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Artemis Therapeutics, Inc. – ‘S-1/A’ on 1/4/23 – ‘XML’

On:  Wednesday, 1/4/23, at 3:37pm ET   ·   Accession #:  1178913-23-43   ·   File #:  333-267534

Previous ‘S-1’:  ‘S-1/A’ on 12/20/22   ·   Latest ‘S-1’:  This Filing   ·   11 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/04/23  Artemis Therapeutics, Inc.        S-1/A                 54:6M                                     Z-K Global Ltd./FA

Pre-Effective Amendment to Registration Statement (General Form)   —   Form S-1   —   SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML   2.06M 
                (General Form)                                                   
 7: R1          Document and Entity Information                     HTML     28K 
 8: R2          Interim Condensed Consolidated Balance Sheets       HTML    136K 
 9: R3          Interim Condensed Consolidated Balance Sheets       HTML     40K 
                (Parenthetical)                                                  
10: R4          Interim Condensed Consolidated Statements of        HTML     85K 
                Comprehensive Loss (Unaudited)                                   
11: R5          Interim Condensed Statements of Stockholders'       HTML     91K 
                Equity (Unaudited)                                               
12: R6          Interim Condensed Consolidated Statement of Cash    HTML     93K 
                Flows (Unaudited)                                                
13: R7          Description of Business and General                 HTML     31K 
14: R8          Summary of Significant Accounting Policies          HTML     57K 
15: R9          Inventories                                         HTML     36K 
16: R10         Commitments and Contingent Liabilities              HTML     22K 
17: R11         Property and Equipment, Net                         HTML     36K 
18: R12         Intangibles, Net                                    HTML     28K 
19: R13         Leases                                              HTML     76K 
20: R14         Stockholders' Equity                                HTML     39K 
21: R15         Related Party Balances and Transactions             HTML     58K 
22: R16         Tax on Income                                       HTML     37K 
23: R17         Subsequent Events                                   HTML     23K 
24: R18         Summary of Significant Accounting Policies          HTML    100K 
                (Policies)                                                       
25: R19         Summary of Significant Accounting Policies          HTML     20K 
                (Tables)                                                         
26: R20         Inventories (Tables)                                HTML     35K 
27: R21         Leases (Tables)                                     HTML     73K 
28: R22         Property and Equipment, Net (Tables)                HTML     34K 
29: R23         Intangibles, Net (Tables)                           HTML     27K 
30: R24         Tax on Income (Tables)                              HTML     28K 
31: R25         Related Party Balances and Transactions (Tables)    HTML     51K 
32: R26         Description of Business and General (Narrative)     HTML     49K 
                (Details)                                                        
33: R27         Summary of Significant Accounting Policies          HTML     24K 
                (Details)                                                        
34: R28         Inventories (Details)                               HTML     23K 
35: R29         Inventories (Details 1)                             HTML     23K 
36: R30         Property and Equipment, Net (Details)               HTML     30K 
37: R31         Property and Equipment, Net (Narrative) (Details)   HTML     19K 
38: R32         Intangibles, Net (Details)                          HTML     27K 
39: R33         Commitments and Contingent Liabilities (Narrative)  HTML     24K 
                (Details)                                                        
40: R34         Leases (Details)                                    HTML     21K 
41: R35         Leases (Details 1)                                  HTML     27K 
42: R36         Leases (Details 2)                                  HTML     31K 
43: R37         Stockholders' Equity (Narrative) (Details)          HTML    107K 
44: R38         Related Party Balances and Transactions (Details)   HTML     20K 
45: R39         Related Party Balances and Transactions (Details    HTML     24K 
                1)                                                               
46: R40         Related Party Balances and Transactions             HTML     26K 
                (Narrative) (Details)                                            
47: R41         Tax on Income (Schedule of Deferred Income Taxes)   HTML     24K 
                (Details)                                                        
48: R42         Tax on Income (Narrative) (Details)                 HTML     27K 
49: R43         Subsequent Events (Narrative) (Details)             HTML     44K 
52: XML         IDEA XML File -- Filing Summary                      XML     99K 
50: XML         XBRL Instance -- zk2328958_htm                       XML   1.07M 
51: EXCEL       IDEA Workbook of Financial Reports                  XLSX     97K 
 3: EX-101.CAL  XBRL Calculations -- atms-20220930_cal               XML     99K 
 4: EX-101.DEF  XBRL Definitions -- atms-20220930_def                XML    286K 
 5: EX-101.LAB  XBRL Labels -- atms-20220930_lab                     XML   1.20M 
 6: EX-101.PRE  XBRL Presentations -- atms-20220930_pre              XML    513K 
 2: EX-101.SCH  XBRL Schema -- atms-20220930                         XSD    126K 
53: JSON        XBRL Instance as JSON Data -- MetaLinks              288±   413K 
54: ZIP         XBRL Zipped Folder -- 0001178913-23-000043-xbrl      Zip    461K

‘XML’   —   XBRL Instance — zk2328958_htm

This Document is an XBRL XML File.

                                                                                                                                                                                
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<us-gaap:CostOfRevenue contextRef="C_20220701to20220930" decimals="-3" id="F20221117121037847_13" unitRef="USD"> 4000 </us-gaap:CostOfRevenue>
<us-gaap:CostOfRevenue contextRef="C_20210701to20210930" decimals="-3" id="F20221117121037848_14" unitRef="USD"> 1000 </us-gaap:CostOfRevenue>
<us-gaap:GrossProfit contextRef="C_20220101to20220930" decimals="-3" id="F20221117121037847_9" unitRef="USD"> 170000 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="C_20210101to20210930" decimals="-3" id="F20221117121037848_17" unitRef="USD"> 5000 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="C_20220701to20220930" decimals="-3" id="F20221117121037849_18" unitRef="USD"> 114000 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="C_20210701to20210930" decimals="-3" id="F20221117121037849_19" unitRef="USD"> 2000 </us-gaap:GrossProfit>
<us-gaap:SellingAndMarketingExpense contextRef="C_20220101to20220930" decimals="-3" id="F20221117121037848_15" unitRef="USD"> 465000 </us-gaap:SellingAndMarketingExpense>
<us-gaap:SellingAndMarketingExpense contextRef="C_20210101to20210930" decimals="-3" id="F20221117121037849_20" unitRef="USD"> 37000 </us-gaap:SellingAndMarketingExpense>
<us-gaap:SellingAndMarketingExpense contextRef="C_20220701to20220930" decimals="-3" id="F20221117121037849_21" unitRef="USD"> 269000 </us-gaap:SellingAndMarketingExpense>
<us-gaap:SellingAndMarketingExpense contextRef="C_20210701to20210930" decimals="-3" id="F20221117121037849_22" unitRef="USD"> 19000 </us-gaap:SellingAndMarketingExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="C_20220101to20220930" decimals="-3" id="F20221117121037848_16" unitRef="USD"> 570000 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="C_20210101to20210930" decimals="-3" id="F20221117121037850_23" unitRef="USD"> 99000 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="C_20220701to20220930" decimals="-3" id="F20221117121037844_0" unitRef="USD"> 290000 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="C_20210701to20210930" decimals="-3" id="F20221117121037845_1" unitRef="USD"> 44000 </us-gaap:GeneralAndAdministrativeExpense>
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<us-gaap:OperatingExpenses contextRef="C_20210101to20210930" decimals="-3" id="F20221117121037853_25" unitRef="USD"> 136000 </us-gaap:OperatingExpenses>
<us-gaap:OperatingExpenses contextRef="C_20220701to20220930" decimals="-3" id="F20221117121037853_26" unitRef="USD"> 559000 </us-gaap:OperatingExpenses>
<us-gaap:OperatingExpenses contextRef="C_20210701to20210930" decimals="-3" id="F20221117121037854_27" unitRef="USD"> 63000 </us-gaap:OperatingExpenses>
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<us-gaap:OperatingIncomeLoss contextRef="C_20210101to20210930" decimals="-3" id="F20221117121037854_29" unitRef="USD"> -131000 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="C_20220701to20220930" decimals="-3" id="F20221117121037855_30" unitRef="USD"> -445000 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="C_20210701to20210930" decimals="-3" id="F20221117121037855_31" unitRef="USD"> -61000 </us-gaap:OperatingIncomeLoss>
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<us-gaap:NonoperatingIncomeExpense contextRef="C_20210101to20210930" decimals="-3" id="F20221117121037855_32" unitRef="USD"> -16000 </us-gaap:NonoperatingIncomeExpense>
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<us-gaap:NetIncomeLoss contextRef="C_20210101to20210930" decimals="-3" id="F20221117121037856_36" unitRef="USD"> -147000 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="C_20220701to20220930" decimals="-3" id="F20221117121037856_37" unitRef="USD"> -444000 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="C_20210701to20210930" decimals="-3" id="F20221117121037856_38" unitRef="USD"> -69000 </us-gaap:NetIncomeLoss>
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<us-gaap:StockholdersEquity contextRef="C_20201231_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" decimals="-3" id="F20221117121037912_22" unitRef="USD"> 1000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20201231_usgaapStatementEquityComponentsAxis_atmsCapitalReserveFromTransactionWithRelatedPartiesMember" decimals="-3" id="F20221117121037913_23" unitRef="USD"> 2000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20201231_usgaapStatementEquityComponentsAxis_usgaapAdditionalPaidInCapitalMember" decimals="-3" id="F20221117121037889_5" unitRef="USD"> -261000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20201231_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" decimals="-3" id="F20221117121037900_13" unitRef="USD"> -68000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20201231" decimals="-3" id="F20221117121037944_53" unitRef="USD"> -65000 </us-gaap:StockholdersEquity>
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<us-gaap:StockholdersEquityPeriodIncreaseDecrease contextRef="C_20210101to20210930" decimals="-3" id="F20221117121037980_86" unitRef="USD"> 8000 </us-gaap:StockholdersEquityPeriodIncreaseDecrease>
<us-gaap:NetIncomeLoss contextRef="C_20210101to20210930_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" decimals="-3" id="F20221117121037936_46" unitRef="USD"> -147000 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="C_20210101to20210930" decimals="-3" id="F20221117121037939_47" unitRef="USD"> -147000 </us-gaap:NetIncomeLoss>
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<us-gaap:StockholdersEquity contextRef="C_20210930_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" decimals="-3" id="F20221117121037961_69" unitRef="USD"> 261000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="C_20210930_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" decimals="INF" id="F20221117121037915_25" unitRef="Shares"> 91034 </us-gaap:SharesOutstanding>
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<us-gaap:StockholdersEquity contextRef="C_20210930_usgaapStatementEquityComponentsAxis_atmsCapitalReserveFromTransactionWithRelatedPartiesMember" decimals="-3" id="F20221117121037930_39" unitRef="USD"> 10000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20210930_usgaapStatementEquityComponentsAxis_usgaapAdditionalPaidInCapitalMember" decimals="-3" id="F20221117121037890_6" unitRef="USD"> -261000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20210930_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" decimals="-3" id="F20221117121037901_14" unitRef="USD"> -215000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20210930" decimals="-3" id="F20221117121037945_54" unitRef="USD"> -204000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="C_20210630_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" decimals="INF" id="F20221117121037960_68" unitRef="Shares"> 26109483 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="C_20210630_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" decimals="-3" id="F20221117121037962_70" unitRef="USD"> 261000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="C_20210630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" decimals="INF" id="F20221117121037916_26" unitRef="Shares"> 91034 </us-gaap:SharesOutstanding>
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<us-gaap:StockholdersEquity contextRef="C_20210630_usgaapStatementEquityComponentsAxis_atmsCapitalReserveFromTransactionWithRelatedPartiesMember" decimals="-3" id="F20221117121037930_40" unitRef="USD"> 6000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20210630_usgaapStatementEquityComponentsAxis_usgaapAdditionalPaidInCapitalMember" decimals="-3" id="F20221117121037891_7" unitRef="USD"> -261000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20210630_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" decimals="-3" id="F20221117121037902_15" unitRef="USD"> -146000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="C_20210630" decimals="-3" id="F20221117121037946_55" unitRef="USD"> -139000 </us-gaap:StockholdersEquity>
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<us-gaap:NetIncomeLoss contextRef="C_20210701to20210930" decimals="-3" id="F20221117121037941_49" unitRef="USD"> -69000 </us-gaap:NetIncomeLoss>
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<us-gaap:StockholdersEquity contextRef="C_20210930_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" decimals="-3" id="F20221117121037957_65" unitRef="USD"> 261000 </us-gaap:StockholdersEquity>
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<us-gaap:StockholdersEquity contextRef="C_20210930" decimals="-3" id="F20221117121037947_56" unitRef="USD"> -204000 </us-gaap:StockholdersEquity>
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<us-gaap:StockholdersEquity contextRef="C_20211231_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" decimals="-3" id="F20221117121037963_71" unitRef="USD"> 315000 </us-gaap:StockholdersEquity>
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<us-gaap:StockholdersEquity contextRef="C_20211231" decimals="-3" id="F20221117121037944_52" unitRef="USD"> 120000 </us-gaap:StockholdersEquity>
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<us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="C_20220101to20220930_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" decimals="-3" id="F20221117121037948_57" unitRef="USD"> 23000 </us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
<us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="C_20220101to20220930_usgaapStatementEquityComponentsAxis_usgaapAdditionalPaidInCapitalMember" decimals="-3" id="F20221117121037966_73" unitRef="USD"> 42000 </us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
<us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="C_20220101to20220930" decimals="-3" id="F20221117121037934_44" unitRef="USD"> 65000 </us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
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<us-gaap:StockIssuedDuringPeriodSharesOther contextRef="C_20220101to20220930_usgaapStatementClassOfStockAxis_atmsPreferredStockSeriesCMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" decimals="INF" id="F20221117121037949_58" unitRef="Shares"> 250 </us-gaap:StockIssuedDuringPeriodSharesOther>
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<div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">NOTE 1     -  DESCRIPTION OF BUSINESS AND GENERAL</span></div> <div style="margin-left:56.7pt;line-height:1.25"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Artemis Therapeutics Inc. (“the Company”) was originally incorporated under the laws of the State of Nevada, on April 22, 1997. Based on the lack of business activities since January 10, 2019, the Company was classified as a “shell” company as defined by the Securities and Exchange Commission (the “SEC”).</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As </span></span></span></span><span style="font-family:Times New Roman, Times, serif;font-size:10pt">of September 30, following the completion of the transactions contemplated by the Share Exchange Agreement (as defined and detailed below), the Company is no longer classified as a “shell” Company.</span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>On March 6, 2022, the Company entered into a Share Exchange Agreement, as amended on June 30, 2022 (the “Share Exchange Agreement”) with Manuka Ltd., and the shareholders of Manuka Ltd., a company incorporated in Israel and engaged in developing and manufacturing skincare products based on Mānuka honey and bee venom.</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Pursuant to the terms of the Share Exchange Agreement, on June 30, 2022, the Company acquired 100% of the outstanding shares of Manuka Ltd. (the “Reverse Recapitalization Transaction”). Pursuant to the Share Exchange Agreement, in exchange for all of the outstanding shares of Manuka Ltd., the Company issued to the shareholders of Manuka Ltd. a total of 33,791,641 (including shares issued to service provider of 2,242,509) common stock and 110,000 preferred D shares, convertible into 66,000,000 shares of common stock of the Company, representing 89% of the total shares issued and outstanding after giving effect to the Reverse Recapitalization Transaction. As part of the Share Exchange Agreement, Manuka Ltd purchased the net liabilities of the Company in the amount of $60 thousand. As a result of the Reverse Recapitalization Transaction, Manuka Ltd. became a wholly owned subsidiary of the Company. As the shareholders of Manuka Ltd. received the largest ownership interest in the Company, Manuka Ltd. was determined to be the “accounting acquirer” in the reverse recapitalization. As a result, the historical financial statements of the Company were replaced with the financial statement of Manuka Ltd. for all periods presented, except for the adjustments to reflect the legal capital of the Company.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span><span>As </span></span></span></span>of September 30, 2022, the term Company refers to Artemis Therapeutics Inc.  as adjusted to reflect the financial statements of Manuka Ltd.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The number of shares included within these financial statements have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the Reverse Recapitalization Transaction.</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The Company’s Common Stock is not listed on any national stock exchange but is quoted on the OTC Pink Market under the symbol “ATMS.”</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56pt;line-height:1.25;margin-bottom:14pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The Company is in its early stages and there is great uncertainty regarding the future of its operations. Moreover, the Company is thinly capitalized and has not yet generated cash from operations. The Company raised funds from an outside investor, but it does not seem to be sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements. In order to mitigate that risk, Manuka Ltd.‘s management received support from its major stockholder by way of a support letter securing the necessary funds to the Company in case of need.</span></span></span></span></div> </div>
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<div> <table cellpadding="0" cellspacing="0" style="width:100%;font-family:'Times New Roman', Times, serif;font-size:10pt"> <tr style="vertical-align:top"> <td style="width:40pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE 2</span></span></span></td> <td style="vertical-align:bottom;width:16pt;text-align:center"><strong>-</strong></td> <td style="align:left;vertical-align:top;width:auto"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></span></span></td> </tr> </table> <div style="line-height:1.25"> </div> <div> <div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">A.</span><span> <span style="font-weight:bold;padding-left:17pt">Accounting principles:</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of the SEC regulations. Accordingly, they do not include all the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included (consisting only of normal recurring adjustments except as otherwise discussed).</span></span> <p style="margin:0pt"> </p> </div> </div> <div/> <div style="margin-left:85pt;line-height:1.25;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">These financial statements and accompanying notes should be read in conjunction with the 2021 consolidated financial statements and notes thereto included.</span></span></div> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div> <div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">B.</span></span></span><span style="padding-left:17pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span style="font-weight:bold">Use of estimates in the preparation of financial statements:</span></span></span></span></div> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The preparation of 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 financial statements and accompanying notes and reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates.</span></span></div> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">C.</span></span></span><span style="padding-left:17pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span style="font-weight:bold">Stock-based compensation:</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>The </span></span>Company accounts for stock-based compensation under Accounting Standard Codification 718, “Compensation - Stock Compensation” (“ASC 718”), which requires the measurement and recognition of compensation expense based on estimated fair values for all share-based payment awards made to employees and directors.</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest (net of estimated forfeitures) is recognized as an expense over the requisite service periods in the Company’s statements of operations, based on the straight-line attribution method.</span></span></span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>The </span></span>Company estimates the fair value of a standard stock option granted through the Black-Scholes model. Management determined the fair value of a regular share at the time of granting the option in accordance with the share price on the day of grant. The option-pricing model requires a number of assumptions, the most significant of which: stock price, volatility, risk free interest rate, dividend yield and the expected option term.</span></span></span></span></div> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">D.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">Impact of recently issued and adopted accounting standards:</span></p> </td> </tr> </table> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85pt;line-height:1.25;margin-bottom:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed financial statements.</span></span></div> </div> </div>
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<div> <div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">A.</span><span> <span style="font-weight:bold;padding-left:17pt">Accounting principles:</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of the SEC regulations. Accordingly, they do not include all the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included (consisting only of normal recurring adjustments except as otherwise discussed).</span></span> <p style="margin:0pt"> </p> </div> </div> <div/> <div style="margin-left:85pt;line-height:1.25;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">These financial statements and accompanying notes should be read in conjunction with the 2021 consolidated financial statements and notes thereto included.</span></span></div> </div>
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<div> <div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">B.</span></span></span><span style="padding-left:17pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span style="font-weight:bold">Use of estimates in the preparation of financial statements:</span></span></span></span></div> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The preparation of 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 financial statements and accompanying notes and reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates.</span></span></div> </div>
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<div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">C.</span></span></span><span style="padding-left:17pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span style="font-weight:bold">Stock-based compensation:</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>The </span></span>Company accounts for stock-based compensation under Accounting Standard Codification 718, “Compensation - Stock Compensation” (“ASC 718”), which requires the measurement and recognition of compensation expense based on estimated fair values for all share-based payment awards made to employees and directors.</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest (net of estimated forfeitures) is recognized as an expense over the requisite service periods in the Company’s statements of operations, based on the straight-line attribution method.</span></span></span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>The </span></span>Company estimates the fair value of a standard stock option granted through the Black-Scholes model. Management determined the fair value of a regular share at the time of granting the option in accordance with the share price on the day of grant. The option-pricing model requires a number of assumptions, the most significant of which: stock price, volatility, risk free interest rate, dividend yield and the expected option term.</span></span></span></span></div> </div>
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<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">D.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">Impact of recently issued and adopted accounting standards:</span></p> </td> </tr> </table> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85pt;line-height:1.25;margin-bottom:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed financial statements.</span></span></div> </div>
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<div> <table cellpadding="0" cellspacing="0" style="width:100%;font-family:'Times New Roman', Times, serif;font-size:10pt"> <tr style="vertical-align:top"> <td style="width:40pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE 3</span></span></span></td> <td style="vertical-align:bottom;width:16pt;text-align:center"><strong>-</strong></td> <td style="align:left;vertical-align:top;width:auto"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">INVENTORIES</span></span></span></td> </tr> </table>  <div style="text-indent:-56.7pt;margin-left:113.4pt;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Composition:</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:54pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD in thousands)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Raw materials</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">28</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">31</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:2px"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Finished goods</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">38</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">43</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">66</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">74</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="C_20220101to20220930" id="F20221117121038084_6">
<div style="margin-left:54pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD in thousands)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Raw materials</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">28</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">31</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:2px"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Finished goods</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">38</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">43</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">66</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">74</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:InventoryRawMaterialsAndSuppliesNetOfReserves contextRef="C_20220930" decimals="-3" id="F20221117121038083_0" unitRef="USD"> 28000 </us-gaap:InventoryRawMaterialsAndSuppliesNetOfReserves>
<us-gaap:InventoryRawMaterialsAndSuppliesNetOfReserves contextRef="C_20211231" decimals="-3" id="F20221117121038083_1" unitRef="USD"> 31000 </us-gaap:InventoryRawMaterialsAndSuppliesNetOfReserves>
<us-gaap:InventoryFinishedGoodsNetOfReserves contextRef="C_20220930" decimals="-3" id="F20221117121038083_2" unitRef="USD"> 38000 </us-gaap:InventoryFinishedGoodsNetOfReserves>
<us-gaap:InventoryFinishedGoodsNetOfReserves contextRef="C_20211231" decimals="-3" id="F20221117121038083_3" unitRef="USD"> 43000 </us-gaap:InventoryFinishedGoodsNetOfReserves>
<us-gaap:InventoryNet contextRef="C_20220930" decimals="-3" id="F20221117121038084_4" unitRef="USD"> 66000 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="C_20211231" decimals="-3" id="F20221117121038084_5" unitRef="USD"> 74000 </us-gaap:InventoryNet>
<us-gaap:LesseeOperatingLeasesTextBlock contextRef="C_20220101to20220930" id="F20221117121038095_23">
<div> <table cellpadding="0" cellspacing="0" style="width:100%;font-family:'Times New Roman', Times, serif;font-size:10pt"> <tr style="vertical-align:top"> <td style="width:40pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE 4</span></span></span></td> <td style="vertical-align:bottom;width:16pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">-</span></span></span></td> <td style="vertical-align:top;width:auto;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">LEASES</span></span></td> </tr> </table> <div> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On August 10, 2021, the Company entered into an operating lease agreement for its office. The Company signed a new agreement for its current office and manufacturing facilities lease which originally was to end in 2022. The lease agreement is for one year starting in October 2021, with two options to extend the lease by another one year for each option until September 30, 2024. The Company is reasonably certain that it will exercise the additional two options starting in October 2022.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">A.</span></span></span><span style="padding-left:17pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>The components of operating lease costs were as follows (unaudited):</span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD in thousands)</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="6" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Nine Months ended September 30</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease cost</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:4px" valign="bottom"> <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total lease costs</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> <div> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">B.</span></p> </td> <td style="width:auto;vertical-align:top;text-align:justify"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:left"><span style="font-size:10pt;font-family:Times New Roman, Times, serif">Supplemental balance sheet information related to operating leases is as follows (unaudited):</span></p> </td> </tr> </table> <div style="margin-left:56.7pt;line-height:1.25"><span style="padding-left:17pt"> </span></div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD in thousands)</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease right-of-use assets</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">42</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">55</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease liabilities, current</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">18</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">19</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease liabilities, long-term</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">20</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">38</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted average remaining lease term (in years)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.75</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted average discount rate</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7.85</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7.85</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div> </td> </tr> </table> </div> <div> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">C.</span></p> </td> <td style="width:auto;vertical-align:top;text-align:justify"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:left"><span style="font-size:10pt;font-family:Times New Roman, Times, serif">Future lease payments under operating leases as of September 30, 2022, are as follows (unaudited):</span></p> </td> </tr> </table> <div style="margin-left:56.7pt;line-height:1.25"> </div> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD in thousands)</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2023</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">21</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2024</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">15</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total undiscounted lease payments</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">41</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Less: imputed interest</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(3</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div> </div> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%;padding-bottom:4px" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Present value of lease liabilities</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">38</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div>
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<div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="6" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Nine Months ended September 30</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease cost</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:4px" valign="bottom"> <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total lease costs</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div>
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<us-gaap:LeaseCost contextRef="C_20220101to20220930" decimals="-3" id="F20221117121038092_2" unitRef="USD"> 16000 </us-gaap:LeaseCost>
<us-gaap:LeaseCost contextRef="C_20210101to20210930" decimals="-3" id="F20221117121038092_3" unitRef="USD"> 0 </us-gaap:LeaseCost>
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<div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease right-of-use assets</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">42</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">55</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease liabilities, current</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">18</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">19</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease liabilities, long-term</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">20</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">38</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted average remaining lease term (in years)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.75</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted average discount rate</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7.85</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7.85</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div> </td> </tr> </table> </div>
</atms:ScheduleOfOperatingLeaseRightOfUseAssetsAndOperatingLeaseLiabilityTableTextBlock>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="C_20220930" decimals="-3" id="F20221117121038092_4" unitRef="USD"> 42000 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="C_20211231" decimals="-3" id="F20221117121038092_5" unitRef="USD"> 55000 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="C_20220930" decimals="-3" id="F20221117121038092_6" unitRef="USD"> 18000 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="C_20211231" decimals="-3" id="F20221117121038093_7" unitRef="USD"> 19000 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="C_20220930" decimals="-3" id="F20221117121038093_8" unitRef="USD"> 20000 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="C_20211231" decimals="-3" id="F20221117121038093_9" unitRef="USD"> 38000 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="C_20220930" id="F20221117121038093_10"> P2Y </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="C_20211231" id="F20221117121038093_11"> P2Y9M </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="C_20220930" decimals="4" id="F20221117121038093_12" unitRef="Pure"> 0.0785 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="C_20211231" decimals="4" id="F20221117121038093_13" unitRef="Pure"> 0.0785 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="C_20220101to20220930" id="F20221117121038095_22">
<div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2023</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">21</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2024</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">15</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total undiscounted lease payments</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">41</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Less: imputed interest</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(3</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div> </div> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:88%;padding-bottom:4px" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Present value of lease liabilities</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">38</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div>
</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextRollingTwelveMonths contextRef="C_20220930" decimals="-3" id="F20221117121038093_14" unitRef="USD"> 5000 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextRollingTwelveMonths>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearTwo contextRef="C_20220930" decimals="-3" id="F20221117121038094_15" unitRef="USD"> 21000 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearTwo>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearThree contextRef="C_20220930" decimals="-3" id="F20221117121038094_16" unitRef="USD"> 15000 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearThree>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="C_20220930" decimals="-3" id="F20221117121038094_17" unitRef="USD"> 41000 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
<us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="C_20220930" decimals="-3" id="F20221117121038094_18" unitRef="USD"> 3000 </us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
<us-gaap:OperatingLeaseLiability contextRef="C_20220930" decimals="-3" id="F20221117121038094_19" unitRef="USD"> 38000 </us-gaap:OperatingLeaseLiability>
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<div> <table cellpadding="0" cellspacing="0" style="width:100%;font-family:'Times New Roman', Times, serif;font-size:10pt"> <tr style="vertical-align:top"> <td style="width:40pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE 5</span></span></span></td> <td style="vertical-align:bottom;width:16pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:top;width:auto;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">STOCKHOLDERS' EQUITY</span></span></td> </tr> </table> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">A.</span><span>        <span style="font-weight:bold">Stockholders’ Rights:</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.5pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Shares of common stock confer upon their holders the right to receive notice to participate and vote in general meetings of stockholders of the Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of assets upon liquidation of the Company. Shares of common stock confer upon their holders the right to receive notice to participate and vote in general meetings of stockholders of the Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of assets upon liquidation of the Company.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">B.</span><span>        <span style="font-weight:bold">Issuance of Shares:</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On December 20, 2021, the Company entered into a securities purchase agreement (the “SPA”) with certain investors. Pursuant to the SPA, the Company agreed to sell 5,439,650 shares of common stock and 18,966 Series D Convertible Preferred Stock to the investors for aggregate consideration of $500 thousands following the consummation of the transactions contemplated by the investor’s holdings of the Company, representing 17.24% of the issued capital of the Company on a fully diluted basis.</span></span></div> <div style="margin-left:85.05pt;line-height:1.25"> </div> <div style="margin-left:85.05pt;line-height:1.25"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif">As detailed in Note 1, as part of the Recapitalization Transaction on June 30, 2022, the Company issued 33,791,641 shares of common stock and 110,000 shares that were designated as Series D Convertible Preferred Stock in exchange for approximately 89% of the issued and outstanding ordinary shares and all the preferred shares of Manuka Ltd. The number of shares prior to the Recapitalization Transaction have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the Recapitalization Transaction.</p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif"> </p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif">On July 25, 2022, the Company increased its authorized capital stock to 150,000,000 shares of capital stock, par value $0.01 per share, of which 200,000 shares are "blank check" preferred stock, par value $0.01 per share, of which (i) 1,000 were designated as Series A Convertible Preferred Stock  (of which 453 were issued and subsequently converted into shares of common stock on October 18, 2022, (ii) 250 were designated as Series C Convertible Preferred Stock (of which 250 were issued and subsequently converted into shares of common stock on October 18, 2022), and (iii) 110,000 shares were designated as Series D Convertible Preferred Stock (of which 110,000 were issued and subsequently converted into 66,000,000 shares of common stock on September 20, 2022).</p> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;margin-top:0pt;margin-bottom:0pt"> </div> <div style="margin-left:56.7pt;line-height:1.25;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">C.</span><span>        <span style="font-weight:bold">Preferred Stock:</span></span></span></span></div> <div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25;margin-top:0pt;margin-bottom:0pt"> <div>The Series A Convertible Preferred shares conferred upon their holders the right to receive dividends when paid to holders of common stock of the Company on an as-converted basis, and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any distribution or payment shall be made to the holders of any junior securities. Each share of Series A Convertible Preferred was convertible into that number of shares of Common Stock determined by dividing the Stated Value by the Conversion Price. Each share of the Series A Preferred had a par value of $0.01 per share and were convertible into 1,453.65 shares of Common Stock.</div> <div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif"> </div> </div> <div/> <div style="margin-left:85.05pt;line-height:1.25"> </div> <div style="margin-left:85.05pt;line-height:1.25"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif">The Series C Convertible Preferred shares conferred upon their holders the right to receive dividends when paid to holders of common stock of the Company on an as-converted basis and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any distribution or payment shall be made to the holders of any junior securities. Each share of Series C convertible Preferred was convertible into that number of shares of Common Stock determined by dividing the Stated Value by the Conversion Price. Each share of the Series C Preferred has a par value of $0.01 per share and were convertible into 1,000 shares of Common Stock. All of the Series C Convertible Preferred shares were converted into shares of common stock on October 18, 2022.</p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif"> </p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif">The Series D Convertible Preferred Shares conferred upon their holders the right receive notice to participate and vote in general meetings of stockholders of the Company on an as converted basis, the right to receive dividends when paid to holders of common stock of the Company on an as-converted basis and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any distribution or payment shall be made to the holders of any junior securities. Each share of Series D Convertible Preferred Shares was convertible into that number of shares of Common Stock determined by dividing the Stated Value by the Conversion Price. Each share of the Series D Preferred Shares has a par value of $0.01 per share and were convertible into 600 shares of Common Stock. All of the Series D Convertible Preferred shares were converted into shares of common stock on October 18, 2022.</p> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On September 20, 2022, all the 110,000 shares Series D Preferred converted to Common Stock.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">D.</span><span>        <span style="font-weight:bold">Stock Option:</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On January 19, 2022, the Company entered into an agreement with a services provider according to which the Company granted the services provider options to purchase 2.25% of the Company’s issued and outstanding Common Stock with exercise price equal to the par value of the shares. The stock option will be fully exercisable a moment before the closing date of the Share Exchange Agreement and can be exercised no later than the closing date. On June 30, 2022 the services provider exercised the stock option and as a result of the Share Exchange Agreement was issued 2,242,509 common stock of the Company.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In July 2022, the Company granted 370,014 stock options to one of her officers, with an exercise price per share of $0.0624 for a vesting period of 36 months commencing on April 1, 2022, with one third (1/3) of the total number of options vesting on the first anniversary of the Start Date (the “Cliff Date”) and one twelfth (1/12) of the options vesting every three months following the Cliff Date.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company recognized compensation expenses in the amount of $58 thousands, included in General and administrative Expenses.</span></span></div> </div>
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<div> <table cellpadding="0" cellspacing="0" style="width:100%;font-family:'Times New Roman', Times, serif;font-size:10pt"> <tr style="vertical-align:top"> <td style="width:40pt;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">NOTE 6<span> </span></span></span></td> <td style="vertical-align:bottom;width:16pt;text-align:center;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">-</span></span></span></td> <td style="vertical-align:top;width:auto;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">RELATED PARTY BALANCES AND TRANSACTIONS</span></span></td> </tr> </table> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During 2020 and 2021, and the nine months ended on September 30, 2022, the founder of Manuka Ltd., Mr. Shimon Citron, a director, Chief Executive Officer and a major stockholder, provided the Company with several loans at an aggregate amount of $233 thousand as of September 30, 2022. The loans bear no interest and are linked to the Israeli Consumer Prices Index (“CPI”). The repayment date has not been determined.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company considered whether the loans it received from its major stockholder are beneficial and hence such benefit should be recorded in capital reserve from the transaction with a related party.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company estimated the value of the benefit as the difference between the interest rate stipulated in the contract and the interest rate commensurate with such loans expected in an arms-length transaction (inclusive adjustment to the size of the loan and the fact that it is unsecured, which the Company’s management considers being the best estimate of the Company’s interest rate close to the date of receiving loans from a stockholders). Accordingly, as a result of the fact that the stockholder’s loan bears no interest and with no maturity date, the benefit is determined each year at the beginning of the year, as the discount of the loans at the effective interest rate (determined above) determined to be approximately 8.85%. The benefit for the nine months ended September 30, 2022 and 2021 were $16 and $8 in thousands, respectively.</span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">A.</span></span></span><span style="padding-left:17pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span style="font-weight:bold">Balances with related parties:</span></span></span></span></div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD in thousands)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Long-term Loan from a related party</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">233</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">239</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:4px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Trade accounts payable (*)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> <div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">B.</span></span></span><span style="padding-left:17pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span style="font-weight:bold">Transactions with related parties (unaudited):</span></span></span></span></div> <div style="margin-left:56.7pt;line-height:1.25"> </div> <div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD in thousands)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="6" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Nine Months ended</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Management fees to a major stockholder</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">34</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">34</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Sales and marketing (*)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">294</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Interest on loans from a major stockholder</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">8</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Stockholder’s Salaries</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">66</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> <div style="margin-left:85.05pt;line-height:1.25"> <p style="margin:0pt"> </p><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(*) refer to marketing services provided by one of the Company’s stockholders.</span></span> </div> </div> </div>
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<us-gaap:ProceedsFromRelatedPartyDebt contextRef="C_20220101to20220930_usgaapRelatedPartyTransactionsByRelatedPartyAxis_atmsDirectorAndChiefExecutiveOfficerMember" decimals="-3" id="F20221117121038126_10" unitRef="USD"> 233000 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="C_20220930_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" decimals="4" id="F20221117121038126_11" unitRef="Pure"> 0.0885 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<atms:StockholdersLoanBenefit contextRef="C_20220701to20220930_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" decimals="-3" id="F20221117121038126_12" unitRef="USD"> 16000 </atms:StockholdersLoanBenefit>
<atms:StockholdersLoanBenefit contextRef="C_20220101to20220930_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" decimals="-3" id="F20221117121038127_13" unitRef="USD"> 8000 </atms:StockholdersLoanBenefit>
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<div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD in thousands)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Long-term Loan from a related party</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">233</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">239</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;width:76%;padding-bottom:4px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Trade accounts payable (*)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> <div style="margin-left:85.05pt;line-height:1.25"> <p style="margin:0pt"> </p><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(*) refer to marketing services provided by one of the Company’s stockholders.</span></span> </div>
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<atms:LongtermLoanFromARelatedParty contextRef="C_20220930" decimals="-3" id="F20221117121038124_0" unitRef="USD"> 233000 </atms:LongtermLoanFromARelatedParty>
<atms:LongtermLoanFromARelatedParty contextRef="C_20211231" decimals="-3" id="F20221117121038125_1" unitRef="USD"> 239000 </atms:LongtermLoanFromARelatedParty>
<atms:TradeAccountPayablesRelatedParty contextRef="C_20220930" decimals="-3" id="Fxbrl_20221112024438679_20221117121038124_0" unitRef="USD"> 303000 </atms:TradeAccountPayablesRelatedParty>
<atms:TradeAccountPayablesRelatedParty contextRef="C_20211231" decimals="-3" id="Fxbrl_20221112024438679_20221117121038125_1" unitRef="USD"> 0 </atms:TradeAccountPayablesRelatedParty>
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<div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:87%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD in thousands)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="6" style="vertical-align:bottom;font-family:'Times New Roman',Times,serif;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Nine Months ended</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 2</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2 0 2 1</span></span></div> </div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;font-family:'Times New Roman',Times,serif" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Management fees to a major stockholder</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">34</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">34</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Sales and marketing (*)</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">294</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Interest on loans from a major stockholder</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">8</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;font-family:'Times New Roman',Times,serif;width:76%" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Stockholder’s Salaries</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">66</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;text-align:right;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="font-family:'Times New Roman',Times,serif;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> <div style="margin-left:85.05pt;line-height:1.25"> <p style="margin:0pt"> </p><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(*) refer to marketing services provided by one of the Company’s stockholders.</span></span> </div> </div>
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<atms:ManagementFeesToStockholder contextRef="C_20220101to20220930" decimals="-3" id="Fxbrl_20220819122447290_xbrl_20220819122308098_20221117121038124_0" unitRef="USD"> 34000 </atms:ManagementFeesToStockholder>
<atms:ManagementFeesToStockholder contextRef="C_20210101to20210930" decimals="-3" id="Fxbrl_20220819122447290_xbrl_20220819122308098_20221117121038125_1" unitRef="USD"> 34000 </atms:ManagementFeesToStockholder>
<atms:SalesAndMarketingRelatedPartiesTransactions contextRef="C_20220101to20220930" decimals="-3" id="Fxbrl_20220819122449241_xbrl_20220819122308098_20221117121038124_0" unitRef="USD"> 294000 </atms:SalesAndMarketingRelatedPartiesTransactions>
<atms:SalesAndMarketingRelatedPartiesTransactions contextRef="C_20210101to20210930" decimals="-3" id="Fxbrl_20220819122449241_xbrl_20220819122308098_20221117121038125_1" unitRef="USD"> 0 </atms:SalesAndMarketingRelatedPartiesTransactions>
<atms:InterestOnLoansFromControllingStockholder contextRef="C_20220101to20220930" decimals="-3" id="Fxbrl_20220819122451380_xbrl_20220819122308098_20221117121038124_0" unitRef="USD"> 16000 </atms:InterestOnLoansFromControllingStockholder>
<atms:InterestOnLoansFromControllingStockholder contextRef="C_20210101to20210930" decimals="-3" id="Fxbrl_20220819122451380_xbrl_20220819122308098_20221117121038125_1" unitRef="USD"> 8000 </atms:InterestOnLoansFromControllingStockholder>
<atms:StockholdersSalaries contextRef="C_20220101to20220930" decimals="-3" id="Fxbrl_20220819122453205_xbrl_20220819122308098_20221117121038124_0" unitRef="USD"> 66000 </atms:StockholdersSalaries>
<atms:StockholdersSalaries contextRef="C_20210101to20210930" decimals="-3" id="Fxbrl_20220819122453205_xbrl_20220819122308098_20221117121038125_1" unitRef="USD"> 0 </atms:StockholdersSalaries>
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<div> <table cellpadding="0" cellspacing="0" style="width:100%;font-family:'Times New Roman', Times, serif;font-size:10pt"> <tr style="vertical-align:top"> <td style="width:40pt;font-weight:bold;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">NOTE 7<span> </span></span></span></td> <td style="vertical-align:bottom;width:16pt;font-weight:bold;text-align:center">-</td> <td style="vertical-align:bottom;width:auto;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">SUBSEQUENT EVENTS</span></span></td> </tr> </table> <div> </div> <div style="margin-left:85.05pt;line-height:1.25;margin-bottom:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As </span></span>of October 18, 2022, all Series A Convertible Preferred and Series C Convertible Preferred were converted into shares of common stock. As of November 14, 2022, the Company has 112,033,909 shares of common stock issued and outstanding.</div> </div>
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<us-gaap:CommonStockSharesOutstanding contextRef="C_20221114_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember" decimals="INF" id="F20221117121038136_1" unitRef="Shares"> 112033909 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="C_20211231" decimals="-3" id="F20221117125553545_0" unitRef="USD"> 471000 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="C_20201231" decimals="-3" id="F20221117125553561_1" unitRef="USD"> 3000 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:AccountsReceivableNetCurrent contextRef="C_20211231" decimals="-3" id="Fxbrl_20220902030617196_20221117125553545_0" unitRef="USD"> 0 </us-gaap:AccountsReceivableNetCurrent>
<us-gaap:AccountsReceivableNetCurrent contextRef="C_20201231" decimals="-3" id="Fxbrl_20220902030617196_20221117125553561_1" unitRef="USD"> 0 </us-gaap:AccountsReceivableNetCurrent>
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<us-gaap:OtherReceivablesNetCurrent contextRef="C_20201231" decimals="-3" id="Fxbrl_20220902030620557_20221117125553561_1" unitRef="USD"> 4000 </us-gaap:OtherReceivablesNetCurrent>
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<us-gaap:AssetsCurrent contextRef="C_20211231" decimals="-3" id="F20221117125553588_19" unitRef="USD"> 565000 </us-gaap:AssetsCurrent>
<us-gaap:AssetsCurrent contextRef="C_20201231" decimals="-3" id="F20221117125553562_2" unitRef="USD"> 7000 </us-gaap:AssetsCurrent>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="C_20211231" decimals="-3" id="Fxbrl_20220902030627557_20221117125553545_0" unitRef="USD"> 37000 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="C_20201231" decimals="-3" id="Fxbrl_20220902030627557_20221117125553561_1" unitRef="USD"> 1000 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="C_20211231" decimals="-3" id="Fxbrl_20220902030629686_20221117125553545_0" unitRef="USD"> 55000 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="C_20201231" decimals="-3" id="Fxbrl_20220902030629686_20221117125553561_1" unitRef="USD"> 0 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="C_20211231" decimals="-3" id="Fxbrl_20220902030632085_20221117125553545_0" unitRef="USD"> 32000 </us-gaap:IntangibleAssetsNetExcludingGoodwill>
<us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="C_20201231" decimals="-3" id="Fxbrl_20220902030632085_20221117125553561_1" unitRef="USD"> 0 </us-gaap:IntangibleAssetsNetExcludingGoodwill>
<us-gaap:AssetsNoncurrent contextRef="C_20211231" decimals="-3" id="Fxbrl_20220902030634454_20221117125553545_0" unitRef="USD"> 124000 </us-gaap:AssetsNoncurrent>
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<div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.6pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-weight:bold">NOTE 1</span> </span></p> </td> <td style="vertical-align:top;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif"><strong>-</strong></span></p> </td> <td style="vertical-align:top;width:auto"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><span><span>DESCRIPTION OF BUSINESS AND GENERAL</span></span></strong></span></span></td> </tr> </table> </div> </div> <div style="line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>A.</span></span></span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Artemis Therapeutics Inc. (“the Company”) was originally incorporated under the laws of the State of Nevada, on April 22, 1997. Based on the lack of Company business activities since January 10, 2019, the Company was classified as a “shell” company as defined by the Securities and Exchange Commission (the “SEC”).</span></span></span></span></div> </td> </tr> </table> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As of June 30, following the completion of the Share Exchange Agreement as detailed below, the Company is no longer classified as “shell” Company.</span></span></span></span><br/> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">B.</p> </td> <td style="width:auto;vertical-align:top;text-align:justify"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">On March 6, 2022, the Company entered into a Share Exchange Agreement, as amended on June 30, 2022 (the “Share Exchange Agreement”) with Manuka Ltd., and the shareholders of Manuka Ltd., a Company incorporated in Israel and engaged in developing and manufacturing skincare products based on Mānuka honey and bee venom.</p> </td> </tr> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"> </td> <td style="width:auto;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"> </td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Share Exchange Agreement was consummated on June 30, 2022 and the Company acquired 100% of the outstanding shares of Manuka  Ltd. (the  “Reverse Recapitalization Transaction”). Pursuant to the Share Exchange Agreement, in exchange for all of the outstanding shares of Manuka Ltd., the Company issued to the shareholders of Manuka Ltd. a total of 33,791,641 (including shares issued to service provider of 2,242,509) common stock and 110,000 preferred D shares, convertible into 66,000,000 shares of common stock of the Company, representing 89% of the total shares issued and outstanding after giving effect to the Reverse Recapitalization Transaction. As a result of the Reverse Recapitalization Transaction, Manuka Ltd. became a wholly owned subsidiary of the Company. As the shareholders of Manuka Ltd. received the largest ownership interest in the Company, Manuka Ltd. was determined to be the “accounting acquirer” in the reverse recapitalization. As a result, the historical financial statements of the Company were replaced with the financial statement of Manuka Ltd. for all periods presented. The financial statements reflect the financial statements of Manuka Ltd, recasted for the change in the equity structure.</span></span></div> </td> </tr> </table> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As <span>of June 30, 2022, the term Company refers to Artemis as adjusted to reflect the financial statements of Manuka Ltd.</span></span></span></div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The number of shares have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the Reverse Recapitalization Transaction.</span></span></span></span></div> <div style="text-align:justify;margin-left:103.5pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The Company’s Common Stock is not listed on any national stock exchange but is quoted on the OTC Pink Market under the symbol “ATMS.”</span></span></span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The Company is in its early stages and there is great uncertainty regarding the future of its operations. Moreover, the Company is thinly capitalized and has not yet generated cash from operations. The Company raised funds from an outside investor, but it does not seem to be sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements. In order to mitigate that risk, the Company’ management received support from its major stockholder by way of a support letter securing the necessary funds to the Company in case of need.</span></span></span></span></div> </div>
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<div> <div> <div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;padding-left:0px;width:49.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">NOTE 2</span></p> </td> <td style="vertical-align:top;padding-left:0px;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">-</span></p> </td> <td style="vertical-align:top;padding-left:0px;width:auto"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></span></strong></td> </tr> </table> </div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accounting principles:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”).</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">B.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Use of estimates in the preparation of financial statements:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The preparation of financial statements in conformity with generally accepted accounting principles 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 financial statements and reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates.</span></span></div> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div/> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">C.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Functional currency:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The functional currency of the Company is the U.S dollar (“$” or “dollar”) since the dollar is the currency of the expected primary economic environment in which the Company is and would operate.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">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. For non-dollar transactions reflected in the statement of operations, the exchange rates at transaction dates are used. Depreciation and other changes deriving from non-monetary items are based on historical exchange rates.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The resulting translation gains or losses are recorded as financial income or expenses, as appropriate.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">D.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cash and cash equivalents:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company considers all highly liquid investments, which include short-term bank deposits that are not restricted as to withdrawal or use and such deposits have a period to maturity which did not exceed three months at the time of investment, to be cash equivalents.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">E.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Inventory:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Inventories are recorded at the lower cost or net realizable value. Cost is determined on a weighted average basis.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company periodically evaluates the inventory quantities on hand relative to historical and projected sales volumes, current and historical selling prices, and contractual obligations to maintain certain levels of products. Based on these evaluations, inventory write-offs are provided to cover risks arising from slow-moving items, discontinued products, excess inventories, and market prices lower than cost and adjusted revenue forecasts.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">F.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Property and equipment:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">These assets are stated at cost. Depreciation is computed using the straight-line method over the estimated useful life of each asset.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Annual rates of depreciation are as follows:</span></span></div> <div> <div style="line-height:1.25"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:70%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="width:80%;vertical-align:top"> </td> <td style="width:20%;vertical-align:top;border-bottom:2px solid #000000"> <div style="line-height:1.25"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div> </div> </td> </tr> <tr> <td style="width:80%;vertical-align:top"> </td> <td style="width:20%;vertical-align:top"> </td> </tr> <tr> <td style="width:80%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Computers and electronic equipment</span></span></div> </td> <td style="width:20%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">33</span></span></div> </td> </tr> <tr> <td style="width:80%;vertical-align:top"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Capitalization of website development costs</span></span></div> </td> <td style="width:20%;vertical-align:top"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">20</span></span></div> </td> </tr> <tr> <td style="width:80%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Office furniture and equipment</span></span></div> </td> <td style="width:20%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7</span></span></div> </td> </tr> </table> <div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif"> </div> </div> </div> </div> <div/> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">G.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Impairment of long-lived assets:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company’s long-lived assets (assets group) to be held or used, including the right of use assets and intangible assets that are subject to amortization, are reviewed for impairment in accordance with Accounting Standards Codification (“ASC”) 360, “Property, Plant, and Equipment” whenever events or changes in circumstances indicate that the carrying amount of a group of assets may not be recoverable. The recoverability of a group of assets to be held and used is measured by a comparison of the carrying amount of the group to the future undiscounted cash flows expected to be generated by the group. If such a group of assets is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds their fair value. Fair value is determined through various valuation techniques including discounted cash flow models and third‑party independent appraisals, as considered necessary. During the year ended December 2021 and the period from March 22, (Inception) to December 31 ,2020, the Company did not record any impairment charges attributable to long-lived assets.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">H.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basic and diluted net loss per share:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basic loss per share is computed by dividing the net loss applicable to holders of Common Stock by the weighted average number of shares of Common Stock outstanding during the year per share is computed by dividing the net loss applicable to holders of Common Stock by the weighted average number of Common Stock outstanding plus the number of additional Common Stock that would have been outstanding if all potentially dilutive Common Stock had been issued, using the Treasury Shares Method, in accordance with ASC 260-10, “Earnings per Share”.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">I.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Income Tax:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company accounts for income taxes in accordance with ASC 740, “Income Taxes.” This ASC prescribes the use of the liability method whereby deferred tax assets and liability account balances 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 will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value. The Company establishes reserves for uncertain tax positions based on an evaluation of whether the tax position is “more likely than not” to be sustained upon examination. The Company records interest and penalties pertaining to its uncertain tax positions in the financial statements as income tax expenses. As the Company is in an early stage, a valuation allowance was provided on any deferred tax assets. The Company has not recorded any liability for uncertain tax positions for the years ended December 31, 2021, and the period from March 22, (Inception) to December 31, 2020.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">J.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenue recognition:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company generates its revenues mainly from sales of skincare products. Revenues from the Company’s contracts with customers are recognized using the five-step model in ASC 606, “Revenue from Contracts with Customers.” At first, the Company determines if an agreement with a customer is considered to be a contract to the extent it has a commercial substance, it is approved in writing by both parties, all rights and obligations including payment terms are identifiable, and the agreement between the parties creates enforceable rights and obligations, and collectability in exchange for goods that will be transferred to the customer is considered as probable. The Company then assesses the transaction price for a contract in order to determine the consideration the Company expects to receive for satisfying the performance obligations called for in the contract, which generally includes only one performance obligation.</span></span></div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenues for performance obligations are recognized at the point in time when control is transferred to the customer (which is generally upon delivery) and include mainly revenues from the sales of the skincare products.</span></span></div> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div/> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">K.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Concentration of credit risk:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company maintains an allowance based on a specific analysis of each customer account receivable’s aging, assessment of its related risk, and ability of the customer to make the required payment. In addition, in accordance with ASC 326, “Financial Instruments - Credit Losses,” an allowance is maintained for estimated forward-looking losses resulting from the possible inability of customers to make required payments (current expected losses). The amount of the allowance is determined principally on the basis of past collection experience and known financial factors regarding specific customers. Trade accounts receivables are written off against the allowance when it becomes evident that collection will not occur. Credit is extended to customers satisfying pre-defined credit criteria.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">L.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Commitments and contingencies:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">M.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value measurements:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">ASC 820, “Fair Value Measurement and Disclosure,” clarifies that 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. As a basis for considering such assumptions, ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value:</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Level 2 - Significant other observable inputs based on market data obtained from sources independent of the reporting entity.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Level 3 - Unobservable inputs which are supported by little or no market activity.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As of December 31, 2021 and 2020, the Company did not have any derivative instruments or other financial instruments, carried at fair value on a recurring or nonrecurring basis.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">N.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Leases:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In accordance with ASC 842, “Leases,” the Company determines if an arrangement is a lease and the classification of that lease at inception based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtains the right to substantially all the economic benefits from the use of the asset throughout the period, and (3) whether the Company has a right to direct the use of the asset.</span></span></div> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div/> <div style="line-height:1.25"> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Right-of-use (“ROU”) assets and lease liabilities are recognized at the commencement date based on the present value of remaining lease payments over the lease term. ROU assets are initially measured at amounts, which represent the discounted present value of the lease payments over the lease, plus any initial direct costs incurred. The lease liability is initially measured based on the discounted present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. The implicit rate within the operating leases is generally not reasonably determinable, therefore, the Company uses the Incremental Borrowing Rate (“IBR”) based on the information available at the commencement date in determining the present value of lease payments. The Company’s IBR is estimated to approximate the interest rate for collateralized borrowing with similar terms and payments and in economic environments where the leased asset is located.</span></span></div> </div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Certain leases include options to extend or terminate the lease. An option to extend the lease is considered in connection with determining the ROU asset and lease liability when it is reasonably certain that the Company will exercise that option. An option to terminate is considered unless it is reasonably certain that the Company will not exercise the option.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">O.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Impact of recently issued and adopted accounting standards:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In December 2019, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes” (“ASU 2019-12”), which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve the consistent application. This standard was effective for the Company beginning January 1, 2021, and was Applied on a modified retrospective basis. This standard did not have a material impact on the Company’s financial statements and disclosures.</span></span></div> </div> <div style="line-height:1.25"> </div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">P.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">New accounting pronouncements not yet effective:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In August 2020, the FASB issued ASU 2020-06, “Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)-Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” (“ASU 2020-06”). ASU 2020-06simplifies accounting for convertible instruments by removing major separation models required under the U.S. GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. ASU 2020-06removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to ualify for it. It also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021. The Company expects that this guidance will not have a significant impact on the Company’s consolidated financial statements and interim periods within those fiscal years.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In May 2021, the FASB issued ASU 2021-04, “Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815- 40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.” The guidance is effective for the Company on January 1, 2022. The Company expects that this guidance, will not have a significant impact on the Company’s consolidated financial statements.</span></span></div> </div> </div> </div> </div>
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<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accounting principles:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”).</span></span></div> </div>
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<us-gaap:UseOfEstimates contextRef="C_20210101to20211231" id="F20221117125553696_2">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">B.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Use of estimates in the preparation of financial statements:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The preparation of financial statements in conformity with generally accepted accounting principles 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 financial statements and reported amounts of revenues and expenses during the reported periods. Actual results could differ from those estimates.</span></span></div> </div>
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<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">C.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Functional currency:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The functional currency of the Company is the U.S dollar (“$” or “dollar”) since the dollar is the currency of the expected primary economic environment in which the Company is and would operate.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">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. For non-dollar transactions reflected in the statement of operations, the exchange rates at transaction dates are used. Depreciation and other changes deriving from non-monetary items are based on historical exchange rates.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The resulting translation gains or losses are recorded as financial income or expenses, as appropriate.</span></span></div> </div>
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<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553697_6">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">D.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cash and cash equivalents:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company considers all highly liquid investments, which include short-term bank deposits that are not restricted as to withdrawal or use and such deposits have a period to maturity which did not exceed three months at the time of investment, to be cash equivalents.</span></span></div> </div>
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<us-gaap:InventoryPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553696_4">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">E.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Inventory:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Inventories are recorded at the lower cost or net realizable value. Cost is determined on a weighted average basis.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company periodically evaluates the inventory quantities on hand relative to historical and projected sales volumes, current and historical selling prices, and contractual obligations to maintain certain levels of products. Based on these evaluations, inventory write-offs are provided to cover risks arising from slow-moving items, discontinued products, excess inventories, and market prices lower than cost and adjusted revenue forecasts.</span></span></div> </div>
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<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553697_5">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">F.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Property and equipment:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">These assets are stated at cost. Depreciation is computed using the straight-line method over the estimated useful life of each asset.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Annual rates of depreciation are as follows:</span></span></div> <div> <div style="line-height:1.25"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:70%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="width:80%;vertical-align:top"> </td> <td style="width:20%;vertical-align:top;border-bottom:2px solid #000000"> <div style="line-height:1.25"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div> </div> </td> </tr> <tr> <td style="width:80%;vertical-align:top"> </td> <td style="width:20%;vertical-align:top"> </td> </tr> <tr> <td style="width:80%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Computers and electronic equipment</span></span></div> </td> <td style="width:20%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">33</span></span></div> </td> </tr> <tr> <td style="width:80%;vertical-align:top"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Capitalization of website development costs</span></span></div> </td> <td style="width:20%;vertical-align:top"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">20</span></span></div> </td> </tr> <tr> <td style="width:80%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Office furniture and equipment</span></span></div> </td> <td style="width:20%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7</span></span></div> </td> </tr> </table> <div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif"> </div> </div> </div> </div>
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<atms:PropertyPlantAndEquipmentUsefulLifeTableTextBlock contextRef="C_20210101to20211231" id="F20221117125553698_17">
<div> <div style="line-height:1.25"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:70%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="width:80%;vertical-align:top"> </td> <td style="width:20%;vertical-align:top;border-bottom:2px solid #000000"> <div style="line-height:1.25"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div> </div> </td> </tr> <tr> <td style="width:80%;vertical-align:top"> </td> <td style="width:20%;vertical-align:top"> </td> </tr> <tr> <td style="width:80%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Computers and electronic equipment</span></span></div> </td> <td style="width:20%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">33</span></span></div> </td> </tr> <tr> <td style="width:80%;vertical-align:top"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Capitalization of website development costs</span></span></div> </td> <td style="width:20%;vertical-align:top"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">20</span></span></div> </td> </tr> <tr> <td style="width:80%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Office furniture and equipment</span></span></div> </td> <td style="width:20%;vertical-align:top;background-color:rgb(204, 238, 255)"> <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7</span></span></div> </td> </tr> </table> <div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif"> </div> </div> </div>
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<us-gaap:PropertyPlantAndEquipmentSalvageValuePercentage contextRef="C_20211231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapOfficeEquipmentMember" decimals="2" id="F20221117125553699_20" unitRef="Pure"> 0.07 </us-gaap:PropertyPlantAndEquipmentSalvageValuePercentage>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553697_7">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">G.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Impairment of long-lived assets:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company’s long-lived assets (assets group) to be held or used, including the right of use assets and intangible assets that are subject to amortization, are reviewed for impairment in accordance with Accounting Standards Codification (“ASC”) 360, “Property, Plant, and Equipment” whenever events or changes in circumstances indicate that the carrying amount of a group of assets may not be recoverable. The recoverability of a group of assets to be held and used is measured by a comparison of the carrying amount of the group to the future undiscounted cash flows expected to be generated by the group. If such a group of assets is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds their fair value. Fair value is determined through various valuation techniques including discounted cash flow models and third‑party independent appraisals, as considered necessary. During the year ended December 2021 and the period from March 22, (Inception) to December 31 ,2020, the Company did not record any impairment charges attributable to long-lived assets.</span></span></div> </div>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553697_8">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">H.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basic and diluted net loss per share:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basic loss per share is computed by dividing the net loss applicable to holders of Common Stock by the weighted average number of shares of Common Stock outstanding during the year per share is computed by dividing the net loss applicable to holders of Common Stock by the weighted average number of Common Stock outstanding plus the number of additional Common Stock that would have been outstanding if all potentially dilutive Common Stock had been issued, using the Treasury Shares Method, in accordance with ASC 260-10, “Earnings per Share”.</span></span></div> </div>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553697_9">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">I.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Income Tax:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company accounts for income taxes in accordance with ASC 740, “Income Taxes.” This ASC prescribes the use of the liability method whereby deferred tax assets and liability account balances 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 will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value. The Company establishes reserves for uncertain tax positions based on an evaluation of whether the tax position is “more likely than not” to be sustained upon examination. The Company records interest and penalties pertaining to its uncertain tax positions in the financial statements as income tax expenses. As the Company is in an early stage, a valuation allowance was provided on any deferred tax assets. The Company has not recorded any liability for uncertain tax positions for the years ended December 31, 2021, and the period from March 22, (Inception) to December 31, 2020.</span></span></div> </div>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553697_10">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">J.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenue recognition:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company generates its revenues mainly from sales of skincare products. Revenues from the Company’s contracts with customers are recognized using the five-step model in ASC 606, “Revenue from Contracts with Customers.” At first, the Company determines if an agreement with a customer is considered to be a contract to the extent it has a commercial substance, it is approved in writing by both parties, all rights and obligations including payment terms are identifiable, and the agreement between the parties creates enforceable rights and obligations, and collectability in exchange for goods that will be transferred to the customer is considered as probable. The Company then assesses the transaction price for a contract in order to determine the consideration the Company expects to receive for satisfying the performance obligations called for in the contract, which generally includes only one performance obligation.</span></span></div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenues for performance obligations are recognized at the point in time when control is transferred to the customer (which is generally upon delivery) and include mainly revenues from the sales of the skincare products.</span></span></div> </div>
</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>
<us-gaap:ConcentrationRiskCreditRisk contextRef="C_20210101to20211231" id="F20221117125553698_11">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">K.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Concentration of credit risk:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company maintains an allowance based on a specific analysis of each customer account receivable’s aging, assessment of its related risk, and ability of the customer to make the required payment. In addition, in accordance with ASC 326, “Financial Instruments - Credit Losses,” an allowance is maintained for estimated forward-looking losses resulting from the possible inability of customers to make required payments (current expected losses). The amount of the allowance is determined principally on the basis of past collection experience and known financial factors regarding specific customers. Trade accounts receivables are written off against the allowance when it becomes evident that collection will not occur. Credit is extended to customers satisfying pre-defined credit criteria.</span></span></div> </div>
</us-gaap:ConcentrationRiskCreditRisk>
<us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553698_12">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">L.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Commitments and contingencies:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred.</span></span></div> </div>
</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
<us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553698_13">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">M.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value measurements:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">ASC 820, “Fair Value Measurement and Disclosure,” clarifies that 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. As a basis for considering such assumptions, ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value:</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Level 2 - Significant other observable inputs based on market data obtained from sources independent of the reporting entity.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Level 3 - Unobservable inputs which are supported by little or no market activity.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As of December 31, 2021 and 2020, the Company did not have any derivative instruments or other financial instruments, carried at fair value on a recurring or nonrecurring basis.</span></span></div> </div>
</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
<us-gaap:LesseeLeasesPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553698_14">
<div> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">N.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Leases:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In accordance with ASC 842, “Leases,” the Company determines if an arrangement is a lease and the classification of that lease at inception based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtains the right to substantially all the economic benefits from the use of the asset throughout the period, and (3) whether the Company has a right to direct the use of the asset.</span></span></div> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div/> <div style="line-height:1.25"> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Right-of-use (“ROU”) assets and lease liabilities are recognized at the commencement date based on the present value of remaining lease payments over the lease term. ROU assets are initially measured at amounts, which represent the discounted present value of the lease payments over the lease, plus any initial direct costs incurred. The lease liability is initially measured based on the discounted present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. The implicit rate within the operating leases is generally not reasonably determinable, therefore, the Company uses the Incremental Borrowing Rate (“IBR”) based on the information available at the commencement date in determining the present value of lease payments. The Company’s IBR is estimated to approximate the interest rate for collateralized borrowing with similar terms and payments and in economic environments where the leased asset is located.</span></span></div> </div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Certain leases include options to extend or terminate the lease. An option to extend the lease is considered in connection with determining the ROU asset and lease liability when it is reasonably certain that the Company will exercise that option. An option to terminate is considered unless it is reasonably certain that the Company will not exercise the option.</span></span></div> </div>
</us-gaap:LesseeLeasesPolicyTextBlock>
<atms:ImpactOfRecentlyIssuedAndAdoptedAccountingStandardsPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553698_15">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">O.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Impact of recently issued and adopted accounting standards:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In December 2019, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes” (“ASU 2019-12”), which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve the consistent application. This standard was effective for the Company beginning January 1, 2021, and was Applied on a modified retrospective basis. This standard did not have a material impact on the Company’s financial statements and disclosures.</span></span></div> </div>
</atms:ImpactOfRecentlyIssuedAndAdoptedAccountingStandardsPolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="C_20210101to20211231" id="F20221117125553698_16">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">P.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">New accounting pronouncements not yet effective:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In August 2020, the FASB issued ASU 2020-06, “Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)-Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” (“ASU 2020-06”). ASU 2020-06simplifies accounting for convertible instruments by removing major separation models required under the U.S. GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. ASU 2020-06removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to ualify for it. It also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021. The Company expects that this guidance will not have a significant impact on the Company’s consolidated financial statements and interim periods within those fiscal years.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In May 2021, the FASB issued ASU 2021-04, “Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815- 40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.” The guidance is effective for the Company on January 1, 2022. The Company expects that this guidance, will not have a significant impact on the Company’s consolidated financial statements.</span></span></div> </div>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:InventoryDisclosureTextBlock contextRef="C_20210101to20211231" id="F20221117125553704_7">
<div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.6pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-weight:bold">NOTE 3</span> </span></p> </td> <td style="vertical-align:top;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif"><strong>-</strong></span></p> </td> <td style="vertical-align:top;width:auto"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">INVENTORIES</span></p> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="margin-left:63pt"> <div> <div> <div style="line-height:1.25;margin-left:0px"> <table border="0" cellpadding="0" cellspacing="0" style="color:#000000;font-family:'Times New Roman',Times,serif;font-size:10pt;text-align:left;width:85%"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Period from</span></span></strong></div> <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">March </span></span></strong><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">22,</span></span></strong></div> <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(Inception) to </span></span></strong></div> <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2020</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> <div style="line-height:1.25"> </div> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;background-color:#CCEEFF;width:76%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Raw materials</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">32</span></span></div> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Finished goods</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">42</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;background-color:#CCEEFF;width:76%;padding-bottom:4px" valign="bottom"> <div style="line-height:1.25"> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 double 4px" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;border-bottom:#000000 double 4px" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">74</span></span></div> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 double 4px" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;border-bottom:#000000 double 4px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div> </div> <p style="margin:0pt"> </p> </div> </div> <p style="margin:0pt 0pt 0pt 54pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The Company did not record inventory write-offs during the years ended December 31, 2021 and the period from March 22, (Inception) to December 31, 2020.</span></span></span></span></p>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="C_20210101to20211231" id="F20221117125553704_6">
<div> <div> <div style="line-height:1.25;margin-left:0px"> <table border="0" cellpadding="0" cellspacing="0" style="color:#000000;font-family:'Times New Roman',Times,serif;font-size:10pt;text-align:left;width:85%"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Period from</span></span></strong></div> <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">March </span></span></strong><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">22,</span></span></strong></div> <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(Inception) to </span></span></strong></div> <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2020</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> <div style="line-height:1.25"> </div> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;background-color:#CCEEFF;width:76%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Raw materials</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">32</span></span></div> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Finished goods</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">42</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;background-color:#CCEEFF;width:76%;padding-bottom:4px" valign="bottom"> <div style="line-height:1.25"> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 double 4px" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;border-bottom:#000000 double 4px" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">74</span></span></div> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 double 4px" valign="bottom"> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;border-bottom:#000000 double 4px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div> </div>
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<us-gaap:InventoryRawMaterialsAndSupplies contextRef="C_20211231" decimals="-3" id="F20221117125553704_0" unitRef="USD"> 32000 </us-gaap:InventoryRawMaterialsAndSupplies>
<us-gaap:InventoryRawMaterialsAndSupplies contextRef="C_20201231" decimals="-3" id="F20221117125553704_1" unitRef="USD"> 0 </us-gaap:InventoryRawMaterialsAndSupplies>
<us-gaap:InventoryFinishedGoods contextRef="C_20211231" decimals="-3" id="F20221117125553704_2" unitRef="USD"> 42000 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryFinishedGoods contextRef="C_20201231" decimals="-3" id="F20221117125553704_3" unitRef="USD"> 0 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryNet contextRef="C_20211231" decimals="-3" id="F20221117125553704_4" unitRef="USD"> 74000 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="C_20201231" decimals="-3" id="F20221117125553704_5" unitRef="USD"> 0 </us-gaap:InventoryNet>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="C_20210101to20211231" id="F20221117125553708_1">
<div> <div> <div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">NOTE 4</span></p> </td> <td style="vertical-align:top;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">-</span></p> </td> <td style="vertical-align:top;width:auto"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">COMMITMENTS AND CONTINGENT LIABILITIES</span></span></strong></td> </tr> </table> </div> </div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company’s skincare products are manufactured in Israel by a sole manufacturer, Waitemata Honey Co. Ltd. (the “Vendor” or “Waitemata Honey”) with Mānuka honey ingredients. The Company imports Mānuka honey from its supplier in New Zealand. Pursuant to the agreement with the New Zealand supplier in July 2021, on February 28, 2022, the Company was granted an import license from the Israeli Ministry of Health, the “MoH” and the “MoH License,” which allows it to import Mānuka honey from Waitemata Honey.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The skincare product formulas are the intellectual property of the Company, pursuant to an agreement signed by the Company and the Vendor on December 14, 2021 (the “Formula Agreement”).</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Pursuant to the Formula Agreement, the Vendor was granted exclusivity as the manufacturer of the Company’s cosmetic products. The Company is entitled at any time to replace the Vendor as the sole manufacturer. If the Company so decides it will have to pay the Vendor approximately US$ 6,000 (NIS 20,000), linked to the Israeli CPI, for each formula for which the manufacturer was replaced.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Formula Agreement is for the manufacturing of six formulas of cosmetic materials production and the rights to purchase these formulas with a term of 10 years.</span></span></div> <div style="text-align:justify;text-indent:15.3pt;margin-left:56.7pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company accounted for the Formula Agreement as the acquisition of the IP associated with the development of the formulas in consideration of granting exclusivity rights. The Company recorded an intangible asset in the amount of US$ 36 thousands (NIS 120 thousand), amortized over the term of the contract with a corresponding liability in the same amount for the exclusivity liability.</span></span></div> </div> </div> </div>
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<atms:AmountOfCostNeedToPayIfReplaceVendor contextRef="C_20210101to20211231_usgaapTypeOfArrangementAxis_atmsFormulaAgreementMember" decimals="0" id="F20221117125553708_3" unitRef="NIS"> 20000 </atms:AmountOfCostNeedToPayIfReplaceVendor>
<atms:TermOfAgreement contextRef="C_20210101to20211231_usgaapTypeOfArrangementAxis_atmsFormulaAgreementMember" id="F20221117125553708_5"> P10Y </atms:TermOfAgreement>
<us-gaap:AmortizationOfIntangibleAssets contextRef="C_20210101to20211231_usgaapTypeOfArrangementAxis_atmsFormulaAgreementMember" decimals="-3" id="F20221117125553708_4" unitRef="USD"> 36000 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:AmortizationOfIntangibleAssets contextRef="C_20210101to20211231_usgaapTypeOfArrangementAxis_atmsFormulaAgreementMember" decimals="-3" id="F20221117125553708_6" unitRef="NIS"> 120000 </us-gaap:AmortizationOfIntangibleAssets>
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<div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;font-size:10pt;font-weight:bold">NOTE 5 </span></p> </td> <td style="vertical-align:top;width:7.1pt">-</td> <td style="vertical-align:top;width:auto"><strong><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">PROPERTY AND EQUIPMENT, NET</span></span></strong></td> </tr> </table> </div> </div> <div> <div style="line-height:1.25"> </div> <div style="margin-left:63pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>Period from</strong></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>March 22,</strong></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>(Inception) to</strong></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold">2021</div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold">2020</div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="text-decoration:underline">Cost:</span></span></span></div> </td> <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="2" rowspan="1" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="2" rowspan="1" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Computers and electronic equipment</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25">6</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25">1</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Capitalization of website development costs</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25">34</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25;font-weight:bold">-</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>40</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>1</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="text-decoration:underline">Accumulated depreciation:</span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Computers and electronic equipment</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25">(1</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">(<span style="-sec-ix-hidden:F20221117125553713_11">*</span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Capitalization of website development costs</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25">(3</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25;font-weight:bold">-</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>(4</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><strong><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></strong></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><strong><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">(<span style="-sec-ix-hidden:F20221117125553714_15">*</span></span></span></strong></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><strong><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></strong></div> </div> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Depreciated cost</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>36</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>1</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">(*) Represents an amount lower than 1 USD</span></span></div> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Depreciation expense for the years ended December 31, 2021 and the period from March 22, (Inception) to December 31, 2020 were $3 thousands, and $<span style="font-weight:bold"> (<span style="-sec-ix-hidden:F20221117125553714_17">*</span>)</span> respectively.</span></span></div> </div>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="C_20210101to20211231" id="F20221117125553713_1">
<div> <div style="line-height:1.25"> </div> <div style="margin-left:63pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>Period from</strong></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>March 22,</strong></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>(Inception) to</strong></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold">2021</div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold">2020</div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="text-decoration:underline">Cost:</span></span></span></div> </td> <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="2" rowspan="1" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="2" rowspan="1" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Computers and electronic equipment</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25">6</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25">1</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Capitalization of website development costs</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25">34</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25;font-weight:bold">-</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>40</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>1</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="text-decoration:underline">Accumulated depreciation:</span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Computers and electronic equipment</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25">(1</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">(<span style="-sec-ix-hidden:F20221117125553713_11">*</span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Capitalization of website development costs</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25">(3</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25;font-weight:bold">-</div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>(4</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><strong><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></strong></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><strong><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">(<span style="-sec-ix-hidden:F20221117125553714_15">*</span></span></span></strong></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><strong><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">)</span></span></strong></div> </div> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Depreciated cost</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>36</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><strong>1</strong></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">(*) Represents an amount lower than 1 USD</span></span></div> </div>
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<us-gaap:PropertyPlantAndEquipmentGross contextRef="C_20211231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapComputerEquipmentMember" decimals="-3" id="F20221117125553713_2" unitRef="USD"> 6000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="C_20201231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapComputerEquipmentMember" decimals="-3" id="F20221117125553713_3" unitRef="USD"> 1000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="C_20211231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapSoftwareAndSoftwareDevelopmentCostsMember" decimals="-3" id="F20221117125553713_4" unitRef="USD"> 34000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="C_20201231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapSoftwareAndSoftwareDevelopmentCostsMember" decimals="-3" id="F20221117125553713_5" unitRef="USD"> 0 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="C_20211231" decimals="-3" id="F20221117125553713_6" unitRef="USD"> 40000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="C_20201231" decimals="-3" id="F20221117125553713_7" unitRef="USD"> 1000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="C_20211231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapComputerEquipmentMember" decimals="-3" id="F20221117125553713_8" unitRef="USD"> 1000 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="C_20211231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapSoftwareAndSoftwareDevelopmentCostsMember" decimals="-3" id="F20221117125553713_12" unitRef="USD"> 3000 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="C_20201231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapSoftwareAndSoftwareDevelopmentCostsMember" decimals="-3" id="F20221117125553713_14" unitRef="USD"> 0 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="C_20211231" decimals="-3" id="F20221117125553713_13" unitRef="USD"> 4000 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:CostOfGoodsAndServicesSoldDepreciation contextRef="C_20210101to20211231" decimals="-3" id="F20221117125553713_9" unitRef="USD"> 36000 </us-gaap:CostOfGoodsAndServicesSoldDepreciation>
<us-gaap:CostOfGoodsAndServicesSoldDepreciation contextRef="C_20200101to20201231" decimals="-3" id="F20221117125553713_10" unitRef="USD"> 1000 </us-gaap:CostOfGoodsAndServicesSoldDepreciation>
<us-gaap:Depreciation contextRef="C_20210101to20211231" decimals="-3" id="F20221117125553714_16" unitRef="USD"> 3000 </us-gaap:Depreciation>
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<div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;font-size:10pt;font-weight:bold">NOTE 6</span></p> </td> <td style="vertical-align:top;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;font-size:10pt;font-weight:bold">-</span></p> </td> <td style="vertical-align:top;width:auto"><strong><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">INTANGIBLES, NET</span></span></strong></td> </tr> </table> </div> </div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">The gross book value, accumulated amortization, and amortization periods of intangible assets are as follows:</span></span></div> <div> <div style="line-height:1.25"> </div> <div style="margin-left:60pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="18" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">December 31, 2021</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Estimated</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Useful Life</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">(in years)</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Gross Book </span></span><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Value</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Accumulated</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Amortization</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Net Book </span></span><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Value</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Weighted Average</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Remaining Useful</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Life (in years)</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:40%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Acquisition of IP</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">10</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">32</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">-</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">32</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">10</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div> </div>
</us-gaap:IntangibleAssetsDisclosureTextBlock>
<us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock contextRef="C_20210101to20211231" id="F20221117125553718_1">
<div> <div style="line-height:1.25"> </div> <div style="margin-left:60pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="18" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">December 31, 2021</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Estimated</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Useful Life</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">(in years)</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Gross Book </span></span><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Value</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Accumulated</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Amortization</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Net Book </span></span><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Value</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="line-height:1.25"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Weighted Average</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Remaining Useful</span></span></div> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Life (in years)</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:40%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Acquisition of IP</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">10</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">32</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">-</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">32</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">10</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div>
</us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock>
<us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="C_20210101to20211231" id="F20221117125553718_2"> P10Y </us-gaap:FiniteLivedIntangibleAssetUsefulLife>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="C_20211231" decimals="0" id="F20221117125553718_3" unitRef="USD"> 32 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="C_20211231" decimals="0" id="F20221117125553718_5" unitRef="USD"> 0 </us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="C_20211231" decimals="0" id="F20221117125553718_4" unitRef="USD"> 32 </us-gaap:FiniteLivedIntangibleAssetsNet>
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<us-gaap:LesseeOperatingLeasesTextBlock contextRef="C_20210101to20211231" id="F20221117125553723_0">
<div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">NOTE 7</span></p> </td> <td style="vertical-align:top;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">-</span></p> </td> <td style="vertical-align:top;width:auto"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">LEASES</span></span></strong></td> </tr> </table> </div> </div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On August 10, 2021, the Company entered into an operating lease agreement for its office. The Company signed a new agreement for its current office lease, which originally was to end in 2022. The lease agreement is for one year starting in October 2021 with two options to extend the lease by an additional one year for each option until September 30, 2024. The Company is reasonably certain that it will exercise the two additional options starting in October 2022.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The components of operating lease costs were as follows:</span></span></div> <div> <div style="line-height:1.25"> </div> <div style="margin-left:63pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);text-align:center"> <div style="line-height:1.25"> </div> <div style="line-height:1.25"> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>Period from</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>March 22,</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>(Inception) to</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2020</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease cost</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">6</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total lease costs</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">6</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div> <div style="line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">a.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Supplemental balance sheet information related to operating leases is as follows:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="margin-left:90pt"> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:center" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>Period from</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>March 22,</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>(Inception) to</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2020</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease ROU assets</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">55</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease liabilities, current</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">19</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease liabilities, long-term</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">38</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted average remaining lease term (in years)</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.75</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="-sec-ix-hidden:F20221117125553725_15">-</span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted average discount rate</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7.85</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div> <div style="line-height:1.25"> </div> <div/> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">b.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Future lease payments under operating leases as of December 31, 2021, are as follows:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="margin-left:90pt"> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td colspan="1" style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;width:88%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">23</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:88%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2023</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>24</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2024</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>17</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;width:88%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total undiscounted lease payments</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>64</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Less: Transactions with stockholders</span></span></p> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(7</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div> </td> </tr> <tr> <td colspan="1" style="vertical-align:bottom;width:88%;padding-bottom:4px"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liabilities</span></span></p> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>57</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div> </div>
</us-gaap:LesseeOperatingLeasesTextBlock>
<us-gaap:LeaseCostTableTextBlock contextRef="C_20210101to20211231" id="F20221117125553725_23">
<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);text-align:center"> <div style="line-height:1.25"> </div> <div style="line-height:1.25"> </div> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>Period from</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>March 22,</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>(Inception) to</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2020</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease cost</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">6</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total lease costs</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">6</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom"> </td> </tr> </table>
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<us-gaap:OperatingLeaseCost contextRef="C_20210101to20211231" decimals="-3" id="F20221117125553723_3" unitRef="USD"> 6000 </us-gaap:OperatingLeaseCost>
<us-gaap:OperatingLeaseCost contextRef="C_20200323to20201231" decimals="-3" id="F20221117125553724_4" unitRef="USD"> 0 </us-gaap:OperatingLeaseCost>
<us-gaap:LeaseCost contextRef="C_20210101to20211231" decimals="-3" id="F20221117125553724_5" unitRef="USD"> 6000 </us-gaap:LeaseCost>
<us-gaap:LeaseCost contextRef="C_20200323to20201231" decimals="-3" id="F20221117125553724_6" unitRef="USD"> 0 </us-gaap:LeaseCost>
<atms:ScheduleOfOperatingLeaseRightOfUseAssetsAndOperatingLeaseLiabilityTableTextBlock contextRef="C_20210101to20211231" id="F20221117125553723_1">
<div> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:center" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>Period from</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>March 22,</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>(Inception) to</strong></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><strong>December 31,</strong></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2020</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease ROU assets</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">55</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease liabilities, current</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">19</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease liabilities, long-term</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">38</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted average remaining lease term (in years)</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.75</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="-sec-ix-hidden:F20221117125553725_15">-</span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted average discount rate</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7.85</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div>
</atms:ScheduleOfOperatingLeaseRightOfUseAssetsAndOperatingLeaseLiabilityTableTextBlock>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="C_20211231" decimals="-3" id="F20221117125553724_7" unitRef="USD"> 55000 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="C_20201231" decimals="-3" id="F20221117125553724_12" unitRef="USD"> 0 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="C_20211231" decimals="-3" id="F20221117125553724_8" unitRef="USD"> 19000 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="C_20201231" decimals="-3" id="F20221117125553724_13" unitRef="USD"> 0 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="C_20211231" decimals="-3" id="F20221117125553724_9" unitRef="USD"> 38000 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="C_20201231" decimals="-3" id="F20221117125553724_14" unitRef="USD"> 0 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="C_20211231" id="F20221117125553724_10"> P2Y9M </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="C_20211231" decimals="4" id="F20221117125553724_11" unitRef="Pure"> 0.0785 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="C_20201231" decimals="2" id="F20221117125553725_16" unitRef="Pure"> 0 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="C_20210101to20211231" id="F20221117125553723_2">
<div> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td colspan="1" style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;width:88%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">23</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:88%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2023</span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>24</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2024</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>17</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;width:88%" valign="bottom"> <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total undiscounted lease payments</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>64</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td colspan="1" style="vertical-align:top;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Less: Transactions with stockholders</span></span></p> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(7</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div> </td> </tr> <tr> <td colspan="1" style="vertical-align:bottom;width:88%;padding-bottom:4px"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liabilities</span></span></p> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>57</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> </table> </div>
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<div> <div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">NOTE 8</span></p> </td> <td style="vertical-align:top;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">-</span></p> </td> <td style="vertical-align:top;width:auto"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">STOCKHOLDERS’ EQUITY</span></span></strong></td> </tr> </table> <div> </div> </div> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Stockholders’ Rights:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.5pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Shares of common stock confer upon their holders the right to receive notice to participate and vote in general meetings of stockholders of the Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of assets upon liquidation of the Company. Shares of common stock confer upon their holders the right to receive notice to participate and vote in general meetings of stockholders of the Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of assets upon liquidation of the Company.</span></span></div> <div style="line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">B.</span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Issuance of Common Stock:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On December 20, 2021, the Company entered into a securities purchase agreement (the “SPA”) with certain investors. Pursuant to the SPA, the Company agreed to sell 5,439,650 shares of common stock and 18,966 Series D Convertible Preferred Stock to the investors for aggregate consideration of $500 following the consummation of the transactions contemplated by the investor’s holdings of the Company, representing 17.24% of the issued capital of the Company on a fully diluted basis.</span></span> <p style="margin:0pt"> </p><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As detailed in Note 1, as part of the Reverse Recapitalization Transaction on June 30, 2022, the Company issued 33,791,641 shares of common stock (inclusive of 5,439,650 shares issued to certain investors as described above) and 110,000 shares (inclusive of 18,966 shares issued to certain investors as described above)  that are designated as Series D Convertible Preferred Stock in exchange for approximately 89% of the issued and outstanding ordinary shares and all the preferred shares of Manuka Ltd. The number of shares prior to the Reverse Recapitalization Transaction have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the Recapitalization Transaction.</span></span> </div> <div style="line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">C.</span></span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Preferred Stock:</span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Series D Convertible Preferred shares confer upon their holders the right receive notice to participate and vote in general meetings of Stockholders of the Company on an as converted basis, the right to receive dividends when paid to holders of common stock of the Company on an as-converted basis and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any distribution or payment shall be made to the holders of any junior securities. The Series D Convertible Preferred shall be convertible by dividing the Stated Value by the Conversion Price. Each share of the Series D Preferred has a par value of $0.01 and is convertible into 600 shares of Common Stock.</span></span></div> </div> </div>
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<div> <div> <div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">NOTE 9</span></p> </td> <td style="vertical-align:top;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">-</span></p> </td> <td style="vertical-align:top;width:auto"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><span><span>RELATED PARTY BALANCES AND TRANSACTIONS</span></span></strong></span></span></td> </tr> </table> <div> </div> </div> </div> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>During the period from March 22, (inception) to December 31, 2020 and </span></span>the year ended December 31, 2021<span><span> the founder of the Company and major stockholder provided the Company with several loans at an aggregate amount of $239 thousands as of December 31, 2021. The loans bear no interest and are linked to the Israeli Consumer Prices Index (“CPI”). The repayment date has not been determined.</span></span></span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The Company considered whether the loans the Company received is beneficial and hence such benefit should be recorded in capital reserve from the transaction with a major stockholder.</span></span></span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The Company estimated the value of the benefit as the difference between the interest rate stipulated in the contract and the interest rate commensurate with such loans expected in an arms-length transaction (inclusive adjustment to the size of the loan and the fact that it is unsecured, which the Company's management considers being the best estimate of the Company’s interest rate close to the date of receiving loans from the shareholders). Accordingly, as a result of the fact that loans bear no interest and with no maturity date, the benefit is determined each year at the beginning of the year, as the discount of the loans at the effective interest rate (determined above) determined to be approximately 8.85%. The benefit for the period from March 22, (Inception) to December 31 2020 and the year ended December 31, 2021, were US$2 thousands and US$13 thousands respectively. Changes due to CPI are recognized in earnings.</span></span></span></span></div> <div style="line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>a.</span></span></span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Balances with a related party:</span></span></span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)"> <div style="line-height:1.25"> </div> <div style="line-height:1.25;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>December 31,</span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:center" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Period from</strong></span></span></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>March </strong></span></span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>22,</strong></span></span></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(Inception) to</strong></span></span></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31,</strong></span></span></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></div> </td> <td colspan="1" style="text-align:center;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2020</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Long-term loans from a major stockholder</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>239</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>62</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> <div style="line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>b.</span></span></span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Transactions with a related party:</span></span></span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);text-align:center"> <div style="line-height:1.25"> </div> <div style="line-height:1.25"> </div> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,</span></span></span></span></div> </td> <td colspan="1" style="text-align:center;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Period from</strong></span></span></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>March 22,</strong></span></span></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(Inception) to</strong></span></span></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31,</strong></span></span></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2020</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Management fees to a major stockholder</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>49</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Interest on long-term loans from a major stockholder (reflected in stockholders’ equity)</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>13</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> </div> </div>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="C_20210101to20211231_usgaapRelatedPartyTransactionsByRelatedPartyAxis_atmsDirectorAndChiefExecutiveOfficerMember" decimals="-3" id="F20221117125553737_1" unitRef="USD"> 239000 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="C_20211231_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" decimals="4" id="F20221117125553738_13" unitRef="Pure"> 0.0885 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="C_20201231_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" decimals="4" id="F20221117125553737_2" unitRef="Pure"> 0.0885 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<atms:StockholdersLoanBenefit contextRef="C_20200323to20201231_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" decimals="-3" id="F20221117125553737_3" unitRef="USD"> 2000 </atms:StockholdersLoanBenefit>
<atms:StockholdersLoanBenefit contextRef="C_20210101to20211231_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" decimals="-3" id="F20221117125553737_4" unitRef="USD"> 13000 </atms:StockholdersLoanBenefit>
<atms:ScheduleOfBalanceWithRelatedPartiesTableTextBlock contextRef="C_20210101to20211231" id="F20221117125553738_11">
<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)"> <div style="line-height:1.25"> </div> <div style="line-height:1.25;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>December 31,</span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:center" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Period from</strong></span></span></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>March </strong></span></span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>22,</strong></span></span></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(Inception) to</strong></span></span></p> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31,</strong></span></span></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></div> </td> <td colspan="1" style="text-align:center;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2020</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Long-term loans from a major stockholder</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>239</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>62</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table>
</atms:ScheduleOfBalanceWithRelatedPartiesTableTextBlock>
<atms:LongtermLoanFromARelatedParty contextRef="C_20211231" decimals="-3" id="F20221117125553737_5" unitRef="USD"> 239000 </atms:LongtermLoanFromARelatedParty>
<atms:LongtermLoanFromARelatedParty contextRef="C_20201231" decimals="-3" id="F20221117125553737_6" unitRef="USD"> 62000 </atms:LongtermLoanFromARelatedParty>
<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="C_20210101to20211231" id="F20221117125553738_12">
<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);text-align:center"> <div style="line-height:1.25"> </div> <div style="line-height:1.25"> </div> <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,</span></span></span></span></div> </td> <td colspan="1" style="text-align:center;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom"> </td> <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Period from</strong></span></span></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>March 22,</strong></span></span></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(Inception) to</strong></span></span></p> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31,</strong></span></span></p> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom"> <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2020</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom" valign="bottom"> </td> <td colspan="2" style="vertical-align:top" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Management fees to a major stockholder</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>49</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Interest on long-term loans from a major stockholder (reflected in stockholders’ equity)</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>13</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2</span></span></span></span></div> </div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table>
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<atms:ManagementFeesToStockholder contextRef="C_20210101to20211231" decimals="-3" id="F20221117125553737_7" unitRef="USD"> 49000 </atms:ManagementFeesToStockholder>
<atms:ManagementFeesToStockholder contextRef="C_20200323to20201231" decimals="-3" id="F20221117125553737_8" unitRef="USD"> 0 </atms:ManagementFeesToStockholder>
<atms:InterestOnLoansFromControllingStockholder contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220902094437776_20221117125553737_7" unitRef="USD"> 13000 </atms:InterestOnLoansFromControllingStockholder>
<atms:InterestOnLoansFromControllingStockholder contextRef="C_20200323to20201231" decimals="-3" id="Fxbrl_20220902094437776_20221117125553737_8" unitRef="USD"> 2000 </atms:InterestOnLoansFromControllingStockholder>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="C_20210101to20211231" id="F20221117125553744_0">
<div> <div> <div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.6pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">NOTE 10</span></p> </td> <td style="vertical-align:top;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">-</span></p> </td> <td style="vertical-align:top;width:auto"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif"><strong><span>TAX ON INCOME</span></strong></span></p> </td> </tr> </table> </div> </div> <div style="line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>A.</span></span></span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Tax rates applicable to the income of the Israeli companies:</span></span></span></span></div> </td> </tr> </table> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Manuka is taxed according to Israeli tax laws.</span></span></span></span></div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The Israeli corporate tax rate from the year 2018 and onwards is 23%.</span></span></span></span></div> <div style="line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>B.</span></span></span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As of December 31, 2021, the Company had total net operating losses in Israel of approximately $393 thousand, which may be carried forward and offset against taxable income in the future.</span></span></span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>C.</span></span></span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets are as follows:</span></span></span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="margin-left:90pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31</span></span></span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2020</span></span></span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Thousands U.S. $</span></span></span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Operating loss carryforward</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>361</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>64</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Net deferred tax asset before valuation allowance</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>85</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>15</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Valuation allowance</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(85</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(15</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Net deferred tax asset</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table> </div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As of December 31, 2021, the Company has provided a full valuation allowance of $85 thousands in respect of deferred tax assets resulting from tax loss carryforward. Management currently believes that because the Company has a history of losses, it is more likely than not that the deferred tax regarding the loss carryforward will not be realized in the foreseeable future.</span></span></span></span> <p style="margin:0pt"> </p> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>D.</span></span></span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Available Carryforwards tax losses:</span></span></span></span></div> </td> </tr> </table> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As of December 31, 2021, the Company has an accumulated tax loss carryforward of approximately $371 thousands. Carryforward tax losses in Israel are of unlimited duration.</span></span></span></span></div> <div style="text-align:justify;margin-left:85.05pt;line-height:1.25"> </div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="width:56.7pt"> </td> <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>E.</span></span></span></span></td> <td style="width:auto;vertical-align:top;text-align:justify"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Due to the Company’s cumulative losses, the effect of ASC 740 as codified from ASC 740-10 is not material.</span></span></span></span></div> </td> </tr> </table> </div> </div> </div>
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<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left"> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31</span></span></span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2020</span></span></span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom"> <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Thousands U.S. $</span></span></span></span></strong></div> </td> <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Operating loss carryforward</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>361</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>64</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Net deferred tax asset before valuation allowance</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>85</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>15</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Valuation allowance</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(85</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(15</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div> </td> </tr> <tr> <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Net deferred tax asset</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div> </td> <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom"> </td> </tr> </table>
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<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="C_20211231" decimals="-3" id="F20221117125553745_9" unitRef="USD"> 361000 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="C_20201231" decimals="-3" id="F20221117125553745_8" unitRef="USD"> 64000 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<us-gaap:DeferredTaxAssetsGross contextRef="C_20211231" decimals="-3" id="F20221117125553744_3" unitRef="USD"> 85000 </us-gaap:DeferredTaxAssetsGross>
<us-gaap:DeferredTaxAssetsGross contextRef="C_20201231" decimals="-3" id="F20221117125553744_2" unitRef="USD"> 15000 </us-gaap:DeferredTaxAssetsGross>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="C_20211231" decimals="-3" id="F20221117125553744_5" unitRef="USD"> 85000 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="C_20201231" decimals="-3" id="F20221117125553744_4" unitRef="USD"> 15000 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsNet contextRef="C_20211231" decimals="-3" id="F20221117125553745_7" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsNet contextRef="C_20201231" decimals="-3" id="F20221117125553745_6" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="C_20211231" decimals="-3" id="F20221117125553745_13" unitRef="USD"> 85000 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:OperatingLossCarryforwards contextRef="C_20211231" decimals="-3" id="F20221117125553745_11" unitRef="USD"> 371000 </us-gaap:OperatingLossCarryforwards>
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<div> <div style="text-align:justify;line-height:1.25"> <div> <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000"> <tr> <td style="vertical-align:top;width:49.6pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">NOTE 11</span></p> </td> <td style="vertical-align:top;width:7.1pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif;font-weight:bold">-</span></p> </td> <td style="vertical-align:top;width:auto"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><strong><span style="font-size:10pt;font-family:Times New Roman, Times, serif">SUBSEQUENT EVENTS</span></strong></p> </td> </tr> </table> </div> </div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company evaluates events or transactions that occur after the balance sheet date but prior to the issuance of the consolidated financial statements to identify matters that require additional disclosure. The Company has concluded that no subsequent event has occurred that require disclosure other than the below.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On March 6, 2022, shareholders of the Company (the “Shareholders”) entered into a share exchange agreement (the “Share Exchange Agreement”) with Artemis Therapeutics, Inc (“Artemis”), a shell company incorporated in the State of Delaware.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Share Exchange Agreement provides that, upon the terms, and subject to the conditions set forth therein, on the closing date (the “Closing”), Artemis will acquire all of the outstanding shares of the Company (the “Manuka Shares”) from the Shareholders in exchange of the issuance of 33,791,641 </span></span>shares of Common Stock<span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"> and 110,000 Preferred D shares of Artemis (the “Consideration Shares”). Such preferred shares are convertible into 66,000,000 </span></span>shares of Common Stock<span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"> of Artemis. As a result, the Shareholders will hold, immediately following the Closing, eighty-seven percent (89%) of Artemis’s issued and outstanding share capital.</span></span></div> <div style="line-height:1.25"> </div> <div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Share Exchange Agreement is accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting, Artemis was treated as the “acquired” company for financial reporting purposes and the Company is considered the accounting acquirer.</span></span></div> </div>
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<us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="C_20220301to20220306_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" decimals="INF" id="F20221117125553749_2" unitRef="Shares"> 66000000 </us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="C_20220306_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember" decimals="2" id="F20221117125553749_3" unitRef="Pure"> 0.89 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
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2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/23/23  Manuka, Inc.                      POS AM      5/22/23   53:4.5M                                   Z-K Global Ltd./FA
 5/12/23  Manuka, Inc.                      POS AM                52:4.5M                                   Z-K Global Ltd./FA

9 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/20/22  Manuka, Inc.                      S-1/A                 56:6.1M                                   Z-K Global Ltd./FA
11/21/22  Manuka, Inc.                      S-1/A                 58:6.1M                                   Z-K Global Ltd./FA
 9/09/22  Manuka, Inc.                      8-K:5,9     9/08/22   11:172K                                   Z-K Global Ltd./FA
 8/02/22  Manuka, Inc.                      8-K:5,9     7/27/22   11:212K                                   Z-K Global Ltd./FA
 7/05/22  Manuka, Inc.                      8-K:1,2,3,5 6/30/22   21:2.4M                                   Z-K Global Ltd./FA
 5/23/22  Manuka, Inc.                      10-Q        3/31/22   43:2.6M                                   Z-K Global Ltd./FA
 9/24/10  Artemis Therapeutics, Inc.        8-K:5,9     9/24/10    5:52K                                    Z-K Global Ltd./FA
 4/04/08  Artemis Therapeutics, Inc.        8-K:5,9     4/04/08    2:5K                                     Z-K Global Ltd./FA
 7/22/03  Artemis Therapeutics, Inc.        8-K:5,7     7/08/03    4:76K                                    Bowne & C… Smartedgar/FA
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