Gamida Cell (GMDAQ) 6-K 13 Aug 21 2021 Q2 Report of Foreign Private Issuer Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Jun. 30, 2021
Document Information Line Items
Entity Registrant Name	GAMIDA CELL LTD.
Document Type	6-K
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001600847
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Entity File Number	001-38716

Interim Consolidated Statements

Interim Consolidated Statements of Financial Position - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 100,490	$ 127,170	$ 88,638
Marketable securities	49,702
Prepaid expenses and other current assets	3,730	2,815	2,241
Total current assets	153,922	129,985	90,879
NON-CURRENT ASSETS:
Property, plant and equipment, net	25,607	18,238	14,204
Right-of-use assets	5,404	6,474	7,490
Other assets	1,787	786	642
Total non-current assets	32,798	25,498	22,336
Total assets	186,720	155,483	113,215
CURRENT LIABILITIES:
Trade payables	5,435	6,329	2,738
Employees and payroll accruals	4,796	4,705	3,187
Current maturities of lease liabilities	1,937	2,532	2,145
Accrued interest	1,618
Accrued expenses and other payables	8,839	7,988	5,509
Total current liabilities	22,625	21,554	13,579
NON-CURRENT LIABILITIES:
Liabilities presented at fair value	6,233	12,043	4,551
Employee benefit liabilities, net	768	768	773
Other long-term liabilities	4,839	5,378	5,946
Liability to Israel Innovation Authority	19,146	17,003	13,816
Convertible senior notes, net	69,025
Total non-current liabilities	100,011	35,192	25,086
Share capital -
Ordinary shares of NIS 0.01 par value - Authorized: 100,000,000 shares at June 30, 2021 and 2020 (unaudited) and December 31, 2020; Issued and outstanding: 59,271,512 and 49,471,817 shares at June 30, 2021 and 2020 (unaudited), respectively and 59,000,153 shares at December 31, 2020.	167	166	137
Share premium	379,981	375,280	304,175
Capital reserve	(441)	(441)	(541)
Reserve from financial assets measured at FVOCI	(25)
Accumulated deficit	(315,598)	(276,268)	(229,221)
Total shareholders’ equity	64,084	98,737	74,550
Total liabilities and shareholders’ equity	$ 186,720	$ 155,483	$ 113,215

Interim Consolidated Statemen_2

Interim Consolidated Statements of Financial Position (Parentheticals) - Ordinary Shares - ₪ / shares	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
Ordinary shares, par value (in New Shekels per share)	₪ 0.01	₪ 0.01	₪ 0.01
Ordinary shares, authorized	100,000,000	100,000,000	100,000,000
Ordinary shares, issued	59,271,512	59,000,153	49,471,817
Ordinary shares, outstanding	59,271,512	59,000,153	49,471,817

Interim Consolidated Statemen_3

Interim Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Operating expenses:
Research and development, net	$ 13,451	$ 9,319	$ 24,817	$ 17,198	$ 41,385
Commercial activities	5,230	1,029	9,660	2,497	8,748
General and administrative	3,817	2,496	7,230	5,490	12,167
Operating loss	22,498	12,844	41,707	25,185	62,300
Finance expense	2,594	2,320	4,150	1,366	10,640
Finance income	(3,801)	(109)	(6,080)	(894)	(236)
Loss before tax benefit	21,291	15,055	39,777	25,657	72,704
Tax benefit			(447)
Net loss	21,291	15,055	39,330	25,657	72,704
Items that will be reclassified subsequently to profit or loss:
Actuarial net gain of defined benefit plans					(100)
Changes in the fair value of marketable securities	25		25	4	4
Total comprehensive loss	$ 21,316	$ 15,055	$ 39,355	$ 25,661	$ 72,608
Net loss per share:
Basic loss per share (in Dollars per share)	$ 0.36	$ 0.37	$ 0.66	$ 0.69	$ 1.66
Diluted loss per share (in Dollars per share)	$ 0.42	$ 0.37	$ 0.76	$ 0.69	$ 1.66

Interim Consolidated Statemen_4

Interim Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Ordinary shares		Share Premium	Available for sale reserve	Capital reserve due to actuarial losses	Accumulated deficit	Reserve from financial assets measured at FVTOCI	Total
Balance at Dec. 31, 2019	$ 92		$ 238,992	$ 4	$ (541)	$ (203,564)	$ 4	$ 34,983
Balance (in Shares) at Dec. 31, 2019	33,670,926
Net loss						(25,657)		(25,657)
Other comprehensive loss				(4)				(4)
Total comprehensive loss				(4)		(25,657)		(25,661)
Exercise of options	$ 1		146					147
Exercise of options (in Shares)	467,557
Issuance of ordinary shares in a secondary offering, net of issuance expenses of $1,000	$ 44		63,816					63,860
Issuance of ordinary shares in a secondary offering, net of issuance expenses of $1,000 (in Shares)	15,333,334
Share-based compensation			1,221					1,221
Balance at Jun. 30, 2020	$ 137		304,175		(541)	(229,221)		74,550
Balance (in Shares) at Jun. 30, 2020	49,471,817
Balance at Dec. 31, 2019	$ 92		238,992	4	(541)	(203,564)	4	34,983
Balance (in Shares) at Dec. 31, 2019	33,670,926
Net loss						(72,704)		(72,704)
Other comprehensive loss					100		(4)	96
Total comprehensive loss					100	(72,704)	(4)	(72,608)
Issuance of ordinary shares in a secondary offering, net of issuance expenses of $10,902	$ 72		132,776					132,848
Issuance of ordinary shares in a secondary offering, net of issuance expenses of $10,902 (in Shares)	24,677,084
Exercise of options	$ 2		648					650
Exercise of options (in Shares)	652,143
Share-based compensation			2,864					2,864
Balance at Dec. 31, 2020	$ 166		375,280		(441)	(276,268)		98,737
Balance (in Shares) at Dec. 31, 2020	59,000,153
Balance at Mar. 31, 2020	$ 92		239,897		(541)	(214,166)		25,282
Balance (in Shares) at Mar. 31, 2020	33,696,582
Net loss						(15,055)		(15,055)
Total comprehensive loss						(15,055)		(15,055)
Exercise of options	$ 1		140					141
Exercise of options (in Shares)	441,901
Issuance of ordinary shares in a secondary offering, net of issuance expenses of $1,000	$ 44		63,816					63,860
Issuance of ordinary shares in a secondary offering, net of issuance expenses of $1,000 (in Shares)	15,333,334
Share-based compensation			322					322
Balance at Jun. 30, 2020	$ 137		304,175		(541)	(229,221)		74,550
Balance (in Shares) at Jun. 30, 2020	49,471,817
Balance at Dec. 31, 2020	$ 166		375,280		(441)	(276,268)		98,737
Balance (in Shares) at Dec. 31, 2020	59,000,153
Net loss						(39,330)		(39,330)
Other comprehensive loss				(25)				(25)
Total comprehensive loss				(25)		(39,330)		(39,355)
Exercise of options	$ 1		555					556
Exercise of options (in Shares)	271,359
Equity component of convertible senior notes, net of tax and issuance costs			1,683					1,683
Share-based compensation			2,463					2,463
Balance at Jun. 30, 2021	$ 167		379,981	(25)	(441)	(315,598)		64,084
Balance (in Shares) at Jun. 30, 2021	59,271,512
Balance at Mar. 31, 2021	$ 167		378,478		(441)	(294,307)		83,897
Balance (in Shares) at Mar. 31, 2021	59,247,838
Net loss						(21,291)		(21,291)
Other comprehensive loss				(25)				(25)
Total comprehensive loss				(25)		(21,291)		(21,316)
Exercise of options		[1]	54					54
Exercise of options (in Shares)	23,674
Equity component of convertible senior notes, net of tax and issuance costs
Share-based compensation			1,449					1,449
Balance at Jun. 30, 2021	$ 167		$ 379,981	$ (25)	$ (441)	$ (315,598)		$ 64,084
Balance (in Shares) at Jun. 30, 2021	59,271,512
[1]	represents an amount lower than 1 USD

Interim Consolidated Statemen_5

Interim Consolidated Statements of Changes in Equity (Parentheticals) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Dec. 31, 2020
Interim Consolidated Statements of Changes in Equity [Abstract]
Issuance expenses	$ 1,000	$ 1,000	$ 10,902

Interim Consolidated Statemen_6

Interim Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (21,291)	$ (15,055)	$ (39,330)	$ (25,657)	$ (72,704)
Adjustments to the profit or loss items:
Depreciation of property, plant and equipment and right-of-use assets	642	556	1,277	1,106	2,397
Financial (income) expense, net	522	(128)	1,007	(260)	483
Share-based compensation	1,449	322	2,463	1,221	2,864
Change in employee benefit liabilities, net					94
Amortization of premium on available-for-sale financial assets				4	4
Revaluation of liabilities presented at fair value derivatives	(3,525)	1,778	(5,810)	(670)	6,822
Revaluation of liability to IIA	832	593	1,858	1,315	4,302
Deferred income taxes			(447)
Adjustments to reconcile profit (loss)	(80)	3,121	348	2,716	16,966
Changes in asset and liability items:
Decrease (increase) in prepaid expenses, other current assets, and other assets	591	(607)	68	(1,065)	(1,626)
Increase (decrease) in trade payables	(1,768)	(360)	(893)	1,574	5,083
Increase (decrease) in accrued expenses and other payables	2,523	2,472	(201)	(624)	3,454
Cash flows from (used in) operations	1,346	1,505	(1,026)	(115)	6,911
Cash received during the period for:
Interest received	268	9	268	357	361
Interest paid	(34)	(33)	(85)	(80)	(161)
Net cash used in operating activities	(19,791)	(10,453)	(39,825)	(22,779)	(48,627)
Cash flows from investing activities:
Purchase of property, plant and equipment	(2,584)	(4,990)	(5,390)	(7,109)	(11,804)
Investment in long term deposit	(1,000)		(1,000)
Purchase of marketable securities	(68,151)		(68,151)
Proceeds from maturity of marketable securities	17,824		17,824		(158)
Proceeds from sale of marketable securities				13,551	13,551
Net cash provided by (used in) investing activities	(53,911)	(4,990)	(56,717)	6,442	1,589
Cash flows from financing activities:
Proceeds from secondary offering, net					133,316
Receipt of grants from the IIA		147	52	200	399
Proceeds from secondary offering, net		63,860		63,860
Proceeds from issuance of convertible senior notes, net of issuance costs	(235)		70,777
Payment of lease liabilities	(465)	(335)	(1,129)	(1,122)	(1,985)
Exercise of options	54	141	556	147	650
Payment of issuance costs related to public offering			(468)
Net cash (used in) provided by financing activities	(646)	63,813	69,788	63,085	132,380
Exchange differences on balances of cash and cash equivalents	40	(24)	74	52	(10)
Increase (decrease) in cash and cash equivalents	(74,308)	48,346	(26,680)	46,800	85,332
Cash and cash equivalents at beginning of period	174,798	40,292	127,170	41,838	41,838
Cash and cash equivalents at end of period	100,490	88,638	100,490	88,638	127,170
Significant non-cash transactions:
Lease liabilities arising from new right-of-use asset					3,409
IIA liability for grants to be received	607		656		103
Issuance expenses on credit					468
Purchase of property, plant and equipment on credit	1,563	960	1,563	960	415
Borrowing costs capitalization	$ 574		$ 574

General

General	6 Months Ended
	Jun. 30, 2021
Disclosure of general information about financial statements [text block] [Abstract]
GENERAL	NOTE 1:- GENERAL a. Gamida Cell Ltd. (the “Company”), founded in 1998, is an advanced cell therapy company committed to finding cures for patients with blood cancers and serious blood diseases. The Company develops novel curative treatments using stem cells and Natural Killer (NK) cells. b. The Company has created a novel NAM cell expansion technology platform that is designed to enhance the number and functionality of allogenic donor cells. This proprietary therapeutic platform may enable the development of therapies with the potential to improve treatment outcomes beyond what is possible with current donor-derived therapies. The lead product candidate, omidubicel, is an advanced cell therapy in development as a potential life-saving treatment option for patients in need of a bone marrow transplant (BMT). In May 2020, the Company reported that omidubicel met its primary endpoint in an international, randomized, multi-center Phase 3 clinical study in 125 patients with high-risk hematologic malignancies undergoing bone marrow transplant and who had no available matched donor. The study evaluated the safety and efficacy of omidubicel compared to standard umbilical cord blood. BMT with a graft derived from bone marrow or peripheral blood cells of a matched donor is currently the standard of care treatment for many of these patients, but there is a significant unmet need for patients who cannot find a fully matched donor. In October 2020, the Company reported that omidubicel met all three of its secondary endpoints. All three secondary endpoints demonstrated a statistically significant improvement among patients who received omidubicel compared to the comparator group. Omidubicel is the first bone marrow transplant product to receive Breakthrough Therapy Designation from the U.S. Food and Drug Administration and has received orphan drug designation in the U.S. and in Europe. In addition to omidubicel, the Company is developing GDA-201, an investigational NK cell-based cancer immunotherapy to be used in combination with standard-of-care therapeutic antibodies. NK cells have potent anti-tumor properties and have the advantage over other oncology cell therapies of not requiring genetic matching, potentially enabling NK cells to serve as a universal donor-based therapy when combined with certain antibodies. GDA-201 is currently in an investigator-sponsored Phase 1/2 study for the treatment of relapsed or refractory non-Hodgkin lymphoma (NHL). In December 2020, the Company reported, updated and expanded results from the Phase 1 clinical study at the Annual Meeting of the American Society of Hematology, or ASH. The data from the first 35 patients demonstrated that GDA-201 was clinically active and generally well tolerated. Among the 19 patients with NHL, 13 complete responses and one partial response were observed, with an overall response rate of 74 percent and a complete response rate of 68 percent. c. The Company is devoting substantially all of its efforts toward research and development activities. In the course of such activities, the Company has sustained operating losses and expects such losses to continue in the foreseeable future. The Company’s accumulated deficit as of June 30, 2021 was $315,598 and negative cash flows from operating activities during the six-month period ended June 30, 2021 was $39,825. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The interim consolidated financial statements do not include any adjustments to the carrying amounts and classifications of assets and liabilities that would result if the Company were unable to continue as a going concern. d. Definitions: In these financial statements: The Company - Gamida Cell Ltd. and its subsidiary Subsidiary Gamida Cell Inc. incorporated in 2000 and intended to focus on sales and marketing upon product approval. Related parties - As defined in IAS 24 Dollar - U.S. dollar

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2021
Disclosure of initial application of standards or interpretations [abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES a. The accompanying unaudited interim consolidated financial statements as of June 30, 2021 and for the six months periods ended June 30, 2021 and 2020 have been prepared in accordance with IAS 34 “Interim Financial Reporting” for interim financial information. The interim consolidated financial statements do not include all the information and disclosures required in the annual financial statements and should be read in conjunction with the Company’s annual consolidated financial statements as of December 31, 2020 and their accompanying disclosures. The interim consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations to be anticipated for the full year ending December 31, 2021. b. The accounting policies adopted in the preparation of the interim consolidated financial statements are consistent with those followed in the preparation of the Company’s annual consolidated financial statements for the year ended December 31, 2020. c. Property, plant and equipment: Property, plant and equipment are measured at cost, including directly attributable costs, less accumulated depreciation, accumulated impairment losses and any related investment grants, excluding day-to-day servicing expenses. Such cost includes the cost of replacing part of the plant and equipment and borrowing costs for long-term construction projects if the recognition criteria are met. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Machinery 10 - 15 Office, furniture and equipment 6 - 33 Leasehold improvements (*) Project in process- manufacturing plant (**) (*) Leasehold improvements are depreciated on a straight-line basis over the shorter of the lease term (including the extension option held by the Company and intended to be exercised) and the expected life of the improvement. (**) As of June 30, 2021, the manufacturing plant is under validation process and therefore is not yet ready for production. Depreciation of the manufacturing plant will commence upon completion of the validation process. The useful life, depreciation method and residual value of an asset are reviewed at least each year-end and any changes are accounted for prospectively as a change in accounting estimate. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. d. Borrowing costs Borrowing costs attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalized as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. The carrying amount of the manufacturing plant at June 30, 2021 was $22,517. The amount of borrowing costs capitalized during the six and three months periods ended June 30, 2021 was $574. The rate used to determine the amount of borrowing costs eligible for capitalization was 11.2%, which is the EIR of the Company’s borrowings. e. Leases: Set out below are the carrying amounts of the Company’s right-of-use assets and lease liabilities and the movements during the period: Right-of-use assets Offices and labs Vehicles Production Plant Total Lease liabilities As of January 1, 2021 $ 2,898 $ 74 $ 3,502 $ 6,474 $ 7,910 Depreciation expense (711 ) (100 ) (259 ) (1,070 ) - Interest expense - - - - 81 Additions - 62 - 62 60 Payments - - - - (1,214 ) Other (16 ) (13 ) (33 ) (62 ) (61 ) As of June 30, 2021 (unaudited) $ 2,171 $ 23 $ 3,210 $ 5,404 $ 6,776 f. Investment in marketable securities: Marketable securities are measured upon initial recognition at fair value plus transaction costs that are directly attributable to the acquisition of the financial assets, except for financial assets measured at fair value through profit or loss in respect of which transaction costs are recorded in profit or loss. The Company classifies and measures debt instruments in the financial statements based on the following criteria: - The Company’s business model for managing financial assets; and - The contractual cash flow terms of the financial asset. The Company measured all of its marketable securities at fair value through other comprehensive income (FVTCOI). Debt instruments are measured at fair value through other comprehensive income when: The Company’s business model is to hold the financial assets in order to both collect their contractual cash flows and to sell the financial assets, and the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, the instruments in this category are measured at fair value. Gains or losses from fair value adjustments, excluding interest and exchange rate differences, are recognized in other comprehensive income. The Company evaluates at the end of each reporting period the loss allowance for financial debt instruments. Marketable securities as of June 30, 2021 include corporate and government debentures with no significant premium or discount. The investment in marketable securities, which are measured at fair value through other comprehensive income is considered a Level 1 measurement. g. Taxes: Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences, except: - When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss. - In respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except: - When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss - In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in OCI or directly in equity. The Company offsets deferred tax assets and deferred tax liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.

Shareholders_ Equity

Shareholders’ Equity	6 Months Ended
	Jun. 30, 2021
Disclosure of investments accounted for using equity method [text block] [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 3:- SHAREHOLDERS’ EQUITY a. Ordinary shares: Number of shares Authorized as of Issued and outstanding as of June 30, December 31, June 30, December 31, Ordinary Shares of $0.01 per value each: 100,000,000 100,000,000 59,271,512 59,000,153 b. Share incentive plans: Movement during the periods: Six months ended June 30, Year ended 2021 2020 December 31, Unaudited Unaudited 2020 Number of options Weighted average exercise price Number of options Weighted average exercise price Number of options Weighted average exercise price USD USD USD Outstanding at beginning of period 3,892,714 5.15 3,405,188 4.76 3,405,188 4.76 Granted 841,151 9.17 621,200 4.68 1,492,700 4.91 Expired 77,578 8.03 10,938 8.00 74,744 8.60 Exercised 271,359 2.05 467,557 0.31 652,143 1.00 Forfeited 97,622 7.24 211,482 8.23 278,287 7.94 Share options outstanding at end of period 4,287,306 6.03 3,276,041 5.14 3,892,714 5.15 Share options exercisable at end of period 2,425,594 4.52 1,438,658 3.01 2,161,439 4.45 As of June 30, 2021, there is $5,657 of total unrecognized cost related to non-vested share-based compensation that is expected to be recognized over a period of up to four years. A summary of the activity in the RSUs granted to employees for the six months ended June 30, 2021 is as follows: Number of RSUs Weighted average grant date fair value Unvested as of December 31, 2020: - $ - Granted 164,784 9.47 Forfeited (8,300 ) 9.51 Unvested as of June 30, 2021: 156,484 $ 9.47 c. Share incentive plans expenses: The total compensation cost related to all of the Company’s equity-based awards, recognized during the presented periods was comprised as follows: Six months ended June 30, Three months ended June 30, Year ended 2021 2020 2021 2020 2020 Unaudited Research and development $ 550 $ 613 $ 404 $ 419 $ 1,185 Commercial activities 797 (177 ) 444 (355 ) 230 General and administrative 1,116 785 601 258 1,449 $ 2,463 $ 1,221 $ 1,449 $ 322 $ 2,864 The Company estimates the fair value of stock options granted using the Binominal option-pricing model. The option-pricing model requires a number of assumptions, of which the most significant are the expected stock price volatility and the expected option term. Expected volatility was calculated based upon historical volatilities of similar entities in the related sector index. The expected term of the options granted is derived from output of the option valuation model and represents the period of time that options granted are expected to be outstanding. The risk-free interest rate is based on the yield from U.S. treasury bonds with an equivalent term. The Company has historically not paid dividends and has no foreseeable plans to pay dividends. The following table lists the inputs to the Binomial option pricing model used for the fair value measurement of equity-settled share options for the following periods: Based on the above inputs, the fair value of the options was determined at $4.07 - $11.01 at the grant dates during 2021 and 2020. June 30, December 31, 2021 2020 2020 Unaudited Expected volatility of the share prices (%) 66% 78%-84% 74%-79% Risk-free interest rate (%) 1.5-1.6 1.21-1.38 0.6-1.38

Liabilities Presented at Fair V

Liabilities Presented at Fair Value	6 Months Ended
	Jun. 30, 2021
Disclosure of fair value measurement [text block] [Abstract]
LIABILITIES PRESENTED AT FAIR VALUE	NOTE 4:- LIABILITIES PRESENTED AT FAIR VALUE a. Warrants to purchase Company’s shares: The Company measured the fair value of the warrants by using the Option Pricing Method utilized in a Black- Scholes simulation model. The option-pricing model requires a number of assumptions, of which the most significant are the expected stock price volatility and the expected time until liquidation. Expected volatility was calculated based upon historical volatilities of similar entities in the related sector index. The expected time until liquidation is the maximum contractual term of the warrants. The risk-free interest rate is based on the yield from U.S. treasury bonds with an equivalent term. The Company has historically not paid dividends and has no foreseeable plans to pay dividends. June 30, December 31, 2021 2020 2020 Unaudited Risk-free interest rate 0.1% 0.2% 0.1% Expected volatility 79% 76% 76% Expected life (in years) 1.0 2.0 1.5 Expected dividend yield 0 0 0 b. Changes in the fair value of warrants classified as Level 3 in the fair value hierarchy: Fair value of financial derivatives Balance at January 1, 2021 $ 12,043 Revaluation of financial derivatives (5,810 ) Balance at June 30, 2021 (unaudited) $ 6,233

Convertible Senior Notes, Net

Convertible Senior Notes, Net	6 Months Ended
	Jun. 30, 2021
Disclosure of notes and other explanatory information [text block] [Abstract]
CONVERTIBLE SENIOR NOTES, NET	NOTE 5:- CONVERTIBLE SENIOR NOTES, NET On February 16, 2021, the Subsidiary issued $75 million aggregate principal amount of convertible senior notes (the “Convertible Notes”) due 2026. The Convertible Notes bear regular annual interest of 5.875% that is paid twice a year. The Convertible Notes mature on February 16, 2026, unless earlier repurchased or converted in accordance with their terms. The Convertible Notes are convertible into Gamida-Cell Ltd. shares at an initial conversion rate of 56.3063 shares per $1,000 principal amount of Convertible Notes (equivalent to an exchange price of $17.76 per share). The Subsidiary may redeem all or a portion of the notes for cash, at its option, at 100% of the principal amount plus accrued and unpaid interest on the notes to be redeemed if the closing price of its ordinary shares has been at least 130% of the exchange price for at least 20 trading days during any 30 consecutive trading day period. The Convertible Notes are classified as a compound financial instrument in accordance with IAS 32- Financial Instruments – Presentation, and, as such, require separate accounting in the balance sheet of the equity component (the holder’s call option to convert the Convertible Notes to shares) and of the liability component (the contractual arrangement to deliver cash). The fair value of the recognized liability classified as long- term debt was calculated using a fair value of a similar instrument that does not have a conversion feature. The difference between the nominal value and the fair value of the Convertible Notes was recognized in equity under share premium, net of deferred tax and related issuance costs. In accounting for the issuance costs related to the Convertible Notes, the allocation of the issuance costs incurred between the liability and equity components were based on their relative fair values. The interest of a similar instrument that does not have a conversion feature at issuance would have been 6.7%. The fair value of the liability component was $68.6 million upon issuance and the fair value of the equity component was $2.1 million, net of issuance costs of $4.2 million, prorated between the liability and equity components. The net carrying amount of the liability and equity components of the Convertible Notes for the period presented is as follows: As June 30, 2021 Unaudited Liability component: Principal amount $ 75,000 Unamortized discount (1,548 ) Unamortized issuance costs (2,809 ) Net carrying amount (including accrued interest) $ 70,643 Equity component, net of issuance costs of $127 and deferred taxes of $447 $ 1,683 Interest expense related to the Convertible Notes was as follows: Six months ended 2021 Unaudited Contractual interest expense $ 1,099 Amortization of debt discount 319 Amortization of debt issuance costs 579 Total interest expense recognized $ 1,997

Loss Per Share

Loss Per Share	6 Months Ended
	Jun. 30, 2021
Disclosure of earnings per share [text block] [Abstract]
LOSS PER SHARE	NOTE 6:- LOSS PER SHARE Details of the number of shares and loss used in the computation of loss per share: Six months ended Three months ended June 30, 2021 Unaudited Weighted number of shares Loss attributed to equity holders of the Company Weighted number of shares Loss attributed to equity holders of the Company For the computation of basic loss 59,188,504 39,330 59,253,315 21,291 Effect of potential dilutive ordinary shares (Warrants) 536,572 5,810 83,318 3,525 For the computation of diluted loss 59,725,076 45,140 59,336,633 24,816

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Consolidated financial statements	a. The accompanying unaudited interim consolidated financial statements as of June 30, 2021 and for the six months periods ended June 30, 2021 and 2020 have been prepared in accordance with IAS 34 “Interim Financial Reporting” for interim financial information. The interim consolidated financial statements do not include all the information and disclosures required in the annual financial statements and should be read in conjunction with the Company’s annual consolidated financial statements as of December 31, 2020 and their accompanying disclosures. The interim consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations to be anticipated for the full year ending December 31, 2021.
Accounting policy for adopted	b.The accounting policies adopted in the preparation of the interim consolidated financial statements are consistent with those followed in the preparation of the Company’s annual consolidated financial statements for the year ended December 31, 2020.
Property, plant and equipment	c. Property, plant and equipment: Property, plant and equipment are measured at cost, including directly attributable costs, less accumulated depreciation, accumulated impairment losses and any related investment grants, excluding day-to-day servicing expenses. Such cost includes the cost of replacing part of the plant and equipment and borrowing costs for long-term construction projects if the recognition criteria are met. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows: % Machinery 10 - 15 Office, furniture and equipment 6 - 33 Leasehold improvements (*) Project in process- manufacturing plant (**) (*) Leasehold improvements are depreciated on a straight-line basis over the shorter of the lease term (including the extension option held by the Company and intended to be exercised) and the expected life of the improvement. (**) As of June 30, 2021, the manufacturing plant is under validation process and therefore is not yet ready for production. Depreciation of the manufacturing plant will commence upon completion of the validation process. The useful life, depreciation method and residual value of an asset are reviewed at least each year-end and any changes are accounted for prospectively as a change in accounting estimate. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use or disposal.
Borrowing costs	d. Borrowing costs Borrowing costs attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalized as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. The carrying amount of the manufacturing plant at June 30, 2021 was $22,517. The amount of borrowing costs capitalized during the six and three months periods ended June 30, 2021 was $574. The rate used to determine the amount of borrowing costs eligible for capitalization was 11.2%, which is the EIR of the Company’s borrowings.
Leases	e. Leases: Set out below are the carrying amounts of the Company’s right-of-use assets and lease liabilities and the movements during the period: Right-of-use assets Offices and labs Vehicles Production Plant Total Lease liabilities As of January 1, 2021 $ 2,898 $ 74 $ 3,502 $ 6,474 $ 7,910 Depreciation expense (711 ) (100 ) (259 ) (1,070 ) - Interest expense - - - - 81 Additions - 62 - 62 60 Payments - - - - (1,214 ) Other (16 ) (13 ) (33 ) (62 ) (61 ) As of June 30, 2021 (unaudited) $ 2,171 $ 23 $ 3,210 $ 5,404 $ 6,776
Investment in marketable securities	f. Investment in marketable securities: Marketable securities are measured upon initial recognition at fair value plus transaction costs that are directly attributable to the acquisition of the financial assets, except for financial assets measured at fair value through profit or loss in respect of which transaction costs are recorded in profit or loss. The Company classifies and measures debt instruments in the financial statements based on the following criteria: - The Company’s business model for managing financial assets; and - The contractual cash flow terms of the financial asset. The Company measured all of its marketable securities at fair value through other comprehensive income (FVTCOI). Debt instruments are measured at fair value through other comprehensive income when: The Company’s business model is to hold the financial assets in order to both collect their contractual cash flows and to sell the financial assets, and the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, the instruments in this category are measured at fair value. Gains or losses from fair value adjustments, excluding interest and exchange rate differences, are recognized in other comprehensive income. The Company evaluates at the end of each reporting period the loss allowance for financial debt instruments. Marketable securities as of June 30, 2021 include corporate and government debentures with no significant premium or discount. The investment in marketable securities, which are measured at fair value through other comprehensive income is considered a Level 1 measurement.
Taxes	g. Taxes: Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences, except: - When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss. - In respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except: - When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss - In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in OCI or directly in equity.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2021
Disclosure of significant accounting policies [text block] [Abstract]
Schedule of straight-line basis over the useful life of the assets at annual rates	% Machinery 10 - 15 Office, furniture and equipment 6 - 33 Leasehold improvements (*) Project in process- manufacturing plant (**)
Schedule of right-of-use assets and lease liabilities and the movements	Right-of-use assets Offices and labs Vehicles Production Plant Total Lease liabilities As of January 1, 2021 $ 2,898 $ 74 $ 3,502 $ 6,474 $ 7,910 Depreciation expense (711 ) (100 ) (259 ) (1,070 ) - Interest expense - - - - 81 Additions - 62 - 62 60 Payments - - - - (1,214 ) Other (16 ) (13 ) (33 ) (62 ) (61 ) As of June 30, 2021 (unaudited) $ 2,171 $ 23 $ 3,210 $ 5,404 $ 6,776

Shareholders_ Equity (Tables)

Shareholders’ Equity (Tables)	6 Months Ended
	Jun. 30, 2021
Disclosure of investments accounted for using equity method [text block] [Abstract]
Schedule of ordinary shares	Number of shares Authorized as of Issued and outstanding as of June 30, December 31, June 30, December 31, Ordinary Shares of $0.01 per value each: 100,000,000 100,000,000 59,271,512 59,000,153
Schedule of movement	Six months ended June 30, Year ended 2021 2020 December 31, Unaudited Unaudited 2020 Number of options Weighted average exercise price Number of options Weighted average exercise price Number of options Weighted average exercise price USD USD USD Outstanding at beginning of period 3,892,714 5.15 3,405,188 4.76 3,405,188 4.76 Granted 841,151 9.17 621,200 4.68 1,492,700 4.91 Expired 77,578 8.03 10,938 8.00 74,744 8.60 Exercised 271,359 2.05 467,557 0.31 652,143 1.00 Forfeited 97,622 7.24 211,482 8.23 278,287 7.94 Share options outstanding at end of period 4,287,306 6.03 3,276,041 5.14 3,892,714 5.15 Share options exercisable at end of period 2,425,594 4.52 1,438,658 3.01 2,161,439 4.45
Schedule of activity in the RSUs granted to employees	Number of RSUs Weighted average grant date fair value Unvested as of December 31, 2020: - $ - Granted 164,784 9.47 Forfeited (8,300 ) 9.51 Unvested as of June 30, 2021: 156,484 $ 9.47
Schedule of total compensation cost related to all of the company’s equity-based awards, recognized	Six months ended June 30, Three months ended June 30, Year ended 2021 2020 2021 2020 2020 Unaudited Research and development $ 550 $ 613 $ 404 $ 419 $ 1,185 Commercial activities 797 (177 ) 444 (355 ) 230 General and administrative 1,116 785 601 258 1,449 $ 2,463 $ 1,221 $ 1,449 $ 322 $ 2,864
Schedule of fair value of the options	June 30, December 31, 2021 2020 2020 Unaudited Expected volatility of the share prices (%) 66% 78%-84% 74%-79% Risk-free interest rate (%) 1.5-1.6 1.21-1.38 0.6-1.38

Liabilities Presented at Fair_2

Liabilities Presented at Fair Value (Tables)	6 Months Ended
	Jun. 30, 2021
Disclosure of fair value measurement [text block] [Abstract]
Schedule of warrants to purchase company’s shares	June 30, December 31, 2021 2020 2020 Unaudited Risk-free interest rate 0.1% 0.2% 0.1% Expected volatility 79% 76% 76% Expected life (in years) 1.0 2.0 1.5 Expected dividend yield 0 0 0
Schedule of changes in fair value of warrants	Fair value of financial derivatives Balance at January 1, 2021 $ 12,043 Revaluation of financial derivatives (5,810 ) Balance at June 30, 2021 (unaudited) $ 6,233

Convertible Senior Notes, Net (

Convertible Senior Notes, Net (Tables)	6 Months Ended
	Jun. 30, 2021
Disclosure of notes and other explanatory information [text block] [Abstract]
Schedule of liability and equity components of the convertible notes	As June 30, 2021 Unaudited Liability component: Principal amount $ 75,000 Unamortized discount (1,548 ) Unamortized issuance costs (2,809 ) Net carrying amount (including accrued interest) $ 70,643 Equity component, net of issuance costs of $127 and deferred taxes of $447 $ 1,683
Schedule of interest expense related to the convertible notes	Six months ended 2021 Unaudited Contractual interest expense $ 1,099 Amortization of debt discount 319 Amortization of debt issuance costs 579 Total interest expense recognized $ 1,997

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2021
Disclosure of earnings per share [text block] [Abstract]
Schedule of number of shares and loss used in the computation of loss per share	Six months ended Three months ended June 30, 2021 Unaudited Weighted number of shares Loss attributed to equity holders of the Company Weighted number of shares Loss attributed to equity holders of the Company For the computation of basic loss 59,188,504 39,330 59,253,315 21,291 Effect of potential dilutive ordinary shares (Warrants) 536,572 5,810 83,318 3,525 For the computation of diluted loss 59,725,076 45,140 59,336,633 24,816

General (Details)

General (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Disclosure of general information about financial statements [text block] [Abstract]
Accumulated deficits	$ (315,598)	$ (229,221)	$ (315,598)	$ (229,221)	$ (276,268)
Cash flows from operating activities	$ (19,791)	$ (10,453)	$ (39,825)	$ (22,779)	$ (48,627)

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021
Disclosure of significant accounting policies [text block] [Abstract]
Manufacturing plant		$ 22,517
Borrowing costs capitalized	$ 574	$ 574
Borrowing costs eligible capitalization percentage		11.20%

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates	6 Months Ended
	Jun. 30, 2021
Machinery [member] | Bottom of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Annual depreciation rate	10
Machinery [member] | Top of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Annual depreciation rate	15
Office, furniture and equipment [Member] | Bottom of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Annual depreciation rate	6
Office, furniture and equipment [Member] | Top of range [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Annual depreciation rate	33
Leasehold improvements [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Annual depreciation rate	(*)	[1]
Project in process - manufacturing plant [member]
Significant Accounting Policies (Details) - Schedule of straight-line basis over the useful life of the assets at annual rates [Line Items]
Annual depreciation rate	(**)	[2]
[1]	Leasehold improvements are depreciated on a straight-line basis over the shorter of the lease term (including the extension option held by the Company and intended to be exercised) and the expected life of the improvement.
[2]	As of June 30, 2021, the manufacturing plant is under validation process and therefore is not yet ready for production. Depreciation of the manufacturing plant will commence upon completion of the validation process.

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of right-of-use assets and lease liabilities and the movements $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Significant Accounting Policies (Details) - Schedule of right-of-use assets and lease liabilities and the movements [Line Items]
As of January 1, 2021	$ 6,474
Depreciation expense	(1,070)
Interest expense
Additions	62
Payments
Other	(62)
As of June 30, 2021 (unaudited)	5,404
Offices and labs [Member]
Significant Accounting Policies (Details) - Schedule of right-of-use assets and lease liabilities and the movements [Line Items]
As of January 1, 2021	2,898
Depreciation expense	(711)
Interest expense
Additions
Payments
Other	(16)
As of June 30, 2021 (unaudited)	2,171
Vehicles [member]
Significant Accounting Policies (Details) - Schedule of right-of-use assets and lease liabilities and the movements [Line Items]
As of January 1, 2021	74
Depreciation expense	(100)
Interest expense
Additions	62
Payments
Other	(13)
As of June 30, 2021 (unaudited)	23
Production Plant [Member]
Significant Accounting Policies (Details) - Schedule of right-of-use assets and lease liabilities and the movements [Line Items]
As of January 1, 2021	3,502
Depreciation expense	(259)
Interest expense
Additions
Payments
Other	(33)
As of June 30, 2021 (unaudited)	3,210
Lease liabilities [member]
Significant Accounting Policies (Details) - Schedule of right-of-use assets and lease liabilities and the movements [Line Items]
As of January 1, 2021	7,910
Depreciation expense
Interest expense	81
Additions	60
Payments	(1,214)
Other	(61)
As of June 30, 2021 (unaudited)	$ 6,776

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of investments accounted for using equity method [text block] [Abstract]
Share based compensation non vested unrecognized cost (in Dollars)	$ 5,657
Option vesting period.	4 years
Weighted average grant-date fair value	$ 4.07	$ 11.01

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) - Schedule of ordinary shares - shares	Jun. 30, 2021	Dec. 31, 2020
Schedule of ordinary shares [Abstract]
Ordinary Shares of $0.01 per value each, Authorized	100,000,000	100,000,000
Ordinary Shares of $0.01 per value each, Issued and outstanding	59,271,512	59,000,153

Shareholders_ Equity (Details_2

Shareholders’ Equity (Details) - Schedule of movement - $ / shares	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Schedule of movement [Abstract]
Number of options, Outstanding at beginning of period	3,892,714	3,405,188	3,405,188
Outstanding at beginning of period	$ 5.15	$ 4.76	$ 4.76
Number of options, Granted	841,151	621,200	1,492,700
Weighted average exercise price, Granted	$ 9.17	$ 4.68	$ 4.91
Number of options, Expired	77,578	10,938	74,744
Weighted average exercise price, Expired	$ 8.03	$ 8	$ 8.60
Number of options, Exercised	271,359	467,557	652,143
Weighted average exercise price, Exercised	$ 2.05	$ 0.31	$ 1
Number of options, Forfeited	97,622	211,482	278,287
Weighted average exercise price, Forfeited	$ 7.24	$ 8.23	$ 7.94
Number of options, Share options outstanding at end of period	4,287,306	3,276,041	3,892,714
Weighted average exercise price, Share options outstanding at end of period	$ 6.03	$ 5.14	$ 5.15
Number of options, Share options exercisable at end of period	2,425,594	1,438,658	2,161,439
Weighted average exercise price, Share options exercisable at end of period	$ 4.52	$ 3.01	$ 4.45

Shareholders_ Equity (Details_3

Shareholders’ Equity (Details) - Schedule of activity in the RSUs granted to employees	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Schedule of activity in the RSUs granted to employees [Abstract]
Number of RSUs, Unvested beginning balance | shares
Weighted average grant date fair value, Unvested beginning balance | $ / shares
Number of RSUs, Granted | shares	164,784
Weighted average grant date fair value, Granted | $ / shares	$ 9.47
Number of RSUs, Forfeited | shares	(8,300)
Weighted average grant date fair value, Forfeited | $ / shares	$ 9.51
Number of RSUs, Unvested ending balance | shares	156,484
Weighted average grant date fair value, Unvested ending balance | $ / shares	$ 9.47

Shareholders_ Equity (Details_4

Shareholders’ Equity (Details) - Schedule of total compensation cost related to all of the company’s equity-based awards, recognized - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Schedule of total compensation cost related to all of the company’s equity-based awards, recognized [Abstract]
Research and development	$ 404	$ 419	$ 550	$ 613	$ 1,185
Commercial activities	444	(355)	797	(177)	230
General and administrative	601	258	1,116	785	1,449
Total	$ 1,449	$ 322	$ 2,463	$ 1,221	$ 2,864

Shareholders_ Equity (Details_5

Shareholders’ Equity (Details) - Schedule of fair value of the options	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
Shareholders’ Equity (Details) - Schedule of fair value of the options [Line Items]
Expected volatility of the share prices (%)	66.00%
Bottom of range [member]
Shareholders’ Equity (Details) - Schedule of fair value of the options [Line Items]
Expected volatility of the share prices (%)		74.00%	78.00%
Risk-free interest rate (%)	1.5	0.6	1.21
Top of range [member]
Shareholders’ Equity (Details) - Schedule of fair value of the options [Line Items]
Expected volatility of the share prices (%)		79.00%	84.00%
Risk-free interest rate (%)	1.6	1.38	1.38

Liabilities Presented at Fair_3

Liabilities Presented at Fair Value (Details) - Schedule of warrants to purchase company’s shares	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
Schedule of warrants to purchase company’s shares [Abstract]
Risk-free interest rate	0.10%	0.10%	0.20%
Expected volatility	79.00%	76.00%	76.00%
Expected life (in years)	1 year	1 year 6 months	2 years
Expected dividend yield	0.00%	0.00%	0.00%

Liabilities Presented at Fair_4

Liabilities Presented at Fair Value (Details) - Schedule of changes in fair value of warrants - Level 3 of fair value hierarchy [Member] $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Liabilities Presented at Fair Value (Details) - Schedule of changes in fair value of warrants [Line Items]
Balance at January 1, 2021	$ 12,043
Revaluation of financial derivatives	(5,810)
Balance at June 30, 2021 (unaudited)	$ 6,233

Convertible Senior Notes, Net_2

Convertible Senior Notes, Net (Details) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Feb. 16, 2021	Jun. 30, 2021
Convertible Senior Notes, Net (Details) [Line Items]
Principal amount		$ 75,000
Annual interest percentage	5.875%
Convertible notes, description		The Convertible Notes are convertible into Gamida-Cell Ltd. shares at an initial conversion rate of 56.3063 shares per $1,000 principal amount of Convertible Notes (equivalent to an exchange price of $17.76 per share). The Subsidiary may redeem all or a portion of the notes for cash, at its option, at 100% of the principal amount plus accrued and unpaid interest on the notes to be redeemed if the closing price of its ordinary shares has been at least 130% of the exchange price for at least 20 trading days during any 30 consecutive trading day period.
Conversion feature issuance, percentage		6.70%
fair value liability		$ 68,600
Fair value equity component		2,100
Net issuance costs		$ 4,200
Subsidiaries [member]
Convertible Senior Notes, Net (Details) [Line Items]
Principal amount	$ 75,000

Convertible Senior Notes, Net_3

Convertible Senior Notes, Net (Details) - Schedule of liability and equity components of the convertible notes - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021
Schedule of liability and equity components of the convertible notes [Abstract]
Principal amount		$ 75,000
Unamortized discount		(1,548)
Unamortized issuance costs		(2,809)
Net carrying amount (including accrued interest)		70,643
Equity component, net of issuance costs of $127 and deferred taxes of $447		$ 1,683

Convertible Senior Notes, Net_4

Convertible Senior Notes, Net (Details) - Schedule of liability and equity components of the convertible notes (Parentheticals) $ in Thousands	Jun. 30, 2021USD ($)
Schedule of liability and equity components of the convertible notes [Abstract]
Net issuance costs	$ 127
Deferred taxes	$ 447

Convertible Senior Notes, Net_5

Convertible Senior Notes, Net (Details) - Schedule of interest expense related to the convertible notes $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Schedule of interest expense related to the convertible notes [Abstract]
Contractual interest expense	$ 1,099
Amortization of debt discount	319
Amortization of debt issuance costs	579
Total interest expense recognized	$ 1,997

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of number of shares and loss used in the computation of loss per share - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021
For the computation of basic loss [Member]
Loss Per Share (Details) - Schedule of number of shares and loss used in the computation of loss per share [Line Items]
Weighted number of shares	59,253,315	59,188,504
Loss attributed to equity holders of the Company	$ 21,291	$ 39,330
Effect of potential dilutive ordinary shares (Warrants) [Member]
Loss Per Share (Details) - Schedule of number of shares and loss used in the computation of loss per share [Line Items]
Weighted number of shares	83,318	536,572
Loss attributed to equity holders of the Company	$ 3,525	$ 5,810
For the computation of diluted loss [Member]
Loss Per Share (Details) - Schedule of number of shares and loss used in the computation of loss per share [Line Items]
Weighted number of shares	59,336,633	59,725,076
Loss attributed to equity holders of the Company	$ 24,816	$ 45,140