SEC Info℠  
    Home      Search      My Interests      Help      Sign In      Please Sign In

Wearable Devices Ltd. – ‘20-F’ for 12/31/23 – ‘XML’

On:  Friday, 3/15/24, at 4:21pm ET   ·   For:  12/31/23   ·   Accession #:  1213900-24-23073   ·   File #:  1-41502

Previous ‘20-F’:  ‘20-F’ on 3/22/23 for 12/31/22   ·   Latest ‘20-F’:  This Filing   ·   10 References:   

Find Words in Filings emoji
 		  in    Show  and   ↓Hints

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

 3/15/24  Wearable Devices Ltd.             20-F       12/31/23   64:7M                                     EdgarAgents LLC/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report                                       HTML   1.64M 
 2: EX-2.3      Description of Securities                           HTML     53K 
 5: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     19K 
 6: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     19K 
 8: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     39K 
                Awarded Compensation                                             
 3: EX-12.1     Statement re: the Computation of Ratios             HTML     23K 
 4: EX-12.2     Statement re: the Computation of Ratios             HTML     23K 
 7: EX-15.1     Consent of Ziv Haft, Certified Public Accountants,  HTML     19K 
                Isr. Bdo Member Firm, An Independent Registered                  
                Public Accounting Firm                                           
14: R1          Document And Entity Information                     HTML     99K 
15: R2          Consolidated Balance Sheets                         HTML    118K 
16: R3          Consolidated Balance Sheets (Parentheticals)        HTML     29K 
17: R4          Consolidated Statements of Comprehensive Loss       HTML     68K 
18: R5          Consolidated Statements of Comprehensive Loss       HTML     28K 
                (Parentheticals)                                                 
19: R6          Consolidated Statements of Changes in               HTML     95K 
                Shareholders? Equity (Deficit)                                   
20: R7          Consolidated Statements of Changes in               HTML     21K 
                Shareholders? Equity (Deficit) (Parentheticals)                  
21: R8          Consolidated Statements of Cash Flows               HTML    120K 
22: R9          General                                             HTML     40K 
23: R10         Significant Accounting Policies                     HTML     63K 
24: R11         Inventories                                         HTML     27K 
25: R12         Property and Equipment, Net                         HTML     31K 
26: R13         Lease                                               HTML     33K 
27: R14         Commitments and Contingencies                       HTML     33K 
28: R15         Convertible Securities                              HTML     30K 
29: R16         Credit Facility                                     HTML     24K 
30: R17         Shareholders? Equity (Deficit)                      HTML    100K 
31: R18         Taxes on Income                                     HTML     27K 
32: R19         Related Parties                                     HTML     25K 
33: R20         Accounting Policies, by Policy (Policies)           HTML    107K 
34: R21         Significant Accounting Policies (Tables)            HTML     23K 
35: R22         Inventories (Tables)                                HTML     28K 
36: R23         Property and Equipment, Net (Tables)                HTML     30K 
37: R24         Lease (Tables)                                      HTML     35K 
38: R25         Shareholders? Equity (Deficit) (Tables)             HTML     89K 
39: R26         General (Details)                                   HTML    108K 
40: R27         Significant Accounting Policies (Details)           HTML     26K 
41: R28         Significant Accounting Policies (Details) -         HTML     29K 
                Schedule of Annual Rates of Depreciation                         
42: R29         Inventories (Details) - Schedule of Inventories     HTML     28K 
43: R30         Property and Equipment, Net (Details) - Schedule    HTML     36K 
                of Property and Equipment Net                                    
44: R31         Lease (Details)                                     HTML     25K 
45: R32         Lease (Details) - Schedule of Classification of     HTML     28K 
                Operating Lease Right-of-Use Assets and                          
                Liabilities                                                      
46: R33         Lease (Details) - Schedule of Future Minimum Lease  HTML     36K 
                Payments Under Our Operating Lease Liabilities                   
47: R34         Commitments and Contingencies (Details)             HTML     92K 
48: R35         Convertible Securities (Details)                    HTML     51K 
49: R36         Credit Facility (Details)                           HTML     42K 
50: R37         Shareholders? Equity (Deficit) (Details)            HTML    192K 
51: R38         Shareholders? Equity (Deficit) (Details) -          HTML     24K 
                Schedule of Share Capital                                        
52: R39         Shareholders? Equity (Deficit) (Details) -          HTML     22K 
                Schedule of Share Capital (Parentheticals)                       
53: R40         Shareholders? Equity (Deficit) (Details) -          HTML     48K 
                Schedule of Options Activity                                     
54: R41         Shareholders? Equity (Deficit) (Details) -          HTML     28K 
                Schedule of Weighted-Average Assumptions                         
55: R42         Shareholders? Equity (Deficit) (Details) -          HTML     44K 
                Schedule of Options to Consultants                               
56: R43         Shareholders? Equity (Deficit) (Details) -          HTML     28K 
                Schedule of Share-Based Compensation Expenses                    
57: R44         Shareholders? Equity (Deficit) (Details) -          HTML     43K 
                Schedule of Issuance of Equity Warrants to                       
                Investors and Associate                                          
58: R45         Taxes on Income (Details)                           HTML     29K 
59: R46         Related Parties (Details)                           HTML     30K 
61: XML         IDEA XML File -- Filing Summary                      XML    110K 
64: XML         XBRL Instance -- ea0200952-20f_wearable_htm          XML    940K 
60: EXCEL       IDEA Workbook of Financial Report Info              XLSX    122K 
10: EX-101.CAL  XBRL Calculations -- wlds-20231231_cal               XML    103K 
11: EX-101.DEF  XBRL Definitions -- wlds-20231231_def                XML    701K 
12: EX-101.LAB  XBRL Labels -- wlds-20231231_lab                     XML   1.41M 
13: EX-101.PRE  XBRL Presentations -- wlds-20231231_pre              XML    679K 
 9: EX-101.SCH  XBRL Schema -- wlds-20231231                         XSD    212K 
62: JSON        XBRL Instance as JSON Data -- MetaLinks              388±   562K 
63: ZIP         XBRL Zipped Folder -- 0001213900-24-023073-xbrl      Zip    834K

‘XML’   —   XBRL Instance — ea0200952-20f_wearable_htm

This Document is an XBRL File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:country="http://xbrl.sec.gov/country/2023" xmlns:dei="http://xbrl.sec.gov/dei/2023" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:srt="http://fasb.org/srt/2023" xmlns:us-gaap="http://fasb.org/us-gaap/2023" xmlns:wlds="http://www.wearabledevices.co.il/20231231" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xhtml="http://www.w3.org/1999/xhtml" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<link:schemaRef xlink:href="wlds-20231231.xsd" xlink:type="simple"/>
<context id="c0">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c1">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="dei:EntityAddressesAddressTypeAxis"> dei:BusinessContactMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c2">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> wlds:OrdinarySharesNIS001ParValuePerShareMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c3">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> wlds:WarrantsToPurchaseOrdinarySharesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c4">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c5">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c6">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c7">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c8">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2020-12-31 </instant>
</period>
</context>
<context id="c9">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonClassAMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2020-12-31 </instant>
</period>
</context>
<context id="c10">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> wlds:SubscriptionReceivablesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2020-12-31 </instant>
</period>
</context>
<context id="c11">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2020-12-31 </instant>
</period>
</context>
<context id="c12">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2020-12-31 </instant>
</period>
</context>
<context id="c13">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2020-12-31 </instant>
</period>
</context>
<context id="c14">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c15">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonClassAMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c16">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> wlds:SubscriptionReceivablesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c17">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c18">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c19">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2021-12-31 </instant>
</period>
</context>
<context id="c20">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonClassAMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2021-12-31 </instant>
</period>
</context>
<context id="c21">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> wlds:SubscriptionReceivablesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2021-12-31 </instant>
</period>
</context>
<context id="c22">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2021-12-31 </instant>
</period>
</context>
<context id="c23">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2021-12-31 </instant>
</period>
</context>
<context id="c24">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2021-12-31 </instant>
</period>
</context>
<context id="c25">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c26">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c27">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c28">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c29">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c30">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c31">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c32">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c33">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c34">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c35">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c36">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AccumulatedOtherComprehensiveIncomeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c37">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis"> wlds:MudraInspireDevelopmentKitsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c38">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis"> us-gaap:IPOMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c39">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2022-09-01 </startDate>
<endDate> 2022-09-30 </endDate>
</period>
</context>
<context id="c40">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-11-30 </endDate>
</period>
</context>
<context id="c41">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis"> us-gaap:IPOMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="c42">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis"> us-gaap:WarrantMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis"> us-gaap:OverAllotmentOptionMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="c43">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis"> us-gaap:OverAllotmentOptionMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="c44">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis"> us-gaap:WarrantMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c45">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2022-09-16 </instant>
</period>
</context>
<context id="c46">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis"> us-gaap:WarrantMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-12-01 </startDate>
<endDate> 2022-12-14 </endDate>
</period>
</context>
<context id="c47">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis"> us-gaap:IPOMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c48">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis"> us-gaap:SubsequentEventMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2024-03-12 </instant>
</period>
</context>
<context id="c49">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-11-25 </instant>
</period>
</context>
<context id="c50">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-10-24 </instant>
</period>
</context>
<context id="c51">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2023-11-01 </startDate>
<endDate> 2023-11-13 </endDate>
</period>
</context>
<context id="c52">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:LeaseLiabilityMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c53">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:RangeAxis"> srt:MinimumMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:OfficeFurnitureMachinesLeaseholdImprovementsAndElectronicEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c54">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:RangeAxis"> srt:MaximumMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:OfficeFurnitureMachinesLeaseholdImprovementsAndElectronicEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c55">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:ComputersAndSoftwareMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c56">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:MoldMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c57">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:ComputersAndSoftwareMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c58">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:ComputersAndSoftwareMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c59">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:OfficeFurnitureAndEquipmentAndLeaseholdImprovementsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c60">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:OfficeFurnitureAndEquipmentAndLeaseholdImprovementsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c61">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:ElectronicEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c62">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:ElectronicEquipmentMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c63">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:MachinesAndMoldsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c64">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> wlds:MachinesAndMoldsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c65">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:RangeAxis"> srt:MinimumMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c66">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:RangeAxis"> srt:MaximumMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c67">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:VariableRateAxis"> us-gaap:SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c68">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2018-12-31 </instant>
</period>
</context>
<context id="c69">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2021-07-31 </instant>
</period>
</context>
<context id="c70">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2023-01-31 </instant>
</period>
</context>
<context id="c71">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:OtherCommitmentsAxis"> wlds:IIAMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c72">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:OtherCommitmentsAxis"> wlds:IIAMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c73">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:OtherCommitmentsAxis"> wlds:IIAMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2021-12-31 </instant>
</period>
</context>
<context id="c74">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:OtherCommitmentsAxis"> wlds:IMEIMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c75">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:OtherCommitmentsAxis"> wlds:IMEIMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2020-01-01 </startDate>
<endDate> 2020-12-31 </endDate>
</period>
</context>
<context id="c76">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:OtherCommitmentsAxis"> wlds:IMEIMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c77">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:OtherCommitmentsAxis"> wlds:IMEIMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c78">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementScenarioAxis"> srt:ScenarioForecastMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2024-01-01 </startDate>
<endDate> 2024-12-31 </endDate>
</period>
</context>
<context id="c79">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementScenarioAxis"> srt:ScenarioForecastMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2025-01-01 </startDate>
<endDate> 2025-12-31 </endDate>
</period>
</context>
<context id="c80">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2022-07-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c81">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis"> us-gaap:LeaseAgreementsMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis"> us-gaap:VehiclesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c82">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2017-01-01 </startDate>
<endDate> 2017-12-31 </endDate>
</period>
</context>
<context id="c83">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2018-01-01 </startDate>
<endDate> 2018-12-31 </endDate>
</period>
</context>
<context id="c84">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2019-01-01 </startDate>
<endDate> 2019-01-31 </endDate>
</period>
</context>
<context id="c85">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2019-04-01 </startDate>
<endDate> 2019-04-30 </endDate>
</period>
</context>
<context id="c86">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2019-11-01 </startDate>
<endDate> 2019-11-30 </endDate>
</period>
</context>
<context id="c87">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:ConvertibleSecuritiesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c88">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:ConvertibleSecuritiesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2017-12-31 </instant>
</period>
</context>
<context id="c89">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:ConvertibleSecuritiesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2018-12-31 </instant>
</period>
</context>
<context id="c90">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:ConvertibleSecuritiesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2019-01-31 </instant>
</period>
</context>
<context id="c91">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:ConvertibleSecuritiesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2019-04-30 </instant>
</period>
</context>
<context id="c92">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:ConvertibleSecuritiesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2019-11-30 </instant>
</period>
</context>
<context id="c93">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:ConvertibleSecuritiesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2019-12-31 </instant>
</period>
</context>
<context id="c94">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:ConvertibleSecuritiesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2021-04-30 </instant>
</period>
</context>
<context id="c95">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2022-06-30 </instant>
</period>
</context>
<context id="c96">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2022-06-01 </startDate>
<endDate> 2022-06-30 </endDate>
</period>
</context>
<context id="c97">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2021-04-01 </startDate>
<endDate> 2021-04-30 </endDate>
</period>
</context>
<context id="c98">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2021-04-22 </instant>
</period>
</context>
<context id="c99">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2021-04-30 </instant>
</period>
</context>
<context id="c100">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2022-09-20 </instant>
</period>
</context>
<context id="c101">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:WarrantMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-09-20 </instant>
</period>
</context>
<context id="c102">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis"> wlds:ConvertibleSecuritiesMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-02-01 </startDate>
<endDate> 2023-02-16 </endDate>
</period>
</context>
<context id="c103">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2022-07-04 </instant>
</period>
</context>
<context id="c104">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2022-09-30 </instant>
</period>
</context>
<context id="c105">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> wlds:CofoundersMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c106">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> wlds:CofoundersMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c107">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonClassAMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2016-03-10 </instant>
</period>
</context>
<context id="c108">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonClassAMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2016-03-10 </startDate>
<endDate> 2016-03-10 </endDate>
</period>
</context>
<context id="c109">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonClassAMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c110">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonClassAMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2021-12-31 </instant>
</period>
</context>
<context id="c111">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonClassAMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c112">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2018-12-31 </instant>
</period>
</context>
<context id="c113">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2020-12-31 </instant>
</period>
</context>
<context id="c114">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2021-12-31 </instant>
</period>
</context>
<context id="c115">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c116">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> us-gaap:InvestorMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-04-01 </startDate>
<endDate> 2021-04-30 </endDate>
</period>
</context>
<context id="c117">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis"> us-gaap:IPOMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-04-01 </startDate>
<endDate> 2021-04-30 </endDate>
</period>
</context>
<context id="c118">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:PartnerTypeOfPartnersCapitalAccountAxis"> us-gaap:InvestorMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c119">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis"> us-gaap:SeriesOfIndividuallyImmaterialBusinessAcquisitionsMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-31 </instant>
</period>
</context>
<context id="c120">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2022-10-01 </startDate>
<endDate> 2022-10-31 </endDate>
</period>
</context>
<context id="c121">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2023-06-01 </startDate>
<endDate> 2023-06-30 </endDate>
</period>
</context>
<context id="c122">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2023-11-01 </startDate>
<endDate> 2023-11-30 </endDate>
</period>
</context>
<context id="c123">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:TwoZeroOneFiveMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2015-12-31 </instant>
</period>
</context>
<context id="c124">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:TwoZeroOneFiveMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c125">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis"> srt:BoardOfDirectorsChairmanMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-15 </instant>
</period>
</context>
<context id="c126">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:TwoZeroOneFiveMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2022-12-15 </instant>
</period>
</context>
<context id="c127">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis"> srt:BoardOfDirectorsChairmanMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-08-23 </instant>
</period>
</context>
<context id="c128">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:TwoZeroOneFiveMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-08-23 </instant>
</period>
</context>
<context id="c129">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementScenarioAxis"> srt:ScenarioForecastMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:TwoZeroOneFiveMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2024-03-31 </instant>
</period>
</context>
<context id="c130">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-01-30 </endDate>
</period>
</context>
<context id="c131">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis"> srt:DirectorMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c132">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:RangeAxis"> srt:MaximumMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c133">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<instant> 2023-04-27 </instant>
</period>
</context>
<context id="c134">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2023-04-01 </startDate>
<endDate> 2023-04-27 </endDate>
</period>
</context>
<context id="c135">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c136">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandFifteenMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c137">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandFifteenMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c138">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandSeventeenMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c139">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandSeventeenMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c140">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandTwentyoneMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c141">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:RangeAxis"> srt:MinimumMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandTwentyoneMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c142">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:RangeAxis"> srt:MaximumMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandTwentyoneMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c143">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandTwentyoneMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c144">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandTwentyThreeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c145">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardDateAxis"> wlds:TwoThousandTwentyThreeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c146">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis"> us-gaap:ResearchAndDevelopmentExpenseMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c147">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis"> us-gaap:ResearchAndDevelopmentExpenseMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c148">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis"> us-gaap:ResearchAndDevelopmentExpenseMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c149">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis"> us-gaap:SellingAndMarketingExpenseMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c150">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis"> us-gaap:SellingAndMarketingExpenseMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c151">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis"> us-gaap:SellingAndMarketingExpenseMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c152">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis"> us-gaap:GeneralAndAdministrativeExpenseMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c153">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis"> us-gaap:GeneralAndAdministrativeExpenseMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c154">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis"> us-gaap:GeneralAndAdministrativeExpenseMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c155">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:September132022Member </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c156">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:September132022Member </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c157">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:September152022OneMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c158">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:September152022OneMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c159">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:September152022TwoMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c160">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:September152022TwoMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c161">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:September152022ThreeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<instant> 2023-12-31 </instant>
</period>
</context>
<context id="c162">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis"> wlds:September152022ThreeMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c163">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:IL </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c164">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> wlds:CofoundersMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> wlds:AsherDahanMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2023-01-01 </startDate>
<endDate> 2023-12-31 </endDate>
</period>
</context>
<context id="c165">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> wlds:CofoundersMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> wlds:AsherDahanMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2022-01-01 </startDate>
<endDate> 2022-12-31 </endDate>
</period>
</context>
<context id="c166">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
<segment>
<xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"> wlds:CofoundersMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> wlds:AsherDahanMember </xbrldi:explicitMember>
</segment>
</entity>
<period>
<startDate> 2021-01-01 </startDate>
<endDate> 2021-12-31 </endDate>
</period>
</context>
<context id="c167">
<entity>
<identifier scheme="http://www.sec.gov/CIK"> 0001887673 </identifier>
</entity>
<period>
<startDate> 2022-03-01 </startDate>
<endDate> 2022-03-14 </endDate>
</period>
</context>
<unit id="shares">
<measure> shares </measure>
</unit>
<unit id="usd">
<measure> iso4217:USD </measure>
</unit>
<unit id="ilsPershares">
<divide>
<unitNumerator>
<measure> iso4217:ILS </measure>
</unitNumerator>
<unitDenominator>
<measure> shares </measure>
</unitDenominator>
</divide>
</unit>
<unit id="usdPershares">
<divide>
<unitNumerator>
<measure> iso4217:USD </measure>
</unitNumerator>
<unitDenominator>
<measure> shares </measure>
</unitDenominator>
</divide>
</unit>
<unit id="pure">
<measure> pure </measure>
</unit>
<unit id="ils">
<measure> iso4217:ILS </measure>
</unit>
<dei:DocumentType contextRef="c0" id="ixv-18799"> 20-F </dei:DocumentType>
<dei:DocumentRegistrationStatement contextRef="c0" id="ixv-18800"> false </dei:DocumentRegistrationStatement>
<dei:DocumentAnnualReport contextRef="c0" id="ixv-18801"> true </dei:DocumentAnnualReport>
<dei:DocumentPeriodEndDate contextRef="c0" id="ixv-18802"> 2023-12-31 </dei:DocumentPeriodEndDate>
<dei:CurrentFiscalYearEndDate contextRef="c0" id="ixv-18803"> --12-31 </dei:CurrentFiscalYearEndDate>
<dei:DocumentFiscalYearFocus contextRef="c0" id="ixv-18804"> 2023 </dei:DocumentFiscalYearFocus>
<dei:DocumentTransitionReport contextRef="c0" id="ixv-18805"> false </dei:DocumentTransitionReport>
<dei:DocumentShellCompanyReport contextRef="c0" id="ixv-18806"> false </dei:DocumentShellCompanyReport>
<dei:EntityFileNumber contextRef="c0" id="ixv-18807"> 001-41502 </dei:EntityFileNumber>
<dei:EntityRegistrantName contextRef="c0" id="ixv-62"> Wearable Devices Ltd. </dei:EntityRegistrantName>
<dei:EntityIncorporationStateCountryCode contextRef="c0" id="ixv-78"> L3 </dei:EntityIncorporationStateCountryCode>
<dei:EntityAddressAddressLine1 contextRef="c0" id="ixv-18808"> 5 Ha-Tnufa Street </dei:EntityAddressAddressLine1>
<dei:EntityAddressAddressLine2 contextRef="c0" id="ixv-18809"> Yokne’am Illit </dei:EntityAddressAddressLine2>
<dei:EntityAddressPostalZipCode contextRef="c0" id="ixv-18810"> 2066736 </dei:EntityAddressPostalZipCode>
<dei:EntityAddressCountry contextRef="c0" id="ixv-18811"> IL </dei:EntityAddressCountry>
<dei:EntityAddressCityOrTown contextRef="c0" id="ixv-18812"> Israel </dei:EntityAddressCityOrTown>
<dei:ContactPersonnelName contextRef="c1" id="ixv-103"> Asher Dahan </dei:ContactPersonnelName>
<dei:CityAreaCode contextRef="c1" id="ixv-18813"> +972. </dei:CityAreaCode>
<dei:LocalPhoneNumber contextRef="c1" id="ixv-18814"> 4.6185670 </dei:LocalPhoneNumber>
<dei:EntityAddressAddressLine1 contextRef="c1" id="ixv-18815"> 5 Ha-Tnufa Street </dei:EntityAddressAddressLine1>
<dei:EntityAddressAddressLine2 contextRef="c1" id="ixv-18816"> Yokne’am Illit </dei:EntityAddressAddressLine2>
<dei:EntityAddressPostalZipCode contextRef="c1" id="ixv-18817"> 2066736 </dei:EntityAddressPostalZipCode>
<dei:EntityAddressCityOrTown contextRef="c1" id="ixv-18818"> Israel </dei:EntityAddressCityOrTown>
<dei:EntityAddressCountry contextRef="c1" id="ixv-18819"> IL </dei:EntityAddressCountry>
<dei:Security12bTitle contextRef="c2" id="ixv-152"> Ordinary Shares, NIS 0.01 par value per share </dei:Security12bTitle>
<dei:TradingSymbol contextRef="c2" id="ixv-156"> WLDS </dei:TradingSymbol>
<dei:SecurityExchangeName contextRef="c2" id="ixv-18820"> NASDAQ </dei:SecurityExchangeName>
<dei:Security12bTitle contextRef="c3" id="ixv-163"> Warrants to Purchase Ordinary Shares </dei:Security12bTitle>
<dei:TradingSymbol contextRef="c3" id="ixv-167"> WLDSW </dei:TradingSymbol>
<dei:SecurityExchangeName contextRef="c3" id="ixv-18821"> NASDAQ </dei:SecurityExchangeName>
<dei:EntityCommonStockSharesOutstanding contextRef="c4" decimals="INF" id="ixv-18822" unitRef="shares"> 20387428 </dei:EntityCommonStockSharesOutstanding>
<dei:EntityWellKnownSeasonedIssuer contextRef="c0" id="ixv-18823"> No </dei:EntityWellKnownSeasonedIssuer>
<dei:EntityVoluntaryFilers contextRef="c0" id="ixv-18824"> No </dei:EntityVoluntaryFilers>
<dei:EntityCurrentReportingStatus contextRef="c0" id="ixv-18825"> Yes </dei:EntityCurrentReportingStatus>
<dei:EntityInteractiveDataCurrent contextRef="c0" id="ixv-18826"> Yes </dei:EntityInteractiveDataCurrent>
<dei:EntityFilerCategory contextRef="c0" id="ixv-242"> Non-accelerated Filer </dei:EntityFilerCategory>
<dei:EntityEmergingGrowthCompany contextRef="c0" id="ixv-252"> true </dei:EntityEmergingGrowthCompany>
<dei:EntityExTransitionPeriod contextRef="c0" id="ixv-18827"> true </dei:EntityExTransitionPeriod>
<dei:IcfrAuditorAttestationFlag contextRef="c0" id="ixv-18828"> false </dei:IcfrAuditorAttestationFlag>
<dei:DocumentFinStmtErrorCorrectionFlag contextRef="c0" id="ixv-18829"> false </dei:DocumentFinStmtErrorCorrectionFlag>
<dei:DocumentAccountingStandard contextRef="c0" id="ixv-18830"> U.S. GAAP </dei:DocumentAccountingStandard>
<dei:EntityShellCompany contextRef="c0" id="ixv-18831"> false </dei:EntityShellCompany>
<dei:AuditorFirmId contextRef="c0" id="ixv-18832"> 1185 </dei:AuditorFirmId>
<dei:AuditorName contextRef="c0" id="ixv-18833"> Ziv Haft </dei:AuditorName>
<dei:AuditorLocation contextRef="c0" id="ixv-18834"> Tel Aviv, Israel </dei:AuditorLocation>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c4" decimals="-3" id="ixv-18835" unitRef="usd"> 810000 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c5" decimals="-3" id="ixv-18836" unitRef="usd"> 10373000 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:DepositsAssetsCurrent contextRef="c4" decimals="-3" id="ixv-18837" unitRef="usd"> 4045000 </us-gaap:DepositsAssetsCurrent>
<us-gaap:GrantsReceivable contextRef="c4" decimals="-3" id="ixv-18838" unitRef="usd"> 108000 </us-gaap:GrantsReceivable>
<us-gaap:GrantsReceivable contextRef="c5" decimals="-3" id="ixv-18839" unitRef="usd"> 54000 </us-gaap:GrantsReceivable>
<us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c4" decimals="-3" id="ixv-18840" unitRef="usd"> 757000 </us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
<us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c5" decimals="-3" id="ixv-18841" unitRef="usd"> 543000 </us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
<us-gaap:FIFOInventoryAmount contextRef="c4" decimals="-3" id="ixv-18842" unitRef="usd"> 1032000 </us-gaap:FIFOInventoryAmount>
<us-gaap:FIFOInventoryAmount contextRef="c5" decimals="-3" id="ixv-18843" unitRef="usd"> 6000 </us-gaap:FIFOInventoryAmount>
<us-gaap:AssetsCurrent contextRef="c4" decimals="-3" id="ixv-18844" unitRef="usd"> 6752000 </us-gaap:AssetsCurrent>
<us-gaap:AssetsCurrent contextRef="c5" decimals="-3" id="ixv-18845" unitRef="usd"> 10976000 </us-gaap:AssetsCurrent>
<us-gaap:DepositsAssetsNoncurrent contextRef="c4" decimals="-3" id="ixv-18846" unitRef="usd"> 54000 </us-gaap:DepositsAssetsNoncurrent>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="c4" decimals="-3" id="ixv-18847" unitRef="usd"> 592000 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="c5" decimals="-3" id="ixv-18848" unitRef="usd"> 180000 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="c4" decimals="-3" id="ixv-18849" unitRef="usd"> 194000 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="c5" decimals="-3" id="ixv-18850" unitRef="usd"> 68000 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:AssetsNoncurrent contextRef="c4" decimals="-3" id="ixv-18851" unitRef="usd"> 840000 </us-gaap:AssetsNoncurrent>
<us-gaap:AssetsNoncurrent contextRef="c5" decimals="-3" id="ixv-18852" unitRef="usd"> 248000 </us-gaap:AssetsNoncurrent>
<us-gaap:Assets contextRef="c4" decimals="-3" id="ixv-18853" unitRef="usd"> 7592000 </us-gaap:Assets>
<us-gaap:Assets contextRef="c5" decimals="-3" id="ixv-18854" unitRef="usd"> 11224000 </us-gaap:Assets>
<us-gaap:AccountsPayableCurrent contextRef="c4" decimals="-3" id="ixv-18855" unitRef="usd"> 410000 </us-gaap:AccountsPayableCurrent>
<us-gaap:AccountsPayableCurrent contextRef="c5" decimals="-3" id="ixv-18856" unitRef="usd"> 156000 </us-gaap:AccountsPayableCurrent>
<wlds:AdvanceFromCustomers contextRef="c4" decimals="-3" id="ixv-18857" unitRef="usd"> 312000 </wlds:AdvanceFromCustomers>
<wlds:AdvanceFromCustomers contextRef="c5" decimals="-3" id="ixv-18858" unitRef="usd"> 353000 </wlds:AdvanceFromCustomers>
<us-gaap:DeferredRevenueCurrent contextRef="c5" decimals="-3" id="ixv-18859" unitRef="usd"> 12000 </us-gaap:DeferredRevenueCurrent>
<us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="c4" decimals="-3" id="ixv-18860" unitRef="usd"> 579000 </us-gaap:EmployeeRelatedLiabilitiesCurrent>
<us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="c5" decimals="-3" id="ixv-18861" unitRef="usd"> 416000 </us-gaap:EmployeeRelatedLiabilitiesCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="c4" decimals="-3" id="ixv-18862" unitRef="usd"> 190000 </us-gaap:AccruedLiabilitiesCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="c5" decimals="-3" id="ixv-18863" unitRef="usd"> 145000 </us-gaap:AccruedLiabilitiesCurrent>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="c4" decimals="-3" id="ixv-18864" unitRef="usd"> 297000 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="c5" decimals="-3" id="ixv-18865" unitRef="usd"> 68000 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:LiabilitiesCurrent contextRef="c4" decimals="-3" id="ixv-18866" unitRef="usd"> 1788000 </us-gaap:LiabilitiesCurrent>
<us-gaap:LiabilitiesCurrent contextRef="c5" decimals="-3" id="ixv-18867" unitRef="usd"> 1150000 </us-gaap:LiabilitiesCurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c4" decimals="-3" id="ixv-18868" unitRef="usd"> 278000 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c5" decimals="-3" id="ixv-18869" unitRef="usd"> 94000 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:Liabilities contextRef="c4" decimals="-3" id="ixv-18870" unitRef="usd"> 2066000 </us-gaap:Liabilities>
<us-gaap:Liabilities contextRef="c5" decimals="-3" id="ixv-18871" unitRef="usd"> 1244000 </us-gaap:Liabilities>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="c4" decimals="2" id="ixv-18872" unitRef="ilsPershares"> 0.01 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="c5" decimals="2" id="ixv-18873" unitRef="ilsPershares"> 0.01 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockSharesAuthorized contextRef="c4" decimals="INF" id="ixv-18874" unitRef="shares"> 50000000 </us-gaap:CommonStockSharesAuthorized>
<us-gaap:CommonStockSharesAuthorized contextRef="c5" decimals="INF" id="ixv-18875" unitRef="shares"> 50000000 </us-gaap:CommonStockSharesAuthorized>
<us-gaap:CommonStockSharesIssued contextRef="c4" decimals="INF" id="ixv-18876" unitRef="shares"> 20387428 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesOutstanding contextRef="c4" decimals="INF" id="ixv-18877" unitRef="shares"> 20387428 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:CommonStockSharesIssued contextRef="c5" decimals="INF" id="ixv-18878" unitRef="shares"> 15049720 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesOutstanding contextRef="c5" decimals="INF" id="ixv-18879" unitRef="shares"> 15049720 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:CommonStockValue contextRef="c4" decimals="-3" id="ixv-18880" unitRef="usd"> 57000 </us-gaap:CommonStockValue>
<us-gaap:CommonStockValue contextRef="c5" decimals="-3" id="ixv-18881" unitRef="usd"> 43000 </us-gaap:CommonStockValue>
<us-gaap:AdditionalPaidInCapital contextRef="c4" decimals="-3" id="ixv-18882" unitRef="usd"> 26692000 </us-gaap:AdditionalPaidInCapital>
<us-gaap:AdditionalPaidInCapital contextRef="c5" decimals="-3" id="ixv-18883" unitRef="usd"> 23346000 </us-gaap:AdditionalPaidInCapital>
<us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="c4" decimals="-3" id="ixv-18884" unitRef="usd"> -21223000 </us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
<us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="c5" decimals="-3" id="ixv-18885" unitRef="usd"> -13409000 </us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
<us-gaap:StockholdersEquity contextRef="c4" decimals="-3" id="ixv-18886" unitRef="usd"> 5526000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c5" decimals="-3" id="ixv-18887" unitRef="usd"> 9980000 </us-gaap:StockholdersEquity>
<us-gaap:LiabilitiesAndStockholdersEquity contextRef="c4" decimals="-3" id="ixv-18888" unitRef="usd"> 7592000 </us-gaap:LiabilitiesAndStockholdersEquity>
<us-gaap:LiabilitiesAndStockholdersEquity contextRef="c5" decimals="-3" id="ixv-18889" unitRef="usd"> 11224000 </us-gaap:LiabilitiesAndStockholdersEquity>
<us-gaap:Revenues contextRef="c0" decimals="-3" id="ixv-18890" unitRef="usd"> 82000 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="c6" decimals="-3" id="ixv-18891" unitRef="usd"> 45000 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="c7" decimals="-3" id="ixv-18892" unitRef="usd"> 142000 </us-gaap:Revenues>
<us-gaap:CostDirectMaterial contextRef="c0" decimals="-3" id="ixv-18893" unitRef="usd"> 62000 </us-gaap:CostDirectMaterial>
<us-gaap:CostDirectMaterial contextRef="c6" decimals="-3" id="ixv-18894" unitRef="usd"> 10000 </us-gaap:CostDirectMaterial>
<us-gaap:CostDirectMaterial contextRef="c7" decimals="-3" id="ixv-18895" unitRef="usd"> 10000 </us-gaap:CostDirectMaterial>
<us-gaap:ResearchAndDevelopmentExpense contextRef="c0" decimals="-3" id="ixv-18896" unitRef="usd"> 3316000 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:ResearchAndDevelopmentExpense contextRef="c6" decimals="-3" id="ixv-18897" unitRef="usd"> 2271000 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:ResearchAndDevelopmentExpense contextRef="c7" decimals="-3" id="ixv-18898" unitRef="usd"> 1411000 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:SellingAndMarketingExpense contextRef="c0" decimals="-3" id="ixv-18899" unitRef="usd"> 2008000 </us-gaap:SellingAndMarketingExpense>
<us-gaap:SellingAndMarketingExpense contextRef="c6" decimals="-3" id="ixv-18900" unitRef="usd"> 1370000 </us-gaap:SellingAndMarketingExpense>
<us-gaap:SellingAndMarketingExpense contextRef="c7" decimals="-3" id="ixv-18901" unitRef="usd"> 665000 </us-gaap:SellingAndMarketingExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="c0" decimals="-3" id="ixv-18902" unitRef="usd"> 2882000 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="c6" decimals="-3" id="ixv-18903" unitRef="usd"> 1948000 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="c7" decimals="-3" id="ixv-18904" unitRef="usd"> 628000 </us-gaap:GeneralAndAdministrativeExpense>
<wlds:ProspectiveInitialPublicOfferingExpenses contextRef="c6" decimals="-3" id="ixv-18905" unitRef="usd"> 904000 </wlds:ProspectiveInitialPublicOfferingExpenses>
<wlds:ProspectiveInitialPublicOfferingExpenses contextRef="c7" decimals="-3" id="ixv-18906" unitRef="usd"> 97000 </wlds:ProspectiveInitialPublicOfferingExpenses>
<us-gaap:OperatingIncomeLoss contextRef="c0" decimals="-3" id="ixv-18907" unitRef="usd"> -8186000 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="c6" decimals="-3" id="ixv-18908" unitRef="usd"> -6458000 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="c7" decimals="-3" id="ixv-18909" unitRef="usd"> -2669000 </us-gaap:OperatingIncomeLoss>
<wlds:InterestExpenseAndExchangeRate contextRef="c0" decimals="-3" id="ixv-18910" unitRef="usd"> 372000 </wlds:InterestExpenseAndExchangeRate>
<wlds:InterestExpenseAndExchangeRate contextRef="c6" decimals="-3" id="ixv-18911" unitRef="usd"> -38000 </wlds:InterestExpenseAndExchangeRate>
<wlds:InterestExpenseAndExchangeRate contextRef="c7" decimals="-3" id="ixv-18912" unitRef="usd"> 55000 </wlds:InterestExpenseAndExchangeRate>
<us-gaap:NetIncomeLoss contextRef="c0" decimals="-3" id="ixv-18913" unitRef="usd"> -7814000 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="c6" decimals="-3" id="ixv-18914" unitRef="usd"> -6496000 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="c7" decimals="-3" id="ixv-18915" unitRef="usd"> -2614000 </us-gaap:NetIncomeLoss>
<us-gaap:EarningsPerShareBasic contextRef="c0" decimals="2" id="ixv-18916" unitRef="usdPershares"> -0.48 </us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareBasic contextRef="c6" decimals="2" id="ixv-18917" unitRef="usdPershares"> -0.53 </us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareBasic contextRef="c7" decimals="2" id="ixv-18918" unitRef="usdPershares"> -0.27 </us-gaap:EarningsPerShareBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c0" decimals="0" id="ix_0_fact" unitRef="shares"> 16201238 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c6" decimals="0" id="ix_1_fact" unitRef="shares"> 12277224 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c7" decimals="0" id="ix_2_fact" unitRef="shares"> 9709590 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:SharesOutstanding contextRef="c8" decimals="INF" id="ixv-18922" unitRef="shares"> 4626572 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="c8" decimals="-3" id="ixv-18923" unitRef="usd"> 12000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="c9" decimals="INF" id="ixv-18924" unitRef="shares"> 1844268 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="c9" decimals="-3" id="ixv-18925" unitRef="usd"> 5000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c10" decimals="-3" id="ixv-18926" unitRef="usd"> -12000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c11" decimals="-3" id="ixv-18927" unitRef="usd"> 1406000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c12" decimals="-3" id="ixv-18928" unitRef="usd"> -4299000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c13" decimals="-3" id="ixv-18929" unitRef="usd"> -2888000 </us-gaap:StockholdersEquity>
<us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="c14" decimals="INF" id="ixv-18930" unitRef="shares"> 1343375 </us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
<wlds:IssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost contextRef="c14" decimals="-3" id="ixv-18931" unitRef="usd"> 4000 </wlds:IssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost>
<wlds:IssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost contextRef="c17" decimals="-3" id="ixv-18932" unitRef="usd"> 2921000 </wlds:IssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost>
<wlds:IssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost contextRef="c7" decimals="-3" id="ixv-18933" unitRef="usd"> 2925000 </wlds:IssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost>
<us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="c14" decimals="INF" id="ixv-18934" unitRef="shares"> 3081102 </us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
<us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="c14" decimals="-3" id="ixv-18935" unitRef="usd"> 9000 </us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
<us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="c17" decimals="-3" id="ixv-18936" unitRef="usd"> 3063000 </us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
<us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="c7" decimals="-3" id="ixv-18937" unitRef="usd"> 3072000 </us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
<wlds:ConversionOfOrdinaryASharesToOrdinaryShares contextRef="c14" decimals="INF" id="ixv-18938" unitRef="shares"> 1844268 </wlds:ConversionOfOrdinaryASharesToOrdinaryShares>
<wlds:ConversionOfOrdinaryASharesToOrdinarySharesValue contextRef="c14" decimals="-3" id="ixv-18939" unitRef="usd"> 5000 </wlds:ConversionOfOrdinaryASharesToOrdinarySharesValue>
<wlds:ConversionOfOrdinaryASharesToOrdinaryShares contextRef="c15" decimals="INF" id="ixv-18940" unitRef="shares"> -1844268 </wlds:ConversionOfOrdinaryASharesToOrdinaryShares>
<wlds:ConversionOfOrdinaryASharesToOrdinarySharesValue contextRef="c15" decimals="-3" id="ixv-18941" unitRef="usd"> -5000 </wlds:ConversionOfOrdinaryASharesToOrdinarySharesValue>
<us-gaap:ShareBasedCompensation contextRef="c17" decimals="-3" id="ixv-18942" unitRef="usd"> 299000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c7" decimals="-3" id="ixv-18943" unitRef="usd"> 299000 </us-gaap:ShareBasedCompensation>
<wlds:StockIssuedDuringPeriodShareOfExerciseOfOptionsinShares contextRef="c14" decimals="INF" id="ixv-18944" unitRef="shares"> 241533 </wlds:StockIssuedDuringPeriodShareOfExerciseOfOptionsinShares>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c14" decimals="-3" id="ixv-18945" unitRef="usd"> 1000 </us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c7" decimals="-3" id="ixv-18946" unitRef="usd"> 1000 </us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
<wlds:StockIssuedDuringPeriodValueOfPaymentOnBehalfOfSharesIssued contextRef="c16" decimals="-3" id="ixv-18947" unitRef="usd"> 12000 </wlds:StockIssuedDuringPeriodValueOfPaymentOnBehalfOfSharesIssued>
<wlds:StockIssuedDuringPeriodValueOfPaymentOnBehalfOfSharesIssued contextRef="c7" decimals="-3" id="ixv-18948" unitRef="usd"> 12000 </wlds:StockIssuedDuringPeriodValueOfPaymentOnBehalfOfSharesIssued>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c18" decimals="-3" id="ixv-18949" unitRef="usd"> -2614000 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c7" decimals="-3" id="ixv-18950" unitRef="usd"> -2614000 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:SharesOutstanding contextRef="c19" decimals="INF" id="ixv-18951" unitRef="shares"> 11136850 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="c19" decimals="-3" id="ixv-18952" unitRef="usd"> 31000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c22" decimals="-3" id="ixv-18953" unitRef="usd"> 7689000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c23" decimals="-3" id="ixv-18954" unitRef="usd"> -6913000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c24" decimals="-3" id="ixv-18955" unitRef="usd"> 807000 </us-gaap:StockholdersEquity>
<us-gaap:SharesOutstanding contextRef="c19" decimals="INF" id="ixv-18956" unitRef="shares"> 11136850 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="c19" decimals="-3" id="ixv-18957" unitRef="usd"> 31000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c22" decimals="-3" id="ixv-18958" unitRef="usd"> 7689000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c23" decimals="-3" id="ixv-18959" unitRef="usd"> -6913000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c24" decimals="-3" id="ixv-18960" unitRef="usd"> 807000 </us-gaap:StockholdersEquity>
<us-gaap:PaymentsOfStockIssuanceCosts contextRef="c6" decimals="-2" id="ixv-18961" unitRef="usd"> 1600 </us-gaap:PaymentsOfStockIssuanceCosts>
<wlds:IssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPublicOfferingNetShares contextRef="c25" decimals="INF" id="ixv-18962" unitRef="shares"> 3750000 </wlds:IssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPublicOfferingNetShares>
<wlds:IssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPublicOfferingNet contextRef="c25" decimals="-3" id="ixv-18963" unitRef="usd"> 11000 </wlds:IssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPublicOfferingNet>
<wlds:IssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPublicOfferingNet contextRef="c26" decimals="-3" id="ixv-18964" unitRef="usd"> 14308000 </wlds:IssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPublicOfferingNet>
<wlds:IssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPublicOfferingNet contextRef="c6" decimals="-3" id="ixv-18965" unitRef="usd"> 14319000 </wlds:IssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPublicOfferingNet>
<wlds:ConversionOfSAFEsIntoOrdinarySharesUponCompletionOfInitialPublicOffering contextRef="c25" decimals="INF" id="ixv-18966" unitRef="shares"> 118204 </wlds:ConversionOfSAFEsIntoOrdinarySharesUponCompletionOfInitialPublicOffering>
<us-gaap:StockIssuedDuringPeriodValueOther contextRef="c25" decimals="-3" id="ixv-18967" unitRef="usd"> 1000 </us-gaap:StockIssuedDuringPeriodValueOther>
<us-gaap:StockIssuedDuringPeriodValueOther contextRef="c26" decimals="-3" id="ixv-18968" unitRef="usd"> 399000 </us-gaap:StockIssuedDuringPeriodValueOther>
<us-gaap:StockIssuedDuringPeriodValueOther contextRef="c6" decimals="-3" id="ixv-18969" unitRef="usd"> 400000 </us-gaap:StockIssuedDuringPeriodValueOther>
<wlds:IssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrantsinShares contextRef="c25" decimals="INF" id="ixv-18970" unitRef="shares"> 40000 </wlds:IssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrantsinShares>
<wlds:IssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants contextRef="c26" decimals="-3" id="ixv-18971" unitRef="usd"> 160000 </wlds:IssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants>
<wlds:IssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants contextRef="c6" decimals="-3" id="ixv-18972" unitRef="usd"> 160000 </wlds:IssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants>
<wlds:StockIssuedDuringPeriodShareOfExerciseOfOptionsinShares contextRef="c25" decimals="INF" id="ixv-18973" unitRef="shares"> 4666 </wlds:StockIssuedDuringPeriodShareOfExerciseOfOptionsinShares>
<us-gaap:ShareBasedCompensation contextRef="c26" decimals="-3" id="ixv-18974" unitRef="usd"> 790000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c6" decimals="-3" id="ixv-18975" unitRef="usd"> 790000 </us-gaap:ShareBasedCompensation>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c27" decimals="-3" id="ixv-18976" unitRef="usd"> -6496000 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c6" decimals="-3" id="ixv-18977" unitRef="usd"> -6496000 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:SharesOutstanding contextRef="c28" decimals="INF" id="ixv-18978" unitRef="shares"> 15049720 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="c28" decimals="-3" id="ixv-18979" unitRef="usd"> 43000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c29" decimals="-3" id="ixv-18980" unitRef="usd"> 23346000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c30" decimals="-3" id="ixv-18981" unitRef="usd"> -13409000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c5" decimals="-3" id="ixv-18982" unitRef="usd"> 9980000 </us-gaap:StockholdersEquity>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="c31" decimals="INF" id="ixv-18983" unitRef="shares"> 4444444 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c31" decimals="-3" id="ixv-18984" unitRef="usd"> 11000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c32" decimals="-3" id="ixv-18985" unitRef="usd"> 1659000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c0" decimals="-3" id="ixv-18986" unitRef="usd"> 1670000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<wlds:StockIssuedDuringPeriodSharesInvestors contextRef="c31" decimals="INF" id="ixv-18987" unitRef="shares"> 169125 </wlds:StockIssuedDuringPeriodSharesInvestors>
<wlds:StockIssuedDuringPeriodValueInvestors contextRef="c31" decimals="-3" id="ixv-18988" unitRef="usd"> 1000 </wlds:StockIssuedDuringPeriodValueInvestors>
<wlds:StockIssuedDuringPeriodValueInvestors contextRef="c32" decimals="-3" id="ixv-18989" unitRef="usd"> -1000 </wlds:StockIssuedDuringPeriodValueInvestors>
<wlds:StockIssuedDuringPeriodSharesExerciseOfWarrants contextRef="c31" decimals="INF" id="ixv-18990" unitRef="shares"> 724139 </wlds:StockIssuedDuringPeriodSharesExerciseOfWarrants>
<wlds:StockIssuedDuringPeriodValueExerciseOfWarrants contextRef="c31" decimals="-3" id="ixv-18991" unitRef="usd"> 2000 </wlds:StockIssuedDuringPeriodValueExerciseOfWarrants>
<wlds:StockIssuedDuringPeriodValueExerciseOfWarrants contextRef="c32" decimals="-3" id="ixv-18992" unitRef="usd"> 1447000 </wlds:StockIssuedDuringPeriodValueExerciseOfWarrants>
<wlds:StockIssuedDuringPeriodValueExerciseOfWarrants contextRef="c0" decimals="-3" id="ixv-18993" unitRef="usd"> 1449000 </wlds:StockIssuedDuringPeriodValueExerciseOfWarrants>
<us-gaap:ShareBasedCompensation contextRef="c32" decimals="-3" id="ixv-18994" unitRef="usd"> 241000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c0" decimals="-3" id="ixv-18995" unitRef="usd"> 241000 </us-gaap:ShareBasedCompensation>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c33" decimals="-3" id="ixv-18996" unitRef="usd"> -7814000 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c0" decimals="-3" id="ixv-18997" unitRef="usd"> -7814000 </us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:SharesOutstanding contextRef="c34" decimals="INF" id="ixv-18998" unitRef="shares"> 20387428 </us-gaap:SharesOutstanding>
<us-gaap:StockholdersEquity contextRef="c34" decimals="-3" id="ixv-18999" unitRef="usd"> 57000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c35" decimals="-3" id="ixv-19000" unitRef="usd"> 26692000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c36" decimals="-3" id="ixv-19001" unitRef="usd"> -21223000 </us-gaap:StockholdersEquity>
<us-gaap:StockholdersEquity contextRef="c4" decimals="-3" id="ixv-19002" unitRef="usd"> 5526000 </us-gaap:StockholdersEquity>
<us-gaap:NetIncomeLoss contextRef="c0" decimals="-3" id="ixv-19003" unitRef="usd"> -7814000 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="c6" decimals="-3" id="ixv-19004" unitRef="usd"> -6496000 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="c7" decimals="-3" id="ixv-19005" unitRef="usd"> -2614000 </us-gaap:NetIncomeLoss>
<us-gaap:Depreciation contextRef="c0" decimals="-3" id="ixv-19006" unitRef="usd"> 68000 </us-gaap:Depreciation>
<us-gaap:Depreciation contextRef="c6" decimals="-3" id="ixv-19007" unitRef="usd"> 23000 </us-gaap:Depreciation>
<us-gaap:Depreciation contextRef="c7" decimals="-3" id="ixv-19008" unitRef="usd"> 11000 </us-gaap:Depreciation>
<wlds:AccruedInterestOnConvertibleSecurities contextRef="c7" decimals="-3" id="ixv-19009" unitRef="usd"> 20000 </wlds:AccruedInterestOnConvertibleSecurities>
<wlds:AccruedInterestOnDeposits contextRef="c0" decimals="-3" id="ixv-19010" unitRef="usd"> -45000 </wlds:AccruedInterestOnDeposits>
<us-gaap:ShareBasedCompensation contextRef="c0" decimals="-3" id="ixv-19011" unitRef="usd"> 241000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c6" decimals="-3" id="ixv-19012" unitRef="usd"> 790000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c7" decimals="-3" id="ixv-19013" unitRef="usd"> 299000 </us-gaap:ShareBasedCompensation>
<us-gaap:ForeignCurrencyTransactionGainLossUnrealized contextRef="c0" decimals="-3" id="ixv-19014" unitRef="usd"> 68000 </us-gaap:ForeignCurrencyTransactionGainLossUnrealized>
<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c6" decimals="-3" id="ixv-19015" unitRef="usd"> -8000 </us-gaap:IncreaseDecreaseInAccountsReceivable>
<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c7" decimals="-3" id="ixv-19016" unitRef="usd"> 8000 </us-gaap:IncreaseDecreaseInAccountsReceivable>
<us-gaap:IncreaseDecreaseInInventories contextRef="c0" decimals="-3" id="ixv-19017" unitRef="usd"> 1026000 </us-gaap:IncreaseDecreaseInInventories>
<us-gaap:IncreaseDecreaseInInventories contextRef="c6" decimals="-3" id="ixv-19018" unitRef="usd"> -5000 </us-gaap:IncreaseDecreaseInInventories>
<us-gaap:IncreaseDecreaseInInventories contextRef="c7" decimals="-3" id="ixv-19019" unitRef="usd"> -9000 </us-gaap:IncreaseDecreaseInInventories>
<wlds:DecreaseincreaseInGovernmentalGrantsReceivables contextRef="c0" decimals="-3" id="ixv-19020" unitRef="usd"> 54000 </wlds:DecreaseincreaseInGovernmentalGrantsReceivables>
<wlds:DecreaseincreaseInGovernmentalGrantsReceivables contextRef="c6" decimals="-3" id="ixv-19021" unitRef="usd"> -8000 </wlds:DecreaseincreaseInGovernmentalGrantsReceivables>
<wlds:DecreaseincreaseInGovernmentalGrantsReceivables contextRef="c7" decimals="-3" id="ixv-19022" unitRef="usd"> 11000 </wlds:DecreaseincreaseInGovernmentalGrantsReceivables>
<wlds:IncreaseInOtherReceivablesAndPrepaidExpenses contextRef="c0" decimals="-3" id="ixv-19023" unitRef="usd"> 136000 </wlds:IncreaseInOtherReceivablesAndPrepaidExpenses>
<wlds:IncreaseInOtherReceivablesAndPrepaidExpenses contextRef="c6" decimals="-3" id="ixv-19024" unitRef="usd"> 496000 </wlds:IncreaseInOtherReceivablesAndPrepaidExpenses>
<wlds:IncreaseInOtherReceivablesAndPrepaidExpenses contextRef="c7" decimals="-3" id="ixv-19025" unitRef="usd"> 30000 </wlds:IncreaseInOtherReceivablesAndPrepaidExpenses>
<wlds:IncreaseDecreaseInAdvancePayments contextRef="c0" decimals="-3" id="ixv-19026" unitRef="usd"> -41000 </wlds:IncreaseDecreaseInAdvancePayments>
<wlds:IncreaseDecreaseInAdvancePayments contextRef="c6" decimals="-3" id="ixv-19027" unitRef="usd"> 79000 </wlds:IncreaseDecreaseInAdvancePayments>
<wlds:IncreaseDecreaseInAdvancePayments contextRef="c7" decimals="-3" id="ixv-19028" unitRef="usd"> 63000 </wlds:IncreaseDecreaseInAdvancePayments>
<us-gaap:IncreaseDecreaseInDeferredRevenue contextRef="c0" decimals="-3" id="ixv-19029" unitRef="usd"> -12000 </us-gaap:IncreaseDecreaseInDeferredRevenue>
<us-gaap:IncreaseDecreaseInDeferredRevenue contextRef="c6" decimals="-3" id="ixv-19030" unitRef="usd"> -12000 </us-gaap:IncreaseDecreaseInDeferredRevenue>
<us-gaap:IncreaseDecreaseInDeferredRevenue contextRef="c7" decimals="-3" id="ixv-19031" unitRef="usd"> 9000 </us-gaap:IncreaseDecreaseInDeferredRevenue>
<us-gaap:IncreaseDecreaseInAccountsPayable contextRef="c0" decimals="-3" id="ixv-19032" unitRef="usd"> 254000 </us-gaap:IncreaseDecreaseInAccountsPayable>
<us-gaap:IncreaseDecreaseInAccountsPayable contextRef="c6" decimals="-3" id="ixv-19033" unitRef="usd"> 84000 </us-gaap:IncreaseDecreaseInAccountsPayable>
<us-gaap:IncreaseDecreaseInAccountsPayable contextRef="c7" decimals="-3" id="ixv-19034" unitRef="usd"> 40000 </us-gaap:IncreaseDecreaseInAccountsPayable>
<us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="c0" decimals="-3" id="ixv-19035" unitRef="usd"> 163000 </us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
<us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="c6" decimals="-3" id="ixv-19036" unitRef="usd"> 194000 </us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
<us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="c7" decimals="-3" id="ixv-19037" unitRef="usd"> 119000 </us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
<wlds:IncreaseDecreaseInAdvancePaymentsOnGovernmentalGrant contextRef="c7" decimals="-3" id="ixv-19038" unitRef="usd"> 42000 </wlds:IncreaseDecreaseInAdvancePaymentsOnGovernmentalGrant>
<us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="c0" decimals="-3" id="ixv-19039" unitRef="usd"> 36000 </us-gaap:IncreaseDecreaseInAccruedLiabilities>
<us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="c6" decimals="-3" id="ixv-19040" unitRef="usd"> 99000 </us-gaap:IncreaseDecreaseInAccruedLiabilities>
<us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="c7" decimals="-3" id="ixv-19041" unitRef="usd"> 32000 </us-gaap:IncreaseDecreaseInAccruedLiabilities>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c0" decimals="-3" id="ixv-19042" unitRef="usd"> -8434000 </us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c6" decimals="-3" id="ixv-19043" unitRef="usd"> -5714000 </us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c7" decimals="-3" id="ixv-19044" unitRef="usd"> -2103000 </us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c0" decimals="-3" id="ixv-19045" unitRef="usd"> 194000 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c6" decimals="-3" id="ixv-19046" unitRef="usd"> 48000 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c7" decimals="-3" id="ixv-19047" unitRef="usd"> 36000 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:PaymentsToAcquireRestrictedCertificatesOfDeposit contextRef="c0" decimals="-3" id="ixv-19048" unitRef="usd"> 4054000 </us-gaap:PaymentsToAcquireRestrictedCertificatesOfDeposit>
<wlds:PrepaymentsOfLeasing contextRef="c6" decimals="-3" id="ixv-19049" unitRef="usd"> 18000 </wlds:PrepaymentsOfLeasing>
<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c0" decimals="-3" id="ixv-19050" unitRef="usd"> -4248000 </us-gaap:NetCashProvidedByUsedInInvestingActivities>
<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c6" decimals="-3" id="ixv-19051" unitRef="usd"> -66000 </us-gaap:NetCashProvidedByUsedInInvestingActivities>
<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c7" decimals="-3" id="ixv-19052" unitRef="usd"> -36000 </us-gaap:NetCashProvidedByUsedInInvestingActivities>
<wlds:ProceedsFromIssuanceOfSharesIssuedInThePublicOfferingNetOfIssuanceCost contextRef="c0" decimals="-3" id="ixv-19053" unitRef="usd"> 1670000 </wlds:ProceedsFromIssuanceOfSharesIssuedInThePublicOfferingNetOfIssuanceCost>
<wlds:ProceedsFromIssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPubli contextRef="c6" decimals="-3" id="ixv-19054" unitRef="usd"> 14319000 </wlds:ProceedsFromIssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPubli>
<wlds:ProceedsFromIssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost contextRef="c7" decimals="-3" id="ixv-19055" unitRef="usd"> 2925000 </wlds:ProceedsFromIssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost>
<wlds:ProceedsFromIssuanceOfSAFEs contextRef="c6" decimals="-3" id="ixv-19056" unitRef="usd"> 500000 </wlds:ProceedsFromIssuanceOfSAFEs>
<wlds:RefundToSAFEInvestors contextRef="c6" decimals="-3" id="ixv-19057" unitRef="usd"> 100000 </wlds:RefundToSAFEInvestors>
<us-gaap:ProceedsFromLinesOfCredit contextRef="c6" decimals="-3" id="ixv-19058" unitRef="usd"> 800000 </us-gaap:ProceedsFromLinesOfCredit>
<us-gaap:RepaymentsOfLinesOfCredit contextRef="c6" decimals="-3" id="ixv-19059" unitRef="usd"> 800000 </us-gaap:RepaymentsOfLinesOfCredit>
<wlds:ProceedsFromIssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants contextRef="c6" decimals="-3" id="ixv-19060" unitRef="usd"> 160000 </wlds:ProceedsFromIssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants>
<us-gaap:ProceedsFromStockOptionsExercised contextRef="c7" decimals="-3" id="ixv-19061" unitRef="usd"> 1000 </us-gaap:ProceedsFromStockOptionsExercised>
<wlds:PaymentOnBehalfOfIssuedShares contextRef="c7" decimals="-3" id="ixv-19062" unitRef="usd"> 12000 </wlds:PaymentOnBehalfOfIssuedShares>
<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c0" decimals="-3" id="ixv-19063" unitRef="usd"> 3119000 </us-gaap:NetCashProvidedByUsedInFinancingActivities>
<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c6" decimals="-3" id="ixv-19064" unitRef="usd"> 14879000 </us-gaap:NetCashProvidedByUsedInFinancingActivities>
<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c7" decimals="-3" id="ixv-19065" unitRef="usd"> 2938000 </us-gaap:NetCashProvidedByUsedInFinancingActivities>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect contextRef="c0" decimals="-3" id="ixv-19066" unitRef="usd"> -9563000 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect contextRef="c6" decimals="-3" id="ixv-19067" unitRef="usd"> 9099000 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect contextRef="c7" decimals="-3" id="ixv-19068" unitRef="usd"> 799000 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c5" decimals="-3" id="ixv-19069" unitRef="usd"> 10373000 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c24" decimals="-3" id="ixv-19070" unitRef="usd"> 1274000 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c13" decimals="-3" id="ixv-19071" unitRef="usd"> 475000 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c4" decimals="-3" id="ixv-19072" unitRef="usd"> 810000 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c5" decimals="-3" id="ixv-19073" unitRef="usd"> 10373000 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c24" decimals="-3" id="ixv-19074" unitRef="usd"> 1274000 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
<us-gaap:InterestPaidNet contextRef="c6" decimals="-3" id="ixv-19075" unitRef="usd"> 40000 </us-gaap:InterestPaidNet>
<wlds:InterestReceivedFromDeposits contextRef="c0" decimals="-3" id="ixv-19076" unitRef="usd"> -305000 </wlds:InterestReceivedFromDeposits>
<wlds:ConversionOfSAFEToEquity contextRef="c6" decimals="-3" id="ixv-19077" unitRef="usd"> 400000 </wlds:ConversionOfSAFEToEquity>
<wlds:RightofUseAssetRecognizedAgainstLeaseLiability contextRef="c0" decimals="-3" id="ixv-19078" unitRef="usd"> 644000 </wlds:RightofUseAssetRecognizedAgainstLeaseLiability>
<wlds:RightofUseAssetRecognizedAgainstLeaseLiability contextRef="c6" decimals="-3" id="ixv-19079" unitRef="usd"> 229000 </wlds:RightofUseAssetRecognizedAgainstLeaseLiability>
<us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="c0" id="ixv-15617">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 1 - GENERAL:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Wearable Devices Ltd. (the “Company”) was incorporated in Israel in March 2014. The Company develops and sells human-machine interface solutions for the smart wearables industry. In 2023, the Company started production of its B2C consumer product, the “Mudra Band” and started to generate revenues. The Company’s products are designated directly to end users and also designated to businesses in integration of its technology in their smart wearable devices. The Company’s Ordinary Shares and warrants began trading on the Nasdaq Capital Market (“Nasdaq”) on September 13, 2022, under the symbols “WLDS” and “WLDSW,” respectively (see Note 1e below). </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">We qualify as an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, or the Securities Act, as modified by the U.S. Jumpstart Our Business Startups Act of 2012 and we may take advantage of certain exemptions, including exemptions from various reporting requirements that are otherwise applicable to public traded entities that do not qualify as emerging growth companies. These exemptions include:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002; and</span></td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">not being required to comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis).</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We will remain an emerging growth company until the earliest of: (i) the last day of the first fiscal year in which our annual gross revenues exceed $1.235 billion; (ii) the last day of the fiscal year following the fifth anniversary of the date of our initial public offering (i.e., December 31, 2027); (iii) the date that we become a “large accelerated filer” as defined in Rule 12b-2 under the Exchange Act, which would occur if the aggregate worldwide market value of our ordinary shares, including ordinary shares represented by warrants, held by non-affiliates is at least $700 million as of the last business day of our most recently completed second fiscal quarter; or (iv) the date on which we have issued more than $1.0 billion in non-convertible debt securities during any three-year period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif">The Company’s revenues were derived from:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1)</span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The sales of B2C consumer product, the “Mudra Band”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The sales of B2B Mudra development kits composed of multiple performance obligations including tangible parts (“Hardware”) and a limited period (generally one year) application programming interface (“API”) with no commercial rights, to enable the customer to evaluate the Company’s solution with its own products.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The sales of pilot transactions to evaluate the integration of the Company’s solution with the customer’s products composed of multiple performance obligations including Hardware, tailor-made software applications and technical support during the pilot period.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 72pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In 2023, most of the Company’s revenues were derived from the sales of Mudra Band to B2C customers. In 2022, all of the Company’s revenues were derived from the sales of Mudra development kits. In 2021, most of the Company’s revenues were derived from a pilot transaction in the amount of $84 thousand, which was fully completed in 2021 and from the sales of Mudra development kits to multinational technology companies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td> <td style="padding-right: 3pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In 2018, the Company established a wholly owned subsidiary in the United States of America for the purpose of marketing and distribution of its solutions – Mudra Wearable, Inc. (the “Subsidiary”) – which commenced its operations in 2020. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px; font-size: 10pt"> </td> <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td> <td style="padding-right: 3pt; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s headquarters is located in Israel. On October 7, 2023, Hamas terrorists infiltrated Israel’s southern border from the Gaza Strip and conducted a series of attacks on civilian and military targets. Following the attack, Israel declared war against Hamas and the Israeli military began to call-up reservists for active duty. At the same time, and because of the declaration of war against Hamas, the clash between Israel and Hezbollah in Lebanon has escalated and there is a possibility that it will turn into a greater regional conflict in the future. Further, many Israeli citizens are obligated to perform several days, and in some cases, more, of annual military reserve duty each year until they reach the age of 40 (or older for certain reservists) and, in the event of a military conflict, may be called to active duty. As of today, these events have had no material impact on the Company’s operations.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 36pt"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal">d.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><b>Going Concern:</b></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. To date, the Company is still in a transition phase from its development stage to an early stage of generating revenues. Therefore, the Company has suffered recurring losses from operations and negative cash flows from operations since inception. As detailed in Note 1e below, in September 2022, the Company completed an initial public offering (“IPO”) and listed its ordinary shares, NIS 0.01 par value, (the “Ordinary Shares”) and warrants for trading on Nasdaq and raised net proceeds of $13.3 million. In November 2023, the Company completed a secondary offering and raised net proceeds of $1.7 million.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2023, the Company had incurred accumulated losses of $21.2 million and expects to continue to fund its operations through fundings such as issuance of convertible securities, Ordinary Shares and warrants and through Israeli governmental grants. There is no assurance that such financing will be obtained. Considering the above, the Company’s dependency on external funding for its operations raises a substantial doubt about its ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 36pt"></td><td style="width: 18pt"><span style="font-family: Times New Roman, Times, Serif">e.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In September 2022, <span style="background-color: white">the Company completed its IPO whereby the Company issued and sold in connection with the closing of the IPO 3,750,000 units, each consisting of one Ordinary Share and two warrants to purchase one Ordinary Share each. In addition, the underwriter exercised its over-allotment option with respect to 1,125,000 warrants to purchase 1,125,000 Ordinary Shares.</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; background-color: white">The warrants were exercisable immediately upon issuance, at an exercise price of $4.00 per Ordinary Share and are exercisable until September 12, 2027. On September 16, 2022, 40,000 warrants were exercised into 40,000 Ordinary Shares. On December 14, 2022, the exercise price of the warrants was adjusted to $2.00 per Ordinary Share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="background-color: white">In connection with the IPO, the Company received gross proceeds of approximately $16.0 million, before deducting underwriting discounts and commissions and before offering expenses ($14.9 million net proceeds after deducting approximately $1.1 million of underwriting discounts and commissions and approximately $13.3 million after other IPO expenses). The Ordinary Shares and warrants were approved for listing on the Nasdaq and commenced trading under the symbol “WLDS” and “WLDSW,” respectively, on September 13, 2022. The Company’s Ordinary Share and warrant prices on Nasdaq were $0.4450 and $0.0682, respectively, as of March 12, 2024.</span><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 36pt"></td><td style="width: 18pt"><span style="font-family: Times New Roman, Times, Serif">f.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On November 25, 2022, the Company received a written notification from the Listing Qualifications Department of the Nasdaq Stock Market LLC regarding its noncompliance with Nasdaq’s minimum bid price requirement because the closing bid price of the Ordinary Shares was below $1.00 per Ordinary Share for the previous 30 consecutive business days. On May 23, 2023, the Company received a notification letter from Nasdaq that the Company had been granted an additional 180-day compliance period, or until November 20, 2023, to regain compliance with Nasdaq’s minimum bid price rule. On June 9, 2023, the Company received a written notice from Nasdaq Stock Market LLC, indicating that it has regained compliance with the minimum bid price requirement. On October 24, 2023, the Company received a written notification from the Listing Qualifications Department of the Nasdaq Stock Market LLC regarding its noncompliance with Nasdaq’s minimum bid price requirement because the closing bid price of the Ordinary Shares was below $1.00 per Ordinary Share for the previous 30 consecutive business days. The Company was granted 180 calendar days, or until April 22, 2024, to regain compliance with the minimum bid price requirement. In the event the Company does not regain compliance with the minimum bid price requirement by April 22, 2024, it may be eligible for an additional 180-calendar day grace period. </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 36pt"></td><td style="width: 18pt"><span style="font-family: Times New Roman, Times, Serif">g.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On November 13, 2023, <span style="background-color: white">the Company completed a public offering of its securities whereby the Company issued and sold 4,444,444 Ordinary Shares. The Company received gross proceeds of approximately $2 million, before deducting underwriting discounts and commissions and before offering expenses ($1.7 million net proceeds after deducting underwriting discounts and commissions and other expenses).</span></span></td></tr></table>
</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
<wlds:AnnualGrossRevenuesExceed contextRef="c0" decimals="-6" id="ixv-19080" unitRef="usd"> 1235000000 </wlds:AnnualGrossRevenuesExceed>
<wlds:OrdinarySharesWarrantsHeldByNonaffiliates contextRef="c0" decimals="-6" id="ixv-19081" unitRef="usd"> 700000000 </wlds:OrdinarySharesWarrantsHeldByNonaffiliates>
<wlds:NonconvertibleDebtSecurities contextRef="c0" decimals="-8" id="ixv-19082" unitRef="usd"> 1000000000 </wlds:NonconvertibleDebtSecurities>
<us-gaap:Revenues contextRef="c37" decimals="-3" id="ixv-19083" unitRef="usd"> 84000 </us-gaap:Revenues>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="c38" decimals="2" id="ixv-19084" unitRef="ilsPershares"> 0.01 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:ProceedsFromIssuanceInitialPublicOffering contextRef="c39" decimals="-5" id="ixv-19085" unitRef="usd"> 13300000 </us-gaap:ProceedsFromIssuanceInitialPublicOffering>
<wlds:NetProceedsFromIssuanceSecondaryPublicOffering contextRef="c40" decimals="-5" id="ixv-19086" unitRef="usd"> 1700000 </wlds:NetProceedsFromIssuanceSecondaryPublicOffering>
<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c4" decimals="-5" id="ixv-19087" unitRef="usd"> 21200000 </us-gaap:RetainedEarningsAccumulatedDeficit>
<us-gaap:CommonStockSharesIssued contextRef="c41" decimals="0" id="ixv-19088" unitRef="shares"> 3750000 </us-gaap:CommonStockSharesIssued>
<wlds:Warrants contextRef="c42" decimals="0" id="ixv-19089" unitRef="shares"> 1125000 </wlds:Warrants>
<us-gaap:CommonStockSharesIssued contextRef="c43" decimals="0" id="ixv-19090" unitRef="shares"> 1125000 </us-gaap:CommonStockSharesIssued>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c44" decimals="2" id="ixv-19091" unitRef="usdPershares"> 4 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<wlds:WarrantsExerciseIntoOrdinaryShares contextRef="c45" decimals="0" id="ixv-19092" unitRef="shares"> 40000 </wlds:WarrantsExerciseIntoOrdinaryShares>
<us-gaap:CommonStockSharesIssued contextRef="c45" decimals="0" id="ixv-19093" unitRef="shares"> 40000 </us-gaap:CommonStockSharesIssued>
<wlds:ExercisePriceOfWarrant contextRef="c46" decimals="2" id="ixv-19094" unitRef="usdPershares"> 2 </wlds:ExercisePriceOfWarrant>
<wlds:GrossProceeds contextRef="c0" decimals="-5" id="ixv-19095" unitRef="usd"> 16000000 </wlds:GrossProceeds>
<wlds:UnderwritingNetProceed contextRef="c0" decimals="-5" id="ixv-19096" unitRef="usd"> 14900000 </wlds:UnderwritingNetProceed>
<wlds:UnderwritingDiscountsAndCommissions contextRef="c0" decimals="-5" id="ixv-19097" unitRef="usd"> 1100000 </wlds:UnderwritingDiscountsAndCommissions>
<wlds:GrossAfterOtherIPOExpenses contextRef="c47" decimals="-5" id="ixv-19098" unitRef="usd"> 13300000 </wlds:GrossAfterOtherIPOExpenses>
<us-gaap:SharePrice contextRef="c48" decimals="4" id="ixv-19099" unitRef="usdPershares"> 0.445 </us-gaap:SharePrice>
<wlds:WarrantsExercisePricePerShare contextRef="c48" decimals="4" id="ixv-19100" unitRef="usd"> 0.0682 </wlds:WarrantsExercisePricePerShare>
<us-gaap:SharesIssuedPricePerShare contextRef="c49" decimals="2" id="ixv-19101" unitRef="usdPershares"> 1 </us-gaap:SharesIssuedPricePerShare>
<us-gaap:SharesIssuedPricePerShare contextRef="c50" decimals="2" id="ixv-19102" unitRef="usdPershares"> 1 </us-gaap:SharesIssuedPricePerShare>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="c51" decimals="0" id="ixv-19103" unitRef="shares"> 4444444 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c51" decimals="-6" id="ixv-19104" unitRef="usd"> 2000000 </us-gaap:ProceedsFromIssuanceOfCommonStock>
<us-gaap:SaleOfStockConsiderationReceivedOnTransaction contextRef="c51" decimals="-5" id="ixv-19105" unitRef="usd"> 1700000 </us-gaap:SaleOfStockConsiderationReceivedOnTransaction>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c0" id="ixv-15832">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The significant accounting policies followed in the preparation of the financial statements are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Principles of consolidation</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The accompanying consolidated financial statements include the accounts of the Company and the Subsidiary. All intercompany transactions have been eliminated in consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Use of estimates</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, as well as to disclose contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting years. On an ongoing basis, management evaluates its estimates, judgments and assumptions. Management bases its estimates, judgments and assumptions on historical experience and on various other factors that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign currency</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The currency of the primary economic environment in which the operations of the Company are conducted is the U.S. dollar (“USD”). The Company’s funding and revenues are mostly in USD. Thus, the functional currency of the Company is the USD.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 80.3pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Transactions and balances originally denominated in USD are presented at their original amounts. Balances in non-USD currencies are translated into USD using historical and current exchange rates for non-monetary and monetary balances, respectively. For non-USD transactions and other items (stated below) reflected in the statements of operations, the following exchange rates are used: (i) for transactions – exchange rates at transaction dates or average rates; and (ii) for other items (derived from non-monetary balance sheet items such as depreciation etc.) – historical exchange rates. Currency transaction gains or losses are recorded to finance income or expenses, as appropriate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>d.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inventories:</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Inventories are composed of parts of the Company’s products as well as completed products and are stated at the lower of cost or net realizable value. Inventory cost is determined on FIFO basis. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The cost of inventories comprises all costs of purchase, and other costs incurred in bringing the inventories to their present location and condition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property and equipment</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Property and equipment are stated at cost. Depreciation is computed based on the straight-line method, over the estimated useful life of the assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Annual rates of depreciation are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>% </b> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office furniture, machines, leasehold improvements, and electronic equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7-15</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Computers and software</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">33</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Mold</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">50</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>f.</b></span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Leases</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On January 1, 2022, the Company began to implement ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”) using the modified retrospective approach for all lease arrangements as of such date. The Company leases office space and vehicles under operating leases.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the balance sheet as both a right-of-use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate. Lease liabilities are increased by interest and reduced by payments each period, and the right-of-use asset is amortized over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The lease liability was measured at the present value of the remaining lease payments, discounted using the Company’s incremental borrowing rate. The weighted-average rate applied was 8%. Right-of-use assets were measured at an amount equal to the lease liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For operating leases, interest on the lease liability and the amortization of the right-of-use asset result in straight-line rent expense over the lease term. Variable lease expenses are recorded when incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Leases with a lease term of 12 months or less at inception are not recorded within the Consolidated Balance Sheets and are expensed on a straight-line basis over the lease term in the Consolidated Statements of Operations and Comprehensive Loss.<span style="font-size: 10pt; background-color: white"> </span></span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>g.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue recognition </b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Revenue is recognized when (or as) control of the promised goods or services is transferred to the customer, and in an amount that reflects the consideration the Company is contractually due in exchange for those services or goods. The Company follows five steps to record revenue: (i) identify the contract with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies its performance obligations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company generate revenues from the sales of B2C “Mudra Band”, sales of B2B “Mudra development kits” and sales of pilot transactions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The “Mudra Band” is an aftermarket accessory band for the Apple Watch which allows touchless operation and control of the watch and iPhone by using an app which is considered combined with the band as one performance obligation. Revenue derived from the sale of “Mudra Band” is recognized at a point of time when control transfers to the customer. The Company believes that the delivery date is the most appropriate point in time indicating control has transferred to the customer.  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company allows return and refund of Mudra Band within 30 days of having the Mudra Band delivered. The Company records an appropriate provision for such refunds.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">Revenue derived from freight charges is considered as a separate performance obligation recognized when the related product revenue is recognized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A pilot transaction has multiple performance obligations, and it generally takes a few months but less than one year. Each Mudra development kit sale also has multiple performance obligations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The payment terms of the Mudra development kit sales are upon delivery of the Hardware, while the payment terms of the pilot transactions are within the pilot period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In those transactions, each obligation- Hardware and API (for Mudra development kit) and tailor-made software application and technical support (for a pilot transaction) - is distinct and separately identifiable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The amount allocated to the delivered items is recognized upon delivery, the amount allocated to API is recognized over the API period and the amount allocated to the technical support is recognized over the service period (a pilot period). </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif">  </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>h.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cost of revenues</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 53.4pt"><span style="font-family: Times New Roman, Times, Serif">Costs are expensed as incurred. The primary components of cost of revenues include the cost of the product and outbound freight charges.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 80.3pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>i.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Research and development</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 53.4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 53.4pt"><span style="font-family: Times New Roman, Times, Serif">Research and development expenses consist primarily of payroll, payroll related expenses, subcontractors, and materials. Costs are expensed as incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>j.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Governmental grants</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company receives royalty-bearing grants from the Israeli government for approved research and development projects and marketing efforts. These grants are recognized at the time the Company is entitled to such grants based on the costs incurred or milestones achieved as provided by the relevant agreement and included as a deduction from research and development or sales and marketing expenses, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>k.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Finance income and expenses</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 80.55pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Finance income is composed of interest on deposits and unrealized gain from foreign currency derivative activities, while finance expenses are composed of interest on senior secured credit facility, bank charges and net currency exchange rates differences.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>l.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income taxes</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 80.3pt; text-indent: 36pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” (“ASC 740”). Deferred taxes are determined utilizing the assets and liabilities method, which is based on the estimated future tax effects of the differences between the financial accounting and tax bases of assets and liabilities under the applicable tax laws. Deferred tax balances are computed using the tax rates expected to be in effect when those differences reverse. A valuation allowance in respect of deferred tax assets is provided if, based upon the weight of available evidence, it is more likely than not that some or all the deferred tax assets will not be realized. The measurement of deferred tax assets is reduced, if necessary, by the amount of any tax benefits that, based on available evidence, are not expected to be realized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 80.3pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company applies ASC 740, which clarifies the accounting and reporting for uncertainties with respect to income taxes. ASC 740 prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain tax positions taken or expected to be taken in income tax returns.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Share based compensation</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Share-based compensation expenses related to employees’ and consultants’ options are measured at the grant date based on the fair value of the award and are generally expensed over the requisite service period (generally the vesting period). The Company recognizes compensation expense on a straight-line basis from the beginning of the service period. For awards with graded-vesting features, each vesting tranche is separately expensed over the related vesting period. The Company estimates the fair value of each stock option grant using the Black-Scholes option pricing model, which requires management to make certain assumptions of future expectations based on historical and current data include the expected term of the stock option, expected volatility, dividend yield, and risk-free interest rate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrants</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The warrants’ mechanism does not create any obligation to transfer cash to the investors. Warrants are exercised for a fixed amount of Ordinary Shares upon exercise. Therefore, the Company accounts for the warrants as equity-classified instruments (as part of additional paid in capital), based on an assessment of the applicable U.S. GAAP authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability or whether the warrants meet all of the requirements for equity classification, including whether the warrants are indexed to the Company’s own shares, among other conditions for equity classification.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>o.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Severance</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Israeli labor law generally requires payment of severance pay upon dismissal of an employee or upon termination of employment in certain other circumstances. The Company’s pension and severance pay liabilities are covered mainly by insurance policies. Pursuant to section 14 of the Israeli Severance Compensation Act, 1963 (“section 14”), the Company’s employees are entitled to monthly deposits, at a rate of 8.33% of their monthly salary, made in their name with insurance companies. Payments in accordance with section 14 relieve the Company from any future severance payments in respect of those employees and, as such, the Company may only utilize the insurance policies for the purpose of paying severance pay.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt 0pt 80.3pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>p.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basic and diluted loss per share</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 80.55pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Basic and diluted loss per share is calculated by dividing the loss attributable to equity holders of the Company by the weighted average number of Ordinary Shares outstanding during the financial year, adjusted for Ordinary Shares issued during the year, if applicable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>q.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair Value Measurements</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company measures and discloses fair value in accordance with the Financial Accounting Standards Board (“FASB”), ASC 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value, establishes a framework and gives guidance regarding the methods used for measuring fair value, and expands disclosures about fair value measurements. 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 at the measurement date. 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 liability. As a basis for considering such assumptions, there exists a three-tier fair-value hierarchy, which prioritizes the inputs used in measuring fair value as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.1pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 1 – unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.1pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 2 – pricing inputs are other than quoted prices in active markets that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.1pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 3 – pricing inputs are unobservable for the non-financial asset or liability and only used when there is little, if any, market activity for the non-financial asset or liability at the measurement date. The inputs into the determination of fair value require significant management judgment or estimation. Level 3 inputs are considered as the lowest priority within the fair value hierarchy.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.1pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.1pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The fair value of cash is based on its demand value, which is equal to its carrying value. Additionally, the carrying value of all other short-term monetary assets and liabilities are estimated to be equal to their fair value due to the short-term nature of these instruments.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>r.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Concentration of Credit Risk</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company maintains certain cash balances in a well-known Israeli banks and a U.S.-based bank.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company’s labor expenses are denominated mainly in NIS, and therefore, subject to foreign currency risk. During the year ended December 31, 2023, the Company partially hedged its foreign currency exchange risk.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company’s derivative instruments primarily include foreign currency forward agreements related to the NIS and associated with certain payroll payments. The Company’s foreign currency forward agreements related to foreign currency balance sheet exposure provide economic hedges but are not designated as hedges for accounting purposes. Changes in the value of the derivative, along with the transaction gain or loss on the hedged item, are recorded within the Company’s consolidated statements of loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>s.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash and cash equivalents:</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Cash equivalents are highly liquid investments that are readily convertible into cash, typically with an original maturity of three months or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 49px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>t.</b></span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Segment Information </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has a single operating and reportable segment. The Company’s chief operating decision maker, who is the Chief Executive Officer, evaluates the performance of its business based on financial data consistent with the presentation in the accompanying consolidated financial statements for the purposes of making operating decisions, assessing financial performance, and allocating resources.   </span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top; text-align: justify"> <td style="width: 49px"></td><td style="width: 24px; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><b>u.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Subsequent Events</b></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">In connection with the preparation of these consolidated financial statements, the Company and management evaluated subsequent events through March 13, 2024, the date these consolidated financial statements were available to be issued.<span style="font-family: Times New Roman, Times, Serif"> </span></p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:ConsolidationPolicyTextBlock contextRef="c0" id="ixv-15842">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Principles of consolidation</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The accompanying consolidated financial statements include the accounts of the Company and the Subsidiary. All intercompany transactions have been eliminated in consolidation.</span></p>
</us-gaap:ConsolidationPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="c0" id="ixv-15860">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Use of estimates</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, as well as to disclose contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting years. On an ongoing basis, management evaluates its estimates, judgments and assumptions. Management bases its estimates, judgments and assumptions on historical experience and on various other factors that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.</span></p>
</us-gaap:UseOfEstimates>
<us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="c0" id="ixv-15879">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign currency</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The currency of the primary economic environment in which the operations of the Company are conducted is the U.S. dollar (“USD”). The Company’s funding and revenues are mostly in USD. Thus, the functional currency of the Company is the USD.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Transactions and balances originally denominated in USD are presented at their original amounts. Balances in non-USD currencies are translated into USD using historical and current exchange rates for non-monetary and monetary balances, respectively. For non-USD transactions and other items (stated below) reflected in the statements of operations, the following exchange rates are used: (i) for transactions – exchange rates at transaction dates or average rates; and (ii) for other items (derived from non-monetary balance sheet items such as depreciation etc.) – historical exchange rates. Currency transaction gains or losses are recorded to finance income or expenses, as appropriate.</span></p>
</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
<us-gaap:InventoryPolicyTextBlock contextRef="c0" id="ixv-15903">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>d.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inventories:</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Inventories are composed of parts of the Company’s products as well as completed products and are stated at the lower of cost or net realizable value. Inventory cost is determined on FIFO basis. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The cost of inventories comprises all costs of purchase, and other costs incurred in bringing the inventories to their present location and condition.</span></p>
</us-gaap:InventoryPolicyTextBlock>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c0" id="ixv-15922">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td> <td style="padding-right: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property and equipment</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Property and equipment are stated at cost. Depreciation is computed based on the straight-line method, over the estimated useful life of the assets.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Annual rates of depreciation are as follows:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>% </b> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office furniture, machines, leasehold improvements, and electronic equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7-15</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Computers and software</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">33</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Mold</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">50</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p>
</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<wlds:ScheduleOfAnnualRatesOfDepreciationTableTextBlock contextRef="c0" id="ixv-15943">
<span style="font-family: Times New Roman, Times, Serif">Annual rates of depreciation are as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>% </b> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office furniture, machines, leasehold improvements, and electronic equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7-15</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Computers and software</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">33</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Mold</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">50</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p>
</wlds:ScheduleOfAnnualRatesOfDepreciationTableTextBlock>
<wlds:AnnualRateOfDepreciation contextRef="c53" decimals="2" id="ixv-19106" unitRef="pure"> 0.07 </wlds:AnnualRateOfDepreciation>
<wlds:AnnualRateOfDepreciation contextRef="c54" decimals="2" id="ixv-19107" unitRef="pure"> 0.15 </wlds:AnnualRateOfDepreciation>
<wlds:AnnualRateOfDepreciation contextRef="c55" decimals="2" id="ixv-19108" unitRef="pure"> 0.33 </wlds:AnnualRateOfDepreciation>
<wlds:AnnualRateOfDepreciation contextRef="c56" decimals="2" id="ixv-19109" unitRef="pure"> 0.50 </wlds:AnnualRateOfDepreciation>
<us-gaap:LesseeLeasesPolicyTextBlock contextRef="c0" id="ixv-16032">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>f.</b></span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Leases</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On January 1, 2022, the Company began to implement ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”) using the modified retrospective approach for all lease arrangements as of such date. The Company leases office space and vehicles under operating leases.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the balance sheet as both a right-of-use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate. Lease liabilities are increased by interest and reduced by payments each period, and the right-of-use asset is amortized over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The lease liability was measured at the present value of the remaining lease payments, discounted using the Company’s incremental borrowing rate. The weighted-average rate applied was 8%. Right-of-use assets were measured at an amount equal to the lease liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For operating leases, interest on the lease liability and the amortization of the right-of-use asset result in straight-line rent expense over the lease term. Variable lease expenses are recorded when incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Leases with a lease term of 12 months or less at inception are not recorded within the Consolidated Balance Sheets and are expensed on a straight-line basis over the lease term in the Consolidated Statements of Operations and Comprehensive Loss.<span style="font-size: 10pt; background-color: white"> </span></span></p></td></tr> </table>
</us-gaap:LesseeLeasesPolicyTextBlock>
<us-gaap:DebtWeightedAverageInterestRate contextRef="c52" decimals="2" id="ixv-19110" unitRef="pure"> 0.08 </us-gaap:DebtWeightedAverageInterestRate>
<us-gaap:LesseeFinanceLeaseRenewalTerm1 contextRef="c4" id="ixv-19111"> P12M </us-gaap:LesseeFinanceLeaseRenewalTerm1>
<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0" id="ixv-16068">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>g.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue recognition </b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Revenue is recognized when (or as) control of the promised goods or services is transferred to the customer, and in an amount that reflects the consideration the Company is contractually due in exchange for those services or goods. The Company follows five steps to record revenue: (i) identify the contract with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies its performance obligations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company generate revenues from the sales of B2C “Mudra Band”, sales of B2B “Mudra development kits” and sales of pilot transactions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The “Mudra Band” is an aftermarket accessory band for the Apple Watch which allows touchless operation and control of the watch and iPhone by using an app which is considered combined with the band as one performance obligation. Revenue derived from the sale of “Mudra Band” is recognized at a point of time when control transfers to the customer. The Company believes that the delivery date is the most appropriate point in time indicating control has transferred to the customer.  </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company allows return and refund of Mudra Band within 30 days of having the Mudra Band delivered. The Company records an appropriate provision for such refunds.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">Revenue derived from freight charges is considered as a separate performance obligation recognized when the related product revenue is recognized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A pilot transaction has multiple performance obligations, and it generally takes a few months but less than one year. Each Mudra development kit sale also has multiple performance obligations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The payment terms of the Mudra development kit sales are upon delivery of the Hardware, while the payment terms of the pilot transactions are within the pilot period.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In those transactions, each obligation- Hardware and API (for Mudra development kit) and tailor-made software application and technical support (for a pilot transaction) - is distinct and separately identifiable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The amount allocated to the delivered items is recognized upon delivery, the amount allocated to API is recognized over the API period and the amount allocated to the technical support is recognized over the service period (a pilot period). </span></p>
</us-gaap:RevenueRecognitionPolicyTextBlock>
<wlds:CostOfRevenuesPolicyTextBlock contextRef="c0" id="ixv-16119">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>h.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cost of revenues</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 53.4pt"><span style="font-family: Times New Roman, Times, Serif">Costs are expensed as incurred. The primary components of cost of revenues include the cost of the product and outbound freight charges.</span></p>
</wlds:CostOfRevenuesPolicyTextBlock>
<us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="c0" id="ixv-16137">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>i.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Research and development</b></span></td></tr> </table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 53.4pt"><span style="font-family: Times New Roman, Times, Serif">Research and development expenses consist primarily of payroll, payroll related expenses, subcontractors, and materials. Costs are expensed as incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p>
</us-gaap:ResearchAndDevelopmentExpensePolicy>
<wlds:GovernmentalGrantsPolicyTextBlock contextRef="c0" id="ixv-16189">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>j.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Governmental grants</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company receives royalty-bearing grants from the Israeli government for approved research and development projects and marketing efforts. These grants are recognized at the time the Company is entitled to such grants based on the costs incurred or milestones achieved as provided by the relevant agreement and included as a deduction from research and development or sales and marketing expenses, respectively.</span></p>
</wlds:GovernmentalGrantsPolicyTextBlock>
<wlds:FinanceIncomeAndExpensesPolicyPolicyTextBlock contextRef="c0" id="ixv-16207">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>k.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Finance income and expenses</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Finance income is composed of interest on deposits and unrealized gain from foreign currency derivative activities, while finance expenses are composed of interest on senior secured credit facility, bank charges and net currency exchange rates differences.</span></p>
</wlds:FinanceIncomeAndExpensesPolicyPolicyTextBlock>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="c0" id="ixv-16225">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>l.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income taxes</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” (“ASC 740”). Deferred taxes are determined utilizing the assets and liabilities method, which is based on the estimated future tax effects of the differences between the financial accounting and tax bases of assets and liabilities under the applicable tax laws. Deferred tax balances are computed using the tax rates expected to be in effect when those differences reverse. A valuation allowance in respect of deferred tax assets is provided if, based upon the weight of available evidence, it is more likely than not that some or all the deferred tax assets will not be realized. The measurement of deferred tax assets is reduced, if necessary, by the amount of any tax benefits that, based on available evidence, are not expected to be realized.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company applies ASC 740, which clarifies the accounting and reporting for uncertainties with respect to income taxes. ASC 740 prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain tax positions taken or expected to be taken in income tax returns.</span></p>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c0" id="ixv-16248">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Share based compensation</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Share-based compensation expenses related to employees’ and consultants’ options are measured at the grant date based on the fair value of the award and are generally expensed over the requisite service period (generally the vesting period). The Company recognizes compensation expense on a straight-line basis from the beginning of the service period. For awards with graded-vesting features, each vesting tranche is separately expensed over the related vesting period. The Company estimates the fair value of each stock option grant using the Black-Scholes option pricing model, which requires management to make certain assumptions of future expectations based on historical and current data include the expected term of the stock option, expected volatility, dividend yield, and risk-free interest rate.</span></p>
</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
<wlds:WarrantsPolicyPolicyTextBlock contextRef="c0" id="ixv-16267">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrants</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The warrants’ mechanism does not create any obligation to transfer cash to the investors. Warrants are exercised for a fixed amount of Ordinary Shares upon exercise. Therefore, the Company accounts for the warrants as equity-classified instruments (as part of additional paid in capital), based on an assessment of the applicable U.S. GAAP authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability or whether the warrants meet all of the requirements for equity classification, including whether the warrants are indexed to the Company’s own shares, among other conditions for equity classification.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p>
</wlds:WarrantsPolicyPolicyTextBlock>
<wlds:SeverancePolicyTextBlock contextRef="c0" id="ixv-16319">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>o.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Severance</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Israeli labor law generally requires payment of severance pay upon dismissal of an employee or upon termination of employment in certain other circumstances. The Company’s pension and severance pay liabilities are covered mainly by insurance policies. Pursuant to section 14 of the Israeli Severance Compensation Act, 1963 (“section 14”), the Company’s employees are entitled to monthly deposits, at a rate of 8.33% of their monthly salary, made in their name with insurance companies. Payments in accordance with section 14 relieve the Company from any future severance payments in respect of those employees and, as such, the Company may only utilize the insurance policies for the purpose of paying severance pay.</span></p>
</wlds:SeverancePolicyTextBlock>
<wlds:RateOfMonthlySeverancePercentage contextRef="c0" decimals="4" id="ixv-19112" unitRef="pure"> 0.0833 </wlds:RateOfMonthlySeverancePercentage>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0" id="ixv-16337">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>p.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basic and diluted loss per share</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Basic and diluted loss per share is calculated by dividing the loss attributable to equity holders of the Company by the weighted average number of Ordinary Shares outstanding during the financial year, adjusted for Ordinary Shares issued during the year, if applicable.</span></p>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c0" id="ixv-16356">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>q.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair Value Measurements</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company measures and discloses fair value in accordance with the Financial Accounting Standards Board (“FASB”), ASC 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value, establishes a framework and gives guidance regarding the methods used for measuring fair value, and expands disclosures about fair value measurements. 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 at the measurement date. 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 liability. As a basis for considering such assumptions, there exists a three-tier fair-value hierarchy, which prioritizes the inputs used in measuring fair value as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 1 – unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 2 – pricing inputs are other than quoted prices in active markets that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 3 – pricing inputs are unobservable for the non-financial asset or liability and only used when there is little, if any, market activity for the non-financial asset or liability at the measurement date. The inputs into the determination of fair value require significant management judgment or estimation. Level 3 inputs are considered as the lowest priority within the fair value hierarchy.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The fair value of cash is based on its demand value, which is equal to its carrying value. Additionally, the carrying value of all other short-term monetary assets and liabilities are estimated to be equal to their fair value due to the short-term nature of these instruments.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p>
</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
<us-gaap:ConcentrationRiskCreditRisk contextRef="c0" id="ixv-16436">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>r.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Concentration of Credit Risk</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company maintains certain cash balances in a well-known Israeli banks and a U.S.-based bank.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company’s labor expenses are denominated mainly in NIS, and therefore, subject to foreign currency risk. During the year ended December 31, 2023, the Company partially hedged its foreign currency exchange risk.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company’s derivative instruments primarily include foreign currency forward agreements related to the NIS and associated with certain payroll payments. The Company’s foreign currency forward agreements related to foreign currency balance sheet exposure provide economic hedges but are not designated as hedges for accounting purposes. Changes in the value of the derivative, along with the transaction gain or loss on the hedged item, are recorded within the Company’s consolidated statements of loss.</p>
</us-gaap:ConcentrationRiskCreditRisk>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c0" id="ixv-16459">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>s.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash and cash equivalents:</b></span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Cash equivalents are highly liquid investments that are readily convertible into cash, typically with an original maturity of three months or less.</span></p>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="c0" id="ixv-16477">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 49px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>t.</b></span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Segment Information </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has a single operating and reportable segment. The Company’s chief operating decision maker, who is the Chief Executive Officer, evaluates the performance of its business based on financial data consistent with the presentation in the accompanying consolidated financial statements for the purposes of making operating decisions, assessing financial performance, and allocating resources.   </span></p></td></tr> </table>
</us-gaap:SegmentReportingPolicyPolicyTextBlock>
<us-gaap:SubsequentEventsPolicyPolicyTextBlock contextRef="c0" id="ixv-16495">
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top; text-align: justify"> <td style="width: 49px"></td><td style="width: 24px; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><b>u.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Subsequent Events</b></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">In connection with the preparation of these consolidated financial statements, the Company and management evaluated subsequent events through March 13, 2024, the date these consolidated financial statements were available to be issued.<span style="font-family: Times New Roman, Times, Serif"> </span></p>
</us-gaap:SubsequentEventsPolicyPolicyTextBlock>
<us-gaap:InventoryDisclosureTextBlock contextRef="c0" id="ixv-16535">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 3 - INVENTORIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">U.S. dollars <br/> in thousands</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Cost:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Raw materials</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">514</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Work-in-progress</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">206</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-92; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Finished goods</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">312</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-93; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,032</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="c0" id="ixv-16541">
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">U.S. dollars <br/> in thousands</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Cost:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Raw materials</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">514</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Work-in-progress</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">206</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-92; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Finished goods</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">312</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-93; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,032</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:InventoryRawMaterialsNetOfReserves contextRef="c4" decimals="-3" id="ixv-19113" unitRef="usd"> 514000 </us-gaap:InventoryRawMaterialsNetOfReserves>
<us-gaap:InventoryRawMaterialsNetOfReserves contextRef="c5" decimals="-3" id="ixv-19114" unitRef="usd"> 6000 </us-gaap:InventoryRawMaterialsNetOfReserves>
<us-gaap:InventoryWorkInProcessNetOfReserves contextRef="c4" decimals="-3" id="ixv-19115" unitRef="usd"> 206000 </us-gaap:InventoryWorkInProcessNetOfReserves>
<us-gaap:InventoryFinishedGoodsNetOfReserves contextRef="c4" decimals="-3" id="ixv-19116" unitRef="usd"> 312000 </us-gaap:InventoryFinishedGoodsNetOfReserves>
<us-gaap:FIFOInventoryAmount contextRef="c4" decimals="-3" id="ixv-19117" unitRef="usd"> 1032000 </us-gaap:FIFOInventoryAmount>
<us-gaap:FIFOInventoryAmount contextRef="c5" decimals="-3" id="ixv-19118" unitRef="usd"> 6000 </us-gaap:FIFOInventoryAmount>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0" id="ixv-16673">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE</b>  <b>4 - PROPERTY AND EQUIPMENT, net</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">U.S. dollars <br/> in thousands</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Cost:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Computers and software</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">204</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">124</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Furniture and leasehold improvements</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">38</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">7</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Electronic equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">20</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">9</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Machines and molds</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-94; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">334</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">140</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less - <span style="font-style: normal; font-weight: normal">accumulated depreciation</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">140</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">194</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">68</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0" id="ixv-16680">
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">U.S. dollars <br/> in thousands</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Cost:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Computers and software</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">204</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">124</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Furniture and leasehold improvements</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">38</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">7</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Electronic equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">20</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">9</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Machines and molds</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-94; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">334</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">140</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less - <span style="font-style: normal; font-weight: normal">accumulated depreciation</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">140</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">194</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">68</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c57" decimals="-3" id="ixv-19119" unitRef="usd"> 204000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c58" decimals="-3" id="ixv-19120" unitRef="usd"> 124000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c59" decimals="-3" id="ixv-19121" unitRef="usd"> 38000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c60" decimals="-3" id="ixv-19122" unitRef="usd"> 7000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c61" decimals="-3" id="ixv-19123" unitRef="usd"> 20000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c62" decimals="-3" id="ixv-19124" unitRef="usd"> 9000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c63" decimals="-3" id="ixv-19125" unitRef="usd"> 72000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c4" decimals="-3" id="ixv-19126" unitRef="usd"> 334000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c5" decimals="-3" id="ixv-19127" unitRef="usd"> 140000 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c4" decimals="-3" id="ixv-19128" unitRef="usd"> 140000 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c5" decimals="-3" id="ixv-19129" unitRef="usd"> 72000 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="c4" decimals="-3" id="ixv-19130" unitRef="usd"> 194000 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="c5" decimals="-3" id="ixv-19131" unitRef="usd"> 68000 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:LesseeOperatingLeasesTextBlock contextRef="c0" id="ixv-16869">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 5- LEASES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has operating leases for its offices and vehicles. The Company’s leases have remaining terms of less than one year to approximately 2 years, some of which may include options to extend the leases for up to 2 years.</p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif">The following table summarizes the classification of operating lease right-of-use assets and liabilities in the Company’s Consolidated Balance Sheets as of December 31, 2023 and 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">U.S. dollars in thousands</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Right of use assets</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">592</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">180</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Short term</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">297</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">68</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Long term</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">278</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">94</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total lease liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">575</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">162</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">At December 31, 2023, the future minimum lease payments under the Company’s operating lease liabilities are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold; border-bottom: Black 1.5pt solid">Year ended December 31,</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">U.S. dollars<br/> in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left">2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">308</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">289</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">2026</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total future minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Less imputed interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(44</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Less operating lease liabilities, current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(297</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 4pt; text-align: left">Operating lease liabilities, non-current</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">278</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Total expenses under all operating leases were $232 thousand, $74 thousand, and $42 thousand for the years ended December 31, 2023, 2022 and 2021, respectively.</p>
</us-gaap:LesseeOperatingLeasesTextBlock>
<us-gaap:LesseeOperatingLeaseRemainingLeaseTerm contextRef="c4" id="ixv-19132"> P2Y </us-gaap:LesseeOperatingLeaseRemainingLeaseTerm>
<us-gaap:LesseeOperatingLeaseOptionToExtend contextRef="c0" id="ixv-19133"> 2 years </us-gaap:LesseeOperatingLeaseOptionToExtend>
<us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock contextRef="c0" id="ixv-16880">
<span style="font-family: Times New Roman, Times, Serif">The following table summarizes the classification of operating lease right-of-use assets and liabilities in the Company’s Consolidated Balance Sheets as of December 31, 2023 and 2022:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">U.S. dollars in thousands</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Right of use assets</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">592</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">180</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Short term</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">297</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">68</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Long term</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">278</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">94</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total lease liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">575</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">162</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="c4" decimals="-3" id="ixv-19134" unitRef="usd"> 592000 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="c5" decimals="-3" id="ixv-19135" unitRef="usd"> 180000 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="c4" decimals="-3" id="ixv-19136" unitRef="usd"> 297000 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="c5" decimals="-3" id="ixv-19137" unitRef="usd"> 68000 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c4" decimals="-3" id="ixv-19138" unitRef="usd"> 278000 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c5" decimals="-3" id="ixv-19139" unitRef="usd"> 94000 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:OperatingLeaseLiability contextRef="c4" decimals="-3" id="ixv-19140" unitRef="usd"> 575000 </us-gaap:OperatingLeaseLiability>
<us-gaap:OperatingLeaseLiability contextRef="c5" decimals="-3" id="ixv-19141" unitRef="usd"> 162000 </us-gaap:OperatingLeaseLiability>
<us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c0" id="ixv-19142">
At December 31, 2023, the future minimum lease payments under the Company’s operating lease liabilities are as follows:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold; border-bottom: Black 1.5pt solid">Year ended December 31,</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">U.S. dollars<br/> in thousands</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left">2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">308</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">289</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">2026</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total future minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Less imputed interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(44</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Less operating lease liabilities, current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(297</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 4pt; text-align: left">Operating lease liabilities, non-current</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">278</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>
</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="c4" decimals="-3" id="ixv-19143" unitRef="usd"> 308000 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="c4" decimals="-3" id="ixv-19144" unitRef="usd"> 289000 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="c4" decimals="-3" id="ixv-19145" unitRef="usd"> 22000 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="c4" decimals="-3" id="ixv-19146" unitRef="usd"> 619000 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
<us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="c4" decimals="-3" id="ixv-19147" unitRef="usd"> 44000 </us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
<us-gaap:OperatingLeaseLiability contextRef="c4" decimals="-3" id="ixv-19148" unitRef="usd"> 575000 </us-gaap:OperatingLeaseLiability>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="c4" decimals="-3" id="ixv-19149" unitRef="usd"> 297000 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c4" decimals="-3" id="ixv-19150" unitRef="usd"> 278000 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:OperatingLeaseExpense contextRef="c0" decimals="-3" id="ixv-19151" unitRef="usd"> 232000 </us-gaap:OperatingLeaseExpense>
<us-gaap:OperatingLeaseExpense contextRef="c6" decimals="-3" id="ixv-19152" unitRef="usd"> 74000 </us-gaap:OperatingLeaseExpense>
<us-gaap:OperatingLeaseExpense contextRef="c7" decimals="-3" id="ixv-19153" unitRef="usd"> 42000 </us-gaap:OperatingLeaseExpense>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c0" id="ixv-17124">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 6 - COMMITMENTS AND CONTINGENCIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Royalties to the Israel Innovation Authority (“IIA”):</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 57.4pt; text-indent: -0.7pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company receives royalty-bearing grants from the IIA, for approved research and development projects. The programs include grants for: wages, materials, subcontractors and miscellaneous. The Company was required to pay royalties at the rate of 3%-3.5% on sales of products developed with the funds provided by the IIA, up to an amount equal to 100% of the IIA research and development grants received, linked to the dollar including accrued interest. Until October 25, 2023, the interest was calculated at a rate based on 12-month LIBOR applicable to US Dollar deposits. However, on October 25, 2023, the IIA published a directive concerning changes in royalties to address the expiration of the LIBOR. Under such directive, regarding IIA grants approved by the IIA prior to January 1, 2024 but which are outstanding thereafter, as of January 1, 2024 the annual interest is calculated at a rate based on 12-month SOFR, or at an alternative rate published by the Bank of Israel plus 0.71513%; and, for grants approved on or following January 1, 2024 the annual interest shall be the higher of (i) the 12 months SOFR interest rate, plus 1%, or (ii) a fixed annual interest rate of 4%.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2018, two IIA programs were completed, while the amounts received for them aggregated to $1.224 million. In addition, another IIA approved plan commenced on May 1, 2020, and was completed on July 31, 2021, pursuant to which a total of $627 thousand was received. During January 2023, the IIA approved an additional program to finance further development of the Company’s manufacturing process of its wearable neural interface in Israel. The approved program is in amount of approximately $900 thousand (NIS 3.1 million), of which the IIA will finance 60%; as of December 31, 2023, $288 thousand was received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The terms of the grants under the Encouragement of Research, Development and Technological Innovation in the Industry 1984 require that the manufacturing of products resulting from IIA-funded programs be carried out in Israel, unless a prior written approval of the IIA is obtained (except for a transfer of up to 10% of the production rights, for which a notification to the IIA is sufficient). During December 2022, the Company received an approval from the IIA to transfer some of its manufacturing activities abroad.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As a condition for obtaining approval to manufacture outside Israel (or following a declaration that up to 10% of the production is transferred abroad), the Company would be required to pay increased royalties, which usually amount to 1% in addition to the standard royalties rate 3%-3.5%, and also the total amount of its liability to the IIA may be increased to between 120% and 300% of the grants received from the IIA, depending on the manufacturing volume that is performed outside Israel (less royalties already paid to IIA).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Research and development grants deducted from research and development expenses amounted to $415, <span style="-sec-ix-hidden: hidden-fact-95">nil</span> and $289 thousand for the years ended December 31, 2023, 2022 and 2021, respectively. As of December 31, 2023, the maximum obligation with respect to the grants received from the IIA, contingent upon entitled future sales, is $2.2 million plus interest which may be increased, depending on the manufacturing volume that is performed outside Israel. The Company has obligations regarding know-how, technology, or products, not to transfer the information, rights thereon and production rights which derive from the research and development, in whole or part, of its Mudra product and its Mudra Band product, without the IIA Research Committee approval.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Royalties to the Israeli Ministry of Economy and Industry (“IMEI”):</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 35.5pt 0pt 77.3pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During 2020, the Company received a grant from the IMEI, for approved marketing expenses amounting to $95 thousand. The program includes participation in expenses for: consulting for marketing, advertising and online marketing, flights to exhibitions and miscellaneous.  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Sales and marketing grants deducted from sales and marketing expenses amounted to $42 thousand for the year ended December 31, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.6pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">Under the agreement with the IMEI, if the export revenues in the defined target market increase by $311 thousand compared to the base year, the Company would be required to pay royalties at the rate of 3% of the increase, with the funds provided by the IMEI up to an amount equal to 100% of the IMEI marketing grant received, linked to the consumer price index (“CPI”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">As of December 31, 2023, the maximum obligation with respect to the grant received from the IMEI, contingent upon entitled future sales, is $95 thousand linked to the CPI.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease Commitments – Operating Leases:</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On July 1, 2018, the Company entered into a lease agreement for a period which expired on September 30, 2022. The monthly lease payment totaled approximately $5 thousand.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">After September 30, 2022, the Company stayed on the lease on a month-to-month basis. At the end of January 2023, the Company terminated this lease with 60 days’ termination notice that ended on March 31, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In January 2023, the Company entered into a new lease agreement in Yokne’am Illit, Israel for a period which started on February 1, 2023, and expires on January 31, 2025, with an option to extend the lease period by two additional lease periods, each for an additional 12 months. The Company’s monthly rent payment for this facility is approximately $16 thousand during the first lease year and will be increased to approximately $20 thousand during the second lease year. During the option lease periods, the lease payment may be increased up to 10% as compared to the second lease year. The Company expects to exercise the option and extend the lease for another year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The Company’s subsidiary, Mudra Wearable, established an office located in California. The lease is on a month-to-month basis with de-minimis consideration. Additionally, during 2022, the Company entered into lease agreements to lease 5 vehicles for a period of 3 years.</p>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<wlds:RoyaltiesRate contextRef="c65" decimals="2" id="ixv-19154" unitRef="pure"> 0.03 </wlds:RoyaltiesRate>
<wlds:RoyaltiesRate contextRef="c66" decimals="3" id="ixv-19155" unitRef="pure"> 0.035 </wlds:RoyaltiesRate>
<wlds:GrantsReceivedEqualPercentageRate contextRef="c0" decimals="2" id="ixv-19156" unitRef="pure"> 1 </wlds:GrantsReceivedEqualPercentageRate>
<wlds:AnnualAlternativeInterestPercentage contextRef="c0" decimals="7" id="ixv-19157" unitRef="pure"> 0.0071513 </wlds:AnnualAlternativeInterestPercentage>
<wlds:AnnualInterestRate contextRef="c67" decimals="2" id="ixv-19158" unitRef="pure"> 0.01 </wlds:AnnualInterestRate>
<wlds:FixedAnnualInterestRate contextRef="c0" decimals="2" id="ixv-19159" unitRef="pure"> 0.04 </wlds:FixedAnnualInterestRate>
<wlds:AmountsReceivedAggregateAmount contextRef="c68" decimals="-3" id="ixv-19160" unitRef="usd"> 1224000 </wlds:AmountsReceivedAggregateAmount>
<wlds:AmountsReceivedAggregateAmount contextRef="c69" decimals="-3" id="ixv-19161" unitRef="usd"> 627000 </wlds:AmountsReceivedAggregateAmount>
<wlds:AmountOfDevelopmentProgram contextRef="c70" decimals="-3" id="ixv-19162" unitRef="usd"> 900000 </wlds:AmountOfDevelopmentProgram>
<wlds:AmountOfDevelopmentProgram contextRef="c70" decimals="-5" id="ixv-19163" unitRef="ils"> 3100000 </wlds:AmountOfDevelopmentProgram>
<wlds:PercentageOfFinancing contextRef="c4" decimals="2" id="ixv-19164" unitRef="pure"> 0.60 </wlds:PercentageOfFinancing>
<wlds:TotalCashReceivedFromTheIIA contextRef="c0" decimals="-3" id="ixv-19165" unitRef="usd"> 288000 </wlds:TotalCashReceivedFromTheIIA>
<wlds:ExceptTransferProductionRight contextRef="c0" decimals="2" id="ixv-19166" unitRef="pure"> 0.10 </wlds:ExceptTransferProductionRight>
<wlds:ProductionTransferred contextRef="c0" decimals="2" id="ixv-19167" unitRef="pure"> 0.10 </wlds:ProductionTransferred>
<wlds:PayIncreasedRoyaltiesDescription contextRef="c0" id="ixv-19168"> the Company would be required to pay increased royalties, which usually amount to 1% in addition to the standard royalties rate 3%-3.5%, and also the total amount of its liability to the IIA may be increased to between 120% and 300% of the grants received from the IIA, depending on the manufacturing volume that is performed outside Israel (less royalties already paid to IIA). </wlds:PayIncreasedRoyaltiesDescription>
<wlds:ResearchAndDevelopmentGrantsDetection contextRef="c71" decimals="-3" id="ixv-19169" unitRef="usd"> 415000 </wlds:ResearchAndDevelopmentGrantsDetection>
<wlds:ResearchAndDevelopmentGrantsDetection contextRef="c73" decimals="-3" id="ixv-19170" unitRef="usd"> 289000 </wlds:ResearchAndDevelopmentGrantsDetection>
<wlds:MaximumObligatinAmount contextRef="c74" decimals="-5" id="ixv-19171" unitRef="usd"> 2200000 </wlds:MaximumObligatinAmount>
<wlds:GrantsReceivedFromTheIMEI contextRef="c75" decimals="-3" id="ixv-19172" unitRef="usd"> 95000 </wlds:GrantsReceivedFromTheIMEI>
<wlds:SalesAndMarketingExpensesDeductions contextRef="c76" decimals="-3" id="ixv-19173" unitRef="usd"> 42000 </wlds:SalesAndMarketingExpensesDeductions>
<us-gaap:RevenuesNetOfInterestExpense contextRef="c77" decimals="-3" id="ixv-19174" unitRef="usd"> 311000 </us-gaap:RevenuesNetOfInterestExpense>
<wlds:RoyaltiesRatePercentage contextRef="c77" decimals="2" id="ixv-19175" unitRef="pure"> 0.03 </wlds:RoyaltiesRatePercentage>
<wlds:MarketingGrantReceived contextRef="c0" decimals="2" id="ixv-19176" unitRef="pure"> 1 </wlds:MarketingGrantReceived>
<us-gaap:GrantsReceivableCurrent contextRef="c4" decimals="-3" id="ixv-19177" unitRef="usd"> 95000 </us-gaap:GrantsReceivableCurrent>
<us-gaap:LeaseCost contextRef="c0" decimals="-3" id="ixv-19178" unitRef="usd"> 5000 </us-gaap:LeaseCost>
<us-gaap:PaymentsForRent contextRef="c78" decimals="-3" id="ixv-19179" unitRef="usd"> 16000 </us-gaap:PaymentsForRent>
<us-gaap:PaymentsForRent contextRef="c79" decimals="-3" id="ixv-19180" unitRef="usd"> 20000 </us-gaap:PaymentsForRent>
<wlds:LeasePaymentIncreased contextRef="c80" decimals="2" id="ixv-19181" unitRef="pure"> 0.10 </wlds:LeasePaymentIncreased>
<wlds:LeaseAgreements contextRef="c81" id="ixv-19182"> 5 </wlds:LeaseAgreements>
<wlds:LeaseAgreementsPeriod contextRef="c81" id="ixv-19183"> P3Y </wlds:LeaseAgreementsPeriod>
<us-gaap:DebtDisclosureTextBlock contextRef="c0" id="ixv-17276">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 7 - CONVERTIBLE SECURITIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A. During 2017, 2018, January 2019, April 2019 and November 2019, the Company entered into convertible security agreements with certain investors, according to which the Company received an aggregate amount of $400 thousand, $600 thousand, $100 thousand, $200 thousand and $100 thousand, respectively, bearing interest at the rate of 4% per annum. Such amounts including the accrued interest were converted into Ordinary Shares, based on a share price agreed upon in the respective agreement of $0.79, $0.79 $0.92, $0.92 and $1.69, respectively, in April 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.6pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In December 2019, the Company entered into additional convertible security agreements with an aggregate principal amount of $1.5 million, which was converted into Ordinary Shares based on a share price agreed upon in the agreement of $1.22 in April 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Those convertible security agreements, including accrued interest, were not mandatorily redeemable, nor redeemable at the option of the holder after a specified date, but a change of control event as described in the agreements would constitute a redemption event outside of the Company’s control. Therefore, all the convertible securities were presented as current liabilities. The beneficial conversion feature of each one of convertible security was valued at zero.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">B. April 2021 investors - In June 2022, the Company received from Alpha Capital Anstalt (“Alpha”) the contractually required written consent to proceed with the IPO (the “June 2022 Consent”) in exchange for a cash payment of $300,000 from the proceeds of the IPO, which was paid on September 28, 2022, following the completion of the IPO. Pursuant to the share purchase agreements the Company entered into with certain investors in April 2021 (the “April 2021 SPAs”), in the event of an initial public offering event or in a Dilutive Issuance event (as defined below), reflecting a pre-money valuation of $26,400,000, or a lower one, then such investors shall receive additional Ordinary Shares and additional shares underlying each warrant, based on 80% of the price per share at the IPO (the “Discounted PPS”), less the number of Ordinary Shares issued to them in the April 2021 financing, and the number of shares underlying each warrant shall be increased assuming the exercise amount is divided by the Discounted PPS. Additionally, beginning on April 22, 2021 and until the earlier of (i) the 90th calendar day after the expiration of the applicable lock-ups, following the IPO date (i.e. June 2023) or (ii) three years from April 22, 2021, if the Company or its subsidiary shall issue any Ordinary Shares or equivalents of Ordinary Shares, in an equity transaction other than an exempt issuance, entitling any person or entity to acquire Ordinary Shares at an effective price per share less than the per share purchase price of $2.25 (subject to prior adjustment for reverse and forward stock splits and the like) (a “Dilutive Issuance”), then, for no additional consideration, the Company shall immediately issue to the investors in the April 2021 financing that number of additional Ordinary Shares equal to (a) the per share purchase price of $2.25 divided by amount actually paid in new cash consideration by third parties for each Ordinary Share in the Dilutive Issuance less (b) the number of Ordinary Shares issued to Alpha and other investors at the closing of the April 2021 financing pursuant to April 2021 SPAs. Pursuant to the June 2022 Consent, the investor in the April 2021 financing waived their rights for such adjustments as of the date of the IPO and deferred such adjustments (if any) to be effected on the 90th calendar day following the closing of the IPO.  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On September 20, 2022, the Company’s volume weighted average stock price was less than the exercise price of $2.00 for the warrants. Accordingly, effective after the closing of trading on December 14, 2022 (the 90th calendar day immediately following the issuance date of the warrants), the warrants’ exercise price was adjusted pursuant to their terms to $2.00 (the “Exercise Price Adjustment”). Following the Exercise Price Adjustment, on February 16, 2023, the Company issued an aggregate of 169,125 Ordinary Shares to the April 2021 investors as a result of the IPO.  </span></p>
</us-gaap:DebtDisclosureTextBlock>
<us-gaap:ProceedsFromConvertibleDebt contextRef="c82" decimals="-3" id="ixv-19184" unitRef="usd"> 400000 </us-gaap:ProceedsFromConvertibleDebt>
<us-gaap:ProceedsFromConvertibleDebt contextRef="c83" decimals="-3" id="ixv-19185" unitRef="usd"> 600000 </us-gaap:ProceedsFromConvertibleDebt>
<us-gaap:ProceedsFromConvertibleDebt contextRef="c84" decimals="-3" id="ixv-19186" unitRef="usd"> 100000 </us-gaap:ProceedsFromConvertibleDebt>
<us-gaap:ProceedsFromConvertibleDebt contextRef="c85" decimals="-3" id="ixv-19187" unitRef="usd"> 200000 </us-gaap:ProceedsFromConvertibleDebt>
<us-gaap:ProceedsFromConvertibleDebt contextRef="c86" decimals="-3" id="ixv-19188" unitRef="usd"> 100000 </us-gaap:ProceedsFromConvertibleDebt>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="c87" decimals="2" id="ixv-19189" unitRef="pure"> 0.04 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:SharePrice contextRef="c88" decimals="2" id="ixv-19190" unitRef="usdPershares"> 0.79 </us-gaap:SharePrice>
<us-gaap:SharePrice contextRef="c89" decimals="2" id="ixv-19191" unitRef="usdPershares"> 0.79 </us-gaap:SharePrice>
<us-gaap:SharePrice contextRef="c90" decimals="2" id="ixv-19192" unitRef="usdPershares"> 0.92 </us-gaap:SharePrice>
<us-gaap:SharePrice contextRef="c91" decimals="2" id="ixv-19193" unitRef="usdPershares"> 0.92 </us-gaap:SharePrice>
<us-gaap:SharePrice contextRef="c92" decimals="2" id="ixv-19194" unitRef="usdPershares"> 1.69 </us-gaap:SharePrice>
<us-gaap:DebtInstrumentFaceAmount contextRef="c93" decimals="-5" id="ixv-19195" unitRef="usd"> 1500000 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:SharePrice contextRef="c94" decimals="2" id="ixv-19196" unitRef="usdPershares"> 1.22 </us-gaap:SharePrice>
<wlds:ConvertibleSecurityDescription contextRef="c0" id="ixv-19197"> The beneficial conversion feature of each one of convertible security was valued at zero. </wlds:ConvertibleSecurityDescription>
<wlds:CashPayment contextRef="c95" decimals="0" id="ixv-19198" unitRef="usd"> 300000 </wlds:CashPayment>
<wlds:PremoneyValuationAmount contextRef="c96" decimals="0" id="ixv-19199" unitRef="usd"> 26400000 </wlds:PremoneyValuationAmount>
<wlds:WarrantPricePerSharePercentage contextRef="c97" decimals="2" id="ixv-19200" unitRef="pure"> 0.80 </wlds:WarrantPricePerSharePercentage>
<wlds:PurchasePricePerShare contextRef="c98" decimals="2" id="ixv-19201" unitRef="usdPershares"> 2.25 </wlds:PurchasePricePerShare>
<wlds:PurchasePricePerShare contextRef="c99" decimals="2" id="ixv-19202" unitRef="usdPershares"> 2.25 </wlds:PurchasePricePerShare>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c100" decimals="2" id="ixv-19203" unitRef="usdPershares"> 2 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c101" decimals="2" id="ixv-19204" unitRef="usdPershares"> 2 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<wlds:AggregateOrdinaryShares contextRef="c102" decimals="0" id="ixv-19205" unitRef="shares"> 169125 </wlds:AggregateOrdinaryShares>
<wlds:CreditFacilityDisclosureTextBlock contextRef="c0" id="ixv-17328">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 8 – CREDIT FACILITY </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On July 4, 2022, the Company entered into a senior secured credit facility agreement with L.I.A. Pure Capital Ltd. (“Pure Capital”) to borrow from time to time amounts until the closing of the IPO in an amount of up to $800 thousand (the “Initial Credit”), which Initial Credit could be increased, upon the request of the Company, to an amount not exceeding $1 million (together with the Initial Credit, the “Credit Facility”) in aggregate. The underlying outstanding amounts had priority in relation and senior to any other debts owed by the Company to any third party, and were subject to a registered floating charge, for the benefit of Pure Capital, against all of the Company’s assets. During July, August and September 2022, the Company received an aggregate of $800 thousand under the Credit Facility. The Credit Facility bore interest at the rate of 4% per annum. The outstanding amounts, together with interest accrued and unpaid were due and payable on the earlier of (i) June 30, 2024, or (ii) upon receipt of a certain financing transaction or in the event of certain customary events of default or a change of control. The Credit Facility was fully repaid on September 19, 2022. The agreement indicates that the Company shall not assume any debt senior to the Credit Facility during the term of the Credit Facility, unless Pure Capital has provided its advance written consent; and subject to applicable law, any debt assumed by the Company during such term shall be deemed subordinated to any debt accrued under the agreement, if Pure Capital had not provided its prior written consent; and without Pure Capital’s prior written consent, the Company shall not pledge in favor of a third-party creditor or lender any of its assets or rights, including by a floating charge, until such time that the Credit Facility, and any interest accrued thereon, has been repaid in full to Pure Capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">Additionally, the Credit Facility agreement requires the Company to retain Pure Capital for investor relations services and other related strategic services in exchange for a monthly base fee of $35 thousand, upon the closing of the IPO, under a 3 year consulting agreement. If 70% or more of the warrants (or other convertible securities) issued in connection with the IPO are exercised during the term of such instrument, then the base monthly fee will immediately increase to $70 thousand, which increase shall apply retroactively to the closing of the IPO date. In addition, Pure Capital shall serve as the Company’s strategic consultant in connection with any offering or financing transaction of the Company, each, in excess of $5 million (which does not include the IPO) in exchange for a per offering and/or transaction fee of $100 thousand for the closing. Total expenses for services rendered under the Pure Capital agreement were $420 thousand and $122 thousand for the years ended December 31, 2023 and 2022, respectively.</p>
</wlds:CreditFacilityDisclosureTextBlock>
<us-gaap:OtherBorrowings contextRef="c103" decimals="-3" id="ixv-19206" unitRef="usd"> 800000 </us-gaap:OtherBorrowings>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="c4" decimals="-6" id="ixv-19207" unitRef="usd"> 1000000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<wlds:AggregateAmount contextRef="c104" decimals="-3" id="ixv-19208" unitRef="usd"> 800000 </wlds:AggregateAmount>
<us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd contextRef="c104" decimals="2" id="ixv-19209" unitRef="pure"> 0.04 </us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd>
<wlds:ServicesInExchangeForMonthlyBaseFee contextRef="c47" decimals="-3" id="ixv-19210" unitRef="usd"> 35000 </wlds:ServicesInExchangeForMonthlyBaseFee>
<wlds:AggrementTerm contextRef="c47" id="ixv-19211"> P3Y </wlds:AggrementTerm>
<wlds:WarrantsIssuedPercentage contextRef="c47" decimals="2" id="ixv-19212" unitRef="pure"> 0.70 </wlds:WarrantsIssuedPercentage>
<wlds:BaseMonthlyFeeImmediatelyIncreaseAmount contextRef="c47" decimals="-3" id="ixv-19213" unitRef="usd"> 70000 </wlds:BaseMonthlyFeeImmediatelyIncreaseAmount>
<wlds:OfferingOrFinancingTransactionAmount contextRef="c47" decimals="-6" id="ixv-19214" unitRef="usd"> 5000000 </wlds:OfferingOrFinancingTransactionAmount>
<wlds:TransactionFeeClosingValue contextRef="c47" decimals="-3" id="ixv-19215" unitRef="usd"> 100000 </wlds:TransactionFeeClosingValue>
<wlds:ExpenseOnServiceRendering contextRef="c0" decimals="-3" id="ixv-19216" unitRef="usd"> 420000 </wlds:ExpenseOnServiceRendering>
<wlds:ExpenseOnServiceRendering contextRef="c6" decimals="-3" id="ixv-19217" unitRef="usd"> 122000 </wlds:ExpenseOnServiceRendering>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c0" id="ixv-17368">
<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 9 – SHAREHOLDERS’ EQUITY (DEFICIT):</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Share capital</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif">The share capital as of December 31, 2023 and 2022, is composed of as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Number of shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Authorized</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Issued and outstanding</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31, <br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31, <br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ordinary shares, NIS 0.01 par value</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">50,000,000</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">50,000,000</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">20,387,428</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">15,049,720</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Ordinary Shares entitle their holders: to receive notices of, and to attend, general meetings where each Ordinary Share shall have one vote for all purposes; to share distributions as may be declared by the Board of Directors of the Company and approved by the shareholders, if required; and, upon liquidation or dissolution - to participate in the distribution of the assets of the Company after payment of all debts and other liabilities of the Company, in accordance with the terms of the Company’s Articles of Association.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On inception, the Company issued 4,500,000 Ordinary Shares to its three co-founders for a total consideration equal to their par value (approximately $12 thousand). In October 2021, the total consideration was paid off by the co-founders.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On March 10, 2016, the Company issued to certain investors 1,844,268 ordinary A shares, NIS 0.01 par value of the Company (“Ordinary A Shares”) for a total consideration of $500 thousand.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Ordinary A Shares conferred on the holders all rights to holders of Ordinary Shares in the Company and, in addition, bore preferred rights primarily advanced in return of their investments plus 2% per year, in a liquidation event as described in the Company’s Articles of Association.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In 2021, those Ordinary A Shares were converted into Ordinary Shares, and the Company reclassified the Company’s authorized share capital of 2,000,000 Ordinary A Shares into 2,000,000 Ordinary Shares and increased the Company’s authorized share capital by 10,000,000 Ordinary Shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During 2018, 2020, 2021 and 2022, the Company issued 111,142, 15,430, 241,533 and 4,666 Ordinary Shares, respectively, upon exercise of employees’ options.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In April 2021, the Company issued to new investors 1,343,374 Ordinary Shares, and 671,687 warrants exercisable into Ordinary Shares in consideration of 125% of the per share purchase price in an initial public offering of the Company, if and when it shall occur, for total consideration of $3.025 million, before $100 thousand of issuance expenses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During September 2022, the Company completed the IPO, in which were issued 3,750,000 Ordinary Shares and warrants to purchase 8,625,000 Ordinary Shares.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During 2022, the Company entered into SAFEs for $500 thousand with 5 investors, $100 thousand each, of which $400 thousand were converted to 118,204 Ordinary Shares and $100 thousand of one investor were paid back in cash upon the closing of the IPO. Those SAFEs were not mandatorily redeemable, nor redeemable at the option of the holder after a specified date, but in an Equity Financing (as defined in the SAFEs) which under current liquidity circumstances constitutes a redemption event outside of the Company’s control. The Company issued to each SAFE investor a warrant to purchase Ordinary Shares of the Company with an exercise price of $6.345 per share in such offering for an aggregate amount of up to $25 thousand (exercisable for a total of 15,760 Ordinary Shares, until the earlier of: (i) eighteen (18) months from January 2022; or (ii) in a change of control event, which generally covers (a) a transaction in which any person or group becomes the beneficial owner, directly or indirectly, of more than 50% of the Company’s outstanding voting securities with the right to vote for the election of members of the Company’s Board of Directors, or (b) any reorganization, merger or consolidation of the Company, or (c) a sale, lease or other disposition of all or substantially all of the Company’s assets).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During September 2022, investors exercised 40,000 warrants into Ordinary Shares. During October 2022, a former employee of the Company exercised 4,666 options into Ordinary Shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In June 2023, 724,139 warrants were exercised into 724,139 Ordinary Shares at an exercise price of $2.00 per Ordinary Share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; background-color: white">During November 2023, the Company completed a follow-on public offering for gross proceeds of $2 million, in which the Company issued 4,444,444 Ordinary Shares priced to the public at $0.45 per share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Share-based compensation</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.3pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In 2015, the Company’s Board of Directors adopted the 2015 Share Option Plan (the “2015 Plan”), with 1,032,805 options available for grant, and through December 31, 2021, the Company’s Board of Directors approved, in the aggregate, an increase of 800,000 options available for grant, for allocation to existing and future employees, consultants and directors of the Company and/or its Subsidiary, such that, there are 1,832,805 Ordinary Shares reserved under the 2015 Plan (including those that were exercised into Ordinary Shares).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On December 15, 2022, the Company’s Board of Directors approved an increase of a total of 424,653 Ordinary Shares underlying options available for grant, for allocation to existing and future employees, consultants and directors of the Company and/or its Subsidiary, such that there are 2,257,458 Ordinary Shares underlying options granted (including options that were exercised into Ordinary Shares) or reserved for future issuance under the 2015 Plan.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">On August 23, 2023, the Company’s Board of Directors approved an increase of a total of 931,139 Ordinary Shares underlying options available for grant, for allocation to existing and future employees, consultants and directors of the Company and/or its Subsidiary, such that there are 3,188,597 Ordinary Shares underlying options granted (including options that were exercised into Ordinary Shares) or reserved for future issuance under the 2015 Plan.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">As of March 13, 2024, the Company had 1,066,637 Ordinary Shares reserved for future issuance under the 2015 Plan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif"><b>Options to employees </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Below is a summary of the Company’s options activity and related information with respect to options granted to employees during the years ended December 31, 2023 and 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3cm"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Year ended <br/> December 31,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Year ended <br/> December 31,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Amount<br/> of <br/> options</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/> average <br/> exercise <br/> price</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Amount<br/> of <br/> options</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted <br/> average <br/> exercise<br/> price</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Outstanding - beginning of the year</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">988,264</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.563</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">863,264</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.614</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">*471,500</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.224</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">145,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.184</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Exercised</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-96; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-97; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,666</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Expired or forfeited</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(5,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.664</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,334</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4pt; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Outstanding - end of the year</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,454,764</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.777</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">988,264</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.563</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4pt; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Exercisable at end of year</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">889,125</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.612</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">753,236</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.703</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The weighted-average grant date fair value of stock-based awards granted was $1.224, $0.184 and $0.323 per share during the years ended December 31, 2023, December 31, 2022 and December 31, 2021, respectively. The options will expire at the earlier of (i) ten years from the date of grant or (ii) 90 days following the termination of employment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The following weighted-average assumptions were used in determining the most recent fair values of stock options using the Black-Scholes valuation model:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Expected stock price volatility</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">55.0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Risk free interest rate</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.10</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Expected life of options</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6.25</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Including the grant of 120,000 options to purchase up to 120,000 Ordinary Shares to directors, as approved by the Company’s shareholders on November 30, 2023, with an exercise price of $1.32 per share. The options will expire at the earlier of (i) ten years from the date of grant or (ii) 90 days following a termination of employment or service. The fair value of each option as of the grant date was $0.12, determined using the Black-Scholes option pricing model and the total expenses of $15 thousand will be expensed over the option vesting periods of three years.</span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif"><b>Options to consultants </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s outstanding options to consultants as of December 31, 2023 were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.3pt; text-indent: -1cm"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Issuance date</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">In connection with</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>No. of options<br/> issued</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Exercise<br/> price</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>No. of options<br/> exercisable</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 32%"><span style="font-family: Times New Roman, Times, Serif">2015</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 31%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Rendered services</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">110,655</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">110,655</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2017</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Rendered services</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">36,885</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">36,885</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Rendered services</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">69,090</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003-$2.25</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">69,090</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023*</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Rendered services</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">100,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.546</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">37,778</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.3pt; text-indent: -1cm"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On April 27, 2023, the Company’s Board of Directors approved the additional grant of options to purchase up to 100,000 Ordinary Shares to a consultant, with an exercise price of $0.55 per share. The options will expire at the earlier of (i) ten years from the date of grant or (ii) 90 days following a termination of services. The fair value of each option as of the grant date was $0.26, determined using the Black-Scholes option pricing model and the total expenses of $26 thousand will be expensed over the option vesting periods of three years.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The share-based compensation expenses are recognized in the following line items in the consolidated statements of comprehensive loss in the years ended:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December 31</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">U.S. dollars in thousands</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Research and development expenses</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">83</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">180</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">105</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Sales and marketing expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">61</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">401</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">111</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">General and administrative expenses</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">97</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">209</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">83</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">241</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">790</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">299</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif"><b>Equity Warrants to investors and associated with the IPO, as of December 31, 2023:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Number of warrants/ options</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Issuance date</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Exercise price</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Exercise ratio</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Expiration date</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Notes</b></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,860,861</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 14%; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">September 13, 2022</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.00</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 25%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Each warrant is exercisable into 1 Ordinary Share</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 16%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">5 years following the issuance date</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 18%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Registered for trading (*)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">671,687</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">September 15, 2022</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5.29</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Each warrant is exercisable into 1 Ordinary Share, See note 7(B) above</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">18 months following the issuance date</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Owned by April 2021 investors</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">187,500</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">September 15, 2022</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5.31</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Each warrant is exercisable into 1 Ordinary Share</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">5 years following the issuance date</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Owned by underwriter</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,640</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">September 15, 2022</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.23</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Each warrant is exercisable into 1 Ordinary Share</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">10 years following the issuance date</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Owned by the legal advisor</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">(*) The warrants are exercisable at any time after their original issuance and at any time up to the date that is five years after their original issuance. The warrants will be exercisable, at the option of each holder, in whole or in part by delivering to us a duly executed exercise notice and, at any time a registration statement registering the issuance of the Ordinary Shares underlying the warrants under the Securities Act is effective and available for the issuance of such shares, by payment in full in immediately available funds for the number of Ordinary Shares purchased upon such exercise.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">The exercise price per whole Ordinary Share purchasable upon exercise of the warrants $4.00 per share (the “Initial Exercise Price”). The exercise price is subject to appropriate adjustment in the event of certain stock dividends and distributions, stock splits, stock combinations, reclassifications or similar events affecting the Company’s Ordinary Shares and also upon any distributions of assets, including cash, stock or other property to the Company’s shareholders. Subject to certain exemptions outlined in the warrant, for a period until <span style="-sec-ix-hidden: hidden-fact-98">two</span> years from the date of issuance of the warrant, if the Company shall sell, enter into an agreement to sell and subsequently sells, or grant any option to purchase, or sell, enter into an agreement to sell and subsequently sells, or grant any right to reprice, or otherwise dispose of or issue (or announce any offer, sale, grant or any option to purchase or other disposition the subsequently closes) any Ordinary Shares or convertible security, at an effective price per share less than the exercise price of the warrant then in effect, the exercise price of the warrant shall be reduced to equal the effective price per share in such Dilutive Issuance; provided, however, that in no event shall the exercise price of the warrant be reduced to an exercise price lower than 50% of the Initial Exercise Price. On the date that is 90 calendar days immediately following the initial issuance date of the warrants, the exercise price of the warrants will adjust (the “Reset Price”), provided that such value is less than the exercise price in effect on that date. The Reset Price is equal to the greater of (a) 50% of the Initial Exercise Price of the warrants on the issuance date or (b) 100% of the lowest volume weighted average price per Ordinary Share occurring on any day between the initial exercise date of the warrants and 90 calendar days following the issuance date of the warrants. The lowest Reset Price is $2.00, which is 50% of the Initial Exercise Price.</p>
</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<us-gaap:ScheduleOfStockholdersEquityTableTextBlock contextRef="c0" id="ixv-17389">
<span style="font-family: Times New Roman, Times, Serif">The share capital as of December 31, 2023 and 2022, is composed of as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Number of shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Authorized</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Issued and outstanding</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31, <br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December 31, <br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ordinary shares, NIS 0.01 par value</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">50,000,000</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">50,000,000</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">20,387,428</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">15,049,720</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:ScheduleOfStockholdersEquityTableTextBlock>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="c135" decimals="2" id="ixv-19218" unitRef="ilsPershares"> 0.01 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="c115" decimals="2" id="ixv-19219" unitRef="ilsPershares"> 0.01 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockSharesAuthorized contextRef="c135" decimals="0" id="ixv-19220" unitRef="shares"> 50000000 </us-gaap:CommonStockSharesAuthorized>
<us-gaap:CommonStockSharesAuthorized contextRef="c115" decimals="0" id="ixv-19221" unitRef="shares"> 50000000 </us-gaap:CommonStockSharesAuthorized>
<wlds:NumberOfSharesIssuedAndOutstanding contextRef="c135" decimals="INF" id="ixv-19222" unitRef="shares"> 20387428 </wlds:NumberOfSharesIssuedAndOutstanding>
<wlds:NumberOfSharesIssuedAndOutstanding contextRef="c115" decimals="INF" id="ixv-19223" unitRef="shares"> 15049720 </wlds:NumberOfSharesIssuedAndOutstanding>
<us-gaap:CommonStockSharesIssued contextRef="c105" decimals="0" id="ixv-19224" unitRef="shares"> 4500000 </us-gaap:CommonStockSharesIssued>
<wlds:TotalValueOfTheShares contextRef="c106" decimals="-3" id="ixv-19225" unitRef="usd"> 12000 </wlds:TotalValueOfTheShares>
<us-gaap:CommonStockSharesIssued contextRef="c107" decimals="0" id="ixv-19226" unitRef="shares"> 1844268 </us-gaap:CommonStockSharesIssued>
<wlds:OrdinaryShareParValue contextRef="c108" decimals="2" id="ixv-19227" unitRef="ilsPershares"> 0.01 </wlds:OrdinaryShareParValue>
<wlds:ValueOfOrdinaryAShare contextRef="c108" decimals="-3" id="ixv-19228" unitRef="usd"> 500000 </wlds:ValueOfOrdinaryAShare>
<wlds:InterestPercentage contextRef="c109" decimals="2" id="ixv-19229" unitRef="pure"> 0.02 </wlds:InterestPercentage>
<us-gaap:SharesIssued contextRef="c110" decimals="0" id="ixv-19230" unitRef="shares"> 2000000 </us-gaap:SharesIssued>
<wlds:AShareReclassifiedToOrdinaryShares contextRef="c111" decimals="0" id="ixv-19231" unitRef="shares"> 2000000 </wlds:AShareReclassifiedToOrdinaryShares>
<wlds:OrdinarySharesAuthorizedIncreased contextRef="c110" decimals="0" id="ixv-19232" unitRef="shares"> 10000000 </wlds:OrdinarySharesAuthorizedIncreased>
<us-gaap:CommonStockSharesIssued contextRef="c112" decimals="0" id="ixv-19233" unitRef="shares"> 111142 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesIssued contextRef="c113" decimals="0" id="ixv-19234" unitRef="shares"> 15430 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesIssued contextRef="c114" decimals="0" id="ixv-19235" unitRef="shares"> 241533 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesIssued contextRef="c115" decimals="0" id="ixv-19236" unitRef="shares"> 4666 </us-gaap:CommonStockSharesIssued>
<wlds:OrdinarySharesIssued contextRef="c116" decimals="0" id="ixv-19237" unitRef="shares"> 1343374 </wlds:OrdinarySharesIssued>
<wlds:OrdinarySharesWarrantExercisable contextRef="c99" decimals="0" id="ixv-19238" unitRef="shares"> 671687 </wlds:OrdinarySharesWarrantExercisable>
<wlds:OrdinarySharesInConsiderationPercentage contextRef="c117" decimals="2" id="ixv-19239" unitRef="pure"> 1.25 </wlds:OrdinarySharesInConsiderationPercentage>
<wlds:TotalConsiderationAmount contextRef="c117" decimals="-3" id="ixv-19240" unitRef="usd"> 3025000.000 </wlds:TotalConsiderationAmount>
<wlds:IssuanceExpenses contextRef="c117" decimals="-3" id="ixv-19241" unitRef="usd"> 100000 </wlds:IssuanceExpenses>
<us-gaap:CommonStockSharesIssued contextRef="c41" decimals="0" id="ixv-19242" unitRef="shares"> 3750000 </us-gaap:CommonStockSharesIssued>
<us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c41" decimals="0" id="ixv-19243" unitRef="shares"> 8625000 </us-gaap:ClassOfWarrantOrRightOutstanding>
<wlds:SAFEsAmount contextRef="c6" decimals="-3" id="ixv-19244" unitRef="usd"> 500000 </wlds:SAFEsAmount>
<wlds:Investor contextRef="c6" id="ixv-19245"> 5 </wlds:Investor>
<wlds:InvestorAmount contextRef="c6" decimals="-3" id="ixv-19246" unitRef="usd"> 100000 </wlds:InvestorAmount>
<wlds:ConvertedAmount contextRef="c6" decimals="-3" id="ixv-19247" unitRef="usd"> 400000 </wlds:ConvertedAmount>
<wlds:ConvertedToOrdinaryShares contextRef="c5" decimals="0" id="ixv-19248" unitRef="shares"> 118204 </wlds:ConvertedToOrdinaryShares>
<us-gaap:Cash contextRef="c5" decimals="-3" id="ixv-19249" unitRef="usd"> 100000 </us-gaap:Cash>
<wlds:Investor contextRef="c118" id="ixv-19250"> one </wlds:Investor>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c28" decimals="3" id="ixv-19251" unitRef="usdPershares"> 6.345 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement contextRef="c5" decimals="-3" id="ixv-19252" unitRef="usd"> 25000 </us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement>
<wlds:ExercisableWarrantsToShares contextRef="c25" decimals="0" id="ixv-19253" unitRef="shares"> 15760 </wlds:ExercisableWarrantsToShares>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="c119" decimals="2" id="ixv-19254" unitRef="pure"> 0.50 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<wlds:InvestorsExercisedWarrants contextRef="c39" decimals="0" id="ixv-19255" unitRef="shares"> 40000 </wlds:InvestorsExercisedWarrants>
<wlds:EmployeeExercisedWarrants contextRef="c120" decimals="0" id="ixv-19256" unitRef="shares"> 4666 </wlds:EmployeeExercisedWarrants>
<wlds:ExercisableWarrantsToShares contextRef="c121" decimals="0" id="ixv-19257" unitRef="shares"> 724139 </wlds:ExercisableWarrantsToShares>
<wlds:StockIssuedDuringPeriodSharesExerciseOfWarrants contextRef="c121" decimals="0" id="ixv-19258" unitRef="shares"> 724139 </wlds:StockIssuedDuringPeriodSharesExerciseOfWarrants>
<wlds:ExercisePricePerShare contextRef="c121" decimals="2" id="ixv-19259" unitRef="usdPershares"> 2 </wlds:ExercisePricePerShare>
<wlds:ProceedsFromIssuanceFollowOnPublicOffering contextRef="c122" decimals="-6" id="ixv-19260" unitRef="usd"> 2000000 </wlds:ProceedsFromIssuanceFollowOnPublicOffering>
<wlds:OrdinarySharesIssued contextRef="c122" decimals="0" id="ixv-19261" unitRef="shares"> 4444444 </wlds:OrdinarySharesIssued>
<wlds:OrdinarySharePerValue contextRef="c122" decimals="2" id="ixv-19262" unitRef="usdPershares"> 0.45 </wlds:OrdinarySharePerValue>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="c123" decimals="0" id="ixv-19263" unitRef="shares"> 1032805 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized contextRef="c124" decimals="0" id="ixv-19264" unitRef="shares"> 800000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="c24" decimals="0" id="ixv-19265" unitRef="shares"> 1832805 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
<wlds:OptionsAvailableForGrant contextRef="c125" decimals="0" id="ixv-19266" unitRef="shares"> 424653 </wlds:OptionsAvailableForGrant>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="c126" decimals="0" id="ixv-19267" unitRef="shares"> 2257458 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
<wlds:OptionsAvailableForGrant contextRef="c127" decimals="0" id="ixv-19268" unitRef="shares"> 931139 </wlds:OptionsAvailableForGrant>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="c128" decimals="0" id="ixv-19269" unitRef="shares"> 3188597 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
<us-gaap:CommonStockCapitalSharesReservedForFutureIssuance contextRef="c129" decimals="0" id="ixv-19270" unitRef="shares"> 1066637 </us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
<us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c0" id="ixv-17636">
<span style="font-family: Times New Roman, Times, Serif">Below is a summary of the Company’s options activity and related information with respect to options granted to employees during the years ended December 31, 2023 and 2022.</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Year ended <br/> December 31,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Year ended <br/> December 31,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Amount<br/> of <br/> options</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/> average <br/> exercise <br/> price</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Amount<br/> of <br/> options</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted <br/> average <br/> exercise<br/> price</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Outstanding - beginning of the year</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">988,264</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.563</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">863,264</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.614</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">*471,500</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.224</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">145,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.184</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Exercised</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-96; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-97; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,666</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Expired or forfeited</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(5,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.664</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,334</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4pt; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Outstanding - end of the year</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,454,764</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.777</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">988,264</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.563</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4pt; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Exercisable at end of year</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">889,125</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.612</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">753,236</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.703</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Including the grant of 120,000 options to purchase up to 120,000 Ordinary Shares to directors, as approved by the Company’s shareholders on November 30, 2023, with an exercise price of $1.32 per share. The options will expire at the earlier of (i) ten years from the date of grant or (ii) 90 days following a termination of employment or service. The fair value of each option as of the grant date was $0.12, determined using the Black-Scholes option pricing model and the total expenses of $15 thousand will be expensed over the option vesting periods of three years.</span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p>
</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c5" decimals="INF" id="ixv-19271" unitRef="shares"> 988264 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="c5" decimals="3" id="ixv-19272" unitRef="usdPershares"> 0.563 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c24" decimals="INF" id="ixv-19273" unitRef="shares"> 863264 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="c24" decimals="3" id="ixv-19274" unitRef="usdPershares"> 0.614 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="c0" decimals="INF" id="ix_3_fact" unitRef="shares"> 471500 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="c0" decimals="3" id="ixv-19276" unitRef="usdPershares"> 1.224 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="c6" decimals="INF" id="ixv-19277" unitRef="shares"> 145000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="c6" decimals="3" id="ixv-19278" unitRef="usdPershares"> 0.184 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
<us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="c6" decimals="INF" id="ixv-19279" unitRef="shares"> 4666 </us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="c6" decimals="3" id="ixv-19280" unitRef="usdPershares"> 0.003 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="c0" decimals="INF" id="ixv-19281" unitRef="shares"> 5000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="c0" decimals="3" id="ixv-19282" unitRef="usdPershares"> 0.664 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="c6" decimals="INF" id="ixv-19283" unitRef="shares"> 15334 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="c6" decimals="3" id="ixv-19284" unitRef="usdPershares"> 0.003 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c4" decimals="INF" id="ixv-19285" unitRef="shares"> 1454764 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice contextRef="c4" decimals="3" id="ixv-19286" unitRef="usdPershares"> 0.777 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c5" decimals="INF" id="ixv-19287" unitRef="shares"> 988264 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice contextRef="c5" decimals="3" id="ixv-19288" unitRef="usdPershares"> 0.563 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="c4" decimals="INF" id="ixv-19289" unitRef="shares"> 889125 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice contextRef="c4" decimals="3" id="ixv-19290" unitRef="usdPershares"> 0.612 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="c5" decimals="INF" id="ixv-19291" unitRef="shares"> 753236 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice contextRef="c5" decimals="3" id="ixv-19292" unitRef="usdPershares"> 0.703 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="c0" decimals="3" id="ixv-19293" unitRef="usdPershares"> 1.224 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="c6" decimals="0" id="ixv-19294" unitRef="usdPershares"> 184 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="c7" decimals="3" id="ixv-19295" unitRef="usdPershares"> 0.323 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
<wlds:TerminationPeriod contextRef="c130" id="ixv-19296"> P10Y </wlds:TerminationPeriod>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c130" id="ixv-19297"> P90D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
<us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c0" id="ixv-18024">
<span style="font-family: Times New Roman, Times, Serif">The following weighted-average assumptions were used in determining the most recent fair values of stock options using the Black-Scholes valuation model:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Expected stock price volatility</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">55.0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Risk free interest rate</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.10</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -11.35pt; padding-left: 11.35pt"><span style="font-family: Times New Roman, Times, Serif">Expected life of options</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6.25</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c0" decimals="2" id="ixv-19298" unitRef="pure"> 0 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate contextRef="c0" decimals="3" id="ixv-19299" unitRef="pure"> 0.55 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c0" decimals="4" id="ixv-19300" unitRef="pure"> 0.041 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpectedLifeOfOptions contextRef="c0" id="ixv-18089"> P6Y3M </wlds:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpectedLifeOfOptions>
<wlds:IssuanceOfSharesOptions contextRef="c131" decimals="0" id="ixv-19301" unitRef="shares"> 120000 </wlds:IssuanceOfSharesOptions>
<wlds:IssuanceOfSharesOptions contextRef="c132" decimals="0" id="ixv-19302" unitRef="shares"> 120000 </wlds:IssuanceOfSharesOptions>
<wlds:ExercisePricePerShare contextRef="c0" decimals="2" id="ixv-19303" unitRef="usdPershares"> 1.32 </wlds:ExercisePricePerShare>
<wlds:TerminationPeriod contextRef="c0" id="ixv-19304"> P10Y </wlds:TerminationPeriod>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c0" id="ixv-19305"> P90D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueOptionGrantDate contextRef="c0" decimals="2" id="ixv-19306" unitRef="usdPershares"> 0.12 </wlds:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueOptionGrantDate>
<wlds:OptionsExpenses contextRef="c0" decimals="-3" id="ixv-19307" unitRef="usd"> 15000 </wlds:OptionsExpenses>
<wlds:VestingPeriods contextRef="c0" id="ixv-19308"> P3Y </wlds:VestingPeriods>
<wlds:ScheduleOfOptionsToConsultantsTableTextBlock contextRef="c0" id="ixv-18148">
<span style="font-family: Times New Roman, Times, Serif">The Company’s outstanding options to consultants as of December 31, 2023 were as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Issuance date</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">In connection with</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>No. of options<br/> issued</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Exercise<br/> price</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>No. of options<br/> exercisable</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 32%"><span style="font-family: Times New Roman, Times, Serif">2015</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 31%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Rendered services</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">110,655</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">110,655</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2017</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Rendered services</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">36,885</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">36,885</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Rendered services</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">69,090</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.003-$2.25</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">69,090</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023*</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Rendered services</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">100,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.546</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">37,778</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On April 27, 2023, the Company’s Board of Directors approved the additional grant of options to purchase up to 100,000 Ordinary Shares to a consultant, with an exercise price of $0.55 per share. The options will expire at the earlier of (i) ten years from the date of grant or (ii) 90 days following a termination of services. The fair value of each option as of the grant date was $0.26, determined using the Black-Scholes option pricing model and the total expenses of $26 thousand will be expensed over the option vesting periods of three years.</span></td> </tr></table>
</wlds:ScheduleOfOptionsToConsultantsTableTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms contextRef="c136" id="ixv-18194"> Rendered services </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod contextRef="c136" decimals="INF" id="ixv-19309" unitRef="shares"> 110655 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c137" decimals="3" id="ixv-19310" unitRef="usdPershares"> 0.003 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions contextRef="c137" decimals="0" id="ixv-19311" unitRef="shares"> 110655 </us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms contextRef="c138" id="ixv-18226"> Rendered services </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod contextRef="c138" decimals="INF" id="ixv-19312" unitRef="shares"> 36885 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c139" decimals="3" id="ixv-19313" unitRef="usdPershares"> 0.003 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions contextRef="c139" decimals="0" id="ixv-19314" unitRef="shares"> 36885 </us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms contextRef="c140" id="ixv-18258"> Rendered services </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod contextRef="c140" decimals="INF" id="ixv-19315" unitRef="shares"> 69090 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c141" decimals="3" id="ixv-19316" unitRef="usdPershares"> 0.003 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c142" decimals="2" id="ixv-19317" unitRef="usdPershares"> 2.25 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions contextRef="c143" decimals="0" id="ixv-19318" unitRef="shares"> 69090 </us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms contextRef="c144" id="ix_4_fact"> Rendered services </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod contextRef="c144" decimals="INF" id="ix_5_fact" unitRef="shares"> 100000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c145" decimals="3" id="ix_6_fact" unitRef="usdPershares"> 0.546 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions contextRef="c145" decimals="0" id="ix_7_fact" unitRef="shares"> 37778 </us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions>
<wlds:IssuanceOfSharesOptions contextRef="c133" decimals="0" id="ixv-19322" unitRef="shares"> 100000 </wlds:IssuanceOfSharesOptions>
<wlds:ExercisePricePerShare contextRef="c134" decimals="2" id="ixv-19323" unitRef="usdPershares"> 0.55 </wlds:ExercisePricePerShare>
<wlds:TerminationPeriod contextRef="c134" id="ixv-19324"> P10Y </wlds:TerminationPeriod>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c134" id="ixv-19326"> P90D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueOptionGrantDate contextRef="c134" decimals="2" id="ixv-19327" unitRef="usdPershares"> 0.26 </wlds:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueOptionGrantDate>
<wlds:OptionsExpenses contextRef="c134" decimals="-3" id="ixv-19328" unitRef="usd"> 26000 </wlds:OptionsExpenses>
<wlds:VestingPeriods contextRef="c134" id="ixv-19329"> P3Y </wlds:VestingPeriods>
<us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock contextRef="c0" id="ixv-18329">
<span style="font-family: Times New Roman, Times, Serif">The share-based compensation expenses are recognized in the following line items in the consolidated statements of comprehensive loss in the years ended:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December 31</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">U.S. dollars in thousands</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Research and development expenses</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">83</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">180</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">105</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Sales and marketing expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">61</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">401</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">111</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">General and administrative expenses</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">97</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">209</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">83</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">241</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">790</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">299</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table>
</us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock>
<us-gaap:ShareBasedCompensation contextRef="c146" decimals="-3" id="ixv-19330" unitRef="usd"> 83000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c147" decimals="-3" id="ixv-19331" unitRef="usd"> 180000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c148" decimals="-3" id="ixv-19332" unitRef="usd"> 105000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c149" decimals="-3" id="ixv-19333" unitRef="usd"> 61000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c150" decimals="-3" id="ixv-19334" unitRef="usd"> 401000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c151" decimals="-3" id="ixv-19335" unitRef="usd"> 111000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c152" decimals="-3" id="ixv-19336" unitRef="usd"> 97000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c153" decimals="-3" id="ixv-19337" unitRef="usd"> 209000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c154" decimals="-3" id="ixv-19338" unitRef="usd"> 83000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c0" decimals="-3" id="ixv-19339" unitRef="usd"> 241000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c6" decimals="-3" id="ixv-19340" unitRef="usd"> 790000 </us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="c7" decimals="-3" id="ixv-19341" unitRef="usd"> 299000 </us-gaap:ShareBasedCompensation>
<wlds:ScheduleOfIssuanceOfEquityWarrantsToInvestorsAndAssociatTableTextBlock contextRef="c0" id="ixv-18485">
<span style="font-family: Times New Roman, Times, Serif"><b>Equity Warrants to investors and associated with the IPO, as of December 31, 2023:</b></span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Number of warrants/ options</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Issuance date</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Exercise price</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Exercise ratio</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Expiration date</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b> </b></span></td> <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Notes</b></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,860,861</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 14%; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">September 13, 2022</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.00</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 25%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Each warrant is exercisable into 1 Ordinary Share</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 16%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">5 years following the issuance date</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 18%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Registered for trading (*)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">671,687</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">September 15, 2022</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5.29</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Each warrant is exercisable into 1 Ordinary Share, See note 7(B) above</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">18 months following the issuance date</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Owned by April 2021 investors</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">187,500</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">September 15, 2022</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5.31</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Each warrant is exercisable into 1 Ordinary Share</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">5 years following the issuance date</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Owned by underwriter</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,640</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">September 15, 2022</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.23</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Each warrant is exercisable into 1 Ordinary Share</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">10 years following the issuance date</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Owned by the legal advisor</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">(*) The warrants are exercisable at any time after their original issuance and at any time up to the date that is five years after their original issuance. The warrants will be exercisable, at the option of each holder, in whole or in part by delivering to us a duly executed exercise notice and, at any time a registration statement registering the issuance of the Ordinary Shares underlying the warrants under the Securities Act is effective and available for the issuance of such shares, by payment in full in immediately available funds for the number of Ordinary Shares purchased upon such exercise.</p>
</wlds:ScheduleOfIssuanceOfEquityWarrantsToInvestorsAndAssociatTableTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="c155" decimals="INF" id="ixv-19342" unitRef="shares"> 7860861 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
<us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit contextRef="c156" decimals="2" id="ixv-19343" unitRef="usdPershares"> 2 </us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentExerciseRatio contextRef="c156" id="ixv-18554"> Each warrant is exercisable into 1 Ordinary Share </wlds:ShareBasedCompensationArrangementByShareBasedPaymentExerciseRatio>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentExpirationDate contextRef="c156" id="ixv-18559"> 5 years following the issuance date </wlds:ShareBasedCompensationArrangementByShareBasedPaymentExpirationDate>
<wlds:ShareBasedCompensationArrangementNotes contextRef="c156" id="ix_8_fact"> Registered for trading (*) </wlds:ShareBasedCompensationArrangementNotes>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="c157" decimals="INF" id="ixv-19344" unitRef="shares"> 671687 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
<us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit contextRef="c158" decimals="2" id="ixv-19345" unitRef="usdPershares"> 5.29 </us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentExerciseRatio contextRef="c158" id="ixv-18588"> Each warrant is exercisable into 1 Ordinary Share, See note 7(B) above </wlds:ShareBasedCompensationArrangementByShareBasedPaymentExerciseRatio>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentExpirationDate contextRef="c158" id="ixv-18593"> 18 months following the issuance date </wlds:ShareBasedCompensationArrangementByShareBasedPaymentExpirationDate>
<wlds:ShareBasedCompensationArrangementNotes contextRef="c158" id="ixv-18598"> Owned by April 2021 investors </wlds:ShareBasedCompensationArrangementNotes>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="c159" decimals="INF" id="ixv-19346" unitRef="shares"> 187500 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
<us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit contextRef="c160" decimals="2" id="ixv-19347" unitRef="usdPershares"> 5.31 </us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentExerciseRatio contextRef="c160" id="ixv-18622"> Each warrant is exercisable into 1 Ordinary Share </wlds:ShareBasedCompensationArrangementByShareBasedPaymentExerciseRatio>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentExpirationDate contextRef="c160" id="ixv-18627"> 5 years following the issuance date </wlds:ShareBasedCompensationArrangementByShareBasedPaymentExpirationDate>
<wlds:ShareBasedCompensationArrangementNotes contextRef="c160" id="ixv-18632"> Owned by underwriter </wlds:ShareBasedCompensationArrangementNotes>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="c161" decimals="INF" id="ixv-19348" unitRef="shares"> 23640 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
<us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit contextRef="c162" decimals="2" id="ixv-19349" unitRef="usdPershares"> 4.23 </us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentExerciseRatio contextRef="c162" id="ixv-18656"> Each warrant is exercisable into 1 Ordinary Share </wlds:ShareBasedCompensationArrangementByShareBasedPaymentExerciseRatio>
<wlds:ShareBasedCompensationArrangementByShareBasedPaymentExpirationDate contextRef="c162" id="ixv-18661"> 10 years following the issuance date </wlds:ShareBasedCompensationArrangementByShareBasedPaymentExpirationDate>
<wlds:ShareBasedCompensationArrangementNotes contextRef="c162" id="ixv-18666"> Owned by the legal advisor </wlds:ShareBasedCompensationArrangementNotes>
<wlds:ExercisePriceOfWarrants contextRef="c4" decimals="2" id="ixv-19351" unitRef="usdPershares"> 4 </wlds:ExercisePriceOfWarrants>
<wlds:WarrantBeReducedToAnExercisePricePercentage contextRef="c0" decimals="2" id="ixv-19352" unitRef="pure"> 0.50 </wlds:WarrantBeReducedToAnExercisePricePercentage>
<wlds:InitialExercisePricePercentage contextRef="c0" decimals="2" id="ixv-19353" unitRef="pure"> 0.50 </wlds:InitialExercisePricePercentage>
<wlds:WeightedAveragePricePercentage contextRef="c0" decimals="2" id="ixv-19354" unitRef="pure"> 1 </wlds:WeightedAveragePricePercentage>
<wlds:LowestResetPrice contextRef="c4" decimals="2" id="ixv-19355" unitRef="usdPershares"> 2 </wlds:LowestResetPrice>
<wlds:InitialExercisePricesPercentage contextRef="c0" decimals="2" id="ixv-19356" unitRef="pure"> 0.50 </wlds:InitialExercisePricesPercentage>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0" id="ixv-18713">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 10 - TAXES ON INCOME:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td> <td style="text-indent: 0in; padding-left: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is taxed under the Israeli law.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.15pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income of an Israeli company is subject to corporate tax. The corporate tax rate in Israel is 23%.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.15pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax assessments - In accordance with the Israeli Income Tax Ordinance, tax assessments of the Company through tax year 2016 are considered final.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 53.25pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Carryforward tax losses of the Company as of December 31, 2023, amounted to approximately $13.8 million; however, a full valuation allowance of $3.2 million was recorded against the potential future tax benefits.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 53.25pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 54pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Subsidiary is taxed under the U.S. tax law. The federal tax rate is 21%.</span></td></tr> </table>
</us-gaap:IncomeTaxDisclosureTextBlock>
<wlds:CorporateTaxRatePercentage contextRef="c163" decimals="2" id="ixv-19357" unitRef="pure"> 0.23 </wlds:CorporateTaxRatePercentage>
<us-gaap:OperatingLossCarryforwards contextRef="c4" decimals="-5" id="ixv-19358" unitRef="usd"> 13800000 </us-gaap:OperatingLossCarryforwards>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c4" decimals="-5" id="ixv-19359" unitRef="usd"> 3200000 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="c7" decimals="2" id="ixv-19360" unitRef="pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="c6" decimals="2" id="ixv-19361" unitRef="pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="c0" decimals="2" id="ixv-19362" unitRef="pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="c0" id="ixv-18771">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 11 – RELATED PARTIES</b> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The employment expenses of the co-founders who each owns more than 5% of the Company’s Ordinary Shares: Asher Dahan (the Chairman of the Board of Directors and the Chief Executive Officer), Guy Wanger (President and Director) and Leeor Langer (the Chief Technology Officer), for the years ended December 31, 2023, 2022 and 2021 amounted to approximately $293 thousand, $331 thousand, and $145 thousand, respectively. On March 14, 2022, the Company’s shareholders meeting approved the increase of the monthly salary of each of the Company’s co-founders to NIS 70 thousand (approximately $19 thousand), plus social benefits and leased car, and approved a one-time bonus equal to 6 monthly salaries, upon the closing of the IPO which was accomplished in September 2022 (see note 1e).</span></p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<wlds:PercentageOfOwnership contextRef="c164" decimals="2" id="ixv-19363" unitRef="pure"> 0.05 </wlds:PercentageOfOwnership>
<wlds:EmploymentExpenses contextRef="c164" decimals="-3" id="ixv-19364" unitRef="usd"> 293000 </wlds:EmploymentExpenses>
<wlds:EmploymentExpenses contextRef="c165" decimals="-3" id="ixv-19365" unitRef="usd"> 331000 </wlds:EmploymentExpenses>
<wlds:EmploymentExpenses contextRef="c166" decimals="-3" id="ixv-19366" unitRef="usd"> 145000 </wlds:EmploymentExpenses>
<wlds:OfficerEmployeeMonthlySalary contextRef="c167" decimals="-3" id="ixv-19367" unitRef="ils"> 70000 </wlds:OfficerEmployeeMonthlySalary>
<wlds:RelatedPartyMonthlySalary contextRef="c167" decimals="-3" id="ixv-19368" unitRef="usd"> 19000 </wlds:RelatedPartyMonthlySalary>
<us-gaap:DepositsAssetsCurrent contextRef="c5" id="hidden-fact-0" unitRef="usd" xsi:nil="true"/>
<us-gaap:DepositsAssetsNoncurrent contextRef="c5" id="hidden-fact-1" unitRef="usd" xsi:nil="true"/>
<us-gaap:DeferredRevenueCurrent contextRef="c4" id="hidden-fact-2" unitRef="usd" xsi:nil="true"/>
<us-gaap:CommitmentsAndContingencies contextRef="c4" id="hidden-fact-3" unitRef="usd" xsi:nil="true"/>
<us-gaap:CommitmentsAndContingencies contextRef="c5" id="hidden-fact-4" unitRef="usd" xsi:nil="true"/>
<wlds:ProspectiveInitialPublicOfferingExpenses contextRef="c0" id="hidden-fact-5" unitRef="usd" xsi:nil="true"/>
<us-gaap:EarningsPerShareDiluted contextRef="c7" decimals="2" id="hidden-fact-6" unitRef="usdPershares"> -0.27 </us-gaap:EarningsPerShareDiluted>
<us-gaap:EarningsPerShareDiluted contextRef="c0" decimals="2" id="hidden-fact-7" unitRef="usdPershares"> -0.48 </us-gaap:EarningsPerShareDiluted>
<us-gaap:EarningsPerShareDiluted contextRef="c6" decimals="2" id="hidden-fact-8" unitRef="usdPershares"> -0.53 </us-gaap:EarningsPerShareDiluted>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c6" decimals="0" id="hidden-fact-9" unitRef="shares"> 12277224 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c0" decimals="0" id="hidden-fact-10" unitRef="shares"> 16201238 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c7" decimals="0" id="hidden-fact-11" unitRef="shares"> 9709590 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<wlds:IssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost contextRef="c15" id="hidden-fact-12" unitRef="usd" xsi:nil="true"/>
<wlds:IssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost contextRef="c16" id="hidden-fact-13" unitRef="usd" xsi:nil="true"/>
<wlds:IssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost contextRef="c18" id="hidden-fact-14" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="c15" id="hidden-fact-15" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="c16" id="hidden-fact-16" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="c18" id="hidden-fact-17" unitRef="usd" xsi:nil="true"/>
<wlds:ConversionOfOrdinaryASharesToOrdinarySharesValue contextRef="c16" id="hidden-fact-18" unitRef="usd" xsi:nil="true"/>
<wlds:ConversionOfOrdinaryASharesToOrdinarySharesValue contextRef="c17" id="hidden-fact-19" unitRef="usd" xsi:nil="true"/>
<wlds:ConversionOfOrdinaryASharesToOrdinarySharesValue contextRef="c18" id="hidden-fact-20" unitRef="usd" xsi:nil="true"/>
<wlds:ConversionOfOrdinaryASharesToOrdinarySharesValue contextRef="c7" id="hidden-fact-21" unitRef="usd" xsi:nil="true"/>
<us-gaap:ShareBasedCompensation contextRef="c14" id="hidden-fact-22" unitRef="usd" xsi:nil="true"/>
<us-gaap:ShareBasedCompensation contextRef="c15" id="hidden-fact-23" unitRef="usd" xsi:nil="true"/>
<us-gaap:ShareBasedCompensation contextRef="c16" id="hidden-fact-24" unitRef="usd" xsi:nil="true"/>
<us-gaap:ShareBasedCompensation contextRef="c18" id="hidden-fact-25" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c15" id="hidden-fact-26" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c16" id="hidden-fact-27" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c17" id="hidden-fact-28" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c18" id="hidden-fact-29" unitRef="usd" xsi:nil="true"/>
<wlds:StockIssuedDuringPeriodValueOfPaymentOnBehalfOfSharesIssued contextRef="c14" id="hidden-fact-30" unitRef="usd" xsi:nil="true"/>
<wlds:StockIssuedDuringPeriodValueOfPaymentOnBehalfOfSharesIssued contextRef="c15" id="hidden-fact-31" unitRef="usd" xsi:nil="true"/>
<wlds:StockIssuedDuringPeriodValueOfPaymentOnBehalfOfSharesIssued contextRef="c17" id="hidden-fact-32" unitRef="usd" xsi:nil="true"/>
<wlds:StockIssuedDuringPeriodValueOfPaymentOnBehalfOfSharesIssued contextRef="c18" id="hidden-fact-33" unitRef="usd" xsi:nil="true"/>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c14" id="hidden-fact-34" unitRef="usd" xsi:nil="true"/>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c15" id="hidden-fact-35" unitRef="usd" xsi:nil="true"/>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c16" id="hidden-fact-36" unitRef="usd" xsi:nil="true"/>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c17" id="hidden-fact-37" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockholdersEquity contextRef="c20" id="hidden-fact-38" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockholdersEquity contextRef="c21" id="hidden-fact-39" unitRef="usd" xsi:nil="true"/>
<wlds:IssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPublicOfferingNet contextRef="c27" id="hidden-fact-40" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueOther contextRef="c27" id="hidden-fact-41" unitRef="usd" xsi:nil="true"/>
<wlds:IssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants contextRef="c25" id="hidden-fact-42" unitRef="usd" xsi:nil="true"/>
<wlds:IssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants contextRef="c27" id="hidden-fact-43" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c25" id="hidden-fact-44" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c26" id="hidden-fact-45" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c27" id="hidden-fact-46" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c6" id="hidden-fact-47" unitRef="usd" xsi:nil="true"/>
<us-gaap:ShareBasedCompensation contextRef="c25" id="hidden-fact-48" unitRef="usd" xsi:nil="true"/>
<us-gaap:ShareBasedCompensation contextRef="c27" id="hidden-fact-49" unitRef="usd" xsi:nil="true"/>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c25" id="hidden-fact-50" unitRef="usd" xsi:nil="true"/>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="c26" id="hidden-fact-51" unitRef="usd" xsi:nil="true"/>
<wlds:AccruedInterestOnConvertibleSecurities contextRef="c0" id="hidden-fact-52" unitRef="usd" xsi:nil="true"/>
<wlds:AccruedInterestOnConvertibleSecurities contextRef="c6" id="hidden-fact-53" unitRef="usd" xsi:nil="true"/>
<wlds:AccruedInterestOnDeposits contextRef="c6" id="hidden-fact-54" unitRef="usd" xsi:nil="true"/>
<wlds:AccruedInterestOnDeposits contextRef="c7" id="hidden-fact-55" unitRef="usd" xsi:nil="true"/>
<us-gaap:ForeignCurrencyTransactionGainLossUnrealized contextRef="c6" id="hidden-fact-56" unitRef="usd" xsi:nil="true"/>
<us-gaap:ForeignCurrencyTransactionGainLossUnrealized contextRef="c7" id="hidden-fact-57" unitRef="usd" xsi:nil="true"/>
<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c0" id="hidden-fact-58" unitRef="usd" xsi:nil="true"/>
<wlds:IncreaseDecreaseInAdvancePaymentsOnGovernmentalGrant contextRef="c0" id="hidden-fact-59" unitRef="usd" xsi:nil="true"/>
<wlds:IncreaseDecreaseInAdvancePaymentsOnGovernmentalGrant contextRef="c6" id="hidden-fact-60" unitRef="usd" xsi:nil="true"/>
<us-gaap:PaymentsToAcquireRestrictedCertificatesOfDeposit contextRef="c6" id="hidden-fact-61" unitRef="usd" xsi:nil="true"/>
<us-gaap:PaymentsToAcquireRestrictedCertificatesOfDeposit contextRef="c7" id="hidden-fact-62" unitRef="usd" xsi:nil="true"/>
<wlds:PrepaymentsOfLeasing contextRef="c0" id="hidden-fact-63" unitRef="usd" xsi:nil="true"/>
<wlds:PrepaymentsOfLeasing contextRef="c7" id="hidden-fact-64" unitRef="usd" xsi:nil="true"/>
<wlds:ProceedsFromIssuanceOfSharesIssuedInThePublicOfferingNetOfIssuanceCost contextRef="c6" id="hidden-fact-65" unitRef="usd" xsi:nil="true"/>
<wlds:ProceedsFromIssuanceOfSharesIssuedInThePublicOfferingNetOfIssuanceCost contextRef="c7" id="hidden-fact-66" unitRef="usd" xsi:nil="true"/>
<wlds:ProceedsFromIssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPubli contextRef="c0" id="hidden-fact-67" unitRef="usd" xsi:nil="true"/>
<wlds:ProceedsFromIssuanceOfUnitsOfOrdinarySharesAndWarrantsInConnectionWithTheInitialPubli contextRef="c7" id="hidden-fact-68" unitRef="usd" xsi:nil="true"/>
<wlds:ProceedsFromIssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost contextRef="c0" id="hidden-fact-69" unitRef="usd" xsi:nil="true"/>
<wlds:ProceedsFromIssuanceOfOrdinarySharesAndWarrantsNetOfIssuanceCost contextRef="c6" id="hidden-fact-70" unitRef="usd" xsi:nil="true"/>
<wlds:ProceedsFromIssuanceOfSAFEs contextRef="c0" id="hidden-fact-71" unitRef="usd" xsi:nil="true"/>
<wlds:ProceedsFromIssuanceOfSAFEs contextRef="c7" id="hidden-fact-72" unitRef="usd" xsi:nil="true"/>
<wlds:RefundToSAFEInvestors contextRef="c0" id="hidden-fact-73" unitRef="usd" xsi:nil="true"/>
<wlds:RefundToSAFEInvestors contextRef="c7" id="hidden-fact-74" unitRef="usd" xsi:nil="true"/>
<us-gaap:ProceedsFromLinesOfCredit contextRef="c0" id="hidden-fact-75" unitRef="usd" xsi:nil="true"/>
<us-gaap:ProceedsFromLinesOfCredit contextRef="c7" id="hidden-fact-76" unitRef="usd" xsi:nil="true"/>
<us-gaap:RepaymentsOfLinesOfCredit contextRef="c0" id="hidden-fact-77" unitRef="usd" xsi:nil="true"/>
<us-gaap:RepaymentsOfLinesOfCredit contextRef="c7" id="hidden-fact-78" unitRef="usd" xsi:nil="true"/>
<wlds:ProceedsFromIssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants contextRef="c0" decimals="-3" id="hidden-fact-79" unitRef="usd"> 1449000 </wlds:ProceedsFromIssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants>
<wlds:ProceedsFromIssuanceOfOrdinarySharesAsAResultOfExerciseOfWarrants contextRef="c7" id="hidden-fact-80" unitRef="usd" xsi:nil="true"/>
<us-gaap:ProceedsFromStockOptionsExercised contextRef="c0" id="hidden-fact-81" unitRef="usd" xsi:nil="true"/>
<us-gaap:ProceedsFromStockOptionsExercised contextRef="c6" id="hidden-fact-82" unitRef="usd" xsi:nil="true"/>
<wlds:PaymentOnBehalfOfIssuedShares contextRef="c0" id="hidden-fact-83" unitRef="usd" xsi:nil="true"/>
<wlds:PaymentOnBehalfOfIssuedShares contextRef="c6" id="hidden-fact-84" unitRef="usd" xsi:nil="true"/>
<us-gaap:InterestPaidNet contextRef="c0" id="hidden-fact-85" unitRef="usd" xsi:nil="true"/>
<us-gaap:InterestPaidNet contextRef="c7" id="hidden-fact-86" unitRef="usd" xsi:nil="true"/>
<wlds:InterestReceivedFromDeposits contextRef="c6" id="hidden-fact-87" unitRef="usd" xsi:nil="true"/>
<wlds:InterestReceivedFromDeposits contextRef="c7" id="hidden-fact-88" unitRef="usd" xsi:nil="true"/>
<wlds:ConversionOfSAFEToEquity contextRef="c0" id="hidden-fact-89" unitRef="usd" xsi:nil="true"/>
<wlds:ConversionOfSAFEToEquity contextRef="c7" id="hidden-fact-90" unitRef="usd" xsi:nil="true"/>
<wlds:RightofUseAssetRecognizedAgainstLeaseLiability contextRef="c7" id="hidden-fact-91" unitRef="usd" xsi:nil="true"/>
<us-gaap:InventoryWorkInProcessNetOfReserves contextRef="c5" id="hidden-fact-92" unitRef="usd" xsi:nil="true"/>
<us-gaap:InventoryFinishedGoodsNetOfReserves contextRef="c5" id="hidden-fact-93" unitRef="usd" xsi:nil="true"/>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="c64" id="hidden-fact-94" unitRef="usd" xsi:nil="true"/>
<wlds:ResearchAndDevelopmentGrantsDetection contextRef="c72" id="hidden-fact-95" unitRef="usd" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="c0" id="hidden-fact-96" unitRef="shares" xsi:nil="true"/>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="c0" id="hidden-fact-97" unitRef="usdPershares" xsi:nil="true"/>
<us-gaap:WarrantsAndRightsOutstandingTerm contextRef="c4" id="hidden-fact-98"> P2Y </us-gaap:WarrantsAndRightsOutstandingTerm>
<dei:AmendmentFlag contextRef="c0" id="ixv-19470"> false </dei:AmendmentFlag>
<dei:DocumentFiscalPeriodFocus contextRef="c0" id="ixv-19471"> FY </dei:DocumentFiscalPeriodFocus>
<dei:EntityCentralIndexKey contextRef="c0" id="ixv-19472"> 0001887673 </dei:EntityCentralIndexKey>
<link:footnoteLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
<link:loc xlink:href="#ix_0_fact" xlink:label="ix_0_fact" xlink:type="locator"/>
<link:loc xlink:href="#hidden-fact-9" xlink:label="hidden-fact-9" xlink:type="locator"/>
<link:loc xlink:href="#ix_1_fact" xlink:label="ix_1_fact" xlink:type="locator"/>
<link:loc xlink:href="#hidden-fact-11" xlink:label="hidden-fact-11" xlink:type="locator"/>
<link:loc xlink:href="#hidden-fact-10" xlink:label="hidden-fact-10" xlink:type="locator"/>
<link:loc xlink:href="#ix_2_fact" xlink:label="ix_2_fact" xlink:type="locator"/>
<link:footnote id="ix_0_footnote" xlink:label="ix_0_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">
<xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In April 2021, the Company completed a 1:1 conversion of all of its issued and outstanding ordinary A shares into ordinary shares, NIS 0.01 par value, which was applied retroactively for the calculation of the basic and diluted loss per share.</xhtml:span>
</link:footnote>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="ix_0_fact" xlink:to="ix_0_footnote" xlink:type="arc"/>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="hidden-fact-9" xlink:to="ix_0_footnote" xlink:type="arc"/>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="ix_1_fact" xlink:to="ix_0_footnote" xlink:type="arc"/>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="hidden-fact-11" xlink:to="ix_0_footnote" xlink:type="arc"/>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="hidden-fact-10" xlink:to="ix_0_footnote" xlink:type="arc"/>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="ix_2_fact" xlink:to="ix_0_footnote" xlink:type="arc"/>
<link:loc xlink:href="#hidden-fact-44" xlink:label="hidden-fact-44" xlink:type="locator"/>
<link:loc xlink:href="#hidden-fact-42" xlink:label="hidden-fact-42" xlink:type="locator"/>
<link:footnote id="ix_1_footnote" xlink:label="ix_1_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">
<xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represent an amount less than $500</xhtml:span>
</link:footnote>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="hidden-fact-44" xlink:to="ix_1_footnote" xlink:type="arc"/>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="hidden-fact-42" xlink:to="ix_1_footnote" xlink:type="arc"/>
<link:loc xlink:href="#ix_3_fact" xlink:label="ix_3_fact" xlink:type="locator"/>
<link:footnote id="ix_2_footnote" xlink:label="ix_2_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">
<xhtml:span style="font-family: Times New Roman, Times, Serif">Including the grant of 120,000 options to purchase up to 120,000 Ordinary Shares to directors, as approved by the Company’s shareholders on November 30, 2023, with an exercise price of $1.32 per share. The options will expire at the earlier of (i) ten years from the date of grant or (ii) 90 days following a termination of employment or service. The fair value of each option as of the grant date was $0.12, determined using the Black-Scholes option pricing model and the total expenses of $15 thousand will be expensed over the option vesting periods of three years.</xhtml:span>
</link:footnote>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="ix_3_fact" xlink:to="ix_2_footnote" xlink:type="arc"/>
<link:loc xlink:href="#ix_5_fact" xlink:label="ix_5_fact" xlink:type="locator"/>
<link:loc xlink:href="#ix_4_fact" xlink:label="ix_4_fact" xlink:type="locator"/>
<link:loc xlink:href="#ix_7_fact" xlink:label="ix_7_fact" xlink:type="locator"/>
<link:loc xlink:href="#ix_6_fact" xlink:label="ix_6_fact" xlink:type="locator"/>
<link:footnote id="ix_3_footnote" xlink:label="ix_3_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">
<xhtml:span style="font-family: Times New Roman, Times, Serif">On April 27, 2023, the Company’s Board of Directors approved the additional grant of options to purchase up to 100,000 Ordinary Shares to a consultant, with an exercise price of $0.55 per share. The options will expire at the earlier of (i) ten years from the date of grant or (ii) 90 days following a termination of services. The fair value of each option as of the grant date was $0.26, determined using the Black-Scholes option pricing model and the total expenses of $26 thousand will be expensed over the option vesting periods of three years.</xhtml:span>
</link:footnote>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="ix_5_fact" xlink:to="ix_3_footnote" xlink:type="arc"/>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="ix_4_fact" xlink:to="ix_3_footnote" xlink:type="arc"/>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="ix_7_fact" xlink:to="ix_3_footnote" xlink:type="arc"/>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="ix_6_fact" xlink:to="ix_3_footnote" xlink:type="arc"/>
<link:loc xlink:href="#ix_8_fact" xlink:label="ix_8_fact" xlink:type="locator"/>
<link:footnote id="ix_4_footnote" xlink:label="ix_4_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"> The warrants are exercisable at any time after their original issuance and at any time up to the date that is five years after their original issuance. The warrants will be exercisable, at the option of each holder, in whole or in part by delivering to us a duly executed exercise notice and, at any time a registration statement registering the issuance of the Ordinary Shares underlying the warrants under the Securities Act is effective and available for the issuance of such shares, by payment in full in immediately available funds for the number of Ordinary Shares purchased upon such exercise. </link:footnote>
<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="ix_8_fact" xlink:to="ix_4_footnote" xlink:type="arc"/>
</link:footnoteLink>
</xbrl>

3 Subsequent Filings that Reference this Filing

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

 5/10/24  Wearable Devices Ltd.             F-1/A       5/09/24    3:1.1M                                   EdgarAgents LLC/FA
 3/29/24  Wearable Devices Ltd.             F-1                    3:1.1M                                   EdgarAgents LLC/FA
 3/27/24  Wearable Devices Ltd.             POS AM                 2:442K                                   EdgarAgents LLC/FA

7 Previous Filings that this Filing References

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

 8/30/23  Wearable Devices Ltd.             6-K         8/30/23    2:23K                                    EdgarAgents LLC/FA
 9/06/22  Wearable Devices Ltd.             F-1/A                  7:2.6M                                   EdgarAgents LLC/FA
 7/19/22  Wearable Devices Ltd.             F-1/A                  7:2.5M                                   EdgarAgents LLC/FA
 4/12/22  Wearable Devices Ltd.             F-1/A                  6:709K                                   EdgarAgents LLC/FA
 4/06/22  Wearable Devices Ltd.             F-1/A                  8:2.5M                                   EdgarAgents LLC/FA
 3/15/22  Wearable Devices Ltd.             F-1/A       3/14/22   10:3.2M                                   EdgarAgents LLC/FA
 2/18/22  Wearable Devices Ltd.             F-1                    9:2.4M                                   EdgarAgents LLC/FA
↑Top
Filing Submission 0001213900-24-023073   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
About — Privacy — Redactions — Help — Tue., May 14, 12:17:29.3pm ET