ReWalk Robotics (LFWD) 10-K 18 Feb 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Feb. 16, 2021	Jun. 30, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	ReWalk Robotics Ltd.
Entity Central Index Key	0001607962
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 27,393,283
Entity Common Stock, Shares Outstanding		33,445,454
Entity File Number	001-36612
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	L3

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash and cash equivalents		$ 20,350	$ 16,253
Trade receivable, net	[1]	684	794
Prepaid expenses and other current assets		672	903
Inventories		3,542	3,123
Total current assets		25,248	21,073
LONG-TERM ASSETS
Restricted cash and other long term assets		1,033	1,061
Operating lease right-of-use assets		1,349	1,737
Property and equipment, net		437	501
Total long-term assets		2,819	3,299
Total assets		28,067	24,372
CURRENT LIABILITIES:
Current maturities of long-term loan			5,438
Current maturities of operating leases liability		660	637
Trade payables		2,268	2,698
Employees and payroll accruals		867	670
Deferred revenues		441	323
Other current liabilities		432	402
Total current liabilities		4,668	10,168
LONG-TERM LIABILITIES
Long term loan, net of current maturities			1,527
Deferred revenues		667	521
Non-current operating leases liability		923	1,315
Other long-term liabilities		35	61
Total long-term liabilities		1,625	3,424
Total liabilities		6,293	13,592
COMMITMENTS AND CONTINGENT LIABILITIES
Shareholders' equity:
Share capital Ordinary share of NIS 0.25 par value-Authorized: 60,000,000 shares at December 31, 2020 and 2019; Issued and outstanding: 25,332,225 and 7,319,560 shares at December 31, 2020 and December 31, 2019, respectively		1,827	504
Additional paid-in capital		201,392	178,745
Accumulated deficit		(181,445)	(168,469)
Total shareholders' equity		21,774	10,780
Total liabilities and shareholders' equity		$ 28,067	$ 24,372
[1]	Balance presented net of unrecognized revenues that were not yet collected.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - ₪ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Ordinary shares, par value (in NIS per share)	₪ 0.25	₪ 0.25
Ordinary shares, authorized	60,000,000	60,000,000
Ordinary shares, issued	25,332,225	7,319,560
Ordinary shares, outstanding	25,332,225	7,319,560

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenues	$ 4,393	$ 4,873	$ 6,545
Cost of revenues	2,204	2,147	3,720
Gross profit	2,189	2,726	2,825
Operating expenses:
Research and development, net	3,459	5,348	7,349
Sales and marketing	5,754	6,167	7,897
General and administrative	4,980	5,259	6,793
Total operating expenses	14,193	16,774	22,039
Operating loss	(12,004)	(14,048)	(19,214)
Financial expenses, net	921	1,496	2,466
Loss before income taxes	(12,925)	(15,544)	(21,680)
Taxes on income (tax benefit)	51	7	(5)
Net loss	$ (12,976)	$ (15,551)	$ (21,675)
Net loss per ordinary share, basic and diluted	$ (0.82)	$ (2.70)	$ (14.72)
Weighted average number of shares used in computing net loss per ordinary share, basic and diluted	15,764,980	5,763,317	1,472,499

STATEMENTS OF CHANGES IN SHAREH

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands		Ordinary Share		Additional paid-in capital [Member]	Accumulated deficit [Member]	Total
Balance at Dec. 31, 2017		$ 84		$ 134,843	$ (131,220)	$ 3,707
Balance, shares at Dec. 31, 2017		1,200,146
Cumulative effect to accumulated deficit from adoption of a new accounting standard					(23)	(23)
Share-based compensation to employees and non-employees				2,766		2,766
Issuance of ordinary shares upon exercise of options to purchase ordinary shares and RSUs by employees and non-employees			[1]
Issuance of ordinary shares upon exercise of options to purchase ordinary shares and RSUs by employees and non-employees, shares		17,181
Issuance of ordinary shares in investing agreement, net of issuance expenses in an amount of $830	[2]	$ 12		4,283		4,295
Issuance of ordinary shares in investing agreement, net of issuance expenses in an amount of $830, shares	[2]	164,715
Issuance of ordinary shares in at-the-market offering, net of issuance expenses in the amount of $236	[2]	$ 4		1,113		1,117
Issuance of ordinary shares in at-the-market offering, net of issuance expenses in the amount of $236, shares	[2]	49,882
Issuance of ordinary shares, warrants and pre-funded warrants in follow-on public offering, net of issuance expenses in an amount of $1,505	[2]	$ 49		11,528		11,577
Issuance of ordinary shares, warrants and pre-funded warrants in follow-on public offering, net of issuance expenses in an amount of $1,505, shares	[2]	728,019
Modification of warrants to purchase ordinary shares	[3]			18		18
Exercise of pre-funded warrants	[2]	$ 44		119		163
Exercise of pre-funded warrants, shares	[2]	653,144
Issuance of ordinary shares in a "best effort" offering, net of issuance expenses in the amount of $686
Net loss					(21,675)	(21,675)
Balance at Dec. 31, 2018		$ 193		154,670	(152,918)	1,945
Balance, shares at Dec. 31, 2018		2,813,087
Share-based compensation to employees and non-employees				1,108		1,108
Issuance of ordinary shares upon exercise of options to purchase ordinary shares and RSUs by employees and non-employees		$ 2				2
Issuance of ordinary shares upon exercise of options to purchase ordinary shares and RSUs by employees and non-employees, shares		47,473
Issuance of ordinary shares in a "best effort" offering, net of issuance expenses in the amount of $686	[2]	$ 52		3,632		3,684
Issuance of ordinary shares in a "best effort" offering, net of issuance expenses in the amount of $686, shares	[2]	760,000
Exercise of pre-funded warrants and warrants	[2]	$ 40		1,461		1,501
Exercise of pre-funded warrants and warrants, shares	[2]	584,087
Issuance of ordinary shares in a "Registered Direct" offering, net of issuance expenses in the amount of $ 1,125	[2]	$ 115		8,010		8,125
Issuance of ordinary shares in a "Registered Direct" offering, net of issuance expenses in the amount of $ 1,125, shares	[2]	1,650,248
Issuance of ordinary shares in a "Warrant exercise" agreement, net of issuance expenses in the amount of $ 1,019	[2]	$ 102		9,864		9,966
Issuance of ordinary shares in a "Warrant exercise" agreement, net of issuance expenses in the amount of $ 1,019,shares		1,464,665
Net loss					(15,551)	(15,551)
Balance at Dec. 31, 2019		$ 504		178,745	(168,469)	10,780
Balance, shares at Dec. 31, 2019		7,319,560
Share-based compensation to employees and non-employees				749		749
Issuance of ordinary shares upon exercise of options to purchase ordinary shares and RSUs by employees and non-employees		$ 3		(3)
Issuance of ordinary shares upon exercise of options to purchase ordinary shares and RSUs by employees and non-employees, shares		63,111
Issuance of ordinary shares in a "Best Efforts" offering, net of issuance expenses in the amount of $ 1,056	[2]	$ 290		3,720		4,010
Issuance of ordinary shares in a "Best Efforts" offering, net of issuance expenses in the amount of $ 1,056, shares	[2]	4,053,172
Issuance of ordinary shares in a "best effort" offering, net of issuance expenses in the amount of $686
Exercise of pre-funded warrants and warrants	[2]	$ 244		3,979		4,223
Exercise of pre-funded warrants and warrants, shares	[2]	3,378,328
Issuance of ordinary shares in a "registered direct" offering, net of issuance expenses in the amount of $ 1,019	[2]	$ 357		7,624		7,981
Issuance of ordinary shares in a "registered direct" offering, net of issuance expenses in the amount of $ 1,019, shares	[2]	4,938,278
Issuance of ordinary shares in a private placement, net of issuance expenses in the amount of $ 993	[2]	$ 429		6,578		7,007
Issuance of ordinary shares in a private placement, net of issuance expenses in the amount of $ 993, shares	[2]	5,579,776
Net loss					(12,976)	(12,976)
Balance at Dec. 31, 2020		$ 1,827		$ 201,392	$ (181,445)	$ 21,774
Balance, shares at Dec. 31, 2020		25,332,225
[1]	Represents an amount lower than $1.
[2]	See note 8b.
[3]	See note 8f.

STATEMENTS OF CHANGES IN SHAR_2

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Best Offering [Member]
Issuance expenses, amount	$ 1,056	$ 686
Registered Direct [Member]
Issuance expenses, amount	1,019	1,125
Private Placement [Member]
Issuance expenses, amount	$ 993
Warrant Exercise [Member]
Issuance expenses, amount		$ 1,019
Investment Agreement [Member]
Issuance expenses, amount			$ 830
Atm Offering Program [Member]
Issuance expenses, amount			236
Follow-on Public Offering [Member]
Issuance expenses, amount			$ 1,505

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash flows used in operating activities:
Net loss		$ (12,976)	$ (15,551)	$ (21,675)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		285	321	463
Share-based compensation to employees and non-employees		749	1,108	2,766
Deferred taxes		(44)	(57)	(107)
Gain on PPP forgiveness		(392)
Loss on inducement of debt	[1]			600
Financial expenses related to long term loan				224
Changes in assets and liabilities:
Trade receivables, net		110	(36)	322
Prepaid expenses, operating lease right-of-use assets and other assets		166	64	734
Inventories		(469)	(1,221)	1,403
Trade payables		(506)	370	492
Employees and payroll accruals		197	20	(222)
Deferred revenues and advance from customers		264	176	283
Operating lease liabilities and other liabilities		27	(9)	(57)
Net cash used in operating activities		(12,589)	(14,815)	(14,774)
Cash flows used in investing activities:
Purchase of property and equipment		(73)	(22)	(13)
Net cash used in investing activities		(73)	(22)	(13)
Cash flows from financing activities:
Repayment of long-term loan		(6,965)	(1,722)	(3,866)
Proceeds from PPP loan	[2]	392
Issuance of ordinary shares in investment agreement, net of issuance expenses in an amount of $830	[3]			4,295
Issuance of ordinary shares in at-the-market offering, net of issuance expenses paid in the amount of $211	[3]			1,142
Issuance of ordinary shares and exercise of pre-funded warrants into ordinary shares in follow-on offering, net of issuance expenses in an amount of $1,505 and net of long-term loan conversion in the amount of $3,600	[1],[3]			8,140
Issuance of ordinary shares in a "best effort" offering, net of issuance expenses in the amount of $686			3,684
Issuance of ordinary shares in a "registered direct" offering, net of issuance expenses in the amount of $1,035			8,125
Issuance of ordinary shares in a "best effort" offering, net of issuance expenses in the amount of $1,056	[3]	4,010
Issuance of ordinary shares in a "registered direct" offering, net of issuance expenses in the amount of $977	[3]	8,023
Issuance of ordinary shares in a "warrant exercise" agreement, net of issuance expenses in the amount of $1,019	[3]		9,966
Issuance of ordinary shares in a private placement, net of issuance expenses in the amount of $959	[3]	7,041
Exercise of pre-funded warrants and warrants	[3]	4,223	1,429
Net cash provided by financing activities		16,724	21,482	9,711
Increase (decrease) in cash, cash equivalents, and restricted cash		4,062	6,645	(5,076)
Cash, cash equivalents, and restricted cash at beginning of period		16,992	10,347	15,423
Cash, cash equivalents, and restricted cash at end of period		21,054	16,992	10,347
Supplemental disclosures of non-cash flow information
Expenses related to offerings not yet paid	[3]	76
Repayment of long-term loan by issuance of units and pre-funded units	[1]			3,000
At-the-market offering expenses not yet paid	[3]			25
Classification of other current assets to property and equipment, net		98		236
Classification of inventory to other current assets			164
Classification of inventory to property and equipment		50	174
Cashless exercise of pre-funded warrants			72
Initial recognition of operating lease right-of-use assets			2,099
Initial recognition of operating lease liabilities			(2,249)
Supplemental disclosures of cash flow information:
Cash and cash equivalents		20,350	16,253	9,546
Restricted cash included in other long term assets		704	739	801
Total Cash, cash equivalents, and restricted cash		21,054	16,992	10,347
Supplemental disclosures of cash flow information:
Cash paid for income taxes		13	21	25
Cash paid for interest		$ 862	$ 1,499	$ 1,501
[1]	See note 6.
[2]	See note 10.
[3]	See note 8b.

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Issuance expenses paid			$ 1,505
Issuance expenses in an amount			3,600
Best Offering [Member]
Issuance expenses paid	1,056	686
Registered Direct [Member]
Issuance expenses paid	977	1,035
Private Placement [Member]
Issuance expenses paid	959
Investment Agreement [Member]
Issuance expenses paid			830
Atm Offering Program [Member]
Issuance expenses paid			$ 211
Warrant Exercise [Member]
Issuance expenses paid		$ 1,019

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	NOTE 1:- GENERAL a. ReWalk Robotics Ltd. (“RRL”, and together with its subsidiaries, the “Company”) was incorporated under the laws of the State of Israel on June 20, 2001 and commenced operations on the same date. b. RRL has two wholly owned subsidiaries: (i) ReWalk Robotics Inc. (“RRI”) incorporated under the laws of Delaware on February 15, 2012 and (ii) ReWalk Robotics GMBH. (“RRG”) (formerly Argo Medical Technologies GmbH) incorporated under the laws of Germany on January 14, 2013. c. The Company is designing, developing, and commercializing robotic exoskeletons that allow individuals with mobility impairments or other medical conditions the ability to stand and walk once again. The Company has developed and is continuing to commercialize the ReWalk, an exoskeleton designed for individuals with paraplegia that uses its patented tilt-sensor technology and an on-board computer and motion sensors to drive motorized legs that power movement. The ReWalk system consists of a light wearable brace support suit which integrates motors at the joints, rechargeable batteries, an array of sensors and a computer-based control system to power knee and hip movement. Additionally, the Company developed and, in June 2019, started to commercialize the ReStore following receipt of European Union CE mark and United States Food and Drug Administration (“FDA”). The ReStore is a powered, lightweight soft exo-suit intended for use in the rehabilitation of individuals with lower limb disability due to stroke. The Company markets and sells its products directly to institutions and individuals and through third-party distributors. The Company sells its products directly primarily in Germany and the United States, and primarily through distributors in other markets. In its direct markets, the Company has established relationships with rehabilitation centers and the spinal cord injury community, and in its indirect markets, the Company’s distributors maintain these relationships. RRI markets and sells products mainly in the United States. RRG sell the Company’s products mainly in Germany and Europe. During the second quarter of 2020, we have finalized two separate agreements to distribute additional product lines in the U.S. market. The Company will be the exclusive distributor of the MediTouch Tutor movement biofeedback systems in the United States and will also have distribution rights for the MYOLYN MyoCycle FES cycles to U.S. rehabilitation clinics and personal sales through the U.S. Department of Veterans Affairs (“VA”) hospitals. These new products will improve our product offering to clinics as well as patients within the VA as they both have similar clinician and patient profiles. d. The Company depends on one contract manufacturer, Sanmina. Reliance on this vendor makes the Company vulnerable to possible capacity constraints and reduced control over component availability, delivery schedules, manufacturing yields and costs. e. The worldwide spread of COVID-19 has resulted in a global economic slowdown and is expected to continue to disrupt general business operations until the disease is contained. This has had a negative impact on the Company's sales and results of operations during 2020, and the Company expects that it will continue to negatively affect its sales and results of operations, but the Company is currently unable to predict the scale and duration of that impact. As of the date of issuance of these financial statements, the Company is not aware of any specific event or circumstance that would require an update of its accounting estimates or judgments or revision of the carrying value of its assets or liabilities. This determination may change as new events occur and additional information is obtained. Actual results could differ from our estimates and judgments, and any such differences may be material to our financial statements. f. For the full year ended December 31 ,2020 the Company incurred a consolidated net loss of $13 million and has an accumulated deficit in the total amount of $181.4 million. The Company’s negative operating cash flow for the full year ended December 31, 2020 was $12.6 million. Our cash and cash equivalent on December 31, 2020 totaled $20.3 million and in subsequent warrants exercise transactions the Company received a total of additional $13.2 million in the beginning of 2021. The Company has sufficient funds to support its operation for more than 12 months following the approval of its consolidated financial statements for the fiscal year ended December 31, 2020. The Company expect to incur future net losses and our transition to profitability is dependent upon, among other things, the successful development and commercialization of the Company’s products and product candidates, the achievement of a level of revenues adequate to support the cost structure. Until the Company achieve profitability or generate positive cash flows, it will continue to need to raise additional cash. The Company intend to fund future operations through cash on hand, additional private and/or public offerings of debt or equity securities, cash exercises of outstanding warrants or a combination of the foregoing. In addition, the Company may seek additional capital through arrangements with strategic partners or from other sources and will continue to address its cost structure. Notwithstanding, there can be no assurance that the Company will be able to raise additional funds or achieve or sustain profitability or positive cash flows from operations.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements are prepared according to United States generally accepted accounting principles (“U.S. GAAP”), applied on a consistent basis, as follows: a. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates, judgments, and assumptions. The Company’s management believes that the estimates, judgments, and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. On an ongoing basis, the Company’s management evaluates estimates, including those related to inventories, fair values of share-based awards and warrants, contingent liabilities, provision for warranty, allowance for doubtful account and sales return reserve. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. b. Financial Statements in U.S. Dollars: Since 2015, most of the Company’s expenses were denominated in United States dollars (“dollars”) and the remaining expenses were denominated in New Israeli Shekel (“NIS”) and Euros. Until 2018 most of the Company’s revenues were denominated in U.S. dollars and the remainder of our revenues was denominated in euros and British pound whereas in the last two years our Euro revenues are higher than the ones in dollars. however, the selling prices are linked to the Company’s price list which is determined in dollars, the budget is managed in dollars, financing activities including loans and cash investments, are made in U.S. dollars and the Company’s management believes that the dollar is the primary currency of the economic environment in which the Company and each of its subsidiaries operate. Thus, the dollar is the Company’s and its subsidiaries’ functional and reporting currency. Accordingly, transactions denominated in currencies other than the functional currency are re-measured to the functional currency in accordance with Accounting Standards Codification (“ASC”) No. 830, “Foreign Currency Matters” at the exchange rate at the date of the transaction or the average exchange rate in the relevant reporting period. At the end of each reporting period, financial assets and liabilities are re-measured to the functional currency using exchange rates in effect at the balance sheet date. Non-financial assets and liabilities are re-measured at historical exchange rates. Gains and losses related to re-measurement are recorded as financial income (expense) in the consolidated statements of operations as appropriate. c. Principles of Consolidation: The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, RRI and RRG. All intercompany transactions and balances have been eliminated upon consolidation. d. Cash Equivalents: Cash equivalents are short-term highly liquid investments that are readily convertible to cash with original maturities of three months or less, at the date acquired. e. Inventories: Inventories are stated at the lower of cost or market value. Inventory reserves are provided to cover risks arising from slow-moving items or technological obsolescence. The Company periodically evaluates the quantities on hand relative to historical, current and projected sales volume. Based on this evaluation, an impairment charge is recorded when required to write-down inventory to its market value. Cost is determined as follows: Finished products - on the basis of raw materials and manufacturing costs on an average basis. Raw materials - The weighted average cost method. The Company regularly evaluates the ability to realize the value of inventory based on a combination of factors, including historical usage rates and forecasted sales according to outstanding backlogs. Purchasing requirements and alternative usage are explored within these processes to mitigate inventory exposure. When recorded, the reserves are intended to reduce the carrying value of inventory to its net realizable value. In the years ended December 31, 2020, 2019 and 2018, the Company wrote off inventory in the amount of $215 thousand, $64 thousand, and $562 thousand, respectively. The write off inventory were recorded in cost of revenue. If actual demand for the Company’s products deteriorates, or market conditions are less favorable than those projected, additional inventory reserves may be required. f. Related parties transactions and balances: The Company has a related party shareholder named Yaskawa Electric Corporation (“YEC”). In September 2013, the Company entered into a share purchase agreement and a strategic alliance with YEC, pursuant to which YEC has agreed to distribute the Company’s products, in addition to providing sales, marketing, service and training functions, in Japan, China (including Hong-Kong and Macau), Taiwan, South Korea, Singapore and Thailand. As of December 31, 2020, and 2019, the related party receivable were 0% of trade receivable, net, in both years. Revenues from YEC during the years ended December 31, 2020, 2019, and 2018 amounted to $0 thousand, $41 thousand, and $13, respectively. g. Property and Equipment: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following annual rates: % Computer equipment 20-33 (mainly 33) Office furniture and equipment 6 - 10 (mainly 10) Machinery and laboratory equipment 15 Field service units 50 Leasehold improvements Over the shorter of the lease h. Impairment of Long-Lived Assets: The Company’s long-lived assets are reviewed for impairment in accordance with ASC No. 360, “Property, Plant and Equipment” whenever events or changes in circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable. Recoverability of assets (or asset group) to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the years ended December 31, 2020, 2019 and 2018, no impairment losses have been recorded. i. Restricted cash and Other long-term assets: Other long-term assets include long-term prepaid expenses and restricted cash deposits for offices and cars leasing based upon the term of the remaining restrictions. j. Revenue Recognition: The Company generates revenues from sales of products. The Company sells its products directly to end customers and through distributors. The Company sells its products to private individuals (who finance the purchases by themselves, through fundraising or reimbursement coverage from insurance companies), rehabilitation facilities and distributors. On January 1, 2018, the Company adopted Topic 606 using the modified retrospective method for contracts that were not completed as of January 1, 2018. Under the modified retrospective method, the Company recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings. This adjustment did not have a material impact on the Company consolidated financial statements. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with the Company historic accounting under Revenue Recognition (“Topic 605”). The adoption of Topic 606 represents a change in accounting principle that will provide financial statement readers with enhanced revenue recognition disclosures. In accordance with Topic 606, revenue is recognized when obligations under the terms of a contract with the Company customer are satisfied; generally this occurs with the transfer of control of the Company products or services. Revenue is measured as the amount of consideration to which the Company expect to be entitled in exchange for transferring products or providing services. To achieve this core principle, the Company applies the following five steps: 1. Identify the contract with a customer A contract with a customer exists when (i) the Company enters into a written agreement with a customer that defines each party’s rights regarding the products or services to be transferred and identifies the payment terms related to these products or services, (ii) both parties to the contract are committed to perform their respective obligations, (iii) the contract has commercial substance, and (iv) the Company determines that collection of substantially all consideration for products or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s payment history or, in the case of a new customer, published credit and financial information pertaining to the customer. 2. Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the products or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the product or service either on its own or together with other resources that are readily available from the Company, and are distinct in the context of the contract, whereby the transfer of the products or services is separately identifiable from other promises in the contract. 3. Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring products or services to the customer. To the extent the transaction price is variable, revenue is recognized at an amount equal the consideration to which the Company expects to be entitled. This estimate includes customer sales incentives which are accounted for as a reduction to revenue and estimated using either the expected value method or the most likely amount method, depending on the nature of the program. As a result of the Company’s adoption of this standard, the majority of the amounts that were historically classified as bad debt expense, primarily related to self-payers customers, are now considered an implicit price concession in determining net revenue. Accordingly, the Company recognized uncollectible balances associated with self-payers customers as a reduction of the transaction price and therefore as a reduction in net revenues when historically these amounts were classified as bad debt expense within general and administrative expenses. Shipping and handling costs charged to customers are included in net sales. Determining the transaction price requires significant judgment, which is discussed by revenue category in further detail below. In practice, the Company does not offer extended payment terms beyond one year to customers. 4. Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless a portion of the variable consideration related to the contract is allocated entirely to a performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. 5. Recognize revenue when or as the Company satisfies a performance obligation The Company generally satisfies performance obligations at a point in time, once the customer has obtained the legal title to the items purchased or service provided. For systems sold to rehabilitation facilities, the Company includes training and considers the elements in the arrangement to be a single performance obligation. In accordance with ASC 606, the Company has concluded that the training is essential to the functionality of the Company’s systems. Therefore, the Company recognizes revenue for the system and training only after delivery in accordance with the agreement delivery terms to the customer and after the training has been completed. For sales of Personal systems to end users, and for sales of Personal or Rehabilitation systems to third party distributors, the Company does not provide training to the end user as this training is completed by the Rehabilitation centers or by the distributor that have previously completed the ReWalk Training program. Therefore, the Company recognizes revenue in such sales upon delivery. Revenue is recognized based on the transaction price at the time the related performance obligation is satisfied by transferring a promised product or service to a customer. The Company generally does not grant a right of return for its products. There have been isolated cases in which the Company experienced a return of its products. Therefore, the Company records reductions to revenue for expected future product returns based on the Company’s historical experience. Disaggregation of Revenues (in thousands) Year Ended December 31, 2020 2019 2018 Units placed $ 3,620 $ 4,385 $ 6,237 Spare parts and warranties 773 488 308 Total Revenues $ 4,393 $ 4,873 $ 6,545 Units placed ReWalk Personal and ReWalk Rehabilitation are units for spinal cord injuries (“SCI Products”). SCI Products are currently designed for everyday use by paraplegic individuals at home and in their communities, and are custom fitted for each user, as well as for use by paraplegia patients in the clinical rehabilitation environment, where they provide individuals access to valuable exercise and therapy. ReWalk Rehabilitation current design is dated and will not be produced in the future. ReStore is a powered, lightweight soft exo-suit intended for use in the rehabilitation of individuals with lower limb disability due to stroke in the clinical rehabilitation environment. MyoCycle which uses Functional Electrical Stimulation (“FES”) technology and MediTouch tutor movement biofeedback devices (“Distributed Products”). The Company markets the Distributed Products in the United States for use at home or in clinic. Units placed includes revenue from sales of SCI Products, ReStore and Distributed Products. For units placed, the Company recognizes revenues when it transfers control and title has passed to the customer. Each unit placed is considered an independent, unbundled performance obligation. The Company also offers a rent-to-purchase model in which the Company recognizes revenue ratably according to the agreed rental monthly fee. Spare parts and warranties Spare parts are sold to private individuals, rehabilitation facilities and distributors. Revenue is recognized when the Company satisfies a performance obligation by transferring control over promised goods or services to the customer. Each part sold is considered an independent, unbundled performance obligation. Warranties are classified as either assurance type or service type warranty. A warranty is considered an assurance type warranty if it provides the consumer with assurance that the product will function as intended for a limited period of time. In the beginning of 2018, the Company updated its service policy for SCI Products to include a five- year warranty compared to a period of two years that were included in the past for parts and services. The first two years are considered as assurance type warranty and the additional period is considered an extended service arrangement, which is a service type warranty. An assurance type warranty is not accounted for as separate performance obligations under the revenue model. A service type warranty is either sold with a unit or separately for units for which the warranty has expired. Revenue is then recognized ratably over the life of the warranty. The ReStore device is offered with a two-year warranty which is considered as assurance type warranty. The Distributed Products are offered with assurance type warranty ranging between one year to ten years depending on the specific product and part. Contract balances (in thousands) December 31, December 31, 2020 2019 Trade receivable, net (1) $ 684 $ 794 Deferred revenues (1) (2) $ 1,108 $ 844 (1) Balance presented net of unrecognized revenues that were not yet collected. (2) $330 thousand of December 31, 2019 deferred revenues balance were recognized as revenues during the year ended December 31, 2020. Typical timing of payment Deferred revenue is comprised mainly of unearned revenue related to service type warranty but also includes other offerings for which the Company has been paid in advance and earns revenue when the Company transfers control of the product or service. The Company’s unfilled performance obligations as of December 31, 2020 and the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $1,108 thousand, which is fulfilled over one to five years. k. Accounting for Share-Based Compensation: The Company accounts for share-based compensation in accordance with ASC No. 718, “Compensation-Stock Compensation” (“ASC No. 718”). ASC No. 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an Option-Pricing Model (“OPM”). The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company’s consolidated statements of operations. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line method over the requisite service period of each of the awards. Effective as of January 1, 2017, the Company adopted Accounting Standards Update 2016-09, “Compensation-Stock Compensation (Topic 718)” (“ASU 2016-09”) on a modified, retrospective basis. ASU 2016-09 permits entities to make an accounting policy election related to how forfeitures will impact the recognition of compensation cost for stock-based compensation: to estimate the total number of awards for which the requisite service period will not be rendered or to account for forfeitures as they occur. Upon adoption of ASU 2016-09, the Company elected to change its accounting policy to account for forfeitures as they occur. The change was applied on a modified, retrospective basis with a cumulative-effect adjustment to retained earnings of $11 thousand (which increased the accumulated deficit) as of January 1, 2017. ASU 2016-09 also eliminates the requirement that excess tax benefits be realized as a reduction in current taxes payable before the associated tax benefit can be recognized as an increase in paid in capital. The implementation resulted with no cumulative-effect adjustment to retained earnings as of January 1, 2017. Additionally, ASU 2016-09 addresses the presentation of excess tax benefits and employee taxes paid on the statement of cash flows. The Company is now required to present excess tax benefits as an operating activity on the statement of cash flows rather than as a financing activity. The Company adopted this change prospectively. In June 2018, the FASB issued ASU No. 2018-07 Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 was issued to simplify several aspects of the accounting for nonemployee share-based payment transactions resulting from expanding the scope of Topic 718, "Compensation – Stock Compensation", to include share-based payment transactions for acquiring goods and services from nonemployees. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. As a result of ASU 2018-07, grants awarded to non-employees are accounted for under ASC 718. The Company adopted ASU 2018-07 as of January 1, 2019. The adoption did not have a material impact on the consolidated financial statements. The Company selected the Black-Scholes-Merton option pricing model as the most appropriate fair value method for its share-option awards. The option-pricing model requires a number of assumptions, of which the most significant are the fair market value of the underlying ordinary share, expected share price volatility and the expected option term. Expected volatility was calculated based upon certain peer companies that the Company considered to be comparable. The expected option term represents the period of time that options granted are expected to be outstanding. The expected option term is determined based on the simplified method in accordance with Staff Accounting Bulletin No. 110, as adequate historical experience is not available to provide a reasonable estimate. The simplified method will continue to apply until enough historical experience is available to provide a reasonable estimate of the expected term. 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. Following the IPO in September 2014, the fair value of ordinary shares is observable as they are publicly traded. The fair value of Restricted Stock Units (RSUs) granted is determined based on the price of the Company’s ordinary shares on the date of grant. The fair value for options granted in 2019, 2018 is estimated at the date of grant using a Black-Scholes-Merton option pricing model with the following assumptions: Year Ended December 31, 2019 2018 Expected volatility 57.5 % 57% - 61 % Risk-free rate 2.22 % 2.74% - 2.83 % Dividend yield — % — % Expected term (in years) 6.11 6.11 Share price $ 5.37 $ 25.5 - $28.75 There were no options granted during the twelve months ended December 31, 2020. The Company accounts for options granted to consultants and other service providers under ASC No. 718. The fair value of these options was estimated using a Black-Scholes-Merton option-pricing model. The non-cash compensation expenses related to employees and non- employees for the years ended December 31, 2020, 2019 and 2018 amounted to $749 thousand, $1,108 thousand, and $2,766 thousand, respectively. l. Warrants to Acquire Ordinary Shares: D uring the twelve-month ended 31, 2020, and 2019, respectively, the Company issued warrants to acquire up to f for additional information. m. Research and Development Costs: Research and development costs are charged to the consolidated statement of operations as incurred and are presented net of the amount of any grants the company receive for research and development in the period in which the grant was received. n. Income Taxes The Company accounts for income taxes in accordance with ASC No. 740, “Income Taxes” (“ASC No. 740”), using the liability method whereby deferred tax assets and liability account balances are determined based on the differences between financial reporting and the tax basis for assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to the amounts that are more likely-than-not to be realized. ASC No. 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company accrues interest and penalties related to unrecognized tax benefits in its taxes on income. As of December 31, 2020, and 2019, the Company did not identify any significant uncertain tax positions. o. Warranty: The Company provided a two-year standard warranty for its products. In the beginning of 2018, we updated our service policy for new devices sold to include five-year warranties. The Company determined that the first two years of warranty is an assurance-type warranty and records a provision for the estimated cost to repair or replace products under warranty at the time of sale. Factors that affect the Company’s warranty reserve include the number of units sold, historical and anticipated rates of warranty repairs and the cost per repair. US Dollars Balance at December 31, 2019 $ 227 Provision 125 Usage (212 ) Balance at December 31, 2020 140 p. Concentrations of Credit Risks: Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash, cash equivalents and trade receivables. The Company’s cash and cash equivalents are deposited in major banks in Israel, the United States and Germany. Such deposits in the United States may be in excess of insured limits and are not insured in other jurisdictions. The Company maintains cash and cash equivalents with diverse financial institutions and monitors the amount of credit exposure to each financial institution. Concentration of credit risk with respect to trade receivable is primarily limited to a customer to which the Company makes substantial sales. December 31, 2020 2019 Customer A 15 % * ) Customer B 15 % * ) Customer C 15 % * ) Customer D 14 % * ) Customer E 12 % 12 % Customer F 11 % * ) Customer G * ) 14 % Customer H * ) 13 % Customer I * ) 13 % Customer J * ) 12 % Customer K * ) 12 % Customer L * ) 12 % *) Less than 10% The Company’s trade receivables are geographically diversified and derived primarily from sales to customers in various countries, mainly in the United States and Europe. Concentration of credit risk with respect to trade receivables is limited by credit limits, ongoing credit evaluation and account monitoring procedures. The Company performs ongoing credit evaluations of its distributors based upon a specific review of all significant outstanding invoices. The Company writes off receivables when they are deemed uncollectible and having exhausted all collection efforts. As of December 31, 2020, and 2019 trade receivables are presented net of $102 thousand and $31 thousand allowance for doubtful accounts, respectively, and net of sales return reserve of $0 thousand and $86 thousand, respectively. q. Accrued Severance Pay: Pursuant to Israel’s Severance Pay Law, Israeli employees are entitled to severance pay equal to one month’s salary for each year of employment, or a portion thereof. All of the employees of the RRL elected to be included under section 14 of the Severance Pay Law, 1963 (“section 14”). According to this section, these employees are entitled only to monthly deposits, at a rate of 8.33% of their monthly salary, made in their name with insurance companies. Payments in accordance with section 14 release the Company from any future severance payments (under the above Israeli Severance Pay Law) in respect of those employees; therefore, related assets and liabilities are not presented in the balance sheet. Total Company expenses related to severance pay amounted to $125 thousand, $156 thousand and $169 thousand for the years ended December 31, 2020, 2019 and 2018, respectively. r. Fair Value Measurements: Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs when determining fair value. If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument will be categorized based upon the lowest level of input that is significant to the fair value calculation. The three-tiers are defined as follows: ● Level 1. ● Level 2. ● Level 3. The carrying amounts of cash and cash equivalents, short term deposits, trade receivables and trade payables approximate their fair value due to the short-term maturity of such instruments. s. Basic and Diluted Net Loss Per Share: Basic net loss per share is computed by dividing the net loss by the weighted-average number of shares of ordinary shares outstanding during the period. Diluted net loss per share is computed by giving effect to all potential shares of ordinary shares, including stock options, convertible preferred share warrants, to the extent dilutive, all in accordance with ASC No. 260, “Earning Per Share”. The following table sets forth the computation of the Company’s basic and diluted net loss per ordinary share (in thousands, except share and per share data): Year ended December 31, 2020 2019 2018 Net loss $ (12,976 ) $ (15,551 ) $ (21,675 ) Net loss attributable to ordinary shares (12,976 ) (15,551 ) (21,675 ) Shares used in computing net loss per ordinary shares, basic and diluted 15,764,980 5,763,317 1,472,499 Net loss per ordinary share, basic and diluted $ (0.82 ) $ (2.70 ) $ (14.72 ) Basic and diluted net loss per share was the same for each period presented as the inclusion of all potential shares of ordinary shares and warrants outstanding would have been anti-dilutive. t. Contingent liabilities The Company accounts for its contingent liabilities in accordance with ASC No. 450, “Contingencies”. A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. See note 7e for further information. u. Government grants Government grants received by the Company relating to categories of operating expenditures are credited to the consolidated statements of operations during the period in which the expenditure to which they relate is charged. Royalty and non-royalty-bearing grants from the Israel Innovation Authority, or the IIA, (formerly known as the Israeli Office of the Chief Scientist), from the Israel-U.S. Binational Industrial Research and Development Foundation (“BIRD”) and from the Israeli Fund for Promoting Overseas Marketing for funding certain approved research and development projects and sales and marketing activities are recognized at the time when the Company is entitled to such grants, on the basis of the related costs incurred, and are included as a deduction from research and development or sales and marketing expenses (see Note 7c). No royalty-bearing grants were recorded for the years ended December 31, 2020, and December 31, 2019, the Company received royalty-bearing grants in the amount of $198 thousand for the year ended December 31, 2018, as part of the research and development expenses. Total Company expenses related to royalties amounted to $46 thousand, $15 thousand for the years ended December 31, 2020, 2019, respectively, no royalty expenses were recorded for the year ended December 31, 2018. v. New Accounting Pronouncements Recently Implemented Accounting Pronouncements i. Leases: In February 2016, the FA

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2020
Prepaid Expense and Other Assets, Current [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	NOTE 3:- PREPAID EXPENSES AND OTHER CURRENT ASSETS The components of prepaid expenses and other current assets are as follows (in thousands): December 31, 2020 2019 Government institutions $ 87 $ 175 Prepaid expenses 311 318 Advances to vendors 241 246 Other assets 33 164 $ 672 $ 903

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 4:- INVENTORIES The components of inventories are as follows (in thousands): December 31, 2020 2019 Finished products $ 2,764 $ 2,394 Raw materials 778 729 $ 3,542 $ 3,123

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 5:- PROPERTY AND EQUIPMENT, NET The components of property and equipment, net are as follows (in thousands): December 31, 2020 2019 Cost: Computer equipment $ 725 $ 723 Office furniture and equipment 298 293 Machinery and laboratory equipment 612 604 Field service units 1,626 1,420 Leasehold improvements 333 333 $ 3,594 $ 3,373 December 31, 2020 2019 Accumulated depreciation 3,157 2,872 Property and equipment, net $ 437 $ 501 Depreciation expenses amounted to $285 thousand, $321 thousand, and $463 thousand for the years ended December 31, 2020, 2019 and 2018, respectively.

LOAN AGREEMENT WITH KREOS AND R

LOAN AGREEMENT WITH KREOS AND RELATED WARRANT TO PURCHASE ORDINARY SHARES	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
LOAN AGREEMENT WITH KREOS AND RELATED WARRANT TO PURCHASE ORDINARY SHARES	NOTE 6: - LOAN AGREEMENT WITH KREOS AND RELATED WARRANT TO PURCHASE ORDINARY SHARES On December 30, 2015, the Company entered into the loan agreement (the “Loan Agreement”) with Kreos Capital V (Expert Fund) Limited (“Kreos”), pursuant to which Kreos extended a line of credit to us in the amount of $20 million, with interest payable monthly in arrears on any amounts drawn down at a rate of 10.75% per year from the applicable drawdown date through the date on which all principal is repaid. As of June 30, 2017, the Company raised more than $20 million in connection with the issuance of its share capital and, therefore, in accordance with the terms of the Loan Agreement, the repayment period was extended from 24 months to 36 months. The principal was also reduced in connection with the issuance of the Kreos Convertible Note on June 9, 2017. Pursuant to the Loan Agreement, we granted Kreos a first priority security interest over all of our assets, including certain intellectual property and equity interests in its subsidiaries, subject to certain permitted security interests. Pursuant to the terms of the warrant, in connection with the $20.0 million drawdown under the Loan Agreement on January 4, 2016, we issued to Kreos the warrant to purchase up to 4,771 of our ordinary shares at an exercise price of $241.0 per share, increased to 6,679 ordinary shares on December 28, 2016. Subject to the terms of the warrant, the warrant is exercisable, in whole or in part, at any time prior to the earlier of (i) December 30, 2025, or (ii) immediately prior to the consummation of a merger, consolidation, or reorganization of us with or into, or the sale or license of all or substantially all our assets or shares to, any other entity or person, other than a wholly-owned subsidiary of us, excluding any transaction in which our shareholders prior to the transaction will hold more than 50% of the voting and economic rights of the surviving entity after the transaction. On June 9, 2017, the Company and Kreos entered into the First Amendment, under which $3.0 million of the outstanding principal under the Loan Agreement became subject to repayment pursuant to the senior secured Kreos Convertible Note issued on June 9, 2017. On November 20, 2018, the Company and Kreos entered into the Second Amendment of the Loan Agreement, in which the Company repaid Kreos the $3.6 million other related payments, including prepayment costs and end of loan payments, terminating the Kreos Note, by issuing to Kreos 192,000 units and 288,000 pre-funded units as part of an underwritten public offering at the public offering prices, and the parties agreed to revise the principal and the repayment schedule under the Kreos Loan. Additionally, Kreos and the Company entered into the Kreos Warrant Amendment, which amended the exercise price of the warrant to purchase 6,679 ordinary shares currently held by Kreos from $241.0 to $7.50. On June 5, 2019 and June 6, 2019, the Company entered into warrant exercise agreements with certain institutional investors of warrants to purchase the Company’s ordinary shares, pursuant to which, Kreos agreed to exercise in cash their November 2018 warrants at the existing exercise price of $7.50 per share. Under the exercise agreements, the Company also agreed to issue to Kreos new warrants to purchase up to 480,000 ordinary shares at an exercise price of $7.50 per share and exercise period of five years. On December 29, 2020, the Company repaid in full the remaining loan principal amount to Kreos including the end of loan payments, and by that discharged all of its obligations to Kreos and as of December 31, 2020, the outstanding principal amount under the Kreos Loan Agreement was zero. The Company recorded interest expense in the amount of $907 thousand during the fiscal year ended December 31, 2020.

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 7:- COMMITMENTS AND CONTINGENT LIABILITIES a. Purchase commitment: The Company has contractual obligations to purchase goods from its contract manufacturer as well as raw materials from different vendors. Purchase obligations do not include contracts that may be canceled without penalty. As of December 31, 2020, non-cancelable outstanding obligations amounted to approximately $0.7 million. b. Operating lease commitment: (i) The Company operates from leased facilities in Israel, the United States and Germany. These leases expire between 2021 and 2023. A portion of the Company’s facilities leases is generally subject to annual changes in the Consumer Price Index (CPI). The changes to the CPI are treated as variable lease payments and recognized in the period in which the obligation for those payments was incurred. (ii) RRL and RRG lease cars for their employees under cancelable operating lease agreements expiring at various dates in between 2021 and 2023. A subset of the Company’s cars leases is considered variable. The variable lease payments for such cars leases are based on actual mileage incurred at the stated contractual rate. RRL and RRG have an option to be released from these agreements, which may result in penalties in a maximum amount of approximately $26 thousand as of December 31, 2020. The Company’s future lease payments for its facilities and cars, which are presented as current maturities of operating leases and non-current operating leases liabilities on the Company’s consolidated balance sheets as of December 31, 2020 are as follows (in thousands): 2021 $ 710 2022 676 2023 491 Total lease payments 1,877 Less: imputed interest (294 ) Present value of future lease payments 1,583 Less: current maturities of operating leases (660 ) Non-current operating leases $ 923 Weighted-average remaining lease term (in years) 2.69 Weighted-average discount rate 12.6 % Total rent expenses for the years ended December 31, 2020, 2019 and 2018 were $764 thousand, $739 thousand, and $695 thousand, respectively. c. Royalties: The Company’s research and development efforts are financed, in part, through funding from the IIA and BIRD. Since the Company’s inception through December 31, 2020, the Company received funding from the IIA and BIRD in the total amount of $1.97 million and $500 thousand, respectively. Out of the $1.97 million in funding from the IIA, a total amount of $1.57 million were royalty-bearing grants (as of December 31, 2020, the Company paid royalties to the IIA in the total amount of $88 thousand), while a total amount of $400 thousand was received in consideration of 209 convertible preferred A shares, which converted after the Company’s initial public offering in September 2014 into ordinary shares in a conversion ratio of 1 to 1. The Company is obligated to pay royalties to the IIA, amounting to 3% of the sales of the products and other related revenues generated from such projects, up to 100% of the grants received. The royalty payment obligations also bear interest at the LIBOR rate. The obligation to pay these royalties is contingent on actual sales of the applicable products and in the absence of such sales, no payment is required. Additionally, the License Agreement requires the Company to pay Harvard royalties on net sales, See note 9 below for more information about the Collaboration Agreement and the License Agreement. Royalties expenses in cost of revenue were $46 thousand and $15 thousand for the years ended December 31, 2020, and 2019 respectively, no royalties’ expenses recorded for the year ended December 31, 2018. As of December 31, 2020, the contingent liability to the IIA amounted to $1.6 million. The Israeli Research and Development Law provides that know-how developed under an approved research and development program may not be transferred to third parties without the approval of the IIA. Such approval is not required for the sale or export of any products resulting from such research or development. The IIA, under special circumstances, may approve the transfer of IIA-funded know-how outside Israel, in the following cases: (a) the grant recipient pays to the IIA a portion of the sale price paid in consideration for such IIA-funded know-how or in consideration for the sale of the grant recipient itself, as the case may be, which portion will not exceed six times the amount of the grants received plus interest (or three times the amount of the grant received plus interest, in the event that the recipient of the know-how has committed to retain the R&D activities of the grant recipient in Israel after the transfer); (b) the grant recipient receives know-how from a third party in exchange for its IIA-funded know-how; (c) such transfer of IIA-funded know-how arises in connection with certain types of cooperation in research and development activities; or (d) If such transfer of know-how arises in connection with a liquidation by reason of insolvency or receivership of the grant recipient. d. Liens As part of the Company’s other long-term assets and restricted cash, an amount of $704 thousand has been pledged as security in respect of a guarantee granted to a third party. Such deposit cannot be pledged to others or withdrawn without the consent of such third party. e. Legal Claims: As previously disclosed, between September 2016 and January 2017, eight putative class actions on behalf of alleged shareholders that purchased or acquired the Company’s ordinary shares pursuant and/or traceable to its registration statement on Form F-1 (File No. 333-197344) used in connection with the Company’s initial public offering (the “IPO”) were commenced in the following courts: (i) the Superior Court of the State of California, County of San Mateo; (ii) the Superior Court of the Commonwealth of Massachusetts, Suffolk County; (iii) the United States District Court for the Northern District of California; and (iv) the United States District Court for the District of Massachusetts. The actions involved claims under various sections of the Securities Act and the Exchange Act against the Company, certain of its current and former directors and officers, the underwriters of the Company’s IPO and certain other defendants. The four actions commenced in the Superior Court of the State of California, County of San Mateo were dismissed in January 2017 for lack of personal jurisdiction, and the action commenced in the United States District Court for the Northern District of California was voluntarily dismissed in March 2017. Additionally, the two actions commenced in the Superior Court of the Commonwealth of Massachusetts, Suffolk County (he “Superior Court,”), were consolidated in December 2017, and voluntarily dismissed with prejudice in November 2018, after the District Court for the District of Massachusetts partially dismissed the related claims in that court and the parties in the Superior Court entered a stipulation of dismissal with prejudice. The action commenced in the United States District Court for the District of Massachusetts (the “District Court”), alleging violations of Sections 11 and 15 of the Securities Act and Sections 10(b) and 20(a) of the Exchange Act, was partially dismissed in August 2018. In particular, the District Court granted the motion to dismiss the claims under Sections 11 and 15 of the Securities Act, finding that the plaintiff failed to plead a false or misleading statement in the IPO registration statement. In May 2019, the court subsequently denied the plaintiff’s motion to amend to pursue Exchange Act claims and the complaint was dismissed. Thereafter, the plaintiff timely appealed to the United States Court of Appeals for the First Circuit, which subsequently affirmed the dismissal and the denial of the plaintiff’s motion to amend in August 2020. The plaintiff did not file a petition for certiorari for appeal of the case to the Supreme Court of the United States by the deadline on November 24, 2020. Thus, as of December 31, 2020, all eight actions had been dismissed, with such judgments being final and non-appealable.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
SHAREHOLDERS' EQUITY	NOTE 8: - SHAREHOLDERS’ EQUITY a. Reverse share split: On March 27, 2019, the Company’s shareholders approved (i) a reverse share split within a range of 1:8 to 1:32, to be effective at the ratio and on a date to be determined by the Board of Directors, and (ii) amendments to the Company’s Articles of Association authorizing an increase in the Company’s authorized share capital (and corresponding authorized number of ordinary shares, proportionally adjusting such number for the reverse share split) by up to NIS 17.5 million. Following the shareholder approval, an authorized committee of the Board of Directors of the Company approved a one-for-twenty-five reverse share split of the Company’s ordinary shares, and the Company filed the Third Amended and Restated Articles of Association of the Company with the Israeli Corporations Authority to effect the reverse share split and to increase the Company’s authorized share capital after the effect of the reverse share split. The reverse share split became effective on April 1, 2019. Additionally, effective at the same time, the total number of ordinary shares the Company is authorized to issue changed from 250,000,000 shares to 60,000,000 shares, the par value per share of the ordinary shares changed to NIS 0.25 and the authorized share capital of the Company changed from NIS 2,500,000 to NIS 15,000,000. All share and per share data included in these consolidated financial statements, for periods before December 31, 2019, give retroactive effect to the reverse stock split. Upon the effectiveness of the reverse share split, every twenty-five shares were automatically combined and converted into one ordinary share. Appropriate adjustments were also made to all outstanding derivative securities of the Company, including all outstanding equity awards and warrants. No fractional shares were issued in connection with the reverse share split. Instead, all fractional shares (including shares underlying outstanding equity awards and warrants) were rounded down to the nearest whole number. b. Equity raise: 1. At-the-market offering program: On May 10, 2016, the Company entered into an equity distribution agreement (the “Equity Distribution Agreement”) with Piper Jaffray & Co. (“Piper Jaffray”), as amended on May 9, 2019, pursuant to which it may offer and sell, from time to time, ordinary shares having an aggregate offering price of up to $25 million, through Piper Jaffray acting as its agent. Subject to the terms and conditions of the Equity Distribution Agreement, Piper Jaffray will use its commercially reasonable efforts to sell on the Company’s behalf all of the ordinary shares requested to be sold by the Company, consistent with its normal trading and sales practices. Piper Jaffray may also act as principal in the sale of ordinary shares under the Equity Distribution Agreement. Sales may be made under the Company’s shelf registration statement on Form S-3, which was declared effective by the SEC on May 9, 2016, or the Company’s shelf registration statement on Form S-3, which was declared effective by the SEC on May 23, 2019 (the “Form S-3”), in what may be deemed “at-the-market” equity offerings as defined in Rule 415 promulgated under the Securities Act of 1933, as amended (the “ATM Offering Program”). Sales may be made directly on or through the NASDAQ Capital Market, the existing trading market for the Company’s ordinary shares, to or through a market maker other than on an exchange or otherwise, in negotiated transactions at market prices prevailing at the time of sale or at prices related to such prevailing market prices, and/or any other method permitted by law, including in privately negotiated transactions. Piper Jaffray is entitled to compensation at a fixed commission rate of 3.0% of the gross sales price per share sold through it as agent under the Equity Distribution Agreement. Where Piper Jaffray acts as principal in the sale of ordinary shares under the Equity Distribution Agreement, such rate of compensation will not apply, but in no event will the total compensation of Piper Jaffray, when combined with the reimbursement of Piper Jaffray for the out-of-pocket fees and disbursements of its legal counsel, exceed 8.0% of the gross proceeds received from the sale of the ordinary shares. The Company is not required to sell any of its ordinary shares at any time. From the inception of the ATM Offering Program in May 2016 until December 31, 2020, the Company had sold 302,092 ordinary shares under the ATM Offering Program for gross proceeds of $15.7 million and net proceeds to the Company of $14.5 million (after commissions, fees, and expenses). Additionally, as of that date, the Company had paid Piper Jaffray compensation for the fixed commission rate of 3.0% in the aggregated amount of $471 thousand and had incurred total expenses (including such commissions) of approximately $1.2 million in connection with the ATM Offering Program. 2. Follow-on offerings In November 2018, the Company entered into an underwriting agreement with H.C. Wainwright & Co., LLC (“H.C. Wainwright”), in connection with the Company’s follow-on public offering of 496,055 units, each consisting of one ordinary share and one common warrant to purchase one ordinary share with an exercise price of $7.5 per warrant. Each unit was sold to the public at a price of $7.50 per unit. On November 18, 2018, H.C. Wainwright exercised in full its option to purchase 231,964 ordinary shares for $7.25 per share and/or common warrants to purchase up to an additional 231,964 ordinary shares for $0.25 per warrant. Additionally, the Company issued and sold 1,050,372 pre-funded units at a price to the public of $7.25 per unit. Each unit containing one pre-funded warrant with an exercise price of $0.25 per share and one warrant to purchase one ordinary share with an exercise price of $7.50 per warrant. The total gross proceeds received from the November 2018 follow-on public offering, before deducting commissions, discounts, and expenses, were $13.1 million (including proceeds from the exercise of 90,691 pre-funded warrants at the closing of the offering). As of December 31, 2018, additional pre-funded warrants to purchase an aggregate 562,466 ordinary shares had been exercised, for additional proceeds of $140,617. During the year ended December 31, 2019 additional 288,000 pre-funded warrants and 296,087 warrants to purchase an aggregate 584,087 ordinary shares had been exercised, for additional proceeds of $1.5 million. As compensation for their role in the offering, the Company also issued to the Underwriters warrants to purchase up to 106,680 ordinary shares, which became immediately exercisable starting on November 20, 2018 until November 15, 2023 at $9.375 per share. In February 2019, the Company entered into an exclusive placement agent agreement with H.C. Wainwright, on a reasonable best-efforts basis in connection with a public offering of 760,000 ordinary shares at a price of $5.75 per share. The total gross proceeds received from the February 2019 follow-on public offering, before deducting commissions, discounts, and expenses, were $4.37 million. The Company also issued to H.C Wainwright and/or its designees warrants to purchase up to 45,600 ordinary shares, which are immediately exercisable starting on February 25, 2019 until February 21, 2024 at $7.1875 per share. In April 2019, the Company entered into securities purchase agreements with certain institutional purchasers whereby the Company issued 816,914 ordinary shares at $5.2025 per ordinary share and warrants to purchase up to 408,457 ordinary shares with an exercise price of $5.14 per share, exercisable from April 5, 2019 until October 7, 2024, in a private placement that took place concurrently with the Company’s registered direct offering of ordinary shares in April 2019. Additionally, the Company issued warrants to purchase up to 49,015 ordinary shares, with an exercise price of $6.503125 per share, exercisable from April 5, 2019 until April 3, 2024, to representatives of H.C. Wainwright as compensation for its role as the placement agent in the Company’s April 2019 registered direct offering and concurrent private placement of warrants. On June 5, 2019 and June 6, 2019, the Company entered into warrant exercise agreements with certain institutional investors whereby the Company issued warrants to purchase up to 1,464,665 ordinary shares with an exercise price of $7.50 per share, exercisable from June 5, 2019 or June 6, 2019 until June 5, 2024 or June 6, 2024, respectively. Additionally, the Company issued warrants to purchase up to 87,880 ordinary shares, with an exercise price of $9.375 per share, exercisable from June 5, 2019 until June 5, 2024, to certain representatives of H.C. Wainwright as compensation for its role as the placement agent in the Company’s June 2019 warrant exercise agreement and concurrent private placement of warrants. On June 12, 2019, the Company entered into a purchase agreement with certain institutional investors for the issuance and sale of 833,334 ordinary shares, par value NIS 0.25 per share at $6.00 per ordinary share and warrants to purchase up to 416,667 ordinary shares with an exercise price of $6.00 per share, exercisable from June 12, 2019 until December 12, 2024, in a private placement that took place concurrently with the Company’s registered direct offering of ordinary shares in June 2019. Additionally, the Company issued warrants to purchase up to 50,000 ordinary shares, with an exercise price of $7.50 per share, exercisable from June 12, 2019 until June 10, 2024, to certain representatives of H.C. Wainwright as compensation for its role as the placement agent in the Company’s June 2019 registered direct offering and concurrent private placement of warrants. On February 10, 2020, the Company closed a “best efforts” public offering whereby the Company issued an aggregate of 5,600,000 of common units and pre-funded units at a public offering price of $1.25 per common unit and $1.249 per pre-funded unit. As part of the public offering, the Company entered into a securities purchase agreement with certain institutional purchasers. Each common unit consisted of one ordinary share, par value NIS 0.25 per share, and one common warrant to purchase one ordinary share. Each of the 1,546,828 pre-funded unit consisted of one pre-funded warrant to purchase one ordinary share and one common warrant. Additionally, the Company issued warrants to purchase up to 336,000 ordinary shares, with an exercise price of $1.5625 per share, to representatives of H.C. Wainwright as compensation for its role as the placement agent in the Company’s February 2020 offering. During the three months ended March 31, 2020, all pre-funded warrants to purchase ordinary shares were exercised. As of December 31, 2020, a total of 1,831,500 common warrants to purchase ordinary shares were exercised. On July 6,2020, the Company entered into a purchase agreement with certain institutional investors for the issuance and sale of (i) 4,938,278 ordinary shares, par value NIS 0.25 per share, at a price of $1.8225 per ordinary share and (ii) warrants to purchase up to 2,469,139 ordinary shares with an exercise price of $1.76 per share, exercisable from July 6, 2020 until January 6, 2026. Additionally, the Company issued warrants to purchase up to 296,297 ordinary shares, with an exercise price of $2.2781 per share, exercisable from July 6, 2020 until July 2, 2025, to certain representatives of H.C. Wainwright as compensation for its role as the placement agent in its July 2020 registered direct offering. On December 3,2020, the Company entered into a purchase agreement with certain institutional investors for the issuance and sale of (i) 5,579,776 ordinary shares, par value NIS 0.25 per share, at a price of $1.4337 per ordinary share and (ii) warrants to purchase up to 4,184,832 ordinary shares with an exercise price of $1.34 per share, exercisable from December 8, 2020 until June 8, 2026. Additionally, the Company issued warrants to purchase up to 334,787 ordinary shares, with an exercise price of $1.7922 per share, exercisable from December 8, 2020 until June 8, 2026, to certain representatives of H.C. Wainwright as compensation for its role as the placement agent in its December 2020 registered direct offering. 3. Investment agreement On March 6, 2018, the Company entered into an investment agreement with Timwell Corporation Limited, a Hong Kong corporation (“Timwell”), as amended on May 15, 2018 (the “Investment Agreement”), pursuant to which the Company agreed to issue to Timwell, in three different tranches, an aggregate of 640,000 ordinary shares in return for aggregate gross proceeds of $20 million. The closing of each tranche is subject to certain closing conditions. The closing of the first tranche (the “First Tranche Closing”) took place on May 15, 2018, upon which Timwell received 160,000 ordinary shares for an aggregate purchase price of $5,000,000, and Timwell and the Company signed a registration rights agreement in the form attached to the Investment Agreement. The net aggregate proceeds of the First Tranche Closing after deducting fees and other related expenses in the amount of approximately $705 thousands were approximately $4.3 million. The remaining investment is to occur in two tranches, including $10 million for the issuance to Timwell of 320,000 ordinary shares (the “Second Tranche”) and $5 million for the issuance to Timwell of 160,000 ordinary shares (the “Third Tranch”). The closing of the second and third tranches is subject to specified closing conditions, including, with respect to the second tranche, the signing of a license agreement and a supply agreement and the formation of the China JV (the “China JV”) based on the JV Framework Agreement, and, with respect to the third tranche, the successful production of certain ReWalk products by the China JV. The second tranche closing was initially expected to occur by July 1, 2018 and the third tranche closing was initially expected to occur by December 31, 2018 and no later than April 1, 2019. In late March 2020, Timwell notified the Company that it would not invest the second and third tranches under the Investment Agreement. In response, in early April 2020, the Company’s Board of Directors also removed Timwell’s designee, who was appointed pursuant to the Investment Agreement, from the Board of Directors, due to this breach pursuant to the terms of the Investment Agreement. As the Company continues to view China as a market with key opportunities for products designed for stroke patients, the Company continues to evaluate potential relationships with other groups to penetrate the Chinese market. In May 2018, the Company entered into a fee and release agreement with Canaccord Genuity LLC (“Canaccord Genuity”) requiring the Company to pay to Canaccord Genuity, in connection with a settlement, in addition to certain cash amounts, (i) $125 thousand in ordinary shares of the Company after the First Tranche Closing of the Timwell transaction and (ii) $225 thousand in ordinary shares of the Company after the closing of the Second Tranche of the Timwell transaction (or such lower amount if the Second Tranche Closing is less than $10.0 million). The price per share used for calculation of the number of ordinary shares issued by the Company to Canaccord Genuity is based on the volume weighted average price of the Company’s ordinary shares as reported on the Nasdaq Capital Market for the five consecutive trading days prior to the date of issuance. The Company is also obligated to pay $100 thousand in cash following the closing of the Third Tranche of $5.0 million (or such lower amount if the Third Tranche Closing is less than $5.0 million). Following the First Tranche Closing on May 15, 2018, the Company issued 4,715 ordinary shares to Canaccord Genuity. c. Share option plans: On March 30, 2012, the Company’s board of directors adopted the ReWalk Robotics Ltd. 2012 Equity Incentive Plan. On August 19, 2014, the Company’s board of directors adopted the ReWalk Robotics Ltd. 2014 Incentive Compensation Plan or the “Plan”. The Plan provides for the grant of stock options, stock appreciation rights, restricted stock awards, restricted stock units, cash-based awards, other stock-based awards and dividend equivalents to the Company’s and its affiliates’ respective employees, non-employee directors and consultants. Starting in 2014, the Company grants to directors and employees also Restricted Stock Units (“RSUs’’) under this Plan. An RSU award is an agreement to issue shares of the company’s ordinary shares at the time the award is vested. As of December 31, 2020, and 2019, the Company had reserved 604,320 and 12,409 shares of ordinary shares, respectively, available for issuance to employees, directors, officers, and non-employees of the Company. The options generally vest over four years, with certain options granted to non-employee directors during the fiscal year ended December 31, 2019, vesting over one year. Any option that is forfeited or canceled before expiration becomes available for future grants under the Plan. A summary of employee and non-employee shares options activity during the fiscal year ended 2020 is as follows: Number Average exercise price Average remaining contractual life (years) Aggregate intrinsic value (in thousands) Options outstanding at the beginning of the year 74,713 $ 41.6 6.34 $ 135 Granted — — — — Exercised — — — — Forfeited (5,107 ) 91.59 — — Options outstanding at the end of the year 69,606 $ 37.9 5.59 $ — Options exercisable at the end of the year 52,997 $ 43.76 4.94 $ — A summary of employee and non-employee RSUs activity during the fiscal year ended 2020 is as follows: Number of shares underlying outstanding RSUs Weighted- average grant date fair value Unvested RSUs at the beginning of the year 62,378 44.61 Granted 1,266,185 1.44 Vested (63,111 ) 7.83 Forfeited (14,141 ) 6.05 Unvested RSUs at the end of the year 1,251,311 3.20 The weighted average grant date fair values of options granted during the fiscal year ended December 31, 2019, 2018 were $2.98, $15.25, respectively. The weighted average grant date fair values of RSUs granted during the fiscal year ended December 31, 2020, 2019 and 2018, were $1.44, $4.67and $26.75, respectively. The aggregate intrinsic value in the table above represents the total intrinsic value that would have been received by the option holders had all option holders, which hold options with positive intrinsic value, exercised their options on the last date of the exercise period. During the years ended December 31, 2020 and December 31, 2019, no options were exercised. Total fair value of shares vested during the year ended December 31, 2020, 2019 and 2018 were $676 thousand, $1,175 thousand, and $2,918 thousand, respectively. As of December 31, 2020, there were $2 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements granted under the 2014 Plan. This cost is expected to be recognized over a period of approximately 3.2 years. The number of options and RSUs outstanding as of December 31, 2020 is set forth below, with options separated by range of exercise price: Range of exercise price Options and RSUs Weighted average remaining contractual life (years) (1) Options Exercisable as of December 31, Weighted average remaining contractual life (years) (1) RSUs only 1,251,311 — — — $5.37 12,425 8.24 5,435 8.24 $20.42- $33.75 36,292 5.26 27,598 4.60 $37.14-$38.75 9,992 2.99 9,992 2.99 $50-$52.5 8,231 6.43 7,306 6.44 $182.5-$524.25 2,666 4.84 2,666 4.84 1,320,917 5.59 52,997 4.94 (1) Calculation of weighted average remaining contractual term does not include the RSUs that were granted, which have an indefinite contractual term. d. Equity compensation issued to consultants: The Company granted 6,680 fully vested RSUs during the fiscal year ended December 31, 2019 to non-employee consultants. As of December 31, 2020, there are no outstanding options or RSUs held by non-employee consultants. e. Share-based compensation expense for employees and non-employees: The Company recognized non-cash share-based compensation expense in the consolidated statements of operations as follows (in thousands): Year Ended December 31, 2020 2019 2018 Cost of revenues $ 8 $ 13 $ 16 Research and development, net 136 204 435 Sales and marketing, net 163 166 467 General and administrative 442 725 1,848 Total $ 749 $ 1,108 $ 2,766 f. Warrants to purchase ordinary shares: The following table summarizes information about warrants outstanding and exercisable as of December 31, 2020: Issuance date Warrants Exercise price per warrant Warrants outstanding and exercisable Contractual (number) (number) December 31, 2015 (1) 4,771 $ 7.500 4,771 See footnote (1) November 1, 2016 (2) 97,496 $ 118.750 97,496 November 1, 2021 December 28, 2016 (3) 1,908 $ 7.500 1,908 See footnote (1) November 20, 2018 (4) 126,839 $ 7.500 126,839 November 20, 2023 November 20, 2018 (5) 106,680 $ 9.375 106,680 November 15, 2023 February 25, 2019 (6) 45,600 $ 7.187 45,600 February 21, 2024 April 5, 2019 (7) 408,457 $ 5.140 408,457 October 7, 2024 April 5, 2019 (8) 49,015 $ 6.503 49,015 April 3, 2024 June 5, 2019 and June 6, 2019 (9) 1,464,665 $ 7.500 1,464,665 June 5, 2024 June 5, 2019 (10) 87,880 $ 9.375 87,880 June 5, 2024 June 12, 2019 (11) 416,667 $ 6.000 416,667 December 12, 2024 June 10, 2019 (12) 50,000 $ 7.500 50,000 June 10, 2024 February 10, 2020 (13) 3,768,500 $ 1.250 4,343,500 February 10, 2025 February 10, 2020 (14) 336,000 $ 1.5625 336,000 February 10, 2025 July 6, 2020 (15) 2,469,139 $ 1.76 2,469,139 July 2, 2025 July 6, 2020 (16) 296,297 2.2781 296,297 July 2, 2025 December 3, 2020 (17) 4,184,832 1.34 4,184,832 June 8, 2026 December 3, 2020 (18) 334,787 1.7922 334,787 June 8, 2026 14,249,533 14,249,533 (1) Represents warrants for ordinary shares issuable upon an exercise price of $7.5 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited, or Kreos, in connection with a loan made by Kreos to us and are currently exercisable (in whole or in part) until the earlier of (i) December 30, 2025 or (ii) immediately prior to the consummation of a merger, consolidation, or reorganization of us with or into, or the sale or license of all or substantially all the assets or shares of us to, any other entity or person, other than a wholly-owned subsidiary of us, excluding any transaction in which the Company’s shareholders prior to the transaction will hold more than 50% of the voting and economic rights of the surviving entity after the transaction. None of these warrants had been exercised as of December 31, 2020. (2) Represents warrants issued as part of the Company’s follow-on offering in November 2016. At any time, the board of directors may reduce the exercise price of the warrants to any amount and for any period of time it deems appropriate. (3) Represents common warrants that were issued as part of the $8.0 million drawdown under the Loan Agreement which occurred on December 28, 2016. See footnote 1 for exercisability terms. (4) Represents common warrants that were issued as part of the Company’s follow-on offering in November 2018. As of September 30, 2019, warrants to purchase an aggregate 1,651,537 ordinary shares had been exercised. (5) Represents common warrants that were issued to the underwriters as compensation for their role in the Company’s follow-on offering in November 2018. (6) Represents warrants that were issued to the exclusive placement agent as compensation for its role in the Company’s follow-on offering in February 2019. (7) Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in April 2019. (8) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s April 2019 registered direct offering. (9) Represents warrants that were issued to certain institutional investors in a warrant exercise agreement on June 5, 2019 and June 6, 2019, respectively. (10) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 warrant exercise agreement and concurrent private placement of warrants. (11) Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019. (12) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 registered direct offering and concurrent private placement of warrants. (13) Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s best efforts offering of ordinary shares in February 2020. (14) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. (15) Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in July 2020 (16) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s July 2020 registered direct offering. (17) Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in December 2020 (18) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement.

RESEARCH COLLABORATION AGREEMEN

RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT	12 Months Ended
	Dec. 31, 2020
Research and Development [Abstract]
RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT	NOTE 9:- RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT On May 16, 2016, the Company entered into a Research Collaboration Agreement (“Collaboration Agreement”) and an Exclusive License Agreement (“License Agreement”) with Harvard. The Research Collaboration Agreement was amended on May 1, 2017 and April 1, 2018 (as amended, the “Collaboration Agreement”), and the Exclusive License Agreement was amended on April 1, 2018 (as amended, the “License Agreement”), to extend the term of the Collaboration Agreement by one year to May 16, 2022 and reallocate the Company’s quarterly installment payments to Harvard through such date, and to make certain technical changes. On April 30, 2020, the Company and Harvard amended the Collaboration Agreement, which included certain adjustments to the quarterly installments and extended the term an additional three quarters until February 2023. Under the Collaboration Agreement, Harvard and the Company have agreed to collaborate on research regarding the development of lightweight “soft suit” exoskeleton system technologies for lower limb disabilities, which are intended to treat stroke, multiple sclerosis, mobility limitations for the elderly and other medical applications. The Company has committed to pay in quarterly installments for the funding of this research, subject to a minimum funding commitment under applicable circumstances. The Collaboration Agreement will expire on February 16, 2023. Under the License Agreement, Harvard has granted the Company an exclusive, worldwide royalty-bearing license under certain patents of Harvard relating to lightweight “soft suit” exoskeleton system technologies for lower limb disabilities, a royalty-free license under certain related know-how and the option to obtain a license under certain inventions conceived under the joint research collaboration. The License Agreement requires the Company to pay Harvard an upfront fee, reimbursements for expenses that Harvard incurred in connection with the licensed patents, royalties on net sales and several milestone payments contingent upon the achievement of certain product development and commercialization milestones. The Harvard License Agreement will continue in full force and effect until the expiration of the last-to-expire valid claim of the licensed patents. As of December 31,2020, the Company achieved three of the milestones which represent all development milestones under the License Agreement. The Company continues to evaluate the likelihood that the other milestones will be achieved on a quarterly basis. The Company’s total payment obligation under the Collaboration Agreement and the Harvard License Agreement is $7.2 million, some of which is subject to a minimum funding commitment under applicable circumstances as indicated above. The Company has recorded expenses in the amount of $0.8 million, $1.6 million, and $0.9 million for the years ended December 31, 2020, 2019, and 2018, respectively, which are part of the total payment obligation indicated above, as research and development expenses related to the Harvard License Agreement and to the Collaboration Agreement. No withholding tax was deducted from the Company’s payments to Harvard in respect of the Collaboration Agreement and License Agreement since this is not taxable income in Israel in accordance with Section 170 of the Israel Income Tax Ordinance 1961-5721.

PAYCHECK PROTECTION PROGRAM LOA

PAYCHECK PROTECTION PROGRAM LOAN	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
PAYCHECK PROTECTION PROGRAM LOAN	NOTE 10: - PAYCHECK PROTECTION PROGRAM LOAN On April 21, 2020, RRI received an unsecured loan in the principal amount of $392 under the Paycheck Protection Program (the “PPP”) administered by the U.S. Small Business Administration, or the SBA, pursuant to the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), or the PPP loan. The terms of the PPP Loan were subsequently revised in accordance with the provisions of the Paycheck Protection Flexibility Act of 2020, or the PPP Flexibility Act, which was enacted on June 5, 2020. The PPP loan provides for an interest rate of 1.00% per year and matures two years after the date of initial disbursement, with initial principal and interest payments coming due late in fiscal 2021. The PPP loan may be used for payroll costs, costs related to certain group health care benefits and insurance premiums, rent payments, utility payments, mortgage interest payments and interest payments on any other debt obligation that were incurred before February 15, 2020. Under the terms of the CARES Act and the PPP Flexibility Act, the Company may apply for and be granted forgiveness for all or a portion of loan granted under the PPP loan, with such forgiveness to be determined, subject to limitations (including where employees of the Company have been terminated and not re-hired by a certain date), based on the use of the loan proceeds for payment of payroll costs and any payments of mortgage interest, rent, and utilities. The terms of any forgiveness may also be subject to further requirements in regulations and guidelines adopted by the SBA. On September 29, 2020, the Company applied for loan forgiveness and on November 6, 2020 the Company received confirmation of its PPP Note forgiveness. Forgiveness is booked as other income within the marketing and sales expenses because it was granted and used for payroll, rent, and utility costs related to sales efforts.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11: - INCOME TAXES The Company’s subsidiaries are separately taxed under the domestic tax laws of the jurisdiction of incorporation of each entity. a. Corporate tax rates in Israel: Presented hereunder are the tax rates relevant to the Company in the years 2018-2020: The Israeli statutory corporate tax rate and real capital gains were 23% in the years 2018-2020. b. Income (loss) before taxes on income is comprised as follows (in thousands): Year Ended December 31, 2020 2019 2018 Domestic $ (12,992 ) $ (15,599 ) $ (21,784 ) Foreign 67 55 104 $ (12,925 ) $ (15,544 ) $ (21,680 ) c. Taxes on income are comprised as follows (in thousands): Year Ended December 31, 2020 2019 2018 Current $ 95 $ 64 $ 102 Deferred (44 ) (57 ) (107 ) $ 51 $ 7 $ (5 ) Year Ended December 31, 2020 2019 2018 Domestic $ — $ — $ — Foreign 51 7 (5 ) $ 51 $ 7 $ (5 ) d. Deferred income taxes (in thousands): Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company’s deferred tax assets as of December 31, 2020 and 2019 are derived from temporary differences. In assessing the realization of deferred tax assets, the Company considers whether it is more likely than not that all or some portion of the deferred tax assets will not be realized. Based on the Company’s history of losses, the Company established a full valuation allowance for RRL. Undistributed earnings of certain subsidiaries as of December 31, 2020 were immaterial. The Company intends to reinvest these earnings indefinitely in the foreign subsidiaries. As a result, the Company has not provided for any deferred income taxes. December 31, 2020 2019 Deferred tax assets: Carry forward tax losses $ 41,941 $ 35,051 Research and development carry forward expenses-temporary differences 946 1,294 Accrual and reserves 341 290 Lease liabilities 390 433 Total deferred tax assets 43,618 37,068 Deferred tax liabilities: Right-of-use asset (390 ) (433 ) Net deferred tax assets 43,228 36,635 Valuation allowance (42,941 ) (36,392 ) Net deferred tax assets $ 287 $ 243 The net changes in the total valuation allowance for each of the years ended December 31, 2020, 2019 and 2018, are comprised as follows (in thousands): Year Ended December 31, 2020 2019 2018 Balance at beginning of year $ (36,392 ) $ (29,655 ) $ (26,311 ) Changes due to amendments to tax laws and exchange rate differences (2,929 ) (2,055 ) 1,393 Adjustment previous year loss — (735 ) — Additions during the year (3,620 ) (3,947 ) (4,737 ) Balance at end of year $ (42,941 ) $ (36,392 ) $ (29,655 ) e. Reconciliation of the theoretical tax expenses: A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company, and the actual tax expense (benefit) as reported in the consolidated statements of operations is as follows (in thousands): Year Ended December 31, 2020 2019 2018 Loss before taxes, as reported in the consolidated statements of operations $ (12,925 ) $ (15,544 ) $ (21,680 ) Statutory tax rate 23.0 % 23.0 % 23.0 % Theoretical tax benefits on the above amount at the Israeli statutory tax rate $ (2,973 ) $ (3,575 ) $ (4,986 ) Income tax at rate other than the Israeli statutory tax rate 3 (1 ) 5 Non-deductible expenses including equity-based compensation expenses and other 185 255 631 Operating losses and other temporary differences for which valuation allowance was provided 3,620 3,947 4,737 Permanent differences (706 ) (651 ) (427 ) Other (78 ) 32 35 Actual tax expense $ 51 $ 7 $ (5 ) f. Foreign tax rates: Taxable income of RRI was subject to tax at the rate of 21% in 2020, 2019 and 2018. Taxable income of RRG was subject to tax at the rate of 30% in 2020, 2019, and 2018. g. Tax benefits under the Law for the Encouragement of Capital Investments, 1959 (the “Investment Law”): Conditions for entitlement to the benefits: Under the Investment Law, in 2012 the Company elected “Beneficiary Enterprise” status which provides certain benefits, including tax exemptions and reduced tax rates. Income not eligible for Beneficiary Enterprise benefits is taxed at a regular rate. Income derived from Beneficiary Enterprise from productive activity will be exempt from tax for ten years from the year in which the Company first has taxable income, providing that 12 years have not passed from the beginning of the year of election. In the event of a dividend distribution from income that is exempt from company tax, as aforementioned, the Company will be required to pay tax of 10%- 25% on that income. In the event of distribution of dividends from the said tax-exempt income, the amount distributed will be subject to corporate tax at the rate ordinarily applicable to the Beneficiary Enterprise’s income. Tax-exempt income generated under the Company’s “Beneficiary Enterprise” program will be subject to taxes upon dividend distribution or complete liquidation. The entitlement to the above benefits is conditional upon the Company’s fulfilling the conditions stipulated by the Law and regulations published thereunder. On December 29, 2010, the Knesset approved an additional amendment to the Law for the Encouragement of Capital Investments, 1959. According to the amendment, a reduced uniform corporate tax rate for exporting industrial enterprises (over 25%) was established. The reduced tax rate will not be program dependent and will apply to the industrial enterprise’s entire income. The tax rates for industrial enterprises have been reduced. In August 2013, the Israeli Knesset approved an amendment to the Investment Law, pursuant to which the rates for development area A will be 9% and for the rest of the country- 16% in 2014 and thereafter. The Amendment also prescribes that any dividends distributed to individuals or foreign residents from a preferred enterprise’s earnings as above will be subject to taxes at a rate of 20% (subject to tax treaty benefits) In December 2016, the Economic Efficiency Law (Legislative Amendments for Applying the Economic Policy for the 2017 and 2018 Budget Years), 2016 which includes Amendment 73 to the Law for the Encouragement of Capital Investments (“the Amendment”) was published. According to the Amendment, a preferred enterprise located in development area A will be subject to a tax rate of 7.5% instead of 9% effective from January 1, 2017 (and thereafter the tax rate applicable to preferred enterprises located in other areas remains at 16%). The Company has examined the effect of the adoption of the Amendment on its financial statements, and as of the date of the publication of the financial statements, the Company estimates that it will not apply the Amendment. The Company’s estimate may change in the future. h. Tax assessments: RRL has had final tax assessments up to and including the 2015 tax year. Each RRI and RRG have not had a final tax assessment since its inception. i. Net operating carry-forward losses for tax purposes: As of December 31, 2020, RRL has carry-forward losses amounting to approximately $182.4 million, which can be carried forward for an indefinite period, and RRI has carry-forward losses amounting to approximately $291 thousands, which can be carried forward for a period of 20 years.

FINANCIAL EXPENSES, NET

FINANCIAL EXPENSES, NET	12 Months Ended
	Dec. 31, 2020
Other Income and Expenses [Abstract]
FINANCIAL EXPENSES, NET	NOTE 12: - FINANCIAL EXPENSES, NET The components of financial expenses, net were as follows (in thousands): Year Ended December 31, 2020 2019 2018 Foreign currency transactions and other $ (9 ) $ (34 ) $ 42 Financial expenses related to loan agreement with Kreos 907 1,499 2,398 Bank commissions 23 31 26 $ 921 $ 1,496 $ 2,466

GEOGRAPHIC INFORMATION AND MAJO

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA	NOTE 13: - GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA Summary information about geographic areas: ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company manages its business on the basis of one reportable segment and derives revenues from selling systems and services (see Note 1 for a brief description of the Company’s business). The following is a summary of revenues within geographic areas (in thousands): Year Ended December 31, 2020 2019 2018 Revenues based on customer’s location: Israel $ — $ 2 $ — United States 1,746 2,003 3,558 Europe 2,631 2,832 2,807 Asia-Pacific 8 36 22 Latin America 6 — 58 Africa 2 — 100 Total revenues $ 4,393 $ 4,873 $ 6,545 December 31, 2020 2019 Long-lived assets by geographic region: Israel $ 145 $ 179 United States 249 244 Germany 43 78 $ 437 $ 501 (*) Long-lived assets are comprised of property and equipment, net. Major customer data as a percentage of total revenues: Year Ended December 31, 2020 2019 2018 Customer A 10.0 % 15.0 % 38.0 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14: - SUBSEQUENT EVENTS Following December 31, 2020, a total of 9,372,954 outstanding warrants with exercise prices ranging from $1.25 to $1.79 were exercised, for total gross proceeds to us of approximately $13.2 million.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Use of Estimates	a. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates, judgments, and assumptions. The Company’s management believes that the estimates, judgments, and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. On an ongoing basis, the Company’s management evaluates estimates, including those related to inventories, fair values of share-based awards and warrants, contingent liabilities, provision for warranty, allowance for doubtful account and sales return reserve. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities.
Financial Statements in U.S. Dollars	b. Financial Statements in U.S. Dollars: Since 2015, most of the Company’s expenses were denominated in United States dollars (“dollars”) and the remaining expenses were denominated in New Israeli Shekel (“NIS”) and Euros. Until 2018 most of the Company’s revenues were denominated in U.S. dollars and the remainder of our revenues was denominated in euros and British pound whereas in the last two years our Euro revenues are higher than the ones in dollars. however, the selling prices are linked to the Company’s price list which is determined in dollars, the budget is managed in dollars, financing activities including loans and cash investments, are made in U.S. dollars and the Company’s management believes that the dollar is the primary currency of the economic environment in which the Company and each of its subsidiaries operate. Thus, the dollar is the Company’s and its subsidiaries’ functional and reporting currency. Accordingly, transactions denominated in currencies other than the functional currency are re-measured to the functional currency in accordance with Accounting Standards Codification (“ASC”) No. 830, “Foreign Currency Matters” at the exchange rate at the date of the transaction or the average exchange rate in the relevant reporting period. At the end of each reporting period, financial assets and liabilities are re-measured to the functional currency using exchange rates in effect at the balance sheet date. Non-financial assets and liabilities are re-measured at historical exchange rates. Gains and losses related to re-measurement are recorded as financial income (expense) in the consolidated statements of operations as appropriate.
Principles of Consolidation	c. Principles of Consolidation: The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, RRI and RRG. All intercompany transactions and balances have been eliminated upon consolidation.
Cash Equivalents	d. Cash Equivalents: Cash equivalents are short-term highly liquid investments that are readily convertible to cash with original maturities of three months or less, at the date acquired.
Inventories	e. Inventories: Inventories are stated at the lower of cost or market value. Inventory reserves are provided to cover risks arising from slow-moving items or technological obsolescence. The Company periodically evaluates the quantities on hand relative to historical, current and projected sales volume. Based on this evaluation, an impairment charge is recorded when required to write-down inventory to its market value. Cost is determined as follows: Finished products - on the basis of raw materials and manufacturing costs on an average basis. Raw materials - The weighted average cost method. The Company regularly evaluates the ability to realize the value of inventory based on a combination of factors, including historical usage rates and forecasted sales according to outstanding backlogs. Purchasing requirements and alternative usage are explored within these processes to mitigate inventory exposure. When recorded, the reserves are intended to reduce the carrying value of inventory to its net realizable value. In the years ended December 31, 2020, 2019 and 2018, the Company wrote off inventory in the amount of $215 thousand, $64 thousand, and $562 thousand, respectively. The write off inventory were recorded in cost of revenue. If actual demand for the Company’s products deteriorates, or market conditions are less favorable than those projected, additional inventory reserves may be required.
Related parties transactions and balances	f. Related parties transactions and balances: The Company has a related party shareholder named Yaskawa Electric Corporation (“YEC”). In September 2013, the Company entered into a share purchase agreement and a strategic alliance with YEC, pursuant to which YEC has agreed to distribute the Company’s products, in addition to providing sales, marketing, service and training functions, in Japan, China (including Hong-Kong and Macau), Taiwan, South Korea, Singapore and Thailand. As of December 31, 2020, and 2019, the related party receivable were 0% of trade receivable, net, in both years. Revenues from YEC during the years ended December 31, 2020, 2019, and 2018 amounted to $0 thousand, $41 thousand, and $13, respectively.
Property and Equipment	g. Property and Equipment: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following annual rates: % Computer equipment 20-33 (mainly 33) Office furniture and equipment 6 - 10 (mainly 10) Machinery and laboratory equipment 15 Field service units 50 Leasehold improvements Over the shorter of the lease
Impairment of Long-Lived Assets	h. Impairment of Long-Lived Assets: The Company’s long-lived assets are reviewed for impairment in accordance with ASC No. 360, “Property, Plant and Equipment” whenever events or changes in circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable. Recoverability of assets (or asset group) to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the years ended December 31, 2020, 2019 and 2018, no impairment losses have been recorded.
Restricted cash and Other long term assets	i. Restricted cash and Other long-term assets: Other long-term assets include long-term prepaid expenses and restricted cash deposits for offices and cars leasing based upon the term of the remaining restrictions.
Revenue Recognition	j. Revenue Recognition: The Company generates revenues from sales of products. The Company sells its products directly to end customers and through distributors. The Company sells its products to private individuals (who finance the purchases by themselves, through fundraising or reimbursement coverage from insurance companies), rehabilitation facilities and distributors. On January 1, 2018, the Company adopted Topic 606 using the modified retrospective method for contracts that were not completed as of January 1, 2018. Under the modified retrospective method, the Company recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings. This adjustment did not have a material impact on the Company consolidated financial statements. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with the Company historic accounting under Revenue Recognition (“Topic 605”). The adoption of Topic 606 represents a change in accounting principle that will provide financial statement readers with enhanced revenue recognition disclosures. In accordance with Topic 606, revenue is recognized when obligations under the terms of a contract with the Company customer are satisfied; generally this occurs with the transfer of control of the Company products or services. Revenue is measured as the amount of consideration to which the Company expect to be entitled in exchange for transferring products or providing services. To achieve this core principle, the Company applies the following five steps: 1. Identify the contract with a customer A contract with a customer exists when (i) the Company enters into a written agreement with a customer that defines each party’s rights regarding the products or services to be transferred and identifies the payment terms related to these products or services, (ii) both parties to the contract are committed to perform their respective obligations, (iii) the contract has commercial substance, and (iv) the Company determines that collection of substantially all consideration for products or services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s payment history or, in the case of a new customer, published credit and financial information pertaining to the customer. 2. Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the products or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the product or service either on its own or together with other resources that are readily available from the Company, and are distinct in the context of the contract, whereby the transfer of the products or services is separately identifiable from other promises in the contract. 3. Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring products or services to the customer. To the extent the transaction price is variable, revenue is recognized at an amount equal the consideration to which the Company expects to be entitled. This estimate includes customer sales incentives which are accounted for as a reduction to revenue and estimated using either the expected value method or the most likely amount method, depending on the nature of the program. As a result of the Company’s adoption of this standard, the majority of the amounts that were historically classified as bad debt expense, primarily related to self-payers customers, are now considered an implicit price concession in determining net revenue. Accordingly, the Company recognized uncollectible balances associated with self-payers customers as a reduction of the transaction price and therefore as a reduction in net revenues when historically these amounts were classified as bad debt expense within general and administrative expenses. Shipping and handling costs charged to customers are included in net sales. Determining the transaction price requires significant judgment, which is discussed by revenue category in further detail below. In practice, the Company does not offer extended payment terms beyond one year to customers. 4. Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless a portion of the variable consideration related to the contract is allocated entirely to a performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. 5. Recognize revenue when or as the Company satisfies a performance obligation The Company generally satisfies performance obligations at a point in time, once the customer has obtained the legal title to the items purchased or service provided. For systems sold to rehabilitation facilities, the Company includes training and considers the elements in the arrangement to be a single performance obligation. In accordance with ASC 606, the Company has concluded that the training is essential to the functionality of the Company’s systems. Therefore, the Company recognizes revenue for the system and training only after delivery in accordance with the agreement delivery terms to the customer and after the training has been completed. For sales of Personal systems to end users, and for sales of Personal or Rehabilitation systems to third party distributors, the Company does not provide training to the end user as this training is completed by the Rehabilitation centers or by the distributor that have previously completed the ReWalk Training program. Therefore, the Company recognizes revenue in such sales upon delivery. Revenue is recognized based on the transaction price at the time the related performance obligation is satisfied by transferring a promised product or service to a customer. The Company generally does not grant a right of return for its products. There have been isolated cases in which the Company experienced a return of its products. Therefore, the Company records reductions to revenue for expected future product returns based on the Company’s historical experience. Disaggregation of Revenues (in thousands) Year Ended December 31, 2020 2019 2018 Units placed $ 3,620 $ 4,385 $ 6,237 Spare parts and warranties 773 488 308 Total Revenues $ 4,393 $ 4,873 $ 6,545 Units placed ReWalk Personal and ReWalk Rehabilitation are units for spinal cord injuries (“SCI Products”). SCI Products are currently designed for everyday use by paraplegic individuals at home and in their communities, and are custom fitted for each user, as well as for use by paraplegia patients in the clinical rehabilitation environment, where they provide individuals access to valuable exercise and therapy. ReWalk Rehabilitation current design is dated and will not be produced in the future. ReStore is a powered, lightweight soft exo-suit intended for use in the rehabilitation of individuals with lower limb disability due to stroke in the clinical rehabilitation environment. MyoCycle which uses Functional Electrical Stimulation (“FES”) technology and MediTouch tutor movement biofeedback devices (“Distributed Products”). The Company markets the Distributed Products in the United States for use at home or in clinic. Units placed includes revenue from sales of SCI Products, ReStore and Distributed Products. For units placed, the Company recognizes revenues when it transfers control and title has passed to the customer. Each unit placed is considered an independent, unbundled performance obligation. The Company also offers a rent-to-purchase model in which the Company recognizes revenue ratably according to the agreed rental monthly fee. Spare parts and warranties Spare parts are sold to private individuals, rehabilitation facilities and distributors. Revenue is recognized when the Company satisfies a performance obligation by transferring control over promised goods or services to the customer. Each part sold is considered an independent, unbundled performance obligation. Warranties are classified as either assurance type or service type warranty. A warranty is considered an assurance type warranty if it provides the consumer with assurance that the product will function as intended for a limited period of time. In the beginning of 2018, the Company updated its service policy for SCI Products to include a five- year warranty compared to a period of two years that were included in the past for parts and services. The first two years are considered as assurance type warranty and the additional period is considered an extended service arrangement, which is a service type warranty. An assurance type warranty is not accounted for as separate performance obligations under the revenue model. A service type warranty is either sold with a unit or separately for units for which the warranty has expired. Revenue is then recognized ratably over the life of the warranty. The ReStore device is offered with a two-year warranty which is considered as assurance type warranty. The Distributed Products are offered with assurance type warranty ranging between one year to ten years depending on the specific product and part. Contract balances (in thousands) December 31, December 31, 2020 2019 Trade receivable, net (1) $ 684 $ 794 Deferred revenues (1) (2) $ 1,108 $ 844 (1) Balance presented net of unrecognized revenues that were not yet collected. (2) $330 thousand of December 31, 2019 deferred revenues balance were recognized as revenues during the year ended December 31, 2020. Typical timing of payment Deferred revenue is comprised mainly of unearned revenue related to service type warranty but also includes other offerings for which the Company has been paid in advance and earns revenue when the Company transfers control of the product or service. The Company’s unfilled performance obligations as of December 31, 2020 and the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $1,108 thousand, which is fulfilled over one to five years.
Accounting for Share-Based Compensation	k. Accounting for Share-Based Compensation: The Company accounts for share-based compensation in accordance with ASC No. 718, “Compensation-Stock Compensation” (“ASC No. 718”). ASC No. 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an Option-Pricing Model (“OPM”). The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company’s consolidated statements of operations. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line method over the requisite service period of each of the awards. Effective as of January 1, 2017, the Company adopted Accounting Standards Update 2016-09, “Compensation-Stock Compensation (Topic 718)” (“ASU 2016-09”) on a modified, retrospective basis. ASU 2016-09 permits entities to make an accounting policy election related to how forfeitures will impact the recognition of compensation cost for stock-based compensation: to estimate the total number of awards for which the requisite service period will not be rendered or to account for forfeitures as they occur. Upon adoption of ASU 2016-09, the Company elected to change its accounting policy to account for forfeitures as they occur. The change was applied on a modified, retrospective basis with a cumulative-effect adjustment to retained earnings of $11 thousand (which increased the accumulated deficit) as of January 1, 2017. ASU 2016-09 also eliminates the requirement that excess tax benefits be realized as a reduction in current taxes payable before the associated tax benefit can be recognized as an increase in paid in capital. The implementation resulted with no cumulative-effect adjustment to retained earnings as of January 1, 2017. Additionally, ASU 2016-09 addresses the presentation of excess tax benefits and employee taxes paid on the statement of cash flows. The Company is now required to present excess tax benefits as an operating activity on the statement of cash flows rather than as a financing activity. The Company adopted this change prospectively. In June 2018, the FASB issued ASU No. 2018-07 Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 was issued to simplify several aspects of the accounting for nonemployee share-based payment transactions resulting from expanding the scope of Topic 718, "Compensation – Stock Compensation", to include share-based payment transactions for acquiring goods and services from nonemployees. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. As a result of ASU 2018-07, grants awarded to non-employees are accounted for under ASC 718. The Company adopted ASU 2018-07 as of January 1, 2019. The adoption did not have a material impact on the consolidated financial statements. The Company selected the Black-Scholes-Merton option pricing model as the most appropriate fair value method for its share-option awards. The option-pricing model requires a number of assumptions, of which the most significant are the fair market value of the underlying ordinary share, expected share price volatility and the expected option term. Expected volatility was calculated based upon certain peer companies that the Company considered to be comparable. The expected option term represents the period of time that options granted are expected to be outstanding. The expected option term is determined based on the simplified method in accordance with Staff Accounting Bulletin No. 110, as adequate historical experience is not available to provide a reasonable estimate. The simplified method will continue to apply until enough historical experience is available to provide a reasonable estimate of the expected term. 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. Following the IPO in September 2014, the fair value of ordinary shares is observable as they are publicly traded. The fair value of Restricted Stock Units (RSUs) granted is determined based on the price of the Company’s ordinary shares on the date of grant. The fair value for options granted in 2019, 2018 is estimated at the date of grant using a Black-Scholes-Merton option pricing model with the following assumptions: Year Ended December 31, 2019 2018 Expected volatility 57.5 % 57% - 61 % Risk-free rate 2.22 % 2.74% - 2.83 % Dividend yield — % — % Expected term (in years) 6.11 6.11 Share price $ 5.37 $ 25.5 - $28.75 There were no options granted during the twelve months ended December 31, 2020. The Company accounts for options granted to consultants and other service providers under ASC No. 718. The fair value of these options was estimated using a Black-Scholes-Merton option-pricing model. The non-cash compensation expenses related to employees and non- employees for the years ended December 31, 2020, 2019 and 2018 amounted to $749 thousand, $1,108 thousand, and $2,766 thousand, respectively.
Warrants to Acquire Ordinary Shares	l. Warrants to Acquire Ordinary Shares: D uring the twelve-month ended 31, 2020, and 2019, respectively, the Company issued warrants to acquire up to f for additional information.
Research and Development Costs	m. Research and Development Costs: Research and development costs are charged to the consolidated statement of operations as incurred and are presented net of the amount of any grants the company receive for research and development in the period in which the grant was received.
Income Taxes	n. Income Taxes The Company accounts for income taxes in accordance with ASC No. 740, “Income Taxes” (“ASC No. 740”), using the liability method whereby deferred tax assets and liability account balances are determined based on the differences between financial reporting and the tax basis for assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to the amounts that are more likely-than-not to be realized. ASC No. 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company accrues interest and penalties related to unrecognized tax benefits in its taxes on income. As of December 31, 2020, and 2019, the Company did not identify any significant uncertain tax positions.
Warranty	o. Warranty: The Company provided a two-year standard warranty for its products. In the beginning of 2018, we updated our service policy for new devices sold to include five-year warranties. The Company determined that the first two years of warranty is an assurance-type warranty and records a provision for the estimated cost to repair or replace products under warranty at the time of sale. Factors that affect the Company’s warranty reserve include the number of units sold, historical and anticipated rates of warranty repairs and the cost per repair. US Dollars Balance at December 31, 2019 $ 227 Provision 125 Usage (212 ) Balance at December 31, 2020 140
Concentrations of Credit Risks	p. Concentrations of Credit Risks: Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash, cash equivalents and trade receivables. The Company’s cash and cash equivalents are deposited in major banks in Israel, the United States and Germany. Such deposits in the United States may be in excess of insured limits and are not insured in other jurisdictions. The Company maintains cash and cash equivalents with diverse financial institutions and monitors the amount of credit exposure to each financial institution. Concentration of credit risk with respect to trade receivable is primarily limited to a customer to which the Company makes substantial sales. December 31, 2020 2019 Customer A 15 % * ) Customer B 15 % * ) Customer C 15 % * ) Customer D 14 % * ) Customer E 12 % 12 % Customer F 11 % * ) Customer G * ) 14 % Customer H * ) 13 % Customer I * ) 13 % Customer J * ) 12 % Customer K * ) 12 % Customer L * ) 12 % *) Less than 10% The Company’s trade receivables are geographically diversified and derived primarily from sales to customers in various countries, mainly in the United States and Europe. Concentration of credit risk with respect to trade receivables is limited by credit limits, ongoing credit evaluation and account monitoring procedures. The Company performs ongoing credit evaluations of its distributors based upon a specific review of all significant outstanding invoices. The Company writes off receivables when they are deemed uncollectible and having exhausted all collection efforts. As of December 31, 2020, and 2019 trade receivables are presented net of $102 thousand and $31 thousand allowance for doubtful accounts, respectively, and net of sales return reserve of $0 thousand and $86 thousand, respectively.
Accrued Severance Pay	q. Accrued Severance Pay: Pursuant to Israel’s Severance Pay Law, Israeli employees are entitled to severance pay equal to one month’s salary for each year of employment, or a portion thereof. All of the employees of the RRL elected to be included under section 14 of the Severance Pay Law, 1963 (“section 14”). According to this section, these employees are entitled only to monthly deposits, at a rate of 8.33% of their monthly salary, made in their name with insurance companies. Payments in accordance with section 14 release the Company from any future severance payments (under the above Israeli Severance Pay Law) in respect of those employees; therefore, related assets and liabilities are not presented in the balance sheet. Total Company expenses related to severance pay amounted to $125 thousand, $156 thousand and $169 thousand for the years ended December 31, 2020, 2019 and 2018, respectively.
Fair Value Measurements	r. Fair Value Measurements: Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs when determining fair value. If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument will be categorized based upon the lowest level of input that is significant to the fair value calculation. The three-tiers are defined as follows: ● Level 1. ● Level 2. ● Level 3. The carrying amounts of cash and cash equivalents, short term deposits, trade receivables and trade payables approximate their fair value due to the short-term maturity of such instruments.
Basic and Diluted Net Loss Per Share	s. Basic and Diluted Net Loss Per Share: Basic net loss per share is computed by dividing the net loss by the weighted-average number of shares of ordinary shares outstanding during the period. Diluted net loss per share is computed by giving effect to all potential shares of ordinary shares, including stock options, convertible preferred share warrants, to the extent dilutive, all in accordance with ASC No. 260, “Earning Per Share”. The following table sets forth the computation of the Company’s basic and diluted net loss per ordinary share (in thousands, except share and per share data): Year ended December 31, 2020 2019 2018 Net loss $ (12,976 ) $ (15,551 ) $ (21,675 ) Net loss attributable to ordinary shares (12,976 ) (15,551 ) (21,675 ) Shares used in computing net loss per ordinary shares, basic and diluted 15,764,980 5,763,317 1,472,499 Net loss per ordinary share, basic and diluted $ (0.82 ) $ (2.70 ) $ (14.72 ) Basic and diluted net loss per share was the same for each period presented as the inclusion of all potential shares of ordinary shares and warrants outstanding would have been anti-dilutive.
Contingent liabilities	t. Contingent liabilities The Company accounts for its contingent liabilities in accordance with ASC No. 450, “Contingencies”. A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. See note 7e for further information.
Government grants	u. Government grants Government grants received by the Company relating to categories of operating expenditures are credited to the consolidated statements of operations during the period in which the expenditure to which they relate is charged. Royalty and non-royalty-bearing grants from the Israel Innovation Authority, or the IIA, (formerly known as the Israeli Office of the Chief Scientist), from the Israel-U.S. Binational Industrial Research and Development Foundation (“BIRD”) and from the Israeli Fund for Promoting Overseas Marketing for funding certain approved research and development projects and sales and marketing activities are recognized at the time when the Company is entitled to such grants, on the basis of the related costs incurred, and are included as a deduction from research and development or sales and marketing expenses (see Note 7c). No royalty-bearing grants were recorded for the years ended December 31, 2020, and December 31, 2019, the Company received royalty-bearing grants in the amount of $198 thousand for the year ended December 31, 2018, as part of the research and development expenses. Total Company expenses related to royalties amounted to $46 thousand, $15 thousand for the years ended December 31, 2020, 2019, respectively, no royalty expenses were recorded for the year ended December 31, 2018.
New Accounting Pronouncements	v. New Accounting Pronouncements Recently Implemented Accounting Pronouncements i. Leases: In February 2016, the FASB issued Accounting Standard Update, or ASU, No. 2016-02, Leases (Topic 842), to enhance the transparency and comparability of financial reporting related to leasing arrangements. The Company adopted the standard effective January 1, 2019. At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present. Operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of lease payments over the expected lease term. The interest rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes its incremental borrowing rate, which is the rate incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Prior to the Company’s adoption of ASU 2016-02, when its lease agreements contained rent payment relief and rent escalation clauses, the Company recorded a deferred rent asset or liability equal to the difference between the rent expense and the future minimum lease payments due. Operating leases are recognized on the balance sheet as right-of-use assets, current maturities of operating leases and noncurrent operating lease liabilities. The Company used the modified retrospective transition method, under which the Company applied the standard as a cumulative effect adjustment to each lease that had commenced as of the beginning of January 1, 2019 and did not apply the standard to comparative historical periods. In addition, the Company elected to apply the package of practical expedients permitted under the transition guidance, which among other things, allowed the Company to carry forward the historical lease classification. The Company has elected, as of the adoption date, not to reassess whether expired or existing contracts contain leases under the new definition of a lease, not to reassess the lease classification for expired or existing leases, and not to reassess whether previously capitalized initial direct costs would qualify for capitalization under ASC 842. Leases with an initial term of 12 months or less are not recorded on the balance sheet. The Company recognizes the lease expense for such leases on a straight-line basis in the statement of operations over the lease term. As a result, the Company no longer recognizes deferred rent on the balance sheet. The Company has elected to apply the practical expedient and combine lease and non-lease components. Upon adoption of this standard on January 1, 2019, the Company recorded right–of–use assets and corresponding lease liabilities of $2,099 thousand and $2,249 thousand , respectively. As of December 31, 2020, the right–of–use assets and corresponding lease liabilities in the Company’s consolidated balance sheets were $1,349 thousand and $1,583 thousand, respectively. The adoption of this standard did not have a material impact on the Company’s consolidated statements of operations or cash flows. See also note 7b - Lease commitment. Recent Accounting Pronouncements Not Yet Adopted i. Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In August 2020, the FASB issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (ASU 2020-06), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts in an entity’s own equity. Among other changes, ASU 2020-06 removes from GAAP the liability and equity separation model for convertible instruments with a cash conversion feature and a beneficial conversion feature, and as a result, after adoption, entities will no longer separately present in equity an embedded conversion feature for such debt. Similarly, the embedded conversion feature will no longer be amortized into income as interest expense over the life of the instrument. Instead, entities will account for a convertible debt instrument wholly as debt unless (1) a convertible instrument contains features that require bifurcation as a derivative under ASC Topic 815, Derivatives and Hedging, or (2) a convertible debt instrument was issued at a substantial premium. Additionally, ASU 2020-06 requires the application of the if-converted method to calculate the impact of convertible instruments on diluted earnings per share (EPS). ASU 2020-06 is effective for fiscal years beginning after December 15, 2021, with early adoption permitted for fiscal years beginning after December 15, 2020 and can be adopted on either a fully retrospective or modified retrospective basis. The adoption of this standard is not expected to result in a material impact to the Company’s financial statements. ii. Financial Instruments In June 2016, FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 amends the impairment model to utilize an expected loss methodology in place of the currently used incurred loss methodology, which will result in the more timely recognition of losses. Topic 326 was adopted by the Company on January 1, 2020. The adoption did not have a material impact on the Company’s consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of property and equipment estimated useful lives	Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following annual rates: % Computer equipment 20-33 (mainly 33) Office furniture and equipment 6 - 10 (mainly 10) Machinery and laboratory equipment 15 Field service units 50 Leasehold improvements Over the shorter of the lease
Schedule of disaggregation of revenues	Year Ended December 31, 2020 2019 2018 Units placed $ 3,620 $ 4,385 $ 6,237 Spare parts and warranties 773 488 308 Total Revenues $ 4,393 $ 4,873 $ 6,545
Schedule of trade receivables and short and long term deferred revenues	December 31, December 31, 2020 2019 Trade receivable, net (1) $ 684 $ 794 Deferred revenues (1) (2) $ 1,108 $ 844 (1) Balance presented net of unrecognized revenues that were not yet collected. (2) $330 thousand of December 31, 2019 deferred revenues balance were recognized as revenues during the year ended December 31, 2020.
Schedule of Black-Scholes-Merton option pricing model assumptions	The fair value for options granted in 2019, 2018 is estimated at the date of grant using a Black-Scholes-Merton option pricing model with the following assumptions: Year Ended December 31, 2019 2018 Expected volatility 57.5 % 57% - 61 % Risk-free rate 2.22 % 2.74% - 2.83 % Dividend yield — % — % Expected term (in years) 6.11 6.11 Share price $ 5.37 $ 25.5 - $28.75
Schedule of product warranty liability	US Dollars Balance at December 31, 2019 $ 227 Provision 125 Usage (212 ) Balance at December 31, 2020 140
Schedule of concentration of credit risk	Concentration of credit risk with respect to trade receivable is primarily limited to a customer to which the Company makes substantial sales. December 31, 2020 2019 Customer A 15 % * ) Customer B 15 % * ) Customer C 15 % * ) Customer D 14 % * ) Customer E 12 % 12 % Customer F 11 % * ) Customer G * ) 14 % Customer H * ) 13 % Customer I * ) 13 % Customer J * ) 12 % Customer K * ) 12 % Customer L * ) 12 % *) Less than 10%
Schedule of basic and diluted net loss per ordinary share	The following table sets forth the computation of the Company’s basic and diluted net loss per ordinary share (in thousands, except share and per share data): Year ended December 31, 2020 2019 2018 Net loss $ (12,976 ) $ (15,551 ) $ (21,675 ) Net loss attributable to ordinary shares (12,976 ) (15,551 ) (21,675 ) Shares used in computing net loss per ordinary shares, basic and diluted 15,764,980 5,763,317 1,472,499 Net loss per ordinary share, basic and diluted $ (0.82 ) $ (2.70 ) $ (14.72 )

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of prepaid expenses and other current assets	The components of prepaid expenses and other current assets are as follows (in thousands): December 31, 2020 2019 Government institutions $ 87 $ 175 Prepaid expenses 311 318 Advances to vendors 241 246 Other assets 33 164 $ 672 $ 903

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of inventories	The components of inventories are as follows (in thousands): December 31, 2020 2019 Finished products $ 2,764 $ 2,394 Raw materials 778 729 $ 3,542 $ 3,123

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of components of Property and Equipment, Net	The components of property and equipment, net are as follows (in thousands): December 31, 2020 2019 Cost: Computer equipment $ 725 $ 723 Office furniture and equipment 298 293 Machinery and laboratory equipment 612 604 Field service units 1,626 1,420 Leasehold improvements 333 333 $ 3,594 $ 3,373 December 31, 2020 2019 Accumulated depreciation 3,157 2,872 Property and equipment, net $ 437 $ 501

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum lease commitments	The Company’s future lease payments for its facilities and cars, which are presented as current maturities of operating leases and non-current operating leases liabilities on the Company’s consolidated balance sheets as of December 31, 2020 are as follows (in thousands): 2021 $ 710 2022 676 2023 491 Total lease payments 1,877 Less: imputed interest (294 ) Present value of future lease payments 1,583 Less: current maturities of operating leases (660 ) Non-current operating leases $ 923 Weighted-average remaining lease term (in years) 2.69 Weighted-average discount rate 12.6 %

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of employee and non-employee shares options activity	A summary of employee and non-employee shares options activity during the fiscal year ended 2020 is as follows: Number Average exercise price Average remaining contractual life (years) Aggregate intrinsic value (in thousands) Options outstanding at the beginning of the year 74,713 $ 41.6 6.34 $ 135 Granted — — — — Exercised — — — — Forfeited (5,107 ) 91.59 — — Options outstanding at the end of the year 69,606 $ 37.9 5.59 $ — Options exercisable at the end of the year 52,997 $ 43.76 4.94 $ —
Schedule of employee and non-employee RSUs activity	A summary of employee and non-employee RSUs activity during the fiscal year ended 2020 is as follows: Number of shares underlying outstanding RSUs Weighted- average grant date fair value Unvested RSUs at the beginning of the year 62,378 44.61 Granted 1,266,185 1.44 Vested (63,111 ) 7.83 Forfeited (14,141 ) 6.05 Unvested RSUs at the end of the year 1,251,311 3.20
Schedule of options and RSUs outstanding	The number of options and RSUs outstanding as of December 31, 2020 is set forth below, with options separated by range of exercise price: Range of exercise price Options and RSUs Weighted average remaining contractual life (years) (1) Options Exercisable as of December 31, Weighted average remaining contractual life (years) (1) RSUs only 1,251,311 — — — $5.37 12,425 8.24 5,435 8.24 $20.42- $33.75 36,292 5.26 27,598 4.60 $37.14-$38.75 9,992 2.99 9,992 2.99 $50-$52.5 8,231 6.43 7,306 6.44 $182.5-$524.25 2,666 4.84 2,666 4.84 1,320,917 5.59 52,997 4.94 (1) Calculation of weighted average remaining contractual term does not include the RSUs that were granted, which have an indefinite contractual term.
Schedule of non-cash share-based compensation expense	The Company recognized non-cash share-based compensation expense in the consolidated statements of operations as follows (in thousands): Year Ended December 31, 2020 2019 2018 Cost of revenues $ 8 $ 13 $ 16 Research and development, net 136 204 435 Sales and marketing, net 163 166 467 General and administrative 442 725 1,848 Total $ 749 $ 1,108 $ 2,766
Schedule of warrants outstanding and exercisable	The following table summarizes information about warrants outstanding and exercisable as of December 31, 2020: Issuance date Warrants Exercise price per warrant Warrants outstanding and exercisable Contractual (number) (number) December 31, 2015 (1) 4,771 $ 7.500 4,771 See footnote (1) November 1, 2016 (2) 97,496 $ 118.750 97,496 November 1, 2021 December 28, 2016 (3) 1,908 $ 7.500 1,908 See footnote (1) November 20, 2018 (4) 126,839 $ 7.500 126,839 November 20, 2023 November 20, 2018 (5) 106,680 $ 9.375 106,680 November 15, 2023 February 25, 2019 (6) 45,600 $ 7.187 45,600 February 21, 2024 April 5, 2019 (7) 408,457 $ 5.140 408,457 October 7, 2024 April 5, 2019 (8) 49,015 $ 6.503 49,015 April 3, 2024 June 5, 2019 and June 6, 2019 (9) 1,464,665 $ 7.500 1,464,665 June 5, 2024 June 5, 2019 (10) 87,880 $ 9.375 87,880 June 5, 2024 June 12, 2019 (11) 416,667 $ 6.000 416,667 December 12, 2024 June 10, 2019 (12) 50,000 $ 7.500 50,000 June 10, 2024 February 10, 2020 (13) 3,768,500 $ 1.250 4,343,500 February 10, 2025 February 10, 2020 (14) 336,000 $ 1.5625 336,000 February 10, 2025 July 6, 2020 (15) 2,469,139 $ 1.76 2,469,139 July 2, 2025 July 6, 2020 (16) 296,297 2.2781 296,297 July 2, 2025 December 3, 2020 (17) 4,184,832 1.34 4,184,832 June 8, 2026 December 3, 2020 (18) 334,787 1.7922 334,787 June 8, 2026 14,249,533 14,249,533 (1) Represents warrants for ordinary shares issuable upon an exercise price of $7.5 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited, or Kreos, in connection with a loan made by Kreos to us and are currently exercisable (in whole or in part) until the earlier of (i) December 30, 2025 or (ii) immediately prior to the consummation of a merger, consolidation, or reorganization of us with or into, or the sale or license of all or substantially all the assets or shares of us to, any other entity or person, other than a wholly-owned subsidiary of us, excluding any transaction in which the Company’s shareholders prior to the transaction will hold more than 50% of the voting and economic rights of the surviving entity after the transaction. None of these warrants had been exercised as of December 31, 2020. (2) Represents warrants issued as part of the Company’s follow-on offering in November 2016. At any time, the board of directors may reduce the exercise price of the warrants to any amount and for any period of time it deems appropriate. (3) Represents common warrants that were issued as part of the $8.0 million drawdown under the Loan Agreement which occurred on December 28, 2016. See footnote 1 for exercisability terms. (4) Represents common warrants that were issued as part of the Company’s follow-on offering in November 2018. As of September 30, 2019, warrants to purchase an aggregate 1,651,537 ordinary shares had been exercised. (5) Represents common warrants that were issued to the underwriters as compensation for their role in the Company’s follow-on offering in November 2018. (6) Represents warrants that were issued to the exclusive placement agent as compensation for its role in the Company’s follow-on offering in February 2019. (7) Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in April 2019. (8) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s April 2019 registered direct offering. (9) Represents warrants that were issued to certain institutional investors in a warrant exercise agreement on June 5, 2019 and June 6, 2019, respectively. (10) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 warrant exercise agreement and concurrent private placement of warrants. (11) Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019. (12) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s June 2019 registered direct offering and concurrent private placement of warrants. (13) Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s best efforts offering of ordinary shares in February 2020. (14) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. (15) Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in July 2020 (16) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s July 2020 registered direct offering. (17) Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in December 2020 (18) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of loss before taxes on income	Income (loss) before taxes on income is comprised as follows (in thousands): Year Ended December 31, 2020 2019 2018 Domestic $ (12,992 ) $ (15,599 ) $ (21,784 ) Foreign 67 55 104 $ (12,925 ) $ (15,544 ) $ (21,680 )
Schedule of taxes on income	Taxes on income are comprised as follows (in thousands): Year Ended December 31, 2020 2019 2018 Current $ 95 $ 64 $ 102 Deferred (44 ) (57 ) (107 ) $ 51 $ 7 $ (5 ) Year Ended December 31, 2020 2019 2018 Domestic $ — $ — $ — Foreign 51 7 (5 ) $ 51 $ 7 $ (5 )
Schedule of deferred income taxes	December 31, 2020 2019 Deferred tax assets: Carry forward tax losses $ 41,941 $ 35,051 Research and development carry forward expenses-temporary differences 946 1,294 Accrual and reserves 341 290 Lease liabilities 390 433 Total deferred tax assets 43,618 37,068 Deferred tax liabilities: Right-of-use asset (390 ) (433 ) Net deferred tax assets 43,228 36,635 Valuation allowance (42,941 ) (36,392 ) Net deferred tax assets $ 287 $ 243
Schedule of net changes in total valuation allowance	The net changes in the total valuation allowance for each of the years ended December 31, 2020, 2019 and 2018, are comprised as follows (in thousands): Year Ended December 31, 2020 2019 2018 Balance at beginning of year $ (36,392 ) $ (29,655 ) $ (26,311 ) Changes due to amendments to tax laws and exchange rate differences (2,929 ) (2,055 ) 1,393 Adjustment previous year loss — (735 ) — Additions during the year (3,620 ) (3,947 ) (4,737 ) Balance at end of year $ (42,941 ) $ (36,392 ) $ (29,655 )
Schedule of reconciliation between the theoretical tax expense and the actual tax expense (benefit)	A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company, and the actual tax expense (benefit) as reported in the consolidated statements of operations is as follows (in thousands): Year Ended December 31, 2020 2019 2018 Loss before taxes, as reported in the consolidated statements of operations $ (12,925 ) $ (15,544 ) $ (21,680 ) Statutory tax rate 23.0 % 23.0 % 23.0 % Theoretical tax benefits on the above amount at the Israeli statutory tax rate $ (2,973 ) $ (3,575 ) $ (4,986 ) Income tax at rate other than the Israeli statutory tax rate 3 (1 ) 5 Non-deductible expenses including equity-based compensation expenses and other 185 255 631 Operating losses and other temporary differences for which valuation allowance was provided 3,620 3,947 4,737 Permanent differences (706 ) (651 ) (427 ) Other (78 ) 32 35 Actual tax expense $ 51 $ 7 $ (5 )

FINANCIAL EXPENSES, NET (Tables

FINANCIAL EXPENSES, NET (Tables)	12 Months Ended
	Dec. 31, 2020
Other Income and Expenses [Abstract]
Schedule of financial expenses, net	The components of financial expenses, net were as follows (in thousands): Year Ended December 31, 2020 2019 2018 Foreign currency transactions and other $ (9 ) $ (34 ) $ 42 Financial expenses related to loan agreement with Kreos 907 1,499 2,398 Bank commissions 23 31 26 $ 921 $ 1,496 $ 2,466

GEOGRAPHIC INFORMATION AND MA_2

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of revenues within geographic areas	The following is a summary of revenues within geographic areas (in thousands): Year Ended December 31, 2020 2019 2018 Revenues based on customer’s location: Israel $ — $ 2 $ — United States 1,746 2,003 3,558 Europe 2,631 2,832 2,807 Asia-Pacific 8 36 22 Latin America 6 — 58 Africa 2 — 100 Total revenues $ 4,393 $ 4,873 $ 6,545
Schedule of long-lived assets by geographic region	December 31, 2020 2019 Long-lived assets by geographic region: Israel $ 145 $ 179 United States 249 244 Germany 43 78 $ 437 $ 501 (*) Long-lived assets are comprised of property and equipment, net.
Schedule of major customer data as a percentage of total revenues	Major customer data as a percentage of total revenues: Year Ended December 31, 2020 2019 2018 Customer A 10.0 % 15.0 % 38.0 %

GENERAL (Details)

GENERAL (Details) - USD ($) $ in Thousands	Jan. 02, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
General (Textual)
Accumulated deficit		$ (181,445)	$ (168,469)
Negative cash flow from operations		(12,589)	(14,815)	$ (14,774)
Net loss		(12,976)	(15,551)	$ (21,675)
Cash and cash equivalents		$ 20,350	$ 16,253
Subsequent Event [Member]
General (Textual)
Proceeds from warrants exercise	$ 13,200

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2020
Leasehold improvements [Member]
Property and equipment estimated useful lives	Over the shorter of the lease term or estimated useful life
Machinery and laboratory equipment [Member]
Property and equipment estimated useful lives	15%
Field service units [Member]
Property and equipment estimated useful lives	50%
Minimum [Member] | Computer equipment [Member]
Property and equipment estimated useful lives	20%
Minimum [Member] | Office furniture and equipment [Member]
Property and equipment estimated useful lives	6%
Maximum [Member] | Computer equipment [Member]
Property and equipment estimated useful lives	33%
Maximum [Member] | Office furniture and equipment [Member]
Property and equipment estimated useful lives	10%

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Total Revenues	$ 4,393	$ 4,873	$ 6,545
Units Placed [Member]
Total Revenues	3,620	4,385	6,237
Spare parts and warranties [Member]
Total Revenues	$ 773	$ 488	$ 308

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Trade receivable, net (1)	[1]	$ 684	$ 794
Deferred revenues (1) (2)	[1],[2]	$ 1,108	$ 844
[1]	Balance presented net of unrecognized revenues that were not yet collected.
[2]	$330 thousand of December 31, 2019 deferred revenues balance were recognized as revenues during the year ended December 31, 2020.

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES (Details 3) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility		57.50%
Risk-free rate		2.22%
Dividend yield
Expected term (in years)	0 years	6 years 1 month 9 days	6 years 1 month 9 days
Share price		$ 5.37
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility			57.00%
Risk-free rate			2.74%
Share price			$ 25.5
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility			61.00%
Risk-free rate			2.83%
Share price			$ 28.75

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES (Details 4) - shares	Dec. 31, 2020	Dec. 31, 2019
Significant Accounting Policies
Warrants to acquire common stock	11,389,555	2,522,284

SIGNIFICANT ACCOUNTING POLICI_9

SIGNIFICANT ACCOUNTING POLICIES (Details 5) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Warranty provision:
Balance at December 31, 2019	$ 227
Provision	125
Usage	(212)
Balance at December 31, 2020	$ 140

SIGNIFICANT ACCOUNTING POLIC_10

SIGNIFICANT ACCOUNTING POLICIES (Details 6)		12 Months Ended
		Dec. 31, 2020		Dec. 31, 2019
Customer A [Member]
Concentration of credit risk		15.00%			[1]
Customer B [Member]
Concentration of credit risk		15.00%			[1]
Customer C [Member]
Concentration of credit risk		15.00%			[1]
Customer D [Member]
Concentration of credit risk		14.00%			[1]
Customer E [Member]
Concentration of credit risk		12.00%		12.00%	[1]
Customer F [Member]
Concentration of credit risk		11.00%			[1]
Customer G [Member]
Concentration of credit risk			[1]	14.00%
Customer H [Member]
Concentration of credit risk	[1]			13.00%
Customer I [Member]
Concentration of credit risk	[1]			13.00%
Customer J [Member]
Concentration of credit risk	[1]			12.00%
Customer K [Member]
Concentration of credit risk	[1]			12.00%
Customer L [Member]
Concentration of credit risk	[1]			12.00%
[1]	Less than 10%

SIGNIFICANT ACCOUNTING POLIC_11

SIGNIFICANT ACCOUNTING POLICIES (Details 7) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Net loss	$ (12,976)	$ (15,551)	$ (21,675)
Net loss attributable to ordinary shares	$ (12,976)	$ (15,551)	$ (21,675)
Shares used in computing net loss per ordinary shares, basic and diluted	15,764,980	5,763,317	1,472,499
Net loss per ordinary share, basic and diluted	$ (0.82)	$ (2.70)	$ (14.72)

SIGNIFICANT ACCOUNTING POLIC_12

SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2016
Significant Accounting Policies (Textual)
Wrote off inventory amount	$ 215	$ 64	$ 562
Impairment losses
Allowance for doubtful accounts	102	31
Net of sales return reserve	0	86
Deferred revenue recognized	$ 330
Revenue recognition description	The estimated revenue expected to be recognized in the future related to the service type warranty amounts to $1,108 thousand, which is fulfilled over one to five years.
Non-cash compensation expenses	$ 749	1,108	2,766
Maximum percentage of likely to be realized upon ultimate settlement	50%
Percentage of monthly deposit by employees	8.33%
Severance pay expense	$ 125	156	169
Royalty-bearing grants expenses			198
Royalty expenses	$ 46	$ 15
Lease, description	Upon adoption of this standard on January 1, 2019, the Company recorded right–of–use assets and corresponding lease liabilities of $2,099 thousand and $2,249 thousand, respectively. As of December 31, 2020, the right–of–use assets and corresponding lease liabilities in the Company’s consolidated balance sheets were $1,349 thousand and $1,583 thousand, respectively.
YEC [Member]
Significant Accounting Policies (Textual)
Impairment losses
Related party receivables as a percent of trade receivables, net	0.00%	0.00%
Revenues from related party	$ 0	$ 41	13
Accounting Standards Update 2016-09 [Member]
Significant Accounting Policies (Textual)
Cumulative-effect adjustment to retained earnings/accumulated deficit				$ 11
Employees and non- employees [Member]
Significant Accounting Policies (Textual)
Non-cash compensation expenses	$ 749	$ 1,108	$ 2,766
ReStore product [Member]
Significant Accounting Policies (Textual)
Service policy	2 years
SCI Products [Member]
Significant Accounting Policies (Textual)
Service policy	5 years

PREPAID EXPENSES AND OTHER CU_3

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Government institutions	$ 87	$ 175
Prepaid expenses	311	318
Advances to vendors	241	246
Other assets	33	164
Prepaid expenses and other current assets	$ 672	$ 903

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Finished products	$ 2,764	$ 2,394
Raw materials	778	729
Inventories	$ 3,542	$ 3,123

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,594	$ 3,373
Accumulated depreciation	3,157	2,872
Property and equipment, net	437	501
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	725	723
Office furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	298	293
Machinery and laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	612	604
Field service units [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,626	1,420
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 333	$ 333

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Property and Equipment, Net (Textual)
Depreciation expenses	$ 285	$ 321	$ 463

LOAN AGREEMENT WITH KREOS AND_2

LOAN AGREEMENT WITH KREOS AND RELATED WARRANT TO PURCHASE ORDINARY SHARES (Details) - USD ($) $ / shares in Units, $ in Thousands		Jan. 04, 2016	Dec. 30, 2015	Nov. 20, 2018	Jun. 30, 2017	Dec. 31, 2020	Dec. 31, 2019	Jun. 06, 2019	Jun. 09, 2017	Dec. 28, 2016
Debt Instrument [Line Items]
Proceeds from long term loan	[1]					$ 392
Warrant to purchase ordinary shares						11,389,555	2,522,284
Second Amendment [Member]
Debt Instrument [Line Items]
Warrant exercise price				$ 7.5
Repayments				$ 3,600
Units issued				192,000
Second Amendment [Member] | Pre-Funded [Member]
Debt Instrument [Line Items]
Units issued				288,000
Secured Debt [Member]
Debt Instrument [Line Items]
Face amount			$ 20,000
Proceeds from long term loan		$ 20,000
Loan term			24 months		36 months
Annual interest rate			10.75%
Required proceeds from issuance of common stock required for repayment period to be extended					$ 20,000
Interest expense						$ 907
Warrant to purchase ordinary shares		4,771						480,000		6,679
Warrant exercise price		$ 241						$ 7.50
Secured Debt [Member] | First Amendment [Member]
Debt Instrument [Line Items]
Portion of principal subject to repayment extension									$ 3,000
[1]	See note 10.

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
2021	$ 710
2022	676
2023	491
Total lease payments	1,877
Less: imputed interest	(294)
Present value of future lease payments	1,583
Less: current maturities of operating leases	(660)	$ (637)
Non-current operating leases	$ 923	$ 1,315
Weighted-average remaining lease term (in years)	2 years 8 months 9 days
Weighted-average discount rate	12.60%

COMMITMENTS AND CONTINGENT LI_4

COMMITMENTS AND CONTINGENT LIABILITIES (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Commitments and Contingent Liabilities (Textual)
Non-cancelable outstanding obligations	$ 700
Maximum penalties payable on early release of agreement	26
Royalties expenses	$ 46	$ 15
Lease expiration, term	These leases expire between 2021 and 2023.
Other long-term assets	$ 704
Rent expenses	$ 764	$ 739	$ 695
IPO [Member]
Commitments and Contingent Liabilities (Textual)
Description of conversion ratio	Ordinary shares in a conversion ratio of 1 to 1.
Israel Innovation Authority [Member]
Commitments and Contingent Liabilities (Textual)
Total fund received	$ 1,970
Royalty bearing grants	1,570
Royalties paid	$ 88
Percentage of obligation to pay royalties	3.00%
Contingent liability	$ 1,600
Percentage of grant received	100.00%
Israel Innovation Authority [Member] | Convertible preferred A shares [Member]
Commitments and Contingent Liabilities (Textual)
Amount received in consideration of preferred shares	$ 400
Convertible preferred shares	209
Israel US Binational Industrial Research And Development Foundation [Member]
Commitments and Contingent Liabilities (Textual)
Total fund received	$ 500
RRL and RRG [Member]
Commitments and Contingent Liabilities (Textual)
Lease expiration, term			RRL and RRG lease cars for their employees under cancelable operating lease agreements expiring at various dates in between 2021 and 2023.

SHAREHOLDERS' EQUITY (Details)

SHAREHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Number, Options outstanding at the beginning of the period	74,713
Number, Granted
Number, Exercised
Number, Forfeited	(5,107)
Number, Options outstanding at the end of the period	69,606	74,713
Number, Options exercisable at the end of the period	52,997
Average exercise price, Options outstanding at the beginning of the period	$ 41.6
Average exercise price, Granted
Average exercise price, Exercised
Average exercise price, Forfeited	91.59
Average exercise price, Options outstanding at the end of the period	37.9	$ 41.6
Average exercise price, Options exercisable at the end of the period	$ 43.76
Average remaining contractual life (in years), Options outstanding at the beginning of the period	5 years 7 months 2 days	6 years 4 months 2 days
Average remaining contractual life (in years), Options exercisable at the end of the period	4 years 11 months 8 days
Aggregate intrinsic value (in thousands), Options outstanding		$ 135
Aggregate intrinsic value (in thousands), Options exercisable at the end of the period

SHAREHOLDERS' EQUITY (Details 1

SHAREHOLDERS' EQUITY (Details 1) - Employee Stock Option And Restricted Stock Units Rsu [Member]	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Number of shares underlying outstanding RSUs
Unvested RSUs at the Beginning of the period | shares	62,378
Granted | shares	1,266,185
Vested | shares	(63,111)
Forfeited | shares	(14,141)
Unvested RSUs at the end of the period | shares	1,251,311
Weighted average grant date fair value
Unvested RSUs at the Beginning of the period | $ / shares	$ 44.61
Granted | $ / shares	1.44
Vested | $ / shares	7.83
Forfeited | $ / shares	6.05
Unvested RSUs at the end of the period | $ / shares	$ 3.20

SHAREHOLDERS' EQUITY (Details 2

SHAREHOLDERS' EQUITY (Details 2) - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding	1,320,917
Options outstanding weighted average remaining contractual life (years)	5 years 7 months 2 days	[1]
Options outstanding and exercisable	52,997
Options exercisable weighted average remaining contractual life (years)	4 years 11 months 8 days	[1]
5.37 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price | $ / shares	$ 5.37
Options outstanding	12,425
Options outstanding weighted average remaining contractual life (years)	8 years 2 months 27 days	[1]
Options outstanding and exercisable	5,435
Options exercisable weighted average remaining contractual life (years)	8 years 2 months 27 days	[1]
$20.42- $33.75 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price, minimum | $ / shares	$ 20.42
Range of exercise price, maximum | $ / shares	$ 33.75
Options outstanding	36,292
Options outstanding weighted average remaining contractual life (years)	5 years 3 months 4 days	[1]
Options outstanding and exercisable	27,598
Options exercisable weighted average remaining contractual life (years)	4 years 7 months 6 days	[1]
$37.14-$38.75 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price, minimum | $ / shares	$ 37.14
Range of exercise price, maximum | $ / shares	$ 38.75
Options outstanding	9,992
Options outstanding weighted average remaining contractual life (years)	2 years 11 months 26 days	[1]
Options outstanding and exercisable	9,992
Options exercisable weighted average remaining contractual life (years)	2 years 11 months 26 days	[1]
$50-$52.5 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price, minimum | $ / shares	$ 50
Range of exercise price, maximum | $ / shares	$ 52.5
Options outstanding	8,231
Options outstanding weighted average remaining contractual life (years)	6 years 5 months 5 days	[1]
Options outstanding and exercisable	7,306
Options exercisable weighted average remaining contractual life (years)	6 years 5 months 9 days	[1]
$182.5-$524.25 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price, minimum | $ / shares	$ 182.5
Range of exercise price, maximum | $ / shares	$ 524.25
Options outstanding	2,666
Options outstanding weighted average remaining contractual life (years)	4 years 10 months 3 days	[1]
Options outstanding and exercisable	2,666
Options exercisable weighted average remaining contractual life (years)	4 years 10 months 3 days	[1]
RSUs only [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
RSUs outstanding	1,251,311
Options outstanding weighted average remaining contractual life (years)	0 years	[1]
Options exercisable weighted average remaining contractual life (years)	0 years	[1]
[1]	Calculation of weighted average remaining contractual term does not include the RSUs that were granted, which have an indefinite contractual term.

SHAREHOLDERS' EQUITY (Details 3

SHAREHOLDERS' EQUITY (Details 3)	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Class of Warrant or Right [Line Items]
Warrants outstanding	14,249,533
Warrants outstanding and exercisable	14,249,533
December 31, 2015 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	4,771	[1]
Exercise price per warrant | $ / shares	$ 7.500	[1]
Warrants outstanding and exercisable	4,771	[1]
Contractual term	Dec. 30, 2025	[1]
November 1, 2016 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	97,496	[2]
Exercise price per warrant | $ / shares	$ 118.750	[2]
Warrants outstanding and exercisable	97,496	[2]
Contractual term	Nov. 1, 2021	[2]
December 28, 2016 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	1,908	[3]
Exercise price per warrant | $ / shares	$ 7.500	[3]
Warrants outstanding and exercisable	1,908	[3]
Contractual term	Dec. 30, 2025	[3]
November 20, 2018 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	126,839	[4]
Exercise price per warrant | $ / shares	$ 7.500	[4]
Warrants outstanding and exercisable	126,839	[4]
Contractual term	Nov. 20, 2023	[4]
November 20, 2018 One [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	106,680	[5]
Exercise price per warrant | $ / shares	$ 9.375	[5]
Warrants outstanding and exercisable	106,680	[5]
Contractual term	Nov. 15, 2023	[5]
February 25, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	45,600	[6]
Exercise price per warrant | $ / shares	$ 7.187	[6]
Warrants outstanding and exercisable	45,600	[6]
Contractual term	Feb. 21, 2024	[6]
April 5, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	408,457	[7]
Exercise price per warrant | $ / shares	$ 5.140	[7]
Warrants outstanding and exercisable	408,457	[7]
Contractual term	Oct. 7, 2024	[7]
April 5, 2019 One [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	49,015	[8]
Exercise price per warrant | $ / shares	$ 6.503	[8]
Warrants outstanding and exercisable	49,015	[8]
Contractual term	Apr. 3, 2024	[8]
June 5, 2019 and June 6, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	1,464,665	[9]
Exercise price per warrant | $ / shares	$ 7.500	[9]
Warrants outstanding and exercisable	1,464,665	[9]
Contractual term	Jun. 5, 2024	[9]
June 5, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	87,880	[10]
Exercise price per warrant | $ / shares	$ 9.375	[10]
Warrants outstanding and exercisable	87,880	[10]
Contractual term	Jun. 5, 2024	[10]
June 12, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	416,667	[11]
Exercise price per warrant | $ / shares	$ 6	[11]
Warrants outstanding and exercisable	416,667	[11]
Contractual term	Dec. 12, 2024	[11]
June 10, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	50,000	[12]
Exercise price per warrant | $ / shares	$ 7.500	[12]
Warrants outstanding and exercisable	50,000	[12]
Contractual term	Jun. 10, 2024	[12]
February 10, 2020 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	3,768,500	[13]
Exercise price per warrant | $ / shares	$ 1.250	[13]
Warrants outstanding and exercisable	4,343,500	[13]
Contractual term	Feb. 10, 2020	[13]
February 10, 2020 One [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	336,000	[14]
Exercise price per warrant | $ / shares	$ 1.5625	[14]
Warrants outstanding and exercisable	336,000	[14]
Contractual term	Feb. 10, 2020	[14]
July 6, 2020 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	2,469,139	[15]
Exercise price per warrant | $ / shares	$ 1.76	[15]
Warrants outstanding and exercisable	2,469,139	[15]
Contractual term	Jul. 6, 2020	[15]
July 6, 2020 One [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	296,297	[16]
Exercise price per warrant | $ / shares	$ 2.2781	[16]
Warrants outstanding and exercisable	296,297	[16]
Contractual term	Jul. 6, 2020	[16]
December 3, 2020 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	4,184,832	[17]
Exercise price per warrant | $ / shares	$ 1.34	[17]
Warrants outstanding and exercisable	4,184,832	[17]
Contractual term	Dec. 3, 2020	[17]
December 3, 2020 One [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	334,787	[18]
Exercise price per warrant | $ / shares	$ 1.7922	[18]
Warrants outstanding and exercisable	334,787	[18]
Contractual term	Dec. 3, 2020	[18]
[1]	Represents warrants for ordinary shares issuable upon an exercise price of $7.5 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited, or Kreos, in connection with a loan made by Kreos to us and are currently exercisable (in whole or in part) until the earlier of (i) December 30, 2025 or (ii) immediately prior to the consummation of a merger, consolidation, or reorganization of us with or into, or the sale or license of all or substantially all the assets or shares of us to, any other entity or person, other than a wholly-owned subsidiary of us, excluding any transaction in which the Company's shareholders prior to the transaction will hold more than 50% of the voting and economic rights of the surviving entity after the transaction. None of these warrants had been exercised as of December 31, 2020.
[2]	Represents warrants issued as part of the Company's follow-on offering in November 2016. At any time, the board of directors may reduce the exercise price of the warrants to any amount and for any period of time it deems appropriate.
[3]	Represents common warrants that were issued as part of the $8.0 million drawdown under the Loan Agreement which occurred on December 28, 2016. See footnote 1 for exercisability terms.
[4]	Represents common warrants that were issued as part of the Company's follow-on offering in November 2018. As of September 30, 2019, warrants to purchase an aggregate 1,651,537 ordinary shares had been exercised.
[5]	Represents common warrants that were issued to the underwriters as compensation for their role in the Company's follow-on offering in November 2018.
[6]	Represents warrants that were issued to the exclusive placement agent as compensation for its role in the Company's follow-on offering in February 2019.
[7]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company's registered direct offering of ordinary shares in April 2019.
[8]	Represents warrants that were issued to the placement agent as compensation for its role in the Company's April 2019 registered direct offering.
[9]	Represents warrants that were issued to certain institutional investors in a warrant exercise agreement on June 5, 2019 and June 6, 2019, respectively.
[10]	Represents warrants that were issued to the placement agent as compensation for its role in the Company's June 2019 warrant exercise agreement and concurrent private placement of warrants.
[11]	Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019.
[12]	Represents warrants that were issued to the placement agent as compensation for its role in the Company's June 2019 registered direct offering and concurrent private placement of warrants.
[13]	Represents warrants that were issued to certain institutional purchasers in a private placement in the Company's best efforts offering of ordinary shares in February 2020.
[14]	Represents warrants that were issued to the placement agent as compensation for its role in the Company's February 2020 best efforts offering.
[15]	Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in July 2020
[16]	Represents warrants that were issued to the placement agent as compensation for its role in the Company's July 2020 registered direct offering.
[17]	Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in December 2020
[18]	Represents warrants that were issued to the placement agent as compensation for its role in the Company's December 2020 private placement.

SHAREHOLDERS' EQUITY (Details 4

SHAREHOLDERS' EQUITY (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 749	$ 1,108	$ 2,766
Cost of revenues [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	8	13	16
Research and development, net [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	136	204	435
Sales and marketing, net [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	163	166	467
General and administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 442	$ 725	$ 1,848

SHAREHOLDERS' EQUITY (Details T

SHAREHOLDERS' EQUITY (Details Textual) $ / shares in Units, $ in Thousands

Dec. 03, 2020$ / sharesshares

Jul. 06, 2020$ / sharesshares

Jun. 12, 2019$ / sharesshares

Jun. 06, 2019$ / sharesshares

Jun. 05, 2019$ / sharesshares

Apr. 30, 2019$ / sharesshares

Mar. 27, 2019

Feb. 28, 2019USD ($)$ / sharesshares

Nov. 30, 2018

May 31, 2018

Mar. 06, 2018USD ($)shares

Feb. 10, 2021shares

Dec. 31, 2020USD ($)$ / sharesshares

Dec. 31, 2019USD ($)$ / sharesshares

Dec. 31, 2018USD ($)$ / sharesshares

Dec. 31, 2015$ / shares

Dec. 31, 2020USD ($)shares

Dec. 31, 2020₪ / shares

Dec. 03, 2020₪ / sharesshares

Jul. 06, 2020₪ / sharesshares

Feb. 10, 2020$ / sharesshares

Feb. 10, 2020₪ / sharesshares

Dec. 31, 2019₪ / sharesshares

Dec. 28, 2016USD ($)

May 10, 2016USD ($)

Shareholders' Equity (Textual)

Reverse share split, description

The Company’s shareholders approved (i) a reverse share split within a range of 1:8 to 1:32, to be effective at the ratio and on a date to be determined by the Board of Directors, and (ii) amendments to the Company’s Articles of Association authorizing an increase in the Company’s authorized share capital (and corresponding authorized number of ordinary shares, proportionally adjusting such number for the reverse share split) by up to NIS 17.5 million. Following the shareholder approval, an authorized committee of the Board of Directors of the Company approved a one-for-twenty-five reverse share split of the Company’s ordinary shares, and the Company filed the Third Amended and Restated Articles of Association of the Company with the Registrar of Companies of the State of Israel to effect the reverse share split and to increase the Company’s authorized share capital after the effect of the reverse share split. The reverse share split became effective on April 1, 2019. Additionally, effective at the same time, the total number of ordinary shares the Company is authorized to issue changed from 250,000,000 shares to 60,000,000 shares, the par value per share of the ordinary shares changed to NIS 0.25 and the authorized share capital of the Company changed from NIS 2,500,000 to NIS 15,000,000. All share and per share data included in these consolidated financial statements, for periods before December 31, 2019, give retroactive effect to the reverse stock split.

Par value of shares | ₪ / shares

₪ 0.25

₪ 0.25

Issuance expenses

$ 1,505

Options granted (in shares) | shares

Number of warrants issued | shares

11,389,555

11,389,555

2,522,284

Expected term of shares

0 years

6 years 1 month 9 days

6 years 1 month 9 days

Warrant exercised

$ 1,651,537

$ 1,651,537

Description of underwriting agreement

The Company entered into an underwriting agreement with H.C. Wainwright & Co., LLC (“H.C. Wainwright”), in connection with the Company’s follow-on public offering of 496,055 units, each consisting of one ordinary share and one common warrant to purchase one ordinary share with an exercise price of $7.5 per warrant. Each unit was sold to the public at a price of $7.50 per unit. On November 18, 2018, H.C. Wainwright exercised in full its option to purchase 231,964 ordinary shares for $7.25 per share and/or common warrants to purchase up to an additional 231,964 ordinary shares for $0.25 per warrant.

Description of underwriters warrants to purchase

The Company issued and sold 1,050,372 pre-funded units at a price to the public of $7.25 per unit. Each unit containing one pre-funded warrant with an exercise price of $0.25 per share and one warrant to purchase one ordinary share with an exercise price of $7.50 per warrant. The total gross proceeds received from the November 2018 follow-on public offering, before deducting commissions, discounts and expenses, were $13.1 million (including proceeds from the exercise of 90,691 pre-funded warrants at the closing of the offering). As of December 31, 2018, additional pre-funded warrants to purchase an aggregate 562,466 ordinary shares had been exercised, for additional proceeds of $140,617. During the year ended December 31, 2019 additional 288,000 pre-funded warrants and 296,087 warrants to purchase an aggregate 584,087 ordinary shares had been exercised, for additional proceeds of $1.5 million. As compensation for their role in the offering, the Company also issued to the Underwriters warrants to purchase up to 106,680 ordinary shares, which became immediately exercisable starting on November 20, 2018 until November 15, 2023 at $9.375 per share.

Total gross proceeds received from the follow-on public offering

[1]

$ 7,041

Warrants to purchase ordinary shares | shares

6,680

Kreos Capital V [Member]

Shareholders' Equity (Textual)

Warrants grant date

Dec. 31, 2015

Warrants exercisable, description

Currently exercisable (in whole or in part) until the earlier of (i) December 30, 2025 or (ii) immediately prior to the consummation of a merger, consolidation, or reorganization of us with or into, or the sale or license of all or substantially all the assets or shares of us to, any other entity or person, other than a wholly-owned subsidiary of us, excluding any transaction in which the Company’s shareholders prior to the transaction will hold more than 50% of the voting and economic rights of the surviving entity after the transaction.

Restricted Stock Units (RSUs) [Member]

Shareholders' Equity (Textual)

Weighted average grant date fair value, restricted stock units (in USD per share) | $ / shares

$ 1.44

$ 4.67

$ 26.75

Weighted average grant date fair value, options (in USD per share) | $ / shares

$ 2.98

$ 15.25

Employee Stock Option [Member]

Shareholders' Equity (Textual)

Shares reserved for future issuance (in shares) | shares

604,320

604,320

12,409

Unrecognized cost of shares

$ 2,000

$ 2,000

Expected term of shares

3 years 2 months 12 days

Total fair value of shares vested | shares

676

1,175

2,918

Private Placement [Member]

Shareholders' Equity (Textual)

Issuance of ordinary shares (in shares) | shares

760,000

Issuance expenses

$ 959

Sale of stock price per share | $ / shares

$ 5.75

Total gross proceeds received from the follow-on public offering

$ 4,370

Description of wainwright or its designees warrants to purchase

The Company also issued to H.C Wainwright and/or its designees warrants to purchase up to 45,600 ordinary shares, which are immediately exercisable starting on February 25, 2019 until February 21, 2024 at $7.1875 per share.

Atm Offering Program [Member]

Shareholders' Equity (Textual)

Aggregate offering price

$ 25,000

Stock issuance costs under equity distribution agreement as a percent of gross proceeds

3.00%

Issuance of ordinary shares (in shares) | shares

302,092

Issuance of ordinary shares in an ATM offering of ordinary shares, gross of issuance expenses

$ 15,700

Issuance of ordinary shares in an ATM offering of ordinary shares, net of issuance expenses

$ 14,500

Fixed commission rate

3.00%

Fixed commission amount

$ 471

Issuance expenses

$ 211

Fees and other related expenses

1,200

Common units and pre-funded units [Member]

Shareholders' Equity (Textual)

Issuance of ordinary shares (in shares) | shares

5,600,000

Par value of shares | ₪ / shares

₪ 0.25

Warrant to purchase one ordinary share | shares

1,546,828

1,546,828

Exercise price per share | $ / shares

$ 1.5625

Number of warrants issued | shares

336,000

336,000

Common units [Member]

Shareholders' Equity (Textual)

Shares issued price per share | $ / shares

$ 1.25

Pre-funded units [Member]

Shareholders' Equity (Textual)

Shares issued price per share | $ / shares

$ 1.249

Common units and pre-funded units one [Member]

Shareholders' Equity (Textual)

Warrant exercised

$ 1,831,500

1,831,500

Purchase agreement with certain institutional investors [Member]

Shareholders' Equity (Textual)

Issuance of ordinary shares (in shares) | shares

5,579,776

4,938,278

Shares issued price per share | $ / shares

$ 1.4337

$ 1.8225

Par value of shares | ₪ / shares

₪ 0.25

₪ 0.25

Exercise price per share | $ / shares

$ 1.34

$ 1.76

Number of warrants issued | shares

4,184,832

2,469,139

4,184,832

2,469,139

Purchase agreement with certain institutional investors [Member] | Additionally Warrants Issued [Member]

Shareholders' Equity (Textual)

Exercise price per share | $ / shares

$ 1.7922

$ 2.2781

Number of warrants issued | shares

334,787

296,297

334,787

296,297

Timwell Corporation Limited [Member]

Shareholders' Equity (Textual)

Aggregate number of ordinary shares | shares

640,000

Gross proceeds

$ 20,000

Fees and other related expenses

705

Net aggregate proceeds of after deducting fees and other related expenses

$ 4,300

Description of tranche consisting

The Company entered into a fee and release agreement with Canaccord Genuity LLC (“Canaccord Genuity”) requiring the Company to pay to Canaccord Genuity, in connection with a settlement, in addition to certain cash amounts, (i) $125 thousand in ordinary shares of the Company after the First Tranche Closing of the Timwell transaction and (ii) $225 thousand in ordinary shares of the Company after the closing of the Second Tranche of the Timwell transaction (or such lower amount if the Second Tranche Closing is less than $10.0 million). The price per share used for calculation of the number of ordinary shares issued by the Company to Canaccord Genuity is based on the volume weighted average price of the Company’s ordinary shares as reported on the Nasdaq Capital Market for the five consecutive trading days prior to the date of issuance. The Company is also obligated to pay $100 thousand in cash following the closing of the Third Tranche of $5.0 million (or such lower amount if the Third Tranche Closing is less than $5.0 million). Following the First Tranche Closing in May 15, 2018, the Company issued 4,715 ordinary shares to Canaccord Genuity.

The Company entered into an investment agreement with Timwell Corporation Limited, a Hong Kong corporation (“Timwell”), as amended on May 15, 2018 (the “Investment Agreement”), pursuant to which the Company agreed to issue to Timwell, in three different tranches, an aggregate of 640,000 ordinary shares in return for aggregate gross proceeds of $20 million. The closing of each tranche is subject to certain closing conditions. The closing of the first tranche (the “First Tranche Closing”) took place on May 15, 2018, upon which Timwell received 160,000 ordinary shares for an aggregate purchase price of $5,000,000, and Timwell and the Company signed a registration rights agreement in the form attached to the Investment Agreement. The net aggregate proceeds of the First Tranche Closing after deducting fees and other related expenses in the amount of approximately $705 thousands were approximately $4.3 million. The remaining investment is to occur in two tranches, including $10 million for the issuance to Timwell of 320,000 ordinary shares (the “Second Tranche”) and $5 million for the issuance to Timwell of 160,000 ordinary shares (the “Third Tranch”). The closing of the second and third tranches is subject to specified closing conditions, including, with respect to the second tranche, the signing of a license agreement and a supply agreement and the formation of the China JV (the “China JV”) based on the JV Framework Agreement, and, with respect to the third tranche, the successful production of certain ReWalk products by the China JV. The second tranche closing was initially expected to occur by July 1, 2018 and the third tranche closing was initially expected to occur by December 31, 2018 and no later than April 1, 2019.

Kreos Capital [Member]

Shareholders' Equity (Textual)

Exercise price per share | $ / shares

$ 7.5

Drawdown amount under loan agreement

$ 8,000

Securities Purchase Agreements [Member]

Shareholders' Equity (Textual)

Exercise price per share | $ / shares

$ 6

$ 5.14

Number of warrants issued | shares

416,667

408,457

Warrants exercisable, description

Exercisable from June 12, 2019 until December 12, 2024.

Exercisable from June 5, 2019 or June 6, 2019 until June 5, 2024 or June 6, 2024.

Exercisable from June 5, 2019 or June 6, 2019 until June 5, 2024 or June 6, 2024.

Exercisable from April 5, 2019 until October 7, 2024.

Issuance of ordinary shares, shares | shares

833,334

1,464,665

1,464,665

816,914

Exercise price ordinary shares | $ / shares

$ 6

$ 7.50

$ 7.50

$ 5.2025

Securities Purchase Agreements [Member] | Israeli [Member]

Shareholders' Equity (Textual)

Exercise price ordinary shares | $ / shares

$ 0.25

Securities Purchase Agreements [Member] | Warrants To Purchase Ordinary Shares[Member]

Shareholders' Equity (Textual)

Warrants exercisable, description

Exercisable from June 12, 2019 until June 10, 2024.

Exercisable from June 5, 2019 until June 5, 2024.

Exercisable from June 5, 2019 until June 5, 2024.

Exercisable from April 5, 2019 until April 3, 2024.

Issuance of ordinary shares, shares | shares

50,000

87,880

87,880

49,015

Exercise price ordinary shares | $ / shares

$ 7.50

$ 9.375

$ 9.375

$ 6.503125

Equity Exchange Program [Member]

Shareholders' Equity (Textual)

Compensation payment

$ 0

[1]

See note 8b.

RESEARCH COLLABORATION AGREEM_2

RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Research Collaboration Agreement and License Agreement (Textual)
Research and development expenses	$ 3,459	$ 5,348	$ 7,349
License Agreement and Collaboration Agreement [Member]
Research Collaboration Agreement and License Agreement (Textual)
Total payment obligation	7,200
Research and development expenses	$ 800	$ 1,600	$ 900
Research collaboration agreement expire date	Feb. 16, 2023

PAYCHECK PROTECTION PROGRAM L_2

PAYCHECK PROTECTION PROGRAM LOAN (Details Textual) - Paycheck Protection Program Loan [Member] - Silicon Valley Bank [Member] $ in Thousands	1 Months Ended
	Apr. 21, 2020USD ($)
Debt Instrument [Line Items]
Unsecured promissory note	$ 392
Interest rate	1.00%
Initial period of loan	2 years

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes (Textual)
Domestic	$ (12,992)	$ (15,599)	$ (21,784)
Foreign	67	55	104
Income loss before taxes	$ (12,925)	$ (15,544)	$ (21,680)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Current	$ 95	$ 64	$ 102
Deferred	(44)	(57)	(107)
Taxes on income	51	7	(5)
Domestic
Foreign	51	7	(5)
Taxes on income	$ 51	$ 7	$ (5)

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Carry forward tax losses	$ 41,941	$ 35,051
Research and development carry forward expenses-temporary differences	946	1,294
Accrual and reserves	341	290
Lease liabilities	390	433
Total deferred tax asset	43,618	37,068
Deferred tax liabilities:
Right-of-use liability	(390)	(433)
Net deferred tax assets	43,228	36,635
Valuation allowance	(42,941)	(36,392)	$ (29,655)	$ (26,311)
Net deferred tax assets	$ 287	$ 243

INCOME TAXES (Details 3)

INCOME TAXES (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ (36,392)	$ (29,655)	$ (26,311)
Changes due to amendments to tax laws and exchange rate differences	(2,929)	(2,055)	1,393
Adjustment previous year loss		(735)
Additions during the year	(3,620)	(3,947)	(4,737)
Balance at end of year	$ (42,941)	$ (36,392)	$ (29,655)

INCOME TAXES (Details 4)

INCOME TAXES (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Loss before taxes, as reported in the consolidated statements of operations	$ (12,925)	$ (15,544)	$ (21,680)
Statutory tax rate	23.00%	23.00%	23.00%
Theoretical tax benefits on the above amount at the Israeli statutory tax rate	$ (2,973)	$ (3,575)	$ (4,986)
Income tax at rate other than the Israeli statutory tax rate	3	(1)	5
Non-deductible expenses including equity-based compensation expenses and other	185	255	631
Operating losses and other temporary differences for which valuation allowance was provided	3,620	3,947	4,737
Permanent differences	(706)	(651)	(427)
Other	(78)	32	35
Actual tax expense	$ 51	$ 7	$ (5)

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual) - USD ($) $ in Thousands	Dec. 29, 2010	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2016
Income Taxes (Textual)
Statutory tax rate		23.00%	23.00%	23.00%
Beneficiary enterprise from productive activity, tax exemption period		10 years
Beneficiary enterprise from productive activity, maximum time from period of election for tax exemption		12 years
Carry-forward losses		$ 291
Description of income tax law for encouragement of capital investments	The Knesset approved an additional amendment to the Law for the Encouragement of Capital Investments, 1959. According to the amendment, a reduced uniform corporate tax rate for exporting industrial enterprises (over 25%) was established. The reduced tax rate will not be program dependent and will apply to the industrial enterprise’s entire income. The tax rates for industrial enterprises have been reduced. In August 2013, the Israeli Knesset approved an amendment to the Investment Law, pursuant to which the rates for development area A will be 9% and for the rest of the country- 16% in 2014 and thereafter. The Amendment also prescribes that any dividends distributed to individuals or foreign residents from a preferred enterprise’s earnings as above will be subject to taxes at a rate of 20% (subject to tax treaty benefits)				The Economic Policy for the 2017 and 2018 Budget Years), 2016 which includes Amendment 73 to the Law for the Encouragement of Capital Investments (“the Amendment”) was published. According to the Amendment, a preferred enterprise located in development area A will be subject to a tax rate of 7.5% instead of 9% effective from January 1, 2017 (and thereafter the tax rate applicable to preferred enterprises located in other areas remains at 16%).
Israel Tax Authority [Member]
Income Taxes (Textual)
Statutory tax rate		23.00%	23.00%	23.00%
Minimum [Member]
Income Taxes (Textual)
Beneficiary enterprise from productive activity, tax rate on dividend distributions from tax exempt income				10.00%
Maximum [Member]
Income Taxes (Textual)
Beneficiary enterprise from productive activity, tax rate on dividend distributions from tax exempt income				25.00%
ReWalk Robotics Inc [Member]
Income Taxes (Textual)
Statutory tax rate		21.00%	21.00%	21.00%
Carry-forward losses		$ 182,400
Net operating carry-forward losses, terms		20 years
ReWalk Robotics GMBH [Member]
Income Taxes (Textual)
Statutory tax rate		30.00%	30.00%	30.00%

FINANCIAL EXPENSES, NET (Detail

FINANCIAL EXPENSES, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Other Income and Expenses [Abstract]
Foreign currency transactions and other	$ (9)	$ (34)	$ 42
Financial expenses related to loan agreement with Kreos	907	1,499	2,398
Bank commissions	23	31	26
Financial expenses, net	$ 921	$ 1,496	$ 2,466

GEOGRAPHIC INFORMATION AND MA_3

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenue, Major Customer [Line Items]
Total revenues	$ 4,393	$ 4,873	$ 6,545
Israel [Member]
Revenue, Major Customer [Line Items]
Total revenues		2
United States [Member]
Revenue, Major Customer [Line Items]
Total revenues	1,746	2,003	3,558
Europe [Member]
Revenue, Major Customer [Line Items]
Total revenues	2,631	2,832	2,807
Asia Pacific [Member]
Revenue, Major Customer [Line Items]
Total revenues	8	36	22
Latin America [Member]
Revenue, Major Customer [Line Items]
Total revenues	6		58
Africa [Member]
Revenue, Major Customer [Line Items]
Total revenues	$ 2		$ 100

GEOGRAPHIC INFORMATION AND MA_4

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details 1) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 437	$ 501
Israel [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	145	179
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	249	244
Germany [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 43	$ 78

GEOGRAPHIC INFORMATION AND MA_5

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details 2) - Customer A [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Revenue, Major Customer [Line Items]
Concentration risk	15.00%		[1]
Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Concentration risk	10.00%	15.00%		38.00%
[1]	Less than 10%

GEOGRAPHIC INFORMATION AND MA_6

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details Textual)	12 Months Ended
	Dec. 31, 2020segment
Geographic Information and Major Customer and Product Data (Textual)
Number of reportable segments	1

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) $ in Thousands	Jan. 02, 2021USD ($)	Jan. 02, 2021₪ / sharesshares	Dec. 31, 2020shares
Warrants outstanding | shares			14,249,533
Subsequent Event [Member]
Warrants outstanding | shares		9,372,954
Proceeds From Warrant Exercises | $	$ 13,200
Subsequent Event [Member] | Minimum [Member]
Warrant exercise price | ₪ / shares		₪ 1.25
Subsequent Event [Member] | Maximum [Member]
Warrant exercise price | ₪ / shares		₪ 1.79