Firefly Neuroscience (AIFF) S-1/A 4 Dec 24 2024 Q3 IPO registration (amended) Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2024
Document Information [Line Items]
Entity Central Index Key	0000803578
Entity Registrant Name	FIREFLY NEUROSCIENCE, INC.
Amendment Flag	true
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	S-1/A
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	54-1167364
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Amendment Description	THE REGISTRANT HEREBY AMENDS THIS REGISTRATION STATEMENT ON SUCH DATE OR DATES AS MAY BE NECESSARY TO DELAY ITS EFFECTIVE DATE UNTIL THE REGISTRANT SHALL FILE A FURTHER AMENDMENT WHICH SPECIFICALLY STATES THAT THIS REGISTRATION STATEMENT SHALL THEREAFTER BECOME EFFECTIVE IN ACCORDANCE WITH SECTION 8(A) OF THE SECURITIES ACT OF 1933 OR UNTIL THIS REGISTRATION STATEMENT SHALL BECOME EFFECTIVE ON SUCH DATE AS THE SEC, ACTING PURSUANT TO SAID SECTION 8(A), MAY DETERMINE.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash	$ 1,230	$ 2,143
Other receivables	86	84
Prepaid expenses	1,349	28
Total current assets	2,665	2,255
Non current assets
Prepaid expenses	1,465	0
Equipment, net	72	0
Intangible assets, net	1,109	386
Total non current assets	2,646	386
TOTAL ASSETS	5,311	2,641
Current liabilities
Accrued liabilities		1,902
Total current liabilities	2,535	2,532
TOTAL LIABILITIES	2,535	2,532
COMMITMENTS AND CONTINGENCIES (Note 10)
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred shares, $0.00001 par value: 30,000,000 shares authorized at December 31, 2023 and 2022; 16,116,957 and no shares issued and outstanding at December 31, 2023 and 2022, respectively	0	0
Common shares, $0.00001 par value: 2,470,000,000 shares authorized at December 31, 2023 and 2022; 35,369,877 and 2,552,744 issued and outstanding at December 31, 2023 and 2022, respectively	1	0
Additional paid-in capital	86,074	76,733
Accumulated deficit	(83,299)	(76,624)
TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)	2,776	109
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	5,311	2,641
Nonrelated Party [Member]
Current liabilities
Related party payable	1,382	630
Related Party [Member]
Current liabilities
Related party payable		175
Accrued liabilities	$ 1,153	$ 1,902

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 27, 2022
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized (in shares)	1,000,000	3,120,000
Preferred stock, issued (in shares)	0	1,676,165
Preferred stock, outstanding (in shares)	0	1,676,165
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	100,000,000	100,000,000	2,470,000,000
Common stock, issued (in shares)	8,476,202	3,678,550	2,552,744
Common stock, outstanding (in shares)	8,476,202	3,678,550		1,085,605

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
REVENUE	$ 33	$ 23	$ 55	$ 479
OPERATING EXPENSES:
Research and development expenses	878	392	1,517	712	$ 741	$ 1,299
Selling and marketing expenses	431	95	973	399	639	524
General and administration expenses	2,992	183	4,183	879	2,196	1,542
TOTAL OPERATING EXPENSES	4,301	670	6,673	1,990	3,576	3,444
OPERATING LOSS	(4,268)	(647)	(6,618)	(1,511)	(3,078)	(3,444)
OTHER INCOME (EXPENSE)
Interest and bank fees	(24)	(3)	(36)	(13)	(18)	(440)
Unrealized gain (loss) on foreign exchange	(2)	0	1	0	37	(134)
Other (expense), net	5	0	(22)	(2)	457	173
LOSS BEFORE INCOME TAX	(4,289)	(650)	(6,675)	(1,526)	(2,602)	(3,904)
Income tax provision	0	0	0	0	1	0
NET LOSS AND COMPREHENSIVE LOSS	$ (4,289)	$ (650)	$ (6,675)	$ (1,526)	$ (2,603)	$ (3,904)
BASIC AND DILUTED LOSS PER SHARE (in dollars per share)	$ (0.61)	$ (0.18)	$ (1.15)	$ (0.49)	$ (0.08)	$ (2.83)
WEIGHTED AVERAGE NUMBER OF SHARES OF COMMON STOCK OUTSTANDING, BASIC AND DILUTED (in shares)	7,080,897	3,678,906	5,828,054	3,083,214	31,089,132	1,380,051

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Statements of Changes in Shareholders' Equity (Deficit) - USD ($) $ in Thousands	Conversion of Series B Preferred Stock Into Common Stock [Member] Preferred Stock [Member]	Conversion of Series B Preferred Stock Into Common Stock [Member] Preferred Stock, Number of Shares to be Issued [Member]	Conversion of Series B Preferred Stock Into Common Stock [Member] Common Stock [Member]	Conversion of Series B Preferred Stock Into Common Stock [Member] Common Stock, Number of Shares to be Issued [Member]	Conversion of Series B Preferred Stock Into Common Stock [Member] Additional Paid-in Capital [Member]	Conversion of Series B Preferred Stock Into Common Stock [Member] Retained Earnings [Member]	Conversion of Series B Preferred Stock Into Common Stock [Member]	Conversion of Series C Preferred Stock Into Common Stock [Member] Preferred Stock [Member]	Conversion of Series C Preferred Stock Into Common Stock [Member] Common Stock [Member]	Conversion of Series C Preferred Stock Into Common Stock [Member] Additional Paid-in Capital [Member]	Conversion of Series C Preferred Stock Into Common Stock [Member] Retained Earnings [Member]	Conversion of Series C Preferred Stock Into Common Stock [Member]	Series C Preferred Stock Units Offering [Member] Preferred Stock [Member]	Series C Preferred Stock Units Offering [Member] Common Stock [Member]	Series C Preferred Stock Units Offering [Member] Additional Paid-in Capital [Member]	Series C Preferred Stock Units Offering [Member] Retained Earnings [Member]	Series C Preferred Stock Units Offering [Member]	Private Placement [Member] Preferred Stock [Member]	Private Placement [Member] Preferred Stock, Number of Shares to be Issued [Member]	Private Placement [Member] Common Stock [Member]	Private Placement [Member] Common Stock, Number of Shares to be Issued [Member]	Private Placement [Member] Additional Paid-in Capital [Member]	Private Placement [Member] Retained Earnings [Member]	Private Placement [Member]	Series B Preferred Stock Offering [Member] Preferred Stock [Member]	Series B Preferred Stock Offering [Member] Preferred Stock, Number of Shares to be Issued [Member]	Series B Preferred Stock Offering [Member] Common Stock [Member]	Series B Preferred Stock Offering [Member] Additional Paid-in Capital [Member]	Series B Preferred Stock Offering [Member] Retained Earnings [Member]	Series B Preferred Stock Offering [Member]	Units Offering [Member] Preferred Stock [Member]	Units Offering [Member] Preferred Stock, Number of Shares to be Issued [Member]	Units Offering [Member] Common Stock [Member]	Units Offering [Member] Additional Paid-in Capital [Member]	Units Offering [Member] Retained Earnings [Member]	Units Offering [Member]	The Merger [Member] Preferred Stock [Member]	The Merger [Member] Common Stock [Member]	The Merger [Member] Additional Paid-in Capital [Member]	The Merger [Member]	Conversion of Debt Into Common Stock [Member] Preferred Stock [Member]	Conversion of Debt Into Common Stock [Member] Common Stock [Member]	Conversion of Debt Into Common Stock [Member] Additional Paid-in Capital [Member]	Conversion of Debt Into Common Stock [Member] Retained Earnings [Member]	Conversion of Debt Into Common Stock [Member]	Future Settlement of Debt Settled With Common Stock [Member] Preferred Stock [Member]	Future Settlement of Debt Settled With Common Stock [Member] Common Stock [Member]	Future Settlement of Debt Settled With Common Stock [Member] Additional Paid-in Capital [Member]	Future Settlement of Debt Settled With Common Stock [Member] Retained Earnings [Member]	Future Settlement of Debt Settled With Common Stock [Member]	Consulting Agreement [Member] Preferred Stock [Member]	Consulting Agreement [Member] Common Stock [Member]	Consulting Agreement [Member] Additional Paid-in Capital [Member]	Consulting Agreement [Member] Retained Earnings [Member]	Consulting Agreement [Member]	Shares Issued for Prepaid Services [Member] Preferred Stock [Member]	Shares Issued for Prepaid Services [Member] Common Stock [Member]	Shares Issued for Prepaid Services [Member] Additional Paid-in Capital [Member]	Shares Issued for Prepaid Services [Member] Retained Earnings [Member]	Shares Issued for Prepaid Services [Member]	Director [Member] Preferred Stock [Member]	Director [Member] Common Stock [Member]	Director [Member] Additional Paid-in Capital [Member]	Director [Member] Retained Earnings [Member]	Director [Member]	Preferred Stock [Member]	Preferred Stock, Number of Shares to be Issued [Member]	Common Stock [Member]	Common Stock, Number of Shares to be Issued [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
BALANCE (in shares) at Dec. 31, 2021																																																																			0		0
BALANCE at Dec. 31, 2021																																																																		$ 2,429		$ 0		$ 61,888	$ (67,331)	$ (3,014)
Shares issued for conversion (in shares)																																																																		826,229,456
Shares issued for conversion																																																																				$ 0		4,021	0	4,021
Shares issued for conversion (in shares)																																																																				1,394,475
Shares issued for offering (in shares)																																																																				51,282
Shares issued for offering																																																																				$ 0		250	0	250
Share-based compensation expense																																																																						60		60
Net Income (loss)																																																																		$ 0		$ 0		0	(3,904)	(3,904)
BALANCE (in shares) at Dec. 31, 2022																																																																		0		265,485
BALANCE (in shares) at Dec. 31, 2022																																																																			0		0
BALANCE at Dec. 31, 2022																																																																		$ 0		$ 0		71,795	(74,021)	(2,226)
Share Exchange: former shareholders of WaveDancer																																																																				$ 0		4,021	0	4,021
Share Exchange: former shareholders of WaveDancer (in shares)																																																																				1,394,475
Shares issued for offering (in shares)																		0	0	3,383,784	0					1,251,706						12,187
Shares issued for offering																		$ 0				$ 133		$ 133	$ 0		$ 0	$ 2,214	$ 0	$ 2,214	$ 0		$ 0	$ 150	$ 0	$ 150
Share-based compensation expense																																																																						227		227
Net Income (loss)																																																																		$ 0		$ 0		0	(1,526)	(1,526)
Share-based compensation expense (in shares)																																																																				29,636
BALANCE (in shares) at Sep. 30, 2023																																																																		0		295,121	3,383,784
BALANCE (in shares) at Sep. 30, 2023																																																																			1,263,893	295,121	3,383,784
BALANCE at Sep. 30, 2023																																																																		$ 0		$ 0		74,519	(75,547)	(1,028)
BALANCE (in shares) at Dec. 31, 2022																																																																		0		265,485
BALANCE (in shares) at Dec. 31, 2022																																																																			0		0
BALANCE at Dec. 31, 2022																																																																		$ 0		$ 0		71,795	(74,021)	(2,226)
Net Income (loss)																																																																		$ 0		$ 0		0	(2,603)	(2,603)
BALANCE (in shares) at Dec. 31, 2023																																																																		1,676,165		3,678,550
BALANCE (in shares) at Dec. 31, 2023																																																																			(1,516,199)		1,516,199
BALANCE at Dec. 31, 2023																																																																		$ 0		$ 0		76,733	(76,624)	109
BALANCE (in shares) at Jun. 30, 2023																																																																		0		295,121
BALANCE (in shares) at Jun. 30, 2023																																																																			613,385		3,383,784
BALANCE at Jun. 30, 2023																																																																		$ 0		$ 0		73,168	(74,897)	(1,729)
Shares issued for offering (in shares)																			638,321							12,187
Shares issued for offering																		$ 0		$ 0		1,122	0	1,122	$ 0		$ 0	$ 150	$ 0	$ 150
Share-based compensation expense																																		$ 79		$ 79
Net Income (loss)																																																																		$ 0		$ 0		0	(650)	(650)
BALANCE (in shares) at Sep. 30, 2023																																																																		0		295,121	3,383,784
BALANCE (in shares) at Sep. 30, 2023																																																																			1,263,893	295,121	3,383,784
BALANCE at Sep. 30, 2023																																																																		$ 0		$ 0		74,519	(75,547)	(1,028)
BALANCE (in shares) at Dec. 31, 2023																																																																		1,676,165		3,678,550
BALANCE (in shares) at Dec. 31, 2023																																																																			(1,516,199)		1,516,199
BALANCE at Dec. 31, 2023																																																																		$ 0		$ 0		76,733	(76,624)	109
Shares issued for conversion (in shares)	(1,516,199)			(1,516,199)			(1,516,199)
Shares issued for conversion (in shares)		1,516,199
Shares issued for conversion	$ 0		$ 0		$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0																													$ 0	$ 0	$ 39	$ 0	$ 39	$ 0	$ 0	$ 0	$ 0	$ 0
Shares issued for conversion (in shares)			1,516,199					(246,919)	596,145																																0	10,588				0	45,344
Shares issued for offering (in shares)													86,953	0				0		319,207
Shares issued for offering													$ 0	$ 0	$ 945	$ 0	$ 945	$ 0		$ 0		3,448	0	3,448
Share exchange: former shareholders of WaveDancer (in shares)																																					0	802,142
Share exchange: former shareholders of WaveDancer																																					$ 0	$ 1	$ (205)	$ (205)
Shares Issues for Services (in shares)																																																			0	22,344				0	433,360
Shares Issues for Services																																																			$ 0	$ 0	$ 209	$ 0	$ 209	$ 0	$ 0	$ 2,440	$ 0	$ 2,440
Shares Issued – Stock Options, Warrants and RSU Exercises (in shares)																																																																		0		494,438
Shares Issued – Stock Options, Warrants and RSU Exercises																																																																		$ 0		$ 0		32	0	32
Share-based compensation expense																																																																						2,433		2,433
Unvested shares issued to directors (in shares)																																																													0	557,885
Unvested shares issued to directors																																																													$ 0	$ 0	$ 0	$ 0	$ 0
Net Income (loss)																																																																		$ 0		$ 0		0	(6,675)	(6,675)
BALANCE (in shares) at Sep. 30, 2024																																																																		0		8,476,202
BALANCE (in shares) at Sep. 30, 2024																																																																			0		0
BALANCE at Sep. 30, 2024																																																																		$ 0		$ 1		86,074	(83,299)	2,776
Share Exchange: former shareholders of WaveDancer	0		$ 0		0	$ 0	0	$ 0	$ 0	0	0	0																													$ 0	$ 0	39	0	39	$ 0	$ 0	0	0	0
Share Exchange: former shareholders of WaveDancer (in shares)			1,516,199					(246,919)	596,145																																0	10,588				0	45,344
BALANCE (in shares) at Jun. 30, 2024																																																																		246,919		5,194,749
BALANCE (in shares) at Jun. 30, 2024																																																																			0		0
BALANCE at Jun. 30, 2024																																																																		$ 0		$ 0		77,795	(79,010)	(1,215)
Shares issued for conversion	0		$ 1		(205)		(205)	$ 0	$ 0	0	0	0																													$ 0	$ 0	39	0	39	$ 0	$ 0	0	0	0
Shares issued for conversion (in shares)			802,142					(246,919)	596,145																																	10,588					45,344
Shares issued for offering (in shares)																				319,207
Shares issued for offering																		$ 0		$ 0		$ 3,448	$ 0	$ 3,448
Shares Issues for Services (in shares)																																																				22,344					433,360
Shares Issues for Services																																																			$ 0	$ 0	$ 209	$ 0	$ 209	$ 0	$ 0	$ 2,440	$ 0	$ 2,440
Shares Issued – Stock Options, Warrants and RSU Exercises (in shares)																																																																				494,438
Shares Issued – Stock Options, Warrants and RSU Exercises																																																																		0		$ 0		32	0	32
Share-based compensation expense																																																																						2,316		2,316
Unvested shares issued to directors (in shares)																																																														557,885
Net Income (loss)																																																																		$ 0		$ 0		0	(4,289)	(4,289)
BALANCE (in shares) at Sep. 30, 2024																																																																		0		8,476,202
BALANCE (in shares) at Sep. 30, 2024																																																																			0		0
BALANCE at Sep. 30, 2024																																																																		$ 0		$ 1		$ 86,074	$ (83,299)	$ 2,776
Share Exchange: former shareholders of WaveDancer	$ 0		$ 1		$ (205)		$ (205)	$ 0	$ 0	$ 0	$ 0	$ 0																													$ 0	$ 0	$ 39	$ 0	$ 39	$ 0	$ 0	$ 0	$ 0	$ 0
Share Exchange: former shareholders of WaveDancer (in shares)			802,142					(246,919)	596,145																																	10,588					45,344

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash		$ 2,143	$ 58
Other receivables	$ 86	84	19
Prepaid expenses	1,349	28	6
Total current assets	2,665	2,255	83
Non current assets
Long term deposits		0	52
Intangible assets, net	1,109	386	0
Total non current assets	2,646	386	52
TOTAL ASSETS	5,311	2,641	135
Current liabilities
Trade payables		455	420
Accrued liabilities		1,902	855
Deferred revenue		0	909
Total current liabilities	2,535	2,532	2,361
TOTAL LIABILITIES	2,535	2,532	2,361
COMMITMENTS AND CONTINGENCIES (Note 10)
SHAREHOLDERS’ EQUITY (DEFICIT)
Preferred shares, $0.00001 par value: 30,000,000 shares authorized at December 31, 2023 and 2022; 16,116,957 and no shares issued and outstanding at December 31, 2023 and 2022, respectively	0	0	0
Common shares, $0.00001 par value: 2,470,000,000 shares authorized at December 31, 2023 and 2022; 35,369,877 and 2,552,744 issued and outstanding at December 31, 2023 and 2022, respectively	1	0	0
Additional paid-in capital	86,074	76,733	71,795
Accumulated deficit	(83,299)	(76,624)	(74,021)
TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)	2,776	109	(2,226)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	5,311	2,641	135
Related Party [Member]
Current liabilities
Related party payable		175	$ 177
Accrued liabilities	$ 1,153	$ 1,902

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, authorized (in shares)	3,120,000
Preferred stock, issued (in shares)	1,676,165
Preferred stock, outstanding (in shares)	1,676,165
Common stock, par value (in dollars per share)	$ 0.0001
Common stock, authorized (in shares)	100,000,000	2,470,000,000
Common stock, issued (in shares)	3,678,550	2,552,744
Common stock, outstanding (in shares)	3,678,550
Previously Reported [Member]
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, authorized (in shares)	30,000,000	30,000,000
Preferred stock, issued (in shares)	16,116,957	0
Preferred stock, outstanding (in shares)	16,116,957	0
Common stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Common stock, authorized (in shares)	2,470,000,000	2,470,000,000
Common stock, issued (in shares)	35,369,877	2,552,744
Common stock, outstanding (in shares)	35,369,877	2,552,744

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
REVENUE	$ 498	$ 0
OPERATING EXPENSES:
Research and development expenses	741	1,299
Selling and marketing expenses	639	524
General and administration expenses	2,196	1,542
Impairment loss on equipment	0	79
TOTAL OPERATING EXPENSES	3,576	3,444
OPERATING LOSS	(3,078)	(3,444)
OTHER INCOME (EXPENSE)
Interest and bank fees	(18)	(440)
Unrealized gain (loss) on foreign exchange	37	(134)
Loss on extinguishment of debt	0	(59)
Other (expense), net	457	173
LOSS BEFORE INCOME TAX	(2,602)	(3,904)
Income tax provision	(1)	0
NET LOSS AND COMPREHENSIVE LOSS	$ (2,603)	$ (3,904)
BASIC AND DILUTED LOSS PER SHARE (in dollars per share)	$ (0.08)	$ (2.83)
WEIGHTED AVERAGE NUMBER OF SHARES OF COMMON STOCK OUTSTANDING, BASIC AND DILUTED (in shares)	31,089,132	1,380,051

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Series A Preferred Stock [Member] Preferred Stock [Member]	Series A Preferred Stock [Member] Common Stock [Member]	Series A Preferred Stock [Member] Additional Paid-in Capital [Member]	Series A Preferred Stock [Member] Retained Earnings [Member]	Series A Preferred Stock [Member]	Series B Preferred Stock [Member] Series B Preferred Stock Offering [Member] Preferred Stock [Member]	Series B Preferred Stock [Member] Series B Preferred Stock Offering [Member] Preferred Stock, Number of Shares to be Issued [Member]	Series B Preferred Stock [Member] Series B Preferred Stock Offering [Member] Common Stock [Member]	Series B Preferred Stock [Member] Series B Preferred Stock Offering [Member] Common Stock, Number of Shares to be Issued [Member]	Series B Preferred Stock [Member] Series B Preferred Stock Offering [Member] Additional Paid-in Capital [Member]	Series B Preferred Stock [Member] Series B Preferred Stock Offering [Member] Retained Earnings [Member]	Series B Preferred Stock [Member] Series B Preferred Stock Offering [Member]	Series C Preferred Stock [Member] Series C Preferred Stock Offering [Member] Preferred Stock [Member]	Series C Preferred Stock [Member] Series C Preferred Stock Offering [Member] Common Stock [Member]	Series C Preferred Stock [Member] Series C Preferred Stock Offering [Member] Additional Paid-in Capital [Member]	Series C Preferred Stock [Member] Series C Preferred Stock Offering [Member] Retained Earnings [Member]	Series C Preferred Stock [Member] Series C Preferred Stock Offering [Member]	Common Stock, Private Placement [Member] Preferred Stock [Member]	Common Stock, Private Placement [Member] Preferred Stock, Number of Shares to be Issued [Member]	Common Stock, Private Placement [Member] Common Stock [Member]	Common Stock, Private Placement [Member] Common Stock, Number of Shares to be Issued [Member]	Common Stock, Private Placement [Member] Additional Paid-in Capital [Member]	Common Stock, Private Placement [Member] Retained Earnings [Member]	Common Stock, Private Placement [Member]	Series B Preferred Stock Offering [Member] Preferred Stock [Member]	Series B Preferred Stock Offering [Member] Preferred Stock, Number of Shares to be Issued [Member]	Series B Preferred Stock Offering [Member] Common Stock [Member]	Series B Preferred Stock Offering [Member] Additional Paid-in Capital [Member]	Series B Preferred Stock Offering [Member] Retained Earnings [Member]	Series B Preferred Stock Offering [Member]	Previously Reported [Member] Preferred Stock, Number of Shares to be Issued [Member]	Previously Reported [Member] Common Stock, Number of Shares to be Issued [Member]	Previously Reported [Member]	Preferred Stock [Member]	Preferred Stock, Number of Shares to be Issued [Member]	Common Stock [Member]	Common Stock, Number of Shares to be Issued [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2021																																		816,229,456		1,508
BALANCE (in shares) at Dec. 31, 2021																																			0		0
BALANCE at Dec. 31, 2021																																		$ 2,429		$ 0		$ 61,888	$ (67,331)	$ (3,014)
Shares issued for offering (in shares)	10,000,000	0																																		51,282
Shares issued for offering	$ 3	$ 0	$ 37	$ 0	$ 40																															$ 0		250	0	250
Conversion of Stock, Shares Converted (in shares)																																		(826,229,456)
Converted shares of common stock																																		$ (2,432)
Converted shares of common stock (in shares)																																				1,101,764
Converted shares of common stock																																						2,432	0	0
Share Exchange: former shareholders of WaveDancer (in shares)																																				1,394,475
Share Exchange: former shareholders of WaveDancer																																				$ 0		4,021	0	4,021
Warrants issued																																				$ 0		321	0	321
Share-based compensation expense																																						60		60
Stock dividend paid (in shares)																																				3,715
Stock dividend paid																																				$ 0			(2,786)	0
Stock dividend paid																																						2,786
Net Income (loss)																																	$ (3,789)	$ 0		$ 0		0	(3,904)	(3,904)
Balance (in shares) at Dec. 31, 2022																																		0		2,552,744
BALANCE (in shares) at Dec. 31, 2022																																			0		0
BALANCE at Dec. 31, 2022																																	(2,111)	$ 0		$ 0		71,795	(74,021)	(2,226)
Shares issued for offering (in shares)																										1,251,706
Shares issued for offering																									$ 0		$ 0	$ 2,214	$ 0	$ 2,214
Share-based compensation expense																																						227		227
Net Income (loss)																																		0		$ 0		0	(1,526)	(1,526)
BALANCE (in shares) at Sep. 30, 2023																																			1,263,893	295,121	3,383,784
BALANCE at Sep. 30, 2023																																		$ 0		$ 0		74,519	(75,547)	(1,028)
Balance (in shares) at Dec. 31, 2022																																		0		2,552,744
BALANCE (in shares) at Dec. 31, 2022																																			0		0
BALANCE at Dec. 31, 2022																																	$ (2,111)	$ 0		$ 0		71,795	(74,021)	(2,226)
Shares issued for offering (in shares)						14,578,833							1,538,134	0						32,536,386
Shares issued for offering						$ 0		$ 0		$ 2,608	$ 0	$ 2,608
Converted shares of common stock													$ 0	$ 0	$ 1,902	$ 0	$ 1,902
Net Income (loss)																																		$ 0		$ 0		0	(2,603)	(2,603)
Common Stock Private Placement (in shares)																			0		0
Common Stock Private Placement																		$ 0		$ 0		$ 133	$ 0	$ 133
Series B Preferred Stock offering (in shares)							(14,578,833)		14,578,833
Share-based expense (in shares)																																		0		284,964
Share-based expense																																						295		295
Share repurchase (in shares)																																		0		4,217
Share repurchase																																		$ 0		$ 0		0	0	0
Share repurchase (in shares)																																		0		(4,217)
Balance (in shares) at Dec. 31, 2023																																		16,116,967		35,369,877
BALANCE (in shares) at Dec. 31, 2023																															(14,578,833)	14,578,833			(1,516,199)		1,516,199
BALANCE at Dec. 31, 2023																																		$ 0		$ 0		76,733	(76,624)	109
BALANCE (in shares) at Jun. 30, 2023																																			613,385		3,383,784
BALANCE at Jun. 30, 2023																																		0		0		73,168	(74,897)	(1,729)
Shares issued for offering (in shares)																										12,187
Shares issued for offering																									$ 0		$ 0	$ 150	$ 0	$ 150
Net Income (loss)																																		0		$ 0		0	(650)	(650)
BALANCE (in shares) at Sep. 30, 2023																																			1,263,893	295,121	3,383,784
BALANCE at Sep. 30, 2023																																		0		$ 0		74,519	(75,547)	(1,028)
BALANCE (in shares) at Dec. 31, 2023																															(14,578,833)	14,578,833			(1,516,199)		1,516,199
BALANCE at Dec. 31, 2023																																		0		0		76,733	(76,624)	109
Share-based compensation expense																																						2,433		2,433
Net Income (loss)																																		0		0		0	(6,675)	(6,675)
BALANCE (in shares) at Sep. 30, 2024																																			0		0
BALANCE at Sep. 30, 2024																																		0		1		86,074	(83,299)	2,776
BALANCE (in shares) at Jun. 30, 2024																																			0		0
BALANCE at Jun. 30, 2024																																		0		0		77,795	(79,010)	(1,215)
Share-based compensation expense																																						2,316		2,316
Net Income (loss)																																		0		0		0	(4,289)	(4,289)
BALANCE (in shares) at Sep. 30, 2024																																			0		0
BALANCE at Sep. 30, 2024																																		$ 0		$ 1		$ 86,074	$ (83,299)	$ 2,776

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (loss)	$ (2,603)	$ (3,904)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	0	14
Net gain from sale of equipment	0	(87)
Share-based expense	295	60
Non-cash interest on convertible debt	0	460
Loss on extinguishment of debt	0	59
Changes in non-cash operating assets and liabilities:
Change in other receivables	(65)	27
Change in prepaid expenses	(22)	3
Change in long term deposits	52	9
Change in trade payables	35	(80)
Change in related party payable	(2)	0
Change in accrued liabilities	1,047	97
Change in deferred revenue	(909)	450
Net cash used in operating activities	(2,172)	(2,892)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sale of equipment	0	262
Product enhancement – intangible assets	(386)	0
Net cash provided by (used in) investing activities	(386)	262
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of convertible debt	0	1,745
Proceeds from sale of shares	4,643	290
Net cash provided by financing activities	4,643	2,035
INCREASE (DECREASE) IN CASH	2,085	(595)
BALANCE OF CASH AT THE BEGINNING OF YEAR	58	653
BALANCE OF CASH AT THE END OF YEAR	2,143	58
Supplemental cash flow information
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Debt converted to equity	$ 0	$ (4,021)

Note 1 - Business Description

Note 1 - Business Description	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	NOTE 1: Overview Firefly Neuroscience, Inc. (formerly WaveDancer, Inc.), a Delaware corporation, and its wholly owned subsidiaries Firefly Neuroscience 2023, 2022 Firefly Neuroscience Ltd. was initially incorporated and commenced its operations as a development company in 2006 May 2014, 2022 In July 2014, September 11, 2014, On November 15, 2023, No. 1, January 12, 2024, No. 2, June 17, 2024, 2023, August 12, 2024, ( 2023, August 12, 2024, At the effective time of the Merger, each holder of outstanding shares of Private Firefly’s common stock, par value $0.00001 per share (the “Private Firefly Common Stock”) received the number of shares of common stock, par value $0.0001 per share, of the Company (the “New Firefly Common Stock”) equal to the number of shares of Private Firefly Common Stock such stockholders held multiplied by the exchange ratio (the “Exchange Ratio”) of 0.1040. Additionally, upon at the effective time of the Merger: (i) each outstanding option to purchase Private Firefly Common Stock that was not not While WaveDancer was the legal acquirer of Private Firefly in the Merger, the Merger is treated as a reverse recapitalization under Generally Acceptance Accounting Principles in the United States of America (“U.S. GAAP”), whereby Private Firefly is deemed to be the accounting acquirer, WaveDancer was deemed to be the accounting acquiree and the historical financial statement of Private Firefly was carried forward for financial reporting purpose upon the closing of the merger. Accordingly, for accounting purposes, the Merger was treated as the equivalent of Private Firefly issuing stock for the net assets of WaveDancer, accompanied by a recapitalization. The net assets of WaveDancer were stated at carrying values, with no goodwill or other intangible assets recorded. The combined entity operates under the name Firefly Neuroscience, Inc., and on August 13, 2024, Immediately following the closing of the Merger, on August 12, 2024,	NOTE 1: Nature of organization and business Firefly Neuroscience, Inc. (the “Company”) and its wholly owned subsidiaries Firefly Neuroscience Ltd. (formerly known as Elminda Ltd.), Elminda 2022 Firefly Neuroscience Ltd. was initially incorporated and commenced its operations as a development company in 2006 May 2014, 2022 In July 2014, September 11, 2014, Reorganization Name change and corporate restructure Elminda Inc. was incorporated in the State of Delaware on April 21, 2022. On July 5, 2022, On September 15, 2022 October 24, 2022 Shareholder Restructuring On January 27, 2022, On May 24, 2022, 1 1 In connection with the Flip Transaction, on July 5, 2022, ( On November 23, 2022, 1:750. 1:750 Merger agreement On November 16, 2023, Under the terms of the Merger Agreement, each share of the Company’s shares of common stock issued and outstanding will be converted into common shares of WaveDancer based on a fixed exchange ratio, with any resulting fractional shares to be rounded to the nearest whole share. At the effective time of the merger, securityholders of Firefly will own approximately 92% of the combined company and securityholders of WaveDancer will own approximately 8% of the combined company, on a fully diluted basis. WaveDancer’s ownership may 4 2024. Israeli/Palestinian conflict On October 7, 2023, not not

Note 2 - Going Concern

Note 2 - Going Concern	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE 2: As of September 30, 2024, December 31, 2023: nine September 30, 2024, September 30, 2023: nine September 30, 2024, may (i) negotiating further funding with existing and new investors to raise additional capital; (ii) taking various cost control measures to reduce the operational cash burn; and (iii) commercializing product to generate recurring sales. Management of the Company has a reasonable expectation that the Company can continue raising additional equity capital to continue in operational existence for the foreseeable future. Ability to raise additional funds will depend on, among other factors, financial, economic and market conditions, many of which are outside of our control and there can be no	NOTE 2: As of December 31, 2023, December 31, 2022: December 31, 2023 December 31, 2022: December 31, 2023 twelve may (i) Negotiating further funding with existing and new investors to raise additional capital; (ii) Taking various cost control measures to reduce the operational cash burn; and (iii) Commercializing product to generate recurring sales. Management of the Company has a reasonable expectation that the Company can continue raising additional equity capital to continue in operational existence for the foreseeable future.

Note 3 - Basis of Presentation

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 3: Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP. The results reported in these unaudited condensed consolidated financial statements should not may December 31, 2023 8 August 12, 2024. Principles of consolidation These unaudited consolidated financial statements include the financial information of the Company and its subsidiaries. The Company consolidates legal entities in which it holds a controlling financial interest. The Company has a two one second first not The consolidated assets, liabilities, and results of operations prior to the Merger are those of Private Firefly. In accordance with guidance applicable to these circumstances, the equity structure has been recast in all comparative periods up to the Closing to reflect the equity structure of the legal acquirer, WaveDancer. The shares and corresponding capital amounts and losses per share, prior to the Merger, have been retroactively restated based on shares reflecting the exchange ratio established in the Merger. Use of estimates in the preparation of consolidated financial statements The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates. Significant accounting policies The following significant accounting policies should be read in conjunction with the Company’s annual audited consolidated financial statements for the year ended December 31, 2023, i) Equipment Equipment is stated at cost less accumulated depreciation. Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the assets. The Company uses an estimated useful life of four ii) Share based payments For fully vested, nonforfeitable equity instruments that are granted at the date the Company enters into an agreement for goods or services with a nonemployee, the Company’s recognizes the fair value of the equity instruments on the grant date. The corresponding cost is recognized as an immediate expense or a prepaid asset and expensed over the service period depending on the specific facts and circumstances of the agreement with the nonemployee. Impact of recently issued accounting standards The Company has evaluated issued Accounting Standards Updates not not	NOTE 3: Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with Generally Acceptance Accounting Principles in the United States of America (“U.S. GAAP”). a. Principles of consolidation These consolidated financial statements include the financial information of the Company and its subsidiaries. The Company consolidates legal entities in which it holds a controlling financial interest. The Company has a two one second first not b. Revision of Prior Period Financial Statements In connection with the preparation of the consolidated financial statements for year ended December 31, 2023, December 31, 2022. No. 99, No. 108, not December 31, 2023. 20. c. Use of estimates in the preparation of consolidated financial statements The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates. i) Share based payments In calculating share-based compensation expense, key estimates are used such as, the stock price of the Company, the rate of forfeiture of options granted, the expected life of the option, the volatility of the Company’s stock price, and the risk-free interest rate. ii) Warrants In calculating the fair value of warrants issued, the Company includes key estimates such as the stock price of the Company, the expected life of the warrant, the volatility of the Company’s stock price, and the risk-free interest rate. d. Functional currency and foreign currency translations The currency of the primary economic environment in which the operations of the Company is conducted is the U.S. dollar ("$" or "Dollar"). All of the Company's revenues and finance are denominated in U.S dollars. The reporting and the functional currency of the Company is the U.S Dollar. The dollar figures are determined as follows: transactions and balances originally denominated in dollars are presented at their original amounts. Balances in non-dollar currencies are translated into dollars using historical and current exchange rates for non-monetary and monetary balances, respectively. e. Fair value measurement The Company uses a three three • Level 1—Observable • Level 2—Observable • Level 3—Unobservable no Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The carrying amounts of cash and equivalents, accounts receivable, other receivables, long-term deposits, trade payables, balances to and from related party and convertible notes approximate their fair value due to the short-term maturity of such instruments. It is management’s opinion that the Company is not f. Fair value of financial instruments Cash, other receivables, trade payables, related party payable and accrued liabilities are carried at amortized cost, which management believes approximates their respective fair value due to the short-term nature of these instruments. g. Related party Parties are related if one may h. Cash The Company considers all highly liquid investments, which include short-term bank deposits that are not not three i. Other receivables Other receivables are recorded at net realizable value, which includes an allowance for expected credit losses. The allowance for expected credit losses (“allowance for doubtful receivables”) is based on the Company’s assessment of collectability of customer accounts. The Company regularly reviews the allowance by considering factors such as historical experience, credit quality, the age of the accounts receivable balances, and current economic conditions that may j. Contingent liabilities Certain conditions may may one not may k. Warrants The Company accounts for the warrants as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the warrants and the applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, 480” 815, 815” 718, 718” 480, 480 815, not l. Stock options The Company grants stock options to certain employees and directors through an established stock option plan. All stock option grants or changes to existing grants, are subject to board of directors’ approval. For employees and directors, the fair value of the award is measured on the grant date. For non-employees, as per ASC 718, not December 31, 2023 2022, m. Revenue recognition Revenue is recognized in accordance with ASC 606, 606” five (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies this five 606, 606, The Company’s revenues are measured based on the consideration specified in the contract with each customer, net of any sales incentives and taxes collected from customers that are remitted to government authorities. For multiple-element arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Standalone selling prices are based on observable prices at which the Company separately sells the products or services. The Company regularly reviews standalone selling prices and updates these estimates, as necessary. n. Deferred revenue Deferred revenue consists of payments received from customers in advance of satisfying a performance obligation identified in accordance with ASC 606. December 31, 2023, 2022 o. Research and development expenses Research and development expenses are expensed as incurred and consist primarily of personnel, facilities, equipment and supplies related to the Company’s research and development activities. p. Software development costs The Company capitalizes the cost of developing internal-use software, consisting primarily of personnel, facilities, equipment and supplies and third q. Income taxes Income taxes are accounted for using the asset/liability method. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that are expected to be in effect when the differences are expected to reverse. In estimating future tax consequences, all expected future events are considered other than enactment of changes in the tax law or rates. The Company adopted ASC 740 740” 740, may not r. Leases At the inception of the contract, the Company assesses whether the contract contains a lease in accordance with ASU 2016 02, 842” not 842 12 not not 12 s. Employee benefits Short-term employee benefits are benefits for which full settlement is expected within twelve For post-employment the Company has a defined contribution plan pursuant to section 14 1963 no not t. Segment reporting Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one u. Geographic areas The Company has operations in Canada, the United States of America and Israel. The revenues and non-current assets of the Company are generated and located in the following locations: Geographic areas Revenue 2023 Revenue 2022 Non- current assets 2023 Non- current assets 2022 Canada - - - - United States of America 478 - - - Israel 20 - 386 52 v. Recent accounting pronouncements In December 2023, 2023 09 740 2023 09 January 1, 2025, not In November 2023, 2023 07, 280 The expanded annual disclosures are effective for the Company's year ending December 31, 2024, 2025 The Company is currently evaluating the impact that ASU 2023 07

Note 4 - The Merger

Note 4 - The Merger	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 4: On August 12, 2024, Accordingly, for accounting purposes, the Merger was treated as the equivalent of Private Firefly issuing stock for the net assets of WaveDancer, accompanied by a recapitalization. The net assets of WaveDancer were stated at carrying values, with no goodwill or other intangible assets recorded. The following table reconciles the elements of the Merger to the consolidated statements of changes in shareholders’ equity for the nine September 30, 2024: Recapitalization Cash $ 75 Prepaid expenses 62 Equipment 12 Non-cash net working capital assumed from WaveDancer (354 ) Effect of the Merger, net of transaction costs (205 ) The following table details the number of shares of common stock issued following the consummation of the Merger: Number of Shares Shares of common stock owned by WaveDancer’s pre-Merger shareholders 802,142 Shares of common stock issued in exchange for Private Firefly shares of common stock 6,670,413 Total shares of common stock outstanding immediately after Merger 7,472,555 In addition to the shares of common stock, WaveDancer’s shareholders retained: - 113,522 employee stock options; - warrants exercisable for up to 76,098 shares of common stock of the combined entity. The consolidated assets, liabilities, and results of operations prior to the Merger are those of Private Firefly In accordance with guidance applicable to these circumstances, the equity structure has been recast in all comparative periods up to the Closing to reflect the equity structure of the legal acquirer, WaveDancer. The shares and corresponding capital amounts and losses per share, prior to the Merger, have been retroactively restated based on shares reflecting the Exchange Ratio of 0.1040

Note 5 - Prepaid Expenses

Note 5 - Prepaid Expenses	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Prepaid Expenses [Text Block]	NOTE 5: Detail of prepaid expenses balance is as follows: September 30, December 31, 2024 2023 Shares issued for prepaid services $ 603 $ - Prepaid expenses 746 28 Total (current) $ 1,349 $ 28 Shares issued for prepaid services $ 1,465 $ - Total (non-current) $ 1,465 $ - The Company entered into four three 10.a

Note 6 - Equipment

Note 6 - Equipment	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 6: Equipment balance is as follows: September 30, December 31, 2024 2023 Medical equipment, cost $ 80 $ - Less – accumulated depreciation (8 ) - Equipment, net $ 72 $ -

Note 7 - Intangible Assets

Note 7 - Intangible Assets	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 7: The following tables summarize the composition of intangible assets as of September 30, 2024: September 30, 2024 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Life Unamortized intangible assets BNA software $ 1,109 $ - $ 1,109 - Total intangible assets $ 1,109 $ - $ 1,109 - The BNA software enhancement project is in progress and amortization will begin once the project is substantially complete and the software is ready for its intended purpose. The software enhancement project is expected to be completed by the end of 2025 five

Note 8 - Liability for Employee

Note 8 - Liability for Employee Rights Upon Retirement	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Retirement Benefits [Text Block]	NOTE 8: Israeli labor law requires payment of severance pay upon dismissal of an employee or upon termination of employment in certain circumstances. Pursuant to Section 14 1963, 14 1963, three nine September 30, 2024, three nine September 30, 2023,	NOTE 9: Israeli labor law requires payment of severance pay upon dismissal of an employee or upon termination of employment in certain circumstances. Pursuant to Section 14 1963, 8.33% 14 2023 2022 15

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 9: a. Royalty Commitment - Israeli Innovation Authority ( IIA ) The Company is committed to pay royalties to the State of Israel, through the Israel Innovation Authority (“IIA”), on proceeds from sales of products in which the IIA participated by way of grants for research and development. No grants were received in 2024 2023. not September 30, 2024, December 31, 2023. September 30, 2024, December 31, 2023 Sale of the technology developed utilizing the grants from IIA is restricted and is subject to IIA’s approval. b. Legal Proceedings The Company is subject to various claims, complaints and legal actions in the normal course of business from time to time. After consulting with counsel, the Company is not	NOTE 10: a Royalty Commitment - Israeli Innovation Authority ( IIA ) The Company is committed to pay royalties to the State of Israel, through the IIA, on proceeds from sales of products which the IIA participated by way of grants for research and development. No 2023 2022. not no December 31, 2023 2022. 2023 2022 Sale of the technology developed utilizing the grants from IIA is restricted and is subject to IIA’s approval.

Note 10 - Equity

Note 10 - Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Equity [Text Block]	NOTE 10: a. Shares On August 29, 2023, one During the nine September 30, 2024, three 10: August 12, 2024, As of December 31, 2023, one September 30, 2024, On July 26, 2024, August 12, 2024, On July 27, 2024, 12 August 12, 2024, three 718. 5 On August 12, 2024, not On August 12, 2024, 10: On August 12, 2024, 10: On August 26, 2024, 4 On September 9, 2024, On September 19, 2024, On September 27, 2024, one 6 12 not September 30, 2024, not b. Warrants The following table summarizes the Company’s warrant activity for the nine September 30, 2024: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life Outstanding warrants, January 1, 2024 193,433 $ 23.46 2.74 Series C Warrants (Note 10.a) 86,820 24.62 Broker warrants for Series C Offering (Note 10.a) 4,163 12.31 PIPE Warrants (Note 10.a) 823,529 6.83 WaveDancer legacy warrants (Note 4) 76,098 94.69 Outstanding warrants, September 30, 2024 1,184,043 $ 16.51 4.06 For the nine September 30, 2024, three three On August 12, 2024, five 10: On August 12, 2024, 4 c. Warrants exercisable for little or no Warrants exercisable for little or no nine September 30, 2024: Number of Warrants Weighted Average Remaining Life Outstanding warrants, January 1, 2024 54,782 1.51 Pre-funded warrants (Note 10.a) 504,324 Series A warrants (Note 10.d) 629,039 Series D warrants (Note 10.e) 92,798 Consulting agreement warrants (Note 10.f) 44,932 Exercised (435,169 ) Outstanding warrants, September 30, 2024 890,706 3.48 On July 26, 2024, five On September 19, 2024, d. Series A warrants On June 15, 2023, five August 12, 2024, September 19, 2024, e. Series D warrants On June 7, 2024, five August 12, 2024, September 19, 2024, f. Consulting agreement On March 15, 2024, The Series A performance warrants are exercisable for nominal exercise price and expire on June 15, 2028. August 12, 2024, As of September 30, 2024, g. Employees stock option plan A summary of option activity under the Company's equity incentive plan as of September 30, 2024, Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding Options, December 31, 2023 134,333 $ 20.77 6.18 $ - Options granted 335,728 5.18 - - WaveDancer options 113,522 82.25 - - Outstanding Options, September 30, 2024 583,583 $ 23.77 3.43 $ - The share-based compensation expense related to options for the three nine September 30, 2024, three nine September 30, 2023, nine September 30, 2024 2023, $nil, September 30, 2024, $nil December 31, 2023: $nil The fair value of each option award is estimated on the date of grant using a Black Scholes pricing option valuation model that uses the assumptions noted in the following table. 2024 Stock price $6.91 Risk free rate 3.75% - 3.82% Dividend yield 0% Expected volatility 86.50% - 87.60% Expected term (in years) 3.91 - 4.93 A summary of the Company’s nonvested options as of September 30, 2024, nine Number of Stock Options Weighted Average Grant-Date Fair Value Non-Vested Options, December 31, 2023 90,988 $ 4.77 Options granted 335,728 4.77 Options vested (185,704 ) 4.94 Non-Vested Options, September 30, 2024 241,012 $ 4.63 As of September 30, 2024, On August 12, 2024, 4 None h. Management options 2024 On April 2, 2024, five three March 1, 2024. three August 12, 2024, 718. i. Management options 2023 On July 8, 2023, five three July 8, 2023. August 12, 2024, 718. j. Restricted share units ( RSUs ) On July 8, 2023, Upon the consummation of the Merger on August 12, 2024, The following table presents share-based compensation expense by instrument type: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Employees stock options $ 1,296 $ 78 $ 1,413 $ 226 Restricted share units 410 - 410 - Series D warrants 610 - 610 - Total $ 2,316 $ 78 $ 2,433 $ 226	NOTE 11: a. Shares On August 17, 2022, On September 15, 2022, On February 16, 2023, On February 23, 2023, March 15, 2023, November 15, 2023. December 31, 2023, December 31, 2023, On May 1, 2023, 718 On August 29, 2023, one one December 31, 2023, one three On October 16, 2023, As of December 31, 2023, December 31, 2023, not As of December 31, 2023 2022, December 31 2023 2022 2023 2022 Number of authorized shares Number of authorized shares Number of issued shares Number of issued shares Shares of common stock 2,470,000,000 2,470,000,000 35,369,877 2,552,744 Series A Preferred Stock - - Series B Preferred Stock 30,000,000 30,000,000 14,578,833 - Series C Preferred Stock 1,538,134 - As of December 31, 2023 2022, b. Rights attached to shares The shares of common stock confer upon their holders’ voting rights and the right to participate in shareholders’ meetings, the right to share, on a per share pro rata basis, in Bonus Shares or Distributions (as defined in the Company’s Certificate of Incorporation) as may The preferred shares confer upon their holders voting rights and the right to participate in shareholders’ meetings, the right to share, on a per share pro rata basis, in Bonus Shares or Distributions (as defined in the Company’s Certificate of Incorporation) as may not The Series C Preferred Stock rank, as to the payment of dividends and the distribution of assets upon liquidation, dissolution or winding up of the Company: (a) senior to the shares of common stock, (b) junior to the Series B Preferred Stock, which Series B Preferred Stock include mandatory conversion provisions in the event the Company issues and sells equity securities to investors in an equity financing with total gross proceeds of not Series B Preferred Stock Optional Conversion Each share of Series B Preferred Stock is convertible, at the option of the holder thereof, at any time after the date of issuance of such shares into such number of fully paid and nonassessable shares of common stock as is determined by dividing the original issue price of such shares by the conversion price (subject to any adjustments as set forth in the Certificate of Designations of Series B Preferred Stock “Series B Certificate of Designations”), which conversion price shall initially be equal to the original issue price. Mandatory Conversion Upon (a) the closing of the sale of shares of common stock to the public in a public offering pursuant to an effective registration statement under the Securities Act of 1933, 12 15 1934, 13 15 not Series C Preferred Stock Optional Conversion Each share of Series C Preferred Stock is convertible, at the option of the holder thereof, at any time after the date of issuance of such shares into such number of fully paid and nonassessable shares of common stock as is determined by dividing the original issue price of such shares by the conversion price (subject to any adjustments as set forth in the Certificate of Designations of Series C Preferred Stock, the “Series C Certificate of Designations”), which conversion price shall initially be equal to the original issue price. Mandatory Conversion Upon (a) the closing of the sale of shares of common stock to the public in a public offering pursuant to an effective registration statement under the Securities Act or a qualified offering statement under Regulation A of the Securities Act, as amended); (b) the date that the Company or a successor to the Corporation (including, without limitation, by way of acquisition of all or substantially all of the Corporation’s assets, merger, or any other business combination) becomes an issuer with a class of securities registered under Section 12 15 not d. Warrants During 2022, 7 Tranche A: ● Exercise price: ( 1 $15,000 2 3 ● Maturity/Expiration date: (a) if no one 2021 one Tranche B: ● Purchase price per share resulting from dividing $150,000 by the total number of valid issued ordinary shares outstanding. ● Maturity/Expiration date: (a) if no one 2021 five On July 4, 2022, 1 July 5, 2022 $5,000 18 $10,000 three 2 3 $20,000 As part of the convertible debt issuance to various investors between July 4, 2022, August 16, 2022, one three On February 17, 2023, 2021, February 16, 2023. three 815, On August 29, 2023, one three December 31, 2023, December 31, 2023, not Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life Outstanding warrants, January 1, 2022 123,333 $ 7.50 0.85 Warrants issued pursuant to issue of convertible debt and preferred shares to individual investors 198,482 3.00 Warrants issued pursuant to modification of convertible debt 526,749 0.75 Outstanding warrants, December 31, 2022 848,564 $ 2.26 2.50 Warrants issued pursuant to units offering 1,538,113 2.56 Outstanding warrants, December 31, 2023 2,386,677 $ 2.07 2.46 The warrants and prices have been changed to reflect the reverse stock split of 1:750, November 23, 2022. e. Series A warrants On June 15, 2023, five not 718, no f. Employees stock option plan In 2010, July 8, 2023, not twelve not ten July 8, 2023; ( not one The fair value of each option award is estimated on the date of grant using a Black Scholes option valuation model that uses the assumptions noted in the following table. 2023 2022 Risk free rate 4.35 % 4.5 % Dividend yield 0 % 0 % Expected volatility 86 % 86 % Expected term (in years) 3 3 Expected life (in years) 5 5 A summary of option activity under the Plan as of December 31, 2023, Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding Options, December 31, 2022 495,746 $ 4.70 6.90 $ - Options granted 795,916 0.58 Outstanding Options, December 31, 2023 1,291,662 $ 2.16 6.18 $ - The share-based compensation expense related to options for December 31, 2023 2022: December 31, 2023 2022: $nil 2022: $nil A summary of the Company’s non-vested options as of December 31, 2023, December 31, 2023, Number of Stock Options Weighted Average Grant- Date Fair Value Non-Vested Options, December 31, 2022 325,853 $ 2.20 Options granted 795,916 0.00 Options vested (246,883 ) 1.15 Non-Vested Options, December 31, 2023 874,886 $ 0.50 As of December 31, 2023, The options and exercise prices have been changed to reflect the reverse stock split of 1:750, November 23, 2022. g. Management options On July 8, 2023, five 25% 36 three not 718, no h. Restricted share units On July 8, 2023, not 718, no

Note 11 - Basic and Diluted Net

Note 11 - Basic and Diluted Net Loss Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 11: Basic net loss per common share is computed by dividing net loss attributable to holders of common stock by the weighted average number of shares of common stock outstanding during the period. Weighted average number of shares of common stock outstanding during the period computation includes shares of common stock to be contractually issued as of the period end date and warrants exercisable for little or no not not Diluted net loss per common share is computed by giving effect to all potential dilutive shares of common stock that were outstanding during the period when the effect is dilutive. As at September 30, 2024, nine September 30, 2024, 2023,	NOTE 12: Basic net loss per common share is computed by dividing net loss attributable to holders of common stock by the weighted average number of shares of common stock outstanding during the period. Weighted average number of shares of common stock outstanding during the period computation includes shares of common stock to be contractually issued as of the period end date. Diluted net loss per common share is computed by giving effect to all potential dilutive shares of common stock that were outstanding during the period when the effect is dilutive. Potential dilutive shares of common stock consist of shares issuable upon conversion of preferred shares, exercise of stock options, restricted stock units, and warrants. No December 31, 2023 2022,

Note 12 - Related Party Transac

Note 12 - Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 12: The Company incurred $173 and $418 in officers’ consulting fees recorded in general and administration expenses for the three nine September 30, 2024, three nine September 30, 2023, On June 7, 2024, five 10: one September 19, 2024, On July 27, 2024, one August 12, 2024. three September 30, 2024, On August 8, 2024, August 23, 2024. On August 12, 2024, 10: As at September 30, 2024, 2023: no	NOTE 13: During the year ended December 31, 2022, 7 As of the year ended December 31, 2023, 2022: not $nil 2022: not The Company incurred $222 and $420 in officers’ consulting fees recorded in general administration expenses on consolidated statements of operations for the years ended December 31, 2023 2022, December 31, 2023 2022, On May 1, 2023, On July 8, 2023, 11.g No

Note 13 - Revenue, Net

Note 13 - Revenue, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 13: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Type of goods and services Service $ 21 $ 3 $ 28 $ 459 Rentals 12 20 27 - Other miscellaneous products - - - 20 Total $ 33 $ 23 $ 55 $ 479 Timing of recognition of revenue Point in time 21 - 28 - Over time 12 23 27 479 Total $ 33 $ 23 $ 55 $ 479	NOTE 14: December 31 2023 2022 Type of goods and services Service $ 498 $ - Total $ 498 $ - Timing of recognition of revenue Over time $ 498 $ - Total $ 498 $ -

Note 14 - Research and Developm

Note 14 - Research and Development Expenses	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Research, Development, and Computer Software Disclosure [Text Block]	NOTE 14: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 711 $ 317 $ 1,154 $ 571 Consultants and subcontractors 100 25 177 48 Depreciation 4 - 8 - Clinical trials - - - 19 Expenses - other 63 50 178 74 Total $ 878 $ 392 $ 1,517 $ 712	NOTE 15: December 31 2023 2022 Salary and employee benefits $ 527 $ 944 Consultants and subcontractors 99 152 Depreciation and amortization - 14 Clinical trials 3 60 Expenses - other 112 129 741 1,299 Less – grants received - - Total $ 741 $ 1,299

Note 15 - Selling and Marketing

Note 15 - Selling and Marketing Expenses	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Selling and Marketing Expenses [Text Block]	NOTE 15: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 247 $ 91 $ 594 $ 380 Professional fees 140 1 282 6 Travel 18 2 64 12 Other 26 1 33 1 Total $ 431 $ 95 $ 973 $ 399	NOTE 16: December 31 2023 2022 Salary and employee benefits $ 611 $ 432 Professional fees 6 27 Travel 21 51 Other 1 14 Total $ 639 $ 524

Note 16 - General and Administr

Note 16 - General and Administration Expenses	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
General and Administrative Expenses [Text Block]	NOTE 16: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 1,225 $ (37 ) $ 1,486 $ 282 Professional fees 1,609 212 2,431 458 Rent and maintenance 2 7 8 72 Travel expenses 26 - 57 25 Other 130 1 201 42 Total $ 2,992 $ 183 $ 4,183 $ 879	NOTE 17: December 31 2023 2022 Salary and employee benefits $ 512 $ 418 Professional fees 1,252 724 Rent and maintenance 91 233 Travel expenses 56 72 Bad debts 1 (2 ) Other 284 97 Total $ 2,196 $ 1,542

Note 1 - Business Description_2

Note 1 - Business Description	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	NOTE 1: Overview Firefly Neuroscience, Inc. (formerly WaveDancer, Inc.), a Delaware corporation, and its wholly owned subsidiaries Firefly Neuroscience 2023, 2022 Firefly Neuroscience Ltd. was initially incorporated and commenced its operations as a development company in 2006 May 2014, 2022 In July 2014, September 11, 2014, On November 15, 2023, No. 1, January 12, 2024, No. 2, June 17, 2024, 2023, August 12, 2024, ( 2023, August 12, 2024, At the effective time of the Merger, each holder of outstanding shares of Private Firefly’s common stock, par value $0.00001 per share (the “Private Firefly Common Stock”) received the number of shares of common stock, par value $0.0001 per share, of the Company (the “New Firefly Common Stock”) equal to the number of shares of Private Firefly Common Stock such stockholders held multiplied by the exchange ratio (the “Exchange Ratio”) of 0.1040. Additionally, upon at the effective time of the Merger: (i) each outstanding option to purchase Private Firefly Common Stock that was not not While WaveDancer was the legal acquirer of Private Firefly in the Merger, the Merger is treated as a reverse recapitalization under Generally Acceptance Accounting Principles in the United States of America (“U.S. GAAP”), whereby Private Firefly is deemed to be the accounting acquirer, WaveDancer was deemed to be the accounting acquiree and the historical financial statement of Private Firefly was carried forward for financial reporting purpose upon the closing of the merger. Accordingly, for accounting purposes, the Merger was treated as the equivalent of Private Firefly issuing stock for the net assets of WaveDancer, accompanied by a recapitalization. The net assets of WaveDancer were stated at carrying values, with no goodwill or other intangible assets recorded. The combined entity operates under the name Firefly Neuroscience, Inc., and on August 13, 2024, Immediately following the closing of the Merger, on August 12, 2024,	NOTE 1: Nature of organization and business Firefly Neuroscience, Inc. (the “Company”) and its wholly owned subsidiaries Firefly Neuroscience Ltd. (formerly known as Elminda Ltd.), Elminda 2022 Firefly Neuroscience Ltd. was initially incorporated and commenced its operations as a development company in 2006 May 2014, 2022 In July 2014, September 11, 2014, Reorganization Name change and corporate restructure Elminda Inc. was incorporated in the State of Delaware on April 21, 2022. On July 5, 2022, On September 15, 2022 October 24, 2022 Shareholder Restructuring On January 27, 2022, On May 24, 2022, 1 1 In connection with the Flip Transaction, on July 5, 2022, ( On November 23, 2022, 1:750. 1:750 Merger agreement On November 16, 2023, Under the terms of the Merger Agreement, each share of the Company’s shares of common stock issued and outstanding will be converted into common shares of WaveDancer based on a fixed exchange ratio, with any resulting fractional shares to be rounded to the nearest whole share. At the effective time of the merger, securityholders of Firefly will own approximately 92% of the combined company and securityholders of WaveDancer will own approximately 8% of the combined company, on a fully diluted basis. WaveDancer’s ownership may 4 2024. Israeli/Palestinian conflict On October 7, 2023, not not

Note 2 - Going Concern_2

Note 2 - Going Concern	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE 2: As of September 30, 2024, December 31, 2023: nine September 30, 2024, September 30, 2023: nine September 30, 2024, may (i) negotiating further funding with existing and new investors to raise additional capital; (ii) taking various cost control measures to reduce the operational cash burn; and (iii) commercializing product to generate recurring sales. Management of the Company has a reasonable expectation that the Company can continue raising additional equity capital to continue in operational existence for the foreseeable future. Ability to raise additional funds will depend on, among other factors, financial, economic and market conditions, many of which are outside of our control and there can be no	NOTE 2: As of December 31, 2023, December 31, 2022: December 31, 2023 December 31, 2022: December 31, 2023 twelve may (i) Negotiating further funding with existing and new investors to raise additional capital; (ii) Taking various cost control measures to reduce the operational cash burn; and (iii) Commercializing product to generate recurring sales. Management of the Company has a reasonable expectation that the Company can continue raising additional equity capital to continue in operational existence for the foreseeable future.

Note 3 - Basis of Presentatio_2

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 3: Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP. The results reported in these unaudited condensed consolidated financial statements should not may December 31, 2023 8 August 12, 2024. Principles of consolidation These unaudited consolidated financial statements include the financial information of the Company and its subsidiaries. The Company consolidates legal entities in which it holds a controlling financial interest. The Company has a two one second first not The consolidated assets, liabilities, and results of operations prior to the Merger are those of Private Firefly. In accordance with guidance applicable to these circumstances, the equity structure has been recast in all comparative periods up to the Closing to reflect the equity structure of the legal acquirer, WaveDancer. The shares and corresponding capital amounts and losses per share, prior to the Merger, have been retroactively restated based on shares reflecting the exchange ratio established in the Merger. Use of estimates in the preparation of consolidated financial statements The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates. Significant accounting policies The following significant accounting policies should be read in conjunction with the Company’s annual audited consolidated financial statements for the year ended December 31, 2023, i) Equipment Equipment is stated at cost less accumulated depreciation. Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the assets. The Company uses an estimated useful life of four ii) Share based payments For fully vested, nonforfeitable equity instruments that are granted at the date the Company enters into an agreement for goods or services with a nonemployee, the Company’s recognizes the fair value of the equity instruments on the grant date. The corresponding cost is recognized as an immediate expense or a prepaid asset and expensed over the service period depending on the specific facts and circumstances of the agreement with the nonemployee. Impact of recently issued accounting standards The Company has evaluated issued Accounting Standards Updates not not	NOTE 3: Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with Generally Acceptance Accounting Principles in the United States of America (“U.S. GAAP”). a. Principles of consolidation These consolidated financial statements include the financial information of the Company and its subsidiaries. The Company consolidates legal entities in which it holds a controlling financial interest. The Company has a two one second first not b. Revision of Prior Period Financial Statements In connection with the preparation of the consolidated financial statements for year ended December 31, 2023, December 31, 2022. No. 99, No. 108, not December 31, 2023. 20. c. Use of estimates in the preparation of consolidated financial statements The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates. i) Share based payments In calculating share-based compensation expense, key estimates are used such as, the stock price of the Company, the rate of forfeiture of options granted, the expected life of the option, the volatility of the Company’s stock price, and the risk-free interest rate. ii) Warrants In calculating the fair value of warrants issued, the Company includes key estimates such as the stock price of the Company, the expected life of the warrant, the volatility of the Company’s stock price, and the risk-free interest rate. d. Functional currency and foreign currency translations The currency of the primary economic environment in which the operations of the Company is conducted is the U.S. dollar ("$" or "Dollar"). All of the Company's revenues and finance are denominated in U.S dollars. The reporting and the functional currency of the Company is the U.S Dollar. The dollar figures are determined as follows: transactions and balances originally denominated in dollars are presented at their original amounts. Balances in non-dollar currencies are translated into dollars using historical and current exchange rates for non-monetary and monetary balances, respectively. e. Fair value measurement The Company uses a three three • Level 1—Observable • Level 2—Observable • Level 3—Unobservable no Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The carrying amounts of cash and equivalents, accounts receivable, other receivables, long-term deposits, trade payables, balances to and from related party and convertible notes approximate their fair value due to the short-term maturity of such instruments. It is management’s opinion that the Company is not f. Fair value of financial instruments Cash, other receivables, trade payables, related party payable and accrued liabilities are carried at amortized cost, which management believes approximates their respective fair value due to the short-term nature of these instruments. g. Related party Parties are related if one may h. Cash The Company considers all highly liquid investments, which include short-term bank deposits that are not not three i. Other receivables Other receivables are recorded at net realizable value, which includes an allowance for expected credit losses. The allowance for expected credit losses (“allowance for doubtful receivables”) is based on the Company’s assessment of collectability of customer accounts. The Company regularly reviews the allowance by considering factors such as historical experience, credit quality, the age of the accounts receivable balances, and current economic conditions that may j. Contingent liabilities Certain conditions may may one not may k. Warrants The Company accounts for the warrants as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the warrants and the applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, 480” 815, 815” 718, 718” 480, 480 815, not l. Stock options The Company grants stock options to certain employees and directors through an established stock option plan. All stock option grants or changes to existing grants, are subject to board of directors’ approval. For employees and directors, the fair value of the award is measured on the grant date. For non-employees, as per ASC 718, not December 31, 2023 2022, m. Revenue recognition Revenue is recognized in accordance with ASC 606, 606” five (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies this five 606, 606, The Company’s revenues are measured based on the consideration specified in the contract with each customer, net of any sales incentives and taxes collected from customers that are remitted to government authorities. For multiple-element arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Standalone selling prices are based on observable prices at which the Company separately sells the products or services. The Company regularly reviews standalone selling prices and updates these estimates, as necessary. n. Deferred revenue Deferred revenue consists of payments received from customers in advance of satisfying a performance obligation identified in accordance with ASC 606. December 31, 2023, 2022 o. Research and development expenses Research and development expenses are expensed as incurred and consist primarily of personnel, facilities, equipment and supplies related to the Company’s research and development activities. p. Software development costs The Company capitalizes the cost of developing internal-use software, consisting primarily of personnel, facilities, equipment and supplies and third q. Income taxes Income taxes are accounted for using the asset/liability method. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that are expected to be in effect when the differences are expected to reverse. In estimating future tax consequences, all expected future events are considered other than enactment of changes in the tax law or rates. The Company adopted ASC 740 740” 740, may not r. Leases At the inception of the contract, the Company assesses whether the contract contains a lease in accordance with ASU 2016 02, 842” not 842 12 not not 12 s. Employee benefits Short-term employee benefits are benefits for which full settlement is expected within twelve For post-employment the Company has a defined contribution plan pursuant to section 14 1963 no not t. Segment reporting Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one u. Geographic areas The Company has operations in Canada, the United States of America and Israel. The revenues and non-current assets of the Company are generated and located in the following locations: Geographic areas Revenue 2023 Revenue 2022 Non- current assets 2023 Non- current assets 2022 Canada - - - - United States of America 478 - - - Israel 20 - 386 52 v. Recent accounting pronouncements In December 2023, 2023 09 740 2023 09 January 1, 2025, not In November 2023, 2023 07, 280 The expanded annual disclosures are effective for the Company's year ending December 31, 2024, 2025 The Company is currently evaluating the impact that ASU 2023 07

Note 4 - Other Receivables (10K

Note 4 - Other Receivables (10K)	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4: Detail of other receivables balance is as follows: December 31 2023 2022 Other receivables $ 196 $ 131 Allowance for doubtful receivables (112 ) (112 ) Total $ 84 $ 19

Note 5 - Long Term Deposits

Note 5 - Long Term Deposits	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Other Assets Disclosure [Text Block]	NOTE 5: Long term deposits consisted of rental deposits for month-to-month shared office lease. The balances as of December 31, 2023 2022 $nil

Note 6 - Intangible Assets (10K

Note 6 - Intangible Assets (10K)	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	NOTE 6: The following tables summarize the composition of intangible assets as of December 31, 2023: December 31, 2023 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Life Unamortized intangible assets BNA software $ 386 $ - $ 386 n/a Total intangible assets $ 386 $ - $ 386 The BNA software enhancement project is in progress and amortization will begin once the project is substantially complete and the software is ready for its intended purpose. The software is expected to be completed by Q3 2024 five There were no intangible assets as of December 31, 2022.

Note 7 - Convertible Notes

Note 7 - Convertible Notes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 7: Windsor Private Capital Ltd. Partnership ( WPC ) and Origa Two Holdings Inc ( Origa") On February 2, 2022, 2021. December 31, 2022. 11.d December 31, 2022. On July 4, 2022, 11.d 3 December 31, 2022. Phyto IV Convertible debt issuance On May 4, 2022, not June 30 December 31 one one On July 4, 2022, On September 30, 2022, Convertible debt issued to various investors On July 4, 2022, July 4, 2022, August 16, 2022, 13 not June 30 December 31 Each loan matures after two one On September 30, 2022, November 23, 2022. Conversion option added to director loans On July 4, 2022, 2022, No convertible debt remained outstanding as of December 31, 2023 2022, 13

Note 8 - Deferred Revenue

Note 8 - Deferred Revenue	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Deferred Revenue [Text Block]	NOTE 8: In February 2019, In August 2022, 2022. In November 2022, 2022. During the year ended December 31, 2023, Additionally, on February 24, 2023, December 31, 2023, no not December 31 2023 2022 Pasithea Clinics Inc. $ - $ 450 R.I. Mind Group Ltd $ - $ 459 $ - $ 909

Note 9 - Liability for Employee

Note 9 - Liability for Employee Rights Upon Retirement	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Retirement Benefits [Text Block]	NOTE 8: Israeli labor law requires payment of severance pay upon dismissal of an employee or upon termination of employment in certain circumstances. Pursuant to Section 14 1963, 14 1963, three nine September 30, 2024, three nine September 30, 2023,	NOTE 9: Israeli labor law requires payment of severance pay upon dismissal of an employee or upon termination of employment in certain circumstances. Pursuant to Section 14 1963, 8.33% 14 2023 2022 15

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 9: a. Royalty Commitment - Israeli Innovation Authority ( IIA ) The Company is committed to pay royalties to the State of Israel, through the Israel Innovation Authority (“IIA”), on proceeds from sales of products in which the IIA participated by way of grants for research and development. No grants were received in 2024 2023. not September 30, 2024, December 31, 2023. September 30, 2024, December 31, 2023 Sale of the technology developed utilizing the grants from IIA is restricted and is subject to IIA’s approval. b. Legal Proceedings The Company is subject to various claims, complaints and legal actions in the normal course of business from time to time. After consulting with counsel, the Company is not	NOTE 10: a Royalty Commitment - Israeli Innovation Authority ( IIA ) The Company is committed to pay royalties to the State of Israel, through the IIA, on proceeds from sales of products which the IIA participated by way of grants for research and development. No 2023 2022. not no December 31, 2023 2022. 2023 2022 Sale of the technology developed utilizing the grants from IIA is restricted and is subject to IIA’s approval.

Note 11 - Equity

Note 11 - Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Equity [Text Block]	NOTE 10: a. Shares On August 29, 2023, one During the nine September 30, 2024, three 10: August 12, 2024, As of December 31, 2023, one September 30, 2024, On July 26, 2024, August 12, 2024, On July 27, 2024, 12 August 12, 2024, three 718. 5 On August 12, 2024, not On August 12, 2024, 10: On August 12, 2024, 10: On August 26, 2024, 4 On September 9, 2024, On September 19, 2024, On September 27, 2024, one 6 12 not September 30, 2024, not b. Warrants The following table summarizes the Company’s warrant activity for the nine September 30, 2024: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life Outstanding warrants, January 1, 2024 193,433 $ 23.46 2.74 Series C Warrants (Note 10.a) 86,820 24.62 Broker warrants for Series C Offering (Note 10.a) 4,163 12.31 PIPE Warrants (Note 10.a) 823,529 6.83 WaveDancer legacy warrants (Note 4) 76,098 94.69 Outstanding warrants, September 30, 2024 1,184,043 $ 16.51 4.06 For the nine September 30, 2024, three three On August 12, 2024, five 10: On August 12, 2024, 4 c. Warrants exercisable for little or no Warrants exercisable for little or no nine September 30, 2024: Number of Warrants Weighted Average Remaining Life Outstanding warrants, January 1, 2024 54,782 1.51 Pre-funded warrants (Note 10.a) 504,324 Series A warrants (Note 10.d) 629,039 Series D warrants (Note 10.e) 92,798 Consulting agreement warrants (Note 10.f) 44,932 Exercised (435,169 ) Outstanding warrants, September 30, 2024 890,706 3.48 On July 26, 2024, five On September 19, 2024, d. Series A warrants On June 15, 2023, five August 12, 2024, September 19, 2024, e. Series D warrants On June 7, 2024, five August 12, 2024, September 19, 2024, f. Consulting agreement On March 15, 2024, The Series A performance warrants are exercisable for nominal exercise price and expire on June 15, 2028. August 12, 2024, As of September 30, 2024, g. Employees stock option plan A summary of option activity under the Company's equity incentive plan as of September 30, 2024, Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding Options, December 31, 2023 134,333 $ 20.77 6.18 $ - Options granted 335,728 5.18 - - WaveDancer options 113,522 82.25 - - Outstanding Options, September 30, 2024 583,583 $ 23.77 3.43 $ - The share-based compensation expense related to options for the three nine September 30, 2024, three nine September 30, 2023, nine September 30, 2024 2023, $nil, September 30, 2024, $nil December 31, 2023: $nil The fair value of each option award is estimated on the date of grant using a Black Scholes pricing option valuation model that uses the assumptions noted in the following table. 2024 Stock price $6.91 Risk free rate 3.75% - 3.82% Dividend yield 0% Expected volatility 86.50% - 87.60% Expected term (in years) 3.91 - 4.93 A summary of the Company’s nonvested options as of September 30, 2024, nine Number of Stock Options Weighted Average Grant-Date Fair Value Non-Vested Options, December 31, 2023 90,988 $ 4.77 Options granted 335,728 4.77 Options vested (185,704 ) 4.94 Non-Vested Options, September 30, 2024 241,012 $ 4.63 As of September 30, 2024, On August 12, 2024, 4 None h. Management options 2024 On April 2, 2024, five three March 1, 2024. three August 12, 2024, 718. i. Management options 2023 On July 8, 2023, five three July 8, 2023. August 12, 2024, 718. j. Restricted share units ( RSUs ) On July 8, 2023, Upon the consummation of the Merger on August 12, 2024, The following table presents share-based compensation expense by instrument type: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Employees stock options $ 1,296 $ 78 $ 1,413 $ 226 Restricted share units 410 - 410 - Series D warrants 610 - 610 - Total $ 2,316 $ 78 $ 2,433 $ 226	NOTE 11: a. Shares On August 17, 2022, On September 15, 2022, On February 16, 2023, On February 23, 2023, March 15, 2023, November 15, 2023. December 31, 2023, December 31, 2023, On May 1, 2023, 718 On August 29, 2023, one one December 31, 2023, one three On October 16, 2023, As of December 31, 2023, December 31, 2023, not As of December 31, 2023 2022, December 31 2023 2022 2023 2022 Number of authorized shares Number of authorized shares Number of issued shares Number of issued shares Shares of common stock 2,470,000,000 2,470,000,000 35,369,877 2,552,744 Series A Preferred Stock - - Series B Preferred Stock 30,000,000 30,000,000 14,578,833 - Series C Preferred Stock 1,538,134 - As of December 31, 2023 2022, b. Rights attached to shares The shares of common stock confer upon their holders’ voting rights and the right to participate in shareholders’ meetings, the right to share, on a per share pro rata basis, in Bonus Shares or Distributions (as defined in the Company’s Certificate of Incorporation) as may The preferred shares confer upon their holders voting rights and the right to participate in shareholders’ meetings, the right to share, on a per share pro rata basis, in Bonus Shares or Distributions (as defined in the Company’s Certificate of Incorporation) as may not The Series C Preferred Stock rank, as to the payment of dividends and the distribution of assets upon liquidation, dissolution or winding up of the Company: (a) senior to the shares of common stock, (b) junior to the Series B Preferred Stock, which Series B Preferred Stock include mandatory conversion provisions in the event the Company issues and sells equity securities to investors in an equity financing with total gross proceeds of not Series B Preferred Stock Optional Conversion Each share of Series B Preferred Stock is convertible, at the option of the holder thereof, at any time after the date of issuance of such shares into such number of fully paid and nonassessable shares of common stock as is determined by dividing the original issue price of such shares by the conversion price (subject to any adjustments as set forth in the Certificate of Designations of Series B Preferred Stock “Series B Certificate of Designations”), which conversion price shall initially be equal to the original issue price. Mandatory Conversion Upon (a) the closing of the sale of shares of common stock to the public in a public offering pursuant to an effective registration statement under the Securities Act of 1933, 12 15 1934, 13 15 not Series C Preferred Stock Optional Conversion Each share of Series C Preferred Stock is convertible, at the option of the holder thereof, at any time after the date of issuance of such shares into such number of fully paid and nonassessable shares of common stock as is determined by dividing the original issue price of such shares by the conversion price (subject to any adjustments as set forth in the Certificate of Designations of Series C Preferred Stock, the “Series C Certificate of Designations”), which conversion price shall initially be equal to the original issue price. Mandatory Conversion Upon (a) the closing of the sale of shares of common stock to the public in a public offering pursuant to an effective registration statement under the Securities Act or a qualified offering statement under Regulation A of the Securities Act, as amended); (b) the date that the Company or a successor to the Corporation (including, without limitation, by way of acquisition of all or substantially all of the Corporation’s assets, merger, or any other business combination) becomes an issuer with a class of securities registered under Section 12 15 not d. Warrants During 2022, 7 Tranche A: ● Exercise price: ( 1 $15,000 2 3 ● Maturity/Expiration date: (a) if no one 2021 one Tranche B: ● Purchase price per share resulting from dividing $150,000 by the total number of valid issued ordinary shares outstanding. ● Maturity/Expiration date: (a) if no one 2021 five On July 4, 2022, 1 July 5, 2022 $5,000 18 $10,000 three 2 3 $20,000 As part of the convertible debt issuance to various investors between July 4, 2022, August 16, 2022, one three On February 17, 2023, 2021, February 16, 2023. three 815, On August 29, 2023, one three December 31, 2023, December 31, 2023, not Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life Outstanding warrants, January 1, 2022 123,333 $ 7.50 0.85 Warrants issued pursuant to issue of convertible debt and preferred shares to individual investors 198,482 3.00 Warrants issued pursuant to modification of convertible debt 526,749 0.75 Outstanding warrants, December 31, 2022 848,564 $ 2.26 2.50 Warrants issued pursuant to units offering 1,538,113 2.56 Outstanding warrants, December 31, 2023 2,386,677 $ 2.07 2.46 The warrants and prices have been changed to reflect the reverse stock split of 1:750, November 23, 2022. e. Series A warrants On June 15, 2023, five not 718, no f. Employees stock option plan In 2010, July 8, 2023, not twelve not ten July 8, 2023; ( not one The fair value of each option award is estimated on the date of grant using a Black Scholes option valuation model that uses the assumptions noted in the following table. 2023 2022 Risk free rate 4.35 % 4.5 % Dividend yield 0 % 0 % Expected volatility 86 % 86 % Expected term (in years) 3 3 Expected life (in years) 5 5 A summary of option activity under the Plan as of December 31, 2023, Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding Options, December 31, 2022 495,746 $ 4.70 6.90 $ - Options granted 795,916 0.58 Outstanding Options, December 31, 2023 1,291,662 $ 2.16 6.18 $ - The share-based compensation expense related to options for December 31, 2023 2022: December 31, 2023 2022: $nil 2022: $nil A summary of the Company’s non-vested options as of December 31, 2023, December 31, 2023, Number of Stock Options Weighted Average Grant- Date Fair Value Non-Vested Options, December 31, 2022 325,853 $ 2.20 Options granted 795,916 0.00 Options vested (246,883 ) 1.15 Non-Vested Options, December 31, 2023 874,886 $ 0.50 As of December 31, 2023, The options and exercise prices have been changed to reflect the reverse stock split of 1:750, November 23, 2022. g. Management options On July 8, 2023, five 25% 36 three not 718, no h. Restricted share units On July 8, 2023, not 718, no

Note 12 - Basic and Diluted Net

Note 12 - Basic and Diluted Net Loss Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 11: Basic net loss per common share is computed by dividing net loss attributable to holders of common stock by the weighted average number of shares of common stock outstanding during the period. Weighted average number of shares of common stock outstanding during the period computation includes shares of common stock to be contractually issued as of the period end date and warrants exercisable for little or no not not Diluted net loss per common share is computed by giving effect to all potential dilutive shares of common stock that were outstanding during the period when the effect is dilutive. As at September 30, 2024, nine September 30, 2024, 2023,	NOTE 12: Basic net loss per common share is computed by dividing net loss attributable to holders of common stock by the weighted average number of shares of common stock outstanding during the period. Weighted average number of shares of common stock outstanding during the period computation includes shares of common stock to be contractually issued as of the period end date. Diluted net loss per common share is computed by giving effect to all potential dilutive shares of common stock that were outstanding during the period when the effect is dilutive. Potential dilutive shares of common stock consist of shares issuable upon conversion of preferred shares, exercise of stock options, restricted stock units, and warrants. No December 31, 2023 2022,

Note 13 - Related Party Transac

Note 13 - Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 12: The Company incurred $173 and $418 in officers’ consulting fees recorded in general and administration expenses for the three nine September 30, 2024, three nine September 30, 2023, On June 7, 2024, five 10: one September 19, 2024, On July 27, 2024, one August 12, 2024. three September 30, 2024, On August 8, 2024, August 23, 2024. On August 12, 2024, 10: As at September 30, 2024, 2023: no	NOTE 13: During the year ended December 31, 2022, 7 As of the year ended December 31, 2023, 2022: not $nil 2022: not The Company incurred $222 and $420 in officers’ consulting fees recorded in general administration expenses on consolidated statements of operations for the years ended December 31, 2023 2022, December 31, 2023 2022, On May 1, 2023, On July 8, 2023, 11.g No

Note 14 - Revenue

Note 14 - Revenue	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 13: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Type of goods and services Service $ 21 $ 3 $ 28 $ 459 Rentals 12 20 27 - Other miscellaneous products - - - 20 Total $ 33 $ 23 $ 55 $ 479 Timing of recognition of revenue Point in time 21 - 28 - Over time 12 23 27 479 Total $ 33 $ 23 $ 55 $ 479	NOTE 14: December 31 2023 2022 Type of goods and services Service $ 498 $ - Total $ 498 $ - Timing of recognition of revenue Over time $ 498 $ - Total $ 498 $ -

Note 15 - Research and Developm

Note 15 - Research and Development Expenses	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Research, Development, and Computer Software Disclosure [Text Block]	NOTE 14: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 711 $ 317 $ 1,154 $ 571 Consultants and subcontractors 100 25 177 48 Depreciation 4 - 8 - Clinical trials - - - 19 Expenses - other 63 50 178 74 Total $ 878 $ 392 $ 1,517 $ 712	NOTE 15: December 31 2023 2022 Salary and employee benefits $ 527 $ 944 Consultants and subcontractors 99 152 Depreciation and amortization - 14 Clinical trials 3 60 Expenses - other 112 129 741 1,299 Less – grants received - - Total $ 741 $ 1,299

Note 16 - Selling and Marketing

Note 16 - Selling and Marketing Expenses	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
Selling and Marketing Expenses [Text Block]	NOTE 15: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 247 $ 91 $ 594 $ 380 Professional fees 140 1 282 6 Travel 18 2 64 12 Other 26 1 33 1 Total $ 431 $ 95 $ 973 $ 399	NOTE 16: December 31 2023 2022 Salary and employee benefits $ 611 $ 432 Professional fees 6 27 Travel 21 51 Other 1 14 Total $ 639 $ 524

Note 17 - General and Administr

Note 17 - General and Administration Expenses	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes to Financial Statements
General and Administrative Expenses [Text Block]	NOTE 16: Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 1,225 $ (37 ) $ 1,486 $ 282 Professional fees 1,609 212 2,431 458 Rent and maintenance 2 7 8 72 Travel expenses 26 - 57 25 Other 130 1 201 42 Total $ 2,992 $ 183 $ 4,183 $ 879	NOTE 17: December 31 2023 2022 Salary and employee benefits $ 512 $ 418 Professional fees 1,252 724 Rent and maintenance 91 233 Travel expenses 56 72 Bad debts 1 (2 ) Other 284 97 Total $ 2,196 $ 1,542

Note 18 - Other (Income) Expens

Note 18 - Other (Income) Expense	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Other Nonoperating Income and Expense [Text Block]	NOTE 18: December 31 2023 2022 Interest, bank fees and loan fees $ 18 $ 440 Unrealized (gain) loss on foreign exchange (37 ) 134 Loss on extinguishment of debt - 59 Gain on sale of equipment - (166 ) Other (457 ) (7 ) Total $ (476 ) $ 460 In February 2022, On February 24, 2023, December 31, 2023, no not 8

Note 19 - Income Tax

Note 19 - Income Tax	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 19: The total provision for income taxes differs from the amount which would be computed by applying the US income tax rate to loss before income taxes. The reasons for these differences are as follows: December 31 2023 2022 Statutory income tax rate 27.60 % 28.51 % Statutory income tax recovery $ (718 ) $ (1,113 ) Increase (decrease) in income taxes Non-deductible option expenses 135 19 Taxable capital gain on sale of investment and equipment - - Difference in foreign tax rates 30 200 US state tax 1 (1 ) Change in valuation allowance 553 895 Income tax expense (recovery) $ 1 $ - The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities and certain carry-forward balances. The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below: December 2023 2022 $ $ Deferred tax assets Non-capital loss carry-forwards from Canada - 1 Non-capital loss carry-forwards from US 1,418 1,576 Non-capital loss carry-forwards from Israel 15,449 17,479 Stock option 95 17 R&D expenditures 236 424 Reserves and others 127 - 17,325 19,497 Valuation Allowances for deferred tax assets (17,325 ) (19,497 ) Net deferred tax assets - - The net deferred tax assets have been offset by a valuation allowance because it is not not not December 31, 2023 December 31, 2022. At December 31, 2023, not Canada US Israel 2034 $ - $ 501 $ - 2035 - 1,767 - 2036 - 2,872 - 2037 - - - 2038 - - - 2039 - - - 2040 - - - 2041 - - - 2042 2 - - Indefinite - 1,293 67,170 $ 2 $ 6,433 $ 67,170 At December 31, 2023, 2022: three The Company files unconsolidated federal income tax returns domestically and in foreign jurisdictions. The Company has open tax years from 2018 2023

Note 20 - Revision of Prior Per

Note 20 - Revision of Prior Period Financial Statements	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Error Correction [Text Block]	NOTE 20: During 2023, December 31, 2022. Revised Consolidated Balance Sheet As of December 31, 2022 As reported Adjustment As revised Accrued liabilities 740 115 855 Total current liabilities 2,246 115 2,361 Total liabilities 2,246 115 2,361 Accumulated deficit (73,906 ) (115 ) (74,021 ) Total shareholders’ deficit (2,111 ) (115 ) (2,226 ) Revised Consolidated Statements of Operations and Comprehensive Loss For the year ended December 31, 2022 As reported Adjustment As revised Research and development expenses 1,272 27 1,299 General and administration expenses 1,454 88 1,542 Total operating expenses 3,329 115 3,444 Loss before Income Tax (3,789 ) (115 ) (3,904 ) Net Loss and Comprehensive Loss (3,789 ) (115 ) (3,904 ) Revised Consolidated Statement of Cash Flows For the year ended December 31, 2022 As reported Adjustment As revised Net loss (3,789 ) (115 ) (3,904 ) Change in accrued liabilities (18 ) 115 97 Net cash used in operating activities (2,892 ) - (2,892 )

Note 21 - Subsequent Events

Note 21 - Subsequent Events	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 21: The subsequent events below are major events or transactions that occurred after the period ended December 31, 2023, January 1, 2024 May 22, 2024: On January 12, 2024, November 15, 2023. On February 28, 2024, one one one three

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP. The results reported in these unaudited condensed consolidated financial statements should not may December 31, 2023 8 August 12, 2024.
Consolidation, Policy [Policy Text Block]	Principles of consolidation These unaudited consolidated financial statements include the financial information of the Company and its subsidiaries. The Company consolidates legal entities in which it holds a controlling financial interest. The Company has a two one second first not The consolidated assets, liabilities, and results of operations prior to the Merger are those of Private Firefly. In accordance with guidance applicable to these circumstances, the equity structure has been recast in all comparative periods up to the Closing to reflect the equity structure of the legal acquirer, WaveDancer. The shares and corresponding capital amounts and losses per share, prior to the Merger, have been retroactively restated based on shares reflecting the exchange ratio established in the Merger.
Use of Estimates, Policy [Policy Text Block]	Use of estimates in the preparation of consolidated financial statements The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates.
Property, Plant and Equipment, Policy [Policy Text Block]	i) Equipment Equipment is stated at cost less accumulated depreciation. Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the assets. The Company uses an estimated useful life of four
Share-Based Payment Arrangement [Policy Text Block]	ii) Share based payments For fully vested, nonforfeitable equity instruments that are granted at the date the Company enters into an agreement for goods or services with a nonemployee, the Company’s recognizes the fair value of the equity instruments on the grant date. The corresponding cost is recognized as an immediate expense or a prepaid asset and expensed over the service period depending on the specific facts and circumstances of the agreement with the nonemployee.
New Accounting Pronouncements, Policy [Policy Text Block]	Impact of recently issued accounting standards The Company has evaluated issued Accounting Standards Updates not not

Note 4 - The Merger (Tables)

Note 4 - The Merger (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Recapitalization Cash $ 75 Prepaid expenses 62 Equipment 12 Non-cash net working capital assumed from WaveDancer (354 ) Effect of the Merger, net of transaction costs (205 ) Number of Shares Shares of common stock owned by WaveDancer’s pre-Merger shareholders 802,142 Shares of common stock issued in exchange for Private Firefly shares of common stock 6,670,413 Total shares of common stock outstanding immediately after Merger 7,472,555

Note 5 - Prepaid Expenses (Tabl

Note 5 - Prepaid Expenses (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	September 30, December 31, 2024 2023 Shares issued for prepaid services $ 603 $ - Prepaid expenses 746 28 Total (current) $ 1,349 $ 28 Shares issued for prepaid services $ 1,465 $ - Total (non-current) $ 1,465 $ -

Note 6 - Equipment (Tables)

Note 6 - Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, December 31, 2024 2023 Medical equipment, cost $ 80 $ - Less – accumulated depreciation (8 ) - Equipment, net $ 72 $ -

Note 7 - Intangible Assets (Tab

Note 7 - Intangible Assets (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, 2024 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Life Unamortized intangible assets BNA software $ 1,109 $ - $ 1,109 - Total intangible assets $ 1,109 $ - $ 1,109 -	December 31, 2023 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Life Unamortized intangible assets BNA software $ 386 $ - $ 386 n/a Total intangible assets $ 386 $ - $ 386

Note 10 - Equity (Tables)

Note 10 - Equity (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life Outstanding warrants, January 1, 2024 193,433 $ 23.46 2.74 Series C Warrants (Note 10.a) 86,820 24.62 Broker warrants for Series C Offering (Note 10.a) 4,163 12.31 PIPE Warrants (Note 10.a) 823,529 6.83 WaveDancer legacy warrants (Note 4) 76,098 94.69 Outstanding warrants, September 30, 2024 1,184,043 $ 16.51 4.06 Number of Warrants Weighted Average Remaining Life Outstanding warrants, January 1, 2024 54,782 1.51 Pre-funded warrants (Note 10.a) 504,324 Series A warrants (Note 10.d) 629,039 Series D warrants (Note 10.e) 92,798 Consulting agreement warrants (Note 10.f) 44,932 Exercised (435,169 ) Outstanding warrants, September 30, 2024 890,706 3.48	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life Outstanding warrants, January 1, 2022 123,333 $ 7.50 0.85 Warrants issued pursuant to issue of convertible debt and preferred shares to individual investors 198,482 3.00 Warrants issued pursuant to modification of convertible debt 526,749 0.75 Outstanding warrants, December 31, 2022 848,564 $ 2.26 2.50 Warrants issued pursuant to units offering 1,538,113 2.56 Outstanding warrants, December 31, 2023 2,386,677 $ 2.07 2.46
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding Options, December 31, 2023 134,333 $ 20.77 6.18 $ - Options granted 335,728 5.18 - - WaveDancer options 113,522 82.25 - - Outstanding Options, September 30, 2024 583,583 $ 23.77 3.43 $ - Number of Stock Options Weighted Average Grant-Date Fair Value Non-Vested Options, December 31, 2023 90,988 $ 4.77 Options granted 335,728 4.77 Options vested (185,704 ) 4.94 Non-Vested Options, September 30, 2024 241,012 $ 4.63	Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding Options, December 31, 2022 495,746 $ 4.70 6.90 $ - Options granted 795,916 0.58 Outstanding Options, December 31, 2023 1,291,662 $ 2.16 6.18 $ - Number of Stock Options Weighted Average Grant- Date Fair Value Non-Vested Options, December 31, 2022 325,853 $ 2.20 Options granted 795,916 0.00 Options vested (246,883 ) 1.15 Non-Vested Options, December 31, 2023 874,886 $ 0.50
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2024 Stock price $6.91 Risk free rate 3.75% - 3.82% Dividend yield 0% Expected volatility 86.50% - 87.60% Expected term (in years) 3.91 - 4.93	2023 2022 Risk free rate 4.35 % 4.5 % Dividend yield 0 % 0 % Expected volatility 86 % 86 % Expected term (in years) 3 3 Expected life (in years) 5 5
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Employees stock options $ 1,296 $ 78 $ 1,413 $ 226 Restricted share units 410 - 410 - Series D warrants 610 - 610 - Total $ 2,316 $ 78 $ 2,433 $ 226

Note 13 - Revenue, Net (Tables)

Note 13 - Revenue, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Type of goods and services Service $ 21 $ 3 $ 28 $ 459 Rentals 12 20 27 - Other miscellaneous products - - - 20 Total $ 33 $ 23 $ 55 $ 479 Timing of recognition of revenue Point in time 21 - 28 - Over time 12 23 27 479 Total $ 33 $ 23 $ 55 $ 479	December 31 2023 2022 Type of goods and services Service $ 498 $ - Total $ 498 $ - Timing of recognition of revenue Over time $ 498 $ - Total $ 498 $ -

Note 14 - Research and Develo_2

Note 14 - Research and Development Expenses (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of Research and Development Expenses [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 711 $ 317 $ 1,154 $ 571 Consultants and subcontractors 100 25 177 48 Depreciation 4 - 8 - Clinical trials - - - 19 Expenses - other 63 50 178 74 Total $ 878 $ 392 $ 1,517 $ 712	December 31 2023 2022 Salary and employee benefits $ 527 $ 944 Consultants and subcontractors 99 152 Depreciation and amortization - 14 Clinical trials 3 60 Expenses - other 112 129 741 1,299 Less – grants received - - Total $ 741 $ 1,299

Note 15 - Selling and Marketi_2

Note 15 - Selling and Marketing Expenses (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of Selling and Marketing Expenses [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 247 $ 91 $ 594 $ 380 Professional fees 140 1 282 6 Travel 18 2 64 12 Other 26 1 33 1 Total $ 431 $ 95 $ 973 $ 399	December 31 2023 2022 Salary and employee benefits $ 611 $ 432 Professional fees 6 27 Travel 21 51 Other 1 14 Total $ 639 $ 524

Note 16 - General and Adminis_2

Note 16 - General and Administration Expenses (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of General and Administrative Expenses [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 1,225 $ (37 ) $ 1,486 $ 282 Professional fees 1,609 212 2,431 458 Rent and maintenance 2 7 8 72 Travel expenses 26 - 57 25 Other 130 1 201 42 Total $ 2,992 $ 183 $ 4,183 $ 879	December 31 2023 2022 Salary and employee benefits $ 512 $ 418 Professional fees 1,252 724 Rent and maintenance 91 233 Travel expenses 56 72 Bad debts 1 (2 ) Other 284 97 Total $ 2,196 $ 1,542

Note 3 - Basis of Presentatio_3

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Geographic areas Revenue 2023 Revenue 2022 Non- current assets 2023 Non- current assets 2022 Canada - - - - United States of America 478 - - - Israel 20 - 386 52

Note 4 - Other Receivables (1_2

Note 4 - Other Receivables (10K) (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Details of Other Receivables [Table Text Block]	December 31 2023 2022 Other receivables $ 196 $ 131 Allowance for doubtful receivables (112 ) (112 ) Total $ 84 $ 19

Note 6 - Intangible Assets (1_2

Note 6 - Intangible Assets (10K) (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, 2024 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Life Unamortized intangible assets BNA software $ 1,109 $ - $ 1,109 - Total intangible assets $ 1,109 $ - $ 1,109 -	December 31, 2023 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Life Unamortized intangible assets BNA software $ 386 $ - $ 386 n/a Total intangible assets $ 386 $ - $ 386

Note 8 - Deferred Revenue (Tabl

Note 8 - Deferred Revenue (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	December 31 2023 2022 Pasithea Clinics Inc. $ - $ 450 R.I. Mind Group Ltd $ - $ 459 $ - $ 909

Note 11 - Equity (Tables)

Note 11 - Equity (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of Stock by Class [Table Text Block]		December 31 2023 2022 2023 2022 Number of authorized shares Number of authorized shares Number of issued shares Number of issued shares Shares of common stock 2,470,000,000 2,470,000,000 35,369,877 2,552,744 Series A Preferred Stock - - Series B Preferred Stock 30,000,000 30,000,000 14,578,833 - Series C Preferred Stock 1,538,134 -
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life Outstanding warrants, January 1, 2024 193,433 $ 23.46 2.74 Series C Warrants (Note 10.a) 86,820 24.62 Broker warrants for Series C Offering (Note 10.a) 4,163 12.31 PIPE Warrants (Note 10.a) 823,529 6.83 WaveDancer legacy warrants (Note 4) 76,098 94.69 Outstanding warrants, September 30, 2024 1,184,043 $ 16.51 4.06 Number of Warrants Weighted Average Remaining Life Outstanding warrants, January 1, 2024 54,782 1.51 Pre-funded warrants (Note 10.a) 504,324 Series A warrants (Note 10.d) 629,039 Series D warrants (Note 10.e) 92,798 Consulting agreement warrants (Note 10.f) 44,932 Exercised (435,169 ) Outstanding warrants, September 30, 2024 890,706 3.48	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Life Outstanding warrants, January 1, 2022 123,333 $ 7.50 0.85 Warrants issued pursuant to issue of convertible debt and preferred shares to individual investors 198,482 3.00 Warrants issued pursuant to modification of convertible debt 526,749 0.75 Outstanding warrants, December 31, 2022 848,564 $ 2.26 2.50 Warrants issued pursuant to units offering 1,538,113 2.56 Outstanding warrants, December 31, 2023 2,386,677 $ 2.07 2.46
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2024 Stock price $6.91 Risk free rate 3.75% - 3.82% Dividend yield 0% Expected volatility 86.50% - 87.60% Expected term (in years) 3.91 - 4.93	2023 2022 Risk free rate 4.35 % 4.5 % Dividend yield 0 % 0 % Expected volatility 86 % 86 % Expected term (in years) 3 3 Expected life (in years) 5 5
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding Options, December 31, 2023 134,333 $ 20.77 6.18 $ - Options granted 335,728 5.18 - - WaveDancer options 113,522 82.25 - - Outstanding Options, September 30, 2024 583,583 $ 23.77 3.43 $ - Number of Stock Options Weighted Average Grant-Date Fair Value Non-Vested Options, December 31, 2023 90,988 $ 4.77 Options granted 335,728 4.77 Options vested (185,704 ) 4.94 Non-Vested Options, September 30, 2024 241,012 $ 4.63	Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding Options, December 31, 2022 495,746 $ 4.70 6.90 $ - Options granted 795,916 0.58 Outstanding Options, December 31, 2023 1,291,662 $ 2.16 6.18 $ - Number of Stock Options Weighted Average Grant- Date Fair Value Non-Vested Options, December 31, 2022 325,853 $ 2.20 Options granted 795,916 0.00 Options vested (246,883 ) 1.15 Non-Vested Options, December 31, 2023 874,886 $ 0.50

Note 14 - Revenue (Tables)

Note 14 - Revenue (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Type of goods and services Service $ 21 $ 3 $ 28 $ 459 Rentals 12 20 27 - Other miscellaneous products - - - 20 Total $ 33 $ 23 $ 55 $ 479 Timing of recognition of revenue Point in time 21 - 28 - Over time 12 23 27 479 Total $ 33 $ 23 $ 55 $ 479	December 31 2023 2022 Type of goods and services Service $ 498 $ - Total $ 498 $ - Timing of recognition of revenue Over time $ 498 $ - Total $ 498 $ -

Note 15 - Research and Develo_2

Note 15 - Research and Development Expenses (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of Research and Development Expenses [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 711 $ 317 $ 1,154 $ 571 Consultants and subcontractors 100 25 177 48 Depreciation 4 - 8 - Clinical trials - - - 19 Expenses - other 63 50 178 74 Total $ 878 $ 392 $ 1,517 $ 712	December 31 2023 2022 Salary and employee benefits $ 527 $ 944 Consultants and subcontractors 99 152 Depreciation and amortization - 14 Clinical trials 3 60 Expenses - other 112 129 741 1,299 Less – grants received - - Total $ 741 $ 1,299

Note 16 - Selling and Marketi_2

Note 16 - Selling and Marketing Expenses (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of Selling and Marketing Expenses [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 247 $ 91 $ 594 $ 380 Professional fees 140 1 282 6 Travel 18 2 64 12 Other 26 1 33 1 Total $ 431 $ 95 $ 973 $ 399	December 31 2023 2022 Salary and employee benefits $ 611 $ 432 Professional fees 6 27 Travel 21 51 Other 1 14 Total $ 639 $ 524

Note 17 - General and Adminis_2

Note 17 - General and Administration Expenses (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes Tables
Schedule of General and Administrative Expenses [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Salary and employee benefits $ 1,225 $ (37 ) $ 1,486 $ 282 Professional fees 1,609 212 2,431 458 Rent and maintenance 2 7 8 72 Travel expenses 26 - 57 25 Other 130 1 201 42 Total $ 2,992 $ 183 $ 4,183 $ 879	December 31 2023 2022 Salary and employee benefits $ 512 $ 418 Professional fees 1,252 724 Rent and maintenance 91 233 Travel expenses 56 72 Bad debts 1 (2 ) Other 284 97 Total $ 2,196 $ 1,542

Note 18 - Other (Income) Expe_2

Note 18 - Other (Income) Expense (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	December 31 2023 2022 Interest, bank fees and loan fees $ 18 $ 440 Unrealized (gain) loss on foreign exchange (37 ) 134 Loss on extinguishment of debt - 59 Gain on sale of equipment - (166 ) Other (457 ) (7 ) Total $ (476 ) $ 460

Note 19 - Income Tax (Tables)

Note 19 - Income Tax (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	December 31 2023 2022 Statutory income tax rate 27.60 % 28.51 % Statutory income tax recovery $ (718 ) $ (1,113 ) Increase (decrease) in income taxes Non-deductible option expenses 135 19 Taxable capital gain on sale of investment and equipment - - Difference in foreign tax rates 30 200 US state tax 1 (1 ) Change in valuation allowance 553 895 Income tax expense (recovery) $ 1 $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 2023 2022 $ $ Deferred tax assets Non-capital loss carry-forwards from Canada - 1 Non-capital loss carry-forwards from US 1,418 1,576 Non-capital loss carry-forwards from Israel 15,449 17,479 Stock option 95 17 R&D expenditures 236 424 Reserves and others 127 - 17,325 19,497 Valuation Allowances for deferred tax assets (17,325 ) (19,497 ) Net deferred tax assets - -
Summary of Operating Loss Carryforwards [Table Text Block]	Canada US Israel 2034 $ - $ 501 $ - 2035 - 1,767 - 2036 - 2,872 - 2037 - - - 2038 - - - 2039 - - - 2040 - - - 2041 - - - 2042 2 - - Indefinite - 1,293 67,170 $ 2 $ 6,433 $ 67,170

Note 20 - Revision of Prior P_2

Note 20 - Revision of Prior Period Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	As of December 31, 2022 As reported Adjustment As revised Accrued liabilities 740 115 855 Total current liabilities 2,246 115 2,361 Total liabilities 2,246 115 2,361 Accumulated deficit (73,906 ) (115 ) (74,021 ) Total shareholders’ deficit (2,111 ) (115 ) (2,226 ) For the year ended December 31, 2022 As reported Adjustment As revised Research and development expenses 1,272 27 1,299 General and administration expenses 1,454 88 1,542 Total operating expenses 3,329 115 3,444 Loss before Income Tax (3,789 ) (115 ) (3,904 ) Net Loss and Comprehensive Loss (3,789 ) (115 ) (3,904 ) For the year ended December 31, 2022 As reported Adjustment As revised Net loss (3,789 ) (115 ) (3,904 ) Change in accrued liabilities (18 ) 115 97 Net cash used in operating activities (2,892 ) - (2,892 )

Note 1 - Business Description (

Note 1 - Business Description (Details Textual) $ / shares in Units, $ in Thousands	Sep. 30, 2024 $ / shares	Aug. 13, 2024 shares	Aug. 12, 2024 USD ($) $ / shares	Dec. 31, 2023 $ / shares
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.0001			$ 0.0001
Shares, Outstanding (in shares) | shares		7,472,555
The Merger [Member]
Business Acquisition, Conversion Rate of Shares			0.104
Goodwill | $			$ 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill | $			$ 0
Private Firefly [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.00001
New Firefly Common Stock [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.0001

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Retained Earnings (Accumulated Deficit)	$ (83,299)		$ (76,624)	$ (74,021)
Net Cash Provided by (Used in) Operating Activities	$ (4,937)	$ (1,662)	$ (2,172)	$ (2,892)

Note 4 - The Merger (Details Te

Note 4 - The Merger (Details Textual) - The Merger [Member] $ in Thousands	Aug. 12, 2024 USD ($) shares
Goodwill | $	$ 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill | $	$ 0
Former Shareholders of WaveDancer [Member] | Share-Based Payment Arrangement, Option [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares	113,522
Former Shareholders of WaveDancer [Member] | Warrant [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares	76,098

Note 4 - The Merger - Effect of

Note 4 - The Merger - Effect of Recapitalization (Details) - USD ($) $ in Thousands	Aug. 12, 2024	Aug. 13, 2024	Aug. 11, 2024
Shares of common stock (in shares)		7,472,555
Former Shareholders of WaveDancer [Member]
Shares of common stock (in shares)			802,142
The Merger [Member]
Cash	$ 75
Prepaid expenses	62
Equipment	12
Non-cash net working capital assumed from WaveDancer	(354)
Effect of the Merger, net of transaction costs	$ (205)
Shares of common stock issued in exchange for Private Firefly shares of common stock (in shares)	6,670,413

Note 5 - Prepaid Expenses (Deta

Note 5 - Prepaid Expenses (Details Textual) - Shares Issued for Prepaid Services [Member] $ in Thousands	Jul. 27, 2024 USD ($) shares
Number of Strategic Investments	4
Arrangement, Shares to be Issued (in shares) | shares	433,360
Prepaid Expense | $	$ 2,925
Arrangement, Period (Year)	3 years

Note 5 - Prepaid Expenses - Det

Note 5 - Prepaid Expenses - Detail of Prepaid Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Shares issued for prepaid services	$ 603	$ 0
Prepaid expenses	746	28
Total (current)	1,349	28	$ 6
Shares issued for prepaid services	1,465	0
Total (non-current)	$ 1,465	$ 0

Note 6 - Equipment - Equipment

Note 6 - Equipment - Equipment Balance (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Less – accumulated depreciation	$ (8)	$ 0
Equipment, net	72	0
Medical Equipment [Member]
Medical equipment, cost	$ 80	$ 0

Note 7 - Intangible Assets (Det

Note 7 - Intangible Assets (Details Textual)	Dec. 31, 2025	Dec. 31, 2023
Finite-Lived Intangible Asset, Useful Life (Year)		5 years
Computer Software, Intangible Asset [Member] | Forecast [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years

Note 7 - Intangible Assets - Co

Note 7 - Intangible Assets - Composition of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Intangible assets, gross carrying amount	$ 1,109
Intangible assets, accumulated amortization	0	$ 0
Intangible assets, net carrying amount	1,109	386
Computer Software, Intangible Asset [Member]
Intangible assets, gross carrying amount	1,109
Intangible assets, accumulated amortization	0	0
Intangible assets, net carrying amount	$ 1,109	$ 386

Note 8 - Liability for Employ_2

Note 8 - Liability for Employee Rights Upon Retirement (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Monthly Deposit Rate, Percent of Salary	8.33%		8.33%
Contributions to Severance Compensation Act	$ 10	$ 6	$ 35	$ 22	$ 33	$ 51

Note 9 - Commitments and Cont_2

Note 9 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Revenue from Contract with Customer, Including Assessed Tax	$ 33	$ 23	$ 55	$ 479
Israeli Innovation Authority (“IIA”) [Member] | Grant [Member]
Revenue from Contract with Customer, Including Assessed Tax			$ 0
Israeli Innovation Authority (“IIA”) [Member] | Royalty [Member]
Research Agreement, Royalty Percentage	3%		3%
Contract with Customer, Liability	$ 0		$ 0
Contract With Customer, Contingent Liability	$ 5,702		$ 5,702		$ 5,625

Note 10 - Equity (Details Textu

Note 10 - Equity (Details Textual)													1 Months Ended	2 Months Ended	3 Months Ended		8 Months Ended	9 Months Ended		12 Months Ended
	Sep. 27, 2024 USD ($) $ / shares shares	Sep. 19, 2024 USD ($) shares	Sep. 09, 2024 USD ($) shares	Aug. 26, 2024 shares	Aug. 12, 2024 USD ($) $ / shares shares	Jul. 27, 2024 USD ($) shares	Jul. 26, 2024 $ / shares shares	Apr. 02, 2024 USD ($) $ / shares shares	Mar. 15, 2024 shares	Jul. 08, 2023 $ / shares shares	Mar. 15, 2023 USD ($) shares	Feb. 23, 2023 shares	Aug. 12, 2024 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Sep. 03, 2024 shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Jul. 07, 2024 shares	Aug. 29, 2023 $ / shares shares	Jul. 15, 2023 shares	Jun. 15, 2023 $ / shares shares	Jul. 04, 2022 $ / shares	Dec. 31, 2021 $ / shares
Proceeds from Issuance or Sale of Equity | $																				$ 4,643,000	$ 290,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares																				$ 2.07	$ 2.26						$ 7.5
Share-Based Payment Arrangement, Expense | $															$ 2,316,000	$ 78,000		$ 2,433,000	$ 226,000
Debt Conversion, Converted Instrument, Amount | $																				$ 0	$ 4,021,000
Gain (Loss) on Extinguishment of Debt | $																				$ 0	$ (59,000)
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)										3 years
Class of Warrant or Right, Issued During Period (in shares)																				1,538,113	198,482
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Fair Value | $																		1,600	0		$ 692,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value | $														$ 0	0			0		$ 0	$ 0
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount | $														$ 621,000	621,000			$ 621,000		$ 434,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)										3,148,288								335,728		795,916
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share) | $ / shares																		$ 5.18		$ 0.58
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)										5 years										5 years	5 years
Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value | $								$ 99,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)								19,344
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share) | $ / shares								$ 5.18
Employees, Officers, Directors and Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value | $					$ 1,501,000								$ 1,501,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)										327,421
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share) | $ / shares					$ 5.18					$ 5.18
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period (in shares)					11,037
The Merger [Member]
Stock Issued During Period, Shares, Conversion of Units (in shares)				75,375
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)																		113,522
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share) | $ / shares																		$ 82.25
The Merger [Member] | Former Shareholders of WaveDancer [Member] | Share-Based Payment Arrangement, Option [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)					113,522
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)					59,264
Share-Based Payment Arrangement, Expense | $					$ 410,000										410,000	0		$ 410,000	0
Restricted Stock Units (RSUs) [Member] | Management and Directors [Member]
Share-Based Payment Arrangement, Expense | $					$ 410,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					59,264
Restricted Stock [Member] | Board of Directors Chairman [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	557,885
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense | $															1,296,000	$ 78,000		1,413,000	$ 226,000	$ 295,000	$ 60,000
Share-Based Payment Arrangement, Option [Member] | Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)								5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Option, Exercise Price, Percentage Discount on IPO								25%
Share-Based Payment Arrangement, Option [Member] | Employees, Officers, Directors and Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)										5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Option, Exercise Price, Percentage Discount on IPO										25%
Settlement of Accrued Liabilities With Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)			10,588		45,344
Debt Conversion, Converted Instrument, Amount | $			$ 39,000
Debt Conversion, Original Debt, Amount | $			45,000
Gain (Loss) on Extinguishment of Debt | $			$ 6,000
Share-Based Payment Arrangement, Tranche One [Member] | Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)								11,024
Share-Based Payment Arrangement, Tranche One [Member] | Employees, Officers, Directors and Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)										37,709
Share-Based Payment Arrangement, Tranche One [Member] | Restricted Stock [Member] | Board of Directors Chairman [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Grant Date Fair Value | $	$ 1,674
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 3
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)	6 months
Share-Based Payment Arrangement, Tranche One [Member] | Share-Based Payment Arrangement, Option [Member] | Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)								3 years
Number of Installments								36
Share-Based Payment Arrangement, Tranche One [Member] | Share-Based Payment Arrangement, Option [Member] | Employees, Officers, Directors and Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)										3 years
Number of Installments										36
Share-Based Payment Arrangement, Tranche Two [Member] | Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)								8,320
Share-Based Payment Arrangement, Tranche Two [Member] | Restricted Stock [Member] | Board of Directors Chairman [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)	12 months
Share-Based Payment Arrangement, Tranche Two [Member] | Share-Based Payment Arrangement, Option [Member] | Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)								3 years
Number of Installments								36
Shares Issued for Prepaid Services [Member]
Number of Strategic Investments						4
Arrangement, Shares to be Issued (in shares)						433,360
Arrangement, Shares to be Issued, Value | $						$ 2,440,000
Prepaid Expense | $						$ 2,925,000
Arrangement, Period (Year)						3 years
Stock Issued During Period, Value, Issued for Services | $															2,440,000			2,440,000
Shares Issued for Prepaid Services [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Arrangement, Shares to be Issued (in shares)						140,749
Arrangement, Lock-up Restriction, Period (Month)						12 months
Shares Issued for Prepaid Services [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Arrangement, Shares to be Issued (in shares)						292,611
Arrangement, Lock-up Restriction, Period (Month)						6 months
Consulting Agreement [Member]
Arrangement, Shares to be Issued (in shares)									24,375
Arrangement, Lock-up Restriction, Period (Month)					6 months
Stock Issued During Period, Shares, Issued for Services (in shares)					22,344				20,313					22,344
Stock Issued During Period, Value, Issued for Services | $					$ 129,000									$ 129,000	$ 209,000			$ 209,000
Number of Installments									12
Series B Preferred Stock [Member]
Payments of Stock Issuance Costs | $											$ 92,000
Preferred Stock, Mandatory Conversion Feature, Offering Proceeds Threshold | $																				$ 1,000,000
Preferred Stock, Convertible, Conversion Ratio																				1
Stock Issued During Period, Shares, New Issues (in shares)											14,578,833	10,799,136
Conversion of Series C Preferred Stock Into Common Stock [Member]
Conversion of Stock, Shares Issued (in shares)																	596,145
Conversion of Series B Preferred Stock Into Common Stock [Member]
Conversion of Stock, Shares Issued (in shares)																		1,516,199
Conversion of Stock, Shares Converted (in shares)																		1,516,199
Series C Preferred Unit Warrants [Member]
Number of Warrants Per Unit																							1
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)														1	1			1		1			1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares														$ 24.62	$ 24.62			$ 24.62		$ 2.56			$ 2.56
Warrants and Rights Outstanding, Term (Year)														3 years	3 years			3 years		3 years
Class of Warrant or Right, Issued During Period (in shares)																		86,820
Broker Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)														4,163	4,163			4,163
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares														$ 12.31	$ 12.31			$ 12.31
Warrants and Rights Outstanding, Term (Year)														3 years	3 years			3 years
Class of Warrant or Right, Issued During Period (in shares)																		4,163
Pre-funded Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)					504,324								504,324
Class of Warrant or Right, Issued During Period (in shares)																		504,324
PIPE Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)					823,529								823,529
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)					1		1						1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares					$ 6.83		$ 0.001						$ 6.83
Warrants and Rights Outstanding, Term (Year)					5 years		5 years						5 years
Class of Warrant or Right, Issued During Period (in shares)					823,529		504,324											823,529
Pre-funded Warrant and PIPE Warrant [Member]
Equity Offering, Unit Price (in dollars per share) | $ / shares					$ 4.249								$ 4.249
Tranche A Warrants, Series A Warrants, and Series D Warrants [Member]
Class of Warrant or Right, Exercised During Period (in shares)		435,174
Proceeds from Warrant Exercises | $		$ 32,000
WaveDancer Legacy Warrants [Member]
Class of Warrant or Right, Issued During Period (in shares)					76,098													76,098
Tranche A Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																				526,749
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares																				$ 0.75						$ 0.75
Class of Warrant or Right, Exercised During Period (in shares)		13,852
Series A Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																								629,039	6,048,456
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares																									$ 0.01
Warrants and Rights Outstanding, Term (Year)																								5 years	5 years
Class of Warrant or Right, Exercised During Period (in shares)		359,451
Class of Warrant or Right, Issued During Period (in shares)																		629,039
Series A Warrants [Member] | Consulting Agreement [Member]
Class of Warrant or Right, Issued During Period (in shares)									44,932
Warrants and Rights Outstanding | $					$ 80,000								$ 80,000
Series D Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																						92,799
Warrants and Rights Outstanding, Term (Year)																						5 years
Class of Warrant or Right, Exercised During Period (in shares)		61,866
Class of Warrant or Right, Issued During Period (in shares)																		92,798
Warrants and Rights Outstanding | $					$ 610,000								$ 610,000
Series C Preferred Stock Offering [Member]
Equity Offering, Maximum Number of Units (in shares)																							812,500
Number of Shares Per Unit																							1
Equity Offering, Unit Price (in dollars per share) | $ / shares																							$ 12.31
Units Issued During Period, Shares (in shares)																		86,953
Proceeds from Issuance or Sale of Equity | $																		$ 1,070,000
Payments of Stock Issuance Costs | $																		$ 125,000
Private Placement [Member]
Equity Offering, Unit Price (in dollars per share) | $ / shares					$ 4.25								$ 4.25
Proceeds from Issuance or Sale of Equity | $													$ 3,500,000
Payments of Stock Issuance Costs | $													$ 52,000
Stock Issued During Period, Shares, New Issues (in shares)													319,207

Note 10 - Equity - Schedule of

Note 10 - Equity - Schedule of Warrants (Details) - $ / shares				9 Months Ended	12 Months Ended
	Sep. 19, 2024	Aug. 12, 2024	Jul. 26, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding warrants, number (in shares)				2,386,677	848,564	123,333
Outstanding warrants, exercise price (in dollars per share)				$ 2.07	$ 2.26	$ 7.5
Outstanding warrants, weighted average remaining life (Year)					2 years 5 months 15 days	2 years 6 months	10 months 6 days
Series C Warrants (Note 10.a) (in shares)					1,538,113	198,482
Series C Warrants (Note 10.a) (in dollars per share)					$ 2.56	$ 3
Outstanding warrants, number (in shares)					2,386,677	848,564	123,333
Outstanding warrants, exercise price (in dollars per share)					$ 2.07	$ 2.26	$ 7.5
Common Stock Warrants [Member]
Outstanding warrants, number (in shares)				193,433
Outstanding warrants, exercise price (in dollars per share)				$ 23.46
Outstanding warrants, weighted average remaining life (Year)				4 years 21 days	2 years 8 months 26 days
Outstanding warrants, number (in shares)				1,184,043	193,433
Outstanding warrants, exercise price (in dollars per share)				$ 16.51	$ 23.46
Penny Warrants [Member]
Outstanding warrants, number (in shares)				54,782
Outstanding warrants, weighted average remaining life (Year)				3 years 5 months 23 days	1 year 6 months 3 days
Outstanding warrants, number (in shares)				890,706	54,782
Exercised, number (in shares)				(435,169)
Series C Preferred Unit Warrants [Member]
Outstanding warrants, exercise price (in dollars per share)				$ 2.56
Series C Warrants (Note 10.a) (in shares)				86,820
Series C Warrants (Note 10.a) (in dollars per share)				$ 24.62
Outstanding warrants, exercise price (in dollars per share)				$ 24.62	$ 2.56
Pre-funded Warrants [Member]
Series C Warrants (Note 10.a) (in shares)				504,324
Broker Warrants [Member]
Series C Warrants (Note 10.a) (in shares)				4,163
Series C Warrants (Note 10.a) (in dollars per share)				$ 12.31
Outstanding warrants, exercise price (in dollars per share)				$ 12.31
Series A Warrants [Member]
Series C Warrants (Note 10.a) (in shares)				629,039
Exercised, number (in shares)	(359,451)
PIPE Warrants [Member]
Series C Warrants (Note 10.a) (in shares)		823,529	504,324	823,529
Series C Warrants (Note 10.a) (in dollars per share)				$ 6.83
Outstanding warrants, exercise price (in dollars per share)		$ 6.83	$ 0.001
Series D Warrants [Member]
Series C Warrants (Note 10.a) (in shares)				92,798
Exercised, number (in shares)	(61,866)
WaveDancer Legacy Warrants [Member]
Series C Warrants (Note 10.a) (in shares)		76,098		76,098
Series C Warrants (Note 10.a) (in dollars per share)				$ 94.69
Consulting Agreement Warrants [Member]
Series C Warrants (Note 10.a) (in shares)				44,932

Note 10 - Equity - Schedule o_2

Note 10 - Equity - Schedule of Option Activity (Details) - USD ($)		9 Months Ended	12 Months Ended
	Jul. 08, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Outstanding Options (in shares)		134,333	495,746
Outstanding Options, exercise price (in dollars per share)		$ 20.77	$ 4.7
Outstanding Options, weighted average contractual term (Year)		3 years 5 months 4 days	6 years 2 months 4 days	6 years 10 months 24 days
Outstanding Options, intrinsic value		$ 0	$ 0	$ 0
Options granted (in shares)	3,148,288	335,728	795,916
Options granted, exercise price (in dollars per share)		$ 5.18	$ 0.58
Outstanding Options (in shares)		583,583	134,333	495,746
Outstanding Options, exercise price (in dollars per share)		$ 23.77	$ 20.77	$ 4.7
Non-Vested Options, number (in shares)		90,988	325,853
Non-Vested Options, weighted average grant date fair value (in dollars per share)		$ 4.77	$ 2.2
Options granted, weighted average grant date fair value (in dollars per share)		$ 4.77	$ 0
Options vested, number (in shares)	(362,584)	(185,704)	(246,883)
Options vested, weighted average grant date fair value (in dollars per share)		$ 4.94	$ 1.15
Non-Vested Options, number (in shares)		241,012	90,988	325,853
Non-Vested Options, weighted average grant date fair value (in dollars per share)		$ 4.63	$ 4.77	$ 2.2
The Merger [Member]
Options granted (in shares)		113,522
Options granted, exercise price (in dollars per share)		$ 82.25

Note 10 - Equity - Assumptions

Note 10 - Equity - Assumptions (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Risk free rate		4.35%	4.50%
Dividend yield		0%	0%
Expected volatility		86%	86%
Expected term (in years) (Year)		3 years	3 years
Share-Based Payment Arrangement, Option [Member]
Stock price (in dollars per share)	$ 6.91
Dividend yield	0%
Share-Based Payment Arrangement, Option [Member] | Minimum [Member]
Risk free rate	3.75%
Expected volatility	86.50%
Expected term (in years) (Year)	3 years 10 months 28 days
Share-Based Payment Arrangement, Option [Member] | Maximum [Member]
Risk free rate	3.82%
Expected volatility	87.60%
Expected term (in years) (Year)	4 years 11 months 4 days

Note 10 - Equity - Share-based

Note 10 - Equity - Share-based Compensation Expense (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 12, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-based compensation expense		$ 2,316	$ 78	$ 2,433	$ 226
Share-Based Payment Arrangement, Option [Member]
Share-based compensation expense		1,296	78	1,413	226	$ 295	$ 60
Restricted Stock Units (RSUs) [Member]
Share-based compensation expense	$ 410	410	0	410	0
Series D Warrants [Member]
Share-based compensation expense		$ 610	$ 0	$ 610	$ 0

Note 11 - Basic and Diluted N_2

Note 11 - Basic and Diluted Net Loss Per Share (Details Textual) - shares shares in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Weighted Average Number of Shares Outstanding, Diluted, Adjustment (in shares)	0	0

Note 12 - Related Party Trans_2

Note 12 - Related Party Transactions (Details Textual) - USD ($) $ in Thousands					3 Months Ended		9 Months Ended
	Sep. 19, 2024	Aug. 12, 2024	Aug. 08, 2024	Jul. 27, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jul. 07, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Expense					$ 2,316	$ 78	$ 2,433	$ 226
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		59,264
Share-Based Payment Arrangement, Expense		$ 410			410	0	410	0
Shares Issued for Prepaid Services [Member]
Arrangement, Shares to be Issued (in shares)				433,360
Arrangement, Shares to be Issued, Value				$ 2,440
Prepaid Expense				$ 2,925
Arrangement, Period (Year)				3 years
Series D Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)									92,799
Warrants and Rights Outstanding, Term (Year)									5 years
Warrants and Rights Outstanding		$ 610
Class of Warrant or Right, Exercised During Period (in shares)	61,866
Officer [Member] | Consulting Fees [Member]
Related Party Transaction, Amounts of Transaction					173	27	418	250
Director [Member]
Long-Term Debt					175	$ 175	175	$ 175		$ 175	$ 175
Director [Member] | Shares Issued for Prepaid Services [Member]
Arrangement, Shares to be Issued (in shares)				140,749
Arrangement, Shares to be Issued, Value				$ 745
Prepaid Expense				$ 950	$ 677		$ 677
Arrangement, Period (Year)				3 years
Director [Member] | Series D Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)									30,933
Warrants and Rights Outstanding									$ 203
Class of Warrant or Right, Exercised During Period (in shares)	30,933
Related Party [Member] | Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		59,264
Share-Based Payment Arrangement, Expense		$ 410
Related Party [Member] | Secured Promissory Notes [Member]
Debt Instrument, Face Amount			$ 209
Debt Instrument, Unamortized Discount (Premium), Net			11
Proceeds from Issuance of Debt			$ 198
Debt Instrument, Interest Rate, Stated Percentage			18%

Note 13 - Revenue, Net - Disagg

Note 13 - Revenue, Net - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenues	$ 33	$ 23	$ 55	$ 479	$ 498	$ 0
Transferred at Point in Time [Member]
Revenues	21	0	28	0
Transferred over Time [Member]
Revenues	12	23	27	479	498	0
Service [Member]
Revenues	21	3	28	459	$ 498	$ 0
Rentals [Member]
Revenues	12	20	27	0
Product and Service, Other [Member]
Revenues	$ 0	$ 0	$ 0	$ 20

Note 14 - Research and Develo_3

Note 14 - Research and Development Expenses -Schedule of Research and Development Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Consultants and subcontractors	$ 100	$ 25	$ 177	$ 48	$ 99	$ 152
Depreciation	4	0	8	0
Clinical trials	0	0	0	19	3	60
Expenses - other	63	50	178	74	112	129
Total	878	392	1,517	712	741	1,299
Research and Development Expense [Member]
Salary and employee benefits	$ 711	$ 317	$ 1,154	$ 571	527	944
Depreciation					$ 0	$ 14

Note 15 - Selling and Marketi_3

Note 15 - Selling and Marketing Expenses - Schedule of Selling and Marketing Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Other	$ 26	$ 1	$ 33	$ 1	$ 1	$ 14
Total	431	95	973	399	639	524
Selling and Marketing Expense [Member]
Salary and employee benefits	247	91	594	380	611	432
Professional fees	140	1	282	6	6	27
Travel	$ 18	$ 2	$ 64	$ 12	$ 21	$ 51

Note 16 - General and Adminis_3

Note 16 - General and Administration Expenses - Schedule of General and Administration Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Rent and maintenance	$ 2	$ 7	$ 8	$ 72	$ 91	$ 233
Other	130	1	201	42	284	97
Total	2,992	183	4,183	879	2,196	1,542
General and Administrative Expense [Member]
Salary and employee benefits	1,225	(37)	1,486	282	512	418
Professional fees	1,609	212	2,431	458	1,252	724
Travel expenses	$ 26	$ 0	$ 57	$ 25	$ 56	$ 72

Note 1 - Business Description_3

Note 1 - Business Description (Details Textual)			12 Months Ended
	Nov. 23, 2022	Jul. 05, 2022 shares	Dec. 31, 2022 shares	Sep. 30, 2024 shares	Dec. 31, 2023 shares	Nov. 16, 2023	Jan. 27, 2022 shares
Common Stock, Shares, Outstanding (in shares)				8,476,202	3,678,550		1,085,605
Preferred Stock, Shares Outstanding (in shares)				0	1,676,165
Common Stock Dividends, Shares (in shares)		3,715
Former Firefly 2023 Stockholders [Member]
Subsidiary, Ownership Percentage, Parent						92%
Former Firefly Stockholders [Member]
Subsidiary, Ownership Percentage, Parent						8%
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	750
Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)		1,085,605	51,282
Series A Preferred Stock [Member]
Preferred Stock, Shares Outstanding (in shares)							3,198,421
Stock Issued During Period, Shares, New Issues (in shares)		3,198,421
Series A Preferred Stock [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)			0

Note 2 - Going Concern (Detai_2

Note 2 - Going Concern (Details Textual) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Retained Earnings (Accumulated Deficit)	$ (83,299)		$ (76,624)	$ (74,021)
Net Cash Provided by (Used in) Operating Activities	$ (4,937)	$ (1,662)	$ (2,172)	$ (2,892)

Note 3 - Basis of Presentatio_4

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Assets and Revenue By Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenues	$ 33	$ 23	$ 55	$ 479	$ 498	$ 0
Noncurrent assets	$ 2,646		$ 2,646		386	52
CANADA
Revenues
Noncurrent assets
UNITED STATES
Revenues					478
Noncurrent assets
ISRAEL
Revenues					20
Noncurrent assets					$ 386	$ 52

Note 4 - Other Receivables - De

Note 4 - Other Receivables - Details of Other Receivables (10K) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other receivables	$ 196	$ 131
Allowance for doubtful receivables	(112)	(112)
Total	$ 84	$ 19

Note 5 - Long Term Deposits (De

Note 5 - Long Term Deposits (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deposit Assets	$ 0	$ 52

Note 6 - Intangible Assets (1_3

Note 6 - Intangible Assets (10K) (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Asset, Useful Life (Year)		5 years
Intangible Assets, Net (Excluding Goodwill)	$ 1,109	$ 386	$ 0

Note 6 - Intangible Assets - Sc

Note 6 - Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Intangible assets, gross		$ 386
Intangible assets, amortization	$ 0	0
Intangible assets, net	1,109	386
Computer Software, Intangible Asset [Member]
Intangible assets, gross		386
Intangible assets, amortization	0	0
Intangible assets, net	$ 1,109	$ 386

Note 7 - Convertible Notes (Det

Note 7 - Convertible Notes (Details Textual) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Sep. 30, 2022	Jul. 04, 2022	Feb. 02, 2022	Dec. 31, 2023	Dec. 31, 2022	May 04, 2022	Dec. 31, 2021
Gain (Loss) on Extinguishment of Debt				$ 0	$ (59)
Convertible Debt				$ 0
Conversion of Director Notes Into Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)					106,612
Phyto IV LP [Member] | Convertible Debt [Member]
Debt Instrument, Face Amount						$ 150
Gain (Loss) on Extinguishment of Debt		$ 8
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 3				$ 7.5
Debt Instrument, Interest Rate, Stated Percentage						10%
Debt Instrument, Extension Fee Percentage						1.50%
Convertible Debt Issued to Various Investors [Member]
Debt Instrument, Face Amount		$ 555
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 3
Debt Instrument, Interest Rate, Stated Percentage		10%
Debt Instrument, Extension Fee Percentage		1.50%
Convertible Debt Issued to Various Investors [Member] | Conversion of Debt and Interest Into Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)	188,734
WPC and Origa [Member] | Convertible Debt and Stock Warrants [Member]
Warrants and Rights Outstanding		$ 551	$ 478
WPC and Origa [Member] | Side Letter [Member]
Debt Instrument, Face Amount		2,936	1,886				$ 1,000
Gain (Loss) on Extinguishment of Debt		$ 509	$ (576)
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 3	$ 7.5
Phyto IV LP [Member] | Conversion of Debt and Interest Into Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)	51,792

Note 8 - Deferred Revenue (Deta

Note 8 - Deferred Revenue (Details Textual) - USD ($) $ in Thousands	1 Months Ended			12 Months Ended
	Nov. 30, 2022	Aug. 31, 2022	Feb. 28, 2019	Dec. 31, 2023	Dec. 31, 2022
Contract with Customer, Liability, Revenue Recognized				$ 0	$ 909
R. I. Mind Group Ltd. [Member]
Contract with Customer, Liability			$ 2,500
Contract with Customer, Liability, Revenue Recognized			500	0	459
Contract with Customer, Liability, Cumulative Catch-up Adjustment to Revenue, Change in Estimate of Transaction Price			$ (41)
Pasithea Clinics Inc. [Member]
Contract with Customer, Liability, Revenue Recognized	$ 150	$ 300		$ 0	$ 450

Note 8 - Deferred Revenue - Sch

Note 8 - Deferred Revenue - Schedule of Deferred Revenue (Details) - USD ($) $ in Thousands	1 Months Ended			12 Months Ended
	Nov. 30, 2022	Aug. 31, 2022	Feb. 28, 2019	Dec. 31, 2023	Dec. 31, 2022
Revenue recognized				$ 0	$ 909
Pasithea Clinics Inc. [Member]
Revenue recognized	$ 150	$ 300		0	450
R. I. Mind Group Ltd. [Member]
Revenue recognized			$ 500	$ 0	$ 459

Note 9 - Liability for Employ_2

Note 9 - Liability for Employee Rights Upon Retirement (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Contributions to Severance Compensation Act	$ 10	$ 6	$ 35	$ 22	$ 33	$ 51

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual) - IIA Royalty Commitment [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Research Agreement, Royalty Percentage	3%
Other Commitment	$ 5,625	$ 5,576

Note 11 - Equity (Details Textu

Note 11 - Equity (Details Textual)													3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares	Oct. 16, 2023 shares	Aug. 29, 2023 $ / shares shares	Jul. 08, 2023 shares	May 01, 2023 $ / shares shares	Mar. 15, 2023 USD ($) shares	Feb. 23, 2023 $ / shares shares	Feb. 16, 2023 USD ($) $ / shares shares	Nov. 23, 2022	Sep. 15, 2022 USD ($) $ / shares shares	Aug. 17, 2022 USD ($) shares	Jul. 05, 2022 shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Jul. 15, 2023 shares	Jun. 15, 2023 $ / shares shares	Feb. 17, 2023 $ / shares shares	Aug. 16, 2022 $ / shares shares	Jul. 04, 2022 $ / shares	Dec. 31, 2021 $ / shares
Proceeds from Issuance or Sale of Equity | $																	$ 4,643,000	$ 290,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 2.07																$ 2.07	$ 2.26						$ 7.5
Stock Repurchased and Retired During Period, Shares (in shares)		4,217
Shares Authorized (in shares)	2,500,000,000																2,500,000,000
Common Stock, Shares Authorized (in shares)	100,000,000												100,000,000		100,000,000		100,000,000	2,470,000,000
Preferred Stock, Shares Authorized (in shares)	3,120,000												1,000,000		1,000,000		3,120,000
Share-Based Payment Arrangement, Expense | $													$ 2,316,000	$ 78,000	$ 2,433,000	$ 226,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Fair Value | $															1,600	0		$ 692,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 0												0		0		$ 0	$ 0
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount | $	$ 434,000												621,000		$ 621,000		$ 434,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)				3,148,288											335,728		795,916
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)				5 years													5 years	5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares (in shares)				362,584											185,704		246,883
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)				3 years
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense | $													$ 1,296,000	$ 78,000	$ 1,413,000	$ 226,000	$ 295,000	$ 60,000
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio									750
Previously Reported [Member]
Common Stock, Shares Authorized (in shares)	2,470,000,000																2,470,000,000	2,470,000,000
Preferred Stock, Shares Authorized (in shares)	30,000,000																30,000,000	30,000,000
Conversion of Series B Preferred Stock to Common Stock [Member]
Preferred Stock, Mandatory Conversion Feature, Offering Proceeds Threshold | $	$ 1,000																$ 1,000
Preferred Stock, Convertible, Conversion Ratio	1																1
Conversion of Stock, Shares Converted (in shares)	14,578,833
Preferred Stock, Mandatory Conversion Feature, Company Valuation | $	$ 18,000																$ 18,000
Related Party [Member] | Consulting Fees [Member]
Shares Issued, Price Per Share (in dollars per share) | $ / shares					$ 0.0041
Stock Issued During Period, Shares, Issued for Services (in shares)					284,964
August 2022 Securities Purchase Agreement Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)											13,333
Series C Preferred Unit Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)	1		1										1		1		1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 2.56		$ 2.56										$ 24.62		$ 24.62		$ 2.56
Warrants and Rights Outstanding, Term (Year)	3 years												3 years		3 years		3 years
Warrants or Rights Issued (in shares)																	759,863
Noncash Warrants Issued (in shares)																	781,250
Tranche A Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	526,749																526,749
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 0.75																$ 0.75						$ 0.75
Class of Warrant or Right, Exercise Price, Purchase Price Numerator | $	$ 50,000																$ 50,000
Tranche B Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	262,051																262,051
Class of Warrant or Right, Exercise Price, Purchase Price Numerator | $	$ 150,000																$ 150,000
Convertible Debt and Stock Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																						198,482
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares																						$ 3
WPC Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																					123,333
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares																					$ 0.00473
Series A Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																			629,039	6,048,456
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares																				$ 0.01
Warrants and Rights Outstanding, Term (Year)																			5 years	5 years
Series A Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)												3,198,421
Preferred Stock, Shares Authorized (in shares)
Series B Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)						14,578,833	10,799,136
Shares Issued, Price Per Share (in dollars per share) | $ / shares							$ 0.1852
Proceeds from Issuance of Preferred Stock and Preference Stock | $						$ 2,700,000
Payments of Stock Issuance Costs | $						$ 92,000
Preferred Stock, Mandatory Conversion Feature, Offering Proceeds Threshold | $	$ 1,000,000																$ 1,000,000
Preferred Stock, Convertible, Conversion Ratio	1																1
Preferred Stock, Shares Authorized (in shares)	30,000,000																30,000,000	30,000,000
Series C Preferred Stock [Member]
Proceeds from Issuance or Sale of Equity | $	$ 1,969,000
Payments of Stock Issuance Costs | $	$ 67,000
Units Issued During Period, New Issues (in shares)	1,538,134		7,812,500
Preferred Stock, Mandatory Conversion Feature, Offering Proceeds Threshold | $	$ 2,000																$ 2,000
Preferred Stock, Shares Authorized (in shares)
Preferred Stock, Mandatory Conversion Feature, Company Valuation | $	$ 65,000																$ 65,000
Series C Preferred Stock [Member] | Series C Preferred Unit Warrants [Member]
Class of Warrant or Right, Combined Purchase Price (in dollars per share) | $ / shares			$ 1.28
Securities Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)								32,536,386		51,282
Proceeds from Issuance or Sale of Equity | $								$ 133,000		$ 250,000
Shares Issued, Price Per Share (in dollars per share) | $ / shares								$ 0.0041		$ 4.87
Securities Purchase Agreement [Member] | Series A Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)											10,000,000
Proceeds from Issuance or Sale of Equity | $											$ 40,000

Note 11 - Equity - Schedule of

Note 11 - Equity - Schedule of Shares Authorized and Issued (Details) - shares	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Shares of common stock authorized (in shares)	100,000,000	100,000,000	2,470,000,000
Shares of common stock issued (in shares)	8,476,202	3,678,550	2,552,744
Shares of preferred stock authorized (in shares)	1,000,000	3,120,000
Shares of preferred stock issued (in shares)	0	1,676,165
Series A Preferred Stock [Member]
Shares of preferred stock authorized (in shares)
Shares of preferred stock issued (in shares)		0	0
Series B Preferred Stock [Member]
Shares of preferred stock authorized (in shares)		30,000,000	30,000,000
Shares of preferred stock issued (in shares)		14,578,833	0
Series C Preferred Stock [Member]
Shares of preferred stock authorized (in shares)
Shares of preferred stock issued (in shares)		1,538,134	0
Previously Reported [Member]
Shares of common stock authorized (in shares)		2,470,000,000	2,470,000,000
Shares of common stock issued (in shares)		35,369,877	2,552,744
Shares of preferred stock authorized (in shares)		30,000,000	30,000,000
Shares of preferred stock issued (in shares)		16,116,957	0

Note 11 - Equity - Schedule o_2

Note 11 - Equity - Schedule of Warrants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding warrants, number (in shares)	848,564	123,333
Outstanding warrants, exercise price (in dollars per share)	$ 2.26	$ 7.5
Outstanding warrants, weighted average remaining life (Year)	2 years 5 months 15 days	2 years 6 months	10 months 6 days
Series C Warrants (Note 10.a) (in shares)	1,538,113	198,482
Series C Warrants (Note 10.a) (in dollars per share)	$ 2.56	$ 3
Warrants issued pursuant to modification of convertible debt (in shares)		526,749
Warrants issued pursuant to modification of convertible debt (in dollars per share)		$ 0.75
Outstanding warrants, number (in shares)	2,386,677	848,564	123,333
Outstanding warrants, exercise price (in dollars per share)	$ 2.07	$ 2.26	$ 7.5

Note 11 - Equity - Assumptions

Note 11 - Equity - Assumptions (Details)		12 Months Ended
	Jul. 08, 2023	Dec. 31, 2023	Dec. 31, 2022
Risk free rate		4.35%	4.50%
Dividend yield		0%	0%
Expected volatility		86%	86%
Expected term (in years) (Year)		3 years	3 years
Expected life (in years) (Year)	5 years	5 years	5 years

Note 11 - Equity - Schedule o_3

Note 11 - Equity - Schedule of Option Activity (Details) - USD ($)		9 Months Ended	12 Months Ended
	Jul. 08, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Outstanding Options (in shares)		134,333	495,746
Outstanding Options, exercise price (in dollars per share)		$ 20.77	$ 4.7
Outstanding Options, weighted average contractual term (Year)		3 years 5 months 4 days	6 years 2 months 4 days	6 years 10 months 24 days
Outstanding Options, intrinsic value		$ 0	$ 0	$ 0
Options granted (in shares)	3,148,288	335,728	795,916
Options granted, exercise price (in dollars per share)		$ 5.18	$ 0.58
Outstanding Options (in shares)		583,583	134,333	495,746
Outstanding Options, exercise price (in dollars per share)		$ 23.77	$ 20.77	$ 4.7
Non-Vested Options, number (in shares)		90,988	325,853
Non-Vested Options, weighted average grant date fair value (in dollars per share)		$ 4.77	$ 2.2
Options granted, weighted average grant date fair value (in dollars per share)		$ 4.77	$ 0
Options vested, number (in shares)	(362,584)	(185,704)	(246,883)
Options vested, weighted average grant date fair value (in dollars per share)		$ 4.94	$ 1.15
Non-Vested Options, number (in shares)		241,012	90,988	325,853
Non-Vested Options, weighted average grant date fair value (in dollars per share)		$ 4.63	$ 4.77	$ 2.2
Previously Reported [Member]
Outstanding Options (in shares)		1,291,662
Outstanding Options, exercise price (in dollars per share)		$ 2.16
Outstanding Options (in shares)			1,291,662
Outstanding Options, exercise price (in dollars per share)			$ 2.16
Non-Vested Options, number (in shares)		874,886
Non-Vested Options, weighted average grant date fair value (in dollars per share)		$ 0.5
Non-Vested Options, number (in shares)			874,886
Non-Vested Options, weighted average grant date fair value (in dollars per share)			$ 0.5

Note 13 - Related Party Trans_2

Note 13 - Related Party Transactions (Details Textual) - USD ($) $ in Thousands			12 Months Ended
	Jun. 08, 2023	May 01, 2023	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures (in shares)	3,148,288
Director [Member]
Long-Term Debt			$ 175	$ 175	$ 175	$ 175
Accounts Payable			0	2
Executive Officer [Member] | Consulting Fees [Member]
Accounts Payable			106	56
Related Party Transaction, Amounts of Transaction			$ 222	420
Related Party [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures (in shares)	2,776,861
Related Party [Member] | Consulting Fees [Member]
Stock Issued During Period, Shares, Issued for Services (in shares)		284,964
Conversion of Director Notes Into Common Stock [Member]
Debt Conversion, Original Debt, Amount				$ 320
Debt Conversion, Converted Instrument, Shares Issued (in shares)				106,612

Note 14 - Revenue - Disaggregat

Note 14 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenues	$ 33	$ 23	$ 55	$ 479	$ 498	$ 0
Transferred over Time [Member]
Revenues	12	23	27	479	498	0
Service [Member]
Revenues	$ 21	$ 3	$ 28	$ 459	$ 498	$ 0

Note 15 - Research and Develo_3

Note 15 - Research and Development Expenses -Schedule of Research and Development Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Consultants and subcontractors	$ 100	$ 25	$ 177	$ 48	$ 99	$ 152
Depreciation	4	0	8	0
Clinical trials	0	0	0	19	3	60
Expenses - other	63	50	178	74	112	129
Research and Development Expense, Gross					741	1,299
Less – grants received					0	0
Total	878	392	1,517	712	741	1,299
Research and Development Expense [Member]
Salary and employee benefits	$ 711	$ 317	$ 1,154	$ 571	527	944
Depreciation					$ 0	$ 14

Note 16 - Selling and Marketi_3

Note 16 - Selling and Marketing Expenses - Schedule of Selling and Marketing Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Other	$ 26	$ 1	$ 33	$ 1	$ 1	$ 14
Total	431	95	973	399	639	524
Selling and Marketing Expense [Member]
Salary and employee benefits	247	91	594	380	611	432
Professional fees	140	1	282	6	6	27
Travel	$ 18	$ 2	$ 64	$ 12	$ 21	$ 51

Note 17 - General and Adminis_3

Note 17 - General and Administration Expenses - Schedule of General and Administration Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Rent and maintenance	$ 2	$ 7	$ 8	$ 72	$ 91	$ 233
Bad debts					1	(2)
Other	130	1	201	42	284	97
Total	2,992	183	4,183	879	2,196	1,542
General and Administrative Expense [Member]
Salary and employee benefits	1,225	(37)	1,486	282	512	418
Professional fees	1,609	212	2,431	458	1,252	724
Travel expenses	$ 26	$ 0	$ 57	$ 25	$ 56	$ 72

Note 18 - Other (Income) Expe_3

Note 18 - Other (Income) Expense (Details Textual) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Feb. 28, 2022	Feb. 28, 2019	Dec. 31, 2023	Dec. 31, 2022
Proceeds from Sale of Productive Assets	$ 262
Gain (Loss) on Disposition of Assets	$ 166		$ 0	$ (166)
Contract with Customer, Liability, Revenue Recognized			0	909
R. I. Mind Group Ltd. [Member]
Contract with Customer, Liability, Revenue Recognized		$ 500	$ 0	$ 459

Note 18 - Other (Income) Expe_4

Note 18 - Other (Income) Expense - Schedule of Other (Income) Expense (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 28, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Interest, bank fees and loan fees		$ 24	$ 3	$ 36	$ 13	$ 18	$ 440
Unrealized (gain) loss on foreign exchange		$ 2	$ 0	$ (1)	$ 0	(37)	134
Loss on extinguishment of debt						0	59
Gain on sale of equipment	$ 166					0	(166)
Other						(457)	(7)
Total						$ (476)	$ 460

Note 19 - Income Tax (Details T

Note 19 - Income Tax (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Open Tax Year	2018 2019 2020 2021 2022 2023
Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 889	$ 1,823

Note 19 - Income Tax - Provisio

Note 19 - Income Tax - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Statutory income tax rate					27.60%	28.51%
Statutory income tax recovery					$ (718)	$ (1,113)
Non-deductible option expenses					135	19
Taxable capital gain on sale of investment and equipment					0	0
Difference in foreign tax rates					30	200
US state tax					1	(1)
Change in valuation allowance					553	895
Income tax expense (recovery)	$ 0	$ 0	$ 0	$ 0	$ 1	$ 0

Note 19 - Income Tax - Deferred

Note 19 - Income Tax - Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Non-capital loss carry-forwards from US	$ 1,418	$ 1,576
Stock option	95	17
R&D expenditures	236	424
Reserves and others	127	0
Deferred Tax Assets, Gross	17,325	19,497
Valuation Allowances for deferred tax assets	(17,325)	(19,497)
Net deferred tax assets	0	0
Canada Revenue Agency [Member]
Non-capital loss carry-forwards from foreign entity	0	1
Israel Tax Authority [Member]
Non-capital loss carry-forwards from foreign entity	$ 15,449	$ 17,479

Note 19 - Income Tax - Operatin

Note 19 - Income Tax - Operating Loss Carryforwards (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Canada Revenue Agency [Member]
Operating Loss Carryforwards	$ 2
Canada Revenue Agency [Member] | Tax Year 2034 [Member]
Operating Loss Carryforwards	0
Canada Revenue Agency [Member] | Tax Year 2035 [Member]
Operating Loss Carryforwards	0
Canada Revenue Agency [Member] | Tax Year 2036 [Member]
Operating Loss Carryforwards	0
Canada Revenue Agency [Member] | Tax Year 2037 [Member]
Operating Loss Carryforwards	0
Canada Revenue Agency [Member] | Tax Year 2038 [Member]
Operating Loss Carryforwards	0
Canada Revenue Agency [Member] | Tax Year 2039 [Member]
Operating Loss Carryforwards	0
Canada Revenue Agency [Member] | Tax Year 2040 [Member]
Operating Loss Carryforwards	0
Canada Revenue Agency [Member] | Tax Year 2041 [Member]
Operating Loss Carryforwards	0
Canada Revenue Agency [Member] | Tax Year 2042 [Member]
Operating Loss Carryforwards	2
Canada Revenue Agency [Member] | Indefinite Tax Year [Member]
Operating Loss Carryforwards	0
Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards	6,433
Internal Revenue Service (IRS) [Member] | Tax Year 2034 [Member]
Operating Loss Carryforwards	501
Internal Revenue Service (IRS) [Member] | Tax Year 2035 [Member]
Operating Loss Carryforwards	1,767
Internal Revenue Service (IRS) [Member] | Tax Year 2036 [Member]
Operating Loss Carryforwards	2,872
Internal Revenue Service (IRS) [Member] | Tax Year 2037 [Member]
Operating Loss Carryforwards	0
Internal Revenue Service (IRS) [Member] | Tax Year 2038 [Member]
Operating Loss Carryforwards	0
Internal Revenue Service (IRS) [Member] | Tax Year 2039 [Member]
Operating Loss Carryforwards	0
Internal Revenue Service (IRS) [Member] | Tax Year 2040 [Member]
Operating Loss Carryforwards	0
Internal Revenue Service (IRS) [Member] | Tax Year 2041 [Member]
Operating Loss Carryforwards	0
Internal Revenue Service (IRS) [Member] | Tax Year 2042 [Member]
Operating Loss Carryforwards	0
Internal Revenue Service (IRS) [Member] | Indefinite Tax Year [Member]
Operating Loss Carryforwards	1,293
Israel Tax Authority [Member]
Operating Loss Carryforwards	67,170
Israel Tax Authority [Member] | Tax Year 2034 [Member]
Operating Loss Carryforwards	0
Israel Tax Authority [Member] | Tax Year 2035 [Member]
Operating Loss Carryforwards	0
Israel Tax Authority [Member] | Tax Year 2036 [Member]
Operating Loss Carryforwards	0
Israel Tax Authority [Member] | Tax Year 2037 [Member]
Operating Loss Carryforwards	0
Israel Tax Authority [Member] | Tax Year 2038 [Member]
Operating Loss Carryforwards	0
Israel Tax Authority [Member] | Tax Year 2039 [Member]
Operating Loss Carryforwards	0
Israel Tax Authority [Member] | Tax Year 2040 [Member]
Operating Loss Carryforwards	0
Israel Tax Authority [Member] | Tax Year 2041 [Member]
Operating Loss Carryforwards	0
Israel Tax Authority [Member] | Tax Year 2042 [Member]
Operating Loss Carryforwards	0
Israel Tax Authority [Member] | Indefinite Tax Year [Member]
Operating Loss Carryforwards	$ 67,170

Note 20 - Revision of Prior P_3

Note 20 - Revision of Prior Period Financial Statements - Revised Consolidated Financial Statements (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2021
Accrued liabilities					$ 1,902	$ 855
Total current liabilities	$ 2,535		$ 2,535		2,532	2,361
Total liabilities	2,535		2,535		2,532	2,361
Accumulated deficit	(83,299)		(83,299)		(76,624)	(74,021)
Total shareholders’ deficit	2,776	$ (1,028)	2,776	$ (1,028)	109	(2,226)	$ (1,215)	$ (1,729)	$ (3,014)
Research and development expenses	878	392	1,517	712	741	1,299
General and administration expenses	2,992	183	4,183	879	2,196	1,542
Total operating expenses	4,301	670	6,673	1,990	3,576	3,444
Loss before Income Tax	(4,289)	(650)	(6,675)	(1,526)	(2,602)	(3,904)
Net Income (loss)	$ (4,289)	$ (650)	(6,675)	(1,526)	(2,603)	(3,904)
Change in accrued liabilities					1,047	97
Net cash used in operating activities			$ (4,937)	$ (1,662)	$ (2,172)	(2,892)
Previously Reported [Member]
Accrued liabilities						740
Total current liabilities						2,246
Total liabilities						2,246
Accumulated deficit						(73,906)
Total shareholders’ deficit						(2,111)
Research and development expenses						1,272
General and administration expenses						1,454
Total operating expenses						3,329
Loss before Income Tax						(3,789)
Net Income (loss)						(3,789)
Change in accrued liabilities						(18)
Net cash used in operating activities						(2,892)
Revision of Prior Period, Adjustment [Member]
Accrued liabilities						115
Total current liabilities						115
Total liabilities						115
Accumulated deficit						(115)
Total shareholders’ deficit						(115)
Research and development expenses						27
General and administration expenses						88
Total operating expenses						115
Loss before Income Tax						(115)
Net Income (loss)						(115)
Change in accrued liabilities						115
Net cash used in operating activities						$ 0

Note 21 - Subsequent Events (De

Note 21 - Subsequent Events (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Feb. 28, 2024	Dec. 31, 2023	Aug. 29, 2023	Dec. 31, 2022	Dec. 31, 2021
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 2.07		$ 2.26	$ 7.5
Series C Preferred Stock [Member]
Units Issued During Period, New Issues (in shares)		1,538,134	7,812,500
Subsequent Event [Member]
Units Issued During Period, New Issues (in shares)	820,312
Proceeds From Issuance of Units	$ 1,050
Subsequent Event [Member] | Unit Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)	1
Shares Issued, Price Per Share (in dollars per share)	$ 1.28
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2.56
Warrants and Rights Outstanding, Term (Year)	3 years
Subsequent Event [Member] | Series C Preferred Stock [Member]
Units Issued During Period, Number of Shares Per Unit (in shares)	1