Notable Labs (NTBLQ) 8-K/A 29 Nov 23 Financial Statements and Exhibits Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2023
Cover [Abstract]
Document Type	8-K/A
Amendment Flag	true
Amendment Description	The sole purpose of this Form 8-K/A Amendment No. 2 is to incorporate iXBRL tagging performed against Exhibit 99.3 filed herewith. No other changes have been made, and it does not modify or update in any way disclosures previously made in the Original Form 8-K (as defined below) or Amendment No. 1 (as defined below).
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Entity File Number	001-36581
Entity Registrant Name	NOTABLE LABS, LTD.
Entity Central Index Key	0001603207
Entity Tax Identification Number	00-0000000
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line One	320 Hatch Drive
Entity Address, City or Town	Foster City
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94404
City Area Code	(415)
Local Phone Number	851-2410
Written Communications	false
Soliciting Material	false
Pre-commencement Tender Offer	false
Pre-commencement Issuer Tender Offer	false
Title of 12(b) Security	Ordinary Shares, par value NIS 0.35 each
Trading Symbol	NTBL
Security Exchange Name	NASDAQ
Entity Emerging Growth Company	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - Notable Labs Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,118	$ 1,581
Prepaid expenses and other current assets	776	1,407
Total current assets	1,894	2,988
Property and equipment, net	329	442
Finance lease right-of-use assets, net	357
Operating lease right-of-use assets	1,812	357
Investment in SAFE	1,500	1,500
Other assets	224	224
Total assets	6,116	5,511
Current liabilities:
Accounts payable	2,104	753
Accrued expenses and other current liabilities	900	840
Accounts payable and accrued expenses - related party	213	60
Finance lease liabilities, current	77
Operating lease liabilities, current	442	361
Total current liabilities	3,736	2,014
Finance lease liabilities, net of current amount	284
Operating lease liabilities, net of current amount	1,378
SAFE notes, net of issuance costs of $617	8,459
Redeemable convertible preferred stock warrant liability	231	5,113
Total liabilities	14,088	7,127
Commitments and contingencies
Stockholders’ deficit
Common stock, $0.001 par value; 45,100,000 shares authorized as of September 30, 2023 and December 31, 2022 and 15,429,359 shares issued and outstanding as of September 30, 2023 and 15,424,359 shares issued and outstanding as of December 31, 2022	15	15
Additional paid in capital	34,519	34,061
Accumulated deficit	(77,858)	(71,044)
Total stockholders’ deficit	(43,324)	(36,968)
Total liabilities, redeemable convertible preferred stock and stockholders’ deficit	6,116	5,511
Series A Redeemable Convertible Preferred Stock [Member]
Current liabilities:
Redeemable convertible preferred stock	6,653	6,653
Series B Redeemable Convertible Preferred Stock [Member]
Current liabilities:
Redeemable convertible preferred stock	21,440	21,440
Series C Redeemable Convertible Preferred Stock [Member]
Current liabilities:
Redeemable convertible preferred stock	$ 7,259	$ 7,259

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - Notable Labs Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt issuance costs	$ 617
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	45,100,000	45,100,000
Common stock, shares issued	15,429,359	15,424,359
Common stock, shares outstanding	15,429,359	15,424,359
Series A Redeemable Convertible Preferred Stock [Member]
Temporary equity, par value	$ 0.001	$ 0.001
Temporary equity, shares authorized	8,863,394	8,863,394
Temporary equity, shares issued	2,315,579	2,315,579
Temporary equity, shares outstanding	2,315,579	2,315,579
Temporary equity, liquidation preference	$ 6,500	$ 6,500
Series B Redeemable Convertible Preferred Stock [Member]
Temporary equity, par value	$ 0.001	$ 0.001
Temporary equity, shares authorized	6,674,734	6,674,734
Temporary equity, shares issued	3,556,173	3,556,173
Temporary equity, shares outstanding	3,556,173	3,556,173
Temporary equity, liquidation preference	$ 21,500	$ 21,500
Series C Redeemable Convertible Preferred Stock [Member]
Temporary equity, par value	$ 0.001	$ 0.001
Temporary equity, shares authorized	18,148,550	18,148,550
Temporary equity, shares issued	1,510,138	1,510,138
Temporary equity, shares outstanding	1,510,138	1,510,138
Temporary equity, liquidation preference	$ 10,100	$ 10,100

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - Notable Labs Inc [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Services revenue	$ 122		$ 122
Cost of services	31		31
Gross profit	91		91
Operating expenses
Research and development	691	1,167	3,341	6,286
General and administrative	1,150	1,037	7,005	4,086
Total operating expenses	1,841	2,204	10,346	10,372
Loss from operations	(1,750)	(2,204)	(10,255)	(10,372)
Other income, net	4,643	112	3,441	1,687
Net income (loss)	$ 2,893	$ (2,092)	$ (6,814)	$ (8,685)
Net loss per share, basic	$ 0.19	$ (0.14)	$ (0.44)	$ (0.97)
Net loss per share, diluted	$ 0.19	$ (0.14)	$ (0.44)	$ (0.97)
Weighted-average common shares outstanding, basic	15,429,359	15,424,359	15,427,137	8,950,608
Weighted-average common shares outstanding, diluted	15,429,359	15,424,359	15,427,137	8,950,608

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders' Deficit (Unaudited) - Notable Labs Inc [Member] - USD ($) $ in Thousands	Redeemable Convertible Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total Stockholders Deficit [Member]
Beginning balance, value at Dec. 31, 2021	$ 58,815	$ 6	$ 2,688	$ (56,637)	$ (53,943)
Beginning balance, shares at Dec. 31, 2021	15,538,128	5,669,483
Stock-based compensation			339		339
Net loss				(3,129)	(3,129)
Exercise of common stock options			17		17
Ending balance, value at Mar. 31, 2022	$ 58,815	$ 6	3,044	(59,766)	(56,716)
Ending balance, shares at Mar. 31, 2022	15,538,128	5,669,483
Beginning balance, value at Dec. 31, 2021	$ 58,815	$ 6	2,688	(56,637)	(53,943)
Beginning balance, shares at Dec. 31, 2021	15,538,128	5,669,483
Ending balance, value at Sep. 30, 2022	$ 35,352	$ 15	34,059	(65,322)	(31,248)
Ending balance, shares at Sep. 30, 2022	7,381,890	15,424,359
Beginning balance, value at Mar. 31, 2022	$ 58,815	$ 6	3,044	(59,766)	(56,716)
Beginning balance, shares at Mar. 31, 2022	15,538,128	5,669,483
Stock-based compensation			120		120
Net loss				(3,464)	(3,464)
Exercise of common stock options			63		63
Exercise of common stock options, shares		88,500
Issuance of Series C-1 redeemable convertible preferred stock, net of issuance costs of $55 and allocated proceeds to the Series C convertible preferred stock warrant liability of $236	$ 3,741
Issuance of Series C-1 redeemable convertible preferred stock, net of issuance costs and allocated proceeds to the Series C convertible preferred stock warrant liability, shares	674,477
Ending balance, value at Jun. 30, 2022	$ 62,556	$ 6	3,227	(63,230)	(59,997)
Ending balance, shares at Jun. 30, 2022	16,212,605	5,757,983
Stock-based compensation			119		119
Net loss				(2,092)	(2,092)
Issuance of Series C-1 redeemable convertible preferred stock, net of issuance costs of $55 and allocated proceeds to the Series C convertible preferred stock warrant liability of $236	$ 952
Issuance of Series C-1 redeemable convertible preferred stock, net of issuance costs and allocated proceeds to the Series C convertible preferred stock warrant liability, shares	174,379
Issuance of Series C-2 redeemable convertible preferred stock, in exchange for SAFE agreement net of allocated proceeds to the Series C convertible C redeemable preferred stock warrant liability of $899	$ 2,566
Issuance of Series C-2 redeemable convertible preferred stock in exchange for SAFE agreement, net of allocated proceeds to the Series C redeemable convertible preferred stock warrant liability of $899, shares	661,282
Issuance of common stock through conversion of Series A redeemable convertible preferred stock	$ (13,265)	$ 6	13,259		13,265
Issuance of common stock through conversion of Series A redeemable convertible preferred stock, shares	(6,547,815)	6,547,815
Issuance of common stock through conversion of Series B redeemable convertible preferred stock	$ (17,457)	$ 3	17,454		17,457
Issuance of common stock through conversion of Series B redeemable convertible preferred stock, shares	(3,118,561)	3,118,561
Ending balance, value at Sep. 30, 2022	$ 35,352	$ 15	34,059	(65,322)	(31,248)
Ending balance, shares at Sep. 30, 2022	7,381,890	15,424,359
Beginning balance, value at Dec. 31, 2022	$ 35,352	$ 15	34,061	(71,044)	(36,968)
Beginning balance, shares at Dec. 31, 2022	7,381,890	15,424,359
Stock-based compensation			116		116
Net loss				(6,272)	(6,272)
Ending balance, value at Mar. 31, 2023	$ 35,352	$ 15	34,177	(77,316)	(43,124)
Ending balance, shares at Mar. 31, 2023	7,381,890	15,424,359
Beginning balance, value at Dec. 31, 2022	$ 35,352	$ 15	34,061	(71,044)	(36,968)
Beginning balance, shares at Dec. 31, 2022	7,381,890	15,424,359
Ending balance, value at Sep. 30, 2023	$ 35,352	$ 15	34,519	(77,858)	(43,324)
Ending balance, shares at Sep. 30, 2023	7,381,890	15,429,359
Beginning balance, value at Mar. 31, 2023	$ 35,352	$ 15	34,177	(77,316)	(43,124)
Beginning balance, shares at Mar. 31, 2023	7,381,890	15,424,359
Stock-based compensation			202		202
Net loss				(3,435)	(3,435)
Exercise of common stock options			5		5
Exercise of common stock options, shares		5,000
Ending balance, value at Jun. 30, 2023	$ 35,352	$ 15	34,384	(80,751)	(46,352)
Ending balance, shares at Jun. 30, 2023	7,381,890	15,429,359
Stock-based compensation			135		135
Net loss				2,893	2,893
Ending balance, value at Sep. 30, 2023	$ 35,352	$ 15	$ 34,519	$ (77,858)	$ (43,324)
Ending balance, shares at Sep. 30, 2023	7,381,890	15,429,359

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders' Deficit (Unaudited) (Parenthetical) - Notable Labs Inc [Member] - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2023
Net of issuance costs	$ 152	$ 55	$ 617
Series C-1 Redeemable Convertible Preferred Stock [Member]
Warrant liability	$ 918	236
Series C-2 Redeemable Convertible Preferred Stock [Member]
Warrant liability		$ 899

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - Notable Labs Inc [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (6,814)	$ (8,685)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	193	264
Stock-based compensation	453	578
Non-cash operating leases	542	476
Gain on sale of marketable securities		2
Gain from PPP loan forgiveness		(1,038)
Change in fair value of SAFE notes	2,723
Change in fair value of SAFE and redeemable convertible preferred stock warrant liability	(4,882)	(649)
Change in operating assets and liabilities
Prepaid expenses	631	263
Other assets		27
Accounts payable	1,506	(175)
Accrued expenses and other current liabilities	60	(121)
Operating lease liabilities	(537)	(474)
Net cash used in operating activities	(6,125)	(9,532)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(34)	(41)
Purchases of marketable securities		(594)
Proceeds from maturities of marketable securities		594
Proceeds from sales of marketable securities		870
Net cash (used in) provided by investing activities	(34)	829
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from employee stock options	5	79
Proceeds from issuance of redeemable convertible preferred stock and warrants, net of issuance costs		5,810
Repayment of finance lease liabilities	(44)
Proceeds from the issuance of the SAFE agreement	5,735	4,009
Net cash provided by financing activities	5,696	9,898
Net increase in cash and cash equivalents	(463)	1,195
Cash and cash equivalents at the beginning of the year	1,581	2,401
Cash and cash equivalents at the end of the period	1,118	3,596
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES:
Issuance of finance lease liability for finance lease right-of-use asset	405
Issuance of operating lease liability for operating lease right-of-use asset	1,950	181
Fair value allocated at issuance to Series C warrants		2,053
Series C redeemable convertible preferred stock issuance costs in accrued expenses		38
Conversion of Series A and Series B redeemable convertible preferred stock to common stock		$ 30,722

ORGANIZATION

ORGANIZATION	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
ORGANIZATION	NOTE 1 – ORGANIZATION Description of Business Notable Labs, Inc. (“Notable” or the “Company”) and its wholly owned subsidiary is an emerging tech-bio therapeutics company dedicated to the development and commercialization of a predictive precision medicine platform and products that treat various forms of cancer. The Company was incorporated in Delaware in June 2014 and is located in Foster City, California. Merger with Vascular Biogenics, Ltd. On February 22, 2023, Notable entered into a Merger Agreement (the “Merger Agreement”) with Vascular Biogenics, Ltd., an Israeli corporation (“VBL”), and Vibrant Merger Sub, Inc., a Delaware corporation and VBL’s direct, wholly-owned subsidiary, pursuant to which, and subject to the satisfaction or waiver of the conditions set forth in the Merger Agreement, Notable merged with and into Merger Sub at the effective time (“Effective Time”), with Notable continuing after the merger as the surviving corporation and VBL’s wholly-owned subsidiary (such transaction, the “Merger”). On October 16, 2023, Notable closed the Merger with VBL. In conjunction with the Merger, the Company changed its name from “Vascular Biogenics Ltd.” to “Notable Labs, Ltd.” (the “Name Change”). At the Effective Time, each outstanding share of Notable capital stock was converted into the right to receive VBL ordinary shares, under the exchange ratio formula in the Merger Agreement, with former Notable securityholders owning approximately 75.2 24.8 Also on October 16, 2023, in connection with, and prior to completion of, the Merger, the Company effected a 1-for-35 0.35 Following the completion of the Merger, the business of Notable became the business conducted by the Company, which is a clinical-stage platform therapeutics company developing predictive precision medicines for patients with cancer. Upon closing of the Merger, the board of directors of the Company consists of seven directors, with one director designated by VBL. Following the closing of the Merger, the Company is being led by Notable’s chief executive officer and executive management team. Since incorporation through September 30, 2023, Notable Labs, Ltd. and its subsidiaries (hereinafter referred to as “the Post-Merger Company”) incurred losses and negative cash flows from operations mainly attributable to its development efforts and has an accumulated deficit. The Post-Merger Company has financed its operations primarily through the issuance of Preferred Shares and Simple Agreements for Future Equity (“SAFE”) shares and through the cash inflow as a result of the Merger completed on October 16, 2023. As of the issuance date of these consolidated financial statements, Notable Labs, Ltd.’s cash and investments provide sufficient resources to fund its operations through at least the next 12 months. In order to develop and commercialize any future product candidates if they are granted regulatory approval, Notable Labs, Ltd. is required to obtain further funding through public or private offerings, debt financings, collaboration, licensing arrangements or other sources. Adequate additional funding may not be available to Notable Labs, Ltd. on acceptable terms, or at all. If Notable Labs, Ltd. is unable to raise capital when needed or on attractive terms, it may be forced to delay, reduce or eliminate its research and development programs or commercialization and manufacturing efforts.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
BASIS OF PRESENTATION	NOTE 2 – BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements of Notable have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and notes required by GAAP for annual financial statements. These unaudited interim condensed consolidated financial statements should therefore be read in conjunction with the audited consolidated financial statements and notes for the year ended December 31, 2022. In the opinion of management, all adjustments (of a normal recurring nature) considered necessary for the fair statement of the results for the interim periods presented have been included. Operating results for the interim period are not necessarily indicative of the results that may be expected for the full year. The condensed consolidated financial statements include the accounts of Notable and its wholly owned subsidiary, all of which are denominated in US dollars. All intercompany balances and transactions have been eliminated in consolidation.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES The accounting policies and calculation methods applied in the preparation of the unaudited condensed consolidated interim financial statements are consistent with those applied in the preparation of the annual financial statements as of December 31, 2022 and for the year then ended. Revenue Recognition In accordance with FASB ASC 606, Revenue from Contracts with Customers 1. Identify the contract with the customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue as (or when) the performance obligations are satisfied. For services performed, revenue is recognized at a point in time when the services are performed. However, for certain contracts, revenue is recognized over time as the customer simultaneously receives and consumes the benefits of performance as the Company performs the service. For license agreements, each contract is reviewed to determine the portion of the revenue that should be recognized at the point in time that the license is transferred to the customer and the portion of the revenue to be recognized over time. Cost of Services Cost of services represents costs directly related to the services performed. Cost of services is primarily comprised of cost of samples, labor. Use of Estimates The preparation of the condensed consolidated financial statements in conformity with GAAP generally requires management to make certain estimates and assumptions that affect the reported amounts in the condensed consolidated financial statements and accompanying notes. The Company regularly evaluates estimates and assumptions related to assets and liabilities, and disclosures of contingent assets and liabilities at the dates of the condensed consolidated financial statements and the reported amounts of expenses during the reporting period. Areas where management uses subjective judgments include, but are not limited to, measurement of lease liabilities and right of use assets, impairment of long-lived assets, stock-based compensation, accrued research and development costs, and redeemable convertible preferred stock warrant liability in the accompanying condensed consolidated financial statements. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ materially from these estimates under different assumptions or conditions. Segments The Company operates and manages its business as one Recently Adopted Accounting Pronouncements As of September 30, 2023, there are no recently adopted accounting standards which would have a material effect on the Company’s financial statements. Recently Issued Accounting Pronouncements Not Yet Adopted As of September 30 2023, there are no recently issued accounting standards not yet adopted which would have a material effect on the Company’s financial statements.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
FAIR VALUE MEASUREMENTS	NOTE 4 – FAIR VALUE MEASUREMENTS The following table sets forth the Company’s financial liabilities that are measured at fair value on a recurring basis by level with the fair value hierarchy (in thousands): SCHEDULE OF FAIR VALUE ON RECURRING BASIC ASSETS AND LIABILITIES As of September 30, 2023 Level 1 Level 2 Level 3 Total Fair Value Liabilities SAFE notes $ — $ — $ 9,077 $ 9,077 Preferred stock warrant liability $ — $ — $ 231 $ 231 As of December 31, 2022 Level 1 Level 2 Level 3 Total Fair Value Liabilities Preferred stock warrant liability $ — $ — $ 5,113 $ 5,113 There were no transfers between Levels 1, 2, or 3 during the nine months ended September 30, 2023 and the year ended December 31, 2022. Additionally, there were no The value of the warrants was based on the estimated value of the warrant using the Black-Scholes model as of September 30, 2023. The following assumptions were used in determining the fair value of the warrants: SCHEDULE OF ESTIMATING THE FAIR VALUE OF THE WARRANTS Risk Free interest rate 4.6 % Expected life (years) 8.75 Expected volatility 95.0 % Annual dividend yield 0 % Warrants and rights outstanding measurement input 0 % In connection with the Merger Agreement, the Company entered into SAFEs with certain investors by which the Company received $ 4.3 6,118,198 On June 28, 2023, Notable entered into Simple Agreements for Future Equity (the “D-2 SAFEs”) with certain investors who committed to purchase shares of Series D-2 Preferred Stock pursuant to the Series D Purchase Agreement. The D-2 SAFEs will convert into shares of Series D-2 Preferred Stock without a discount and reduce the purchase price owed by each such investor under the Series D Purchase Agreement on a dollar-for-dollar basis. In the event the Merger does not occur, the Series D-2 SAFEs will remain outstanding. Notable received approximately $ 2.0 The following is a summary of the Company’s SAFE warrant liability and SAFE notes activity for the nine months ended September 30, 2023: SCHEDULE OF FAIR VALUE OF PREFERRED STOCK WARRANT LIABILITY Redeemable convertible preferred stock warrant liability SAFE notes Balance as of December 31, 2022 $ 5,113 $ — Fair value of SAFE notes at issuance — 6,354 Change in fair value (4,882 ) 2,723 Balance as of September 30, 2023 $ 231 $ 9,077 The change in the fair value of the redeemable convertible preferred stock warrant liability resulted from a reduction in the value per warrant based on the fair market valuation of the warrants as of September 30, 2023. The reduction primarily related to the price of the underlying stock being substantially less than previously expected. The fair value of SAFE notes at issuance consists of the $ 4.3 2.0

BALANCE SHEET COMPONENTS

BALANCE SHEET COMPONENTS	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
BALANCE SHEET COMPONENTS	NOTE 5 – BALANCE SHEET COMPONENTS The following table presents the components of prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022 (in thousands): SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS September 30, December 31, 2023 2022 Accounts receivable $ 5 $ 8 Employee retention credit 572 1,237 Prepaid expenses 168 119 Prepaid benefits 25 37 Prepaid clinical expenses 6 6 Total prepaid expenses and other current assets $ 776 $ 1,407 During fiscal years 2020 and 2021, the Company took advantage of the relief provisions provided by the U.S. government in response to COVID-19 under the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”). The CARES Act provides an employee retention credit (“Employee Retention Credit”), which is a refundable tax credit against certain employment taxes dependent on certain qualified wages paid to employees through fiscal year 2021. The Company qualifies for the tax credit under the CARES Act and continued to receive additional tax credits under the additional relief provisions for qualified wages through the end of 2021. The Company accounts for these labor related tax credits as a reduction to the expense that they are intended to compensate in the period in which the corresponding expense is incurred and there is reasonable assurance the Company will both receive the tax credits and comply with all conditions attached to the tax credits. As of September 30, 2023 and December 31, 2022, $ 0.6 1.2 0.7 Property and Equipment, Net The following table presents the components of property and equipment, net, as of September 30, 2023 and December 31, 2022 (in thousands): SCHEDULE OF PROPERTY AND EQUIPMENT September 30, December 31, 2023 2022 Computer equipment $ 183 $ 171 Laboratory equipment 1,977 1,950 Furniture and office equipment 29 29 Leasehold improvements 73 73 Property and equipment, Gross 2,262 2,223 Less: accumulated depreciation (1,933 ) (1,781 ) Total property and equipment, net $ 329 $ 442 Depreciation expense was approximately $ 0.1 0.2 0.1 0.3 Investment in SAFE In October 2021, the Company entered into a simple agreement for future equity (“Oncoheroes SAFE”) agreement for $ 1.5 1.5 1.5 Accrued Expenses and Other Current Liabilities The following table presents the components of accrued expenses and other current liabilities as of September 30, 2023 and December 31, 2022 (in thousands): SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES September 30, December 31, 2023 2022 Accrued expenses $ 742 651 Accrued employee expenses 6 10 Accrued bonuses 152 239 Total accrued expenses and other current liabilities $ 900 $ 900

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES RELATED PARTIES	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES RELATED PARTIES	NOTE 6 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES RELATED PARTIES As of September 30, 2023 and December 31, 2022, the Company owed related parties the following (in thousands): SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES September 30, 2023 December 31, 2022 Accounts Accrued Accounts Accrued Payable Expenses Total Payable Expenses Total Chairman of Board of Directors $ 213 $ - $ 213 $ - $ 60 $ 60 For consulting services with the Chairman of the Board, the Company recorded general and administrative expenses of $ 91,250 273,750 60,834 248,601

CO-DEVELOPMENT AND LICENSE AGRE

CO-DEVELOPMENT AND LICENSE AGREEMENTS	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
CO-DEVELOPMENT AND LICENSE AGREEMENTS	NOTE 7 – CO-DEVELOPMENT AND LICENSE AGREEMENTS Oncoheroes Agreement In September 2021, the Company entered into an Exclusive License Agreement with Oncoheroes (the “Oncoheroes Agreement”) whereby the Company obtained worldwide exclusive development and commercialization rights in the small molecule volasertib for uses relating to certain types of cancer in adults. Under the terms of the Oncoheroes Agreement, Oncoheroes retains the right to develop and commercialize volasertib for cancers not licensed to the Company. Under the terms of the agreement, the Company is obligated to make additional clinical and regulatory milestone payments up to a total of $ 8.0 No The Company also entered a SAFE agreement with Oncoheroes in October 2021 for $ 1.5 CicloMed Agreement In July 2021, the Company entered into a Co-Development and Profit-Sharing Agreement with CicloMed LLC (“CicloMed”) (the “CicloMed Agreement”) regarding use of the Company’s precision oncology diagnostic test in the research and development of CicloMed’s CicloProx product for the treatment of acute myeloid leukemia. Under the terms of the co-development agreement, CicloMed holds the primary responsibility for executing clinical trial operations while Notable is primarily focused on optimizing Notable’s predictive precision medicine platform. Both parties will equally share the costs associated with the on-going clinical trial incurred after the effective date. In the event a CicloProx product is commercially developed and sold, the parties will share in the net proceeds. The Company accrued amounts relative to this agreement and based on the agreement received a benefit of $ 0.2 0 0.1 0.2

SIMPLE AGREEMENTS FOR FUTURE EQ

SIMPLE AGREEMENTS FOR FUTURE EQUITY NOTES	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
SIMPLE AGREEMENTS FOR FUTURE EQUITY NOTES	NOTE 8 – SIMPLE AGREEMENTS FOR FUTURE EQUITY NOTES The Company entered into Simple Agreements for Future Equity (the “SAFEs”) with certain investors, during the nine months ended September 30, 2023, by which the Company received $ 4.3 6,118,198 5,891,911 6.0 On June 28, 2023, Notable entered into Simple Agreements for Future Equity (the “D-2 SAFEs”) with certain investors who committed to purchase shares of Series D-2 Preferred Stock pursuant to the Series D Purchase Agreement. The D-2 SAFEs will convert into shares of Series D-2 Preferred Stock without a discount and reduce the purchase price owed by each such investor under the Series D Purchase Agreement on a dollar-for-dollar basis. In the event the Merger does not occur, the Series D-2 SAFEs will remain outstanding. Notable received approximately $ 2.0

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
INCOME TAXES	NOTE 9 – INCOME TAXES As of January 1, 2023, the Company had no unrecognized tax benefits, and accordingly, the Company did not recognize interest or penalties during the three and nine months ended September 30, 2023 related to unrecognized tax benefits. There has been no no There is no

LEASES

LEASES	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
LEASES	NOTE 10 – LEASES In February 2023, the Company entered into a finance lease for equipment with a value of $ 405,000 181,000 Leases In April 2023, the Company extended the lease for its facilities in Foster City, California. The term of the lease is extended beginning in June 2023 to May 2027. The Company has the right to terminate the lease effective as of March 2025 upon providing four months of notice and four months of base rent for the year of the notice as an early lease termination fee. The weighted average incremental borrowing rate is 6.0 2.2 The following table summarizes total lease expense during the three and nine months ended September 30, 2023 and 2022 (in thousands): SCHEDULE OF LEASE COST 2023 2022 2023 2022 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Amortization of Right of Use Assets - Finance Leases $ 20 $ - $ 47 $ - Interest on Lease Liabilities - Finance Leases 3 - 7 - Cash paid for operating lease liabilities 191 258 566 561 Operating lease expense 199 186 570 561 Variable lease expense 25 18 67 74 Short-term lease expense - - 1 167

EQUITY INCENTIVE PLAN AND STOCK

EQUITY INCENTIVE PLAN AND STOCK BASED COMPENSATION EXPENSE	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Multiemployer Plan [Line Items]
EQUITY INCENTIVE PLAN AND STOCK BASED COMPENSATION EXPENSE	NOTE 11 – EQUITY INCENTIVE PLAN AND STOCK BASED COMPENSATION EXPENSE 2015 Equity Incentive Plan The Company adopted the 2015 Equity Incentive Plan (the “2015 Plan”) in August 2015, which provides for the granting of ISO, NSO, and restricted shares to employees, directors, and consultants. The 2015 Plan authorized a total of 591,394 2,547,746 2,243,140 500,000 5,882,280 Options under the 2015 Plan may be granted for periods of up to 10 years and at prices no less than 100% of the estimated fair value of the underlying shares of common stock on the date of grant as determined by the Board provided that the exercise price of an ISO granted to a 10% stockholder shall not be less than 110% of the estimated fair value of the shares on the date of grant. The 2015 Plan requires that options be exercised no later than 10 years after the grant. Options granted to employees generally vest ratably on a monthly basis over four years, subject to cliff vesting restrictions and continuing service. The following summarizes stock option activity under the 2015 Plan: SCHEDULE OF STOCK OPTION ACTIVITY Options Outstanding Total Options Outstanding Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life Aggregate Intrinsic Value (in years) (in thousands) Outstanding as of December 31, 2022 2,847,484 $ 1.43 7.3 $ 1,419 Granted — $ — Exercised 5,000 $ 1.01 Forfeited 16,667 $ 1.55 Cancelled 272,002 $ 1.03 Outstanding as of September 30, 2023 2,553,815 $ 1.47 7.3 $ 1,163 Exercisable as of September 30, 2023 1,855,561 $ 1.45 7.1 $ 894 Vested and expected to vest as of September 30, 2023 2,553,815 $ 1.47 7.3 $ 1,163 There was no restricted stock activity (RSA) under the 2015 Plan for the three and nine months ended September 30, 2023. Stock-Based Compensation Expense Stock-based compensation expense relating to stock options recognized in the Company’s statement of operations and comprehensive loss is as follows: SCHEDULE OF STOCK BASED COMPENSATION EXPENSE 2023 2022 2023 2022 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Research and development $ 24 $ 31 $ 75 $ 220 General and administrative 111 89 378 359 Total $ 135 $ 120 $ 453 $ 579 As of September 30, 2023, the total stock-based compensation expense related to stock options not yet recognized was $ 0.6 1.4

NET LOSS PER SHARE

NET LOSS PER SHARE	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
NET LOSS PER SHARE	NOTE 12 – NET LOSS PER SHARE The following table sets forth the computation of the basic and diluted net loss per share (in thousands except share and per share data): SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED 2023 2022 2023 2022 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Numerator: Net income(loss) $ 2,893 $ (2,092 ) $ (6,814 ) $ (8,685 ) Denominator Weighted-average shares of common stock outstanding used to compute net loss per share, basic and diluted 15,429,359 15,424,359 15,427,137 8,950,608 Net income(loss) per share, basic and diluted $ 0.19 $ (0.14 ) $ (0.44 ) $ (0.97 ) The Company’s potentially dilutive securities have been excluded from the computation of diluted net loss per share as the effect would be antidilutive. Therefore, the weighted-average number of shares of common stock outstanding used to calculate both basic and diluted net loss per share is the same.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS The Company has evaluated all events occurring through November 29, 2023, the date on which the condensed consolidated financial statements were available for issuance, during which time, nothing has occurred outside the normal course of business operations that would require disclosure. On October 16, 2023, Notable Labs, Ltd., formerly known as “Vascular Biogenics Ltd.” (the “Company” or “VBL”), completed its business combination with Notable Labs, Inc. (“Notable”) and Vibrant Merger Sub, Inc., a wholly-owned subsidiary of the Company (“Merger Sub”) in accordance with the terms of the Agreement and Plan of Merger, dated as of February 22, 2023 (the “Merger Agreement”), by and among the Company, Notable and Merger Sub. Pursuant to the Merger Agreement, Merger Sub merged with and into Notable, with Notable surviving as a wholly owned subsidiary of the Company (the “Merger”). Also on October 16, 2023, in connection with, and prior to completion of, the Merger, the Company effected a 1-for-35 0.35 Under the terms of the Merger Agreement, at the effective time of the Merger (the “Effective Time”) each share of Notable’s common stock, par value $ 0.001 0.0629 Prior to the Closing, certain existing stockholders of Notable purchased an aggregate of approximately $ 10.3 Immediately following the Reverse Share Split, at the Effective Time there were approximately 8,936,448 2,218,299 6,718,149 75.2 In addition, effective upon the Closing, the holders of unexercised Notable stock options and warrants immediately prior to the Closing were issued replacement stock options and warrants to purchase an aggregate of 255,646

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies) - Notable Labs Inc [Member]	9 Months Ended
	Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
Revenue Recognition	Revenue Recognition In accordance with FASB ASC 606, Revenue from Contracts with Customers 1. Identify the contract with the customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue as (or when) the performance obligations are satisfied. For services performed, revenue is recognized at a point in time when the services are performed. However, for certain contracts, revenue is recognized over time as the customer simultaneously receives and consumes the benefits of performance as the Company performs the service. For license agreements, each contract is reviewed to determine the portion of the revenue that should be recognized at the point in time that the license is transferred to the customer and the portion of the revenue to be recognized over time.
Cost of Services	Cost of Services Cost of services represents costs directly related to the services performed. Cost of services is primarily comprised of cost of samples, labor.
Use of Estimates	Use of Estimates The preparation of the condensed consolidated financial statements in conformity with GAAP generally requires management to make certain estimates and assumptions that affect the reported amounts in the condensed consolidated financial statements and accompanying notes. The Company regularly evaluates estimates and assumptions related to assets and liabilities, and disclosures of contingent assets and liabilities at the dates of the condensed consolidated financial statements and the reported amounts of expenses during the reporting period. Areas where management uses subjective judgments include, but are not limited to, measurement of lease liabilities and right of use assets, impairment of long-lived assets, stock-based compensation, accrued research and development costs, and redeemable convertible preferred stock warrant liability in the accompanying condensed consolidated financial statements. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ materially from these estimates under different assumptions or conditions.
Segments	Segments The Company operates and manages its business as one
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements As of September 30, 2023, there are no recently adopted accounting standards which would have a material effect on the Company’s financial statements.
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted As of September 30 2023, there are no recently issued accounting standards not yet adopted which would have a material effect on the Company’s financial statements.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables) - Notable Labs Inc [Member]	9 Months Ended
	Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF FAIR VALUE ON RECURRING BASIC ASSETS AND LIABILITIES	The following table sets forth the Company’s financial liabilities that are measured at fair value on a recurring basis by level with the fair value hierarchy (in thousands): SCHEDULE OF FAIR VALUE ON RECURRING BASIC ASSETS AND LIABILITIES As of September 30, 2023 Level 1 Level 2 Level 3 Total Fair Value Liabilities SAFE notes $ — $ — $ 9,077 $ 9,077 Preferred stock warrant liability $ — $ — $ 231 $ 231 As of December 31, 2022 Level 1 Level 2 Level 3 Total Fair Value Liabilities Preferred stock warrant liability $ — $ — $ 5,113 $ 5,113
SCHEDULE OF ESTIMATING THE FAIR VALUE OF THE WARRANTS	SCHEDULE OF ESTIMATING THE FAIR VALUE OF THE WARRANTS Risk Free interest rate 4.6 % Expected life (years) 8.75 Expected volatility 95.0 % Annual dividend yield 0 % Warrants and rights outstanding measurement input 0 %
SCHEDULE OF FAIR VALUE OF PREFERRED STOCK WARRANT LIABILITY	The following is a summary of the Company’s SAFE warrant liability and SAFE notes activity for the nine months ended September 30, 2023: SCHEDULE OF FAIR VALUE OF PREFERRED STOCK WARRANT LIABILITY Redeemable convertible preferred stock warrant liability SAFE notes Balance as of December 31, 2022 $ 5,113 $ — Fair value of SAFE notes at issuance — 6,354 Change in fair value (4,882 ) 2,723 Balance as of September 30, 2023 $ 231 $ 9,077

BALANCE SHEET COMPONENTS (Table

BALANCE SHEET COMPONENTS (Tables) - Notable Labs Inc [Member]	9 Months Ended
	Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS	The following table presents the components of prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022 (in thousands): SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS September 30, December 31, 2023 2022 Accounts receivable $ 5 $ 8 Employee retention credit 572 1,237 Prepaid expenses 168 119 Prepaid benefits 25 37 Prepaid clinical expenses 6 6 Total prepaid expenses and other current assets $ 776 $ 1,407
SCHEDULE OF PROPERTY AND EQUIPMENT	The following table presents the components of property and equipment, net, as of September 30, 2023 and December 31, 2022 (in thousands): SCHEDULE OF PROPERTY AND EQUIPMENT September 30, December 31, 2023 2022 Computer equipment $ 183 $ 171 Laboratory equipment 1,977 1,950 Furniture and office equipment 29 29 Leasehold improvements 73 73 Property and equipment, Gross 2,262 2,223 Less: accumulated depreciation (1,933 ) (1,781 ) Total property and equipment, net $ 329 $ 442
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	The following table presents the components of accrued expenses and other current liabilities as of September 30, 2023 and December 31, 2022 (in thousands): SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES September 30, December 31, 2023 2022 Accrued expenses $ 742 651 Accrued employee expenses 6 10 Accrued bonuses 152 239 Total accrued expenses and other current liabilities $ 900 $ 900

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES RELATED PARTIES (Tables)	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	As of September 30, 2023 and December 31, 2022, the Company owed related parties the following (in thousands): SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES September 30, 2023 December 31, 2022 Accounts Accrued Accounts Accrued Payable Expenses Total Payable Expenses Total Chairman of Board of Directors $ 213 $ - $ 213 $ - $ 60 $ 60

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF LEASE COST	The following table summarizes total lease expense during the three and nine months ended September 30, 2023 and 2022 (in thousands): SCHEDULE OF LEASE COST 2023 2022 2023 2022 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Amortization of Right of Use Assets - Finance Leases $ 20 $ - $ 47 $ - Interest on Lease Liabilities - Finance Leases 3 - 7 - Cash paid for operating lease liabilities 191 258 566 561 Operating lease expense 199 186 570 561 Variable lease expense 25 18 67 74 Short-term lease expense - - 1 167

EQUITY INCENTIVE PLAN AND STO_2

EQUITY INCENTIVE PLAN AND STOCK BASED COMPENSATION EXPENSE (Tables) - Notable Labs Inc [Member]	9 Months Ended
	Sep. 30, 2023
Multiemployer Plan [Line Items]
SCHEDULE OF STOCK OPTION ACTIVITY	The following summarizes stock option activity under the 2015 Plan: SCHEDULE OF STOCK OPTION ACTIVITY Options Outstanding Total Options Outstanding Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life Aggregate Intrinsic Value (in years) (in thousands) Outstanding as of December 31, 2022 2,847,484 $ 1.43 7.3 $ 1,419 Granted — $ — Exercised 5,000 $ 1.01 Forfeited 16,667 $ 1.55 Cancelled 272,002 $ 1.03 Outstanding as of September 30, 2023 2,553,815 $ 1.47 7.3 $ 1,163 Exercisable as of September 30, 2023 1,855,561 $ 1.45 7.1 $ 894 Vested and expected to vest as of September 30, 2023 2,553,815 $ 1.47 7.3 $ 1,163
SCHEDULE OF STOCK BASED COMPENSATION EXPENSE	Stock-based compensation expense relating to stock options recognized in the Company’s statement of operations and comprehensive loss is as follows: SCHEDULE OF STOCK BASED COMPENSATION EXPENSE 2023 2022 2023 2022 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Research and development $ 24 $ 31 $ 75 $ 220 General and administrative 111 89 378 359 Total $ 135 $ 120 $ 453 $ 579

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2023
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED	The following table sets forth the computation of the basic and diluted net loss per share (in thousands except share and per share data): SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED 2023 2022 2023 2022 For the Three Months Ended For the Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Numerator: Net income(loss) $ 2,893 $ (2,092 ) $ (6,814 ) $ (8,685 ) Denominator Weighted-average shares of common stock outstanding used to compute net loss per share, basic and diluted 15,429,359 15,424,359 15,427,137 8,950,608 Net income(loss) per share, basic and diluted $ 0.19 $ (0.14 ) $ (0.44 ) $ (0.97 )

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative) - Notable Labs Inc [Member] - USD ($)	Oct. 16, 2023	Sep. 30, 2023
Subsequent Event [Member]
Reverse share split	1-for-35
Debt instrument face amount	$ 0.35
Security Holder [Member] | Maximum [Member]
Ownership percentage		75.20%
Security Holder [Member] | Minimum [Member]
Ownership percentage		24.80%

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	9 Months Ended
	Sep. 30, 2023 Integer
Notable Labs Inc [Member]
Restructuring Cost and Reserve [Line Items]
Reportable operating segments	1

SCHEDULE OF FAIR VALUE ON RECUR

SCHEDULE OF FAIR VALUE ON RECURRING BASIC ASSETS AND LIABILITIES (Details) - Notable Labs Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
SAFE notes	$ 9,077
Preferred stock warrant liability	231	$ 5,113
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
SAFE notes
Preferred stock warrant liability
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
SAFE notes
Preferred stock warrant liability
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
SAFE notes	9,077
Preferred stock warrant liability	$ 231	$ 5,113

SCHEDULE OF ESTIMATING THE FAIR

SCHEDULE OF ESTIMATING THE FAIR VALUE OF THE WARRANTS (Details) - Notable Labs Inc [Member]	Sep. 30, 2023
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding measurement input	4.6
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life (years)	8 years 9 months
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding measurement input	95
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding measurement input	0

SCHEDULE OF FAIR VALUE OF PREFE

SCHEDULE OF FAIR VALUE OF PREFERRED STOCK WARRANT LIABILITY (Details) - Notable Labs Inc [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Balance at beginning of period	$ 5,113
Change in fair value of preferred stock warrant liability	(4,882)	$ (649)
Balance at end of period	231
Convertible Notes Payable [Member]
Balance at beginning of period
Debt instrument, fair value	6,354
Change in fair value of preferred stock warrant liability	2,723
Balance at end of period	9,077
Redeemable Convertible Preferred Stock [Member]
Balance at beginning of period	5,113
Debt instrument, fair value
Change in fair value of preferred stock warrant liability	(4,882)
Balance at end of period	$ 231

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details Narrative) - Notable Labs Inc [Member] - USD ($)		9 Months Ended
	Jun. 28, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Cash equivalents		$ 0			$ 0
Series D1 Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
SAFE notes issuance				$ 4,300,000
Series D2 Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
SAFE notes issuance			$ 2,000,000
Simple Agreement Future Equity [Member]
Restructuring Cost and Reserve [Line Items]
Gross proceeds		$ 4,300,000
Simple Agreement Future Equity [Member] | Series D1 Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Preferred stock, shares issued		6,118,198
Simple Agreement Future Equity [Member] | Series D2 Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Gross proceeds	$ 2,000,000
Preferred stock, shares issued		5,891,911

SCHEDULE OF PREPAID EXPENSES AN

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - Notable Labs Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Accounts receivable	$ 5	$ 8
Employee retention credit	572	1,237
Prepaid expenses	168	119
Prepaid benefits	25	37
Prepaid clinical expenses	6	6
Total prepaid expenses and other current assets	$ 776	$ 1,407

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - Notable Labs Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Property and equipment, Gross	$ 2,262	$ 2,223
Less: accumulated depreciation	(1,933)	(1,781)
Total property and equipment, net	329	442
Computer Equipment [Member]
Restructuring Cost and Reserve [Line Items]
Property and equipment, Gross	183	171
Laboratory Equipment [Member]
Restructuring Cost and Reserve [Line Items]
Property and equipment, Gross	1,977	1,950
Office Equipment [Member]
Restructuring Cost and Reserve [Line Items]
Property and equipment, Gross	29	29
Leasehold Improvements [Member]
Restructuring Cost and Reserve [Line Items]
Property and equipment, Gross	$ 73	$ 73

SCHEDULE OF ACCRUED EXPENSES AN

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - Notable Labs Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Accrued expenses	$ 742	$ 651
Accrued employee expenses	6	10
Accrued bonuses	152	239
Total accrued expenses and other current liabilities	$ 900	$ 900

BALANCE SHEET COMPONENTS (Detai

BALANCE SHEET COMPONENTS (Details Narrative) - Notable Labs Inc [Member] - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Prepaid Expense and Other Assets		$ 600		$ 600			$ 1,200
Other receivables						$ 700
Depreciation		100	$ 100	193	$ 264
Investment in SAFE		1,500		1,500			1,500
Simple Agreement Future Equity [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Investment in SAFE		$ 1,500		$ 1,500			$ 1,500
Issuance initial public offering	$ 1,500
Simple Agreement Future Equity [Member] | Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Investment in SAFE	$ 1,500

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - Notable Labs Inc [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued expenses	$ 742	$ 651
Board of Directors Chairman [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accounts payable	213
Accrued expenses		60
Accounts payable and accrued liabilities, Total	$ 213	$ 60

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES RELATED PARTIES (Details Narrative) - Notable Labs Inc [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
General and administrative expense	$ 1,150	$ 1,037	$ 7,005	$ 4,086
Consulting Services [Member]
General and administrative expense	$ 91,250	$ 60,834	$ 273,750	$ 248,601

CO-DEVELOPMENT AND LICENSE AG_2

CO-DEVELOPMENT AND LICENSE AGREEMENTS (Details Narrative) - Notable Labs Inc [Member] - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Oct. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Investment in SAFE		$ 1,500,000		$ 1,500,000		$ 1,500,000
Research and development		691,000	$ 1,167,000	3,341,000	$ 6,286,000
Oncoheroes Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Milestone payments	$ 8,000,000	0	0	0	0
Investment in SAFE							$ 1,500,000
CicloMed Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Research and development		$ 200,000	$ 100,000	$ 0	$ 200,000

SIMPLE AGREEMENTS FOR FUTURE _2

SIMPLE AGREEMENTS FOR FUTURE EQUITY NOTES (Details Narrative) - Simple Agreement Future Equity [Member] - Notable Labs Inc [Member] - USD ($) $ in Millions		9 Months Ended
	Jun. 28, 2023	Sep. 30, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gross proceeds		$ 4.3
Series D1 Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Preferred stock, shares issued		6,118,198
Series D2 Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gross proceeds	$ 2
Preferred stock, shares issued		5,891,911
Issuance price		$ 6

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - Notable Labs Inc [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Unrecognized tax benefits tax penalities and interest expenses	$ 0		$ 0
Unrecognized tax benefits income tax penalities and interest accrued	0		0
Income tax expenses	$ 0	$ 0	$ 0	$ 0

SCHEDULE OF LEASE COST (Details

SCHEDULE OF LEASE COST (Details) - Notable Labs Inc [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Amortization of Right of Use Assets - Finance Leases	$ 20		$ 47
Interest on Lease Liabilities - Finance Leases	3		7
Cash paid for operating lease liabilities	191	258	566	561
Operating lease expense	199	186	570	561
Variable lease expense	25	18	67	74
Short-term lease expense			$ 1	$ 167

LEASES (Details Narrative)

LEASES (Details Narrative) - Notable Labs Inc [Member] - USD ($)	1 Months Ended
	Apr. 30, 2023	Feb. 28, 2023
Finance lease weighted average discount rate percent	6%
Lease cost	$ 2,200,000
Equipment [Member]
Finance lease liability		$ 405,000
Service [Member]
Finance lease liability		$ 181,000

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - Twenty Fifteen Plan [Member] - Notable Labs Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Multiemployer Plan [Line Items]
Number of shares outstanding, beginning balance	2,847,484
Weighted average exercise price beginning balance	$ 1.47	$ 1.43
Weighted average remaining contractual life	7 years 3 months 18 days	7 years 3 months 18 days
Aggregate intrinsic value	$ 1,163	$ 1,419
Options outstanding, granted
Weighted average exercise price, granted
Options outstanding, exercised	5,000
Weighted average exercise price, exercised	$ 1.01
Options outstanding, forfeited	16,667
Weighted average exercise price, forfeited	$ 1.55
Options outstanding, cancelled	272,002
Weighted average exercise price, cancelled	$ 1.03
Number of shares outstanding, ending balance	2,553,815	2,847,484
Number of options outstanding, exercisable	1,855,561
Weighted average exercise price, exercisable	$ 1.45
Weighted average remaining contractual term, exercisable	7 years 1 month 6 days
Aggregate intrinsic value, exercisable	$ 894
Options outstanding, vested and expected to vest	2,553,815
Weighted average exercise price, vested and expected to vest	$ 1.47
Weighted average remaining contractual term, vested and expected to vest	7 years 3 months 18 days
Aggregate intrinsic value, vested and expected to vest	$ 1,163

SCHEDULE OF STOCK BASED COMPENS

SCHEDULE OF STOCK BASED COMPENSATION EXPENSE (Details) - Notable Labs Inc [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Multiemployer Plan [Line Items]
Total	$ 135	$ 120	$ 453	$ 579
Research and Development Expense [Member]
Multiemployer Plan [Line Items]
Total	24	31	75	220
General and Administrative Expense [Member]
Multiemployer Plan [Line Items]
Total	$ 111	$ 89	$ 378	$ 359

EQUITY INCENTIVE PLAN AND STO_3

EQUITY INCENTIVE PLAN AND STOCK BASED COMPENSATION EXPENSE (Details Narrative) - Notable Labs Inc [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2019	Dec. 31, 2017	Aug. 31, 2015
Multiemployer Plan [Line Items]
Total stock based compensation expense	$ 0.6
Weighted average remaining period	1 year 4 months 24 days
August Two Thousand Fifteen Incentive Plan [Member]
Multiemployer Plan [Line Items]
Share based compensation description	Options under the 2015 Plan may be granted for periods of up to 10 years and at prices no less than 100% of the estimated fair value of the underlying shares of common stock on the date of grant as determined by the Board provided that the exercise price of an ISO granted to a 10% stockholder shall not be less than 110% of the estimated fair value of the shares on the date of grant. The 2015 Plan requires that options be exercised no later than 10 years after the grant. Options granted to employees generally vest ratably on a monthly basis over four years, subject to cliff vesting restrictions and continuing service.
Twenty Fifteen Plan [Member]
Multiemployer Plan [Line Items]
Common stock reserved for future issuance	5,882,280	500,000	2,243,140	2,547,746	591,394

SCHEDULE OF EARNINGS PER SHARE

SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details) - Notable Labs Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Net income(loss)	$ 2,893	$ (2,092)	$ (6,814)	$ (8,685)
Weighted average common shares outstanding basic	15,429,359	15,424,359	15,427,137	8,950,608
Weighted average common shares outstanding diluted	15,429,359	15,424,359	15,427,137	8,950,608
Net loss per share basic	$ 0.19	$ (0.14)	$ (0.44)	$ (0.97)
Net loss per share diluted	$ 0.19	$ (0.14)	$ (0.44)	$ (0.97)

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Notable Labs Inc [Member] - USD ($)	Oct. 16, 2023	Sep. 30, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Common stock , par value		$ 0.001	$ 0.001
Subsequent Event [Member]
Subsequent Event [Line Items]
Reverse share split	1-for-35
Debt instrument face amount	$ 0.35
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Class of warrant or right outstanding	255,646
Subsequent Event [Member] | Merger Agreement [Member] | Former Notable Shareholders [Member]
Subsequent Event [Line Items]
Ownership percentage	75.20%
Subsequent Event [Member] | Merger Agreement [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Common stock , par value	$ 0.001
Shares issued	0.0629
Convertible notes payable	$ 10,300,000
Reverse stock splits, shares	8,936,448
Subsequent Event [Member] | Merger Agreement [Member] | Common Stock [Member] | VBL Shareholders [Member]
Subsequent Event [Line Items]
Reverse stock splits, shares	2,218,299
Subsequent Event [Member] | Merger Agreement [Member] | Common Stock [Member] | Notable Shareholders [Member]
Subsequent Event [Line Items]
Reverse stock splits, shares	6,718,149