NeuroSense Therapeutics (NRSN) 20-F 22 Mar 23 2022 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information - shares	12 Months Ended
	Dec. 31, 2022	Apr. 13, 2022
Document Information Line Items
Entity Registrant Name	NeuroSense Therapeutics Ltd.
Trading Symbol	NRSN
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		11,781,963
Amendment Flag	false
Entity Central Index Key	0001875091
Entity Current Reporting Status	Yes
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	001-41084
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line One	11 HaMenofim Street
Entity Address, Address Line Two	Building B
Entity Address, City or Town	Herzliya
Entity Address, Postal Zip Code	562
Entity Address, Country	IL
Title of 12(b) Security	Ordinary Shares, no par value per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Accounting Standard	International Financial Reporting Standards
Auditor Firm ID	1057
Auditor Name	Somekh Chaikin
Auditor Location	Tel-Aviv, Israel
Business Contact
Document Information Line Items
Entity Address, Address Line One	11 HaMenofim Street
Entity Address, Address Line Two	Building B
Entity Address, City or Town	Herzliya
Entity Address, Postal Zip Code	562
Entity Address, Country	IL
Contact Personnel Name	Or Eisenberg
City Area Code	+972
Local Phone Number	9-7996183

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalent	$ 3,543	$ 11,063
Short term deposits	3,547
Other receivables	255	310
Restricted deposits	36	39
Total current assets	7,381	11,412
Non-current assets:
Property, plant and equipment, net	77	19
Right of use assets	229
Non-current restricted deposit	23
Total non-current assets	329	19
Total assets	7,710	11,431
Current liabilities:
Trade payables	498	39
Other payables	1,228	558
Total current liabilities	1,726	597
Non Current liabilities:
Long term lease liability	147
Liability in respect of warrants	218	1,828
Total non- current liabilities	365	1,828
Total liabilities	2,091	2,425
Ordinary shares
Share premium and capital reserve	26,405	17,452
Accumulated deficit	(20,786)	(8,446)
Total shareholders’ equity	5,619	9,006
Total liabilities and shareholders’ equity	$ 7,710	$ 11,431

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Research and development expenses	$ (6,416)	$ (3,082)	$ (2,495)
General and administrative expenses	(7,136)	(2,505)	(393)
Operating loss	(13,552)	(5,587)	(2,888)
Financing expenses	(45)	(1,186)	(1)
Financing income	1,257	2,732	61
Total financing income, net	1,212	1,546	60
Net loss and comprehensive loss	$ (12,340)	$ (4,041)	$ (2,828)
Basic and diluted net loss per share (in Dollars per share)	$ (1.07)	$ (0.65)	$ (0.51)

Consolidated Statements of In_2

Consolidated Statements of Income and Comprehensive Loss (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Basic and diluted net loss per share	$ (1.07)	$ (0.65)	$ (0.51)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Ordinary Shares	Share Premium and Capital reserve	Accumulated Deficit	Total
Balance at Dec. 31, 2019		$ 2,495	$ (1,577)	$ 918
Share based compensation		2,061		2,061
Net loss and comprehensive loss			(2,828)	(2,828)
Issuance of ordinary shares and warrants, net		508		508
Balance at Dec. 31, 2020		5,064	(4,405)	659
Issuance of SAFE instruments		800		800
Exercise of warrants		1,311		1,311
Issuance of ordinary shares, net upon IPO		5,561		5,561
Share based compensation		4,716		4,716
Net loss and comprehensive loss			(4,041)	(4,041)
Balance at Dec. 31, 2021		17,452	(8,446)	9,006
Exercise of warrants		4,314		4,314
Share based compensation		4,735		4,735
Cancelation of options		(96)		(96)
Net loss and comprehensive loss			(12,340)	(12,340)
Balance at Dec. 31, 2022		$ 26,405	$ (20,786)	$ 5,619

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Net loss for the year	$ (12,340)	$ (4,041)	$ (2,828)
Adjustments for:
Depreciation and amortization	89	3	3
Share based compensation	5,105	4,159	2,061
Revaluation of liability in respect to warrants	(1,166)	(2,732)
Loss from disposal of property and equipment		8
Finance expense (income)	(24)	791	(2)
Changes in assets and liabilities:
Decrease (increase) in other receivables	55	(204)	(12)
Increase (decrease) in trade payables	459	(16)	32
Increase in other payables	236	493	51
Net cash used in operating activities	(7,586)	(1,539)	(695)
Cash flows from investing activities
Interest received	49
Purchase of property, plant and equipment	(70)	(17)	(9)
Investment in short term deposit, net	(3,500)
Investment in restricted deposit, net	(20)
Net cash used in investing activities	(3,541)	(17)	(9)
Cash flows from financing activities
Issuance of SAFE instruments		800
Payment in respect of cancellation of options	(96)
Exercise of warrants and options	3,870	1,238
Repayment of lease liability	(79)
Issuance of shares and warrants, net		9,864	508
Net cash provided by financing activities	3,695	11,902	508
Effects of exchange rate changes on cash and cash equivalents	(88)	18
Increase (decrease) in cash and cash equivalents	(7,520)	10,364	(196)
Cash and cash equivalents as at the beginning of the year	11,063	699	895
Cash and cash equivalents as of the end of the year	3,543	11,063	699
Non-cash activity
Recognition of right of use assets	306
Exercise of warrants	444
Exercise of options		$ 76

General

General	12 Months Ended
	Dec. 31, 2022
General [Abstract]
General	Note 1 — General A. NeuroSense Therapeutics Ltd. (“NeuroSense” or the “Company”) was incorporated in Israel on February 13, 2017. NeuroSense is a clinical-stage pharmaceutical company focused on discovering and developing treatments for patients suffering from debilitating neurodegenerative diseases. The Company’s lead product candidate, PrimeC, is a novel oral formulation of a fixed dose combination composed of a specific ratio and doses of two FDA-approved drugs. In addition to PrimeC, the Company has initiated research and development efforts in Alzheimer’s disease and Parkinson’s disease, with a similar strategy of combined products. The Company’s ordinary shares and warrants began trading on the Nasdaq Capital Market on December 9, 2021 under the ticker symbols “NRSN” and “NRSNW,” respectively. B. The Company currently has no products approved for sale and the Company’s operations have been funded primarily by its shareholders. To date, the Company has generated no sales or revenues, has incurred losses and expects to incur significant additional losses due to the continuing focus on the research, development, clinical activities of its product candidates, preclinical programs, business development, organizational structure and to advance the programs within the Company’s pipeline. Consequently, its operations are subject to all the risks inherent in the establishment of a pre-revenue business enterprise as well as those risks associated with a company engaged in the research and development of pharmaceutical compounds. Based on current expected level of operating expenditures, the Company’s cash resources as at December 31, 2022 shall not be sufficient to fund the Company’s operations for a period of at least 12 months from the approval of these consolidated financial statements, assuming that the Company will continue its development plan in accordance with the original pipeline and without delaying or slowing down the progress of its plans. The Company will require additional cash to fund the execution of its mid and long-term development program. The Company anticipates raising additional funds through public or private sales of debt or equity securities, collaborative arrangements, or some combination thereof. Whilst management is progressing with its plans to secure external financing, these still require approval by third parties, and accordingly, there is no assurance that any such arrangement will be entered into or that financing will be available when needed in order to allow it to continue its operations, or if available, on terms favorable or acceptable to it. In the event financing is not obtained, the Company may pursue cost cutting measures or may be required to delay, reduce the scope of, or eliminate any of its development programs or clinical trials, these events could have a material adverse effect on its business. These factors raise significant doubt about the Company ability to continue as a going concern. The consolidated financial statements do not include any adjustments relating to recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. C. On October 3, 2022, the Company established a US based subsidiary, NeuroSense US Inc. (“Subsidiary”). From establishment through December 31, 2022, the Subsidiary had no activity. The subsidiary will perform research and development activity and engage in possible collaboration agreements.

Basis of Preparation

Basis of Preparation	12 Months Ended
	Dec. 31, 2022
Basis of Preparation [Abstract]
Basis of Preparation	Note 2 — Basis of Preparation A. Statement of Compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board. These consolidated financial statements were authorized for issuance by the board of directors of the Company on March 20, 2023. B. Basis of Measurement The consolidated financial statements have been prepared on the historical cost basis except for the following assets and liabilities: Financial instruments, derivatives and other assets and liabilities measured at fair value through profit or loss (see note 16) For further information regarding the measurement of these assets and liabilities see Note 2(B) regarding significant accounting policies. C. Functional and presentation currency These consolidated financial statements are presented in U.S. dollars (“$”), which is the Company’s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated. The U.S. dollar is the currency of the primary economic environment in which the Company operates and expects to operate in the foreseeable future. Transactions in currencies other than the U.S. dollar are translated to the functional currency of the Company at exchange rates as of the date of each relevant transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the exchange rate at that date. The foreign currency gain or loss on monetary items is the difference between amortized cost in the functional currency at the beginning of the year, adjusted for effective interest rates and payments during the year, and the amortized cost in foreign currency translated at the exchange rate at the end of the year. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the relevant transaction. Foreign currency differences arising on translation are recognized in the consolidated statement of income as financing expenses or income. Below are details regarding the exchange rate of the New Israeli Shekel (“NIS”), the Euro and the GBP: Euro GBP NIS December 31, 2022 1.07 1.20 0.28 December 31, 2021 1.13 1.35 0.32 December 31, 2020 1.22 1.36 0.31 Change in percentages: Year ended December 31, 2022 (5.3 ) (11.1 ) (12.5 ) Year ended December 31, 2021 (7.3 ) (0.73 ) 3.2 Year ended December 31, 2020 9.3 3.5 7.5 D. Operating Cycle The Company’s operating cycle is one year. E. Use of estimates and judgment The preparation of consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. The preparation of accounting estimates used in the preparation of the Company’s consolidated financial statements requires that management make assumptions regarding circumstances and events that involve considerable uncertainty. Company management prepares these estimates on the basis of past experience, various facts, external circumstances, and reasonable assumptions according to the pertinent circumstances of each estimate. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized in the period in which the estimates are revised and in any future periods affected. Below is information about significant assumptions made by the Company’s management with respect to estimates and judgments: Share-based payment transactions Estimating fair value for share-based payment transactions requires a determination of the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires a determination of the most appropriate inputs to the valuation model, including the fair value of the Company’s ordinary shares, the expected life of the share option, volatility, and related assumptions. For the measurement of the fair value of equity-settled transactions at the grant date and thereafter, the Company uses the Black-Scholes formula or the Binomial pricing model. In applying these options pricing models, before the Company’s shares began trading on Nasdaq, the Company determined the fair value of its ordinary shares using different approaches. See Note 10 for further information.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies [Abstract]
Significant Accounting Policies	Note 3 — Significant Accounting Policies The accounting policies set out below have been applied consistently for all periods presented in these consolidated financial statements. A. Cash and cash equivalent Cash equivalents are short-term, highly liquid investments that are readily convertible to cash with a maturity of three months or less at the date of acquisition, to be cash equivalents. B. Short-term bank deposit Short-term bank deposits are deposits with maturities of more than three months and less than one year. As of December 31, 2022, the Company’s bank deposits are denominated mainly in U.S. dollars and bears yearly interest at weighted average rates of 2.3%-6.30%. Short-term bank deposits are presented at their cost, including accrued interest. C. Property, plant and equipment (1) Recognition and measurement Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. Gain and loss on disposal of a property, plant and equipment item is determined by comparing the net proceeds from disposal with the carrying amount of the asset, and is recognized in profit or loss. (2) Subsequent costs The cost of replacing property, plant and equipment and other subsequent expenses is capitalized if it is probable that the future economic benefits associated with them will flow to the Company and their cost can be measured reliably. (3) Depreciation Depreciation is a systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount is the cost of the asset, or other amount substituted for cost, less its residual value. An asset is depreciated from the date it is ready for use, meaning the date it reaches the location and condition required for it to operate in the manner intended by management. Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives of each part of the property, plant and equipment, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. Annual depreciation rates are: % Computers and peripherals and equipment 33 Office furniture and equipment 7 – 15 Leasehold improvements The shorter of the lease term and the useful life Depreciation methods, useful lives and residual values are reviewed at the end of each reporting year and adjusted if appropriate. D. Financial instruments (1) Non-derivative financial assets Initial recognition and measurement of financial assets The Company initially recognizes receivables and debt instruments issued on the date that they are created. All other financial assets are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. A financial asset is initially measured at fair value plus transaction costs that are directly attributable to the acquisition or issuance of the financial asset. Derecognition of financial assets Financial assets are derecognized when the contractual rights of the Company to the cash flows from the asset expire, or the Company transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset were transferred. When the Company retains substantially all of the risks and rewards of ownership of the financial asset, it continues to recognize the financial asset. Classification of financial assets into categories and the accounting treatment of each category Financial assets are classified at initial recognition to one of the following measurement categories: amortized cost; fair value through other comprehensive income – investments in debt instruments; fair value through other comprehensive income – investments in equity instruments; or fair value through profit or loss. Financial assets are not reclassified in subsequent periods unless, and only if, the Company changes its business model for the management of financial debt assets, in which case the affected financial debt assets are reclassified at the beginning of the period following the change in the business model. A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated at fair value through profit or loss: - It is held within a business model whose objective is to hold assets so as to collect contractual cash flows; and - The contractual terms of the financial asset give rise to cash flows representing solely payments of principal and interest on the principal amount outstanding on specified dates. The Company has balances of other receivables and deposits that are held within a business model whose objective is collecting contractual cash flows. The contractual cash flows of these financial assets represent solely payments of principal and interest that reflects consideration for the time value of money and the credit risk. Accordingly, these financial assets are measured at amortized cost. Subsequent measurement and gains and losses Financial assets at amortized cost These assets are subsequently measured at amortized cost using the effective interest method. The amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss. (2) Non-derivative financial liabilities Non-derivative financial liabilities include finance lease liabilities, trade and other payables. Initial recognition of financial liabilities Financial liabilities are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. Subsequent measurement of financial liabilities Financial liabilities are recognized initially at fair value less any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method. Transaction costs directly attributable to an expected issuance of an instrument that will be classified as a financial liability are recognized as an asset in the framework of deferred expenses in the consolidated statement of financial position. These transaction costs are deducted from the financial liability upon its initial recognition or are amortized as financing expenses in the statement of profit or loss and when the issuance is no longer expected to occur. Derecognition of financial liabilities Financial liabilities are derecognized when the obligation of the Company, as specified in the agreement, expires or when it is discharged or cancelled. Offset of financial instruments Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Company currently has a legal right to offset the amounts and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously. (3) Derivative financial liabilities Measurement of derivative financial instruments Derivatives are recognized initially at fair value. Attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are recognized in profit or loss, as financing income or expense. (4) Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of the shares are recognized as a deduction from equity. Issuance of parcel of securities The consideration received from the issuance of a parcel of securities is attributed initially to financial liabilities that are measured each period at fair value through profit or loss, and then to financial liabilities that are measured only upon initial recognition at fair value. The remaining amount is the value of the equity component. Direct issuance costs are attributed to the specific securities in respect of which they were incurred, whereas joint issuance costs are attributed to the securities on a proportionate basis according to the allocation of the consideration from the issuance of the parcel, as described above. E. Research and Development Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss when incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditures, including patent registration costs, are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. As of December 31, 2022, no development expenditures have met the recognition criteria and thus the Company expensed all of its development expenditures as incurred. F. Impairment of non-financial assets Assets that are subject to depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use. For the purposes of assessing impairment, assets are grouped together into the smallest group of assets that generates separately identifiable cash flows (cash-generating units). The carrying amounts of the Company’s non-financial assets reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. G. Employee benefits (1) Post-employment benefits The Company’s liability for severance pay for its employees is calculated pursuant to Israeli Severance Pay Law (1963) (the “Severance Pay Law”). The Company’s liability is covered by monthly deposits with severance pay funds and insurance policies. For all of the Company’s employees, the payments to pension funds and to insurance companies exempt the Company from any obligation towards its employees, in accordance with Section 14 of the Severance Pay Law, which is accounted for as a defined contribution plan. Accumulated amounts in pension funds and in insurance companies are not under the Company’s control or management and, accordingly, neither those amounts nor the corresponding accrual for severance pay are presented in the consolidated statements of financial position. A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognized as an expense in profit or loss in the periods during which related services are rendered by employees. Contributions to a defined contribution plan that are due more than 12 months after the end of the period in which the employees render the service are discounted to their present value. The Company has a defined contribution plan in respect of the Company’s liability to pay the savings component of provident funds and in respect of those of its employees who are subject to Section 14 of the Severance Pay Law – 1963. (2) Share based payment The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at the grant date. The fair value is determined using an acceptable option pricing model. As for other service providers, the cost of each transactions is measured at the fair value of the goods or services received as consideration for equity instruments. In cases where the fair value of the goods or services received as consideration for equity instruments cannot be measured, such goods or services are measured by reference to the fair value of the equity instruments granted. The cost of equity-settled transactions is recognized in profit or loss, together with a corresponding increase in equity, during the period in which the performance and/or service conditions are satisfied, ending on the date on which the relevant employees become fully entitled to the award (the “vesting period”). The cumulative expense recognized for equity-settled transactions at the end of each reporting period until the vesting date reflects the extent to which the vesting period has expired and the Company’s best estimate of the number of equity instruments that will ultimately vest. The expense or income recognized in profit or loss represents the change between the cumulative expense recognized at the end of the reporting period and the cumulative expense recognized at the end of the previous reporting period. No expense is recognized for awards that do not ultimately vest, except for awards where vesting is conditional upon a market condition, which are treated as vested irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied. If the Company modifies the conditions on which equity-instruments were granted, an additional expense is recognized for any modification that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee/other service provider at the modification date. H. Loss per share The Company presents basic and diluted loss per share for its ordinary shares. Basic loss per share is calculated by dividing the loss attributable to holders of ordinary shares of the Company by the weighted average number of ordinary shares outstanding during the year. Diluted loss per share is determined by adjusting the loss attributable to holders of ordinary shares of the Company and the weighted average number of ordinary shares outstanding, for the effects of all dilutive potential ordinary shares. I. Provisions A provision is recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. When the Company expects part or all of the expense to be reimbursed, for example under an insurance contract, the reimbursement is recognized as a separate asset but only when the reimbursement is virtually certain. The expense is recognized in the statement of profit or loss net of any reimbursement. J. Income tax Income tax includes current and deferred tax. Current tax is the expected tax payable (or receivable) on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date. A provision for uncertain tax positions, or reduction in deferred tax asset, is recognized when it is more probable than not that the Company will have to use its economic resources to pay the obligation. Deferred tax is recognized for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. A deferred tax asset is recognized for unused tax losses, tax benefits and deductible temporary differences, to the extent that it is probable that there will be future taxable profits against which such tax benefits can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. As of December 31, 2022, no deferred tax assets have been recorded since it is not probable that the Company will have future taxable income against which any tax losses, benefits or deductible temporary differences can be utilized. K. Financing income and expenses Financing income includes interest income and foreign currency gains or losses and revaluation of liability measured in fair value through profit or loss. Interest income is recognized as it accrues using the effective interest method. Financing expense includes mainly bank charges, interest of lease liability and foreign currency losses. Foreign currency gains and losses on financial assets and financial liabilities are reported on a net basis as either financing income or financing expenses, depending on whether foreign currency movements are in a net gain or net loss position. Interest income or expense is recognized using the effective interest method. Generally, in calculating interest income and expense, the effective interest rate is applied to the gross carrying amount of the financial asset or to the amortized cost of the financial liability, as applicable. L. Leases During the reporting period, International Financial Reporting Standard 16, Leases (hereinafter: “IFRS 16” or “the standard”) become applicable to the Company’s consolidated financial statements. In accordance with IFRS 16, the Company recognizes a right-of-use asset and a lease liability at the commencement of the lease contract for all the leases in which the Company has a right to control identified assets for a specified period of time, other than exceptions specified in the standard. Accordingly, the Company recognizes depreciation and amortization expenses in respect of a right-of-use asset, tests a right-of-use asset for impairment in accordance with IAS 36 and recognizes financing expenses on a lease liability. Therefore, as from the date of January 1, 2022, lease payments relating to assets leased under an operating lease, which were presented as part of general and administrative expenses in the income statement, are capitalized to assets and written down as depreciation and amortization expenses. On January 1, 2022, as a result of entering into a new lease agreement, the Company recognized a liability at the present value of the balance of future lease payments discounted at its incremental borrowing rate at that date calculated according to the average duration of the lease period which was 6% basis, and concurrently recognized a right-of-use asset at the same amount of the liability. Furthermore, the Company apply the following expedients: Applying the practical expedient regarding the recognition and measurement of short-term leases, for both leases that end within 12 months from the date of initial application and leases for a period of up to 12 months from the date of their commencement for all groups of underlying assets to which the right-of-use relates; Presented hereunder are the main accounting policies following the application of IFRS 16 : Contracts that award the Company control over the use of a leased asset for a period of time in exchange for consideration, are accounted for as leases. Upon initial recognition, the Company recognizes a liability at the present value of the balance of future lease payments, and concurrently recognizes a right-of-use asset at the same amount of the lease liability, adjusted for any prepaid or accrued lease payments, plus initial direct costs incurred in respect of the lease. Subsequent to initial recognition, the right-of-use asset is accounted for using the cost model, and depreciated over the shorter of the lease term or useful life of the asset, which is 4 years. The lease term The lease term is the non-cancellable period of the lease plus periods covered by an extension or termination option if it is reasonably certain that the lessee will or will not exercise the option, respectively. Variable lease payments Variable lease payments that depend on an index or a rate, are initially measured using the index or rate existing at the commencement of the lease and are included in the measurement of the lease liability. When the cash flows of future lease payments change as the result of a change in an index or a rate, the balance of the liability is adjusted against the right-of-use asset. Other variable lease payments that are not included in the measurement of the lease liability are recognized in profit or loss in the period in which the event or condition that triggers payment occurs. In 2022 and 2021 the effect of an increase in index were immaterial and as such the Company didn’t update the balance of the lease liability against the right-of-use asset. M. Subsidiary Subsidiary is an entity controlled by the Company. The financial statements of subsidiary are included in the consolidated financial statements from the date that control commences until the date that control is lost. Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements.

Cash and cash equivalent

Cash and cash equivalent	12 Months Ended
	Dec. 31, 2022
Cash [Abstract]
Cash and cash equivalent	Note 4 — Cash and cash equivalent December 31, December 31, U.S. dollars in thousands Denominated in NIS $ 229 $ 693 Denominated in USD * 3,309 10,359 Denominated in EUR 1 4 Denominated in GBP 4 7 $ 3,543 $ 11,063 (*) Including short term bank deposit for a period of 1-2 months at an interest rate of 4.5%-6.0%.

Other Receivables

Other Receivables	12 Months Ended
	Dec. 31, 2022
Disclosure Of Trade And Other Receivables Text Block Abstract
Other receivables	Note 5 — Other receivables December 31, December 31, U.S. dollars in thousands Government agencies $ 24 $ 102 Prepaid expenses 124 132 Other 107 76 $ 255 $ 310

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Disclosure Of Property Plant And Equipment Text Block Abstract
Property, plant and equipment, net	Note 6 — Property, plant and equipment, net Balance as of December 31, 2022: Computers and Office Leasehold Total U.S. dollars in thousands Cost: Balance at January 1, 2022 $ 8 $ 16 $ - $ 24 Purchases during the year 58 9 3 70 Balance at December 31, 2022 66 25 3 94 Accumulated depreciation: Balance at January 1, 2022 4 1 - 5 Depreciation during the year 10 2 - 12 Balance at December 31, 2022 14 3 - 17 Depreciated cost at December 31, 2022 $ 52 $ 22 $ 3 $ 77 Balance as of December 31, 2021: Computers and Office Leasehold Total U.S. dollars in thousands Cost: Balance at January 1, 2021 $ 5 $ 2 $ 9 $ 16 Purchases during the year 3 14 - 17 Disposals during the year - - (9 ) (9 ) Balance at December 31, 2021 8 16 - 24 Accumulated depreciation: Balance at January 1, 2021 2 (* ) 1 3 Depreciation during the year 2 1 - 3 Disposals during the year - - (1 ) (1 ) Balance at December 31, 2021 4 1 - 5 Depreciated cost at December 31, 2021 $ 4 $ 15 $ - $ 19 (*) less than 1 thousand

Lease

Lease	12 Months Ended
	Dec. 31, 2022
Disclosure of Leases Text Block [Abstract]
Lease	Note 7 — Lease The Company has lease agreements with respect to offices. In December 2021, the Company entered into an office space lease agreement (which commenced on January 1, 2022). Monthly rent payments including utilities amount to approximately $7 thousand and indexed to CPI. The lease period is for 24 months with an option to extend the lease period for additional two periods of 12 months each and the Company expects to exercise the options for additional lease period. Accordingly, the Company recognized in the consolidated statement of financial position a right-of-use asset in the amount of $306 thousand concurrently with the recognition of a lease liability in the same amount. Right-of-use-assets Carrying amounts of right-of-use assets and movement during the year: December 31, U.S. dollars Balance as of January 1, 2022 $ - Initial recognition 306 Depreciation on right-of-use-assets (77 ) Balance as of December 31, 2022 $ 229 Lease liability Maturity analysis of the Company’s lease liabilities December 31, U.S. dollars Less than one year $ 64 Two to four years 147 Total $ 211 Current maturities of lease liability $ 64 Long-term lease liability $ 147 Additional information on leases The following is a summary of weighted average remaining lease terms and discount rate for Company’s leases: December 31, Lease term (years) 3 Weighted average discount rate 6 % The following are the amounts recognized in profit or loss: December 31, U.S. dollars Interest expenses on lease liability 15 Amortization of right-of-use-assets 77 Total 92 Presented hereunder are the lease payments the Company paid in the year ended December 31, 2022: Fixed payments U.S. dollars Lease payments $ 79 Amounts recognized in the statement of cash flows Year ended U.S. dollars Repayment of lease liability $ 79

Other Payables

Other Payables	12 Months Ended
	Dec. 31, 2022
Other payables [Abstract]
Other Payables	Note 8 — Other payables December 31, 2022 2021 U.S. dollars Employees and payroll accruals (*) $ 751 $ 115 Short term lease liability 64 - Accrued expenses 413 443 $ 1,228 $ 558 (*) includes share-based payment compensation liability of $ 370 thousand. See note 14.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2022
Disclosure of Share Capital Reserves and Other Equity Interest Text Block [Abstract]
Shareholders' Equity	Note 9 — Shareholders’ Equity A. Share capital Number of shares Authorized Issued and Authorized Issued and Ordinary shares of no par value 60,000,000 11,781,963 60,000,000 10,943,534 a. In February 2020, the Company entered into a second crowd-funding transaction in which the Company issued 370,356 ordinary shares to 536 different investors for total net consideration of $447 thousand (net of $52 thousand issuance cost). b. In April 2020, the Company entered into a third crowd-funding transaction in which the Company issued 47,688 shares to 161 different investors for total net consideration of $61 thousand (net of $8 thousand issuance cost). c. In February, May, June and July 2021, the Company entered into Simple Agreements for Future Equity (each, a “SAFE”) with four separate investors for aggregate proceeds of $800 thousand. Pursuant to the terms of each SAFE, upon consummation of an equity financing, the Company will issue to each investor the number of ordinary shares equal to the purchase amount divided by the SAFE price, which is defined as the price per share equal to 80% of the equity financing valuation (to be no less than $25,000 thousand). The SAFE Agreements also provide the investor the right to automatically receive ordinary shares in the case of a liquidity event, defined as a change of control event or an initial public offering. In the case of a liquidity event the investors are entitled to the number of ordinary shares equal to the investment amount divided by the liquidity price. The liquidity price is defined as the price per share equal to the Company’s valuation at the time of the liquidity event, multiplied by 80%, and divided by the Company’s capitalization (to be no less than $25,000 thousand). In December 2021, as part of Company’s initial public offering (“IPO”) (as described in Note 9g below), the SAFEs were converted at a price per share of $2.892 into 276,672 ordinary shares. For accounting purposes, the SAFE instrument was classified under shareholders’ equity. d. During 2018 and 2019, the Company entered into several Share Purchase Agreements (“SPAs”) with multiple investors pursuant to which the Company issued shares and warrants. Pursuant to the SPAs, the warrants had an exercise price of $0.67 and were set to expire on December 31, 2020. During 2020, the board of directors extended the expiration period for each warrant to December 31, 2021. In September 2021, three of the warrant holders assigned all or part of their warrants to four assignees, among whom are the Company’s CFO and related parties of the Company’s CEO and CFO). In August and September 2021 after the said assignments, the Company received warrant exercise notices of 1,837,500 warrants, out of the total 2,130,000 warrants outstanding at that time. The other 292,500 warrants that were not exercised were waived by their owners. As a result of the said exercises, the Company received aggregate proceeds of $1,225 thousand. e. In May and October 2021, several option holders exercised their outstanding options to purchase 285,000 ordinary shares for a gross proceed of $10 thousand. f. In October 2021, several option holders, holding an aggregate amount of 961,440 options, signed an exercise notice for their options. The proceeds from such options exercise were approximately $76 thousand. As of December 31, 2022, the amount of $47 thousand from such exercises were recognized as other receivables. g. In December 2021, the Company closed its IPO in the United States and issued 2,000,000 units consisting of 2,000,000 Ordinary shares and 2,000,000 tradable warrants with an exercise price of $6 per share and term of 5 years. In certain cases, the warrants may be exercised on a cashless basis. Therefore, the warrants are accounted for as derivative instruments which are classified as a liability and measured at fair value through profit or loss (refer also to Note 16). The total gross consideration was $12,000 thousand. $4,560 thousand was initially attributed to the warrants based on their fair value and the remaining amount was attributed to the ordinary shares issued and recognized as an equity component in the amount of $7,440 thousand. Applicable issuance costs, amounting to $2,136 thousand, have been allocated in the same proportion as the allocation of the gross proceeds. An amount of $812 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $1,324 thousand have been recorded in equity as a reduction of the share premium. As part of the IPO, the Company also recognized share-based issuance costs of $898 thousand which were allocated in the same proportion as the allocation of the gross proceeds from the IPO, accordingly an amount of $341 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $557 thousand have been recorded in equity as a reduction of the share premium (refer also to Note 10(12)). The total net proceeds from the offering were approximately $9,864 thousand and net proceeds from the exercise of underwriter’s option were $3 thousand. h. In March 2022, the Company received an amount of $3,870 thousand as a result of the exercise of 645,000 warrants at a price per share of $6. see also note 16D. The following table summarizes the movement in share capital: Ordinary shares 2022 2021 Issued and paid-in share capital as at January 1 10,943,534 5,582,922 Issued for services during the period 85,449 - Vested RSU 107,980 - Issued for cash during the period - 2,000,000 Exercise of share warrants and options during the year 645,000 3,083,940 Conversion of SAFE instruments - 276,672 Issued and paid-in share capital as at December 31 11,781,963 10,943,534 B. Ordinary Shares Right Each ordinary share is entitled to one vote. The holders of ordinary shares are also entitled to receive dividends whenever funds are legally available and when declared by the board of directors, subject to the prior rights of holders of all classes of shares outstanding.

Share Based Payment

Share Based Payment	12 Months Ended
	Dec. 31, 2022
Disclosure of Share Based Payment Arrangements [Abstract]
Share Based Payment	Note 10 — Share Based Payment On December 16, 2018, the Company’s board of directors approved an employee share option plan (“ESOP”). According to the provisions of the ESOP, the exercise period, exercise price and vesting conditions for each option grant will be determined by the board of directors. The number of shares reserved for issuance is subject to an annual increase to be added as of the first day of the Company’s fiscal year, equal to 4% of the total number of shares issued and outstanding on a fully-diluted basis as of the end of the immediately preceding fiscal year (or such lesser number of shares, including no shares, determined by the Board in its sole discretion). Ordinary shares subject to options granted under the 2018 Plan that expire or forfeited or otherwise terminated without having been exercised in full will become available again for future grant under the 2018 Plan. The expiration date of the options granted to employees and directors is after 10 years from the grant date. Relating to options granted to services providers, the expiration date of the options is between 3-10 years from the grant date. In addition, pursuant to the grant letters, the options granted to employees, directors and service providers shall become vested and exercisable upon any merger or consolidation in which the Company is a constituent party as described in the grant letters (“Exit Event”). On October 31, 2021, the Company’s board of directors approved an amendment to the Company’s 2018 Employee Share Option Plan. The amendment determines that the total number of underlying shares reserved for future issuance under the plan and any modification thereof, shall be: ● 900,000 shares, plus ● An annual increase to be added as of the first day of the Company’s fiscal year, beginning in 2022 and occurring each year thereafter through 2032, equal to 4% of the total number of ordinary shares issued and outstanding on a fully-diluted basis as of the end of the Company’s immediately preceding fiscal year (or such lesser number of shares, including no shares, determined by the board of directors in its sole discretion). Following this amendment, the number of shares reserved under this plan was 1,151,130. As of December 31, 2022, 437,371 ordinary shares are available for future grant. 1. In January 2020, the Company granted 18,000 options to a service provider of the Company. The options have an exercise price of NIS 5 per share ($1.42 per share, based on the exchange rate reported by the Bank of Israel on December 31, 2022). 50% of the options vest after one year from the grant date and the remaining options vest in four equal quarterly thereafter. 2. In March 2020, the Company granted 54,000 options to an employee and a service provider of the Company: ● 18,000 options have an exercise price of NIS 5 per share ($1.42 per share, based on the exchange rate reported by the Bank of Israel on December 31, 2022). 50% of the options vest after one year from the vesting commencement date and the remaining options vest in four equal quarterly thereafter. ● 36,000 options have an exercise price of $0.03 per share. 33% of the options vest after one year from the vesting commencement date and the remaining options vest in eight equal quarterly thereafter. 3. In July 2020, the Company granted 24,000 options to certain service providers of the Company. ● 12,000 options have an exercise price of $0.03 per share. 25% of the options vested immediately and the remaining options vest in four equal quarterly thereafter. ● 12,000 options have an exercise price of $0.03 per share. The options vest in four equal quarterly as of the date of grant. 4. In July 2020, the Company granted 12,000 fully vested options to a service provider of the Company. The options have an exercise price of NIS 5 per share ($1.42 per share, based on the exchange rate reported by the Bank of Israel on December 31, 2022). 5. In November and December, 2020, the Company granted 6,000 options to certain service providers of the Company. The options have an exercise price of $0.03 per share. The options vest in four equal quarterly. 6. In March 2021, the Company’s board of directors approved the grant of 15,000 options to a certain service provider of the Company. The options had an exercise price of $1.67 per share. The options were to vest quarterly over one year starting June 2021. On October 31, 2021, the Company’s board of directors approved a new grant to such service provider. Accordingly, the Company granted 22,500 options with the following terms: ● 10,500 options have an exercise price of $1.67 per share. The options vest immediately upon an IPO. ● 6,000 options have an exercise price of $1.67 per share. The options vest on December 15, 2021. ● 6,000 options have an exercise price of $1.67 per share. The options will on March 15, 2022. The options are exercisable if the Company receives services from the service provider during the mentioned period. The Company accounted the new grant as a modification to the existing grant. 7. In July 2021, the Company granted 21,000 options to the Company’s chief financial officer. The options have an exercise price of $0.03 per share. The options vest monthly over seven 8. In August 2021, the Company’s board of directors approved the grant of 9,000 options to an employee. The options have an exercise price of $5.33 per share. The options vest quarterly over 3 years starting September 2021. 9. On October 31, 2021, the Company’s board of directors recommended that the shareholders approve, and on November 7, 2021 the Company’s shareholders approved the following awards to the Company’s current management and directors subject to an IPO: ● 108,000 RSUs to each of the Company’s Chief Executive Officer and Chief Financial Officer, which vest on a quarterly basis over 3 years, commencing December 13, 2021. ● 192,000 options to the Chairman of the Board. The options vest over four years on a quarterly basis commencing October 1, 2021 at an exercise price equal to $3.51. ● 72,000 options to a director. The options have an exercise price of $3.51 per share. The commencement date of the Option’s is December 13, 2021 (the “Vesting Commencement Date”). The Options vest as follows: one-third vest one year from the Commencement Date and the remainder vest quarterly over the following two year period. 10. On October 31, 2021, the Company’s board of directors approved the grant of 108,000 options to the Company’s Chief Medical Officer. The options have an exercise price of $3.51 per share and vest on a quarterly basis over 3 years starting December 2021. 11. On November 9, 2021, the Company’s board of directors approved the extension of the exercise period of options of two employees, which, pursuant to their original terms would have been expire if not exercised before the completion of the IPO. According to the grant letter, at the event of an IPO, all unvested options were fully vested, and accordingly, the remaining unrecognized expenses were recorded immediately upon such vesting. 12. On December 9, 2021, the underwriter (see Note 9g), partially exercised its right to purchase an additional 300,000 warrants for a total consideration of $3 thousands. The warrants have an exercise price of $6 per share and expire 5 years after the issuance date. These warrants were treated as issuance costs, which amounted to $681 thousand based on third party valuation, and have been allocated in the same proportion as the allocation of the gross proceeds from the IPO. An amount of $259 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $422 thousand have been recorded in equity as a reduction of the share premium. Furthermore, as part of the offering, the Company issued 100,000 warrants to the underwriters as share-based issuance costs. The warrants have an exercise price of $7.5 per share and expire 5 years after date of issuance and can be exercised after June 8, 2022. These options were treated as issuance costs, which amounted to $217 thousand based on third party valuation, and have been allocated in the same proportion as the allocation of the gross proceeds from the IPO. An amount of $82 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $135 thousand have been recorded in equity as a reduction of the share premium. 13. On December 13, 2021, upon the completion of the Company’s IPO, 961,440 options were exercised into shares (refer to Note 9f above) and 20,130 Options were expired. Those options previously granted to Company’s service providers, which, according to their grants, are vested upon a successful consummation of the IPO and the remaining unrecognized expenses were recorded immediately upon such vesting. 14. On January 10 and January 11, 2022, the Company’s entered into option settlement agreement (“Agreements”) with certain consultants of the Company. According to the Agreements, the Company exchanged 27,000 options granted to certain consultants with cash payments in the aggregate of $96 thousands. The cash payment is deemed as the sole and complete settlement of the promised options. The Company recorded an additional expense of $23 thousand for such settlement which was recorded in the consolidated statements of comprehensive loss. The Company recorded the settlement agreement as a reduction in share premium and capital reserve. 15. On January 25, 2022 and March 10, 2022, the Company’s board of directors and shareholders, respectively, approved the compensation of each of the Company’s external directors and a newly appointed director. Such compensation included the grant of 72,000 options to each such director at an exercise price of $1.43 per share (total 216,000 options to three directors), pursuant to the Company’s 2018 Employee Share Option Plan. One-third of each option award vests one year from the grant date and the remainder vests quarterly and becomes fully vested three years from the grant date. The options expire 10 years after grant date. 16. On January 25, 2022, the Company’s board of directors approved the grant of aggregate amount of 192,000 options to several employees. The options have an exercise price of $2.18 per share. The options vest quarterly over three years starting January 25, 2022. The options expire 10 years after grant date. 17. In March 2022, the Company’s board of directors approved the grant of aggregate amount of 36,000 options to an employee and amount of 5,000 options consultant of the Company. The options have an exercise price of $3.97 and $2.18, respectively, per share. The options vest quarterly over three and one years, respectively, from grant date. The options expire 10 years after grant date. 18. In July and August 2022, the Company’s board of directors approved the grant of aggregate amount of 20,000 options to a consultant and an amount of 120,000 options to several employees of the Company. The options have an exercise price of $2.18 and $1.99, respectively, per share. The options vest quarterly over three and one years, respectively, from grant date. The options expire 10 years after grant date. 19. During 2022 the Company issued 85,449 of its ordinary shares to certain consultants in exchange for their services, with fair value of $119 thousands. One of the consultants received 44,000 shares of restricted stock which were issued in 4 equal installments and subject to 2 year lock-up period. Other consultant’s shares are subject to 6 months restriction period (which ended by December 31, 2022), The fair value was estimated at the grant date using Binominal option pricing model for employees and directors and Black-Scholes option pricing model for service providers, taking into account the terms and conditions upon which the share options were granted. For determination of the share price used in those option pricing models — the Company used different approaches as further detailed below. The fair value of RSUs was estimated by multiplying the number of RSUs granted by share price as of grant date. The following table lists the inputs used for calculation of fair value of the options granted to employees and directors for the years ended December 31, 2022, 2021 and 2020: 2022 2021 2020 Expected volatility 93.51% - 93.79% 91.60%-95.01% 94.00% Exercise price 1.43-3.97 0.03-5.33 0.03 Share price (1) 1.43 – 3.97 3.72-18.65 1.06 Risk-free interest rate 2.12% - 3.24% 1.42%-1.81% 1% Dividend yield 0 0 0 Expected life (years) 10 10 10 The following table lists the inputs used for calculation of fair value of the options granted to consultants for the years ended December 31, 2022, 2021 and 2020: 2022 2021 2020 Expected volatility 93.48%-94.91% 89.92%-97.18% 87.05%-93.98% Exercise price 1.67-2.18 0.03-1.67 0.03-1.44 Share price (1) 1.22-3.97 2.46-18.67 1.06-6.96 Risk-free interest rate 1.91%-4.03 % 1.25%-1.72 % 0.21%-1.95% Dividend yield 0 0 0 Expected life (years) 10 6.15-10 3-10 (1) Share price for options granted during January 2019 - September 2020 was determined based on the implied share price in recent capital raising and for grants after that date, in light of significant achievements in clinical trials and absence of recent fundraising reflecting embodying the said achievements, was calculated using discounted cash flows model, with the following assumptions: projected revenues, projected operating expenses, projected EBITDA margin, projected taxes on income, weighted-average cost of capital of 30%. From October 2021 to December 2021, the Company determined its value based on two scenarios: a stay private scenario (which included a private M&A transaction) and an IPO scenario. The DCF method was used to determine the Company’s value for the stay private scenario and for the IPO scenario, the value was determined based on underwriters’ indication for the possible range of the share price in the anticipated IPO. The Hybrid Method was utilized to allocate the Company’s value appropriately to determine the fair value of its ordinary shares. The Hybrid Method considered the following future liquidity event scenarios: (1) a stay private scenario (which included a private M&A transaction) and (2) an IPO scenario applying a probability weighting of 60% and 40% to the stay private and the IPO scenarios, respectively, after considering the Company’s stage of development, the stage of IPO discussions and potential volatility in the market. From December 2021, following the Company’s IPO, the share price is based on its market value. The following table lists the inputs used for calculation of fair value of the underwriters warrants granted: Expected volatility 90.59 % Exercise price $ 7.5 Share price (1) $ 3.72 Risk-free interest rate 1.23 % Dividend yield 0 Expected life 5 The following table summarizes the share option activity for the annual periods ended on December 31, 2022 and 2021: Number of Weighted Options outstanding at January 1, 2022 634,500 $ 2.25 Granted 589,000 1.98 Forfeited (63,000 ) 1.26 Options outstanding at December 31, 2022 1,160,500 $ 2.16 Exercisable at December 31, 2022 424,000 $ 1.64 Number of Weighted Options outstanding at January 1, 2021 1,476,570 $ 0.08 Granted 424,500 $ 3.28 Expired (20,130 ) 0.03 Exercised (1,246,440 ) 0.07 Options outstanding at December 31, 2021 634,500 $ 2.25 Exercisable at December 31, 2021 231,749 0.47 As discussed in Note 10(7), during 2022 the Company granted 35,980 RSU’s to an officer which were converted into outstanding shares as of December 31, 2022. As discussed in Note 10(19), during 2022 the Company granted 85,449 shares to consultant which are outstanding as of December 31, 2022. As discussed in Note 10(15), during 2021 the Company granted 216,000 RSU’s to its officers. As of December 31, 2022, 144,000 RSUs were outstanding, and 72,000 RSUs were converted into outstanding shares as of December 31, 2022. During 2021, the Company also granted 100,000 warrants to the underwriters as non cash issuance cost compensation and the underwriter has exercised his option and purchased 300,000 warrants (refer to Note 10(12)). The share-based expense recognized in the statements of income were as follows: For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Share-based compensation expense – Research and development $ 1,592 $ 1,969 $ 1,804 Share-based compensation expense – General and administrative 3,513 1,849 257 Share-based compensation expense – Finance expenses - 341 - $ 5,105 $ 4,159 $ 2,061 During 2021, in addition to the share-based compensation expenses that have been recorded in profit and loss, share-based compensation in the amount of $557 thousands has been allocated to the issuance of shares and accordingly recorded as a reduction of the share premium. As for the year ending December 31, 2022, an amount of $ 370 thousand was recognize as share-based compensation expense against liability (See note 14). The liability is included in current liabilities in other payables (see note 8). See also note 18 regarding subsequent events. .

Research and Development Expens

Research and Development Expenses	12 Months Ended
	Dec. 31, 2022
Disclosure Of Research And Development Expense Text Block Abstract
Research and development expenses	Note 11 — Research and development expenses For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Subcontractors and consultants $ 3,612 $ 628 $ 452 Share-based compensation 1,592 1,969 1,804 Salaries and social benefits (*) 1,212 447 227 Others - 38 12 $ 6,416 $ 3,082 $ 2,495

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
	Dec. 31, 2022
General and Administrative Expenses [Abstract]
General and Administrative Expenses	Note 12 — General and Administrative Expenses For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Professional services $ 1,085 $ 372 $ 49 Share-based compensation 3,513 1,849 257 Salaries and social benefits (*) 837 74 52 Insurance 1,174 68 14 Traveling abroad 165 50 8 Others 362 92 13 $ 7,136 $ 2,505 $ 393 (*) During 2022 and 2021 the Company paid to pension funds and to insurance companies an amount of $85 thousand and $14 thousand which are included in Company’s salary expenses under research and development and general and administrative expenses, respectively.

Finance Income, Net

Finance Income, Net	12 Months Ended
	Dec. 31, 2022
Disclosure Of Finance Income Cost Text Block Abstract
Finance Income, Net	Note 13 — Finance Income, net For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Finance Income: Revaluation of warrants $ 1,166 $ 2,732 $ - Deposit interest 91 - - Exchange rates - - 61 $ 1,257 $ 2,732 $ 61 Finance Expenses: Issuance costs $ - $ (1,152 ) $ - Exchange rates (23 ) (32 ) - Interest expenses on lease liability (15 ) - - Bank fees (7 ) (2 ) (1 ) $ (45 ) $ (1,186 ) $ (1 ) Total financing income, net $ 1,212 $ 1,546 $ 60

Related Parties Balances and Tr

Related Parties Balances and Transactions	12 Months Ended
	Dec. 31, 2022
Related Parties Balances and Transactions [Abstract]
Related Parties Balances and Transactions	Note 14 — Related Parties Balances and Transactions A. Balances with related parties: As of December 31, 2022 2021 U.S. dollars in thousands Other payables – Officers and Directors $ 475 $ 65 $ 475 $ 65 B. Transactions with related parties: For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Salary fees (1) $ 1,140 $ 257 $ 126 Directors consultancy fees (2) 310 29 28 Share based payment expense (refer to Note 9) 4,569 1,707 66 $ 6,019 $ 1,993 $ 220 (1) Number of related parties 3 3 1 (2) Number of directors 5 4 4 C. Transactions with related parties 1. On June 1, 2021, the Company signed an employee agreement with its Chief Financial Officer according to which the Company will pay a monthly fee for his services. In addition, as part of the agreement, Chief Financial Officer was granted with 21,000 options (refer to Note 10(7)). Under the employment agreement, it was agreed that to the extent that economical value of the Options at such time that the Company consummates it’s IPO (the “Options Valuation”) will be, in the aggregate, less than US$ 200 thousand, then the Company shall allocate to the Employee additional Options equal, in the aggregate, to the difference between the Options Valuation and US$ 200 thousand. 2. On October 31, 2021, the Company’s board of directors recommended that the shareholders approve, and on November 7, 2021 the Company’s shareholders approved, among others, the following: ● Compensation packages for the Company’s executive officers, consisting of (i) an annual base salary payable in cash and (ii) a target annual bonus based on a combination of Company performance and personal goals and (iii) share based compensation (refer to Note 10(9)). ● Compensation package for the chairman and other independent and external directors, consisting of (i) an annual retainer payable in cash, (ii) additional cash retainers for committee chairmanship and committee service, and (iii) share based compensation (refer to Note 10 (9)). ● On May 10 and June 21, 2022, the Company’s board of directors and shareholders, respectively, approved a bonus plan for 2022 for the Company’s officers. The bonus plan defined specified millstones (in fields of clinic trail progress, business developments and raise of money) which their achievements entitled the officers with different percentages out of fix amount of bonus. As detailed in the plan, such bonuses (if entitled) will be paid in cash or, if the Company has less than $6 million of cash and cash equivalents and deposits on December 31,2022, a number of ordinary shares of the Company with a value equal to the cash bonus amount to which the officer would otherwise have been entitled, valuing each ordinary share at the closing price of the Company’s shares on Nasdaq on December 31, 2022. Since the cash and cash equivalents and deposits on December 31,2022 is more than $6 million, the 2022 bonus will be paid in cash. Based on the goals achieved as of December 31, 2022, the Company recorded a share-based payment liability in the amount of $370 thousand which has been recorded as share based compensation expenses in the year ending December 31, 2022. See also note 18 regarding subsequent events.

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2022
Disclosure Of Earnings Per Share Text Block Abstract
Loss Per Share	Note 15 — Loss Per Share Basic loss per share is computed by dividing the loss for the period applicable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. For the years ended December 31, 2022, 2021 and 2020, all outstanding share options and warrants have been excluded from the calculation of the diluted net loss per share as all such securities are anti-dilutive for all years presented. The loss and the weighted average number of shares used in computing basic and diluted net loss per share is as follows (U.S. dollars in thousands, except share and per share data): For the year ended December 31, 2022 2021 2020 Numerator: Net loss applicable to shareholders of ordinary shares (in Thousands) (12,340 ) (4,041 ) (2,828 ) Denominator: Shares of ordinary share used in computing basic and diluted net loss per share 11,504,521 6,243,411 5,519,061 Net loss per share of ordinary share, basic and diluted (1.07 ) (0.65 ) (0.51 ) The calculation of basic loss per share was based on the loss attributable to the Company’s ordinary shareholders divided by a weighted average number of ordinary shares outstanding, calculated as follows: For the year ended December 31, 2022 2021 2020 Balance as at January 1 10,943,534 5,582,922 5,164,878 Effect of share options and warrants exercised 517,793 522,887 - Effect of SAFE conversion - 16,723 Effect of shares issued during the year 43,194 120,879 354,183 Weighted average number of ordinary shares used to calculate basic loss per share as at December 31 11,504,521 6,243,411 5,519,061

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Financial Instruments	Note 16 — Financial Instruments The Company has exposure to the following risks from its use of financial instruments: ● Credit risk ● Liquidity risk ● Market risk This note presents quantitative and qualitative information about the Company’s exposure to each of the above risks, and the Company’s objectives, policies and processes for measuring and managing risk. Credit risk The Company’s credit risk arises principally from the Company’s cash and deposits. Cash and cash equivalents and deposits The Company holds cash and deposits with banks and financial institutions and in the estimation of management, the credit risk for these financial instruments is low. Company’s short term bank deposits are for a periods of 6-12 months with annual interest rate of 2.3%-6.30%. Liquidity risk The cash surpluses held by the Company that are not required for financing its current activity, are invested in interest-bearing investment channels such as: short-term deposits. This investment channels are chosen by the Company’s managements based on future forecasts of the cash the Company will require in order to meet its liabilities. Cash flow forecasts are determined on an individual basis. The Company examines current forecasts of its liquidity requirements so as to make certain that there is sufficient cash for its operating needs. The following are the contractual maturities of financial liabilities at undiscounted amounts and based on the future rates forecasted at the reporting date: December 31, 2022 Carrying Contractual 6 months U.S. dollars in thousands Non-derivative financial liabilities Trade payables 498 498 498 Other payables 1,228 1,228 1,228 December 31, 2021 Carrying Contractual 6 months U.S. dollars in thousands Non-derivative financial liabilities Trade payables 39 39 39 Other payables 558 558 558 Market risk The Company is exposed to foreign exchange risk resulting from the exposure to different currencies, mainly the NIS. Foreign exchange risk arises on recognized assets and liabilities that are denominated in a foreign currency other than the functional currency. The Company acts to reduce the foreign exchange risk by managing an adequate part of the available liquid sources in or linked to the NIS. December 31, 2022 Foreign currency Dollar NIS Euro GBP Total U.S. dollars in thousands Financial assets and financial liabilities: Assets: Cash 3,309 229 4 1 3,543 Short term deposits 3,547 - - - 3,547 Other receivables 136 24 95 - 255 Restricted deposits - 36 - - 36 Non-current restricted deposit - 23 - - 23 Liabilities: Trade payables 450 36 - 12 498 Other payables 718 505 5 - 1,228 Long term lease liability - 147 - - 147 Liability in respect of warrants 218 - - - 218 Total net exposure in statement of financial position in respect of financial assets and financial liabilities 5,606 (376 ) 94 (11 ) 5,313 December 31, 2021 Foreign currency Dollar NIS Euro GBP Total U.S. dollars in thousands Financial assets and financial liabilities: Assets: Cash 10,359 693 4 7 11,063 Other receivables - 210 100 - 310 Restricted deposits - 39 - - 39 Liabilities: Trade payables 39 - - 39 Other payables 200 358 - - 558 Liability in respect of warrants 1,828 - - - 1,828 Total net exposure in statement of financial position in respect of financial assets and financial liabilities 8,292 584 104 7 8,987 Sensitivity analysis A change as of December 31, 2022 in the exchange rates of the following currencies against the dollar, as indicated below would have affected the measurement of financial instruments denominated in a foreign currency and would have increased (decreased) profit or loss and equity by the amounts shown below. This analysis is based on foreign currency exchange rate that the Company considered to be reasonably possible at the end of the reporting period. The analysis assumes that all other variables remain constant. The analysis was performed on the same basis for 2021. December 31, 2022 Increase Decrease Profit Equity Profit Equity U.S. dollars in thousands Change in the exchange rate of: 10% in the NIS (38 ) (38 ) 38 38 10% in the GBP (1 ) (1 ) 1 1 10% in the Euro 9 9 (9 ) (9 ) Change of 10% in deposit’s interest rate - - - - December 31, 2021 Increase Decrease Profit Equity Profit Equity U.S. dollars in thousands Change in the exchange rate of: 10% in the NIS 58 58 (58 ) (58 ) 10% in the GBP 1 1 (1 ) (1 ) 10% in the Euro 10 10 (10 ) (10 ) D. Fair value of financial instruments The carrying amounts of certain financial assets and liabilities, including cash, deposits, other receivables, trade payables and other payables are the same or proximate to their fair value. The fair value of the liability in respect to the warrants at December 31, 2022 and December 31, 2021 was determined according to the warrant price at the stock market (fair value measurement at level 1). The Company’s financial liabilities measured at fair value on a recurring basis, consisted of the following types of instruments as of the following dates: December 31, 2022 Description Fair value Level 1 Level 2 Level 3 Liability in respect of warrants $ 218 $ 218 $ - $ - December 31, 2021 Description Fair value Level 1 Level 2 Level 3 Liability in respect of warrants $ 1,828 $ 1,828 $ - $ - In March 2022, 645,000 warrants were exercised at a price per share of $6 (refer to Note 9(A)(h)). As of December 31, 2022, 1,355,000 warrants are still outstanding.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Disclosure Of Income Tax Text Block Abstract
Income Taxes	Note 17 — Income Taxes A. Details regarding the tax environment of the Company (1) Corporate tax rate The tax rate relevant to the Company in the years 2022, 2021 and 2020 was 23%. B. Unrecognized deferred tax assets As of December 31, 2022, the Company had carried forward losses for tax purposes in the amount of approximately $8,640 thousand. Under current tax regulation in Israel, tax losses do not expire. The Company has not recorded deferred tax assets with respect to carry forward losses nor in respect of other timing differences such as research and development expenses carried forward and other timing differences in the amount of approximately $4,200 thousand, because there is a low level of certainty that such losses or temporary deductible differences will be utilized in the foreseeable future. C. Tax assessments The Company has not received tax assessments since its inception date. D. The main reconciling item between the statutory tax rate of the Company and the effective tax rate is current year tax losses and benefits for which no deferred tax assets were created.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Disclosure of Events After Reporting Period Text Block [Abstract]
Subsequent events	Note 18 — Subsequent events a. On March 20, 2023 the Company’s board of directors, approved the following awards: ● The 2022 bonus plan grants for certain officers in the amount of $ 161 thousand (as described in Note 14(C) above), will be paid in the form of 132,040 RSUs, in lieu of cash. The RSUs will vest quarterly over two years with acceleration condition upon meeting certain milestones. ● A bonus for certain employees in the form of 100,000 RSU’s. The RSUs will vest on a quarterly basis over one year following the grant. ● In addition to the grants in accordance with the 2022 bonus plan mentioned above, additional amount of 137,844 RSUs will be granted to one officer. The RSUs will vest quarterly over two years with acceleration condition upon meeting certain milestones. ● In addition to the grants in accordance with the 2022 bonus plan mentioned above, an additional 30% of the annual bonus will be granted to the Company’s CEO. ● The grant of 160,000 RSUs to the directors of the Company. The RSUs will vest one year following the grant. This grant is subject to shareholders’ approval. ● Options to a consultant of the Company in the economic value of $22,500. The options have an exercise price of $1.82 per share. The options will vest monthly, over 9 months from grant date. The options expire 10 years after grant date.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Cash and cash equivalent	A. Cash and cash equivalent Cash equivalents are short-term, highly liquid investments that are readily convertible to cash with a maturity of three months or less at the date of acquisition, to be cash equivalents.
Short-term bank deposit	B. Short-term bank deposit Short-term bank deposits are deposits with maturities of more than three months and less than one year. As of December 31, 2022, the Company’s bank deposits are denominated mainly in U.S. dollars and bears yearly interest at weighted average rates of 2.3%-6.30%. Short-term bank deposits are presented at their cost, including accrued interest.
Property, plant and equipment	C. Property, plant and equipment (1) Recognition and measurement Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. Gain and loss on disposal of a property, plant and equipment item is determined by comparing the net proceeds from disposal with the carrying amount of the asset, and is recognized in profit or loss. (2) Subsequent costs The cost of replacing property, plant and equipment and other subsequent expenses is capitalized if it is probable that the future economic benefits associated with them will flow to the Company and their cost can be measured reliably. (3) Depreciation Depreciation is a systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount is the cost of the asset, or other amount substituted for cost, less its residual value. An asset is depreciated from the date it is ready for use, meaning the date it reaches the location and condition required for it to operate in the manner intended by management. Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives of each part of the property, plant and equipment, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. Annual depreciation rates are: % Computers and peripherals and equipment 33 Office furniture and equipment 7 – 15 Leasehold improvements The shorter of the lease term and the useful life Depreciation methods, useful lives and residual values are reviewed at the end of each reporting year and adjusted if appropriate.
Financial instruments	D. Financial instruments (1) Non-derivative financial assets Initial recognition and measurement of financial assets The Company initially recognizes receivables and debt instruments issued on the date that they are created. All other financial assets are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. A financial asset is initially measured at fair value plus transaction costs that are directly attributable to the acquisition or issuance of the financial asset. Derecognition of financial assets Financial assets are derecognized when the contractual rights of the Company to the cash flows from the asset expire, or the Company transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset were transferred. When the Company retains substantially all of the risks and rewards of ownership of the financial asset, it continues to recognize the financial asset. Classification of financial assets into categories and the accounting treatment of each category Financial assets are classified at initial recognition to one of the following measurement categories: amortized cost; fair value through other comprehensive income – investments in debt instruments; fair value through other comprehensive income – investments in equity instruments; or fair value through profit or loss. Financial assets are not reclassified in subsequent periods unless, and only if, the Company changes its business model for the management of financial debt assets, in which case the affected financial debt assets are reclassified at the beginning of the period following the change in the business model. A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated at fair value through profit or loss: - It is held within a business model whose objective is to hold assets so as to collect contractual cash flows; and - The contractual terms of the financial asset give rise to cash flows representing solely payments of principal and interest on the principal amount outstanding on specified dates. The Company has balances of other receivables and deposits that are held within a business model whose objective is collecting contractual cash flows. The contractual cash flows of these financial assets represent solely payments of principal and interest that reflects consideration for the time value of money and the credit risk. Accordingly, these financial assets are measured at amortized cost. Subsequent measurement and gains and losses Financial assets at amortized cost These assets are subsequently measured at amortized cost using the effective interest method. The amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss. (2) Non-derivative financial liabilities Non-derivative financial liabilities include finance lease liabilities, trade and other payables. Initial recognition of financial liabilities Financial liabilities are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. Subsequent measurement of financial liabilities Financial liabilities are recognized initially at fair value less any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method. Transaction costs directly attributable to an expected issuance of an instrument that will be classified as a financial liability are recognized as an asset in the framework of deferred expenses in the consolidated statement of financial position. These transaction costs are deducted from the financial liability upon its initial recognition or are amortized as financing expenses in the statement of profit or loss and when the issuance is no longer expected to occur. Derecognition of financial liabilities Financial liabilities are derecognized when the obligation of the Company, as specified in the agreement, expires or when it is discharged or cancelled. Offset of financial instruments Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, and only when, the Company currently has a legal right to offset the amounts and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously. (3) Derivative financial liabilities Measurement of derivative financial instruments Derivatives are recognized initially at fair value. Attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are recognized in profit or loss, as financing income or expense. (4) Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of the shares are recognized as a deduction from equity. Issuance of parcel of securities The consideration received from the issuance of a parcel of securities is attributed initially to financial liabilities that are measured each period at fair value through profit or loss, and then to financial liabilities that are measured only upon initial recognition at fair value. The remaining amount is the value of the equity component. Direct issuance costs are attributed to the specific securities in respect of which they were incurred, whereas joint issuance costs are attributed to the securities on a proportionate basis according to the allocation of the consideration from the issuance of the parcel, as described above.
Research and Development	E. Research and Development Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss when incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditures, including patent registration costs, are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. As of December 31, 2022, no development expenditures have met the recognition criteria and thus the Company expensed all of its development expenditures as incurred.
Impairment of non-financial assets	F. Impairment of non-financial assets Assets that are subject to depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use. For the purposes of assessing impairment, assets are grouped together into the smallest group of assets that generates separately identifiable cash flows (cash-generating units). The carrying amounts of the Company’s non-financial assets reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated.
Employee benefits	G. Employee benefits (1) Post-employment benefits The Company’s liability for severance pay for its employees is calculated pursuant to Israeli Severance Pay Law (1963) (the “Severance Pay Law”). The Company’s liability is covered by monthly deposits with severance pay funds and insurance policies. For all of the Company’s employees, the payments to pension funds and to insurance companies exempt the Company from any obligation towards its employees, in accordance with Section 14 of the Severance Pay Law, which is accounted for as a defined contribution plan. Accumulated amounts in pension funds and in insurance companies are not under the Company’s control or management and, accordingly, neither those amounts nor the corresponding accrual for severance pay are presented in the consolidated statements of financial position. A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognized as an expense in profit or loss in the periods during which related services are rendered by employees. Contributions to a defined contribution plan that are due more than 12 months after the end of the period in which the employees render the service are discounted to their present value. The Company has a defined contribution plan in respect of the Company’s liability to pay the savings component of provident funds and in respect of those of its employees who are subject to Section 14 of the Severance Pay Law – 1963. (2) Share based payment The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at the grant date. The fair value is determined using an acceptable option pricing model. As for other service providers, the cost of each transactions is measured at the fair value of the goods or services received as consideration for equity instruments. In cases where the fair value of the goods or services received as consideration for equity instruments cannot be measured, such goods or services are measured by reference to the fair value of the equity instruments granted. The cost of equity-settled transactions is recognized in profit or loss, together with a corresponding increase in equity, during the period in which the performance and/or service conditions are satisfied, ending on the date on which the relevant employees become fully entitled to the award (the “vesting period”). The cumulative expense recognized for equity-settled transactions at the end of each reporting period until the vesting date reflects the extent to which the vesting period has expired and the Company’s best estimate of the number of equity instruments that will ultimately vest. The expense or income recognized in profit or loss represents the change between the cumulative expense recognized at the end of the reporting period and the cumulative expense recognized at the end of the previous reporting period. No expense is recognized for awards that do not ultimately vest, except for awards where vesting is conditional upon a market condition, which are treated as vested irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied. If the Company modifies the conditions on which equity-instruments were granted, an additional expense is recognized for any modification that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee/other service provider at the modification date.
Loss per share	H. Loss per share The Company presents basic and diluted loss per share for its ordinary shares. Basic loss per share is calculated by dividing the loss attributable to holders of ordinary shares of the Company by the weighted average number of ordinary shares outstanding during the year. Diluted loss per share is determined by adjusting the loss attributable to holders of ordinary shares of the Company and the weighted average number of ordinary shares outstanding, for the effects of all dilutive potential ordinary shares.
Provisions	I. Provisions A provision is recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. When the Company expects part or all of the expense to be reimbursed, for example under an insurance contract, the reimbursement is recognized as a separate asset but only when the reimbursement is virtually certain. The expense is recognized in the statement of profit or loss net of any reimbursement.
Income tax	J. Income tax Income tax includes current and deferred tax. Current tax is the expected tax payable (or receivable) on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date. A provision for uncertain tax positions, or reduction in deferred tax asset, is recognized when it is more probable than not that the Company will have to use its economic resources to pay the obligation. Deferred tax is recognized for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. A deferred tax asset is recognized for unused tax losses, tax benefits and deductible temporary differences, to the extent that it is probable that there will be future taxable profits against which such tax benefits can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. As of December 31, 2022, no deferred tax assets have been recorded since it is not probable that the Company will have future taxable income against which any tax losses, benefits or deductible temporary differences can be utilized.
Financing income and expenses	K. Financing income and expenses Financing income includes interest income and foreign currency gains or losses and revaluation of liability measured in fair value through profit or loss. Interest income is recognized as it accrues using the effective interest method. Financing expense includes mainly bank charges, interest of lease liability and foreign currency losses. Foreign currency gains and losses on financial assets and financial liabilities are reported on a net basis as either financing income or financing expenses, depending on whether foreign currency movements are in a net gain or net loss position. Interest income or expense is recognized using the effective interest method. Generally, in calculating interest income and expense, the effective interest rate is applied to the gross carrying amount of the financial asset or to the amortized cost of the financial liability, as applicable.
Leases	L. Leases During the reporting period, International Financial Reporting Standard 16, Leases (hereinafter: “IFRS 16” or “the standard”) become applicable to the Company’s consolidated financial statements. In accordance with IFRS 16, the Company recognizes a right-of-use asset and a lease liability at the commencement of the lease contract for all the leases in which the Company has a right to control identified assets for a specified period of time, other than exceptions specified in the standard. Accordingly, the Company recognizes depreciation and amortization expenses in respect of a right-of-use asset, tests a right-of-use asset for impairment in accordance with IAS 36 and recognizes financing expenses on a lease liability. Therefore, as from the date of January 1, 2022, lease payments relating to assets leased under an operating lease, which were presented as part of general and administrative expenses in the income statement, are capitalized to assets and written down as depreciation and amortization expenses. On January 1, 2022, as a result of entering into a new lease agreement, the Company recognized a liability at the present value of the balance of future lease payments discounted at its incremental borrowing rate at that date calculated according to the average duration of the lease period which was 6% basis, and concurrently recognized a right-of-use asset at the same amount of the liability. Furthermore, the Company apply the following expedients: Applying the practical expedient regarding the recognition and measurement of short-term leases, for both leases that end within 12 months from the date of initial application and leases for a period of up to 12 months from the date of their commencement for all groups of underlying assets to which the right-of-use relates; Presented hereunder are the main accounting policies following the application of IFRS 16 : Contracts that award the Company control over the use of a leased asset for a period of time in exchange for consideration, are accounted for as leases. Upon initial recognition, the Company recognizes a liability at the present value of the balance of future lease payments, and concurrently recognizes a right-of-use asset at the same amount of the lease liability, adjusted for any prepaid or accrued lease payments, plus initial direct costs incurred in respect of the lease. Subsequent to initial recognition, the right-of-use asset is accounted for using the cost model, and depreciated over the shorter of the lease term or useful life of the asset, which is 4 years. The lease term The lease term is the non-cancellable period of the lease plus periods covered by an extension or termination option if it is reasonably certain that the lessee will or will not exercise the option, respectively. Variable lease payments Variable lease payments that depend on an index or a rate, are initially measured using the index or rate existing at the commencement of the lease and are included in the measurement of the lease liability. When the cash flows of future lease payments change as the result of a change in an index or a rate, the balance of the liability is adjusted against the right-of-use asset. Other variable lease payments that are not included in the measurement of the lease liability are recognized in profit or loss in the period in which the event or condition that triggers payment occurs. In 2022 and 2021 the effect of an increase in index were immaterial and as such the Company didn’t update the balance of the lease liability against the right-of-use asset.
Subsidiary	M. Subsidiary Subsidiary is an entity controlled by the Company. The financial statements of subsidiary are included in the consolidated financial statements from the date that control commences until the date that control is lost. Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements.

Basis of Preparation (Tables)

Basis of Preparation (Tables)	12 Months Ended
	Dec. 31, 2022
Basis of Preparation [Abstract]
Schedule of regarding the exchange rate of the New Israeli Shekel	Euro GBP NIS December 31, 2022 1.07 1.20 0.28 December 31, 2021 1.13 1.35 0.32 December 31, 2020 1.22 1.36 0.31 Change in percentages: Year ended December 31, 2022 (5.3 ) (11.1 ) (12.5 ) Year ended December 31, 2021 (7.3 ) (0.73 ) 3.2 Year ended December 31, 2020 9.3 3.5 7.5

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies [Abstract]
Schedule of annual depreciation rates	% Computers and peripherals and equipment 33 Office furniture and equipment 7 – 15 Leasehold improvements The shorter of the lease term and the useful life

Cash and cash equivalent (Table

Cash and cash equivalent (Tables)	12 Months Ended
	Dec. 31, 2022
Cash [Abstract]
Schedule of cash and cash equivalent	December 31, December 31, U.S. dollars in thousands Denominated in NIS $ 229 $ 693 Denominated in USD * 3,309 10,359 Denominated in EUR 1 4 Denominated in GBP 4 7 $ 3,543 $ 11,063 (*) Including short term bank deposit for a period of 1-2 months at an interest rate of 4.5%-6.0%.

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Trade And Other Receivables Text Block Abstract
Schedule of other receivables	December 31, December 31, U.S. dollars in thousands Government agencies $ 24 $ 102 Prepaid expenses 124 132 Other 107 76 $ 255 $ 310

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Property Plant And Equipment Text Block Abstract
Schedule of property, plant and equipment, net	Computers and Office Leasehold Total U.S. dollars in thousands Cost: Balance at January 1, 2022 $ 8 $ 16 $ - $ 24 Purchases during the year 58 9 3 70 Balance at December 31, 2022 66 25 3 94 Accumulated depreciation: Balance at January 1, 2022 4 1 - 5 Depreciation during the year 10 2 - 12 Balance at December 31, 2022 14 3 - 17 Depreciated cost at December 31, 2022 $ 52 $ 22 $ 3 $ 77 Computers and Office Leasehold Total U.S. dollars in thousands Cost: Balance at January 1, 2021 $ 5 $ 2 $ 9 $ 16 Purchases during the year 3 14 - 17 Disposals during the year - - (9 ) (9 ) Balance at December 31, 2021 8 16 - 24 Accumulated depreciation: Balance at January 1, 2021 2 (* ) 1 3 Depreciation during the year 2 1 - 3 Disposals during the year - - (1 ) (1 ) Balance at December 31, 2021 4 1 - 5 Depreciated cost at December 31, 2021 $ 4 $ 15 $ - $ 19 (*) less than 1 thousand

Lease (Tables)

Lease (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Leases Text Block [Abstract]
Schedule of amount of carrying amounts of right-of-use assets and movement	December 31, U.S. dollars Balance as of January 1, 2022 $ - Initial recognition 306 Depreciation on right-of-use-assets (77 ) Balance as of December 31, 2022 $ 229
Schedule of maturity analysis of company’s lease liabilities	December 31, U.S. dollars Less than one year $ 64 Two to four years 147 Total $ 211 Current maturities of lease liability $ 64 Long-term lease liability $ 147
Schedule of weighted average remaining lease terms and discount rate	December 31, Lease term (years) 3 Weighted average discount rate 6 %
Schedule of amounts recognized in profit or loss	December 31, U.S. dollars Interest expenses on lease liability 15 Amortization of right-of-use-assets 77 Total 92
Schedule of lease payments	Fixed payments U.S. dollars Lease payments $ 79
Schedule of cash flows	Year ended U.S. dollars Repayment of lease liability $ 79

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
	Dec. 31, 2022
Other payables [Abstract]
Schedule of other payables	December 31, 2022 2021 U.S. dollars Employees and payroll accruals (*) $ 751 $ 115 Short term lease liability 64 - Accrued expenses 413 443 $ 1,228 $ 558 (*) includes share-based payment compensation liability of $ 370 thousand. See note 14.

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Share Capital Reserves and Other Equity Interest Text Block [Abstract]
Schedule of share capital	Number of shares Authorized Issued and Authorized Issued and Ordinary shares of no par value 60,000,000 11,781,963 60,000,000 10,943,534
Schedule of summarizes the movement in share capital	Ordinary shares 2022 2021 Issued and paid-in share capital as at January 1 10,943,534 5,582,922 Issued for services during the period 85,449 - Vested RSU 107,980 - Issued for cash during the period - 2,000,000 Exercise of share warrants and options during the year 645,000 3,083,940 Conversion of SAFE instruments - 276,672 Issued and paid-in share capital as at December 31 11,781,963 10,943,534

Share Based Payment (Tables)

Share Based Payment (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Share Based Payment Arrangements [Abstract]
Schedule of fair value of the options granted	2022 2021 2020 Expected volatility 93.51% - 93.79% 91.60%-95.01% 94.00% Exercise price 1.43-3.97 0.03-5.33 0.03 Share price (1) 1.43 – 3.97 3.72-18.65 1.06 Risk-free interest rate 2.12% - 3.24% 1.42%-1.81% 1% Dividend yield 0 0 0 Expected life (years) 10 10 10 2022 2021 2020 Expected volatility 93.48%-94.91% 89.92%-97.18% 87.05%-93.98% Exercise price 1.67-2.18 0.03-1.67 0.03-1.44 Share price (1) 1.22-3.97 2.46-18.67 1.06-6.96 Risk-free interest rate 1.91%-4.03 % 1.25%-1.72 % 0.21%-1.95% Dividend yield 0 0 0 Expected life (years) 10 6.15-10 3-10 (1) Share price for options granted during January 2019 - September 2020 was determined based on the implied share price in recent capital raising and for grants after that date, in light of significant achievements in clinical trials and absence of recent fundraising reflecting embodying the said achievements, was calculated using discounted cash flows model, with the following assumptions: projected revenues, projected operating expenses, projected EBITDA margin, projected taxes on income, weighted-average cost of capital of 30%. From October 2021 to December 2021, the Company determined its value based on two scenarios: a stay private scenario (which included a private M&A transaction) and an IPO scenario. The DCF method was used to determine the Company’s value for the stay private scenario and for the IPO scenario, the value was determined based on underwriters’ indication for the possible range of the share price in the anticipated IPO. The Hybrid Method was utilized to allocate the Company’s value appropriately to determine the fair value of its ordinary shares. The Hybrid Method considered the following future liquidity event scenarios: (1) a stay private scenario (which included a private M&A transaction) and (2) an IPO scenario applying a probability weighting of 60% and 40% to the stay private and the IPO scenarios, respectively, after considering the Company’s stage of development, the stage of IPO discussions and potential volatility in the market. From December 2021, following the Company’s IPO, the share price is based on its market value.
Schedule of fair value of the underwriters warrants granted	Expected volatility 90.59 % Exercise price $ 7.5 Share price (1) $ 3.72 Risk-free interest rate 1.23 % Dividend yield 0 Expected life 5
Schedule of summarizes the share option activity	Number of Weighted Options outstanding at January 1, 2022 634,500 $ 2.25 Granted 589,000 1.98 Forfeited (63,000 ) 1.26 Options outstanding at December 31, 2022 1,160,500 $ 2.16 Exercisable at December 31, 2022 424,000 $ 1.64 Number of Weighted Options outstanding at January 1, 2021 1,476,570 $ 0.08 Granted 424,500 $ 3.28 Expired (20,130 ) 0.03 Exercised (1,246,440 ) 0.07 Options outstanding at December 31, 2021 634,500 $ 2.25 Exercisable at December 31, 2021 231,749 0.47
Schedule of share-based expense recognized in the statements of income	For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Share-based compensation expense – Research and development $ 1,592 $ 1,969 $ 1,804 Share-based compensation expense – General and administrative 3,513 1,849 257 Share-based compensation expense – Finance expenses - 341 - $ 5,105 $ 4,159 $ 2,061

Research and Development Expe_2

Research and Development Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Research And Development Expense Text Block Abstract
Schedule of research and development expenses	For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Subcontractors and consultants $ 3,612 $ 628 $ 452 Share-based compensation 1,592 1,969 1,804 Salaries and social benefits (*) 1,212 447 227 Others - 38 12 $ 6,416 $ 3,082 $ 2,495

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
General and Administrative Expenses [Abstract]
Schedule of general and administrative expenses	For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Professional services $ 1,085 $ 372 $ 49 Share-based compensation 3,513 1,849 257 Salaries and social benefits (*) 837 74 52 Insurance 1,174 68 14 Traveling abroad 165 50 8 Others 362 92 13 $ 7,136 $ 2,505 $ 393 (*) During 2022 and 2021 the Company paid to pension funds and to insurance companies an amount of $85 thousand and $14 thousand which are included in Company’s salary expenses under research and development and general and administrative expenses, respectively.

Finance Income, Net (Tables)

Finance Income, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Finance Income Cost Text Block Abstract
Schedule of finance income, net	For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Finance Income: Revaluation of warrants $ 1,166 $ 2,732 $ - Deposit interest 91 - - Exchange rates - - 61 $ 1,257 $ 2,732 $ 61 Finance Expenses: Issuance costs $ - $ (1,152 ) $ - Exchange rates (23 ) (32 ) - Interest expenses on lease liability (15 ) - - Bank fees (7 ) (2 ) (1 ) $ (45 ) $ (1,186 ) $ (1 ) Total financing income, net $ 1,212 $ 1,546 $ 60

Related Parties Balances and _2

Related Parties Balances and Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Parties Balances and Transactions [Abstract]
Schedule of balances with related parties	As of December 31, 2022 2021 U.S. dollars in thousands Other payables – Officers and Directors $ 475 $ 65 $ 475 $ 65
Schedule of transactions with related parties	For the year ended December 31, 2022 2021 2020 U.S. dollars in thousands Salary fees (1) $ 1,140 $ 257 $ 126 Directors consultancy fees (2) 310 29 28 Share based payment expense (refer to Note 9) 4,569 1,707 66 $ 6,019 $ 1,993 $ 220 (1) Number of related parties 3 3 1 (2) Number of directors 5 4 4

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Earnings Per Share Text Block Abstract
Schedule of computing basic and diluted net loss per share	For the year ended December 31, 2022 2021 2020 Numerator: Net loss applicable to shareholders of ordinary shares (in Thousands) (12,340 ) (4,041 ) (2,828 ) Denominator: Shares of ordinary share used in computing basic and diluted net loss per share 11,504,521 6,243,411 5,519,061 Net loss per share of ordinary share, basic and diluted (1.07 ) (0.65 ) (0.51 )
Schedule of weighted average number of ordinary shares outstanding	For the year ended December 31, 2022 2021 2020 Balance as at January 1 10,943,534 5,582,922 5,164,878 Effect of share options and warrants exercised 517,793 522,887 - Effect of SAFE conversion - 16,723 Effect of shares issued during the year 43,194 120,879 354,183 Weighted average number of ordinary shares used to calculate basic loss per share as at December 31 11,504,521 6,243,411 5,519,061

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Schedule of contractual maturities of financial liabilities at undiscounted amounts	December 31, 2022 Carrying Contractual 6 months U.S. dollars in thousands Non-derivative financial liabilities Trade payables 498 498 498 Other payables 1,228 1,228 1,228 December 31, 2021 Carrying Contractual 6 months U.S. dollars in thousands Non-derivative financial liabilities Trade payables 39 39 39 Other payables 558 558 558
Schedule of acts to reduce the foreign exchange risk	December 31, 2022 Foreign currency Dollar NIS Euro GBP Total U.S. dollars in thousands Financial assets and financial liabilities: Assets: Cash 3,309 229 4 1 3,543 Short term deposits 3,547 - - - 3,547 Other receivables 136 24 95 - 255 Restricted deposits - 36 - - 36 Non-current restricted deposit - 23 - - 23 Liabilities: Trade payables 450 36 - 12 498 Other payables 718 505 5 - 1,228 Long term lease liability - 147 - - 147 Liability in respect of warrants 218 - - - 218 Total net exposure in statement of financial position in respect of financial assets and financial liabilities 5,606 (376 ) 94 (11 ) 5,313 December 31, 2021 Foreign currency Dollar NIS Euro GBP Total U.S. dollars in thousands Financial assets and financial liabilities: Assets: Cash 10,359 693 4 7 11,063 Other receivables - 210 100 - 310 Restricted deposits - 39 - - 39 Liabilities: Trade payables 39 - - 39 Other payables 200 358 - - 558 Liability in respect of warrants 1,828 - - - 1,828 Total net exposure in statement of financial position in respect of financial assets and financial liabilities 8,292 584 104 7 8,987
Schedule of analysis is based on foreign currency exchange rate	December 31, 2022 Increase Decrease Profit Equity Profit Equity U.S. dollars in thousands Change in the exchange rate of: 10% in the NIS (38 ) (38 ) 38 38 10% in the GBP (1 ) (1 ) 1 1 10% in the Euro 9 9 (9 ) (9 ) Change of 10% in deposit’s interest rate - - - - December 31, 2021 Increase Decrease Profit Equity Profit Equity U.S. dollars in thousands Change in the exchange rate of: 10% in the NIS 58 58 (58 ) (58 ) 10% in the GBP 1 1 (1 ) (1 ) 10% in the Euro 10 10 (10 ) (10 )
Schedule of s financial liabilities measured at fair value on a recurring basis	December 31, 2022 Description Fair value Level 1 Level 2 Level 3 Liability in respect of warrants $ 218 $ 218 $ - $ - December 31, 2021 Description Fair value Level 1 Level 2 Level 3 Liability in respect of warrants $ 1,828 $ 1,828 $ - $ -

Basis of Preparation (Details)

Basis of Preparation (Details) - Schedule of regarding the exchange rate of the New Israeli Shekel	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Euro [Member]
Basis of Preparation (Details) - Schedule of regarding the exchange rate of the New Israeli Shekel [Line Items]
Exchange rate	1.07	1.13	1.22
Change in percentages exchange rate	(5.3)	(7.3)	9.3
GBP [Member]
Basis of Preparation (Details) - Schedule of regarding the exchange rate of the New Israeli Shekel [Line Items]
Exchange rate	1.2	1.35	1.36
Change in percentages exchange rate	(11.1)	(0.73)	3.5
NIS [Member]
Basis of Preparation (Details) - Schedule of regarding the exchange rate of the New Israeli Shekel [Line Items]
Exchange rate	0.28	0.32	0.31
Change in percentages exchange rate	(12.5)	3.2	7.5

Significant Accounting Polici_3

Significant Accounting Policies (Details)		12 Months Ended
	Jan. 02, 2022	Dec. 31, 2022
Significant Accounting Policies (Details) [Line Items]
Lease percentage	6%
Lease term		4 years
Bottom of Range [Member]
Significant Accounting Policies (Details) [Line Items]
Maturities		3 months
Weighted average rate		2.30%
Top of Range [Member]
Significant Accounting Policies (Details) [Line Items]
Maturities		1 year
Weighted average rate		6.30%

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of annual depreciation rates	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies (Details) - Schedule of annual depreciation rates [Line Items]
Computers and peripherals and equipment	33%
Leasehold improvements	The shorter of the lease term and the useful life
Bottom of Range [Member]
Significant Accounting Policies (Details) - Schedule of annual depreciation rates [Line Items]
Office furniture and equipment	7%
Top of Range [Member]
Significant Accounting Policies (Details) - Schedule of annual depreciation rates [Line Items]
Office furniture and equipment	15%

Cash and cash equivalent (Detai

Cash and cash equivalent (Details) - Schedule of cash and cash equivalent - USD ($) $ in Thousands	Dec. 31, 2022		Dec. 31, 2021
Cash and cash equivalent (Details) - Schedule of cash and cash equivalent [Line Items]
Denominated	$ 3,543		$ 11,063
NIS [Member]
Cash and cash equivalent (Details) - Schedule of cash and cash equivalent [Line Items]
Denominated	229		693
USD [Member]
Cash and cash equivalent (Details) - Schedule of cash and cash equivalent [Line Items]
Denominated	3,309	[1]	10,359
EUR [Member]
Cash and cash equivalent (Details) - Schedule of cash and cash equivalent [Line Items]
Denominated	1		4
GBP [Member]
Cash and cash equivalent (Details) - Schedule of cash and cash equivalent [Line Items]
Denominated	$ 4		$ 7
[1]Including short term bank deposit for a period of 1-2 months at an interest rate of 4.5%-6.0%.

Other Receivables (Details) - S

Other Receivables (Details) - Schedule of other receivables - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of other receivables [Abstract]
Government agencies	$ 24	$ 102
Prepaid expenses	124	132
Other	107	76
Total other receivables	$ 255	$ 310

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment, net - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment, net [Line Items]
Balance at beginning balance, Cost	$ 24	$ 16
Purchases during the year	70	17
Disposals during the year, Cost		(9)
Balance at ending balance, Cost	94	24
Balance at beginning balance, Accumulated depreciation	5	3
Depreciation during the year	12	3
Disposals during the year, Accumulated depreciation		(1)
Balance at ending balance, Accumulated depreciation	17	5
Depreciated cost	77	19
Computers and peripherals and equipment [Member]
Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment, net [Line Items]
Balance at beginning balance, Cost	8	5
Purchases during the year	58	3
Disposals during the year, Cost
Balance at ending balance, Cost	66	8
Balance at beginning balance, Accumulated depreciation	4	2
Depreciation during the year	10	2
Disposals during the year, Accumulated depreciation
Balance at ending balance, Accumulated depreciation	14	4
Depreciated cost	52	4
Office furniture and equipment [Member]
Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment, net [Line Items]
Balance at beginning balance, Cost	16	2
Purchases during the year	9	14
Disposals during the year, Cost
Balance at ending balance, Cost	25	16
Balance at beginning balance, Accumulated depreciation	1		[1]
Depreciation during the year	2	1
Disposals during the year, Accumulated depreciation
Balance at ending balance, Accumulated depreciation	3	1
Depreciated cost	22	15
Leasehold improvements [Member]
Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment, net [Line Items]
Balance at beginning balance, Cost		9
Purchases during the year	3
Disposals during the year, Cost		(9)
Balance at ending balance, Cost	3
Balance at beginning balance, Accumulated depreciation		1
Depreciation during the year
Disposals during the year, Accumulated depreciation		(1)
Balance at ending balance, Accumulated depreciation
Depreciated cost	$ 3
[1] less than 1 thousand

Lease (Details)

Lease (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Disclosure of Leases Text Block [Abstract]
Monthly rent payments	$ 7
Right-of-use asset	$ 306

Lease (Details) - Schedule of a

Lease (Details) - Schedule of amount of carrying amounts of right-of-use assets and movement $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule of Amount of Carrying Amounts of Right of Use Assets and Movement [Abstract]
Balance as of beginning balance
Initial recognition	306
Depreciation on right-of-use-assets	(77)
Balance as of ending balance	$ 229

Lease (Details) - Schedule of m

Lease (Details) - Schedule of maturity analysis of company’s lease liabilities $ in Thousands	Dec. 31, 2022 USD ($)
Schedule of Maturity Analysis of Companys Lease Liabilities [Abstract]
Less than one year	$ 64
Two to four years	147
Total	211
Current maturities of lease liability	64
Long-term lease liability	$ 147

Lease (Details) - Schedule of w

Lease (Details) - Schedule of weighted average remaining lease terms and discount rate	12 Months Ended
	Dec. 31, 2022
Schedule of Weighted Average Remaining Lease Terms and Discount Rate [Abstract]
Lease term (years)	3 years
Weighted average discount rate	6%

Lease (Details) - Schedule of_2

Lease (Details) - Schedule of amounts recognized in profit or loss $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule of Amounts Recognized in Profit or Loss [Abstract]
Interest expenses on lease liability	$ 15
Amortization of right-of-use-assets	77
Total	$ 92

Lease (Details) - Schedule of l

Lease (Details) - Schedule of lease payments $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule of Lease Payments [Abstract]
Lease payments	$ 79

Lease (Details) - Schedule of c

Lease (Details) - Schedule of cash flows $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule of Cash Flows [Abstract]
Repayment of lease liability	$ 79

Other Payables (Details)

Other Payables (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Other payables [Abstract]
Share-based payment compensation liability	$ 370

Other Payables (Details) - Sche

Other Payables (Details) - Schedule of other payables - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Schedule of Other Payables [Abstract]
Employees and payroll accruals	[1]	$ 751	$ 115
Short term lease liability		64
Accrued expenses		413	443
Total other payables		$ 1,228	$ 558
[1]includes share-based payment compensation liability of $ 370 thousand. See note 14.

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended			12 Months Ended
	Mar. 31, 2022	Oct. 31, 2021	May 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Share Capital Reserves and Other Equity Interest Text Block [Abstract]
Share purchase agreement, description				a.In February 2020, the Company entered into a second crowd-funding transaction in which the Company issued 370,356 ordinary shares to 536 different investors for total net consideration of $447 thousand (net of $52 thousand issuance cost).   b. In April 2020, the Company entered into a third crowd-funding transaction in which the Company issued 47,688 shares to 161 different investors for total net consideration of $61 thousand (net of $8 thousand issuance cost).     c. In February, May, June and July 2021, the Company entered into Simple Agreements for Future Equity (each, a “SAFE”) with four separate investors for aggregate proceeds of $800 thousand. Pursuant to the terms of each SAFE, upon consummation of an equity financing, the Company will issue to each investor the number of ordinary shares equal to the purchase amount divided by the SAFE price, which is defined as the price per share equal to 80% of the equity financing valuation (to be no less than $25,000 thousand). The SAFE Agreements also provide the investor the right to automatically receive ordinary shares in the case of a liquidity event, defined as a change of control event or an initial public offering. In the case of a liquidity event the investors are entitled to the number of ordinary shares equal to the investment amount divided by the liquidity price. The liquidity price is defined as the price per share equal to the Company’s valuation at the time of the liquidity event, multiplied by 80%, and divided by the Company’s capitalization (to be no less than $25,000 thousand). In December 2021, as part of Company’s initial public offering (“IPO”) (as described in Note 9g below), the SAFEs were converted at a price per share of $2.892 into 276,672 ordinary shares. For accounting purposes, the SAFE instrument was classified under shareholders’ equity.
Exercise price per share (in Dollars per share)						$ 0.67
Warrants, description				In August and September 2021 after the said assignments, the Company received warrant exercise notices of 1,837,500 warrants, out of the total 2,130,000 warrants outstanding at that time. The other 292,500 warrants that were not exercised were waived by their owners. As a result of the said exercises, the Company received aggregate proceeds of $1,225 thousand.
Number of ordinary shares (in Shares)		285,000	285,000		2,000,000
Gross proceed		$ 10	$ 10
Aggregate share amount (in Shares)		961,440
Proceeds from options exercise		$ 76
Other receivables				$ 47
Shares issued (in Shares)					2,000,000
Tradable warrants (in Shares)					2,000,000
Warrants exercise price per share (in Dollars per share)	$ 6				$ 6
Tradable warrants term					5 years
Total gross consideration					$ 12,000
Warrants based on fair value					4,560
Equity component amount					7,440
Issuance of cost amount					$ 2,136
Issuance of cost description					An amount of $812 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $1,324 thousand have been recorded in equity as a reduction of the share premium. As part of the IPO, the Company also recognized share-based issuance costs of $898 thousand which were allocated in the same proportion as the allocation of the gross proceeds from the IPO, accordingly an amount of $341 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $557 thousand have been recorded in equity as a reduction of the share premium (refer also to Note 10(12)).
Net proceeds from offering				$ 9,864
Exercise of underwriter’s option (in Dollars per share)				$ 3
Warrant amount received	$ 3,870
Warrants share (in Shares)	645,000
Ordinary shares voting right, description				Each ordinary share is entitled to one vote.

Shareholders' Equity (Details)

Shareholders' Equity (Details) - Schedule of share capital - shares	Dec. 31, 2022	Dec. 31, 2021
Schedule of Share Capital [Abstract]
Number of shares Authorized	60,000,000	60,000,000
Number of shares Issued and paid	11,781,963	10,943,534

Shareholders' Equity (Details_2

Shareholders' Equity (Details) - Schedule of summarizes the movement in share capital - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Summarizes the Movement in Share Capital [Abstract]
Issued and paid-in share capital as at January 1	10,943,534	5,582,922
Issued for services during the period	85,449
Vested RSU	107,980
Issued for cash during the period		2,000,000
Exercise of share warrants and options during the year	645,000	3,083,940
Conversion of SAFE instruments		276,672
Issued and paid-in share capital as at December 31	11,781,963	10,943,534

Share Based Payment (Details)

Share Based Payment (Details)

1 Months Ended

12 Months Ended

Mar. 10, 2022 $ / shares shares

Jan. 11, 2022 USD ($) shares

Jan. 10, 2022 USD ($) shares

Dec. 13, 2021 shares

Dec. 09, 2021

Dec. 16, 2018

Oct. 31, 2022 shares

Aug. 31, 2022 $ / shares shares

Jul. 31, 2022 $ / shares shares

Mar. 31, 2022 $ / shares shares

Jan. 25, 2022 $ / shares shares

Oct. 31, 2021 $ / shares shares

Aug. 31, 2021 $ / shares shares

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

Mar. 31, 2021 $ / shares shares

Dec. 31, 2020 $ / shares shares

Nov. 30, 2020 $ / shares shares

Jul. 31, 2020 $ / shares shares

Jul. 31, 2020 ₪ / shares shares

Mar. 31, 2020

Jan. 31, 2020 $ / shares shares

Dec. 31, 2022 USD ($) shares

Dec. 31, 2021 USD ($) shares

Share Based Payment (Details) [Line Items]

Grant date

10 years

10 years

10 years

10 years

10 years

Description of employee share option plan

●900,000 shares, plus   ● An annual increase to be added as of the first day of the Company’s fiscal year, beginning in 2022 and occurring each year thereafter through 2032, equal to 4% of the total number of ordinary shares issued and outstanding on a fully-diluted basis as of the end of the Company’s immediately preceding fiscal year (or such lesser number of shares, including no shares, determined by the board of directors in its sole discretion).

Shares reserved

1,151,130

Ordinary shares future grant

437,371

Number of shares options granted

72,000

27,000

27,000

35,980

20,000

20,000

36,000

72,000

108,000

21,000

12,000

12,000

85,449

Exercise price per share | (per share)

$ 1.43

$ 1.99

$ 2.18

$ 1.43

$ 3.51

$ 1.42

₪ 5

Stock option vest term

1 year

3 years

3 years

3 years

3 years

7 months

Stock option granted share price description

●10,500 options have an exercise price of $1.67 per share. The options vest immediately upon an IPO.   ● 6,000 options have an exercise price of $1.67 per share. The options vest on December 15, 2021.     ● 6,000 options have an exercise price of $1.67 per share. The options will on March 15, 2022.

Grant options value (in Dollars) | $

$ 200,000

Directors and management description

●108,000 RSUs to each of the Company’s Chief Executive Officer and Chief Financial Officer, which vest on a quarterly basis over 3 years, commencing December 13, 2021. ●192,000 options to the Chairman of the Board. The options vest over four years on a quarterly basis commencing October 1, 2021 at an exercise price equal to $3.51.

Warrant and underwriters description

the underwriter (see Note 9g), partially exercised its right to purchase an additional 300,000 warrants for a total consideration of $3 thousands. The warrants have an exercise price of $6 per share and expire 5 years after the issuance date. These warrants were treated as issuance costs, which amounted to $681 thousand based on third party valuation, and have been allocated in the same proportion as the allocation of the gross proceeds from the IPO. An amount of $259 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $422 thousand have been recorded in equity as a reduction of the share premium.   Furthermore, as part of the offering, the Company issued 100,000 warrants to the underwriters as share-based issuance costs. The warrants have an exercise price of $7.5 per share and expire 5 years after date of issuance and can be exercised after June 8, 2022. These options were treated as issuance costs, which amounted to $217 thousand based on third party valuation, and have been allocated in the same proportion as the allocation of the gross proceeds from the IPO. An amount of $82 thousand was considered as issuance costs allocated to the warrants and has been recorded in profit or loss as finance expense, while costs allocated as issuance costs of ordinary shares in the amount of $135 thousand have been recorded in equity as a reduction of the share premium.

the Company also granted 100,000 warrants to the underwriters as non cash issuance cost compensation and the underwriter has exercised his option and purchased 300,000 warrants (refer to Note 10(12)).

Options which were exercised

961,440

Options were expired shares

20,130

Aggregate cash payment (in Dollars) | $

$ 96,000

$ 96,000

Additional expense (in Dollars) | $

$ 23,000

$ 23,000

Option shares

216,000

120,000

120,000

5,000

216,000

Aggregate shares

192,000

Ordinary shares issued

85,449

Fair value amount (in Dollars) | $

$ 119,000

Restricted stock shares

44,000

Cost of capital percentage

30%

Private transaction description

The Hybrid Method considered the following future liquidity event scenarios: (1) a stay private scenario (which included a private M&A transaction) and (2) an IPO scenario applying a probability weighting of 60% and 40% to the stay private and the IPO scenarios, respectively, after considering the Company’s stage of development, the stage of IPO discussions and potential volatility in the market.

Outstanding shares

72,000

Share based compensation amount (in Dollars) | $

$ 370,000

$ 557,000

Options Granted to Service Providers [Member]

Share Based Payment (Details) [Line Items]

Number of shares options granted

15,000

6,000

6,000

18,000

Exercise price per share | $ / shares

$ 1.67

$ 0.03

$ 0.03

$ 1.42

Options vest percentage

50%

Stock option vest term

1 year

Options granted to service providers description

the Company granted 24,000 options to certain service providers of the Company.   ● 12,000 options have an exercise price of $0.03 per share. 25% of the options vested immediately and the remaining options vest in four equal quarterly thereafter.     ● 12,000 options have an exercise price of $0.03 per share. The options vest in four equal quarterly as of the date of grant.

the Company granted 24,000 options to certain service providers of the Company.   ● 12,000 options have an exercise price of $0.03 per share. 25% of the options vested immediately and the remaining options vest in four equal quarterly thereafter.     ● 12,000 options have an exercise price of $0.03 per share. The options vest in four equal quarterly as of the date of grant.

Options Granted to Employee [Member]

Share Based Payment (Details) [Line Items]

Number of shares options granted

9,000

Exercise price per share | $ / shares

$ 5.33

$ 0.03

Options granted to an employee description

the Company granted 54,000 options to an employee and a service provider of the Company:   ● 18,000 options have an exercise price of NIS 5 per share ($1.42 per share, based on the exchange rate reported by the Bank of Israel on December 31, 2022). 50% of the options vest after one year from the vesting commencement date and the remaining options vest in four equal quarterly thereafter.     ● 36,000 options have an exercise price of $0.03 per share. 33% of the options vest after one year from the vesting commencement date and the remaining options vest in eight equal quarterly thereafter.

Options Granted to Director [Member]

Share Based Payment (Details) [Line Items]

Number of shares options granted

72,000

Exercise price per share | $ / shares

$ 2.18

$ 3.51

Minimum [Member]

Share Based Payment (Details) [Line Items]

Grant date

3 years

Exercise price per share | $ / shares

$ 2.18

Stock option vest term

1 year

Maximum [Member]

Share Based Payment (Details) [Line Items]

Grant date

10 years

Exercise price per share | $ / shares

$ 3.97

Stock option vest term

3 years

Director [Member]

Share Based Payment (Details) [Line Items]

Number of shares options granted

22,500

2018 Plan [Member]

Share Based Payment (Details) [Line Items]

Percentage of share issued

4%

Percentage of share outstanding

4%

Grant date

10 years

Restricted Stock Units [Member]

Share Based Payment (Details) [Line Items]

Number of shares options granted

35,980

216,000

Outstanding shares

144,000

Share Based Payment (Details) -

Share Based Payment (Details) - Schedule of fair value of the options granted - $ / shares		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employees and Directors [Member]
Share Based Payment (Details) - Schedule of fair value of the options granted [Line Items]
Share price (in Dollars per share)	[1]
Dividend yield		0%	0%
Expected life (years)		10 years	10 years
Employees and Directors [Member] | Bottom of Range [Member]
Share Based Payment (Details) - Schedule of fair value of the options granted [Line Items]
Expected volatility		93.51%	91.60%	94%
Exercise price (in Dollars per share)		$ 1.43	$ 0.03	$ 0.03
Share price (in Dollars per share)	[1]	$ 1.43	$ 3.72	$ 1.06
Risk-free interest rate		2.12%	1.42%	1%
Dividend yield				0%
Expected life (years)				10 years
Employees and Directors [Member] | Top of Range [Member]
Share Based Payment (Details) - Schedule of fair value of the options granted [Line Items]
Expected volatility		93.79%	95.01%
Exercise price (in Dollars per share)		$ 3.97	$ 5.33
Share price (in Dollars per share)	[1]	$ 3.97	$ 18.65
Risk-free interest rate		3.24%	1.81%
Options Granted to Consultants [Member]
Share Based Payment (Details) - Schedule of fair value of the options granted [Line Items]
Share price (in Dollars per share)	[1]
Dividend yield		0%	0%	0%
Expected life (years)		10 years
Options Granted to Consultants [Member] | Bottom of Range [Member]
Share Based Payment (Details) - Schedule of fair value of the options granted [Line Items]
Expected volatility		93.48%	89.92%	87.05%
Exercise price (in Dollars per share)		$ 1.67	$ 0.03	$ 0.03
Share price (in Dollars per share)	[1]	$ 1.22	$ 2.46	$ 1.06
Risk-free interest rate		1.91%	1.25%	0.21%
Expected life (years)			6 years 1 month 24 days	3 years
Options Granted to Consultants [Member] | Top of Range [Member]
Share Based Payment (Details) - Schedule of fair value of the options granted [Line Items]
Expected volatility		94.91%	97.18%	93.98%
Exercise price (in Dollars per share)		$ 2.18	$ 1.67	$ 1.44
Share price (in Dollars per share)	[1]	$ 3.97	$ 18.67	$ 6.96
Risk-free interest rate		4.03%	1.72%	1.95%
Expected life (years)			10 years	10 years
[1] Share price for options granted during January 2019 - September 2020 was determined based on the implied share price in recent capital raising and for grants after that date, in light of significant achievements in clinical trials and absence of recent fundraising reflecting embodying the said achievements, was calculated using discounted cash flows model, with the following assumptions: projected revenues, projected operating expenses, projected EBITDA margin, projected taxes on income, weighted-average cost of capital of 30%. From October 2021 to December 2021, the Company determined its value based on two scenarios: a stay private scenario (which included a private M&A transaction) and an IPO scenario. The DCF method was used to determine the Company’s value for the stay private scenario and for the IPO scenario, the value was determined based on underwriters’ indication for the possible range of the share price in the anticipated IPO. The Hybrid Method was utilized to allocate the Company’s value appropriately to determine the fair value of its ordinary shares. The Hybrid Method considered the following future liquidity event scenarios: (1) a stay private scenario (which included a private M&A transaction) and (2) an IPO scenario applying a probability weighting of 60% and 40% to the stay private and the IPO scenarios, respectively, after considering the Company’s stage of development, the stage of IPO discussions and potential volatility in the market. From December 2021, following the Company’s IPO, the share price is based on its market value.

Share Based Payment (Details)_2

Share Based Payment (Details) - Schedule of fair value of the underwriters warrants granted - Underwriters Warrants [Member]	12 Months Ended
	Dec. 31, 2022 $ / shares
Share Based Payment (Details) - Schedule of fair value of the underwriters warrants granted [Line Items]
Expected volatility	90.59%
Exercise price (in Dollars per share)	$ 7.5
Share price (in Dollars per share)	$ 3.72	[1]
Risk-free interest rate	1.23%
Dividend yield	0%
Expected life	5 years
[1] Share price for options granted during January 2019 - September 2020 was determined based on the implied share price in recent capital raising and for grants after that date, in light of significant achievements in clinical trials and absence of recent fundraising reflecting embodying the said achievements, was calculated using discounted cash flows model, with the following assumptions: projected revenues, projected operating expenses, projected EBITDA margin, projected taxes on income, weighted-average cost of capital of 30%. From October 2021 to December 2021, the Company determined its value based on two scenarios: a stay private scenario (which included a private M&A transaction) and an IPO scenario. The DCF method was used to determine the Company’s value for the stay private scenario and for the IPO scenario, the value was determined based on underwriters’ indication for the possible range of the share price in the anticipated IPO. The Hybrid Method was utilized to allocate the Company’s value appropriately to determine the fair value of its ordinary shares. The Hybrid Method considered the following future liquidity event scenarios: (1) a stay private scenario (which included a private M&A transaction) and (2) an IPO scenario applying a probability weighting of 60% and 40% to the stay private and the IPO scenarios, respectively, after considering the Company’s stage of development, the stage of IPO discussions and potential volatility in the market. From December 2021, following the Company’s IPO, the share price is based on its market value.

Share Based Payment (Details)_3

Share Based Payment (Details) - Schedule of summarizes the share option activity - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of options [Member]
Share Based Payment (Details) - Schedule of summarizes the share option activity [Line Items]
Number of options, Options outstanding Beginning balance	634,500	1,476,570
Number of options ,Granted	589,000	424,500
Number of options, Expired		(20,130)
Number of options, Exercised		(1,246,440)
Number of options, Forfeited	(63,000)
Number of options, Options outstanding Ending balance	1,160,500	634,500
Number of options, Exercisable	424,000	231,749
Weighted average exercise price [Member]
Share Based Payment (Details) - Schedule of summarizes the share option activity [Line Items]
Weighted average exercise price, Options outstanding Beginning balance	$ 2.25	$ 0.08
Weighted average exercise price, Granted	1.98	3.28
Weighted average exercise price, Expired		0.03
Weighted average exercise price, Exercised		0.07
Weighted average exercise price, Forfeited	1.26
Weighted average exercise price, Options outstanding Ending balance	2.16	2.25
Weighted average exercise price, Exercisable	$ 1.64	$ 0.47

Share Based Payment (Details)_4

Share Based Payment (Details) - Schedule of share-based expense recognized in the statements of income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Based Payment (Details) - Schedule of share-based expense recognized in the statements of income [Line Items]
Share-based compensation expense – General and administrative	$ 7,136	$ 2,505	$ 393
Total share-based expense	5,105	4,159	2,061
Share-based compensation expense [Member]
Share Based Payment (Details) - Schedule of share-based expense recognized in the statements of income [Line Items]
Share-based compensation expense – Research and development	1,592	1,969	1,804
Share-based compensation expense – General and administrative	3,513	1,849	257
Share-based compensation expense – Finance expenses		$ 341

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]
Subcontractors and consultants	$ 3,612	$ 628	$ 452
Share-based compensation	1,592	1,969	1,804
Salaries and social benefits	1,212	447	227
Others		38	12
Research and development expenses, total	$ 6,416	$ 3,082	$ 2,495

General and Administrative Ex_3

General and Administrative Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
General and Administrative Expenses [Abstract]
Pension funds	$ 85	$ 14

General and Administrative Ex_4

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]
Professional services		$ 1,085	$ 372	$ 49
Share-based compensation		3,513	1,849	257
Salaries and social benefits	[1]	837	74	52
Insurance		1,174	68	14
Traveling abroad		165	50	8
Others		362	92	13
Total general and administrative expenses		$ 7,136	$ 2,505	$ 393
[1]During 2022 and 2021 the Company paid to pension funds and to insurance companies an amount of $85 thousand and $14 thousand which are included in Company’s salary expenses under research and development and general and administrative expenses, respectively.

Finance Income, Net (Details) -

Finance Income, Net (Details) - Schedule of finance income, net - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Finance Income:
Revaluation of warrants	$ 1,166	$ 2,732
Deposit interest	91
Exchange rates			61
Finance income gross	1,257	2,732	61
Finance Expenses:
Issuance costs		(1,152)
Exchange rates	(23)	(32)
Interest expenses on lease liability	(15)
Bank fees	(7)	(2)	(1)
Finance income expenses gross	(45)	(1,186)	(1)
Total financing income, net	$ 1,212	$ 1,546	$ 60

Related Parties Balances and _3

Related Parties Balances and Transactions (Details) - USD ($) $ in Thousands	Jun. 01, 2021	Dec. 31, 2022
Related Parties Balances and Transactions (Details) [Line Items]
Employee agreement, description	the Company signed an employee agreement with its Chief Financial Officer according to which the Company will pay a monthly fee for his services. In addition, as part of the agreement, Chief Financial Officer was granted with 21,000 options (refer to Note 10(7)). Under the employment agreement, it was agreed that to the extent that economical value of the Options at such time that the Company consummates it’s IPO (the “Options Valuation”) will be, in the aggregate, less than US$ 200 thousand, then the Company shall allocate to the Employee additional Options equal, in the aggregate, to the difference between the Options Valuation and US$ 200 thousand.
Share-based payment liability amount		$ 370
Bottom of range [member]
Related Parties Balances and Transactions (Details) [Line Items]
Cash and cash equivalents deposits		6,000
Top of range [member]
Related Parties Balances and Transactions (Details) [Line Items]
Cash and cash equivalents deposits		$ 6,000

Related Parties Balances and _4

Related Parties Balances and Transactions (Details) - Schedule of balances with related parties - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of balances with related parties [Abstract]
Other payables – Officers and Directors	$ 475	$ 65
Balance of related parties, total	$ 475	$ 65

Related Parties Balances and _5

Related Parties Balances and Transactions (Details) - Schedule of transactions with related parties - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of transactions with related parties [Abstract]
Salary fees(1)	$ 1,140	$ 257	$ 126
Directors consultancy fees(2)	310	29	28
Share based payment expense (refer to Note 9)	4,569	1,707	66
Transactions with related parties, total	6,019	1,993	220
(1) Number of related parties	3	3	1
(2) Number of directors	$ 5	$ 4	$ 4

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of computing basic and diluted net loss per share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Numerator:
Net loss applicable to shareholders of ordinary shares (in Thousands)	$ (12,340)	$ (4,041)	$ (2,828)
Denominator:
Shares of ordinary share used in computing basic net loss per share	11,504,521	6,243,411	5,519,061
Net loss per share of ordinary share, basic	$ (1.07)	$ (0.65)	$ (0.51)

Loss Per Share (Details) - Sc_2

Loss Per Share (Details) - Schedule of computing basic and diluted net loss per share (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of computing basic and diluted net loss per share [Abstract]
Shares of ordinary share used in computing diluted net loss per share	11,504,521	6,243,411	5,519,061
Net loss per share of ordinary share, diluted	$ (1.07)	$ (0.65)	$ (0.51)

Loss Per Share (Details) - Sc_3

Loss Per Share (Details) - Schedule of weighted average number of ordinary shares outstanding - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of weighted average number of ordinary shares outstanding [Member]
Balance as at beginning balance	10,943,534	5,582,922	5,164,878
Effect of share options and warrants exercised	517,793	522,887
Effect of SAFE conversion		16,723
Effect of shares issued during the year	43,194	120,879	354,183
Weighted average number of ordinary shares used to calculate basic loss per share	11,504,521	6,243,411	5,519,061

Financial Instruments (Details)

Financial Instruments (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments (Details) [Line Items]
Warrants were exercised	$ 645,000	$ 4,314,000	$ 1,311,000
Warrant price per share	$ 6
Warrants outstanding	$ 1,355,000
Bottom of range [member]
Financial Instruments (Details) [Line Items]
Percentage of annual interest rate		2.30%
Top of range [member]
Financial Instruments (Details) [Line Items]
Percentage of annual interest rate		(6.30%)

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of contractual maturities of financial liabilities at undiscounted amounts - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Carrying amount [Member]
Non-derivative financial liabilities
Trade payables	$ 498	$ 39
Other payables	1,228	558
Contractual cash flows [Member]
Non-derivative financial liabilities
Trade payables	498	39
Other payables	1,228	558
6 months or less [Member]
Non-derivative financial liabilities
Trade payables	498	39
Other payables	$ 1,228	$ 558

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of acts to reduce the foreign exchange risk $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 ILS (₪)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 GBP (£)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 ILS (₪)	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 GBP (£)
Assets:
Cash	$ 3,543				$ 11,063
Short term deposits	3,547
Other receivables	255				310
Restricted deposits	36				39
Non-current restricted deposit	23
Liabilities:
Trade payables	498				39
Other payables	1,228				558
Long term lease liability	147
Liability in respect of warrants	218				1,828
Total net exposure in statement of financial position in respect of financial assets and financial liabilities	5,313				8,987
Dollar [Member]
Assets:
Cash	3,309				10,359
Short term deposits	3,547
Other receivables	136
Restricted deposits
Non-current restricted deposit
Liabilities:
Trade payables	450				39
Other payables	718				200
Liability in respect of warrants	218				1,828
Total net exposure in statement of financial position in respect of financial assets and financial liabilities	$ 5,606				$ 8,292
NIS [Member]
Assets:
Cash | ₪		₪ 229				₪ 693
Other receivables | ₪		24				210
Restricted deposits | ₪		36				39
Non-current restricted deposit | ₪		23
Liabilities:
Trade payables | ₪		36
Other payables | ₪		505				358
Long term lease liability | ₪		147
Liability in respect of warrants | ₪
Total net exposure in statement of financial position in respect of financial assets and financial liabilities | ₪		₪ (376)				₪ 584
Euro [Member]
Assets:
Cash | €			€ 4				€ 4
Other receivables | €			95				100
Restricted deposits | €
Non-current restricted deposit | €
Liabilities:
Trade payables | €
Other payables | €			5
Liability in respect of warrants | €
Total net exposure in statement of financial position in respect of financial assets and financial liabilities | €			€ 94				€ 104
GBP [Member]
Assets:
Cash | £				£ 1				£ 7
Short term deposits | £
Other receivables | £
Restricted deposits | £
Non-current restricted deposit | £
Liabilities:
Trade payables | £				12
Other payables | £
Liability in respect of warrants | £
Total net exposure in statement of financial position in respect of financial assets and financial liabilities | £				£ (11)				£ 7

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of analysis is based on foreign currency exchange rate - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
NIS [Member] | Top of Range [Member]
Financial Instruments (Details) - Schedule of analysis is based on foreign currency exchange rate [Line Items]
Profit or loss	$ (38)	$ 58
Equity	(38)	58
NIS [Member] | Bottom of Range [Member]
Financial Instruments (Details) - Schedule of analysis is based on foreign currency exchange rate [Line Items]
Profit or loss	38	(58)
Equity	38	(58)
GBP [Member] | Top of Range [Member]
Financial Instruments (Details) - Schedule of analysis is based on foreign currency exchange rate [Line Items]
Profit or loss	(1)	1
Equity	(1)	1
GBP [Member] | Bottom of Range [Member]
Financial Instruments (Details) - Schedule of analysis is based on foreign currency exchange rate [Line Items]
Profit or loss	1	(1)
Equity	1	(1)
Euro [Member] | Top of Range [Member]
Financial Instruments (Details) - Schedule of analysis is based on foreign currency exchange rate [Line Items]
Profit or loss	9	10
Equity	9	10
Euro [Member] | Bottom of Range [Member]
Financial Instruments (Details) - Schedule of analysis is based on foreign currency exchange rate [Line Items]
Profit or loss	(9)	(10)
Equity	$ (9)	$ (10)

Financial Instruments (Detail_5

Financial Instruments (Details) - Schedule of s financial liabilities measured at fair value on a recurring basis - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair value [Member]
Financial Instruments (Details) - Schedule of s financial liabilities measured at fair value on a recurring basis [Line Items]
Liability in respect of warrants	$ 218	$ 1,828
Level 1 [Member]
Financial Instruments (Details) - Schedule of s financial liabilities measured at fair value on a recurring basis [Line Items]
Liability in respect of warrants	218	$ 1,828
Level 2 [Member]
Financial Instruments (Details) - Schedule of s financial liabilities measured at fair value on a recurring basis [Line Items]
Liability in respect of warrants
Level 3 [Member]
Financial Instruments (Details) - Schedule of s financial liabilities measured at fair value on a recurring basis [Line Items]
Liability in respect of warrants

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes (Details) [Line Items]
Tax rate percentage	23%	23%	23%
Tax amount (in Dollars)	$ 8,640
Research and development expenses [Member]
Income Taxes (Details) [Line Items]
Research and development expenses (in Dollars)	$ 4,200

Subsequent Events (Details)

Subsequent Events (Details) - Non-Adjusting Events After Reporting Period [Member] $ in Thousands	1 Months Ended
	Mar. 20, 2023 USD ($) shares
Subsequent Events (Details) [Line Items]
Bonus plan grants amount | $	$ 161
Restricted stock units | shares	132,040
Subsequent events, description	●A bonus for certain employees in the form of 100,000 RSU’s. The RSUs will vest on a quarterly basis over one year following the grant.   ● In addition to the grants in accordance with the 2022 bonus plan mentioned above, additional amount of 137,844 RSUs will be granted to one officer. The RSUs will vest quarterly over two years with acceleration condition upon meeting certain milestones.     ● In addition to the grants in accordance with the 2022 bonus plan mentioned above, an additional 30% of the annual bonus will be granted to the Company’s CEO.     ● The grant of 160,000 RSUs to the directors of the Company. The RSUs will vest one year following the grant. This grant is subject to shareholders’ approval.     ● Options to a consultant of the Company in the economic value of $22,500. The options have an exercise price of $1.82 per share. The options will vest monthly, over 9 months from grant date. The options expire 10 years after grant date.