ReWalk Robotics (LFWD) S-1/A 14 Feb 25 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2024
Cover [Abstract]
Entity Central Index Key	0001607962
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Document Type	S-1/A
Entity Registrant Name	Lifeward Ltd.
Entity Incorporation State or Country Code	L3
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024		Dec. 31, 2023		Dec. 31, 2022
CURRENT ASSETS
Cash and cash equivalents	$ 10,653		$ 28,083		$ 67,896
Trade receivables, net of credit losses of $193 and $328, respectively	5,843		3,120		1,036
Prepaid expenses and other current assets	1,818		2,366		649
Inventories	7,300		5,653		2,929
Total current assets	25,614		39,222		72,510
LONG-TERM ASSETS
Restricted cash and other long-term assets	436		784		694
Operating lease right-of-use assets	945		1,861		836
Property and equipment, net	1,217		1,262		196
Intangible assets	10,020		12,525		0
Goodwill	7,538		7,538		0
Total long-term assets	20,156		23,970		1,726
Total assets	45,770		63,192		74,236
CURRENT LIABILITIES
Trade payables	4,992		5,069		1,950
Employees and payroll accruals	1,482		2,034		1,282
Deferred revenues	1,358		1,504		301
Current maturities of operating leases liability	936		1,296		564
Earnout liability	0		576		0
Other current liabilities	889		1,316		685
Total current liabilities	9,657		11,795		4,782
LONG-TERM LIABILITIES
Earnout liability	792		2,716		0
Deferred revenues	1,301		1,506		890
Non-current operating leases liability	45		607		333
Other long-term liabilities	82		58		66
Total long-term liabilities	2,220		4,887		1,289
Total liabilities	11,877		16,682		6,071
COMMITMENTS AND CONTINGENT LIABILITIES
Shareholders' equity:
Ordinary share of NIS 1.75 par value-Authorized: 25,000,000 shares at September 30, 2024 and December 31, 2023; Issued: 9,380,291 and 9,161,798 shares at September 30, 2024 and December 31, 2023, respectively; Outstanding: 8,805,633 and 8,587,140 shares as of September 30, 2024 and December 31, 2023 respectively (1)	4,589	[1]	4,487	[1]	4,489
Additional paid-in capital	282,054		281,109		279,857
Treasury Shares at cost, 574,658 ordinary shares at September 30, 2024 and December 31, 2023 (1)	(3,203)	[1]	(3,203)	[1]	(2,431)
Accumulated deficit	(249,547)		(235,883)		(213,750)
Total shareholders' equity	33,893		46,510		68,165
Total liabilities and shareholders' equity	$ 45,770		$ 63,192		$ 74,236
[1]Reflects our one-for-seven reverse share split that became effective on March 15, 2024. See Note 8a to the condensed consolidated financial statements.

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 193	$ 328	$ 26
Ordinary shares, authorized		120,000,000	120,000,000
Ordinary shares, authorized after reverse stock split	25,000,000	25,000,000
Ordinary shares, issued		64,132,706	63,023,506
Ordinary shares, issued after reverse stock split	9,380,291	9,161,798
Ordinary shares, outstanding		60,110,099	60,090,298
Ordinary shares, outstanding after reverse stock split	8,805,633	8,587,140
Treasury stock common shares		4,022,607	2,933,208
Treasury stock common shares after reverse stock split	574,658	574,658

CONDENSED CONSOLIDATED BALANC_3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical 1) - ₪ / shares	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Ordinary shares, par value per share		₪ 0.25	₪ 0.25
Ordinary shares, par value per share after reverse stock split	₪ 1.75	₪ 1.75

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Income Statement [Abstract]
Revenues	$ 6,128		$ 4,403		$ 18,118		$ 6,970		$ 13,854	$ 5,511		$ 5,966
Cost of revenues	3,908		3,540		11,746		4,960		9,401	3,606		3,063
Gross profit	2,220		863		6,372		2,010		4,453	1,905		2,903
Operating expenses:
Research and development, net	998		1,262		3,494		2,830		4,148	4,031		2,939
Selling and Marketing Expense	4,156		4,088		13,573		9,076		13,922	9,842		6,993
General and administrative	240		3,455		3,424		7,579		9,995	7,134		5,626
Total operating expenses	5,394		8,805		20,491		19,485		28,065	21,007		15,558
Operating loss	(3,174)		(7,942)		(14,119)		(17,475)		(23,612)	(19,102)		(12,655)
Financial income, net	119		411		495		1,047		1,467		[1]	13
Loss before income taxes	(3,055)		(7,531)		(13,624)		(16,428)		(22,145)	(19,102)		(12,642)
Taxes on income	29		0		40		66		(12)	467		94
Net loss	$ (3,084)		$ (7,531)		$ (13,664)		$ (16,494)		$ (22,133)	$ (19,569)		$ (12,736)
Net loss per ordinary share, basic	$ (0.35)		$ (0.88)		$ (1.58)		$ (1.94)		$ (0.37)	$ (0.31)		$ (0.27)
Net loss per ordinary share, diluted	$ (0.35)		$ (0.88)		$ (1.58)		$ (1.94)		$ (0.37)	$ (0.31)		$ (0.27)
Shares used in computing net loss per ordinary shares, basic	8,756,882	[2]	8,542,630	[2]	8,652,085	[2]	8,501,397	[2]	59,719,064	62,378,797		47,935,652
Shares used in computing net loss per ordinary shares, diluted	8,756,882	[2]	8,542,630	[2]	8,652,085	[2]	8,501,397	[2]	59,719,064	62,378,797		47,935,652
[1]Represents an amount lower than $1.[2]Reflects our one-for-seven reverse share split that became effective on March 15, 2024. See Note 8a to the condensed consolidated financial statements.

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands		Ordinary Shares	Additional paid-in capital	Treasury Shares	Accumulated deficit	Total
Balance at Dec. 31, 2020		$ 1,827	$ 201,392	$ 0	$ (181,445)	$ 21,774
Balance, shares at Dec. 31, 2020		25,332,225
Share-based compensation to employees and non-employees		$ 0	833	0	0	833
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees		$ 31	(31)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares		398,164
Issuance of ordinary shares in a "Best Efforts" offering, net of issuance expenses		$ 832	35,489	0	0	36,321
Issuance of ordinary shares in a "Best Efforts" offering, net of issuance expenses, shares		10,921,502
Exercise of pre-funded warrants and warrants		$ 772	14,288	0	0	15,060
Exercise of pre-funded warrants and warrants, shares		10,425,258
Issuance of ordinary shares in a "registered direct" offering, net of issuance expenses		$ 1,199	26,932	0	0	28,131
Issuance of ordinary shares in a "registered direct" offering, net of issuance expenses, shares		15,403,014
Net loss		$ 0	0	0	(12,736)	(12,736)
Balance at Dec. 31, 2021		$ 4,661	278,903		(194,181)	89,383
Balance, shares at Dec. 31, 2021		62,480,163
Share-based compensation to employees and non-employees		$ 0	993	0	0	993
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees		$ 39	(39)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares		543,343
Treasury shares at cost		$ (211)	0	(2,431)	0	(2,642)
Treasury shares at cost, Shares		(2,933,208)
Net loss		$ 0	0	0	(19,569)	(19,569)
Balance at Dec. 31, 2022		$ 4,489	279,857	(2,431)	(213,750)	68,165
Balance, shares at Dec. 31, 2022		60,090,298
Balance, shares at Dec. 31, 2022	[1]	8,584,313
Share-based compensation to employees and non-employees		$ 0	955	0	0	955
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees		$ 70	(70)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares	[1]	146,230
Treasury shares at cost		$ (78)		(772)		(850)
Treasury shares at cost, Shares	[1]	(155,629)
Net loss		$ 0	0	0	(16,494)	(16,494)
Balance at Sep. 30, 2023		$ 4,481	280,742	(3,203)	(230,244)	51,776
Balance, shares at Sep. 30, 2023	[1]	8,574,914
Balance at Dec. 31, 2022		$ 4,489	279,857	(2,431)	(213,750)	68,165
Balance, shares at Dec. 31, 2022		60,090,298
Balance, shares at Dec. 31, 2022	[1]	8,584,313
Share-based compensation to employees and non-employees		$ 0	1,328	0	0	1,328
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees		$ 76	(76)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares		1,109,200
Treasury shares at cost		$ (78)	0	(772)	0	(850)
Treasury shares at cost, Shares		(1,089,399)
Net loss		$ 0	0	0	(22,133)	(22,133)
Balance at Dec. 31, 2023		$ 4,487	281,109	(3,203)	(235,883)	46,510
Balance, shares at Dec. 31, 2023		60,110,099
Balance, shares at Dec. 31, 2023	[1]	8,587,140
Balance at Jun. 30, 2023		$ 4,435	280,455	(3,203)	(222,713)	58,974
Balance, shares at Jun. 30, 2023	[1]	8,478,003
Share-based compensation to employees and non-employees		$ 0	333	0	0	333
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees		$ 46	(46)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares	[1]	96,911
Net loss		$ 0	0	0	(7,531)	(7,531)
Balance at Sep. 30, 2023		$ 4,481	280,742	(3,203)	(230,244)	51,776
Balance, shares at Sep. 30, 2023	[1]	8,574,914
Balance at Dec. 31, 2023		$ 4,487	281,109	(3,203)	(235,883)	46,510
Balance, shares at Dec. 31, 2023	[1]	8,587,140
Share-based compensation to employees and non-employees		$ 0	1,047	0	0	1,047
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees		$ 102	(102)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares	[1]	218,493
Net loss		$ 0	0	0	(13,664)	(13,664)
Balance at Sep. 30, 2024		$ 4,589	282,054	(3,203)	(249,547)	33,893
Balance, shares at Sep. 30, 2024	[1]	8,805,633
Balance at Jun. 30, 2024		$ 4,508	281,845	(3,203)	(246,463)	36,687
Balance, shares at Jun. 30, 2024	[1]	8,630,902
Share-based compensation to employees and non-employees		$ 0	290	0	0	290
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees		$ 81	(81)	0	0	0
Issuance of ordinary shares upon vesting of RSUs by employees and non-employees, Shares	[1]	174,731
Net loss		$ 0	0	0	(3,084)	(3,084)
Balance at Sep. 30, 2024		$ 4,589	$ 282,054	$ (3,203)	$ (249,547)	$ 33,893
Balance, shares at Sep. 30, 2024	[1]	8,805,633
[1]Reflects our one-for-seven reverse share split that became effective on March 15, 2024. See Note 8a to the condensed consolidated financial statements

CONDENSED STATEMENTS OF CHANG_2

CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Best Offering [Member]
Issuance expenses, amount	$ 3,679
Registered Direct [Member]
Issuance expenses, amount	$ 3,215

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands		9 Months Ended		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows used in operating activities:
Net loss		$ (13,664)	$ (16,494)	$ (22,133)	$ (19,569)	$ (12,736)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		370	134	239	202	266
Amortization of intangible assets		2,505	764	1,608	0	0
Share-based compensation		1,047	955	1,328	993	833
Deferred taxes				0	316	(29)
Remeasurement of earnout liability		(2,500)	40	(315)	0	0
Interest income		(2)	(13)	(11)	0	0
Exchange rate fluctuations		29	24	(45)	79	0
Changes in assets and liabilities:
Trade receivables, net		(2,723)	(720)	(311)	(408)	99
Prepaid expenses, operating lease right-of-use assets and other assets		2,017	(849)	(531)	94	592
Inventories		(2,523)	(480)	(277)	(117)	432
Trade payables		(77)	1,895	1,037	566	(884)
Employees and payroll accruals		(552)	(347)	(14)	140	275
Deferred revenues		(351)	(23)	(269)	(34)	74
Operating lease liabilities and other liabilities		(1,325)	(1,069)	(973)	(153)	(391)
Net cash used in operating activities		(17,749)	(16,183)	(20,667)	(17,891)	(11,469)
Cash flows used in investing activities:
Purchase of property and equipment		0	(2)	(81)	(25)	(47)
Acquisition of a business, net of cash acquired		0	(18,068)	(18,068)	0	0
Net cash used in investing activities		0	(18,070)	(18,149)	(25)	(47)
Cash flows from financing activities:
Issuance of ordinary shares in a private placement, net of issuance expenses paid in the amount of $3,679	[1]			0	0	36,321
Issuance of ordinary shares in a “registered direct” offering, net of issuance expenses in the amount of $3,215	[1]			0	0	28,131
Exercise of pre-funded warrants and warrants	[1],[2]			0	0	15,060
Purchase of treasury shares		0	(992)	(992)	(2,500)	0
Net cash used in financing activities		0	(992)	(992)	(2,500)	79,512
Effect of Exchange rate changes on Cash, Cash Equivalents and Restricted Cash		(29)	(24)	45	(79)	0
Decrease in cash, cash equivalents, and restricted cash		(17,778)	(35,269)	(39,763)	(20,495)	67,996
Cash, cash equivalents, and restricted cash at beginning of period		28,792	68,555	68,555	89,050	21,054
Cash, cash equivalents, and restricted cash at end of period		11,014	33,286	28,792	68,555	89,050
Supplemental disclosures of non-cash flow information
Classification of other current assets to property and equipment, net				0	22	34
Classification of inventory to property and equipment, net		325	194	481	67	32
Amounts related to shares re-purchase not yet paid				0	142	0
ROU assets obtained from new lease liabilities		0	513	513	0	0
Supplemental cash flow information:
Cash and cash equivalents		10,653	32,590
Restricted cash included in other long-term assets		361	696
Cash paid for income taxes				126	113	40
Cash received from interest				1,341	0	0
Cash and cash equivalents				28,083	67,896	88,337
Restricted cash included in other long-term assets				709	659	713
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents		$ 11,014	$ 33,286	$ 28,792	$ 68,555	$ 89,050
[1]See Note 9a.[2]See Note 9f.

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Private Placement [Member]
Issuance expenses paid	$ 3,679
Registered Direct [Member]
Issuance expenses paid	$ 3,215

GENERAL

GENERAL	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	NOTE 1: GENERAL a. L ifeward Ltd. (“LL,” and together with its subsidiaries, the “Company”) was originally incorporated under the laws of the State of Israel on June 20, 2001, and commenced operations on the same date under the name Argo Medical Technologies Ltd. This name was later changed to ReWalk Robotics Ltd. on June 18, 2014. On January 29, 2024, the Company announced that it had rebranded as Lifeward, with each subsidiary of LL renamed to reflect the new corporate identity. The Company officially changed its name to Lifeward Ltd. on September 10, 2024. b. LL has three wholly owned (directly and indirectly) subsidiaries: (i) Lifeward Inc. (“LI”) originally incorporated under the laws of Delaware on February 15, 2012 under the name of ReWalk Robotics, Inc., (ii) Lifeward GMBH (“LG”) originally incorporated under the laws of Germany on January 14, 2013 under the name of ReWalk Robotics GMBH, and (iii) Lifeward CA, Inc. ( “LCAI”) originally incorporated in Delaware on October 21, 2004 under the name of Gravus, Inc., which was later changed to AlterG, Inc. on June 30, 2005. c. The Company is a medical device company that designs, develops, and commercializes life-changing solutions that span the continuum of care in physical rehabilitation and recovery, delivering proven functional and health benefits in clinical settings as well as in the home and community. The Company’s initial product offerings were the ReWalk Personal and ReWalk Rehabilitation Exoskeleton devices for individuals with spinal cord injury (collectively, the “SCI Products”). These devices are robotic exoskeletons that are designed for individuals with paraplegia that use the Company’s patented tilt-sensor technology and an on-board computer and motion sensors to drive motorized legs that power movement. These SCI Products allow individuals with spinal cord injury the ability to stand and walk again during everyday activities at home or in the community. The Company has sought to expand its product offerings beyond the SCI Products through internal development and distribution agreements. The Company has developed its ReStore Exo-Suit device (the “ReStore”), which it began commercializing in June 2019. The ReStore is a powered, lightweight soft exo-suit intended for use during the rehabilitation of individuals with lower limb disabilities due to stroke. During the second quarter of 2020, the Company signed an agreement to distribute product lines in the United States. The Company is the exclusive distributor of the MYOLYN MyoCycle FES Pro cycles to U.S. rehabilitation clinics and for the MyoCycle Home cycles available to US veterans through VA hospitals. We refer to the MyoCycle devices as our “Distributed Product.” On August 11, 2023, pursuant to an Agreement and Plan of Merger among LI, AlterG, Inc., Atlas Merger Sub, Inc., a wholly owned subsidiary of AlterG, Inc. (“Merger Sub”), and Shareholder Representative Services LLC, dated August 8, 2023, LI acquired AlterG, Inc. and AlterG, Inc. became a wholly owned subsidiary of the Company. With the rebranding of the Company, AlterG, Inc. was renamed as LCAI. For accounting purposes, LI was considered the acquirer and AlterG, Inc. was considered the acquiree. The acquisition was accounted for using the acquisition method of accounting. See Note 5 for additional information. The Company made its first acquisition to supplement its internal growth when it acquired AlterG, Inc., a leading provider of anti-gravity systems for use in physical and neurological rehabilitation. The Company paid a cash purchase price of approximately $19 million at closing and additional cash earnouts may be paid based upon a percentage of AlterG’s year-over-year revenue growth over the two years following the closing. The AlterG anti-gravity systems use patented, NASA-derived Differential Air Pressure (“DAP”) technology to reduce the effects of gravity and allow people to rehabilitate with finely calibrated support and reduced pain. The Company will continue to evaluate other products for distribution or acquisition that can broaden its product offerings further to help individuals with neurological injury and disability. 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 the United States, through a combination (depending on the product line) of direct sales and distributors in Germany, Canada, and Australia, and primarily through distributors in other markets. In its direct markets, the Company has established relationships with clinics and rehabilitation centers, professional and college sports teams, and individuals and organizations in the spinal cord injury community, and in its indirect markets, the Company’s distributors maintain these relationships. d. As of September 30, 2024, the Company incurred a consolidated net loss of $13.7 million and has an accumulated deficit in the total amount of $249.5 million. The Company’s cash and cash equivalents as of September 30, 2024 totaled $10.7 million and the Company’s negative operating cash flow for the nine months ended September 30, 2024 was $17.7 million. The Company believes it has sufficient funds to support its operations for more than 12 months following the issuance date of its unaudited condensed consolidated financial statements for the nine months ended September 30, 2024. e. The Company expects to incur future net losses and its transition to profitability is dependent upon, among other things, the successful development and commercialization of its products and product candidates, the establishment of contracts for the distribution of new product lines, or the acquisition of additional product lines, any of which, or in combination, would contribute to the achievement of a level of revenues adequate to support its cost structure. If the Company does not achieve a level of revenues adequate to support its cost structure, it will implement cost reduction measures. These plans may include restructuring efforts and additional cost reductions if needed. Until the Company achieves profitability or generates positive cash flows, it will continue to need to raise additional cash. The Company intends 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.	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 three wholly-owned (directly and indirectly) subsidiaries: (i) ReWalk Robotics, Inc. (“RRI”) incorporated under the laws of Delaware on February 15, 2012, (ii) ReWalk Robotics GMBH (“RRG”) incorporated under the laws of Germany on January 14, 2013, and (iii) AlterG, Inc. (“AlterG”) incorporated in Delaware on October 21, 2004 under the name of Gravus, Inc. On June 30, 2005, the Company re-incorporated in Delaware and changed its name to AlterG, Inc. in September 2005. c. The Company is a medical device company that is designing, developing, and commercializing innovative technologies that enable mobility and wellness in rehabilitation and daily life for individuals with physical and neurological conditions. The Company’s initial product offerings were the ReWalk Personal and ReWalk Rehabilitation Exoskeleton devices for individuals with spinal cord injury (collectively, the “SCI Products”). These devices are robotic exoskeletons that are designed for individuals with paraplegia that use the Company’s patented tilt-sensor technology and an on-board computer and motion sensors to drive motorized legs that power movement. These SCI Products allow individuals with spinal cord injury the ability to stand and walk again during everyday activities at home or in the community. The Company has sought to expand the product offerings beyond the SCI Products through internal development and distribution agreements. The Company has developed its ReStore Exo-Suit device, which it began commercializing in June 2019. The ReStore is a powered, lightweight soft exo-suit intended for use during the rehabilitation of individuals with lower limb disability due to stroke. During the second quarter of 2020, the Company signed two separate agreements to distribute additional product lines in the United States. The Company is the exclusive distributor of the MYOLYN MyoCycle FES Pro cycles to United States (“U.S.”) rehabilitation clinics and for the MyoCycle Home cycles available to US veterans through VA hospitals. In the second quarter of 2020, the Company also became the exclusive distributor of the MediTouch Tutor movement biofeedback systems in the United States; however, due to unsatisfactory sales performance of the MediTouch product lines, the Company terminated this agreement as of January 31, 2023. We refer to the MediTouch and MyoCycle devices as the Company’s “Distributed Products.” On August 11, 2023, pursuant to an Agreement and Plan of Merger among RRI, AlterG, Atlas Merger Sub, Inc., a wholly owned subsidiary of RRI (“Merger Sub”), and Shareholder Representative Services LLC, dated August 11, 2023, RRI acquired AlterG and AlterG became a wholly owned subsidiary of the Company. For accounting purposes, RRI was considered the acquirer and AlterG was considered the acquiree. The acquisition was accounted for using the acquisition method of accounting. See Note 5 for additional information. The Company made its first acquisition to supplement its internal growth when it acquired AlterG, a leading provider of AlterG Anti-Gravity systems for use in physical and neurological rehabilitation. The Company paid a cash purchase price of $19.0 million at closing and additional cash earnouts may be paid based upon a percentage of AlterG’s year-over-year revenue growth over the two years following the closing. The AlterG Anti-Gravity systems use patented, NASA-derived Differential Air Pressure (“DAP”) technology to reduce the effects of gravity and allow people to rehabilitate with finely calibrated support and reduced pain. The Company will continue to evaluate other products for distribution or acquisition that can broaden its product offerings further to help individuals with physical and neurological injury and disability. 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 the United States, through a combination of direct sales and distributors (depending on the product line) in Germany, Canada, and Australia, and primarily through distributors in other markets. In its direct markets, the Company has established relationships with clinics and rehabilitation centers, professional and college sports teams, and individuals and organizations in the spinal cord injury community, and in its indirect markets, the Company’s distributors maintain these relationships. RRI and AlterG market and sell products mainly in the United States. RRG markets and sells the Company’s products mainly in Germany and Europe. d. The Company depends on one contract manufacturer to manufacture the ReWalk and the ReStore products in its portfolio, Sanmina. Reliance on this vendor makes the Company vulnerable to possible capacity constraints and reduces control over component availability, delivery schedules, manufacturing yields and costs. e. For the full year ended December 31, 2023 the Company incurred a consolidated net loss of $22.1 million and has an accumulated deficit in the total amount of $235.9 million. The Company’s negative operating cash flow for the full year ended December 31, 2023 was $20.7 million. Our cash and cash equivalent on December 31, 2023 totalled $28.1 million. 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, 2023. The Company expects to incur future net losses and the transition to profitability is dependent upon, among other things, the successful development and commercialization of the Company’s products and product candidates, the establishment of contracts for the distribution of new product lines, or the acquisition of additional product lines, any of which, or in combination, would contribute to the achievement of a level of revenue adequate to support the cost structure. Until the Company achieves profitability or generates positive cash flows, it will continue to need to raise additional cash. The Company intends to fund future operations through existing 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.

BASIS OF PRESANTATION AND SUMMA

BASIS OF PRESANTATION AND SUMMARY OF ESTIMATES	9 Months Ended
	Sep. 30, 2024
Basis Of Presantation And Summary Of Estimates [Abstract]
BASIS OF PRESANTATION AND SUMMARY OF ESTIMATES	NOTE 2: BASIS OF PRESANTATION AND SUMMARY OF ESTIMATES Basis of Presentation and Consolidation The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles in the United States for complete financial statements. In management’s opinion, the accompanying financial statements reflect all adjustments of a normal recurring nature that are necessary for a fair presentation of the results for the interim periods presented. The Company’s interim period results do not necessarily indicate the results that may be expected for any other interim period or for the full fiscal year. These unaudited interim condensed consolidated financial statements and accompanying notes should be read in conjunction with the 2023 consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for its fiscal year ended December 31, 2023 (the “2023 Form 10-K”). There have been no changes in the significant accounting policies from those that were disclosed in the consolidated financial statements for the fiscal year ended December 31, 2023, included in the 2023 Form 10-K, unless otherwise stated. Use of Estimates The preparation of the unaudited interim condensed consolidated financial statements in conformity with U.S. GAAP 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 revenue 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, assets acquired and liabilities assumed in business combinations, revenue recognition, deferred revenue, fair values of share-based awards, contingent liabilities, provision for warranty and allowance for credit losses. 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.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3: SIGNIFICANT ACCOUNTING POLICIES a. Business Combinations The Company accounts for business combinations in accordance with ASC 805, “Business Combinations”. For business combinations accounted for under the acquisition method, ASC 805 requires recognition of assets acquired, liabilities assumed, and any non-controlling interest at the acquisition date, measured at their fair values as of that date. The Company determines the recognition of intangible assets based on the following criteria: (i) the intangible asset arises from contractual or other rights; or (ii) the intangible asset is separable or divisible from the acquired entity and capable of being sold, transferred, licensed, returned or exchanged. The excess of the fair value of the purchase price over the fair values of the identifiable assets and liabilities is recorded as goodwill. Determining the fair value of the identifiable assets and liabilities requires management to use significant judgment and estimates including the forecasted revenue and revenues growth rates, discount rates, customer contract renewal rates and customer attrition rates. The process of estimating the fair values requires significant estimates, especially with respect to intangible assets. Management’s determination of fair value of assets acquired and liabilities assumed at the acquisition date is based on the best information available in the circumstances and incorporates management’s own assumptions and involves a significant degree of judgment. Acquisition-related costs include legal fees, consulting and success fees, and other non-recurring integration related costs. Acquisition-related costs are expensed as incurred. b. Goodwill and Other Intangibles For business combinations, the purchase prices are allocated to the tangible assets and intangible assets acquired and liabilities assumed based on their estimated fair values on the acquisition dates, with the remaining unallocated purchase prices recorded as goodwill. The Company has no indefinite-lived intangible assets other than goodwill. Acquired identifiable finite-lived intangible assets include identifiable acquired technology, customer relationships, trademarks and backlog and are amortized on a straight-line basis over the estimated useful lives of the assets. The Company routinely reviews the remaining estimated useful lives of finite-lived intangible assets. Goodwill is not amortized and is tested for impairment at least annually. The Company operates as one reporting unit and the fair value of the reporting unit is estimated using quoted market prices of the Company’s stock in active markets. The Company tests goodwill for impairment annually in the fourth quarter and whenever events or changes in circumstances indicate the carrying amount of goodwill may not be recoverable. When testing goodwill for impairment, the Company may first perform a qualitative assessment. If the Company determines it is not more likely than not the reporting unit’s fair value is less than its carrying value, then no further analysis is necessary. If the Company determines that it is more likely than not that the fair value of its reporting unit is less than its carrying amount, then the quantitative impairment test will be performed. The Company may elect to bypass the qualitative assessment and proceed directly to performing a quantitative analysis. Under the quantitative impairment test, if the carrying amount of the Company’s reporting unit exceeds its fair value, the Company recognizes an impairment of goodwill for the amount of this excess. The Company determined no impairment existed for goodwill for the three and nine months ended September 30, 2024. The Company evaluates the recoverability of long-lived assets, including property and equipment and intangible assets subject to amortization for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be fully recoverable. Such events and changes may include significant changes in performance relative to expected operating results, significant changes in asset use, significant negative industry or economic trends, and changes in the Company’s business strategy. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of long-lived assets is not recoverable, the carrying amount of such assets is reduced to fair value. There were no impairment charges to long-lived assets during the periods presented. c. Fair Value Measurements Cash and cash equivalents, restricted cash, prepaid expenses and other assets, trade payables and accrued expenses and other liabilities, are stated at their carrying value which approximates their fair value due to the short time to the expected receipt or payment. The following tables present information about the Company’s financial assets and liabilities that are measured in fair value on a recurring basis as of September 30, 2024 and December 31, 2023 (in thousands): Fair value measurements as of Description Fair Value Hierarchy September 30, 2024 December 31, 2023 Financial assets: Money market funds included in cash and cash equivalent Level 1 $ 2,665 $ 2,550 Treasury bills included in cash and cash equivalent Level 1 1,313 2,525 Total Assets Measured at Fair Value $ 3,978 $ 5,075 Financial Liabilities: Earnout Level 3 $ 792 $ 3,292 Total liabilities measured at fair value $ 792 $ 3,292 The Company classifies cash equivalents within Level 1, because the Company uses quoted market prices or alternative pricing sources and models utilizing market observable inputs to determine their fair values. The The following table summarizes the earnout liability activity as of September 30, 2024 (in thousands): Earnout Balance December 31, 2023 $ 3,292 Change in fair value (2,500 ) Balance September 30, 2024 $ 792 d. 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 clinics and rehabilitation centers, professional and college sports teams, private individuals (who finance the purchases by themselves, through fundraising or reimbursement coverage from insurance companies), and distributors. Disa re ation of Revenues (in thousands Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Product $ 4,800 $ 3,632 $ 13,667 $ 5,563 Rental 1,008 303 2,776 685 Service and warranty 320 468 1,675 722 Total Revenues $ 6,128 $ 4,403 $ 18,118 $ 6,970 Product revenue Revenue from Products sold to rehabilitation facilities and end users is recognized at a point in time once the customer has obtained the legal title to the items purchased. For ReWalk and ReStore systems sold to rehabilitation facilities, the Company provides an immaterial level of training and considers the elements in the arrangement to be a single performance obligation. Therefore, the Company recognizes revenue for the system and training only after delivery in accordance with the agreement's delivery terms to the customer and after the training has been completed. For sales of ReWalk systems to end users, the Company does not provide training to the end user as this training is provided separately by the rehabilitation center that the end user chooses to use. Similarly, for sales of ReWalk systems to third party distributors, the Company does not provide training to the distributor because the distributor would previously have completed the ReWalk Training program. Therefore, in both cases the Company recognizes revenue upon delivery. The Company generally does not grant a right of return for its products. In the rare circumstances when the Company provides a right of return for its products, the Company records reductions to revenue for expected future product returns based on the Company’s historical experience and estimates. The Company offered five products: (1) ReWalk Personal, (2) ReWalk Rehabilitation, (3) ReStore, (4) MyoCycle and (5) AlterG Anti-Gravity system. ReWalk Personal and ReWalk Rehabilitation are SCI Products, which are currently designed for everyday use by paraplegic individuals at home and in their communities. SCI Products are custom fitted for each user, as well as for use by paraplegic patients in the clinical rehabilitation environment, where they provide individuals access to valuable exercise and therapy. ReWalk Rehabilitation is a ReWalk Personal product sold with multiple sizes of our adjustable parts to allow different users the ability to train within a clinic. With the recent establishment of a Medicare reimbursement pathway for the ReWalk product, the Company includes variable consideration in the form of implicit price concessions if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. The Company reassesses variable consideration at each reporting period and, if necessary, these estimates are adjusted to reflect the anticipated amounts to be collected when those facts and circumstances become known. The AlterG Anti-Gravity systems are used in physical and neurological rehabilitation and athletic training, both domestically and internationally. This transformative technology uses patented, NASA-derived DAP technology to reduce the effects of gravity and allow people to move with finely calibrated support and reduced pain. The 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. The Company also sells the MyoCycle, which uses Functional Electrical Stimulation (“FES”) technology, in the United States for use at home or in clinic. Rental revenue Rental revenue for the AlterG Anti-Gravity systems is accounted for under ASC Topic 842, Leases. The Company rents its products to customers for a fixed monthly fee over the rental term, which typically ranges from 2 to 3 years. Rental revenues are recorded as earned on a monthly basis. The Company also offers the SCI Products in a rent-to-purchase model in which the Company recognizes revenue ratably according to the agreed rental monthly fee for a limited period prior to selling its products. Service and warranties The Company services its products after expiration of the initial warranty. Service revenue, consisting of time and materials to perform the repairs, is recorded as services are rendered, which corresponds with the period in which the related expenses are incurred. Warranties are classified as either an assurance type or a service type warranty. A warranty is considered an assurance type warranty if it provides the customer with assurance that the product will function as intended for a limited period of time. An assurance type warranty is not accounted for as a separate performance obligation under the revenue model. In recent years, SCI Products have included a five-year warranty. The first two years are considered as an assurance type warranty and the additional period is considered an extended service arrangement, which is a service type warranty. A service type warranty is either sold with a unit or separately for a unit for which the warranty has expired. A service type warranty is accounted as a separate performance obligation and revenue is recognized ratably over the life of the warranty. With the recent establishment of a Medicare reimbursement pathway, the Company will offer its SCI Products to qualified Medicare beneficiaries with a two-year assurance type warranty only. The ReStore device is sold with a two-year warranty which is considered as assurance type warranty. The Distributed Product is sold with an assurance type warranty ranging from between one year to ten years, depending on the specific product and part. For AlterG Anti-Gravity Products, the Company offers customers extended warranty contracts that extend or enhance the technical support, parts, and labor coverage offered as part of the base warranty included with the Anti-Gravity system products. Extended warranty revenue is recognized ratably over the extended warranty coverage period. The Company offers a one-year assurance type warranty to customers in the U.S. and two years assurance type warranty for spare parts only to its international distributors. For these products, the Company determines standalone selling price based on the price at which the performance obligation is sold separately. Contract balances (in thousands September 30, December 31, 2024 2023 Trade receivable, net of credit losses (1) $ 5,843 $ 3,120 Deferred revenues (1) (2) $ 2,659 $ 3,010 (1) Balance presented net of unrecognized revenues that were not yet collected. (2) During the nine months ended September 30, 2024, $1.6 million of the December 31, 2023 deferred revenues balance was recognized as revenues. Deferred revenue is composed primarily of unearned revenue related to service type warranty obligations, multi-year services contracts, as well as other advances and payments which the Company received from customers prior to satisfying the performance obligation, for which revenue has not yet been recognized. The Company’s unearned performance obligations as of September 30, 2024 and the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $2.7 million, which will be fulfilled over one to five years. e. Concentrations of Credit Risks: The below table reflects the concentration of credit risk for the Company’s current customers as of September 30, 2024, to which substantial sales were made: September 30, December 31, 2024 2023 Customer A 42 % - The allowance for credit losses is based on the Company’s assessment of the collectability of accounts. The Company regularly assessed collectability based on a combination of factors, including an assessment of the current customer’s aging balance, the nature and size of the customer, the financial condition of the customer, and future expected economic conditions. Trade receivables deemed uncollectable are charged against the allowance for credit losses when identified. As of September 30, 2024, and December 31, 2023, trade receivables are presented net of allowance for credit losses in the amount of $193 thousand and $328 thousand, respectively. f. Warranty provision For assurance-type warranty, the Company 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 in thousands Balance at December 31, 2023 $ 348 Provision 606 Usage (530 ) Balance at September 30, 2024 $ 424 g. Basic and diluted net loss per ordinary share: 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. As of September 30, 2024 and 2023, the total number of ordinary shares related to the outstanding warrants and share option plans aggregated to 2,503,297 and 2,780,512, respectively, was excluded from the calculations of diluted loss per ordinary share since it would have an anti-dilutive effect. h. New Accounting Pronouncements Recent Accounting Pronouncements Not Yet Adopted i. In December 2023, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) 2023-09, “Income Taxes - Improvements to Income Tax Disclosures” requiring enhancements and further transparency to certain income tax disclosures, most notably the tax rate reconciliation and income taxes paid. This ASU is effective for fiscal years beginning after December 15, 2024 on a prospective basis and retrospective application is permitted. The Company is currently evaluating the impact of the adoption of this standard. ii. In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose information about their reportable segments’ significant expenses and other segment items on an interim and annual basis. Public entities with a single reportable segment are required to apply the disclosure requirements in ASU 2023-07, as well as all existing segment disclosures and reconciliation requirements in ASC 280, “Segment Reporting” on an interim and annual basis. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2023-07.	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“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. GAAP 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 revenue 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, contingent liabilities, provision for warranty, allowance for credit losses 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: The functional currency is the currency that best reflects the economic environment in which the Company and its subsidiaries operate and conduct their transactions. Most of the Company’s revenues and costs are incurred in U.S. dollar. In addition, the Company’s financing activities are incurred in U.S. dollars. 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 subsidiary's functional and reporting currency. Accordingly, monetary accounts maintained in currencies other than the U.S. dollar are remeasured into U.S. dollars in accordance with ASC 830 “Foreign Currency Matters.” All transaction gains and losses of the remeasured monetary balance sheet items are reflected in the consolidated statements of operations as financing income or expenses as appropriate. c. Principles of Consolidation: The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany 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 net realizable 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 net realized value. Cost is determined as follows: Finished products - based on 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. If actual demand for the Company’s products deteriorates, or market conditions are less favourable than those projected, additional inventory reserves may be required. f. 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 20-50 Leasehold improvements Over the shorter of the lease term or estimated useful life g. Business Combinations The Company accounts for business combinations in accordance with ASC 805, “Business Combinations” (“ASC 805”). For business combinations accounted for under the acquisition method, ASC 805 requires recognition of assets acquired, liabilities assumed, and any non-controlling interest at the acquisition date, measured at their fair values as of that date. The Company determines the recognition of intangible assets based on the following criteria: (i) the intangible asset arises from contractual or other rights; or (ii) the intangible asset is separable or divisible from the acquired entity and capable of being sold, transferred, licensed, returned or exchanged. The excess of the fair value of the purchase price over the fair values of the identifiable assets and liabilities is recorded as goodwill. Determining the fair value of the identifiable assets and liabilities requires management to use significant judgment and estimates including the forecasted revenue and revenues growth rates, discount rates, customer contract renewal rates and customer attrition rates. The process of estimating the fair values requires significant estimates, especially with respect to intangible assets. Management’s determination of fair value of assets acquired and liabilities assumed at the acquisition date is based on the best information available in the circumstances and incorporates management’s own assumptions and involves a significant degree of judgment. Acquisition related costs include legal fees, consulting and success fees, and other non-recurring integration related costs. Acquisition-related costs are expensed as incurred. h. Goodwill and Other Intangibles For business combinations, the purchase prices are allocated to the tangible assets and intangible assets acquired and liabilities assumed based on their estimated fair values on the acquisition dates, with the remaining unallocated purchase prices recorded as goodwill. The Company has no indefinite-lived intangible assets other than goodwill. Acquired identifiable finite-lived intangible assets include identifiable acquired technology, customer relationships, trademarks and backlog and are amortized on a straight-line basis over the estimated useful lives of the assets. The Company routinely reviews the remaining estimated useful lives of finite-lived intangible assets. Goodwill is not amortized and is tested for impairment at least annually. The Company operates as one reporting unit and the fair value of the reporting unit is estimated using quoted market prices of the Company’s stock in active markets. The Company tests goodwill for impairment annually in the fourth quarter and whenever events or changes in circumstances indicate the carrying amount of goodwill may not be recoverable. When testing goodwill for impairment, the Company may first perform a qualitative assessment. If the Company determines it is not more likely than not the reporting unit’s fair value is less than its carrying value, then no further analysis is necessary. If the Company determines that it is more likely than not that the fair value of its reporting unit is less than its carrying amount, then the quantitative impairment test will be performed. The Company may elect to bypass the qualitative assessment and proceed directly to performing a quantitative analysis. Under the quantitative impairment test, if the carrying amount of the Company’s reporting unit exceeds its fair value, the Company recognizes an impairment of goodwill for the amount of this excess. As of December 31, 2023, no impairments of goodwill have been recognized. i. Impairment of Long-Lived Assets The Company’s long-lived assets, including right-of-use (“ROU”) assets and identifiable intangible assets that are subject to amortization, are reviewed for impairment in accordance with ASC 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, 2023, 2022 and 2021, no impairment losses have been recorded. j. 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. k. Treasury shares The Company repurchased its ordinary shares and holds them as treasury shares. The Company presents the cost to repurchase treasury shares as a reduction of shareholders' equity. l. 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 clinics and rehabilitation centres, professional and college sports teams, private individuals (who finance the purchases by themselves, through fundraising or reimbursement coverage from insurance companies), and distributors. The Company recognizes revenue in accordance with ASC 606, “Revenue Recognition” when, or as, control of the promised good or service is transferred to the customer, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company applies the following five steps: 1. Identify the contract with a customer The Company generally considers a purchase order or a signed quote to be a contract with a customer. In evaluating the contract with a customer, the Company analyzes the customer’s intent and ability to pay the amount of promised consideration (credit risk) and considers the probability of collecting substantially all of the consideration. 2. Identify the performance obligations in the contract At a contract’s inception, the Company assesses the goods or services promised in a contract with a customer and identifies the performance obligations. 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. 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. 5. Recognize revenue when or as the Company satisfies a performance obligation Revenue is recognized when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Control either transfers over time or at a point in time, which affects when revenue is recorded. The Company has elected to apply the practical expedient for financing component for transactions in which the difference between the payment date and the revenue recognition timing is up to 12 months. Disaggregation of Revenue (in thousands): Year Ended December 31, 2023 2022 2021 Product $ 10,681 $ 4,175 $ 4,916 Rental 1,033 859 533 Service and warranty 2,140 477 517 Total Revenues $ 13,854 $ 5,511 $ 5,966 Product revenue Revenue from Products is comprised of sale of Anti-Gravity products, sale of systems products to rehabilitation facilities and sale of ReWalk Personal Exoskeleton systems to end users. Revenues generated from the sale of Products are recognized at a point in time, once the customer has obtained the legal title to the items purchased. For systems sold to rehabilitation facilities, the Company includes insignificant training and considers the elements in the arrangement to be a single performance obligation. Therefore, the Company recognizes revenue for the system only when control is transferred after delivery and when the training has been completed, in accordance with the agreements terms with the customer. For sales of ReWalk Personal Exoskeleton systems to end users, and for sales of ReWalk Personal or ReWalk Rehabilitation Exoskeleton systems to third party distributors, the Company does not provide training to the end user as this training is completed by the rehabilitation center or by the distributor that have previously completed the ReWalk Training program. Therefore, the Company recognizes revenue in such sales upon delivery. The Company generally does not grant a right of return for its products. In rare circumstances when the Company provides a right of return for its products. the Company records reductions to revenue for expected future product returns based on the Company’s historical experience and estimates. During 2023, the Company offered six products: (1) ReWalk Personal Exoskeletons, (2) ReWalk Rehabilitation Exoskeleton, (3) ReStore, (4) AlterG Anti-Gravity systems, (5) MyoCycle and (6) MediTouch. Due to unsatisfactory sales performance of the MediTouch product lines, the Company terminated this agreement as of January 31, 2023. Rental revenue Rental revenue for the AlterG Anti-Gravity systems is accounted for under ASC Topic 842, Leases. The Company rents its products to customers for a fixed monthly fee over the rental term, which typically ranges from 2 to 3 years. Rental revenues are recorded as earned on a monthly basis. See Note 2x for additional information. For the SCI Products, the Company also offers a rent-to-purchase model in which the Company recognizes revenue ratably according to the agreed rental monthly fee for a limited period prior to selling its products. Service and warranties The Company services its products after expiration of the initial warranty. Service revenue, consisting of time and materials to perform the repairs, is recorded as services are rendered. Determining the transaction price requires of level judgment, which is discussed by revenue category in further detail below. Warranties are classified as either an assurance type or a service type warranty. A warranty is considered an assurance type warranty if it provides the customer with assurance that the product will function as intended for a limited period of time. An assurance type warranty is not accounted for as a separate performance obligation under the revenue model. SCI Products include a five -year warranty The ReStore device is sold with a two-year warranty which is considered as assurance type warranty. The Distributed Products are sold with assurance type warranty ranging between three years to ten years, depending on the specific product and part. F or AlterG Anti-Gravity Products, the Company offers customers extended warranty contracts that extend or enhance the technical support, parts, and labor coverage offered as part of the base warranty included with the Anti-Gravity system products. Extended warranty revenue is recognized ratably over the extended warranty coverage period. The Company offers a one-year assurance type warranty to customers in the U.S. and two years assurance type warranty for spare parts only to its international distributors. For these products, the Company determines standalone selling price based on the price at which the performance obligation is sold separately. Contract balances (in thousands): December 31, December 31, 2023 2022 Trade receivable, net of credit losses (1) $ 3,120 $ 1,036 Deferred revenues (1) (2) $ 3,010 $ 1,191 (1) Balance presented net of unrecognized revenue that was not yet collected. (2) $435 thousands of the December 31, 2022 deferred revenue balance was recognized as revenue during the year ended December 31, 2023. Deferred revenue which represent a contract liability, include unearned amounts related to service type warranty obligations as well as other advances and payments which the Company received from customers prior to satisfying the performance obligation, for which revenue has not yet been recognized. The Company's unearned performance obligations as of December 31, 2023 and the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $3.1 million, which will be fulfilled over one to five years. m. Accounting for Share-Based Compensation: The Company accounts for share-based compensation in accordance with ASC 718, “Compensation-Stock Compensation” (“ASC 718”). ASC 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. The Company account for forfeitures as they occur. 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 is calculated based on actual historical stock price movements over the most recent periods ending on the grant date, equal to the expected term of the options, or based on certain peer companies that the Company considered to be comparable, in case there is no sufficient trading volume to rely on market volatility. The expected option term is determined based on the simplified method, 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. 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 Company accounts for options granted to consultants and other service providers under ASC 718. The fair value of these options was estimated using a Black-Scholes-Merton option-pricing model. n. Warrants to Acquire Ordinary Shares: During the twelve -month ended December 31, 2021, the Company issued warrants to acquire up to 15,083,611 ordinary shares. There were no issued warrants during the twelve months ended December 31, 2023 and 2022. The Company assessed the warrants pursuant to ASC 480 "Distinguishing Liabilities from Equity" and ASC 815 "Derivatives and Hedging" and determined that the warrants should be accounted for as equity and not as a derivative liability. Refer to Note 9f for additional information. o. 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 received for research and development in the period in which the grant was received. p. Income Taxes The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 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 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, 2023, and 2022, the Company did not identify any significant uncertain tax positions. q. Warranty provision: For assurance-type warranty, the Company 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 in thousands Balance at December 31, 2022 $ 92 AlterG acquisition – see note 5 535 Provision 200 Usage (479 ) Balance at December 31, 2023 $ 348 r. 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. The bank deposits are held in financial institutions which management believes are institutions with high credit standing, and accordingly, minimal credit risk from geographic or credit concentration exists with respect to these deposits. The below table reflects the concentration of credit risk for the Company’s current customers as of December 31, 2023, to which substantial sales were made. Concentration of credit risk with respect to trade receivable is primarily limited to a customer to which the Company makes substantial sales. December 31, 2023 2022 Customer A * )% 27 % Customer B * )% 13 % Customer C - 13 % Customer D - 11 % *) Less than 10% The allowance for credit losses is based on the Company's assessments of factors that may affect a customer's ability to pay. The Company regularly reviews the adequacy of the allowance for credit losses based on a combination of factors, including an assessment of the current customer's aging balance, the nature and size of the customer, the financial condition of the customer, and the amount of any receivables in dispute. The Company does not have any off-balance sheet credit exposure related to its customers. As of December 31, 2023, and 2022 trade receivables are presented net of $328 thousand and $26 thousand allowance for credit losses, respectively. s. 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’s expenses related to severance pay amounted to $114 thousand, $113 thousand and $104 thousand for the years ended December 31, 2023, 2022 and 2021, respectively. t. 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. The following tables present information about the Company’s financial assets and liabilities that are measured in fair value on a recurring basis as of December 31, 2023 and December 31, 2022 (in thousands): Fair value measurements as of Description Fair Value Hierarchy December 31, 2023 December 31, 2022 Financial assets: Money market funds included in cash and cash equivalent Level 1 $ 2,550 $ - Treasury bills included in cash and cash equivalent Level 1 $ 2,525 $ - Total Assets Measured at Fair Value $ 5,075 $ - Financial Liabilities: Earnout Level 3 $ 3,292 $ - Total liabilities measured at fair value $ 3,292 $ - The Company classifies cash equivalents within Level 1, because the Company uses quoted market prices or alternative pricing sources and models utilizing market observable inputs to determine their fair values. The earnout was valued using a Monte Carlo simulation analysis, which is considered to be a Level 3 fair value measurement. The following table summarizes the earnout liability activity as of December 31, 2023 (in thousands): Earnout Initial Measurement (August 11, 2023) $ 3,607 Change in fair value (315) Balance December 31, 2023 $ 3,292 u. 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 loss per share is computed based on the weighted average number of ordinary shares outstanding during the period, plus dilutive potential shares considered outstanding during the period. v. The Company accounts for its contingent liabilities in accordance with ASC 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. w. Royalty and non-royalty-bearing grants from the Israeli Innovation Authority (the “IIA”) of the Ministry of Economy and Industry in Israel for funding of approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred, and are presented as a reduction from research and development expenses (see Note 8c). x. 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 at commencement date 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. Certain adjustments to the right-of-use asset may be required for items, such as initial direct costs paid or incentives received. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Leases with an initial term of 12 months or less are not recorded on the balance sheet. Lessor accounting - Operating leases A portion of the AlterG rental revenues for the AlterG Anti-Gravity systems are made through lease arrangements. AlterG products are available for lease agreements ranging from 12 to 42 months. If the customer terminates the contract during the lease period, they are required to pay a cancellation fee. The lease period may be extended by an additional period as specified in the contract. In determining the leases classification as a sales type or operating lease, the Company assesses, among other criteria: (i) the lease term to determine if it is for the major part of the economic life of the underlying equipment; and (ii) the present value of the lease payments to determine if they are equal to or greater than substantially all of the fair market value of the equipment at the inception of the lease AlterG Anti-Gravity systems. When these criteria are not met, the lease accounted for as operating leases and revenues are recognized over the term of the lease. Under these arrangements, when the Company acts as the lessor for its product line, the Company accounted for the lease arrangements as operating leases in accordance with ASC 842, “Lease” (“ASC 842”). The total rental revenue for the AlterG Anti-Gravity Products has amounted to $249 thousand from the time of acquisition through December 31, 2023. y. Recently Implemented Accounting Pronouncements i. 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. The Company adopted ASU 2016-13 as of January 1, 2023. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted i. In December 2023, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) 2023-09, “Income Taxes - Improvements to Income Tax Disclosures” requiring enhancements and further transparency to certain income tax disclosures, most notably the tax rate reconciliation and income taxes paid. This ASU is effective for fiscal years beginning after December 15, 2024 on a prospective basis and retrospective application is permitted. The Company is currently evaluating the impact of the adoption of this standard. ii. In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose information about their reportable segments’ significant expenses and other segment items on an interim and annual basis. Public entities with a single reportable segment are required to apply the disclosure requirements in ASU 2023-07, as well as all existing segment disclosures and reconciliation requirements in ASC 280, “Segment Reporting” on an interim and annual basis. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is cur

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2023
PREPAID EXPENSES AND OTHER CURRENT ASSETS [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, 2023 2022 Government institutions $ 253 $ 81 Prepaid expenses 1,227 242 Advances to vendors 139 174 Other assets 747 152 $ 2,366 $ 649

INVENTORIES

INVENTORIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 4: INVENTORIES The components of inventories are as follows (in thousands): September 30, December 31, 2024 2023 Finished products $ 4,174 $ 3,157 Raw materials 3,126 2,496 $ 7,300 $ 5,653	NOTE 4:- INVENTORIES The components of inventories are as follows (in thousands): December 31, 2023 2022 Finished products $ 3,157 $ 2,421 Raw materials 2,496 508 $ 5,653 $ 2,929 During the twelve months ended December 31, 2023, 2022, and 2021, the Company recognized, at cost of revenues, reserves for excess and obsolete in the amount of $398 thousand, $502 thousand, and $252 thousand, respectively.

BUSINESS COMBINATION

BUSINESS COMBINATION	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Business Combinations [Abstract]
BUSINESS COMBINATION	NOTE 5: BUSINESS COMBINATION On August 11, 2023, pursuant to an Agreement and Plan of Merger among LI, AlterG, Inc., Merger Sub, and Shareholder Representative Services LLC, LI, August 8, 2023, the Company acquired AlterG, Inc.and AlterG, Inc.became a wholly owned subsidiary of the Company. With the rebranding of the Company, AlterG, Inc. was renamed as LCAI. LCAI develops, manufactures, and markets anti-gravity systems for use in physical and neurological rehabilitation and athletic training, both in the United States and internationally. The aggregate purchase price was a total of approximately $19 million in cash, subject to working capital and other customary purchase price adjustments. Additional cash earnouts (initially estimated to be approximately $4.0 million in the aggregate) may be paid based upon a percentage of LCAI’s year-over-year future revenue growth over the next two years subject to working capital and other customary purchase price adjustments. The total consideration transferred is as follows (in thousands): Cash $ 18,493 Earnout payments $ 3,607 Total consideration $ 22,100 Earnout payments The Company will pay an amount of cash equal to 65% of the amount, if any, by which LCAI revenue attributable to the first 12 months period exceeds revenue target ("first earnout payment"), and an amount in cash equal to 65% of the amount, if any, by which LCAI revenue attributable to the following 12 months period exceeds the revenue from the first 12 month period ("second earnout payment"). However, the company did not meet the revenue target for the first year of the earnout, and as a result, no payment will be made for the first year. At the date of acquisition, management estimated fair value of the earnout payment based on the actual up to date performance of the acquired entity and the probability of the earn out payment occurrence to be at approximately $3.6 million. The earn-out was accounted for as a liability and will be remeasured at each reporting period through consolidated statement of operations. The Company has accounted for the LCAI acquisition as a business combination. The Company has preliminarily allocated the purchase price of approximately $22.1 million fair values, and the excess of the purchase price over the aggregate fair values is recorded as goodwill. The following table summarizes the preliminary fair value of assets acquired and liabilities assumed as of the acquisition date (in thousands): Cash and cash equivalent $ 478 Restricted cash 51 Accounts receivable 1,773 Inventory 3,330 Prepaid expenses and other current assets 470 Right of use asset 1,151 Property and equipment, net 827 Other non-current assets 30 Goodwill 7,538 Intangible assets 14,133 Accounts payable (2,082 ) Accrued compensation (766 ) Other accrued liabilities (1,059 ) Deferred revenue (2,088 ) Warranty Obligations (535 ) Leases Liability (1,151 ) Total purchase consideration $ 22,100 The following table presents the details of the intangible assets acquired at the date of LCAI acquisition (in thousands): Estimated Fair Value Estimated Useful Life (Years) Trademark $ 795 3 Technology 6,161 4 Customer relationship - Warranty 201 2 Customer relationship - Rental 2,102 4 Customer relationship - Distribution 4,578 5 Backlog 296 1 Under the purchase price allocation, the Company allocates the purchase price to tangible and identified intangible assets acquired and liabilities assumed based on the estimates of their fair values. The fair values for the intangible assets acquired were primarily based on significant inputs that are not observable in the market and thus represent a Level 3 measurement in the fair value hierarchy. Customer relationships, distributor relationships, backlog, trademark and developed technology were valued using the income approach, based on estimated projections of expected cash flows to be generated by the assets, discounted to the present value at discount rates commensurate with perceived risk. The discounted cash flow analyses factor in assumptions on revenue and expense growth rates including estimates of customer growth and attrition rates, distributor growth and attrition rates, technology obsolescence, and relief from royalty projections. Additionally, these discounted cash flow analyses factor in expected amounts of working capital, fixed assets, assembled workforce and cost of capital for each intangible asset.	NOTE 5:- BUSINESS COMBINATION On August 11, 2023, pursuant to an Agreement and Plan of Merger among RRI, AlterG, Merger Sub, and Shareholder Representative Services LLC, RRI, August 8, 2023, the Company acquired AlterG and AlterG became a wholly owned subsidiary of the Company. AlterG develops, manufactures, and markets Anti-Gravity systems for use in physical and neurological rehabilitation and athletic training, both in the United States and internationally. The aggregate purchase price was a total of $19.0 million in cash, subject to working capital and other customary purchase price adjustments. Additional cash earnouts may be paid based upon a percentage of AlterG’s year-over-year future revenue growth over the next two years subject to working capital and other customary purchase price adjustments. The total consideration transferred is as follows (in thousands): Cash $ 18,493 Earnout payments $ 3,607 Total consideration $ 22,100 Earnout payments The Company will pay an amount of cash equal to 65% of the amount, if any, by which AlterG revenue attributable to the first 12 months period exceeds revenue target ("first earnout payment"), and an amount in cash equal to 65% of the amount, if any, by which AlterG revenue attributable to the following 12 months period exceeds the revenue from the first 12 month period ("second earnout payment"). At the date of acquisition, management estimated fair value of the earnout payment based on the actual up to date performance of the acquired entity and the probability of the earn out payment occurrence to be at approximately $3.6 million. The Earn-out was accounted for as a liability and will be remeasured at each reporting period through the consolidated statement of operations. The Company has accounted for the AlterG acquisition as a business combination. The Company has preliminarily allocated the purchase price of approximately $22.1 million fair values, and the excess of the purchase price over the aggregate fair values is recorded as goodwill. The following table summarizes the preliminary fair value of assets acquired and liabilities assumed as of the acquisition date (in thousands): Cash and cash equivalent $ 478 Restricted cash 51 Accounts receivable 1,773 Inventory 3,330 Prepaid expenses and other current assets 470 Right of use asset 1,151 Property and equipment, net 827 Other non-current assets 30 Goodwill 7,538 Intangible assets 14,133 Accounts payable (2,082 ) Accrued compensation (766 ) Other accrued liabilities (1,059 ) Deferred revenue (2,088 ) Warranty Obligations (535 ) Leases Liability (1,151 ) Total purchase consideration $ 22,100 The following table presents the details of the intangible assets acquired at the date of AlterG acquisition (in thousands): Estimated Estimated Useful Life Fair Value (Years) Trademark $ 795 3 Technology 6,161 4 Customer relationship - Warranty 201 2 Customer relationship - Rental 2,102 4 Customer relationship - Distribution 4,578 5 Backlog 296 1 Under the preliminary purchase price allocation, the Company allocates the purchase price to tangible and identified intangible assets acquired and liabilities assumed based on the preliminary estimates of their fair values. The fair values for the intangible assets acquired were primarily based on significant inputs that are not observable in the market and thus represent a Level 3 measurement in the fair value hierarchy. Customer relationships, distributor relationships, backlog, trademark and developed technology were valued using the income approach, based on estimated projections of expected cash flows to be generated by the assets, discounted to the present value at discount rates commensurate with perceived risk. The discounted cash flow analyses factor in assumptions on revenue and expense growth rates including estimates of customer growth and attrition rates, distributor growth and attrition rates, technology obsolescence, and relief from royalty projections. Additionally, these discounted cash flow analyses factor in expected amounts of working capital, fixed assets, assembled workforce and cost of capital for each intangible asset. Such estimates are subject to change during the measurement period which is not expected to exceed one year. Any adjustments to the preliminary purchase price allocation identified during the measurement period will be recognized in the period in which the adjustments are determined. The Company incurred acquisition-related costs of $2.5 million included in General and administrative costs. The table below presents the pro forma revenue and earnings of the combined business as if the acquisition had occurred as of January 1, 2022 (in thousands): Twelve Months Ended December 31, 2023 2022 Revenues 24,923 25,307 Net loss (21,761 ) (28,369 ) The total revenues and net loss of AlterG, included in the consolidated income statement, since the acquisition date through December 31, 2023, amounted to 7,658 thousand and 249 thousand, respectively. The pro forma financial information for all periods presented above has been calculated after adjusting the results of AlterG to reflect the business combinations accounting effects resulting from these acquisitions. These proforma results reflect additional depreciation and amortization that would have been charged assuming the fair value adjustments to property, plant, and equipment and intangible asset occurred at the beginning of the period, along with consequential tax effects. The unaudited pro forma results have been prepared for comparative purposes only and are not necessarily indicative of what would have occurred had the business combinations been completed on January 1, 2022, nor it is necessarily indicative of future results of operations of the combined company. Furthermore, the unaudited pro forma financial information does not reflect the impact of any synergies resulting from the acquisition.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS, NET	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS, NET	NOTE 6: GOODWILL AND OTHER INTANGIBLE ASSETS, NET The Company has $7.5 million of goodwill related to its purchase of LCAI in the third quarter of fiscal year 2023, which has an indefinite life, and is not deductible for tax purposes. As of September 30, 2024, the components of, and changes in, the carrying amount of intangible assets, net, were as follows (in thousands): Cost September 30, 2024 Accumulated Amortization Intangible Assets, Net Trademark $ 795 $ (302 ) $ 493 Technology 6,161 (1,757 ) 4,404 Customer relationship - Warranty 201 (115 ) 86 Customer relationship - Rental 2,102 (600 ) 1,502 Customer relationship - Distribution 4,578 (1,043 ) 3,535 Backlog 296 (296 ) ‐ Total Amortized Intangible Assets $ 14,133 $ (4,113 ) $ 10,020 The estimated amortization expense is shown below (in thousands): Fiscal 2024 (period remaining) $ 842 Fiscal 2025 3,307 Fiscal 2026 3,143 Fiscal 2027 2,172 Fiscal 2028 556 Total $ 10,020	NOTE 6:- GOODWILL AND OTHER INTANGIBLE ASSETS, NET The Company has $7.5 million of goodwill related to its purchase of AlterG in the third quarter of fiscal year 2023, which has an indefinite life, and is not deductible for tax purposes. As of December 31, 2023, the components of, and changes in, the carrying amount of intangible assets, net, were as follows (in thousands): Cost December 31, 2023 Accumulated Amortization Intangible Assets, Net Trademark 795 (104 ) 691 Technology 6,161 (604 ) 5,557 Customer relationship - Warranty 201 (40 ) 161 Customer relationship - Rental 2,102 (206 ) 1,896 Customer relationship - Distribution 4,578 (358 ) 4,220 Backlog 296 (296 ) - Total Amortized Intangible Assets 14,133 (1,608 ) 12,525 The estimated amortization expense is shown below (in thousands): Fiscal 2024 3,347 Fiscal 2025 3,307 Fiscal 2026 3,143 Fiscal 2027 2,172 Fiscal 2028 556 Total 12,525

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 7:- PROPERTY AND EQUIPMENT, NET The components of property and equipment, net are as follows (in thousands): December 31, 2023 2022 Cost: Computer equipment $ 1,690 $ 743 Office furniture and equipment 468 308 Machinery and laboratory equipment 621 621 Field service units 4,166 1,816 Leasehold improvements 658 333 $ 7,603 $ 3,821 December 31, 2023 2022 Accumulated depreciation 6,341 3,625 Property and equipment, net $ 1,262 $ 196 Depreciation expenses amounted to $239 thousand, $202 thousand, and $266 thousand for the years ended December 31, 2023, 2022 and 2021, respectively.

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 7: COMMITMENTS AND CONTINGENT LIABILITIES a. Purchase commitments: 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 September 30, 2024, non-cancelable outstanding obligations amounted to approximately $5.9 million. b. Operating lease commitment: (i) The Company operates from leased facilities in Israel, the United States and Germany. These leases expire in 2025. A portion of the Company’s facilities leases is generally subject to annual changes in the Consumer Price Index (the “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) LL and LG lease cars for their employees under cancelable operating lease agreements expiring at various dates between 2024 and 2026. A subset of the Company’s car leases is considered variable. The variable lease payments for such car leases are based on actual mileage incurred at the stated contractual rate. LL and LG have an option to be released from these agreements, which may result in penalties in a maximum amount of approximately $28 thousand as of September 30, 2024. 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 condensed consolidated balance sheets as of September 30, 2024 are as follows (in thousands): 2024 $ 342 2025 670 2026 12 Total lease payments 1,024 Less: imputed interest (43 ) Present value of future lease payments 981 Less: current maturities of operating leases 936 Non-current operating leases $ 45 Weighted-average remaining lease term (in years) 0.92 Weighted-average discount rate 9.12 % Lease expense under the Company’s operating leases was $321 thousand and $269 thousand for the three months ended September 30, 2024 and 2023 respectively. For the nine months ended September 30, 2024 and 2023 the lease expense was $974 thousand and $657 thousand, respectively. c. Royalties The Company’s research and development efforts are financed, in part, through funding from the Israel Innovation Authority (“IIA”). Since the Company’s inception through September 30, 2024, the Company received funding from the IIA in the total amount of $2.8 million. Out of the $2.8 million in funding from the IIA, a total amount of $1.6 million were royalty-bearing grants, $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, while $806 thousand was received without future obligation. 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. As of September 30, 2024, the Company paid royalties to the IIA in the total amount of $114 thousand. For the three and nine months ended September 30, 2024, the royalties expenses were $2 thousand. There were no royalty expenses for the three and nine months ended September 30, 2023. As of September 30, 2024, 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. In accordance with the License Agreement with Harvard, the Company is required to pay royalties on net sales. Refer to note 10 in our 2023 Form 10-K for details regarding the License Agreement. LCAI earns royalties under a license agreement with a third party and is recognized as earned. Royalty payments for the three and nine months ended September 30, 2024, were $0 and $55 thousand, respectively. Royalty payments for the limited consolidation period ended September 30, 2023 were $31 thousand following the acquisition of AlterG in August 2023. d. Liens: As part of the Company’s other long-term assets and restricted cash, an amount of $361 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: Occasionally, the Company is involved in various claims such as product liability claims, lawsuits, regulatory examinations, investigations, and other legal matters arising, for the most part, in the ordinary course of business. The outcome of any pending or threatened litigation and other legal matters is inherently uncertain, and it is possible that resolution of any such matters could result in losses material to the Company’s consolidated results of operations, liquidity, or financial condition. Except as otherwise disclosed herein, the Company is not currently party to any material litigation.	NOTE 8:- 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 cancelled without penalty. As of December 31, 2023, non-cancellable outstanding obligations amounted to approximately $8.6 million. b. Operating lease commitment: (i) The Company operates from leased facilities in Israel, the United States and Germany. These leases expire between 2024 and 2025. 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 2024 and 2026 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 $30 thousand as of December 31, 2023. 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, 2023 are as follows (in thousands): 2024 $ 1,363 2025 674 2026 13 Total lease payments 2,050 Less: imputed interest (147 ) Present value of future lease payments 1,903 Less: current maturities of operating leases (1,296 ) Non-current operating leases $ 607 Weighted-average remaining lease term (in years) 1.92 Weighted-average discount rate 9.21 % Total lease expenses for the years ended December 31, 2023, 2022 and 2021 were $976 thousand, $739 thousand, and $730 thousand, respectively. c. Royalties: The Company’s research and development efforts are financed, in part, through funding from the Israel Innovation Authority (“IIA”). Since the Company’s inception through December 31, 2023, the Company received funding from the IIA in the total amount of $2.6 million. Out of the $2.6 million in funding from the IIA, a total amount of $1.6 million were royalty-bearing grants, $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, while $ 570 As of December 31, 2023, the Company paid royalties to the IIA in the total amount of $110 thousand. Royalties expenses in cost of revenue were $17 thousand, $7 thousand and $14 thousand, for the years ended December 31, 2023, 2022 and 2021, respectively. As of December 31, 2023, 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. A dditionally, the License Agreement requires the Company to pay College (“Harvard”) royalties on net sales, see Note 10 below for more information about the Collaboration Agreement (as defined below) and the License Agreement (as defined below). d. Liens As part of the Company’s restricted cash and other long-term assets, as of December 31, 2023, an amount of $709 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: Occasionally, the Company is involved in various claims such as product liability claims, lawsuits, regulatory examinations, investigations, and other legal matters arising, for the most part, in the ordinary course of business. While the outcome of any pending or threatened litigation and other legal matters is inherently uncertain, the Company does not believe the outcome of any of the matters will have a material adverse effect on the Company’s consolidated results of operation, liquidity or financial condition.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
SHAREHOLDERS' EQUITY	NOTE 8: SHAREHOLDERS’ EQUITY a. Reverse share split: At the Company’s 2023 annual general meeting, the Company’s shareholders approved (i) a reverse share split within a range of 1:2 to 1:12, 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) so that the maximum number of authorized ordinary shares would be 120 million. In accordance with the shareholder approval, in early March 2024 the Board of Directors of the Company approved a one-for-seven reverse share split of the Company’s ordinary shares, reducing the number of the Company’s issued and outstanding ordinary shares from approximately 60.1 million pre-split shares to approximately 8.6 million post-split shares. The Company’s ordinary shares began trading on a split-adjusted basis on March 15, 2024. Additionally, effective at the same time, the total authorized number of ordinary shares of the Company was adjusted to 25 million post-split shares, the par value per share of the ordinary shares changed to NIS 1.75 and the authorized share capital of the Company changed from NIS 30,000,000 to NIS 43,750,000. All share and per share data included in these condensed consolidated financial statements give retroactive effect to the reverse share split for all periods presented. Upon the effectiveness of the reverse share split, every seven 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. Share option plans: As of September 30, 2024, no ordinary shares were reserved, as the Company’s 2014 Incentive Compensation Plan (the “2014 Plan”) was terminated on August 19, 2024, and a new plan has not yet been approved as a replacement. As of December 31, 2023, the Company had reserved 145,560 ordinary shares for issuance to the Company’s and its affiliates’ respective employees, directors, officers, and consultants pursuant to equity awards granted under the 2014 Plan. Options to purchase ordinary shares generally vest over four years, with certain options to non-employee directors vesting quarterly over one year. Under the 2014 Plan, any option that was forfeited or canceled before expiration became available for future grants. However, as the 2014 Plan was terminated on August 19, 2024, no further options will be granted under this plan. There were no options granted during the nine months that ended September 30, 2024, and 2023. The fair value of RSUs granted is determined based on the price of the Company's ordinary shares on the date of grant. A summary of employee share options activity during the nine months ended September 30, 2024, is as follows: Number Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value (in thousands) Options outstanding as of December 31, 2023 4,723 $ 259.73 4.39 $ - Granted - - - - Exercised - - - - Forfeited - - - - Options outstanding as of September 30, 2024 4,723 $ 259.73 3.62 $ - Options exercisable as of September 30, 2024 4,723 $ 259.73 3.62 $ - 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 that hold options with positive intrinsic value exercised their options on the last date of the exercise period. No options were exercised during the nine months ended September 30, 2024 and 2023. A summary of employees and non-employees RSUs activity during the nine months ended September 30, 2024 is as follows: Number of shares underlying outstanding RSUs Weighted- average grant date fair value Unvested RSUs as of December 31, 2023 538,885 $ 6.07 Granted 14,740 4.80 Vested (218,493 ) 6.56 Forfeited (3,413 ) 6.86 Unvested RSUs as of September 30, 2024 331,719 $ 5.68 The weighted average grant date fair value of RSUs granted during the nine months ended September 30, 2024, and 2023 was $4.80 and $4.69, respectively. As of September 30, 2024, there were $1.7 million of total unrecognized compensation costs related to non-vested share-based compensation arrangements granted under the Company's 2014 Plan. This cost is expected to be recognized over a period of approximately 2.3 years. The number of options and RSUs outstanding as of September 30, 2024 is set forth below, with options separated by range of exercise price. Weighted average remaining contractual life (years) (1) Options outstanding and exercisable as of September 30, 2024 Weighted average remaining contractual life (years) (1) Range of exercise price Options and RSUs outstanding as of September 30, 2024 RSUs only 331,719 - - - $37.6 1,774 4.49 1,774 4.49 $178.5 - $236.3 1,845 3.59 1,845 3.59 $350 - $367.5 887 2.65 887 2.65 $1,277.5 - $3,634.8 217 0.63 217 0.63 336,442 3.62 4,723 3.62 (1) Calculation of weighted average remaining contractual term does not include the RSUs that were granted, which have an indefinite contractual term. c. Share-based awards to non-employee consultants: As of September 30, 2024, there are no outstanding options or RSUs held by non-employee consultants. d. Treasury shares: On June 2, 2022, the Company’s Board of Directors approved a share repurchase program to repurchase up to $8.0 million of its Ordinary Shares, par value NIS 0.25 per share. On July 21, 2022, the Company received approval from an Israeli court for the share repurchase program. The program was scheduled to expire on the earlier of January 20, 2023, or reaching $8.0 million of repurchases. On December 22, 2022, the Company’s Board of Directors approved an extension of the repurchase program, with such extension to be in the aggregate amount of up to $5.8 million. The extension was approved by an Israeli court on February 9, 2023, and it expired on August 9, 2023. As of September 30, 2024, pursuant to the Company’s share repurchase program, the Company had repurchased a total of 574,658 of its outstanding ordinary shares at a total cost of $3.5 million. e. Warrants to purchase ordinary shares: The following table summarizes information about warrants outstanding and exercisable that were classified as equity as of September 30, 2024: Issuance date Warrants outstanding Exercise price per warrant Warrants outstanding and exercisable Contractual term (number) (number) December 31, 2015 (1) 681 $ 52.50 681 See footnote (1) December 28, 2016 (2) 272 $ 52.50 272 See footnote (1) April 5, 2019 (3) 58,350 $ 35.98 58,350 October 7, 2024 June 12, 2019 (4) 59,523 $ 42.00 59,523 December 12, 2024 February 10, 2020 (5) 4,054 $ 8.75 4,054 February 10, 2025 February 10, 2020 (6) 15,120 $ 10.94 15,120 February 10, 2025 July 6, 2020 (7) 64,099 $ 12.32 64,099 January 2, 2026 July 6, 2020 (8) 42,326 $ 15.95 42,326 January 2, 2026 December 8, 2020 (9) 83,821 $ 9.38 83,821 June 8, 2026 December 8, 2020 (10) 15,543 $ 12.55 15,543 June 8, 2026 February 26, 2021 (11) 780,095 $ 25.20 780,095 August 26, 2026 February 26, 2021 (12) 93,612 $ 32.05 93,612 August 26, 2026 September 29, 2021 (13) 1,143,821 $ 14.00 1,143,821 March 29, 2027 September 29, 2021 (14) 137,257 $ 17.81 137,257 September 27, 2026 2,498,574 2,498,574 (1) Represents warrants for ordinary shares issuable upon an exercise price of $52.50 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited (“Kreos”) in connection with a loan made by Kreos to the Company 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 the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, 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 September 30, 2024. (2) 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. (3) 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. (4) Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019. (5) 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. As of September 30, 2024, 534,300 warrants were exercised for a total consideration of $4,675,125. During the nine months ended September 30, 2024, no warrants were exercised. (6) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. As of September 30, 2024, 32,880 warrants were exercised for a total consideration of $359,625. During the nine months ended September 30, 2024, no warrants were exercised. (7) Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in July 2020. As of September 30, 2024, 288,634 warrants were exercised for a total consideration of $3,556,976. During the nine months that ended September 30, 2024, no warrants were exercised. (8) Represents warrants that were issued to the placement agent as compensation for his role in the Company’s July 2020 registered direct offering. (9) Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in December 2020. As of September 30, 2024, 514,010 warrants were exercised for a total consideration of $4,821,416. During the nine months that ended September 30, 2024, no warrants were exercised. (10) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of September 30, 2024, 32,283 warrants were exercised for a total consideration of $405,003. During the nine months that ended September 30, 2024, no warrants were exercised. (11) Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in February 2021. (12) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2021 private placement. (13) Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in September 2021. (14) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering. f. Share-based compensation expense for employees and non-employees: The Company recognized non-cash share-based compensation expenses for both employees and non-employees in the condensed consolidated statements of operations as follows (in thousands): Nine Months Ended September 30, 2024 2023 Cost of revenues $ 12 $ 5 Research and development, net 130 112 Sales and marketing 309 270 General and administrative 596 568 Total $ 1,047 $ 955	NOTE 9:- SHAREHOLDERS’ EQUITY a. Equity raise: Follow-on offerings On February 19, 2021, the Company entered into a purchase agreement with certain institutional and other accredited investors for the issuance and sale of 10,921,502 ordinary shares, par value NIS 0.25 per share at $3.6625 per ordinary share and warrants to purchase up to an aggregate of 5,460,751 ordinary shares with an exercise price of $3.6 per share, exercisable from February 19, 2021, until August 26, 2026. Additionally, the Company issued warrants to purchase up to 655,290 ordinary shares, with an exercise price of $4.578125 per share, exercisable from February 19, 2021, until August 26, 2026, to the Company February 2021 private placement offering. On September 27, 2021, the Company signed a purchase agreement with certain institutional investors for the issuance and sale of 15,403,014 ordinary shares, par value NIS 0.25 per share, pre-funded warrants to purchase up to an aggregate of 610,504 ordinary shares and ordinary warrants to purchase up to an aggregate of 8,006,759 ordinary shares at an exercise price of $2.00 per share. The Pre-Funded Warrants have an exercise price of $0.001 per Ordinary Share and are immediately exercisable and can be exercised at any time after their original issuance until such pre-funded warrants are exercised in full. Each ordinary shares was sold at an offering price of $2.035 and each pre-funded warrant was sold at an offering price of $2.034 (equal to the purchase price per ordinary share minus the exercise price of the pre-funded warrant). The ordinary warrants are exercisable at any time and from time to time, in whole or in part, following the date of issuance and ending five and one-half years from the date of issuance. All of the pre-funded warrants were exercised in full on September 27, 2021, and the offering closed on September 29, 2021. Additionally, the Company issued warrants to purchase up to 960,811 ordinary shares, with an exercise price of $2.5438 per share, exercisable from September 27, 2021, until September 27, 2026, to the Company September 2021 registered direct offering. As of December 31, 2023, a total of 9,814,754 outstanding warrants with exercise prices ranging from $1.25 to $1.79 were exercised, for total gross proceeds of approximately $13.8 million. During the twelve months that ended December 31, 2023 no warrants were exercised. b. 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, RSUs, 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 RSU 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, 2023 and 2022, the Company had reserved 1,018,945 and 2,934,679 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 vesting over one year. Any option or RSUs that are forfeited or cancelled 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 2023 is as follows: Number Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value (in thousands) Options outstanding at the beginning of the year 43,994 $ 41.27 4.39 $ - Granted - - - - Exercised - - - - Forfeited (10,823 ) 52.78 - - Options outstanding at the end of the year 33,171 $ 37.51 4.39 $ - Options exercisable at the end of the year 33,171 $ 37.51 4.39 $ - There were no options granted during the fiscal year ended December 31, 2023, 2022 and 2021. 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, 2023, 2022 and 2021, no options were exercised. A summary of employee and non-employee RSUs activity during the fiscal year ended 2023 is as follows: Number of shares underlying outstanding RSUs Weighted- average grant date fair value Unvested RSUs at the beginning of the year 2,755,057 1.16 Granted 2,258,370 0.66 Vested (1,109,200 ) 1.14 Forfeited (131,813 ) 1.13 Unvested RSUs at the end of the year 3,772,414 0.87 The weighted average grant date fair values of RSUs granted during the fiscal year ended December 31, 2023, 2022 and 2021, were $0.66, $1.00 and $1.69, respectively. Total fair value of shares vested during the year ended December 31, 2023, 2022 and 2021 were $1,268 thousand, $860 thousand, and $802 thousand, respectively. As of December 31, 2023, there were $2.7 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 2.9 years. The number of options and RSUs outstanding as of December 31, 2023 is set forth below, with options separated by range of exercise price: Range of exercise price Options and RSUs Outstanding as of December 31, 2023 Weighted average remaining contractual life (years) (1) Options Exercisable as of December 31, 2023 Weighted average remaining contractual life (years) (1) RSUs only 3,772,414 - - - $5.37 12,425 5.24 12,425 5.24 $20.42- $33.75 12,943 4.35 12,943 4.35 $50-$52.5 6,230 3.46 6,230 3.46 $182.5-$524.25 1,573 1.65 1,573 1.65 3,805,585 4.39 33,171 4.39 (1) Calculation of weighted average remaining contractual term does not include the RSUs that were granted, which have an indefinite contractual term. c. Equity compensation issued to consultants: The Company granted 32,895 RSUs during the fiscal year ended December 31, 2023, to non-employee consultants. As of December 31, 2023, there are 21,929 outstanding RSUs held by non-employee consultants. d. Share-based compensation expense for employees and non-employees: The Company recognized share-based compensation expense in the consolidated statements of operations as follows (in thousands): Year Ended December 31, 2023 2022 2021 Cost of revenue $ 9 $ 16 $ 10 Research and development, net 157 94 55 Sales and marketing 381 250 171 General and administrative 781 633 597 Total $ 1,328 $ 993 $ 833 e. Treasury shares: On June 2, 2022, the Company’s Board of Directors approved a share repurchase program to repurchase up to $8.0 million of its Ordinary Shares, par value NIS 0.25 per share. On July 21, 2022, the Company received approval from an Israeli court for the share repurchase program. The program was scheduled to expire on the earlier of January 20, 2023, or reaching $8.0 million of repurchases. On December 22, 2022, the Company’s Board of Directors approved an extension of the repurchase program, with such extension to be in the aggregate amount of up to $5.8 million. The extension was approved by an Israeli court on February 9, 2023, and it expired on August 9, 2023. As of December 31, 2023, pursuant to the Company’s share repurchase program, the Company had repurchased a total of 4,022,607 of its outstanding ordinary shares at a total cost of $3.5 million. f. Warrants to purchase ordinary shares: The following table summarizes information about warrants outstanding and exercisable as of December 31, 2023: Issuance date Warrants outstanding Exercise price per warrant Warrants outstanding and exercisable Contractual term (number) (number) December 31, 2015 (1) 4,771 $ 7.500 4,771 See footnote (1) December 28, 2016 (2) 1,908 $ 7.500 1,908 See footnote (1) February 25, 2019 (5) 45,600 $ 7.187 45,600 February 21, 2024 April 5, 2019 (6) 408,457 $ 5.140 408,457 October 7, 2024 April 5, 2019 (7) 49,015 $ 6.503 49,015 April 3, 2024 June 5, 2019, and June 6, 2019 (8) 1,464,665 $ 7.500 1,464,665 June 5, 2024 June 5, 2019 (9) 87,880 $ 9.375 87,880 June 5, 2024 June 12, 2019 (10) 416,667 $ 6.000 416,667 December 12, 2024 June 10, 2019 (11) 50,000 $ 7.500 50,000 June 10, 2024 February 10, 2020 (12) 28,400 $ 1.250 28,400 February 10, 2025 February 10, 2020 (13) 105,840 $ 1.563 105,840 February 10, 2025 July 6, 2020 (14) 448,698 $ 1.760 448,698 January 2, 2026 July 6, 2020 (15) 296,297 $ 2.278 296,297 January 2, 2026 December 8, 2020 (16) 586,760 $ 1.340 586,760 June 8, 2026 December 8, 2020 (17) 108,806 $ 1.792 108,806 June 8, 2026 February 26, 2021 (18) 5,460,751 $ 3.600 5,460,751 August 26, 2026 February 26, 2021 (19) 655,290 $ 4.578 655,290 August 26, 2026 September 29, 2021 (20) 8,006,759 $ 2.000 8,006,759 March 29, 2027 September 29, 2021 (21) 960,811 $ 2.544 960,811 September 27, 2026 19,187,375 19,187,375 (1) Represents warrants for ordinary shares issuable upon an exercise price of $7.500 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited (“Kreos”) in connection with a loan made by Kreos to the Company 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 the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, 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, 2023. (2) 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. (3) Represents common warrants that were issued as part of the Company’s follow-on public offering in November 2018. (4) Represents common warrants that were issued to the underwriters as compensation for their role in the Company’s follow-on public offering in November 2018. (5) Represents warrants that were issued to the exclusive placement agent as compensation for its role in the Company’s follow-on public offering in February 2019. (6) 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. (7) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s April 2019 registered direct offering. (8) Represents warrants that were issued to certain institutional investors in a warrant exercise agreement on June 5, 2019, and June 6, 2019, respectively. (9) 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. (10) Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019. (11) 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. (12) 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. As of December 31, 2023, 3,740,100 warrants were exercised for total consideration of $4,675,125. During the twelve months that ended December 31, 2023, no warrants were exercised. (13) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. As of December 31, 2023, 230,160 warrants were exercised for total consideration of $359,625. During the twelve months that ended December 31, 2023, no warrants were exercised. (14) Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in July 2020. As of December 31, 2023, 2,020,441 warrants were exercised for total consideration of $3,555,976. During the twelve months that ended December 31, 2023, no warrants were exercised. (15) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s July 2020 registered direct offering. (16) Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in December 2020. As of December 31, 2023, 3,598,072 warrants were exercised for total consideration of $4,821,416. During the twelve months that ended December 31, 2023, no warrants were exercised. (17) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of December 31, 2023, 225,981 warrants were exercised for total consideration of $405,003. During the twelve months that ended December 31, 2023, no warrants were exercised. (18) Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in February 2021. (19) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2021 private placement. (20) Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in September 2021. (21) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering.

RESEARCH COLLABORATION AGREEMEN

RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT	12 Months Ended
	Dec. 31, 2023
Research and Development [Abstract]
RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT	NOTE 10:- RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT On May 16, 2016, the Company entered into a Collaboration Agreement (as amended, the “Collaboration Agreement”) and an Exclusive License Agreement (as amended, the “License Agreement”) with Harvard. The Collaboration Agreement concluded on March 31, 2022. 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 required 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, 2023, 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 has recorded expenses in the amount of $29 thousand, $74 thousand, and $293 thousand as research and development expenses related to the License Agreement and to the Collaboration Agreement for the years ended December 31, 2023, 2022 and 2021, respectively. No withholding tax was deducted from the Company’s payments to Harvard in respect of the Collaboration Agreement and the License Agreement since this is not taxable income in Israel in accordance with Section 170 of the Israel Income Tax Ordinance 1961-5721.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
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 2021-2023: The Israeli statutory corporate tax rate and real capital gains were 23% in the years 2021-2023. b. Year Ended December 31, 2023 2022 2021 Domestic $ (19,638 ) $ (19,110 ) $ (12,780 ) Foreign (2,507 ) 8 138 $ (22,145 ) $ (19,102 ) $ (12,642 ) c. Taxes on income (benefit) are comprised as follows (in thousands): Year Ended December 31, 2023 2022 2021 Current $ (12 ) $ 151 $ 123 Deferred - 316 (29 ) $ (12 ) $ 467 $ 94 Year Ended December 31, 2023 2022 2021 Domestic $ - $ - $ - Foreign (12 ) 467 94 $ (12 ) $ 467 $ 94 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, 2023 and 2022 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, 2023 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, 2023 2022 Deferred tax assets: Carry forward tax losses $ 64,090 $ 50,833 Research and development carry forward expenses-temporary differences 1,311 844 Accrual and reserves 849 392 Share based compensation 394 456 Credit tax carry forwards 1,714 - Lease liabilities 480 214 Total deferred tax assets 68,838 52,739 Deferred tax liabilities: Right-of-use asset (470 ) (214 ) Intangible Assets (3,015 ) - Property and equipment (144 ) - Net deferred tax assets 65,209 52,525 Valuation allowance (65,209 ) (52,525 ) Net deferred tax assets $ - $ - The net changes in the total valuation allowance for each of the years ended December 31, 2023, 2022 and 2021, are comprised as follows (in thousands): Year Ended December 31, 2023 2022 2021 Balance at beginning of year $ (52,525 ) $ (48,098 ) $ (42,941 ) Changes due to exchange rate differences - 1,418 (1,488 ) Adjustment previous year loss (5 ) (14 ) - Acquisition (7,269 ) - - Additions during the year (5,410 ) (5,831 ) (3,669 ) Balance at end of year $ (65,209 ) $ (52,525 ) $ (48,098 ) 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, 2023 2022 2021 Loss before taxes, as reported in the consolidated statements of operations $ (22,145 ) $ (19,102 ) $ (12,642 ) Statutory tax rate 23 % 23.0 % 23.0 % Theoretical tax benefits on the above amount at the Israeli statutory tax rate $ (5,093 ) $ (4,393 ) $ (2,908 ) Income tax at rate other than the Israeli statutory tax rate 56 (2 ) 7 Non-deductible expenses including equity-based compensation expenses and other  - 262 102 Operating losses and other temporary differences for which valuation allowance was provided 5,410 5,375 3,669 Permanent differences (342 ) (775 ) (784 ) Adjustment in respect of prior years (43 ) - - Other - - 8 Actual tax expense (benefit) $ (12 ) $ 467 $ 94 f. Foreign tax rates: Taxable income of RRI and AlterG was subject to tax at the rate of 21% in 2023, 2022 and 2021. Taxable income of RRG was subject to tax at the rate of 30% in 2023, 2022, and 2021. 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. h. Tax assessments: RRL, RRI and RRG has had final tax assessments up to and including the 2017 tax year. AlterG files income tax returns in the United States and in various U.S. states. AlterG returns for the years ended December 31, 2020 and later are generally subject to federal tax examination, while the AlterG returns for the years ended December 31, 2019 and later are generally subject to state tax examination. However, the AlterG net operating losses and tax credits generally remain subject to tax examination and adjustment until they are utilized on a future tax return and the statute of limitations closes for that year. Thus, the AlterG tax attributes generally remain open to federal and state tax examination and adjustment. i. Net operating carry-forward losses for tax purposes: As of December 31, 2023, RRL has carry-forward losses amounting to approximately $242.6 million, which can be carried forward for an indefinite period. As of December 31, 2023, AlterG had approximately $31.4 million of federal net operating loss (“NOL”) carry forwards, and $47.2 million of state NOL carry forwards, which will begin to expire in 2025 and 2028, respectively. The federal net operating losses from years beginning after January 1, 2018, of approximately $14.7 million may be carried forward indefinitely and losses prior to January 1, 2018 of approximately $16.7 million expire beginning in 2028 under prior law. Internal Revenue Code Section 382 places a limitation ("Section 382 Limitation") on the amount of taxable income which can be offset by NOL carry forwards after a change in control (generally greater than 50% change in the value of the stock owned by 5% shareholders during the testing period) of a loss corporation. California has similar rules. On August 11, 2023, AlterG was involved in an equity transaction that constitutes a Section 382 change in ownership. The change in ownership limits the ability to utilize net operating loss carry forwards in future years. The 382-limitation impact on NOLs has been included in the current period provision. The Company may have had earlier Section 382 changes in ownership. This will be assessed upon realization of tax attributes.

FINANCIAL INCOME, NET

FINANCIAL INCOME, NET	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Other Income and Expenses [Abstract]
FINANCIAL INCOME, NET	NOTE 9: FINANCIAL INCOME, NET The components of financial (expenses) income, net were as follows (in thousands): Three Months Ended Nine Months Ended 2024 2023 2024 2023 Foreign currency transactions and other $ 38 $ 17 $ 1 $ 39 Interest income 107 394 591 1,024 Bank commissions (26 ) - (97 ) (16 ) $ 119 $ 411 $ 495 $ 1,047	NOTE 12:- FINANCIAL (EXPENSES) INCOME, NET The components of financial (expenses) income, net were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Foreign currency transactions and other $ 133 $ 22 $ 38 Interest Income 1,354 - - Bank commissions (20 ) (22 ) (25 ) $ 1,467 $ * ) $ 13 *)

GEOGRAPHIC INFORMATION AND MAJO

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Segment Reporting [Abstract]
GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA	NOTE 10: 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. The following is a summary of revenues within geographic areas (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Revenues based on customer’s location: United States $ 3,458 $ 2,497 $ 11,054 $ 4,298 Europe 2,419 1,466 5,896 2,201 Asia-Pacific 150 94 544 123 Rest of the world 101 346 624 348 Total revenues $ 6,128 $ 4,403 $ 18,118 $ 6,970 September 30, December 31, 2024 2023 Long-lived assets by geographic region (*): Israel $ 244 $ 529 United States 1,777 2,404 Germany 141 190 $ 2,162 $ 3,123 (*) Long-lived assets are comprised of property and equipment, net, and operating lease right-of-use assets. Nine Months Ended September 30, 2024 2023 Major customer data as a percentage of total revenues: Customer A 16.4 % - Customer B * ) 15.9 % *) Less than 10%.	NOTE 13:- GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA The Company manages its business on a basis of one reportable segment. Total revenues from external customers on the basis of the Company's geographical areas are as follows (in thousands): Year Ended December 31, 2023 2022 2021 Revenue based on customer’s location: United States 7,636 2,303 2,519 Europe 5,044 3,057 3,381 Asia-Pacific 387 115 60 Rest of the world 787 36 6 Total revenues $ 13,854 $ 5,511 $ 5,966 December 31, 2023 2022 Long-lived assets by geographic region: Israel $ 529 $ 757 United States 2,404 231 Germany 190 44 $ 3,123 $ 1,032 (*) Long-lived assets are comprised of property and equipment, net, and operating lease right-of-use assets. Major customers data as a percentage of total revenue: Year Ended December 31, 2023 2022 2021 Customer A 12.2 % 14.2 % * ) Customer B * ) * ) 11.0 % *) Less than 10%

BASIC AND DILUTED NET LOSS PER

BASIC AND DILUTED NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
BASIC AND DILUTED NET LOSS PER SHARE	NOTE 14:- BASIC AND DILUTED NET LOSS 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, 2023 2022 2021 Net loss $ (22,133 ) $ (19,569 ) $ (12,736 ) Net loss attributable to ordinary shares (22,133 ) (19,569 ) (12,736 ) Shares used in computing net loss per ordinary shares, basic and diluted 59,719,064 62,378,797 47,935,652 Net loss per ordinary share, basic and diluted $ (0.37 ) $ (0.31 ) $ (0.27 ) 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. For the twelve months ended December 31, 2023, the total number of ordinary shares related to the outstanding warrants and share option plans aggregated to 19,220,546, was excluded from the calculations of diluted loss per ordinary share since it would have an anti-dilutive effect. For the twelve months ended December 31, 2022, the total number of ordinary shares related to the outstanding warrants and share option plans aggregated to 19,464,888, was excluded from the calculations of diluted loss per ordinary share since it would have an anti-dilutive effect.

RESTRUCTURING ACTIVITIES

RESTRUCTURING ACTIVITIES	12 Months Ended
	Dec. 31, 2023
Restructuring and Related Activities [Abstract]
RESTRUCTURING ACTIVITIES	NOTE 15:- RESTRUCTURING ACTIVITIES On December 12, 2023, the Board of Directors of the Company approved a re-organization plan (the “2023 Reorganization Plan”) that included, among other things, downsizing approximately 15% of the Company’s workforce and adapting the Company's organizational structure, roles, and responsibilities accordingly. During the year ended December 31, 2023, in connection with the 2023 Reorganization Plan, the Company recorded expenses of $670 thousand, for one time employee termination benefits and legal expenses. $175 thousand attributable to research and development, net, $70 thousand to sales and marketing and $425 thousand to General and administrative expenses. However, none of these amounts were paid in 2023. The Company does not expect to incur additional costs related to the 2023 Reorganization Plan.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11: SUBSEQUENT EVENTS On November 4, 2024, the Company announced plans to streamline its U.S. operations by closing two facilities, following the integration of LCAI. The Company will focus its operations in Massachusetts, Israel, and Germany. Key functions located at the affected facilities will be integrated into the operations of the Marlborough, Massachusetts facility, and manufacturing of the AlterG Anti-Gravity Systems will be assumed by Cirtronics Corporation, a nationally recognized contract manufacturer specializing in the manufacture of precision medical devices and instrumentation.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Use of Estimates		a. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP 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 revenue 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, contingent liabilities, provision for warranty, allowance for credit losses 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: The functional currency is the currency that best reflects the economic environment in which the Company and its subsidiaries operate and conduct their transactions. Most of the Company’s revenues and costs are incurred in U.S. dollar. In addition, the Company’s financing activities are incurred in U.S. dollars. 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 subsidiary's functional and reporting currency. Accordingly, monetary accounts maintained in currencies other than the U.S. dollar are remeasured into U.S. dollars in accordance with ASC 830 “Foreign Currency Matters.” All transaction gains and losses of the remeasured monetary balance sheet items are reflected in the consolidated statements of operations as financing income or expenses as appropriate.
Principles of Consolidation		c. Principles of Consolidation: The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany 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 net realizable 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 net realized value. Cost is determined as follows: Finished products - based on 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. If actual demand for the Company’s products deteriorates, or market conditions are less favourable than those projected, additional inventory reserves may be required.
Property and Equipment		f. 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 20-50 Leasehold improvements Over the shorter of the lease term or estimated useful life
Business Combinations	a. Business Combinations The Company accounts for business combinations in accordance with ASC 805, “Business Combinations”. For business combinations accounted for under the acquisition method, ASC 805 requires recognition of assets acquired, liabilities assumed, and any non-controlling interest at the acquisition date, measured at their fair values as of that date. The Company determines the recognition of intangible assets based on the following criteria: (i) the intangible asset arises from contractual or other rights; or (ii) the intangible asset is separable or divisible from the acquired entity and capable of being sold, transferred, licensed, returned or exchanged. The excess of the fair value of the purchase price over the fair values of the identifiable assets and liabilities is recorded as goodwill. Determining the fair value of the identifiable assets and liabilities requires management to use significant judgment and estimates including the forecasted revenue and revenues growth rates, discount rates, customer contract renewal rates and customer attrition rates. The process of estimating the fair values requires significant estimates, especially with respect to intangible assets. Management’s determination of fair value of assets acquired and liabilities assumed at the acquisition date is based on the best information available in the circumstances and incorporates management’s own assumptions and involves a significant degree of judgment. Acquisition-related costs include legal fees, consulting and success fees, and other non-recurring integration related costs. Acquisition-related costs are expensed as incurred.	g. Business Combinations The Company accounts for business combinations in accordance with ASC 805, “Business Combinations” (“ASC 805”). For business combinations accounted for under the acquisition method, ASC 805 requires recognition of assets acquired, liabilities assumed, and any non-controlling interest at the acquisition date, measured at their fair values as of that date. The Company determines the recognition of intangible assets based on the following criteria: (i) the intangible asset arises from contractual or other rights; or (ii) the intangible asset is separable or divisible from the acquired entity and capable of being sold, transferred, licensed, returned or exchanged. The excess of the fair value of the purchase price over the fair values of the identifiable assets and liabilities is recorded as goodwill. Determining the fair value of the identifiable assets and liabilities requires management to use significant judgment and estimates including the forecasted revenue and revenues growth rates, discount rates, customer contract renewal rates and customer attrition rates. The process of estimating the fair values requires significant estimates, especially with respect to intangible assets. Management’s determination of fair value of assets acquired and liabilities assumed at the acquisition date is based on the best information available in the circumstances and incorporates management’s own assumptions and involves a significant degree of judgment. Acquisition related costs include legal fees, consulting and success fees, and other non-recurring integration related costs. Acquisition-related costs are expensed as incurred.
Goodwill and Other Intangibles	b. Goodwill and Other Intangibles For business combinations, the purchase prices are allocated to the tangible assets and intangible assets acquired and liabilities assumed based on their estimated fair values on the acquisition dates, with the remaining unallocated purchase prices recorded as goodwill. The Company has no indefinite-lived intangible assets other than goodwill. Acquired identifiable finite-lived intangible assets include identifiable acquired technology, customer relationships, trademarks and backlog and are amortized on a straight-line basis over the estimated useful lives of the assets. The Company routinely reviews the remaining estimated useful lives of finite-lived intangible assets. Goodwill is not amortized and is tested for impairment at least annually. The Company operates as one reporting unit and the fair value of the reporting unit is estimated using quoted market prices of the Company’s stock in active markets. The Company tests goodwill for impairment annually in the fourth quarter and whenever events or changes in circumstances indicate the carrying amount of goodwill may not be recoverable. When testing goodwill for impairment, the Company may first perform a qualitative assessment. If the Company determines it is not more likely than not the reporting unit’s fair value is less than its carrying value, then no further analysis is necessary. If the Company determines that it is more likely than not that the fair value of its reporting unit is less than its carrying amount, then the quantitative impairment test will be performed. The Company may elect to bypass the qualitative assessment and proceed directly to performing a quantitative analysis. Under the quantitative impairment test, if the carrying amount of the Company’s reporting unit exceeds its fair value, the Company recognizes an impairment of goodwill for the amount of this excess. The Company determined no impairment existed for goodwill for the three and nine months ended September 30, 2024. The Company evaluates the recoverability of long-lived assets, including property and equipment and intangible assets subject to amortization for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be fully recoverable. Such events and changes may include significant changes in performance relative to expected operating results, significant changes in asset use, significant negative industry or economic trends, and changes in the Company’s business strategy. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of long-lived assets is not recoverable, the carrying amount of such assets is reduced to fair value. There were no impairment charges to long-lived assets during the periods presented.	h. Goodwill and Other Intangibles For business combinations, the purchase prices are allocated to the tangible assets and intangible assets acquired and liabilities assumed based on their estimated fair values on the acquisition dates, with the remaining unallocated purchase prices recorded as goodwill. The Company has no indefinite-lived intangible assets other than goodwill. Acquired identifiable finite-lived intangible assets include identifiable acquired technology, customer relationships, trademarks and backlog and are amortized on a straight-line basis over the estimated useful lives of the assets. The Company routinely reviews the remaining estimated useful lives of finite-lived intangible assets. Goodwill is not amortized and is tested for impairment at least annually. The Company operates as one reporting unit and the fair value of the reporting unit is estimated using quoted market prices of the Company’s stock in active markets. The Company tests goodwill for impairment annually in the fourth quarter and whenever events or changes in circumstances indicate the carrying amount of goodwill may not be recoverable. When testing goodwill for impairment, the Company may first perform a qualitative assessment. If the Company determines it is not more likely than not the reporting unit’s fair value is less than its carrying value, then no further analysis is necessary. If the Company determines that it is more likely than not that the fair value of its reporting unit is less than its carrying amount, then the quantitative impairment test will be performed. The Company may elect to bypass the qualitative assessment and proceed directly to performing a quantitative analysis. Under the quantitative impairment test, if the carrying amount of the Company’s reporting unit exceeds its fair value, the Company recognizes an impairment of goodwill for the amount of this excess. As of December 31, 2023, no impairments of goodwill have been recognized.
Impairment of Long-Lived Assets		i. Impairment of Long-Lived Assets The Company’s long-lived assets, including right-of-use (“ROU”) assets and identifiable intangible assets that are subject to amortization, are reviewed for impairment in accordance with ASC 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, 2023, 2022 and 2021, no impairment losses have been recorded.
Restricted Cash and Other Long-Term Assets		j. 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.
Treasury stock		k. Treasury shares The Company repurchased its ordinary shares and holds them as treasury shares. The Company presents the cost to repurchase treasury shares as a reduction of shareholders' equity.
Fair Value Measurements	c. Fair Value Measurements Cash and cash equivalents, restricted cash, prepaid expenses and other assets, trade payables and accrued expenses and other liabilities, are stated at their carrying value which approximates their fair value due to the short time to the expected receipt or payment. The following tables present information about the Company’s financial assets and liabilities that are measured in fair value on a recurring basis as of September 30, 2024 and December 31, 2023 (in thousands): Fair value measurements as of Description Fair Value Hierarchy September 30, 2024 December 31, 2023 Financial assets: Money market funds included in cash and cash equivalent Level 1 $ 2,665 $ 2,550 Treasury bills included in cash and cash equivalent Level 1 1,313 2,525 Total Assets Measured at Fair Value $ 3,978 $ 5,075 Financial Liabilities: Earnout Level 3 $ 792 $ 3,292 Total liabilities measured at fair value $ 792 $ 3,292 The Company classifies cash equivalents within Level 1, because the Company uses quoted market prices or alternative pricing sources and models utilizing market observable inputs to determine their fair values. The The following table summarizes the earnout liability activity as of September 30, 2024 (in thousands): Earnout Balance December 31, 2023 $ 3,292 Change in fair value (2,500 ) Balance September 30, 2024 $ 792	t. 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. The following tables present information about the Company’s financial assets and liabilities that are measured in fair value on a recurring basis as of December 31, 2023 and December 31, 2022 (in thousands): Fair value measurements as of Description Fair Value Hierarchy December 31, 2023 December 31, 2022 Financial assets: Money market funds included in cash and cash equivalent Level 1 $ 2,550 $ - Treasury bills included in cash and cash equivalent Level 1 $ 2,525 $ - Total Assets Measured at Fair Value $ 5,075 $ - Financial Liabilities: Earnout Level 3 $ 3,292 $ - Total liabilities measured at fair value $ 3,292 $ - The Company classifies cash equivalents within Level 1, because the Company uses quoted market prices or alternative pricing sources and models utilizing market observable inputs to determine their fair values. The earnout was valued using a Monte Carlo simulation analysis, which is considered to be a Level 3 fair value measurement. The following table summarizes the earnout liability activity as of December 31, 2023 (in thousands): Earnout Initial Measurement (August 11, 2023) $ 3,607 Change in fair value (315) Balance December 31, 2023 $ 3,292
Revenue Recognition	d. 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 clinics and rehabilitation centers, professional and college sports teams, private individuals (who finance the purchases by themselves, through fundraising or reimbursement coverage from insurance companies), and distributors. Disa re ation of Revenues (in thousands Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Product $ 4,800 $ 3,632 $ 13,667 $ 5,563 Rental 1,008 303 2,776 685 Service and warranty 320 468 1,675 722 Total Revenues $ 6,128 $ 4,403 $ 18,118 $ 6,970 Product revenue Revenue from Products sold to rehabilitation facilities and end users is recognized at a point in time once the customer has obtained the legal title to the items purchased. For ReWalk and ReStore systems sold to rehabilitation facilities, the Company provides an immaterial level of training and considers the elements in the arrangement to be a single performance obligation. Therefore, the Company recognizes revenue for the system and training only after delivery in accordance with the agreement's delivery terms to the customer and after the training has been completed. For sales of ReWalk systems to end users, the Company does not provide training to the end user as this training is provided separately by the rehabilitation center that the end user chooses to use. Similarly, for sales of ReWalk systems to third party distributors, the Company does not provide training to the distributor because the distributor would previously have completed the ReWalk Training program. Therefore, in both cases the Company recognizes revenue upon delivery. The Company generally does not grant a right of return for its products. In the rare circumstances when the Company provides a right of return for its products, the Company records reductions to revenue for expected future product returns based on the Company’s historical experience and estimates. The Company offered five products: (1) ReWalk Personal, (2) ReWalk Rehabilitation, (3) ReStore, (4) MyoCycle and (5) AlterG Anti-Gravity system. ReWalk Personal and ReWalk Rehabilitation are SCI Products, which are currently designed for everyday use by paraplegic individuals at home and in their communities. SCI Products are custom fitted for each user, as well as for use by paraplegic patients in the clinical rehabilitation environment, where they provide individuals access to valuable exercise and therapy. ReWalk Rehabilitation is a ReWalk Personal product sold with multiple sizes of our adjustable parts to allow different users the ability to train within a clinic. With the recent establishment of a Medicare reimbursement pathway for the ReWalk product, the Company includes variable consideration in the form of implicit price concessions if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. The Company reassesses variable consideration at each reporting period and, if necessary, these estimates are adjusted to reflect the anticipated amounts to be collected when those facts and circumstances become known. The AlterG Anti-Gravity systems are used in physical and neurological rehabilitation and athletic training, both domestically and internationally. This transformative technology uses patented, NASA-derived DAP technology to reduce the effects of gravity and allow people to move with finely calibrated support and reduced pain. The 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. The Company also sells the MyoCycle, which uses Functional Electrical Stimulation (“FES”) technology, in the United States for use at home or in clinic. Rental revenue Rental revenue for the AlterG Anti-Gravity systems is accounted for under ASC Topic 842, Leases. The Company rents its products to customers for a fixed monthly fee over the rental term, which typically ranges from 2 to 3 years. Rental revenues are recorded as earned on a monthly basis. The Company also offers the SCI Products in a rent-to-purchase model in which the Company recognizes revenue ratably according to the agreed rental monthly fee for a limited period prior to selling its products. Service and warranties The Company services its products after expiration of the initial warranty. Service revenue, consisting of time and materials to perform the repairs, is recorded as services are rendered, which corresponds with the period in which the related expenses are incurred. Warranties are classified as either an assurance type or a service type warranty. A warranty is considered an assurance type warranty if it provides the customer with assurance that the product will function as intended for a limited period of time. An assurance type warranty is not accounted for as a separate performance obligation under the revenue model. In recent years, SCI Products have included a five-year warranty. The first two years are considered as an assurance type warranty and the additional period is considered an extended service arrangement, which is a service type warranty. A service type warranty is either sold with a unit or separately for a unit for which the warranty has expired. A service type warranty is accounted as a separate performance obligation and revenue is recognized ratably over the life of the warranty. With the recent establishment of a Medicare reimbursement pathway, the Company will offer its SCI Products to qualified Medicare beneficiaries with a two-year assurance type warranty only. The ReStore device is sold with a two-year warranty which is considered as assurance type warranty. The Distributed Product is sold with an assurance type warranty ranging from between one year to ten years, depending on the specific product and part. For AlterG Anti-Gravity Products, the Company offers customers extended warranty contracts that extend or enhance the technical support, parts, and labor coverage offered as part of the base warranty included with the Anti-Gravity system products. Extended warranty revenue is recognized ratably over the extended warranty coverage period. The Company offers a one-year assurance type warranty to customers in the U.S. and two years assurance type warranty for spare parts only to its international distributors. For these products, the Company determines standalone selling price based on the price at which the performance obligation is sold separately. Contract balances (in thousands September 30, December 31, 2024 2023 Trade receivable, net of credit losses (1) $ 5,843 $ 3,120 Deferred revenues (1) (2) $ 2,659 $ 3,010 (1) Balance presented net of unrecognized revenues that were not yet collected. (2) During the nine months ended September 30, 2024, $1.6 million of the December 31, 2023 deferred revenues balance was recognized as revenues. Deferred revenue is composed primarily of unearned revenue related to service type warranty obligations, multi-year services contracts, as well as other advances and payments which the Company received from customers prior to satisfying the performance obligation, for which revenue has not yet been recognized. The Company’s unearned performance obligations as of September 30, 2024 and the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $2.7 million, which will be fulfilled over one to five years.	l. 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 clinics and rehabilitation centres, professional and college sports teams, private individuals (who finance the purchases by themselves, through fundraising or reimbursement coverage from insurance companies), and distributors. The Company recognizes revenue in accordance with ASC 606, “Revenue Recognition” when, or as, control of the promised good or service is transferred to the customer, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company applies the following five steps: 1. Identify the contract with a customer The Company generally considers a purchase order or a signed quote to be a contract with a customer. In evaluating the contract with a customer, the Company analyzes the customer’s intent and ability to pay the amount of promised consideration (credit risk) and considers the probability of collecting substantially all of the consideration. 2. Identify the performance obligations in the contract At a contract’s inception, the Company assesses the goods or services promised in a contract with a customer and identifies the performance obligations. 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. 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. 5. Recognize revenue when or as the Company satisfies a performance obligation Revenue is recognized when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Control either transfers over time or at a point in time, which affects when revenue is recorded. The Company has elected to apply the practical expedient for financing component for transactions in which the difference between the payment date and the revenue recognition timing is up to 12 months. Disaggregation of Revenue (in thousands): Year Ended December 31, 2023 2022 2021 Product $ 10,681 $ 4,175 $ 4,916 Rental 1,033 859 533 Service and warranty 2,140 477 517 Total Revenues $ 13,854 $ 5,511 $ 5,966 Product revenue Revenue from Products is comprised of sale of Anti-Gravity products, sale of systems products to rehabilitation facilities and sale of ReWalk Personal Exoskeleton systems to end users. Revenues generated from the sale of Products are recognized at a point in time, once the customer has obtained the legal title to the items purchased. For systems sold to rehabilitation facilities, the Company includes insignificant training and considers the elements in the arrangement to be a single performance obligation. Therefore, the Company recognizes revenue for the system only when control is transferred after delivery and when the training has been completed, in accordance with the agreements terms with the customer. For sales of ReWalk Personal Exoskeleton systems to end users, and for sales of ReWalk Personal or ReWalk Rehabilitation Exoskeleton systems to third party distributors, the Company does not provide training to the end user as this training is completed by the rehabilitation center or by the distributor that have previously completed the ReWalk Training program. Therefore, the Company recognizes revenue in such sales upon delivery. The Company generally does not grant a right of return for its products. In rare circumstances when the Company provides a right of return for its products. the Company records reductions to revenue for expected future product returns based on the Company’s historical experience and estimates. During 2023, the Company offered six products: (1) ReWalk Personal Exoskeletons, (2) ReWalk Rehabilitation Exoskeleton, (3) ReStore, (4) AlterG Anti-Gravity systems, (5) MyoCycle and (6) MediTouch. Due to unsatisfactory sales performance of the MediTouch product lines, the Company terminated this agreement as of January 31, 2023. Rental revenue Rental revenue for the AlterG Anti-Gravity systems is accounted for under ASC Topic 842, Leases. The Company rents its products to customers for a fixed monthly fee over the rental term, which typically ranges from 2 to 3 years. Rental revenues are recorded as earned on a monthly basis. See Note 2x for additional information. For the SCI Products, the Company also offers a rent-to-purchase model in which the Company recognizes revenue ratably according to the agreed rental monthly fee for a limited period prior to selling its products. Service and warranties The Company services its products after expiration of the initial warranty. Service revenue, consisting of time and materials to perform the repairs, is recorded as services are rendered. Determining the transaction price requires of level judgment, which is discussed by revenue category in further detail below. Warranties are classified as either an assurance type or a service type warranty. A warranty is considered an assurance type warranty if it provides the customer with assurance that the product will function as intended for a limited period of time. An assurance type warranty is not accounted for as a separate performance obligation under the revenue model. SCI Products include a five -year warranty The ReStore device is sold with a two-year warranty which is considered as assurance type warranty. The Distributed Products are sold with assurance type warranty ranging between three years to ten years, depending on the specific product and part. F or AlterG Anti-Gravity Products, the Company offers customers extended warranty contracts that extend or enhance the technical support, parts, and labor coverage offered as part of the base warranty included with the Anti-Gravity system products. Extended warranty revenue is recognized ratably over the extended warranty coverage period. The Company offers a one-year assurance type warranty to customers in the U.S. and two years assurance type warranty for spare parts only to its international distributors. For these products, the Company determines standalone selling price based on the price at which the performance obligation is sold separately. Contract balances (in thousands): December 31, December 31, 2023 2022 Trade receivable, net of credit losses (1) $ 3,120 $ 1,036 Deferred revenues (1) (2) $ 3,010 $ 1,191 (1) Balance presented net of unrecognized revenue that was not yet collected. (2) $435 thousands of the December 31, 2022 deferred revenue balance was recognized as revenue during the year ended December 31, 2023. Deferred revenue which represent a contract liability, include unearned amounts related to service type warranty obligations as well as other advances and payments which the Company received from customers prior to satisfying the performance obligation, for which revenue has not yet been recognized. The Company's unearned performance obligations as of December 31, 2023 and the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $3.1 million, which will be fulfilled over one to five years.
Accounting for Share-Based Compensation		m. Accounting for Share-Based Compensation: The Company accounts for share-based compensation in accordance with ASC 718, “Compensation-Stock Compensation” (“ASC 718”). ASC 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. The Company account for forfeitures as they occur. 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 is calculated based on actual historical stock price movements over the most recent periods ending on the grant date, equal to the expected term of the options, or based on certain peer companies that the Company considered to be comparable, in case there is no sufficient trading volume to rely on market volatility. The expected option term is determined based on the simplified method, 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. 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 Company accounts for options granted to consultants and other service providers under ASC 718. The fair value of these options was estimated using a Black-Scholes-Merton option-pricing model.
Warrants to Acquire Ordinary Shares		n. Warrants to Acquire Ordinary Shares: During the twelve -month ended December 31, 2021, the Company issued warrants to acquire up to 15,083,611 ordinary shares. There were no issued warrants during the twelve months ended December 31, 2023 and 2022. The Company assessed the warrants pursuant to ASC 480 "Distinguishing Liabilities from Equity" and ASC 815 "Derivatives and Hedging" and determined that the warrants should be accounted for as equity and not as a derivative liability. Refer to Note 9f for additional information.
Research and Development Costs		o. 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 received for research and development in the period in which the grant was received.
Income Taxes		p. Income Taxes The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 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 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, 2023, and 2022, the Company did not identify any significant uncertain tax positions.
Concentrations of Credit Risks	e. Concentrations of Credit Risks: The below table reflects the concentration of credit risk for the Company’s current customers as of September 30, 2024, to which substantial sales were made: September 30, December 31, 2024 2023 Customer A 42 % - The allowance for credit losses is based on the Company’s assessment of the collectability of accounts. The Company regularly assessed collectability based on a combination of factors, including an assessment of the current customer’s aging balance, the nature and size of the customer, the financial condition of the customer, and future expected economic conditions. Trade receivables deemed uncollectable are charged against the allowance for credit losses when identified. As of September 30, 2024, and December 31, 2023, trade receivables are presented net of allowance for credit losses in the amount of $193 thousand and $328 thousand, respectively.	r. 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. The bank deposits are held in financial institutions which management believes are institutions with high credit standing, and accordingly, minimal credit risk from geographic or credit concentration exists with respect to these deposits. The below table reflects the concentration of credit risk for the Company’s current customers as of December 31, 2023, to which substantial sales were made. Concentration of credit risk with respect to trade receivable is primarily limited to a customer to which the Company makes substantial sales. December 31, 2023 2022 Customer A * )% 27 % Customer B * )% 13 % Customer C - 13 % Customer D - 11 % *) Less than 10% The allowance for credit losses is based on the Company's assessments of factors that may affect a customer's ability to pay. The Company regularly reviews the adequacy of the allowance for credit losses based on a combination of factors, including an assessment of the current customer's aging balance, the nature and size of the customer, the financial condition of the customer, and the amount of any receivables in dispute. The Company does not have any off-balance sheet credit exposure related to its customers. As of December 31, 2023, and 2022 trade receivables are presented net of $328 thousand and $26 thousand allowance for credit losses, respectively.
Warranty provision	f. Warranty provision For assurance-type warranty, the Company 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 in thousands Balance at December 31, 2023 $ 348 Provision 606 Usage (530 ) Balance at September 30, 2024 $ 424	q. Warranty provision: For assurance-type warranty, the Company 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 in thousands Balance at December 31, 2022 $ 92 AlterG acquisition – see note 5 535 Provision 200 Usage (479 ) Balance at December 31, 2023 $ 348
Accrued Severance Pay		s. 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’s expenses related to severance pay amounted to $114 thousand, $113 thousand and $104 thousand for the years ended December 31, 2023, 2022 and 2021, respectively.
Basic and diluted net loss per ordinary share:	g. Basic and diluted net loss per ordinary share: 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. As of September 30, 2024 and 2023, the total number of ordinary shares related to the outstanding warrants and share option plans aggregated to 2,503,297 and 2,780,512, respectively, was excluded from the calculations of diluted loss per ordinary share since it would have an anti-dilutive effect.	u. 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 loss per share is computed based on the weighted average number of ordinary shares outstanding during the period, plus dilutive potential shares considered outstanding during the period.
Contingent liabilities		v. The Company accounts for its contingent liabilities in accordance with ASC 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.
Government grants		w. Royalty and non-royalty-bearing grants from the Israeli Innovation Authority (the “IIA”) of the Ministry of Economy and Industry in Israel for funding of approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred, and are presented as a reduction from research and development expenses (see Note 8c).
Leases		x. 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 at commencement date 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. Certain adjustments to the right-of-use asset may be required for items, such as initial direct costs paid or incentives received. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Leases with an initial term of 12 months or less are not recorded on the balance sheet. Lessor accounting - Operating leases A portion of the AlterG rental revenues for the AlterG Anti-Gravity systems are made through lease arrangements. AlterG products are available for lease agreements ranging from 12 to 42 months. If the customer terminates the contract during the lease period, they are required to pay a cancellation fee. The lease period may be extended by an additional period as specified in the contract. In determining the leases classification as a sales type or operating lease, the Company assesses, among other criteria: (i) the lease term to determine if it is for the major part of the economic life of the underlying equipment; and (ii) the present value of the lease payments to determine if they are equal to or greater than substantially all of the fair market value of the equipment at the inception of the lease AlterG Anti-Gravity systems. When these criteria are not met, the lease accounted for as operating leases and revenues are recognized over the term of the lease. Under these arrangements, when the Company acts as the lessor for its product line, the Company accounted for the lease arrangements as operating leases in accordance with ASC 842, “Lease” (“ASC 842”). The total rental revenue for the AlterG Anti-Gravity Products has amounted to $249 thousand from the time of acquisition through December 31, 2023.
New Accounting Pronouncements	h. New Accounting Pronouncements Recent Accounting Pronouncements Not Yet Adopted i. In December 2023, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) 2023-09, “Income Taxes - Improvements to Income Tax Disclosures” requiring enhancements and further transparency to certain income tax disclosures, most notably the tax rate reconciliation and income taxes paid. This ASU is effective for fiscal years beginning after December 15, 2024 on a prospective basis and retrospective application is permitted. The Company is currently evaluating the impact of the adoption of this standard. ii. In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose information about their reportable segments’ significant expenses and other segment items on an interim and annual basis. Public entities with a single reportable segment are required to apply the disclosure requirements in ASU 2023-07, as well as all existing segment disclosures and reconciliation requirements in ASC 280, “Segment Reporting” on an interim and annual basis. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2023-07.	y. Recently Implemented Accounting Pronouncements i. 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. The Company adopted ASU 2016-13 as of January 1, 2023. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted i. In December 2023, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) 2023-09, “Income Taxes - Improvements to Income Tax Disclosures” requiring enhancements and further transparency to certain income tax disclosures, most notably the tax rate reconciliation and income taxes paid. This ASU is effective for fiscal years beginning after December 15, 2024 on a prospective basis and retrospective application is permitted. The Company is currently evaluating the impact of the adoption of this standard. ii. In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose information about their reportable segments’ significant expenses and other segment items on an interim and annual basis. Public entities with a single reportable segment are required to apply the disclosure requirements in ASU 2023-07, as well as all existing segment disclosures and reconciliation requirements in ASC 280, “Segment Reporting” on an interim and annual basis. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2023-07.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Public Utility Property, Plant, and Equipment		% Computer equipment 20-33 (mainly 33) Office furniture and equipment 6 - 10 (mainly 10) Machinery and laboratory equipment 15 Field service units 20-50 Leasehold improvements Over the shorter of the lease term or estimated useful life
Schedule of assets and liabilities measured at fair value	Fair value measurements as of Description Fair Value Hierarchy September 30, 2024 December 31, 2023 Financial assets: Money market funds included in cash and cash equivalent Level 1 $ 2,665 $ 2,550 Treasury bills included in cash and cash equivalent Level 1 1,313 2,525 Total Assets Measured at Fair Value $ 3,978 $ 5,075 Financial Liabilities: Earnout Level 3 $ 792 $ 3,292 Total liabilities measured at fair value $ 792 $ 3,292	Fair value measurements as of Description Fair Value Hierarchy December 31, 2023 December 31, 2022 Financial assets: Money market funds included in cash and cash equivalent Level 1 $ 2,550 $ - Treasury bills included in cash and cash equivalent Level 1 $ 2,525 $ - Total Assets Measured at Fair Value $ 5,075 $ - Financial Liabilities: Earnout Level 3 $ 3,292 $ - Total liabilities measured at fair value $ 3,292 $ -
Schedule of warrants liability activity	Earnout Balance December 31, 2023 $ 3,292 Change in fair value (2,500 ) Balance September 30, 2024 $ 792	Earnout Initial Measurement (August 11, 2023) $ 3,607 Change in fair value (315) Balance December 31, 2023 $ 3,292
Schedule of disaggregation of revenues	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Product $ 4,800 $ 3,632 $ 13,667 $ 5,563 Rental 1,008 303 2,776 685 Service and warranty 320 468 1,675 722 Total Revenues $ 6,128 $ 4,403 $ 18,118 $ 6,970	Year Ended December 31, 2023 2022 2021 Product $ 10,681 $ 4,175 $ 4,916 Rental 1,033 859 533 Service and warranty 2,140 477 517 Total Revenues $ 13,854 $ 5,511 $ 5,966
Schedule of contract balances	September 30, December 31, 2024 2023 Trade receivable, net of credit losses (1) $ 5,843 $ 3,120 Deferred revenues (1) (2) $ 2,659 $ 3,010 (1) Balance presented net of unrecognized revenues that were not yet collected. (2) During the nine months ended September 30, 2024, $1.6 million of the December 31, 2023 deferred revenues balance was recognized as revenues.	December 31, December 31, 2023 2022 Trade receivable, net of credit losses (1) $ 3,120 $ 1,036 Deferred revenues (1) (2) $ 3,010 $ 1,191 (1) Balance presented net of unrecognized revenue that was not yet collected. (2) $435 thousands of the December 31, 2022 deferred revenue balance was recognized as revenue during the year ended December 31, 2023.
Schedule of concentration of credit risk	September 30, December 31, 2024 2023 Customer A 42 % -	December 31, 2023 2022 Customer A * )% 27 % Customer B * )% 13 % Customer C - 13 % Customer D - 11 % *) Less than 10%
Schedule of product warranty liability	US Dollars in thousands Balance at December 31, 2023 $ 348 Provision 606 Usage (530 ) Balance at September 30, 2024 $ 424
Schedule of warranty provision		US Dollars in thousands Balance at December 31, 2022 $ 92 AlterG acquisition – see note 5 535 Provision 200 Usage (479 ) Balance at December 31, 2023 $ 348

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]
Schedule of prepaid expenses and other current assets	December 31, 2023 2022 Government institutions $ 253 $ 81 Prepaid expenses 1,227 242 Advances to vendors 139 174 Other assets 747 152 $ 2,366 $ 649

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of inventories	September 30, December 31, 2024 2023 Finished products $ 4,174 $ 3,157 Raw materials 3,126 2,496 $ 7,300 $ 5,653	December 31, 2023 2022 Finished products $ 3,157 $ 2,421 Raw materials 2,496 508 $ 5,653 $ 2,929

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of total consideration	The total consideration transferred is as follows (in thousands): Cash $ 18,493 Earnout payments $ 3,607 Total consideration $ 22,100	Cash $ 18,493 Earnout payments $ 3,607 Total consideration $ 22,100
Schedule of preliminary fair value of assets acquired and liabilities	Cash and cash equivalent $ 478 Restricted cash 51 Accounts receivable 1,773 Inventory 3,330 Prepaid expenses and other current assets 470 Right of use asset 1,151 Property and equipment, net 827 Other non-current assets 30 Goodwill 7,538 Intangible assets 14,133 Accounts payable (2,082 ) Accrued compensation (766 ) Other accrued liabilities (1,059 ) Deferred revenue (2,088 ) Warranty Obligations (535 ) Leases Liability (1,151 ) Total purchase consideration $ 22,100	Cash and cash equivalent $ 478 Restricted cash 51 Accounts receivable 1,773 Inventory 3,330 Prepaid expenses and other current assets 470 Right of use asset 1,151 Property and equipment, net 827 Other non-current assets 30 Goodwill 7,538 Intangible assets 14,133 Accounts payable (2,082 ) Accrued compensation (766 ) Other accrued liabilities (1,059 ) Deferred revenue (2,088 ) Warranty Obligations (535 ) Leases Liability (1,151 ) Total purchase consideration $ 22,100
Schedule of intangible assets acquired	Estimated Fair Value Estimated Useful Life (Years) Trademark $ 795 3 Technology 6,161 4 Customer relationship - Warranty 201 2 Customer relationship - Rental 2,102 4 Customer relationship - Distribution 4,578 5 Backlog 296 1	Estimated Estimated Useful Life Fair Value (Years) Trademark $ 795 3 Technology 6,161 4 Customer relationship - Warranty 201 2 Customer relationship - Rental 2,102 4 Customer relationship - Distribution 4,578 5 Backlog 296 1
Schedule of pro forma revenue and earnings		Twelve Months Ended December 31, 2023 2022 Revenues 24,923 25,307 Net loss (21,761 ) (28,369 )

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS, NET (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Cost September 30, 2024 Accumulated Amortization Intangible Assets, Net Trademark $ 795 $ (302 ) $ 493 Technology 6,161 (1,757 ) 4,404 Customer relationship - Warranty 201 (115 ) 86 Customer relationship - Rental 2,102 (600 ) 1,502 Customer relationship - Distribution 4,578 (1,043 ) 3,535 Backlog 296 (296 ) ‐ Total Amortized Intangible Assets $ 14,133 $ (4,113 ) $ 10,020	Cost December 31, 2023 Accumulated Amortization Intangible Assets, Net Trademark 795 (104 ) 691 Technology 6,161 (604 ) 5,557 Customer relationship - Warranty 201 (40 ) 161 Customer relationship - Rental 2,102 (206 ) 1,896 Customer relationship - Distribution 4,578 (358 ) 4,220 Backlog 296 (296 ) - Total Amortized Intangible Assets 14,133 (1,608 ) 12,525
Schedule of future amortization expense	Fiscal 2024 (period remaining) $ 842 Fiscal 2025 3,307 Fiscal 2026 3,143 Fiscal 2027 2,172 Fiscal 2028 556 Total $ 10,020	Fiscal 2024 3,347 Fiscal 2025 3,307 Fiscal 2026 3,143 Fiscal 2027 2,172 Fiscal 2028 556 Total 12,525

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of components of property and equipment, net	December 31, 2023 2022 Cost: Computer equipment $ 1,690 $ 743 Office furniture and equipment 468 308 Machinery and laboratory equipment 621 621 Field service units 4,166 1,816 Leasehold improvements 658 333 $ 7,603 $ 3,821 December 31, 2023 2022 Accumulated depreciation 6,341 3,625 Property and equipment, net $ 1,262 $ 196

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum lease commitments	2024 $ 342 2025 670 2026 12 Total lease payments 1,024 Less: imputed interest (43 ) Present value of future lease payments 981 Less: current maturities of operating leases 936 Non-current operating leases $ 45 Weighted-average remaining lease term (in years) 0.92 Weighted-average discount rate 9.12 %
Schedule of minimum royalty payments		2024 $ 1,363 2025 674 2026 13 Total lease payments 2,050 Less: imputed interest (147 ) Present value of future lease payments 1,903 Less: current maturities of operating leases (1,296 ) Non-current operating leases $ 607 Weighted-average remaining lease term (in years) 1.92 Weighted-average discount rate 9.21 %

GEOGRAPHIC INFORMATION AND MA_2

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of revenues within geographic areas	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Revenues based on customer’s location: United States $ 3,458 $ 2,497 $ 11,054 $ 4,298 Europe 2,419 1,466 5,896 2,201 Asia-Pacific 150 94 544 123 Rest of the world 101 346 624 348 Total revenues $ 6,128 $ 4,403 $ 18,118 $ 6,970	Year Ended December 31, 2023 2022 2021 Revenue based on customer’s location: United States 7,636 2,303 2,519 Europe 5,044 3,057 3,381 Asia-Pacific 387 115 60 Rest of the world 787 36 6 Total revenues $ 13,854 $ 5,511 $ 5,966
Schedule of long-lived assets by geographic region	September 30, December 31, 2024 2023 Long-lived assets by geographic region (*): Israel $ 244 $ 529 United States 1,777 2,404 Germany 141 190 $ 2,162 $ 3,123 (*) Long-lived assets are comprised of property and equipment, net, and operating lease right-of-use assets.	December 31, 2023 2022 Long-lived assets by geographic region: Israel $ 529 $ 757 United States 2,404 231 Germany 190 44 $ 3,123 $ 1,032 (*) Long-lived assets are comprised of property and equipment, net, and operating lease right-of-use assets.
Schedule of major customer data as a percentage of total revenues	Nine Months Ended September 30, 2024 2023 Major customer data as a percentage of total revenues: Customer A 16.4 % - Customer B * ) 15.9 % *) Less than 10%.	Year Ended December 31, 2023 2022 2021 Customer A 12.2 % 14.2 % * ) Customer B * ) * ) 11.0 % *) Less than 10%

BASIC AND DILUTED NET LOSS PE_2

BASIC AND DILUTED NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of basic and diluted net loss per ordinary share	Year ended December 31, 2023 2022 2021 Net loss $ (22,133 ) $ (19,569 ) $ (12,736 ) Net loss attributable to ordinary shares (22,133 ) (19,569 ) (12,736 ) Shares used in computing net loss per ordinary shares, basic and diluted 59,719,064 62,378,797 47,935,652 Net loss per ordinary share, basic and diluted $ (0.37 ) $ (0.31 ) $ (0.27 )

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-based Payment Arrangement [Abstract]
Schedule of employee options activity	Number Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value (in thousands) Options outstanding as of December 31, 2023 4,723 $ 259.73 4.39 $ - Granted - - - - Exercised - - - - Forfeited - - - - Options outstanding as of September 30, 2024 4,723 $ 259.73 3.62 $ - Options exercisable as of September 30, 2024 4,723 $ 259.73 3.62 $ -	Number Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value (in thousands) Options outstanding at the beginning of the year 43,994 $ 41.27 4.39 $ - Granted - - - - Exercised - - - - Forfeited (10,823 ) 52.78 - - Options outstanding at the end of the year 33,171 $ 37.51 4.39 $ - Options exercisable at the end of the year 33,171 $ 37.51 4.39 $ -
Schedule of employee RSUs activity	Number of shares underlying outstanding RSUs Weighted- average grant date fair value Unvested RSUs as of December 31, 2023 538,885 $ 6.07 Granted 14,740 4.80 Vested (218,493 ) 6.56 Forfeited (3,413 ) 6.86 Unvested RSUs as of September 30, 2024 331,719 $ 5.68	Number of shares underlying outstanding RSUs Weighted- average grant date fair value Unvested RSUs at the beginning of the year 2,755,057 1.16 Granted 2,258,370 0.66 Vested (1,109,200 ) 1.14 Forfeited (131,813 ) 1.13 Unvested RSUs at the end of the year 3,772,414 0.87
Schedule of options and RSUs outstanding	Weighted average remaining contractual life (years) (1) Options outstanding and exercisable as of September 30, 2024 Weighted average remaining contractual life (years) (1) Range of exercise price Options and RSUs outstanding as of September 30, 2024 RSUs only 331,719 - - - $37.6 1,774 4.49 1,774 4.49 $178.5 - $236.3 1,845 3.59 1,845 3.59 $350 - $367.5 887 2.65 887 2.65 $1,277.5 - $3,634.8 217 0.63 217 0.63 336,442 3.62 4,723 3.62	Range of exercise price Options and RSUs Outstanding as of December 31, 2023 Weighted average remaining contractual life (years) (1) Options Exercisable as of December 31, 2023 Weighted average remaining contractual life (years) (1) RSUs only 3,772,414 - - - $5.37 12,425 5.24 12,425 5.24 $20.42- $33.75 12,943 4.35 12,943 4.35 $50-$52.5 6,230 3.46 6,230 3.46 $182.5-$524.25 1,573 1.65 1,573 1.65 3,805,585 4.39 33,171 4.39
Schedule of warrants outstanding and exercisable	Issuance date Warrants outstanding Exercise price per warrant Warrants outstanding and exercisable Contractual term (number) (number) December 31, 2015 (1) 681 $ 52.50 681 See footnote (1) December 28, 2016 (2) 272 $ 52.50 272 See footnote (1) April 5, 2019 (3) 58,350 $ 35.98 58,350 October 7, 2024 June 12, 2019 (4) 59,523 $ 42.00 59,523 December 12, 2024 February 10, 2020 (5) 4,054 $ 8.75 4,054 February 10, 2025 February 10, 2020 (6) 15,120 $ 10.94 15,120 February 10, 2025 July 6, 2020 (7) 64,099 $ 12.32 64,099 January 2, 2026 July 6, 2020 (8) 42,326 $ 15.95 42,326 January 2, 2026 December 8, 2020 (9) 83,821 $ 9.38 83,821 June 8, 2026 December 8, 2020 (10) 15,543 $ 12.55 15,543 June 8, 2026 February 26, 2021 (11) 780,095 $ 25.20 780,095 August 26, 2026 February 26, 2021 (12) 93,612 $ 32.05 93,612 August 26, 2026 September 29, 2021 (13) 1,143,821 $ 14.00 1,143,821 March 29, 2027 September 29, 2021 (14) 137,257 $ 17.81 137,257 September 27, 2026 2,498,574 2,498,574 (1) Represents warrants for ordinary shares issuable upon an exercise price of $52.50 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited (“Kreos”) in connection with a loan made by Kreos to the Company 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 the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, 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 September 30, 2024. (2) 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. (3) 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. (4) Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019. (5) 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. As of September 30, 2024, 534,300 warrants were exercised for a total consideration of $4,675,125. During the nine months ended September 30, 2024, no warrants were exercised. (6) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. As of September 30, 2024, 32,880 warrants were exercised for a total consideration of $359,625. During the nine months ended September 30, 2024, no warrants were exercised. (7) Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in July 2020. As of September 30, 2024, 288,634 warrants were exercised for a total consideration of $3,556,976. During the nine months that ended September 30, 2024, no warrants were exercised. (8) Represents warrants that were issued to the placement agent as compensation for his role in the Company’s July 2020 registered direct offering. (9) Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in December 2020. As of September 30, 2024, 514,010 warrants were exercised for a total consideration of $4,821,416. During the nine months that ended September 30, 2024, no warrants were exercised. (10) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of September 30, 2024, 32,283 warrants were exercised for a total consideration of $405,003. During the nine months that ended September 30, 2024, no warrants were exercised. (11) Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in February 2021. (12) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2021 private placement. (13) Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in September 2021. (14) Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering.	Issuance date Warrants outstanding Exercise price per warrant Warrants outstanding and exercisable Contractual term (number) (number) December 31, 2015 (1) 4,771 $ 7.500 4,771 See footnote (1) December 28, 2016 (2) 1,908 $ 7.500 1,908 See footnote (1) February 25, 2019 (5) 45,600 $ 7.187 45,600 February 21, 2024 April 5, 2019 (6) 408,457 $ 5.140 408,457 October 7, 2024 April 5, 2019 (7) 49,015 $ 6.503 49,015 April 3, 2024 June 5, 2019, and June 6, 2019 (8) 1,464,665 $ 7.500 1,464,665 June 5, 2024 June 5, 2019 (9) 87,880 $ 9.375 87,880 June 5, 2024 June 12, 2019 (10) 416,667 $ 6.000 416,667 December 12, 2024 June 10, 2019 (11) 50,000 $ 7.500 50,000 June 10, 2024 February 10, 2020 (12) 28,400 $ 1.250 28,400 February 10, 2025 February 10, 2020 (13) 105,840 $ 1.563 105,840 February 10, 2025 July 6, 2020 (14) 448,698 $ 1.760 448,698 January 2, 2026 July 6, 2020 (15) 296,297 $ 2.278 296,297 January 2, 2026 December 8, 2020 (16) 586,760 $ 1.340 586,760 June 8, 2026 December 8, 2020 (17) 108,806 $ 1.792 108,806 June 8, 2026 February 26, 2021 (18) 5,460,751 $ 3.600 5,460,751 August 26, 2026 February 26, 2021 (19) 655,290 $ 4.578 655,290 August 26, 2026 September 29, 2021 (20) 8,006,759 $ 2.000 8,006,759 March 29, 2027 September 29, 2021 (21) 960,811 $ 2.544 960,811 September 27, 2026 19,187,375 19,187,375
Schedule of non-cash share-based compensation expense	Nine Months Ended September 30, 2024 2023 Cost of revenues $ 12 $ 5 Research and development, net 130 112 Sales and marketing 309 270 General and administrative 596 568 Total $ 1,047 $ 955	Year Ended December 31, 2023 2022 2021 Cost of revenue $ 9 $ 16 $ 10 Research and development, net 157 94 55 Sales and marketing 381 250 171 General and administrative 781 633 597 Total $ 1,328 $ 993 $ 833

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of loss before taxes on income	Year Ended December 31, 2023 2022 2021 Domestic $ (19,638 ) $ (19,110 ) $ (12,780 ) Foreign (2,507 ) 8 138 $ (22,145 ) $ (19,102 ) $ (12,642 )
Schedule of taxes on income	Year Ended December 31, 2023 2022 2021 Current $ (12 ) $ 151 $ 123 Deferred - 316 (29 ) $ (12 ) $ 467 $ 94 Year Ended December 31, 2023 2022 2021 Domestic $ - $ - $ - Foreign (12 ) 467 94 $ (12 ) $ 467 $ 94
Schedule of deferred income taxes	December 31, 2023 2022 Deferred tax assets: Carry forward tax losses $ 64,090 $ 50,833 Research and development carry forward expenses-temporary differences 1,311 844 Accrual and reserves 849 392 Share based compensation 394 456 Credit tax carry forwards 1,714 - Lease liabilities 480 214 Total deferred tax assets 68,838 52,739 Deferred tax liabilities: Right-of-use asset (470 ) (214 ) Intangible Assets (3,015 ) - Property and equipment (144 ) - Net deferred tax assets 65,209 52,525 Valuation allowance (65,209 ) (52,525 ) Net deferred tax assets $ - $ -
Schedule of net changes in total valuation allowance	Year Ended December 31, 2023 2022 2021 Balance at beginning of year $ (52,525 ) $ (48,098 ) $ (42,941 ) Changes due to exchange rate differences - 1,418 (1,488 ) Adjustment previous year loss (5 ) (14 ) - Acquisition (7,269 ) - - Additions during the year (5,410 ) (5,831 ) (3,669 ) Balance at end of year $ (65,209 ) $ (52,525 ) $ (48,098 )
Schedule of reconciliation between the theoretical tax expense and the actual tax expense (benefit)	Year Ended December 31, 2023 2022 2021 Loss before taxes, as reported in the consolidated statements of operations $ (22,145 ) $ (19,102 ) $ (12,642 ) Statutory tax rate 23 % 23.0 % 23.0 % Theoretical tax benefits on the above amount at the Israeli statutory tax rate $ (5,093 ) $ (4,393 ) $ (2,908 ) Income tax at rate other than the Israeli statutory tax rate 56 (2 ) 7 Non-deductible expenses including equity-based compensation expenses and other  - 262 102 Operating losses and other temporary differences for which valuation allowance was provided 5,410 5,375 3,669 Permanent differences (342 ) (775 ) (784 ) Adjustment in respect of prior years (43 ) - - Other - - 8 Actual tax expense (benefit) $ (12 ) $ 467 $ 94

FINANCIAL INCOME, NET (Tables)

FINANCIAL INCOME, NET (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Other Income and Expenses [Abstract]
Schedule of financial income, net	Three Months Ended Nine Months Ended 2024 2023 2024 2023 Foreign currency transactions and other $ 38 $ 17 $ 1 $ 39 Interest income 107 394 591 1,024 Bank commissions (26 ) - (97 ) (16 ) $ 119 $ 411 $ 495 $ 1,047	Year Ended December 31, 2023 2022 2021 Foreign currency transactions and other $ 133 $ 22 $ 38 Interest Income 1,354 - - Bank commissions (20 ) (22 ) (25 ) $ 1,467 $ * ) $ 13

GENERAL (Details Textual)

GENERAL (Details Textual) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 08, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Net loss		$ (3,084)	$ (7,531)	$ (13,664)	$ (16,494)	$ (22,133)	$ (19,569)	$ (12,736)
Accumulated deficit		249,547		249,547		235,883	213,750
Cash flow from operations				(17,749)	$ (16,183)	(20,667)	(17,891)	$ (11,469)
Cash and cash equivalents		$ 10,653		$ 10,653		$ 28,083	$ 67,896
Alterg Inc [Member]
Business Acquisition [Line Items]
Aggregate purchase price in cash	$ 19,000

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets	$ 3,978	$ 5,075	$ 5,075	$ 0
Financial Liabilities	792	3,292
Earnout [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Liabilities			3,292	0
Fair Value, Inputs, Level 3 [Member] | Earnout [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Liabilities	792	3,292	3,292	0
Money market funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets	2,665	2,550	2,550	0
Treasury bills [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets	$ 1,313	$ 2,525	$ 2,525	$ 0

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Details 1) - Earnout [Member] - USD ($) $ in Thousands	2 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024
Fair Value Warrants Liability Activity [Line Items]
Balance December 31, 2023	$ 3,607	$ 3,292
Change in fair value	315	(2,500)
Balance September 30, 2024	$ 3,292	$ 792

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Total Revenues	$ 6,128	$ 4,403	$ 18,118	$ 6,970	$ 13,854	$ 5,511	$ 5,966
Rental [Member]
Total Revenues	1,008	303	2,776	685	1,033	859	533
Product [Member]
Total Revenues	4,800	3,632	13,667	5,563	10,681	4,175	4,916
Service And Warranty [Member]
Total Revenues	$ 320	$ 468	$ 1,675	$ 722	$ 2,140	$ 477	$ 517

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($) $ in Thousands		Sep. 30, 2024		Dec. 31, 2023		Dec. 31, 2022
Accounting Policies [Abstract]
Trade receivable, net of credit losses	[1]	$ 5,843		$ 3,120		$ 1,036
Deferred revenues	[1]	$ 2,659	[2]	$ 3,010	[2],[3]	$ 1,191	[3]
[1]Balance presented net of unrecognized revenues that were not yet collected.[2]During the nine months ended September 30, 2024, $1.6 million of the December 31, 2023 deferred revenues balance was recognized as revenues.[3]$435 thousands of the December 31, 2022 deferred revenue balance was recognized as revenue during the year ended December 31, 2023.

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES (Details 4) - Trade Receivables [Member] - Credit Concentration Risk [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023		Dec. 31, 2022
Customer A [Member]
Concentration Risk [Line Items]
Concentration of credit risk	42%		[1]	27%
Customer B [Member]
Concentration Risk [Line Items]
Concentration of credit risk			[1]	13%
Customer C [Member]
Concentration Risk [Line Items]
Concentration of credit risk		0%		13%
Customer D [Member]
Concentration Risk [Line Items]
Concentration of credit risk		0%		11%
[1]Less than 10%.

SIGNIFICANT ACCOUNTING POLICI_9

SIGNIFICANT ACCOUNTING POLICIES (Details 5) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Balance at December 31, 2022	$ 348	$ 92	$ 92
AlterG acquisition		$ 535
Provision	606		200
Usage	(530)		(479)
Balance at September 30, 2024	$ 424		$ 348

SIGNIFICANT ACCOUNTING POLIC_10

SIGNIFICANT ACCOUNTING POLICIES (Details 6)	Dec. 31, 2023
Leasehold improvements [Member]
Property, Plant and Equipment, Useful Life	us-gaap:UsefulLifeTermOfLeaseMember
Machinery and laboratory equipment [Member]
Property, Plant and Equipment, Useful Life	15 years
Minimum [Member] | Computer equipment [Member]
Property, Plant and Equipment, Useful Life	20 years
Minimum [Member] | Office furniture and equipment [Member]
Property, Plant and Equipment, Useful Life	6 years
Minimum [Member] | Field service units [Member]
Property, Plant and Equipment, Useful Life	20 years
Maximum [Member] | Computer equipment [Member]
Property, Plant and Equipment, Useful Life	33 years
Maximum [Member] | Office furniture and equipment [Member]
Property, Plant and Equipment, Useful Life	10 years
Maximum [Member] | Field service units [Member]
Property, Plant and Equipment, Useful Life	50 years

SIGNIFICANT ACCOUNTING POLIC_11

SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Significant Accounting Policies (Textual)
Inventory Write-down			$ 398	$ 502	$ 252
Deferred revenues recognized	$ 1,600		435
Allowance for credit losses	$ 193		$ 328	26
Number of ordinary shares excluded from the calculations of diluted loss per share	2,503,297	2,780,512
Revenue recognition description	the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $2.7 million, which will be fulfilled over one to five years.		the estimated revenue expected to be recognized in the future related to the service type warranty amounts to $3.1 million, which will be fulfilled over one to five years.
Severance Pay Monthly Deposit By Employees Percentage			8.33%
Severance pay expense			$ 114	113	104
Royalty expenses			17	$ 7	14
Rental Revenue For Anti Gravity Products			$ 249
Warrants and rights outstanding					$ 15,083,611
Minimum [Member]
Significant Accounting Policies (Textual)
Leases agreement term			12 years
Maximum [Member]
Significant Accounting Policies (Textual)
Leases agreement term			42 years
SCI Products [Member]
Significant Accounting Policies (Textual)
Service policy			5 years
ReStore product [Member]
Significant Accounting Policies (Textual)
Service policy			2 years

PREPAID EXPENSES AND OTHER CU_3

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]
Prepaid Expenses To Government Institutions Current		$ 253	$ 81
Prepaid expenses		1,227	242
Advances to vendors		139	174
Other assets		747	152
Prepaid expenses and other current assets	$ 1,818	$ 2,366	$ 649

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Finished products	$ 4,174	$ 3,157	$ 2,421
Raw materials	3,126	2,496	508
Inventories	$ 7,300	$ 5,653	$ 2,929

INVENTORIES (Details Textual)

INVENTORIES (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventory write-down	$ 398	$ 502	$ 252

BUSINESS COMBINATION (Details)

BUSINESS COMBINATION (Details) - USD ($) $ in Thousands	Aug. 08, 2023	Sep. 30, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Cash		$ 478	$ 478
Alterg Inc [Member]
Business Acquisition [Line Items]
Cash	$ 18,493
Earnout payments	3,607
Total consideration	$ 22,100

BUSINESS COMBINATION (Details 1

BUSINESS COMBINATION (Details 1) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Business Combinations [Abstract]
Cash and cash equivalent	$ 478	$ 478
Restricted cash	51	51
Accounts receivable	1,773	1,773
Inventory	3,330	3,330
Prepaid expenses and other current assets	470	470
Right of use asset	1,151	1,151
Property and equipment, net	827	827
Other non-current assets	30	30
Goodwill	7,538	7,538	$ 0
Intangible assets	14,133	14,133
Accounts payable	(2,082)	(2,082)
Accrued compensation	(766)	(766)
Other accrued liabilities	(1,059)	(1,059)
Deferred revenue	(2,088)	(2,088)
Warranty Obligations	(535)	(535)
Leases Liability	(1,151)	(1,151)
Total purchase consideration	$ 22,100	$ 22,100

BUSINESS COMBINATION (Details 2

BUSINESS COMBINATION (Details 2) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 14,133	$ 14,133
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 795	$ 795
Estimated Useful Life (Years)	3 years	3 years
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 6,161	$ 6,161
Estimated Useful Life (Years)	4 years	4 years
Customer Relationship Warranty [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 201	$ 201
Estimated Useful Life (Years)	2 years	2 years
Customer Relationship Rental [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 2,102	$ 2,102
Estimated Useful Life (Years)	4 years	4 years
Customer Relationship - Distribution [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 4,578	$ 4,578
Estimated Useful Life (Years)	5 years	5 years
Backlog [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Fair Value	$ 296	$ 296
Estimated Useful Life (Years)	1 year	1 year

BUSINESS COMBINATION (Details 3

BUSINESS COMBINATION (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Business Combinations [Abstract]
Revenues	$ 24,923	$ 25,307
Net loss	$ (21,761)	$ (28,369)

BUSINESS COMBINATION (Details T

BUSINESS COMBINATION (Details Textual) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 08, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Earnout payments	$ 3,600
Acquisition-related costs						$ 2,500
Revenues		$ 6,128	$ 4,403	$ 18,118	$ 6,970	13,854	$ 5,511	$ 5,966
Alterg Inc [Member]
Business Acquisition [Line Items]
Aggregate purchase price in cash	19,000
Amount of additional cash earnouts	$ 4,000
Description of Earnout payments	The Company will pay an amount of cash equal to 65% of the amount, if any, by which AlterG revenue attributable to the first 12 months period exceeds revenue target ("first earnout payment"), and an amount in cash equal to 65% of the amount, if any, by which AlterG revenue attributable to the following 12 months period exceeds the revenue from the first 12 month period ("second earnout payment").
Description of Earnout payments after reverse stock split	The Company will pay an amount of cash equal to 65% of the amount, if any, by which LCAI revenue attributable to the first 12 months period exceeds revenue target ("first earnout payment"), and an amount in cash equal to 65% of the amount, if any, by which LCAI revenue attributable to the following 12 months period exceeds the revenue from the first 12 month period ("second earnout payment").
Purchase price	$ 22,100
Revenues	$ 7,658					$ 249

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS, NET (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Cost	$ 14,133	$ 14,133
Accumulated Amortization	(4,113)	(1,608)
Intangible Assets, Net	10,020	12,525
Trademark
Finite-Lived Intangible Assets [Line Items]
Cost	795	795
Accumulated Amortization	(302)	(104)
Intangible Assets, Net	493	691
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	6,161	6,161
Accumulated Amortization	(1,757)	(604)
Intangible Assets, Net	4,404	5,557
Customer relationship - Warranty
Finite-Lived Intangible Assets [Line Items]
Cost	201	201
Accumulated Amortization	(115)	(40)
Intangible Assets, Net	86	161
Customer relationship - Rental
Finite-Lived Intangible Assets [Line Items]
Cost	2,102	2,102
Accumulated Amortization	(600)	(206)
Intangible Assets, Net	1,502	1,896
Customer relationship - Distribution
Finite-Lived Intangible Assets [Line Items]
Cost	4,578	4,578
Accumulated Amortization	(1,043)	(358)
Intangible Assets, Net	3,535	4,220
Backlog
Finite-Lived Intangible Assets [Line Items]
Cost	296	296
Accumulated Amortization	(296)	(296)
Intangible Assets, Net	$ 0	$ 0

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS, NET (Details 1) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Fiscal 2024 (period remaining)	$ 842
Fiscal 2025	3,307	$ 3,347
Fiscal 2026	3,143	3,307
Fiscal 2027	2,172	3,143
Fiscal 2028	556	2,172
Fiscal 2028		556
Total	$ 10,020	$ 12,525

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS, NET (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Alterg Inc [Member]
Goodwill [Line Items]
Purchase of goodwill	$ 7,500,000	$ 7,500

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		$ 7,603	$ 3,821
Accumulated depreciation		6,341	3,625
Property and equipment, net	$ 1,217	1,262	196
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		1,690	743
Office furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		468	308
Machinery and laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		621	621
Field service units [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		4,166	1,816
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		$ 658	$ 333

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details Textual) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property And Equipment Net Textual Abstract
Depreciation expenses	$ 370	$ 134	$ 239	$ 202	$ 266

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
2024	$ 342	$ 1,363
2025	670	674
2026	12	13
Total lease payments	1,024	2,050
Less: imputed interest	(43)	(147)
Present value of future lease payments	981	1,903
Less: current maturities of operating leases	(936)	(1,296)	$ (564)
Non-current operating leases	$ 45	$ 607	$ 333
Weighted-average remaining lease term (in years)	11 months 1 day	1 year 11 months 1 day
Weighted-average discount rate	9.12%	9.21%

COMMITMENTS AND CONTINGENT LI_4

COMMITMENTS AND CONTINGENT LIABILITIES (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingent Liabilities (Textual)
Lease expense	$ 321	$ 269	$ 974	$ 657
Non-cancelable outstanding obligations	5,900		5,900		$ 8,600
Total fund received			$ 806
Royalty expenses					$ 17	$ 7	$ 14
Lease expiration, term			The Company operates from leased facilities in Israel, the United States and Germany. These leases expire in 2025		These leases expire between 2024 and 2025.
Royalty revenues	0		$ 55	$ 31
Other long-term assets	361		$ 361		$ 709
Rent expenses					$ 976	$ 739	$ 730
IPO [Member]
Commitments and Contingent Liabilities (Textual)
Description of conversion ratio			ordinary shares in a conversion ratio of 1 to 1		ordinary shares in a conversion ratio of 1 to 1
IIA [Member]
Commitments and Contingent Liabilities (Textual)
Total fund received					$ 2,600
Royalty bearing grants					$ 1,600
Percentage of obligation to pay royalties					3%
Contingent liability					$ 1,600
Percentage of grant received					100%
Royalty expenses					$ 110
IIA [Member] | Convertible preferred A shares [Member]
Commitments and Contingent Liabilities (Textual)
Amount received in consideration of preferred shares					$ 400
Convertible preferred shares					209
LL And LG [Member]
Commitments and Contingent Liabilities (Textual)
Maximum penalties payable on early release of agreement	28		$ 28
Lease expiration, term			LL and LG lease cars for their employees under cancelable operating lease agreements expiring at various dates between 2024 and 2026.
Israel Innovation Authority ("IIA") [Member]
Commitments and Contingent Liabilities (Textual)
Total fund received			$ 2,800
Royalty bearing grants			1,600
Royalties paid			$ 114
Percentage of obligation to pay royalties			3%
Contingent liability	1,600		$ 1,600
Percentage of grant received			100%
Royalty expenses	$ 2,000		$ 2,000
Israel Innovation Authority ("IIA") [Member] | Convertible preferred A shares [Member]
Commitments and Contingent Liabilities (Textual)
Amount received in consideration of preferred shares			$ 400
Convertible preferred shares	209		209

SHAREHOLDERS' EQUITY (Details)

SHAREHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based Payment Arrangement [Abstract]
Number, Options outstanding	33,171	43,994
Number, Options outstanding after reverse stock split	4,723
Number, Granted	0	0
Number, Exercised	0	0
Number, Forfeited	0	(10,823)
Options outstanding		33,171	43,994
Options outstanding after reverse stock split	4,723	4,723
Options exercisable	4,723	33,171
Average exercise price, Options outstanding	$ 37.51	$ 41.27
Average exercise price, Options outstandingafter reverse stock split	259.73
Average exercise price, Granted	0	0
Average exercise price, Exercised	0	0
Average exercise price, Forfeited	0	52.78
Average exercise price, Options outstanding		37.51	$ 41.27
Average exercise price, Options outstanding after reverse stock split	259.73	259.73
Average exercise price, Options exercisable	$ 259.73	$ 37.51
Average remaining contractual life (in years), Options outstanding	3 years 7 months 13 days	4 years 4 months 20 days	4 years 4 months 20 days
Average remaining contractual life (in years), Options exercisable	3 years 7 months 13 days	4 years 4 months 20 days
Aggregate intrinsic value (in thousands), Options outstanding	$ 0	$ 0
Aggregate intrinsic value (in thousands), Options exercisable	$ 0

SHAREHOLDERS' EQUITY (Details 1

SHAREHOLDERS' EQUITY (Details 1) - Employee and Non-Employee RSUs [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Number of shares underlying outstanding RSUs
Unvested RSUs, Beginning balance	3,772,414	2,755,057
Unvested RSUs, Beginning balance after reverse stock split	538,885
Granted	14,740	2,258,370
Vested	(218,493)	(1,109,200)
Forfeited	(3,413)	(131,813)
Unvested RSUs, Ending balance		3,772,414
Unvested RSUs, Ending balance after reverse stock split	331,719	538,885
Weighted average grant date fair value
Unvested RSUs, Beginning balance	$ 0.87	$ 1.16
Unvested RSUs, Beginning balance after reverse stock split	6.07
Granted	4.8	0.66
Vested	6.56	1.14
Forfeited	6.86	1.13
Unvested RSUs, Ending balance		0.87
Unvested RSUs, Ending balance after reverse stock split	$ 5.68	$ 6.07

SHAREHOLDERS' EQUITY (Details 2

SHAREHOLDERS' EQUITY (Details 2) - Employee Stock Options [Member] - $ / shares		9 Months Ended		12 Months Ended
		Sep. 30, 2024		Dec. 31, 2023
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding		336,442		3,805,585
Options outstanding weighted average remaining contractual life (years)		3 years 7 months 13 days		4 years 4 months 20 days	[1]
Options outstanding and exercisable		4,723		33,171
Options exercisable weighted average remaining contractual life (years)		3 years 7 months 13 days		4 years 4 months 20 days	[1]
Exercise Price Range [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding		331,719		3,772,414
Options outstanding and exercisable		0
Exercise Price Range One [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 37.6	[1]	$ 5.37
Options outstanding		1,774	[1]	12,425
Options outstanding weighted average remaining contractual life (years)	[1]	4 years 5 months 26 days		5 years 2 months 26 days
Options outstanding and exercisable		1,774	[1]	12,425
Options exercisable weighted average remaining contractual life (years)	[1]	4 years 5 months 26 days		5 years 2 months 26 days
Exercise Price Range Two [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price, minimum		$ 178.5		$ 20.42
Range of exercise price, maximum		$ 236.3		$ 33.75
Options outstanding		1,845		12,943
Options outstanding weighted average remaining contractual life (years)		3 years 7 months 2 days		4 years 4 months 6 days	[1]
Options outstanding and exercisable		1,845		12,943
Options exercisable weighted average remaining contractual life (years)		3 years 7 months 2 days		4 years 4 months 6 days	[1]
Exercise Price Range Three [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price, minimum		$ 350		$ 50
Range of exercise price, maximum		$ 367.5		$ 52.5
Options outstanding		887		6,230
Options outstanding weighted average remaining contractual life (years)		2 years 7 months 24 days		3 years 5 months 15 days	[1]
Options outstanding and exercisable		887		6,230
Options exercisable weighted average remaining contractual life (years)		2 years 7 months 24 days		3 years 5 months 15 days	[1]
Exercise Price Range Four [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise price, minimum		$ 1,277.5		$ 182.5
Range of exercise price, maximum		$ 3,634.8		$ 524.25
Options outstanding		217		1,573
Options outstanding weighted average remaining contractual life (years)		7 months 17 days		1 year 7 months 24 days	[1]
Options outstanding and exercisable		217		1,573
Options exercisable weighted average remaining contractual life (years)		7 months 17 days		1 year 7 months 24 days	[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) - $ / shares		9 Months Ended		12 Months Ended
		Sep. 30, 2024		Dec. 31, 2023
Class of Warrant or Right [Line Items]
Warrants outstanding		2,498,574		19,187,375
Warrants outstanding and exercisable		2,498,574		19,187,375
December 31, 2015 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding		681	[1]	4,771	[2]
Exercise price per warrant		$ 52.5	[1]	$ 7.5	[2]
Warrants outstanding and exercisable		681	[1]	4,771	[2]
December 28, 2016 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[3]	272		1,908
Exercise price per warrant	[3]	$ 52.5		$ 7.5
Warrants outstanding and exercisable	[3]	272		1,908
February 25, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[4]			45,600
Exercise price per warrant	[4]			$ 7.187
Warrants outstanding and exercisable	[4]			45,600
Contractual term	[4]			Feb. 21, 2024
April 5, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[5]	58,350		408,457
Exercise price per warrant	[5]	$ 35.98		$ 5.14
Warrants outstanding and exercisable	[5]	58,350		408,457
Contractual term	[5]	Oct. 07, 2024		Oct. 07, 2024
April 5, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[6]			49,015
Exercise price per warrant	[6]			$ 6.503
Warrants outstanding and exercisable	[6]			49,015
Contractual term	[6]			Apr. 03, 2024
June 5, 2019 and June 6, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[7]			1,464,665
Exercise price per warrant	[7]			$ 7.5
Warrants outstanding and exercisable	[7]			1,464,665
Contractual term	[7]			Jun. 05, 2024
June 5, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[8]			87,880
Exercise price per warrant	[8]			$ 9.375
Warrants outstanding and exercisable	[8]			87,880
Contractual term	[8]			Jun. 05, 2024
June 10, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[9]			50,000
Exercise price per warrant	[9]			$ 7.5
Warrants outstanding and exercisable	[9]			50,000
Contractual term	[9]			Jun. 10, 2024
June 12, 2019 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[10]	59,523		416,667
Exercise price per warrant	[10]	$ 42		$ 6
Warrants outstanding and exercisable	[10]	59,523		416,667
Contractual term	[10]	Dec. 12, 2024		Dec. 12, 2024
February 10, 2020 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding		4,054	[11]	28,400	[12]
Exercise price per warrant		$ 8.75	[11]	$ 1.25	[12]
Warrants outstanding and exercisable		4,054	[11]	28,400	[12]
Contractual term		Feb. 10, 2025	[11]	Feb. 10, 2025	[12]
February 10, 2020 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding		15,120	[13]	105,840	[14]
Exercise price per warrant		$ 10.94	[13]	$ 1.563	[14]
Warrants outstanding and exercisable		15,120	[13]	105,840	[14]
Contractual term		Feb. 10, 2025	[13]	Feb. 10, 2025	[14]
July 6, 2020 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding		64,099	[15]	448,698	[16]
Exercise price per warrant		$ 12.32	[15]	$ 1.76	[16]
Warrants outstanding and exercisable		64,099	[15]	448,698	[16]
Contractual term		Jan. 02, 2026	[15]	Jan. 02, 2026	[16]
July 6, 2020 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding		42,326	[17]	296,297	[18]
Exercise price per warrant		$ 15.95	[17]	$ 2.278	[18]
Warrants outstanding and exercisable		42,326	[17]	296,297	[18]
Contractual term		Jan. 02, 2026	[17]	Jan. 02, 2026	[18]
December 8, 2020 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding		83,821	[19]	586,760	[20]
Exercise price per warrant		$ 9.38	[19]	$ 1.34	[20]
Warrants outstanding and exercisable		83,821	[19]	586,760	[20]
Contractual term		Jun. 08, 2026	[19]	Jun. 08, 2026	[20]
December 8, 2020 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding		15,543	[21]	108,806	[22]
Exercise price per warrant		$ 12.55	[21]	$ 1.792	[22]
Warrants outstanding and exercisable		15,543	[21]	108,806	[22]
Contractual term		Jun. 08, 2026	[21]	Jun. 08, 2026	[22]
February 26, 2021 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding		780,095	[23]	5,460,751	[24]
Exercise price per warrant		$ 25.2	[23]	$ 3.6	[24]
Warrants outstanding and exercisable		780,095	[23]	5,460,751	[24]
Contractual term		Aug. 26, 2026	[23]	Aug. 26, 2026	[24]
February 26, 2021 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[25]	93,612		655,290
Exercise price per warrant	[25]	$ 32.05		$ 4.578
Warrants outstanding and exercisable	[25]	93,612		655,290
Contractual term	[25]	Aug. 26, 2026		Aug. 26, 2026
September 29, 2021 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding		1,143,821	[26]	8,006,759	[27]
Exercise price per warrant		$ 14	[26]	$ 2	[27]
Warrants outstanding and exercisable		1,143,821	[26]	8,006,759	[27]
Contractual term		Mar. 29, 2027	[26]	Mar. 29, 2027	[27]
September 29, 2021 [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	[28]	137,257		960,811
Exercise price per warrant	[28]	$ 17.81		$ 2.544
Warrants outstanding and exercisable	[28]	137,257		960,811
Contractual term	[28]	Sep. 27, 2026		Sep. 27, 2026
[1]Represents warrants for ordinary shares issuable upon an exercise price of $52.50 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited (“Kreos”) in connection with a loan made by Kreos to the Company 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 the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, 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 September 30, 2024.[2]Represents warrants for ordinary shares issuable upon an exercise price of $7.500 per share, which were granted on December 31, 2015 to Kreos Capital V (Expert) Fund Limited (“Kreos”) in connection with a loan made by Kreos to the Company 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 the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, 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, 2023.[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 warrants that were issued to the exclusive placement agent as compensation for its role in the Company’s follow-on public offering in February 2019.[5]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.[6]Represents warrants that were issued to the placement agent as compensation for its role in the Company’s April 2019 registered direct offering.[7]Represents warrants that were issued to certain institutional investors in a warrant exercise agreement on June 5, 2019, and June 6, 2019, respectively.[8]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.[9]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.[10]Represents warrants that were issued to certain institutional investors in a warrant exercise agreement in June 2019.[11]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. As of September 30, 2024, 534,300 warrants were exercised for a total consideration of $4,675,125.During the nine months ended September 30, 2024, no warrants were exercised.[12]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. As of December 31, 2023, 3,740,100 warrants were exercised for total consideration of $4,675,125. During the twelve months that ended December 31, 2023, no warrants were exercised.[13]Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. As of September 30, 2024, 32,880 warrants were exercised for a total consideration of $359,625.During the nine months ended September 30, 2024, no warrants were exercised.[14]Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2020 best efforts offering. As of December 31, 2023, 230,160 warrants were exercised for total consideration of $359,625. During the twelve months that ended December 31, 2023, no warrants were exercised.[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. As of September 30, 2024, 288,634 warrants were exercised for a total consideration of $3,556,976. During the nine months that ended September 30, 2024, no warrants were exercised.[16]Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in July 2020. As of December 31, 2023, 2,020,441 warrants were exercised for total consideration of $3,555,976. During the twelve months that ended December 31, 2023, no warrants were exercised.[17]Represents warrants that were issued to the placement agent as compensation for his role in the Company’s July 2020 registered direct offering.[18]Represents warrants that were issued to the placement agent as compensation for its role in the Company’s July 2020 registered direct offering.[19]Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in December 2020. As of September 30, 2024, 514,010 warrants were exercised for a total consideration of $4,821,416. During the nine months that ended September 30, 2024, no warrants were exercised.[20]Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in December 2020. As of December 31, 2023, 3,598,072 warrants were exercised for total consideration of $4,821,416. During the twelve months that ended December 31, 2023, no warrants were exercised.[21]Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of September 30, 2024, 32,283 warrants were exercised for a total consideration of $405,003. During the nine months that ended September 30, 2024, no warrants were exercised.[22]Represents warrants that were issued to the placement agent as compensation for its role in the Company’s December 2020 private placement. As of December 31, 2023, 225,981 warrants were exercised for total consideration of $405,003. During the twelve months that ended December 31, 2023, no warrants were exercised.[23]Represents warrants that were issued to certain institutional purchasers in a private placement in our private placement offering of ordinary shares in February 2021.[24]Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s private placement offering of ordinary shares in February 2021.[25]Represents warrants that were issued to the placement agent as compensation for its role in the Company’s February 2021 private placement.[26]Represents warrants that were issued to certain institutional purchasers in a private placement in our registered direct offering of ordinary shares in September 2021.[27]Represents warrants that were issued to certain institutional purchasers in a private placement in the Company’s registered direct offering of ordinary shares in September 2021.[28]Represents warrants that were issued to the placement agent as compensation for its role in the Company’s September 2021 registered direct offering.

SHAREHOLDERS' EQUITY (Details 4

SHAREHOLDERS' EQUITY (Details 4) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 1,047	$ 955	$ 1,328	$ 993	$ 833
Cost of revenues [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	12	5	9	16	10
Research and development [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	130	112	157	94	55
Sales and marketing [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	309	270	381	250	171
General and administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Non-cash share-based compensation expense	$ 596	$ 568	$ 781	$ 633	$ 597

SHAREHOLDERS' EQUITY (Details T

SHAREHOLDERS' EQUITY (Details Textual)

1 Months Ended

9 Months Ended

12 Months Ended

Mar. 15, 2024 shares

Sep. 27, 2021 ₪ / shares shares

Feb. 19, 2021 ₪ / shares shares

Feb. 19, 2021 ₪ / shares shares

Sep. 30, 2024 USD ($) $ / shares shares

Sep. 30, 2023 $ / shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) $ / shares

Dec. 31, 2021 USD ($) $ / shares

Dec. 31, 2015 $ / shares

Sep. 30, 2024 ₪ / shares

Sep. 30, 2024 USD ($) shares

Dec. 31, 2023 ₪ / shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 ₪ / shares shares

Dec. 22, 2022 USD ($)

Jul. 21, 2022 USD ($)

Jun. 02, 2022 ₪ / shares

Jun. 02, 2022 USD ($) $ / shares

Sep. 27, 2021 $ / shares shares

Feb. 19, 2021 $ / shares shares

Dec. 28, 2016 USD ($)

Shareholders' Equity

Reverse share split, description

a reverse share split within a range of 1:2 to 1:12, to be effective at the ratio

Maximum number of authorized ordinary shares reverse share split

120,000,000

Issued and outstanding ordinary shares of reverse pre-split shares

60,100,000

Issued and outstanding ordinary shares of reverse post-split shares

8,600,000

Authorized number ordinary shares of reverse post-split shares

25,000,000

Number of share-based outstanding

33,171

43,994

Warrants to purchase ordinary shares

32,895

Warrants outstanding

2,498,574

19,187,375

Total number of warrants outstanding

9,814,754

Options granted (in shares)

0

0

Proceeds from warrants | $

$ 13,800,000

Per share value of stock repurchase authorized | ₪ / shares

₪ 0.25

₪ 0.25

Ordinary shares, par value per share after reverse stock split | ₪ / shares

₪ 1.75

₪ 1.75

Treasury Stock, Common, Shares

4,022,607

2,933,208

Private Placement [Member]

Shareholders' Equity

Issuance expenses | $

$ 3,679,000

Purchase agreement with certain institutional investors [Member]

Shareholders' Equity

Exercise price per share | $ / shares

$ 2

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

8,006,759

8,006,759

Description of underwriting agreement

The Pre-Funded Warrants have an exercise price of $0.001 per Ordinary Share and are immediately exercisable and can be exercised at any time after their original issuance until such pre-funded warrants are exercised in full. Each ordinary shares was sold at an offering price of $2.035 and each pre-funded warrant was sold at an offering price of $2.034 (equal to the purchase price per ordinary share minus the exercise price of the pre-funded warrant).

Issuance of ordinary shares (in shares)

15,403,014

Per share value of stock repurchase authorized | ₪ / shares

₪ 0.25

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

Shareholders' Equity

Exercise price per share | $ / shares

$ 2.5438

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

960,811

960,811

Issuance of ordinary shares (in shares)

610,504

Purchase Agreement With Certain Institutional Accerdited Investors Member

Shareholders' Equity

Exercise price per share | $ / shares

$ 3.6

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

5,460,751

5,460,751

5,460,751

Warrants exercisable, description

exercisable from February 19, 2021, until August 26, 2026

Issuance of ordinary shares (in shares)

10,921,502

Shares issued price per share | $ / shares

$ 3.6625

Per share value of stock repurchase authorized | ₪ / shares

₪ 0.25

₪ 0.25

Purchase Agreement With Certain Institutional Accerdited Investors Member | Additionally Warrants Issued [Member]

Shareholders' Equity

Exercise price per share | $ / shares

$ 4.578125

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

655,290

655,290

655,290

Warrants exercisable, description

exercisable from February 19, 2021, until August 26, 2026

Minimum [Member]

Shareholders' Equity

Authorized number ordinary shares of reverse post-split shares

30,000,000

Exercise price per share | $ / shares

$ 1.25

Maximum [Member]

Shareholders' Equity

Authorized number ordinary shares of reverse post-split shares

43,750,000

Exercise price per share | $ / shares

$ 1.79

Certain institutional purchasers [Member] | Offering of ordinary shares in February 2020 [Member]

Shareholders' Equity

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

534,300

3,740,100

Proceeds from warrants | $

$ 4,675,125

$ 4,675,125

Certain institutional purchasers [Member] | Offering of ordinary shares in February 2020 Two [Member]

Shareholders' Equity

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

230,160

Proceeds from warrants | $

359,625

Certain institutional purchasers [Member] | Registered direct offering of ordinary shares in July 2020 [Member]

Shareholders' Equity

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

288,634

Proceeds from warrants | $

3,556,976

Certain institutional purchasers [Member] | Offering of ordinary shares in July 2020 [Member]

Shareholders' Equity

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

2,020,441

Proceeds from warrants | $

3,555,976

Certain institutional purchasers [Member] | Offering of ordinary shares in December 2020 [Member]

Shareholders' Equity

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

514,010

Proceeds from warrants | $

4,821,416

Certain institutional purchasers [Member] | Offering of ordinary shares in December 2020 [Member]

Shareholders' Equity

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

3,598,072

Proceeds from warrants | $

4,821,416

Certain institutional purchasers [Member] | December 2020 private placement [Member]

Shareholders' Equity

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

225,981

Proceeds from warrants | $

405,003

Placement agent [Member] | February 2020 best efforts offering [Member]

Shareholders' Equity

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

32,880

Proceeds from warrants | $

359,625

Placement agent [Member] | December 2020 private placement [Member]

Shareholders' Equity

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

32,283

Proceeds from warrants | $

$ 405,003

Kreos Capital V [Member]

Shareholders' Equity

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 the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, 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 September 30, 2024.

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 the Company with or into, or the sale or license of all or substantially all the assets or shares of the Company to, any other entity or person, other than a wholly owned subsidiary of the Company, 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, 2023.

Kreos Capital [Member]

Shareholders' Equity

Exercise price per share | $ / shares

$ 52.5

Exercise price per share | $ / shares

$ 7.5

Drawdown amount under loan agreement | $

$ 8,000,000

Employees, directors, officers, and non-employees [Member]

Shareholders' Equity

Shares reserved for future issuance (in shares)

1,018,945

2,934,679

Share-Based Payment Arrangement, Option [Member]

Shareholders' Equity

Award vesting period, description

Options to purchase ordinary shares generally vest over four years, with certain options to non-employee directors vesting quarterly over one year.

Shares reserved for future issuance (in shares)

0

145,560

Unrecognized cost of shares | $

$ 1,700,000

$ 2,700,000

Expected term of shares

2 years 3 months 18 days

2 years 10 months 24 days

Total fair value of shares vested | $

$ 1,268,000

$ 860,000

$ 802,000

Restricted Stock Units (RSUs) [Member]

Shareholders' Equity

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

$ 0.66

$ 1

$ 1.69

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

$ 4.8

$ 4.69

Restricted Stock Units (RSUs) [Member] | Nonemployee [Member]

Shareholders' Equity

Number of share-based outstanding

0

Outstanding RSUs

21,929

Share Repurchase Program [Member]

Shareholders' Equity

Number of ordinary shares repurchased, amount | $

$ 5,800,000

$ 8,000,000

$ 8,000,000

Outstanding ordinary shares repurchased, shares

4,022,607

Shares issued price per share | ₪ / shares

₪ 0.25

Issuance expenses | $

$ 3,500,000

Per share value of stock repurchase authorized | $ / shares

$ 0.25

Treasury Stock, Common, Shares

574,658

Total cost | $

$ 3,500,000

RESEARCH COLLABORATION AGREEM_2

RESEARCH COLLABORATION AGREEMENT AND LICENSE AGREEMENT (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Research Collaboration Agreement And License Agreement Textual Abstract
Research and development, net	$ 998	$ 1,262	$ 3,494	$ 2,830	$ 4,148	$ 4,031	$ 2,939
License Agreement and Collaboration Agreement [Member]
Research Collaboration Agreement And License Agreement Textual Abstract
Research and development, net					$ 29	$ 74	$ 293

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Domestic					$ (19,638)	$ (19,110)	$ (12,780)
Foreign					(2,507)	8	138
Loss before income taxes	$ (3,055)	$ (7,531)	$ (13,624)	$ (16,428)	$ (22,145)	$ (19,102)	$ (12,642)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current	$ (12)	$ 151	$ 123
Deferred	0	316	(29)
Taxes on income	(12)	467	94
Domestic	0	0	0
Foreign	(12)	467	94
Taxes on income	$ (12)	$ 467	$ 94

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Carry forward tax losses	$ 64,090	$ 50,833
Research and development carry forward expenses-temporary differences	1,311	844
Accrual and reserves	849	392
Share based compensation	394	456
Credit tax carry forwards	1,714	0
Lease liabilities	480	214
Total deferred tax assets	68,838	52,739
Deferred tax liabilities:
Right-of-use asset	(470)	(214)
Intangible Assets	(3,015)	0
Property and equipment	(144)	0
Net deferred tax assets	65,209	52,525
Valuation allowance	(65,209)	(52,525)	$ (48,098)	$ (42,941)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details 3)

INCOME TAXES (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ (52,525)	$ (48,098)	$ (42,941)
Valuationallowancedeferred Tax Asset Changes Due To Exchange Rate Differences Amount	0	1,418	(1,488)
Adjustment previous year loss	(5)	(14)	0
Acquisition	(7,269)	0	0
Additions during the year	(5,410)	(5,831)	(3,669)
Balance at end of year	$ (65,209)	$ (52,525)	$ (48,098)

INCOME TAXES (Details 4)

INCOME TAXES (Details 4) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Loss before taxes, as reported in the consolidated statements of operations	$ (3,055)	$ (7,531)	$ (13,624)	$ (16,428)	$ (22,145)	$ (19,102)	$ (12,642)
Statutory tax rate					23%	23%	23%
Theoretical tax benefits on the above amount at the Israeli statutory tax rate					$ (5,093)	$ (4,393)	$ (2,908)
Income tax at rate other than the Israeli statutory tax rate					56	(2)	7
Non-deductible expenses including equity-based compensation expenses and other					0	262	102
Operating losses and other temporary differences for which valuation allowance was provided					5,410	5,375	3,669
Permanent differences					(342)	(775)	(784)
Adjustment in respect of prior years					(43)	0	0
Other					0	0	8
Actual tax expense (benefit)					$ (12)	$ 467	$ 94

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2018
Income Taxes [Abstract]
Statutory tax rate	23%	23%	23%
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
Minimum [Member]
Income Taxes [Abstract]
Beneficiary enterprise from productive activity, tax rate on dividend distributions from tax exempt income	10%
Maximum [Member]
Income Taxes [Abstract]
Beneficiary enterprise from productive activity, tax rate on dividend distributions from tax exempt income	25%
Israel Tax Authority [Member]
Income Taxes [Abstract]
Statutory tax rate		23%	23%	23%
Re Walk Robotics Inc [Member]
Income Taxes [Abstract]
Statutory tax rate	21%	21%	21%
Carry-forward losses	$ 242.6
Rewalk Robotics Gmbh [Member]
Income Taxes [Abstract]
Statutory tax rate	30%	30%	30%
Alterg Inc [Member]
Income Taxes [Abstract]
Carry-forward losses	$ 31.4
Operating loss carry forwards prior period					$ 16.7
Net operating carry forward losses expiration term	2025 and 2028
Alterg Inc [Member] | Federal [Member]
Income Taxes [Abstract]
Carry-forward losses					$ 14.7
Alterg Inc [Member] | State [Member]
Income Taxes [Abstract]
Carry-forward losses	$ 47.2

FINANCIAL INCOME, NET (Details)

FINANCIAL INCOME, NET (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Income and Expenses [Abstract]
Foreign currency transactions and other	$ 38	$ 17	$ 1	$ 39	$ 133	$ (22)	$ 38
Interest income	107	394	591	1,024	1,354	0	0
Bank commissions	(26)	0	(97)	(16)	(20)	(22)	(25)
Financial income, net	$ 119	$ 411	$ 495	$ 1,047	$ 1,467		$ 13

GEOGRAPHIC INFORMATION AND MA_3

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue, Major Customer [Line Items]
Total revenues	$ 6,128	$ 4,403	$ 18,118	$ 6,970	$ 13,854	$ 5,511	$ 5,966
United States [Member]
Revenue, Major Customer [Line Items]
Total revenues	3,458	2,497	11,054	4,298	7,636	2,303	2,519
Europe [Member]
Revenue, Major Customer [Line Items]
Total revenues	2,419	1,466	5,896	2,201	5,044	3,057	3,381
Asia-Pacific [Member]
Revenue, Major Customer [Line Items]
Total revenues	150	94	544	123	387	115	60
Rest of the world [Member]
Revenue, Major Customer [Line Items]
Total revenues	$ 101	$ 346	$ 624	$ 348	$ 787	$ 36	$ 6

GEOGRAPHIC INFORMATION AND MA_4

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details 1) - USD ($) $ in Thousands	Sep. 30, 2024	[1]	Dec. 31, 2023	[1]	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 2,162		$ 3,123		$ 1,032
Israel [Mmeber]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	244		529		757
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	1,777		2,404		231
Germany [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 141		$ 190		$ 44
[1]Long-lived assets are comprised of property and equipment, net, and operating lease right-of-use assets.

GEOGRAPHIC INFORMATION AND MA_5

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details 2) - Sales Revenue, Net [Member] - Customer Concentration Risk [Member]	9 Months Ended			12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Customer A [Member]
Revenue, Major Customer [Line Items]
Concentration risk	16.40%		0%	12.20%		14.20%			[1]
Customer B [Member]
Revenue, Major Customer [Line Items]
Concentration risk		[1]	15.90%		[1]		[1]	11%
[1]Less than 10%.

GEOGRAPHIC INFORMATION AND MA_6

GEOGRAPHIC INFORMATION AND MAJOR CUSTOMER AND PRODUCT DATA (Details Textual) - segment	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Geographic Information and Major Customer and Product Data (Textual)
Number of reportable segments	1	1

BASIC AND DILUTED NET LOSS PE_3

BASIC AND DILUTED NET LOSS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				9 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net loss	$ (3,084)		$ (7,531)		$ (13,664)		$ (16,494)		$ (22,133)	$ (19,569)	$ (12,736)
Weighted average number of shares used in computing net loss per ordinary share, basic	8,756,882	[1]	8,542,630	[1]	8,652,085	[1]	8,501,397	[1]	59,719,064	62,378,797	47,935,652
Weighted average number of shares used in computing net loss per ordinary share, diluted	8,756,882	[1]	8,542,630	[1]	8,652,085	[1]	8,501,397	[1]	59,719,064	62,378,797	47,935,652
Net loss per ordinary share, basic	$ (0.35)		$ (0.88)		$ (1.58)		$ (1.94)		$ (0.37)	$ (0.31)	$ (0.27)
Net loss per ordinary share, diluted	$ (0.35)		$ (0.88)		$ (1.58)		$ (1.94)		$ (0.37)	$ (0.31)	$ (0.27)
[1]Reflects our one-for-seven reverse share split that became effective on March 15, 2024. See Note 8a to the condensed consolidated financial statements.

BASIC AND DILUTED NET LOSS PE_4

BASIC AND DILUTED NET LOSS PER SHARE (Details Textual) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Shares Excluded from Diluted Loss per Share - Anti-Dilutive	19,220,546	19,464,888

RESTRUCTURING ACTIVITIES (Deta

RESTRUCTURING ACTIVITIES (Details Textual) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 12, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructring Activities [Line Items]
Research and development, net		$ 998	$ 1,262	$ 3,494	$ 2,830	$ 4,148	$ 4,031	$ 2,939
Sales and marketing		$ 4,156	$ 4,088	$ 13,573	$ 9,076	13,922	$ 9,842	$ 6,993
2023 Reorganization Plan [Member]
Restructring Activities [Line Items]
Workforce Percentage	15%
Amount of employee termination benefits and legal expenses						670
Research and development, net						175
Sales and marketing, net						70
Sales and marketing						$ 425