginning of year - Granted 2,658,188 Vested (655,601 ) Outstanding as of December 31, 2021 2,002,587

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
Related Parties (Tables)	Dec. 31, 2022
Related Parties [Abstract]
Schedule of shareholders and other related parties’ benefits	December 31, December 31, December 31, Salary and related expenses – officers and directors 1,923 1,042 795 Share based payment – officers and directors 3,745 5,876 1,805
Schedule of balances with related parties	Name Nature of transaction December 31, December 31, Officers Salaries and related (292 ) (317 ) Directors Compensation for directors (40 ) (57 )

Financial Instruments and Ris_2

Financial Instruments and Risk Management (Tables)	12 Months Ended
Financial Instruments and Risk Management (Tables)	Dec. 31, 2022
Financial Instruments and Risk Management [Abstract]
Schedule of financial assets represents the maximum credit exposure	December 31, December 31, Cash and cash equivalents 6,783 23,749 Deposits 7,120 - Other current assets (Restricted deposits) 56 120 Total 13,959 23,869
Schedule of foreign currency denominated monetary liability	December 31, December 31, Assets Cash and cash equivalents 3,766 19,391 Deposits 7,120 - 10,886 19,391 Liabilities Financial liabilities 368 3,215 Total 368 3,215 Net 10,518 16,176
Schedule of sensitivity analysis	Year ended Year ended 2022 2021 USD 1,051 1,617 AUD 10 205 GB Pound 45 53
Schedule of cash flows of financial liabilities	Up to Between More than Other payables 719 - - Lease liabilities 381 635 374 Trade payables 150 - - Loan from the IIA - 24 776 Total 1,250 659 1,150 Up to Between More than Other payables 611 - - Lease liabilities 305 537 678 Trade payables 93 - - Loan from the IIA - 7 868 Total 1,009 544 1,546

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
Fair Value Measurement (Tables)	Dec. 31, 2022
Fair Value Measurement [Abstract]
Schedule of warrants	Level 1 Level 2 Level 3 Non-tradable Warrants - 3 - Non-tradable warrants of SAFE and Convertible Loan investors 35 Financial liability - 26 - Tradable warrants 304 - - Total 304 64 - Level 1 Level 2 Level 3 Non-tradable Warrants - 196 - Non-tradable warrants of SAFE and Convertible Loan investors 1,393 Financial liability - 133 - Tradable warrants 1,493 - - Total 1,493 1,722 -
Schedule of movements in level 2 liability	Warrants SAFE Convertible loan Financial Liability Total Balance as of December 31, 2020 219 1,273 - - 1,492 Gains (losses) recognized in profit or loss (19 ) 2,330 612 450 3,373 Additions - 4,161 3,047 310 7,518 Interest - 60 - 60 Conversion - (6,680 ) (3,361 ) (656 ) (10,697 ) Adjustments arising from translating financial operation (4 ) (45 ) (4 ) 29 (24 ) Balance as of December,31 2021 196 1,039 354 133 1,722

General (Details)

General (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
General (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Jul. 16, 2021	Dec. 31, 2022	Dec. 31, 2021
General [Abstract]
Number of shares (in Shares)		2,909,091
Tradable warrants shares (in Shares)	1,705,000	3,345,455
Warrants pursuant shares (in Shares)		436,364
Aggregate proceeds amount		$ 14,490
Additional offering costs		$ 1,543
Ordinary shares (in Shares)		2,113,905	75,000
Warrants shares (in Shares)		1,149,582
Total proceeds	$ 9,377
Percentage of paid fees	7%
Paid fees, amount	$ 656
Operating loss			$ 14,800	$ 13,400
Net loss			10,300	$ 16,900
Accumulated deficit			$ 39,100

Significant Accounting Polici_3

Significant Accounting Policies (Details) - Schedule of straight-line basis, over the useful lives of the assets	12 Months Ended
	Dec. 31, 2022
Computers [Member]
Significant Accounting Policies (Details) - Schedule of straight-line basis, over the useful lives of the assets [Line Items]
Annual depreciation rate in percentage	33%
Development equipment [Member]
Significant Accounting Policies (Details) - Schedule of straight-line basis, over the useful lives of the assets [Line Items]
Annual depreciation rate in percentage	20%
Furniture and office equipment [Member] \| Bottom of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis, over the useful lives of the assets [Line Items]
Annual depreciation rate in percentage	6%
Furniture and office equipment [Member] \| Top of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis, over the useful lives of the assets [Line Items]
Annual depreciation rate in percentage	15%
Leasehold improvements [Member]
Significant Accounting Policies (Details) - Schedule of straight-line basis, over the useful lives of the assets [Line Items]
Annual depreciation rate in percentage	10%

Deposits (Details)

Deposits (Details) - USD ($)	Dec. 31, 2022	Aug. 24, 2022	Aug. 11, 2022	May 10, 2022
Disclosure of Deposits [Abstract]
Deposit amount	$ 7,120	$ 3,000	$ 2,000	$ 2,000
Annual interest rate		4.47%	4.39%	3.02%
Deposit value		$ 3,047	$ 2,034	$ 2,039

Other Current Assets (Details)

Other Current Assets (Details) - Schedule of other Current Assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Other Current Assets [Abstract]
Prepaid expenses	$ 256	$ 426
Institutions	276	210
Restricted Cash	56	120
Others	3	3
Total	$ 591	$ 759

Property and Equipment, Net (De

Property and Equipment, Net (Details) - Schedule of property and equipment, net - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cost
Beginning Balance, Cost	$ 236	$ 54
Additions, Cost	304	182
Exchange rate deference, Cost	(41)
Ending Balance, Cost	499	236
Accumulated depreciation
Beginning Balance, Accumulated depreciation	34	9
Depreciation, Accumulated depreciation	61	25
Exchange rate deference, Accumulated depreciation	(7)
Ending Balance, Accumulated depreciation	88	34
Net book value:
Ending Balance, Net book value	411	202
Computers [Member]
Cost
Beginning Balance, Cost	84	22
Additions, Cost	43	62
Exchange rate deference, Cost	(6)
Ending Balance, Cost	121	84
Accumulated depreciation
Beginning Balance, Accumulated depreciation	22	7
Depreciation, Accumulated depreciation	33	15
Exchange rate deference, Accumulated depreciation	(4)
Ending Balance, Accumulated depreciation	51	22
Net book value:
Ending Balance, Net book value	70	62
Leasehold improvements [Member]
Cost
Beginning Balance, Cost	7	7
Additions, Cost	30	0
Exchange rate deference, Cost	(4)
Ending Balance, Cost	33	7
Accumulated depreciation
Beginning Balance, Accumulated depreciation	1		[1]
Depreciation, Accumulated depreciation	3	1
Ending Balance, Accumulated depreciation	4	1
Net book value:
Ending Balance, Net book value	29	6
Development equipment [Member]
Cost
Beginning Balance, Cost	64	6
Additions, Cost	191	58
Exchange rate deference, Cost	(26)
Ending Balance, Cost	229	64
Accumulated depreciation
Beginning Balance, Accumulated depreciation	8	1
Depreciation, Accumulated depreciation	19	7
Exchange rate deference, Accumulated depreciation	(2)
Ending Balance, Accumulated depreciation	25	8
Net book value:
Ending Balance, Net book value	204	56
Furniture and office equipment [Member]
Cost
Beginning Balance, Cost	81	19
Additions, Cost	40	62
Exchange rate deference, Cost	(5)
Ending Balance, Cost	116	81
Accumulated depreciation
Beginning Balance, Accumulated depreciation	3	1
Depreciation, Accumulated depreciation	6	2
Exchange rate deference, Accumulated depreciation	(1)
Ending Balance, Accumulated depreciation	8	3
Net book value:
Ending Balance, Net book value	$ 108	$ 78

[1]Less than one thousand dollars

Other Accounts Payable (Details

Other Accounts Payable (Details) - Schedule of other accounts payable - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Other Accounts Payable [Abstract]
Employees salaries and related liabilities	$ 396	$ 339
Related parties	332	275
Accrued expenses	470	82
Other	19	29
Total	$ 1,217	$ 725

Liability in Respect of Gover_3

Liability in Respect of Government Grants (Details) ₪ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)	Dec. 31, 2021 ILS (₪)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 ILS (₪)
Liability in Respect of Government Grants [Abstract]
Total amount received	$ 800	₪ 2,722,628	$ 800	₪ 2,722,628
Royalties, percentage			3%	3%

Liability in Respect of Gover_4

Liability in Respect of Government Grants (Details) - Schedule of reimbursement of research expenses - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Reimbursement of Research Expenses [Abstract]
Beginning balance	$ 302	$ 372
Amounts received during the year, non- capitalized		107
Exchange rate differences	(41)	10
Amounts recognized as an offset from research and development expenses		(255)
Revaluation of the liability	137	68
Ending balance	$ 398	$ 302

Finacial Liabilities at Fair _3

Finacial Liabilities at Fair Value (Details) - USD ($)	1 Months Ended	12 Months Ended	13 Months Ended
Finacial Liabilities at Fair Value (Details) - USD ($)	Jul. 16, 2021	Dec. 31, 2022	Oct. 31, 2022
Finacial Liabilities at Fair Value (Details) [Line Items]
Conversion to ordinary shares (in Shares)		756,333
Additional ordinary shares (in Shares)		169,019
Initial public offering price		$ 5.5
Fair value of the warrants		3
Aggregate proceeds	$ 2,113,905
Non-tradable warrants (in Shares)	1,149,582
Fair value	$ 10,041
Non-tradable warrants fair value		$ 35
Tradable warrants (in Shares)		1,640,455
Public offering price, description		The tradable warrants have an exercise price of $5.5 and they are exercisable for five years after the initial public offering date.
Investors exercised tradable warrants (in Shares)			1,705,000
Ordinary Shares issued (in Shares)			1,705,000
Total proceeds received			$ 9,377
Deducting fees			$ 8,721
Tradable warrants fair value		$ 304
Financial liability to pay		7%
Financial derivatives fair value		$ 26
Investors [Member]
Finacial Liabilities at Fair Value (Details) [Line Items]
Non-tradable warrants (in Shares)	1,149,582
Warrants to brokers [Member]
Finacial Liabilities at Fair Value (Details) [Line Items]
Non-tradable warrants (in Shares)	16,587
IPO [Member]
Finacial Liabilities at Fair Value (Details) [Line Items]
Tradable warrants (in Shares)		3,345,455

Finacial Liabilities at Fair _4

Finacial Liabilities at Fair Value (Details) - Schedule of finacial liabilities at fair value - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finacial Liabilities at Fair Value (Details) - Schedule of finacial liabilities at fair value [Line Items]
Total financial liabilities	$ 368	$ 3,215
Non-tradable warrants [Member]
Finacial Liabilities at Fair Value (Details) - Schedule of finacial liabilities at fair value [Line Items]
Total financial liabilities	3	196
Non-tradable warrants, SAFE and CLA [Member]
Finacial Liabilities at Fair Value (Details) - Schedule of finacial liabilities at fair value [Line Items]
Total financial liabilities	35	1,393
Tradable warrants [Member]
Finacial Liabilities at Fair Value (Details) - Schedule of finacial liabilities at fair value [Line Items]
Total financial liabilities	304	1,493
Financial liability [Member]
Finacial Liabilities at Fair Value (Details) - Schedule of finacial liabilities at fair value [Line Items]
Total financial liabilities	$ 26	$ 133

Equity (Defict) (Details)

Equity (Defict) (Details) ₪ / shares in Units, $ in Thousands			1 Months Ended	12 Months Ended
	Jun. 01, 2021 ILS (₪) shares	Mar. 18, 2021 ILS (₪) ₪ / shares shares	Jul. 16, 2021 USD ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 shares	Dec. 17, 2021 shares
Equity (Defict) (Details) [Line Items]
Aggregate of ordinary shares				27,566
Ordinary shares issued					1,877,196
Authorized share capital (in New Shekels) \| ₪	₪ 310,000,000	₪ 310,000,000
Authorized share capital	8,435,375	24,800,000				100,000,000
Ordinary share par value (in New Shekels per share) \| ₪ / shares		₪ 0.125
Sold ordinary shares			2,909,091
Tradable warrants			3,345,455
Aggregate proceeds received (in Dollars) \| $			$ 14,490
Additional offering costs total (in Dollars) \| $				$ 1,543
Gross proceeds (in Dollars) \| $				$ 16,033
Tradable warrants, description				Total non-cash direct expenses in IPO were as following: (i) fair value of 436,364 tradable warrants that were granted to underwriters totaled 589; (ii) The Company issued 145,455 non-tradable warrants as underwriters fees; the warrants will be converted into Ordinary Shares of the Company at an exercise price equal to 125% of the initial public offering price and be exercisable for three years after the initial public offering. As of the date of the IPO, the tradable warrants fair value was 264; and (iii) the Company agreed to pay to a promoter 7% of the proceeds from the exercise of tradable warrants. The payment was measured according to IFRS 2 at the grant date. As of the IPO date, the fair value of the financial liability was 310.
Total non-cash expenses (in Dollars) \| $			1,163
Non-direct cash expenses (in Dollars) \| $			722
Non-cash expenses (in Dollars) \| $			123
Cash and non-cash (in Dollars) \| $			3,551
Profit and loss (in Dollars) \| $			1,265
Expenses deducted from equity (in Dollars) \| $			$ 2,286
Aggregate amount ordinary Shares				1,240,204	655,601
Additional ordinary shares				7,030	24,631
Top of range [member]
Equity (Defict) (Details) [Line Items]
Reverse split	2.94	12.5
Bottom of range [member]
Equity (Defict) (Details) [Line Items]
Reverse split	1	1
Investors [Member]
Equity (Defict) (Details) [Line Items]
Aggregate of ordinary shares				756,333
Non-tradable warrants				1,149,582
Overallotment Option [Member]
Equity (Defict) (Details) [Line Items]
Tradable warrants			436,364
IPO [Member]
Equity (Defict) (Details) [Line Items]
Ordinary shares issued				2,113,905
Brokers [Member]
Equity (Defict) (Details) [Line Items]
Non-tradable warrants				16,587
Ordinary Shares [Member]
Equity (Defict) (Details) [Line Items]
Ordinary shares issued	15,000,000			22,382

Equity (Defict) (Details) - Sch

Equity (Defict) (Details) - Schedule of share capital - Ordinary Share Capital [Member] - shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of Share Capital [Abstract]
Ordinary shares, authorized	100,000,000	100,000,000
Ordinary shares, issued and outstanding	11,338,940	10,091,706	2,661,095	1,904,762

Equity (Defict) (Details) - S_2

Equity (Defict) (Details) - Schedule of loss per share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Loss Per Share [Abstract]
Loss for the period (in Dollars)	$ 10,273	$ 16,955	$ 7,228
Total number of Ordinary Shares	11,338,940	10,091,706	2,661,095
Weighted average number of Ordinary Shares	10,794,594	5,306,225	1,967,790
Basic loss per share (in Dollars per share)	$ (0.95)	$ (3.2)	$ (3.67)

Equity (Defict) (Details) - S_3

Equity (Defict) (Details) - Schedule of loss per share (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Loss Per Share [Abstract]
Diluted loss per share	$ (0.95)	$ (3.2)	$ (3.67)

Research and Development Expe_3

Research and Development Expenses (Details) - Schedule of research and development expenses - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of research and development expenses [Abstract]
Share based payment	$ 2,311	$ 1,768	$ 2,230
Salary and related expenses	3,332	1,533	1,237
Subcontractors	929	496	125
Materials and related expenses	1,094	204	440
Depreciation	238	134	196
IIA participation		(255)	(383)
Other	150	29	28
Total	$ 8,054	$ 3,909	$ 3,873

Sales and Marketing Expenses (D

Sales and Marketing Expenses (Details) - Schedule of sales and Marketing Expenses - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Sales and Marketing Expenses [Abstract]
Share based payment	$ 501	$ 1,186
Salary and related expenses	287	220
Professionals’ fees	521	520
Other	16	25
Total	$ 1,325	$ 1,951

General and Administrative Ex_3

General and Administrative Expenses (Details) - Schedule of general and administrative expenses - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of General and Administrative Expenses [Abstract]
Share based payment	$ 1,093	$ 2,581	$ 818
Professional fees	1,522	1,390	154
Related NASDAQ IPO expenses		1,265	1,235
Director’s fees and share based compensation	1,113	1,142
Salary and related expenses	723	545	140
Insurance expenses	565	363
Office maintenance	103	91	77
Depreciation	123	84	7
Travel abroad	106	65	12
Others	43	46	4
Total	$ 5,391	$ 7,572	$ 2,447

Financial (Income) and Expens_3

Financial (Income) and Expenses (Details) - Schedule of financial income - Financial income [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial (Income) and Expenses (Details) - Schedule of financial income [Line Items]
Revaluation of financial liabilities at fair value through profit or loss	$ (2,592)
Foreign currency transaction income	(1,774)
Interest on deposits	(308)	(1)
Others	(4)
Total	$ (4,678)	$ (1)

Financial (Income) and Expens_4

Financial (Income) and Expenses (Details) - Schedule of financial expenses - Financial Expenses [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial (Income) and Expenses (Details) - Schedule of financial expenses [Line Items]
Revaluation of financial liabilities at fair value through profit or loss		$ 2,183	$ 893
Foreign currency transaction loss, net		1,186
Revaluation of liability in respect of government grants	138	69	40
Finance expense in respect of lease liability	37	6	5
Others	6	80	21
Total	$ 181	$ 3,524	$ 959

Taxes on Income (Details)

Taxes on Income (Details) - USD ($) $ in Thousands	12 Months Ended
Taxes on Income (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Taxes on income [Abstract]
Corporate tax rate	23%	23%
Carried forward tax losses	$ 11,540
No deferred tax asset	$ 2,838

Taxes on Income (Details) - Sch

Taxes on Income (Details) - Schedule of theoretical tax - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of theoretical tax [Abstract]
Loss before taxation	$ (10,273)	$ (16,955)	$ (7,228)
Theoretical tax credit at applicable statutory rate: 23%	(2,363)	(3,900)	(1,662)
Non-allowable expenses	(1,804)	(2,070)	4,733
Temporary differences and tax losses for which no Deferred Tax Asset is recognized	(559)	(1,830)	(3,071)
Income tax benefit

Taxes on Income (Details) - S_2

Taxes on Income (Details) - Schedule of theoretical tax (Parentheticals)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of theoretical tax [Abstract]
Theoretical tax credit at applicable statutory rate	23%	23%

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	12 Months Ended
Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases (Details) [Line Items]
Lease terms	3 years
Lease liability amount	$ 416
Right-of-use asset		$ 1,176
Lease agreement description	The Company leases offices in Ra’anana are for a period of 69 months. The contractual period of the aforesaid lease agreement ends in August 2027. The Company has an option to terminate the contract after 45 months with a penalty in amount of NIS 500,000 that will be diminish in NIS 30,000 in each month from the 45th month of the contract. The Company does not currently expect to exercise the termination option in the lease agreement.
Total cash outflows	$ 350	$ 214
Vehicles [Member]
Leases (Details) [Line Items]
Lease liability amount	281
Right-of-use asset	345
Offices [Member]
Leases (Details) [Line Items]
Lease liability amount	776
Right-of-use asset	$ 762

Leases (Details) - Schedule of

Leases (Details) - Schedule of right-of-use assets $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Leases (Details) - Schedule of right-of-use assets [Line Items]
At January 1, 2022	$ 1,160
Additions	416
Exchange rate differences	(140)
Disposals	(29)
Depreciation expense	(300)
As of December 31, 2022	1,107
Office facility [Member]
Leases (Details) - Schedule of right-of-use assets [Line Items]
At January 1, 2022	1,047
Additions
Exchange rate differences	(114)
Disposals
Depreciation expense	(171)
As of December 31, 2022	762
Vehicles [Member]
Leases (Details) - Schedule of right-of-use assets [Line Items]
At January 1, 2022	113
Additions	416
Exchange rate differences	(26)
Disposals	(29)
Depreciation expense	(129)
As of December 31, 2022	$ 345

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of lease liabilities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Lease Liabilities [Abstract]
At January 1, 2022	$ 1,181	$ 275	$ 153
Additions	367	1,176	273
Accretion of interest			5
Financial expenses	24		(5)
Exchange rate differences	(138)	43	20
Disposals	(27)	(99)
Payment	(350)	(214)	(171)
As of December 31, 2022	$ 1,057	$ 1,181	$ 275

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of profit or loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of profit or loss [Abstract]
Depreciation expense of right-of-use assets	$ 300	$ 196	$ 196
Interest expense on lease liabilities			5
Total amount recognized in profit or loss	$ 300	$ 196	$ 201

Share Based Compensation (Detai

Share Based Compensation (Details)

1 Months Ended

12 Months Ended

Apr. 06, 2022

Nov. 02, 2021 shares

Aug. 12, 2021 shares

Nov. 22, 2022

May 19, 2022

Mar. 24, 2022

Mar. 16, 2021 ₪ / shares shares

Feb. 21, 2021

Dec. 20, 2020 shares

Dec. 17, 2020 $ / shares

Apr. 20, 2020 shares

Dec. 31, 2022 USD ($) shares

Dec. 31, 2020 ₪ / shares

Dec. 31, 2019

Share Based Compensation (Details) [Line Items]

Granted options

602,989

Grant total share

500,772

Restricted stock unit

3,707,542

Restricted stock unit vested

1,895,808

Total ordinary shares

478,747

Grant option, description

The exercise price per share to 123,719 and 355,029 options
was USD 0.0029 (AUD 0.052) and USD 2.67 (AUD 4.2), respectively. The vesting period is up to 3 years from the grant date, according to
the various vesting periods: from an immediate one and up to 3 years. Contractual life of the options under the Plan is 10 years. The
options were granted under section 102 of the Israeli Tax Ordinance which enables the employee to pay 25% of capital gain tax upon exercise.
In October 2020, 73,380 options were canceled.

Exercise price per share | (per share)

$ 0.37

₪ 0.37

Grand total option

56,653

Vesting period

3 years

Contractual life

10 years

Capital gain tax

25%

Non-tradable shares options, description

the Company’s board
of directors approved a grant of 13,605 non-tradable shares options which are exercisable to 13,605 Ordinary shares to employees and
a total of 21,768 share options which are exercisable to 21,768 Ordinary Shares to consultants. The vesting period is three years commencing
on the grant date. The exercise price per share was NIS 0.37($0.12). The contractual life of the options under the Plan is ten years.
The options to employees were granted under Section 102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital
gain tax upon exercise.

Non-tradable shares

81,633

Exercisable ordinary shares

81,633

Vesting period

3 years

Exercise price per share (in New Shekels per share) | ₪ / shares

₪ 0.12

Contractual life

10 years

Ordinary shares, authorized

4,180,898

Grant total

10,000

Vest over period

3 years

Restricted Stock Unit Employees Description

the Company’s board of directors approved
a grant of 536,141 RSUs to employees and a grant of 22,500 RSUs to the Company’s advisory board members and an additional consultant.
The RSUs represent the right to receive Ordinary Shares at a future time. 555,500 of the RSUs in this grant, vest over a period of three
years, with a 1-year cliff period, and 3,141 RSUs vested immediately on the grant date. The RSUs to employees were granted under Section
102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise.

Board of directors, description

the Company’s board of directors approved
a grant of 285,713 fully vested RSUs to an officer. The RSUs represent the right to receive Ordinary Shares. The RSUs were granted under
Section 102 of the Israeli Tax Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise.

the Company’s board of directors approved
a grant of 165,000 RSUs to employees. The RSUs represent the right to receive Ordinary Shares at a future time and vest over a period
of three years, with a 1-year cliff period, commencing on the grant date. The RSUs were granted under Section 102 of the Israeli Tax
Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise.

the Company’s board of directors approved a
grant of 30,000 RSUs to an employee. The RSUs represent the right to receive Ordinary Shares at a future time and vest over a period
of three years, with a 1-year cliff period, commencing on the grant date. The RSUs were granted under Section 102 of the Israeli Tax
Ordinance, which enables the employee to pay a 25% capital gain tax upon exercise.

the Company’s board
of directors approved a grant of 29,400 Ordinary Shares options to medical board members, which are exercisable to 29,400 Ordinary Shares.
The share options vesting period is up to three years from the grant date. The exercise price per share was NIS 10.84 ($3.08). The contractual
life of the options under the Plan is ten years.

Description of fair value assumptions

The fair value of all granted options was estimated
by using the Black Scholes model, which was aimed to model the value of the Company’s assets over time. The simulation approach
was designed to take into account the terms and conditions of the share options, as well as the capital structure of the Company and
the volatility of its assets, on the date of grant based on certain assumptions. Those conditions are, among others:
(i)The expected volatility is
between 50%-52.4%

(ii)The dividend rate 0%; and

(iii)Expected term – three
years.

Expenses to employees (in Dollars) | $

$ 4,879

Share based payment expenses of option to services (in Dollars) | $

RSU [Member]

Share Based Compensation (Details) [Line Items]

Share based payment expenses of option to services (in Dollars) | $

4,618

Advisers [Member]

Share Based Compensation (Details) [Line Items]

Share based payment expenses of option to services (in Dollars) | $

Directors [Member]

Share Based Compensation (Details) [Line Items]

Share based payment expenses of option to services (in Dollars) | $

$ 174

Board of Directors [Member]

Share Based Compensation (Details) [Line Items]

Options equity percentage

25%

Grant total

2,658,188

Ordinary shares [member]

Share Based Compensation (Details) [Line Items]

Vest over period

3 years

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of options to services providers and advisers outstanding pure in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares
Providers and advisers [Member]
Share Based Compensation (Details) - Schedule of options to services providers and advisers outstanding [Line Items]
Number of options Outstanding at beginning of year	87,833	165,987
Weighted average Exercise price NIS Outstanding at beginning of year	$ 0.37	$ 0.37
Number of options Reclassified to employees and directors (in Shares) \| shares		(71,260)
Weighted average Exercise price NIS Reclassified to employees and directors		$ 0.37
Number of options Granted (in Shares) \| shares	29,400	16,326
Weighted average Exercise price NIS Granted	$ 10.84	$ 0.37
Number of options Exercised (in Shares) \| shares	(2,721)	(20,086)
Weighted average Exercise price NIS Exercised	$ 0.37	$ 0.37
Number of options Forfeited		(3,134)
Weighted average Exercise price NIS Forfeited		$ 0.37
Number of options Outstanding ending year	114,512	87,833
Weighted average Exercise price NIS Outstanding ending year	$ 3.058	$ 0.37
Number of options Exercisable options (in Shares) \| shares	82,257	62,715
Weighted average Exercise price NIS Exercisable options	$ 0.71	$ 0.37
Employees and directors [Member]
Share Based Compensation (Details) - Schedule of options to services providers and advisers outstanding [Line Items]
Number of options Outstanding at beginning of year	448,120	296,038
Weighted average Exercise price NIS Outstanding at beginning of year	$ 0.37	$ 0.37
Number of options Reclassified to employees and directors (in Shares) \| shares		71,260
Weighted average Exercise price NIS Reclassified to employees and directors		$ 0.37
Number of options Granted (in Shares) \| shares		95,238
Weighted average Exercise price NIS Granted		$ 0.37
Number of options Exercised (in Shares) \| shares	4,309	(4,544)
Weighted average Exercise price NIS Exercised	$ 0.37	$ 0.37
Number of options Forfeited	(57,551)	(9,872)
Weighted average Exercise price NIS Forfeited	$ 0.37	$ 0.37
Number of options Outstanding ending year	386,260	448,120
Weighted average Exercise price NIS Outstanding ending year	$ 0.37	$ 0.37
Number of options Exercisable options (in Shares) \| shares	342,757	347,069
Weighted average Exercise price NIS Exercisable options	$ 0.37	$ 0.37

Share Based Compensation (Det_3

Share Based Compensation (Details) - Schedule of RSUs to services providers and advisers outstanding - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Providers and advisers [Member]
Share Based Compensation (Details) - Schedule of RSUs to services providers and advisers outstanding [Line Items]
Outstanding at beginning of year	10,000
Granted	22,500	10,000
Vested	(14,234)
Outstanding as of December 31, 2022	18,266	10,000
Exercisable RSUs
Vested as of December 31, 2022	14,234
Employees and directors [Member]
Share Based Compensation (Details) - Schedule of RSUs to services providers and advisers outstanding [Line Items]
Outstanding at beginning of year	2,002,587
Granted	1,016,854	2,658,188
Forfeited	(65,626)
Vested	(1,225,973)	(655,601)
Outstanding as of December 31, 2022	1,727,842	2,002,587
Vested as of December 31, 2022	1,881,574

Related Parties (Details) - Sch

Related Parties (Details) - Schedule of shareholders and other related parties’ benefits - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of shareholders and other related parties’ benefits [Abstract]
Salary and related expenses – officers and directors	$ 1,923	$ 1,042	$ 795
Share based payment – officers and directors	$ 3,745	$ 5,876	$ 1,805

Related Parties (Details) - S_2

Related Parties (Details) - Schedule of balances with related parties	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Officers [Member]
Schedule of balances with related parties [Abstract]
Nature of transaction, Salaries and related	Salaries and related
Nature of transaction, Compensation for directors	(292)	(317)
Directors [Member]
Schedule of balances with related parties [Abstract]
Nature of transaction, Salaries and related	Compensation for directors
Nature of transaction, Compensation for directors	(40)	(57)

Financial Instruments and Ris_3

Financial Instruments and Risk Management (Details)	12 Months Ended
Financial Instruments and Risk Management (Details)	Dec. 31, 2022
Financial Instruments and Risk Management [Abstract]
Strengthening percentage	10%
Weakening percentage	10%

Financial Instruments and Ris_4

Financial Instruments and Risk Management (Details) - Schedule of financial assets represents the maximum credit exposure - Credit risk [member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments and Risk Management (Details) - Schedule of financial assets represents the maximum credit exposure [Line Items]
Cash and cash equivalents	$ 6,783	$ 23,749
Deposits	7,120
Other current assets (Restricted deposits)	56	120
Total	$ 13,959	$ 23,869

Financial Instruments and Ris_5

Financial Instruments and Risk Management (Details) - Schedule of foreign currency denominated monetary liability - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and cash equivalents	$ 3,766	$ 19,391
Deposits	7,120
Total assets	10,886	19,391
Liabilities
Financial liabilities	368	3,215
Total	368	3,215
Net	$ 10,518	$ 16,176

Financial Instruments and Ris_6

Financial Instruments and Risk Management (Details) - Schedule of sensitivity analysis - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
USD [Member]
Financial Instruments and Risk Management (Details) - Schedule of sensitivity analysis [Line Items]
Sensitivity analysis	$ 1,051	$ 1,617
AUD [Member]
Financial Instruments and Risk Management (Details) - Schedule of sensitivity analysis [Line Items]
Sensitivity analysis	10	205
GB Pound [Member]
Financial Instruments and Risk Management (Details) - Schedule of sensitivity analysis [Line Items]
Sensitivity analysis	$ 45	$ 53

Financial Instruments and Ris_7

Financial Instruments and Risk Management (Details) - Schedule of cash flows of financial liabilities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Up to 1 year [Member]
Financial Instruments and Risk Management (Details) - Schedule of cash flows of financial liabilities [Line Items]
Other payables	$ 719	$ 611
Lease liabilities	381	305
Trade payables	150	93
Loan from the IIA
Total	1,250	1,009
Between 1 and 3 years [Member]
Financial Instruments and Risk Management (Details) - Schedule of cash flows of financial liabilities [Line Items]
Other payables
Lease liabilities	635	537
Trade payables
Loan from the IIA	24	7
Total	659	544
More than 3 years [Member]
Financial Instruments and Risk Management (Details) - Schedule of cash flows of financial liabilities [Line Items]
Other payables
Lease liabilities	374	678
Trade payables
Loan from the IIA	776	868
Total	$ 1,150	$ 1,546

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 16, 2021	Dec. 31, 2022
Commitments and Contingencies [Abstract]
Prepayment paid (in Dollars)		$ 75
Exchange amount		250,000
Ordinary shares	2,113,905	75,000

Fair Value Measurement (Details

Fair Value Measurement (Details)	12 Months Ended
Fair Value Measurement (Details)	Dec. 31, 2022
Fair Value Measurement (Details) [Line Items]
Expected dividend yield, percentage	0%
Top of range [member]
Fair Value Measurement (Details) [Line Items]
Expected term of warrant	The key inputs that were used in the both items of non-tradable warrants valuation were: risk-free interest rate between 5.04% and 5.26%, expected volatility between 56.5%-57.8% , expected dividend yield of 0% and expected term of warrants of 1.54-2.54 years.
Risk-free interest rate, percentage	5.26%
Bottom of range [member]
Fair Value Measurement (Details) [Line Items]
Expected term of warrant	1.54
Risk-free interest rate, percentage	5.04%
Expected volatility, percentage	56.50%
Top of range [member]
Fair Value Measurement (Details) [Line Items]
Expected volatility, percentage	57.80%
Fair Value Measurement Level 2 [Member]
Fair Value Measurement (Details) [Line Items]
Expected dividend yield, percentage	0%
Fair Value Measurement Level 2 [Member] \| Top of range [member]
Fair Value Measurement (Details) [Line Items]
Expected term of warrant	54
Risk-free interest rate, percentage	0.73%
Expected volatility, percentage	57.80%
Fair Value Measurement Level 2 [Member] \| Bottom of range [member]
Fair Value Measurement (Details) [Line Items]
Expected term of warrant	2.54
Risk-free interest rate, percentage	0.19%
Expected volatility, percentage	55.30%

Fair Value Measurement (Detai_2

Fair Value Measurement (Details) - Schedule of warrants - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Level 1 [Member]
Fair Value Measurement (Details) - Schedule of warrants [Line Items]
Non-tradable Warrants
Non-tradable warrants of SAFE and Convertible Loan investors
Financial liability
Tradable warrants	304	1,493
Total	304	1,493
Level 2 [Member]
Fair Value Measurement (Details) - Schedule of warrants [Line Items]
Non-tradable Warrants	3	196
Non-tradable warrants of SAFE and Convertible Loan investors	35	1,393
Financial liability	26	133
Tradable warrants
Total	64	1,722
Level 3 [Member]
Fair Value Measurement (Details) - Schedule of warrants [Line Items]
Non-tradable Warrants
Non-tradable warrants of SAFE and Convertible Loan investors
Financial liability
Tradable warrants
Total

Fair Value Measurement (Detai_3

Fair Value Measurement (Details) - Schedule of movements in level 2 liability $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Schedule of movements in level 2 liability [Abstract]
Balance as of December 31, 2020	$ 1,492
Gains (losses) recognized in profit or loss	3,373
Additions	7,518
Interest	60
Conversion	(10,697)
Adjustments arising from translating financial operation	(24)
Balance as of December,31 2021	1,722
Warrants [Member]
Schedule of movements in level 2 liability [Abstract]
Balance as of December 31, 2020	219
Gains (losses) recognized in profit or loss	(19)
Additions
Interest
Conversion
Adjustments arising from translating financial operation	(4)
Balance as of December,31 2021	196
SAFE [Member]
Schedule of movements in level 2 liability [Abstract]
Balance as of December 31, 2020	1,273
Gains (losses) recognized in profit or loss	2,330
Additions	4,161
Conversion	(6,680)
Adjustments arising from translating financial operation	(45)
Balance as of December,31 2021	1,039
Convertible loan [Member]
Schedule of movements in level 2 liability [Abstract]
Balance as of December 31, 2020
Gains (losses) recognized in profit or loss	612
Additions	3,047
Interest	60
Conversion	(3,361)
Adjustments arising from translating financial operation	(4)
Balance as of December,31 2021	354
Financial Liability [Member]
Schedule of movements in level 2 liability [Abstract]
Balance as of December 31, 2020
Gains (losses) recognized in profit or loss	450
Additions	310
Interest
Conversion	(656)
Adjustments arising from translating financial operation	29
Balance as of December,31 2021	$ 133