Check-Cap (CHEK) 20-F 15 May 24 2023 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2023 shares
Document Information Line Items
Entity Registrant Name	Check-Cap Ltd.
Trading Symbol	CHEK
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	5,850,770
Amendment Flag	false
Entity Central Index Key	0001610590
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-36848
Entity Address, Address Line One	Check-Cap Ltd
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line Two	29 Abba Hushi Avenue
Entity Address, Address Line Three	P.O. Box 1271
Entity Address, City or Town	Isfiya
Entity Address, Postal Zip Code	3009000
Entity Address, Country	IL
Title of 12(b) Security	Ordinary Shares, par value NIS 48.00
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	U.S. GAAP
Document Shell Company Report	false
Auditor Firm ID	1197
Auditor Name	Brightman Almagor Zohar & Co.
Auditor Location	Tel Aviv, Israel
Business Contact
Document Information Line Items
Entity Address, Address Line One	29 Abba Hushi Avenue
Entity Address, Address Line Two	P.O. Box 1271
Entity Address, City or Town	Isfiya
Entity Address, Postal Zip Code	3009000
Entity Address, Country	IL
Contact Personnel Name	Saar Levi
City Area Code	+972
Local Phone Number	52-777-2073
Contact Personnel Email Address	Saar.Levi@check-cap.com

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents		$ 8,844	$ 4,090
Restricted cash			352
Short-term bank deposit		15,912	37,609
Prepaid expenses and other current assets		100	579
Total current assets		24,856	42,630
Non-current assets
Property and equipment, net		161	1,751
Operating leases			1,060
Total non-current assets		161	2,811
Total assets		25,017	45,441
Accounts payable and accruals
Trade		141	952
Other		783	802
Employees and payroll accruals		406	1,261
Operating lease liabilities			337
Other current liabilities			56
Total current liabilities		1,330	3,408
Non-current liabilities
Royalties provision			94
Operating lease liabilities			627
Total non-current liabilities			721
Share capital, Ordinary shares 48 NIS par value (18,000,000 authorized shares as of December 31, 2023 and 2022; 5,850,555 and 5,844,463 shares issued and outstanding as of December 31, 2023 and 2022, respectively)	[1]	83,746	83,664
Additional paid-in capital		84,802	84,941
Accumulated deficit		(144,861)	(127,293)
Total shareholders’ equity		23,687	41,312
Total liabilities and shareholders’ equity		$ 25,017	$ 45,441
[1]All share amounts have been retroactively adjusted to reflect a 1-for-20 share reverse split, see Note 1(A)(7).

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - ₪ / shares		Dec. 31, 2023		Dec. 31, 2022		Nov. 23, 2022
Statement of Financial Position [Abstract]
Ordinary share, par value (in New Shekels per share)		₪ 48	[1]	₪ 48	[1]	₪ 48
Ordinary shares, shares authorized	[1]	18,000,000		18,000,000
Ordinary shares, shares issued	[1]	5,850,555		5,844,463
Ordinary shares, shares outstanding	[1]	5,850,555		5,844,463
[1]All share amounts have been retroactively adjusted to reflect a 1-for-20 share reverse split, see Note 1(A)(7).

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Research and development expenses, net	$ 8,311	$ 14,271	$ 12,349
General and administrative expenses	9,550	5,763	4,972
Impairment of fixed assets	1,426
Operating loss	19,287	20,034	17,321
Finance income, net	1,719	926	119
Net loss	17,568	19,108	17,202
Comprehensive loss	$ 17,568	$ 19,108	$ 17,202
Loss per share:
Net loss per ordinary share - basic (in Dollars per share)	$ 3	$ 3.37	$ 4.14
Weighted average number of ordinary shares outstanding - basic (in Shares)	5,848,737	5,671,786	4,159,870

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net loss per ordinary share - Diluted	$ 3	$ 3.37	$ 4.14
Weighted average number of ordinary shares outstanding - Diluted	5,848,737	5,671,786	4,159,870

Consolidated Statements of Chan

Consolidated Statements of Changes In Shareholders’ Equity - USD ($) $ in Thousands	Ordinary shares	Additional paid-in capital	Accumulated deficit	Total
Balance at Dec. 31, 2020	$ 31,646	$ 75,715	$ (90,983)	$ 16,378
Balance (in Shares) at Dec. 31, 2020	2,331,443
Exercise of warrants, net of issuance expenses in an amount	$ 18,099	1,120		19,219
Exercise of warrants, net of issuance expenses in an amount (in Shares)	1,210,235
Issuance of ordinary shares and warrants in the June 2021 Registered Direct Offering, net of issuance expenses in an amount	$ 19,011	12,790		31,801
Issuance of ordinary shares and warrants in the June 2021 Registered Direct Offering, net of issuance expenses in an amount (in Shares)	1,296,297
Option exercise	$ 5	(1)		4
Option exercise (in Shares)	350
RSU vesting	$ 26	(26)
RSU vesting (in Shares)	1,764
Share-based compensation		491		491
Net loss			(17,202)	(17,202)
Balance at Dec. 31, 2021	$ 68,787	90,089	(108,185)	50,691
Balance (in Shares) at Dec. 31, 2021	4,840,089
Issuance of ordinary shares and warrants in the June 2021 Registered Direct Offering, net of issuance expenses in an amount	$ 14,815	(5,965)		8,850
Issuance of ordinary shares and warrants in the June 2021 Registered Direct Offering, net of issuance expenses in an amount (in Shares)	1,000,000
RSU vesting	$ 62	(62)
RSU vesting (in Shares)	4,374
Share-based compensation		879		879
Net loss			(19,108)	(19,108)
Balance at Dec. 31, 2022	$ 83,664	84,941	(127,293)	$ 41,312
Balance (in Shares) at Dec. 31, 2022	5,844,463			5,844,463	[1]
RSU vesting	$ 82	(82)
RSU vesting (in Shares)	6,092
Share-based compensation		(57)		$ (57)
Net loss			(17,568)	(17,568)
Balance at Dec. 31, 2023	$ 83,746	$ 84,802	$ (144,861)	$ 23,687
Balance (in Shares) at Dec. 31, 2023	5,850,555			5,850,555	[1]
[1]All share amounts have been retroactively adjusted to reflect a 1-for-20 share reverse split, see Note 1(A)(7).

Consolidated Statements of Ch_2

Consolidated Statements of Changes In Shareholders’ Equity (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Net of issuance expenses in an amount in exercise		$ 22
Net of issuance expenses in an amount	$ 1,150	$ 3,199

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (17,568)	$ (19,108)	$ (17,202)
Adjustments required to reconcile net loss to net cash used in operating activities:
Depreciation	212	404	205
Impairment of fixed assets	1,426
Share-based compensation	(57)	879	491
Financial expense (income), net	305	(624)
Changes in assets and liabilities items:
Operation leasing	49
Decrease (increase) in prepaid and other current assets and non-current assets	480	273	(549)
Increase (decrease) in trade accounts payable, accruals and other current liabilities	(851)	207	362
Increase (decrease) in employees and payroll accruals	(856)	(700)	451
Decrease in royalties provision	(94)	(38)	(22)
Net cash used in operating activities	(16,954)	(18,707)	(16,264)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(83)	(486)	(1,006)
Changes (investment) in short-term bank and other deposits	21,439	(12,022)	(15,000)
Net cash provided in (used in) investing activities	21,356	(12,508)	(16,006)
CASH FLOWS FROM FINANCING ACTIVITIES
Exercise of warrants into ordinary shares, net of issuance expenses			19,219
Issuance of ordinary shares in the registered direct offerings, net of issuance expenses		8,850	31,801
Options exercise			4
Net cash provided by financing activities		8,850	51,024
Net increase (decrease) in cash, cash equivalents and restricted cash	4,402	(22,365)	18,754
Cash, cash equivalents and restricted cash at the beginning of the year	4,442	26,807	8,053
Cash, cash equivalents and restricted cash at the end of the year	8,844	4,442	26,807
Supplemental disclosure of non-cash flow information
Purchase of property and equipment	35	35	161
Assets acquired under operating lease		307	1,048
Supplemental disclosure of cash flow information
Cash paid for taxes	25	5	33
Interest received	2,023	548	62
Cash and Cash equivalents	8,844	4,090	26,457
Restricted cash included current assets		352	350
Total cash, cash equivalents, and restricted cash	$ 8,844	$ 4,442	$ 26,807

General Information

General Information	12 Months Ended
	Dec. 31, 2023
General Information [Abstract]
GENERAL INFORMATION	NOTE 1 - GENERAL INFORMATION A. General (1) Check Cap Ltd. (the “Company”) was incorporated under the laws of the State of Israel. The registered address of its offices is 29 Abba Hushi Avenue, Isfiya 3009000, Israel. (2) The Company has a wholly-owned subsidiary, Check-Cap US, Inc., that was incorporated under the laws of the State of Delaware on May 15, 2015. (3) The Company was engaged in a clinical-stage medical diagnostics that aimed to redefine colorectal cancer (CRC) screening through the introduction of C-Scan®, a screening test designed to detect polyps before they may transform into colorectal cancer to enable early intervention and cancer prevention. The Company’s disruptive capsule-based screening technology aims to significantly increase screening adherence worldwide and help people to stay healthy through preventive CRC screening. C-Scan uses an ultra-low dose X-ray capsule, an integrated positioning, control and recording system, as well as proprietary software to generate a 3D map of the inner lining of the colon. C-Scan is non-invasive and requires no preparation or sedation, allowing the patients to continue their daily routine with no interruption as the capsule is propelled through the gastrointestinal tract by natural motility. (4) On March 21, 2023, the Company announced that following the Company’s internal assessment of the clinical data collected until such date from its calibration studies, the Company has determined that the most recent efficacy results from the Company’s calibration studies did not meet the goal in order to proceed to the powered portion of the U.S. pivotal study. The Company further announced that it had adopted a plan of actions that included conducting additional clinical data analysis and approaching the U.S. Food and Drug Administration (“FDA”) to make amendments to the U.S. pivotal study and that the Company is also implementing a cost reduction plan in order to extend its cash runway, and that the initiation of the powered portion of the U.S. pivotal study that was expected in mid-2023 is therefore temporarily postponed. On June 6, 2023, the Company announced that after further review of additional data and interaction with the FDA on a revised pivotal study protocol together with the anticipated time and investment necessary to further develop the technology, the Company’s Board of Directors has determined that it is appropriate to pursue strategic options. In addition, the Company’s Board of Directors approved a significant reduction in its workforce, to reduce the Company’s cash burn, after which the Company expects to have two remaining employees. In light of these developments, the Company discontinued the calibration studies and does not plan on commencing the powered portion of its U.S. pivotal study and plans to concentrate its resources on its essential research activities and strategic alternatives. On August 16, 2023 the Company announced the it entered into a business combination agreement (the “BCA”) with Keystone Dental Holdings, Inc., a Delaware corporation (“Keystone”), Capstone Dental PubCo, Inc., a Delaware corporation and a direct, wholly owned subsidiary of Keystone (“PubCo”), Capstone Merger Sub Ltd., an Israeli company and a direct, wholly owned subsidiary of PubCo (“Israeli Merger Sub”), and Capstone Merger Sub Corp., a Delaware corporation and a direct, wholly owned subsidiary of PubCo (“U.S. Merger Sub”). The BCA included provisions granting both Check-Cap and Keystone the right to terminate the BCA for certain reasons, including, among others, (i) the Business Combination not having been consummated by January 31, 2024 (subject to certain exceptions and to potential automatic extension, the “Termination Date”), (ii) any governmental authority having issued an order, decree or ruling, or taken any other action (including the enactment of any statute, rule, regulation, decree or executive order) enjoining or prohibiting the Business Combination, or (iii) under certain conditions, there having been a material breach of any of the representations, warranties, covenants or agreements set forth in the BCA by a party to the BCA. The BCA further provides that if the BCA is terminated under certain circumstances, Check-Cap may be required to pay to Keystone a nonrefundable fee in the amount of $1,500 and reimburse Keystone for up to $1,500 of its expenses, and Keystone may be required to pay to Check-Cap a nonrefundable fee in the amount of $4,000, and reimburse Check-Cap for up to $1,000 of its expenses. The closing of the BCA was subject to satisfaction or waiver of certain conditions as stated in the BCA including the required approvals by the parties’ shareholders. On December 18, 2023, at the Annual General Meeting of Shareholders (the “Meeting”), the BCA and the business combination transactions contemplated pursuant to the BCA, did not receive the requisite majority required for approval by the Company’s shareholders, under Section 320 of the Israeli Companies Law 5759-1999. On December 24, 2023, the Company received a notice (the “Notice”) on behalf of Keystone Dental Holdings, Inc., terminating the BCA,In the Notice, the Company was notified that the BCA has been terminated pursuant to Section 10.1(e) of the BCA in light of the results of the Meeting of the Company, held on December 18, 2023. In addition, at the Meeting, the then existing Company’s Board of Directors did not receive the requisite majority required for approval by the Company’s shareholders to reappointed as board members and new five board members received such required majority and as a result the Board of Directors replaced by new board members. As a result of the business combination transaction process the Company incurred transaction related expenses, recorded in General and Administrative expenses line item in the consolidated statement of operations. (5) Since its inception, the Company has devoted substantially all of its efforts to research and development, clinical trials, recruiting management and technical staff, acquiring assets and raising capital. The Company has not yet generated revenues. The Company has incurred losses of $17,568 and $19,108 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023, the Company’s accumulated deficit was approximately $143,191. The extent of the Company’s future operating losses and the timing of becoming profitable are uncertain. The Company anticipates ongoing losses from its operations. On June 6, 2023, the Company announced that after further review of additional data and interaction with the FDA on a revised pivotal study protocol together with the anticipated time and investment necessary to further develop the technology, we were reducing our workforce by approximately 90% to reduce cash burn, concentrating our resources on essential research activities, discontinuing the calibration studies, and evaluating and pursuing strategic options. As a result of our evaluation and pursuit of strategic options, on August 16, 2023, we entered into a business combination agreement (the “Keystone BCA”) with Keystone, Capstone Dental PubCo, Inc., a Delaware corporation and a direct, wholly owned subsidiary of Keystone (“PubCo”) and other direct, wholly owned subsidiaries of PubCo. However, the Keystone BCA was not approved by the requisite majority required for approval, under Section 320 of the Israeli Companies Law 5759-1999 and, as such, the Keystone BCA was terminated on December 24, 2023. More recently, on March 25, 2024, the company entered into the Nobul BCA, pursuant to which a wholly owned subsidiary of Nobul, to be formed under the laws of Israel, will merge with and into us, with Check-Cap surviving as a direct, private, and wholly owned subsidiary of Nobul. (6) As described in Notes 10B(2)(b) and 10B(2)(d), on February 24, 2015, the Company consummated an Initial Public Offering in the United States (U.S.) (the “IPO”) concurrently with a private placement. On August 11, 2016, the Company consummated a registered direct offering of ordinary shares and pre-funded warrants. See Note 10B(2)(h). On June 2, 2017, the Company consummated a registered direct offering of ordinary shares and a simultaneous private placement of warrants. See Note 10B(2)(i). On November 22, 2017, the Company consummated a registered direct offering of ordinary shares and a simultaneous private placement of warrants. See Note 10B(2)(j). On May 8, 2018, the Company consummated an underwritten public offering of ordinary shares, pre-funded warrants and Series C warrants. See Note 10B(2)(k). On February 6, 2019, the Company consummated a registered direct offering of ordinary shares and warrants. See Note 10B(2)(l). In February 2020, the Company consummated a private placement of ordinary shares. See Note 10B(2)(m). During April and May 2020, the Company consummated three registered direct offerings of ordinary shares and simultaneous private placements of warrants. See Note 10B(2)(n). On July 27, 2020, the Company consummated a warrant exercise transaction to purchase ordinary shares and a simultaneous private placement of warrants. See Note 10B(2)(o). During the first quarter of 2021, certain investors exercised their warrants previously issued by the Company. See Note 10B(2)(p). On July 2, 2021, the Company consummated a registered direct offering of ordinary shares and warrants. See Note 10B(2)(q). On March 3, 2022, the Company consummated a registered direct offering of ordinary shares and warrants. See Note 10B(2)(r). The Company’s ordinary shares are listed on the NASDAQ Capital Market under the symbols “CHEK”. The Company’s Series A Warrants, formerly listed on the NASDAQ Capital Market under the symbol “CHEKW”, expired on February 24, 2020. The Company’s Series C Warrants, formerly listed on the NASDAQ Capital Market under the symbol “CHEKZ”, expired on May 8, 2023. The consolidated financial statements of the Company as of and for the years ended December 31, 2023 and December 31, 2022 include the financial statements of the Company and its wholly-owned U.S. subsidiary. (7) On December 23, 2021, the Company announced that it received a letter from the Staff, indicating that the Company is not in compliance with the minimum bid price requirement for continued listing set forth in Nasdaq Listing Rule 5550(a)(2), which requires listed companies to maintain a minimum bid price of $1.00 per share. The Company was provided by Nasdaq with a compliance period of 180 calendar days (i.e., until June 21, 2022) to regain compliance pursuant to Nasdaq Listing Rules. On June 22, 2022, the Company received a letter from the Staff notifying it that Nasdaq granted the Company a 180-day extension, or until December 19, 2022, or the Extension Period, to regain compliance with the Minimum Bid Price Requirement. In order to regain compliance, on August 11, 2022, the Company’s shareholders approved a reverse share split (“Reverse Share Split”) of its ordinary shares within a range of 1 for 10 to 1 for 20, the exact ratio to be determined by further action of the Company’s Board of Directors, to be effective on a date to be determined by the Company’s Board of Directors and announced by the Company, and to amend the Company’s Articles of Association accordingly. The Board of Directors subsequently approved a reverse share split of the Company’s ordinary shares at the ratio of 1-for-20, such that each twenty (20) ordinary shares, par value NIS 2.40 per share, consolidated into one (1) ordinary share, par value NIS 48.00, effective as of November 23, 2022. The first date when the Company’s ordinary shares began trading on the Nasdaq Capital Market after implementation of the Reverse Share Split was November 25, 2022. Following the implementation of the Reverse Share Split, the Company’s authorized share capital comprised of 18,000,000 ordinary shares. No fractional ordinary shares were issued as a result of the Reverse Share Split. All fractional ordinary shares were rounded up to the nearest whole ordinary share. In addition, a proportionate adjustment made to the per share exercise price and the number of shares issuable upon the exercise of all outstanding options and warrants entitling the holders to purchase ordinary shares. Furthermore, following completion of the Reverse Share Split, the number of ordinary shares issuable pursuant to the Company’s 2006 Unit Option Plan and 2015 Equity Incentive Plan and 2015 US Sub-Plan to the 2015 Equity Incentive Plan, as well as the number of shares and exercise prices subject to the outstanding options under the plans and the number of shares subject to outstanding restricted stock units (“RSUs”) under the plans were appropriately adjusted. The Company subsequently received a letter informing it that, for the 10 consecutive business days from November 25, 2022 to December 8, 2022, the closing bid price of the Company’s ordinary shares had been at $1.00 per share or greater and that accordingly, the Company has regained compliance with Nasdaq Listing Rule 5550(a)(2) and Nasdaq considers the prior bid price deficiency matter now closed. (8) On October 7, 2023, thousands of Hamas terrorists invaded Israel’s southern border towns near the Gaza Strip and carried out attacks on civilian and military targets that were extraordinary in scale and brutality. Hamas and other terrorist groups also launched extensive rocket attacks from the Gaza Strip against civilian targets in various parts of Israel. As a result, Israel declared war against Hamas, called up hundreds of thousands of reserve soldiers and launched an extensive military campaign against them. In parallel, border clashes between Israel and the Hezbollah terrorist group on Israel’s northern border with Lebanon have intensified and may escalate into a greater regional conflict. To date, the Company operations have not been adversely affected by the war. The Company has back-up IT systems and remote work ability that the Company expect will enable its operations to function well in the event of an emergency.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company’s consolidated financial statements are presented in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). A. Use of estimates in preparation of financial statements The preparation of financial statements in conformity with US GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of expenses during the reporting periods. Actual results could differ from those estimates. B. Principles of consolidation The Company’s consolidated financial statements include the financial statements of Check-Cap Ltd. and its wholly-owned subsidiary, Check-Cap US, Inc. The Company’s consolidated financial statements are presented after elimination of inter-company transactions and balances. C. Financial statements in U.S. dollars The Company has not yet generated revenues and the majority of its expenses are in U.S. dollars (dollar or USD) or NIS. The financial statements are presented in dollars, which is the functional currency of the Company. In management’s judgment, setting the dollar as the Company’s functional currency, is based mainly on the following criteria: the Company’s budget and other Company internal reports, including reports to the Company’s Board of Directors and investors, are presented in dollars. Management uses these reports in order to make decisions for the Company. All of the Company’s equity financings have been in dollars; and it was expected that a significant portion of the Company’s future revenues will be in dollars. Transactions and balances denominated in dollars are presented at their original amounts. Non-dollar transactions and balances have been re-measured to dollars in accordance with the provisions of ASC 830-10 “Foreign Currency Translation”. All transaction gains and losses from re-measurement of monetary balance sheet items denominated in non-dollar currencies are reflected in the statement of operations as financial income or expenses, as appropriate. D. Cash and cash equivalents Cash and cash equivalents include cash in hand, short–term deposits in banks and short-term, highly liquid investments with an original maturity of up to three months, with a high level of liquidity that may be easily converted to known amounts of cash, and that are exposed to insignificant risk of change in value. E. Short-term bank deposit Short-term bank deposits are deposits with maturities of more than three months but less than one year. The short–term bank deposits are presented at their cost, including accrued interest, which approximates fair value. F. Cash flow hedges As a matter of policy, the Company uses derivatives for risk management purposes and does not use derivatives for speculative purposes. From time to time, the Company may enter into foreign currency zero-cost collars or minimal cost collars contracts to hedge foreign currency cash flow transactions. However, the company did not use such derivative as hedging for accounting purposes and thus the changes in fair value of the derivative were carried to profit and loss, as incurred. As of December 31, 2023, the Company had no outstanding hedge transactions. As of December 31, 2022, the Company had outstanding foreign exchange collars in the notional amount of approximately $5,264. These options were set for a period of up to eight months as of December 31, 2022. The Company measured the fair value of the options in accordance with provisions of ASC No. 820 (classified as level 2 of the fair value hierarchy). The fair value of the Company’s outstanding collars on December 31, 2022 amounted to a liability, net of $56 and was included in other current liabilities. G. Property and equipment Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following annual rates: Length of Depreciation Years % Office furniture and equipment 10-14 7-10 Laboratory equipment 3-7 15-33 Computers and auxiliary equipment 3 33 H. Impairment of long-lived assets The Company’s long-lived assets are reviewed for impairment in accordance with ASC 360-10 “Accounting for the Impairment or Disposal of Long-Lived Assets” 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 year ended December 31, 2023 the Company recorded impairment costs in the amount of $1,426. During the years ended December 31, 2022 and 2021, no I. Research and development costs Research and development costs are expensed as incurred and consist primarily of costs for personnel, subcontractors and consultants (mainly in connection with clinical trials) and materials for research and development and clinical activities. Grants received by the Company from the IIA are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred and applied as a deduction from research and development expenses. Such grants are included as a deduction of research and development costs. J. Contingent liabilities The Company accounts for its contingent liabilities in accordance with ASC No. 450, “Contingencies”. A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. As of December 31, 2023, and 2022, the Company is not a party to any ligation that could have a material adverse effect on the Company’s business, financial position, results of operations or cash flows. K. Share-based compensation The Company recognizes expense for its share-based compensation based on the fair value of the awards granted. The Company’s share-based compensation plans provide for the award of stock options and restricted stock units. In accordance with ASC 718-10 “Compensation-Stock Compensation”, the Company estimates the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company’s consolidated statement of operations. The Company recognizes compensation expenses for the value of its awards granted based on the graded-vesting method over the requisite service period for each separately vesting portion of the award. Accounting Standards Update (“ASU”) 2016-09, Compensation-Stock Compensation (Topic 718) allows companies to account for forfeitures when they occur. The Company recognizes compensation cost for awards with performance conditions if and when the company concludes that it is probable that the performance conditions will be achieved. ASC 718’s use of the term probable is consistent with that term’s use in ASC 450, Contingencies, which refers to an event that is likely to occur (ASC Master Glossary). The Company reassess at each reporting period the probability of vesting for awards with performance conditions and adjusts compensation cost based on its probability assessment. The Company selected the Black-Scholes-Merton option-pricing model as the most appropriate fair value method for its share-based awards. The option-pricing model requires a number of assumptions, of which the most significant are the fair market value of the underlying ordinary shares, expected share price volatility and the expected option term. In the years ended December 31, 2023, 2022 and 2021, expected volatility was calculated based upon actual historical stock price movements over the most recent periods ending on the grant date, equal to the expected term of the options. The expected option term represents the period of time that options granted are expected to be outstanding. The expected option term is determined based on the simplified method in accordance with Staff Accounting Bulletin No. 110, as adequate historical experience is not available to provide a reasonable estimate. The 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. L. Income taxes The Company accounts for income taxes in accordance with ASC 740-10 “Accounting for Income Taxes.” This Statement requires the use of the liability method of accounting for income taxes, whereby deferred tax assets and liability account balances are determined based on the differences between financial reporting and tax bases of 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 effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In accordance with ASC 740, the Company reflects in the financial statements the benefit of positions taken in a previously filed tax return or expected to be taken in a future tax return only when it is considered ‘more-likely-than-not’ that the position taken will be sustained by a taxing authority. As of December 31, 2023 and 2022, the Company had no unrecognized income tax positions, and, accordingly, there is no impact on the Company’s effective income tax rate associated with these items. M. Fair value of financial instruments The Company measures its investments in money market funds (classified as cash equivalents) and its foreign currency net purchased options at fair value. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A three-tier fair value hierarchy is established as a basis for considering such assumptions and for inputs used in the valuation methodologies in measuring fair value: ● Level 1. ● Level 2 ● Level 3 The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. N. Restricted Cash The Company has granted a pledge in favor of Bank Leumi Le-Israel B.M in the amount of $352 as of December 31, 2022, respectively to secure certain payment obligations of the Company in connection with hedge transactions. This amount was classified as restricted cash balance. As of December 31, 2023 the pledged was removed. O. Leases The Company accounts for leases in accordance with ASC 842 “Lesses.” Arrangements that are determined to be leases at inception are recognized as long-term operating lease assets and as lease liabilities in the consolidated balance sheet at lease commencement. Operating lease liabilities are recognized based on the present value of the future lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company applies its incremental borrowing rate based on the economic environment at the commencement date in determining the present value of future lease payments. Lease terms may include options to extend the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating leases or payments are recognized on a straight-line basis over the lease term. The Company has also elected the practical expedient to include both lease and non-lease components as a single component and account for it as a lease. Additionally, the Company has made a policy election not to capitalize leases with an original term of 12 months or less. In accordance with ASC 360-10, management reviews operating lease assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable based on estimated future undiscounted cash flows. If so indicated, an impairment loss would be recognized for the difference between the carrying amount of the asset and its fair value. Due to the above, the Company changed its expectation regarding the lease term as the option to extend was no longer considered as reasonably certain and accordantly the company has derecognized an amount of $785 related to the right of use assets and the related lease liability in a similar amount. P. Recent accounting pronouncements Some accounting pronouncements which have become effective from January 1, 2023 and have therefore been adopted, The adoption of such pronouncement did not have a material impact on the Company’s consolidated financial statements. On November 27, 2023, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure”, (“ASU 2023-07”). ASU 2023-07 is aimed to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. In accordance with ASU 2023-07, public entities are required to disclose significant segment expenses by reportable segment if they are regularly provided to the CODM and included in each reported measure of segment profit or loss. Such disclosures are required on both an annual and an interim basis. In addition, the amendments in ASU 2023-07 enhance interim disclosure by requiring that all existing annual disclosures about segment profit or loss must be provided on an interim basis in addition to disclosure of significant segment expenses and other segment items. ASU 2023-07 also clarifies circumstances in which an entity can disclose multiple segment measures of profit or loss. ASU 2023-07 is effective in a retrospective manner, for fiscal years beginning after December 15, 2023. The Company is in the process of evaluating what impact ASU 2023-07 will have on its consolidated financial statements and related disclosures. On December 14, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASC 2023-09”). ASU 2023-09 requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. ASU 2023-09 applies to all entities subject to income taxes. The amendments require that public business entities ((“PBEs”) on an annual basis (i) disclose specific categories in the rate reconciliation; and (ii) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate). Specifically, PBEs are required to disclose a tabular reconciliation, using both percentages and reporting currency amounts, according to specific categories. Separate disclosure is required for any reconciling item in which the effect of the item is equal to or greater than 5 percent of the amount computed by multiplying the income (or loss) from continuing operations before income taxes by the applicable statutory income tax rate. Also, ASU 2023-09 require entities to disclose on an annual basis, information about income taxes paid, including the amount of income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign taxes and the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). Also, the amendments in ASU 2023-09 eliminate certain disclosure requirements. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024. The Company is in the process of evaluating what impact ASU 2023-09 will have on consolidated financial statements and related disclosures. The Company has evaluated other recently issued accounting pronouncements that are not yet effective and does not currently believe that any of these pronouncements will have a material impact on its consolidated financial statements and related disclosures. Q. Severance pay The Company’s liability for severance pay for its Israeli employees is calculated pursuant to the Israeli Severance Pay Law - 1963 (the “Israeli Severance Pay Law”), based on the most recent salary of the employees multiplied by the number of years of employment as of the balance sheet date. Employees employed for a period of more than one year are entitled to one month’s salary for each year of employment or a portion thereof. The Company’s liability for its Israeli employees is mostly covered by insurance or pension policies designed solely for distributing severance pay. All of the Company’s employees are subject to Section 14 of the Israeli Severance Pay Law. The Company’s contributions towards severance pay, for Israeli employees subject to this section, have replaced its severance obligation. Upon contribution of the full amount of the employee’s monthly salary for each year of service, no additional calculations are conducted between the parties regarding the matter of severance pay and no additional payments are required to be made by the Company to the employee in respect of severance pay. Further, the related obligation and amounts deposited on behalf of the employee for such obligation are not stated on the balance sheet, as the Company is legally released from the obligation to employees once the deposit amounts have been fully paid. R. Deferred income taxes In accordance with the asset and liability method of accounting for income taxes, the Company recognizes deferred tax assets and liabilities based on the expected future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities. Given the Company’s historical pattern of losses, a full valuation allowance has been established against all deferred tax assets, including net operating loss carryforwards. This approach reflects management’s assessment that it is more likely than not that the deferred tax assets will not be realized in the foreseeable future. The valuation allowance is reviewed periodically and adjusted if significant changes in the Company’s forecasted taxable income occur.

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 Composition: December 31, 2023 2022 Government institutions 44 88 Prepaid expenses 35 260 Deposits 10 8 Other assets 11 223 Total prepaid expenses and other current assets 100 579

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 4 - PROPERTY AND EQUIPMENT, NET Composition: December 31, 2023 2022 Cost: Office furniture and equipment 827 799 Laboratory equipment 1,938 1,915 Computers and auxiliary equipment 571 574 3,336 3,288 Accumulated depreciation 1,749 1,537 Impairment of fixed assets (2) 1,426 Property and equipment, net 161 1,751 (1) Depreciation expenses amounted to $212, $346 and $205 for the years ended December 31, 2023, 2022 and 2021, respectively. (2) impairment of fixed assets On June 6, 2023, the Company announced that following a review of its business, resources and capabilities, it is exploring strategic alternatives (see Note 1A(4)). As a result, due to changes in circumstances that indicate that the carrying amount of an asset (or asset group) mainly laboratory equipment for CRC screening development activities may not be recoverable, the Company reviewed such assets for impairment in accordance with ASC 360-10 “Accounting for the Impairment or Disposal of Long-Lived Assets” and determined that the fixed assets are considered to be impaired by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Therefore, the Company recorded an impairment loss of 1,426 for the year ended December 31,2023.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	NOTE 5 - LEASES (1) On January 26, 2021, the Company entered into a new lease agreement, as amended (the “Amended Lease Agreement”), according to which, effective as of April 1, 2021, the Company leases a total of approximately 1,550 square meters at its facility located in Isfiya, Israel. The Amended Lease Agreement expires on December 31, 2023, and the Company had an option to extend the lease period for an additional three Following the determination of Company’s Board of Directors on June 6, 2023 to discontinue the Company’s clinical studies (see Note 1 A (4)), the Company did not extend the lease agreement of its offices in Isfiya, Israel that expired on December 31, 2023. A formal termination notice was sent to the lessor as required. The Company agreed with the Lessor to lease temporarily certain space currently until February 29, 2024 for a monthly rental fees of $8.3 and can withdraw from the agreement without incurring penalties. (2) On December 30, 2021, the Company entered into a Sub-lease Agreement (the “Sub-lease Agreement”), with a Company supplier (the “Lessor”) according to which, the Company leased approximately 70 square meters laboratory space for the production of certain components, at the supplier’s premises in Petach Tikva, Israel. The Sub-lease Agreement entered into effect on September 21, 2022, after receipt of certain permits including a business license from Petach Tikva municipality. The Sub-lease Agreement expires on January 31, 2025, and the Company had an option to extend the lease period for an additional two The Lessor also had the right to terminate the Sub-lease Agreement, upon at least 12 months prior written notice. The Sub Lease Agreement is part of an amended service agreement with the supplier for certain additional services. Total monthly rental expenses under the Sub-lease Agreement and the payment for other services was $26.9. Following the effectiveness of the Sub-lease Agreement, the lease was recorded under ASC 842. As the Sub-lease Agreement was part of a service agreement with the supplier, management was required to evaluate the fair market amount attributed to the lease per month and based on its estimations, the amount allocated to the lease was approximately $2.8 and the portion allocated to monthly services was $24.1. Following the determination of Company’s Board of Directors on June 6, 2023 to discontinue the Company’s clinical studies (see Note 1 A (4)), on June 8, 2023, the Company terminated its sub-lease agreement and the service agreement in Petach Tikva, sub-lease agreement (3) On March 1, 2022, the Company entered into a lease agreement of certain offices in Petach Tikva Israel, according to which, the Company leased approximately 140 square meters offices, The lease agreement expired on February 28, 2024, and the Company had an option to extend the lease period for two additional periods of one T he lease liability was remeasured as of the modification date with an adjustment of $107 decrease recorded to the underlying right of use asset. (4) According to ASC 842, the changes to lease agreements following June 6, 2023 announcement as described above are a triggering event for reassessment of the lease terms and as a result, the lease liability was remeasured as of the reassessment date with an adjustment recorded to the underlying right of use assets. On December 31, 2023, the Company’s operating lease assets and lease liabilities (both the current and non-current portion) for operating leases are $0, respectively. Supplemental cash flow information related to operating leases was as follows: Year Ended Cash payments for operating leases $ 329 The Company uses its incremental borrowing rate as the discount rate for its leases, as the implicit rate in the lease is not readily determinable.

Employee Benefits and Payroll A

Employee Benefits and Payroll Accruals	12 Months Ended
	Dec. 31, 2023
Employee Benefits and Payroll Accruals [Abstract]
EMPLOYEE BENEFITS AND PAYROLL ACCRUALS	NOTE 6 - EMPLOYEE BENEFITS AND PAYROLL ACCRUALS A. Composition: December 31, 2023 2022 Short-term employee benefits: Benefits for vacation and recreation pay 142 529 Liability for payroll, bonuses and wages 264 732 406 1,261 B. Post-employment benefits Pursuant to Israel’s Severance Pay Law, 1963, 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 Company’s employees elected to be included under Section 14 of the Severance Pay Law, 1963 (“Section 14”). According to Section 14, 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 Israeli Severance Pay Law, 1963 in respect of those employees; therefore, related assets and liabilities are not presented in the balance sheet. the company has paid contributions to pension funds for its employees in amount of 897$ and 1,428$ for the years ended December 31, 2023 and 2022, respectively. C. Short-term employee benefits (1) Paid vacation days In accordance with the Yearly Vacation Law-1951 (the “Vacation Law”), the Company’s employees are entitled to a certain number of paid vacation days for each year of employment. In accordance with the Vacation Law and its appendix, and as determined in the agreement between the Company and the employees, the number of vacation days per year to which each employee is entitled is based on the seniority of the employee. The employee may use vacation days based on his or her needs and with the Company’s consent, and accrue the remainder of unused vacation days, subject to the provision of the Vacation Law. An employee who ceased working before utilizing the balance of vacation days accrued is entitled to payment for the balance of unutilized vacation days. (2) Related parties For information regarding related parties, see Note 16.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 - INCOME TAXES A. The Company Check-Cap Ltd. is taxed according to Israeli tax laws: 1. Corporate tax rates in Israel The Israeli corporate tax rate in years 2021, 2022, 2023 and onwards is 23%. 2. The Law for the Encouragement of Capital Investments, 1959 (the “Investments Law”) Under the Investments Law, including Amendment No. 60 to the Investments Law as published in April 2005, by virtue of the “Benefited Enterprise” status, the Company is entitled to various tax benefits as follows: a) Reduced tax rates The Company has one Benefited Enterprise program under the Investments Law, which entitles it to certain tax benefits with respect to income to be derived from the Company’s Benefited Enterprise. During the benefits period, taxable income from its Benefited Enterprise program (once generated) will be tax exempt for a period of ten years commencing with the year the Company will first earn taxable income relating to such enterprise. The Company chose 2010 as the year of election (the “Year of Election”). Due to the location of the Company’s offices, the Company believes it is entitled to a 10 year benefit period, subject to a 14 year limitation from the Year of Election, and therefore, the tax benefit period, in any event, ended in 2023. b) Conditions for entitlement to the benefits The benefits available to a Benefited Enterprise are subject to the fulfillment of conditions stipulated in the Investment Law and its regulations. c) Amendment of the Law for the Encouragement of Capital Investments, 1959 The Investments Law was amended as part of the Economic Policy Law for the years 2011-2012, which was passed by the Israeli Knesset on December 29, 2010 (the “Capital Investments Law Amendment”). The Capital Investments Law Amendment set alternative benefit tracks to those in effect prior to such amendment under the provisions of the Investments Law. The benefits granted to the Preferred Enterprise will be unlimited in time, unlike the benefits granted to special Benefited Enterprises, which will be limited for a 10 year period. The benefits shall be granted to companies that will qualify under criteria set forth in the Investments Law; for the most part, those criteria are similar to the criteria that were set forth in the Investments Law prior to its amendment. Under the transitional provisions of the Investments Law, the Company is entitled to take advantage of the tax benefits available under the Investments Law prior to its amendment until the end of the benefits period, as defined in the Investments Law. The Company was entitled to set the “year of election” no later than tax year 2012, provided that the minimum qualifying investment was made not later than the end of 2010. On each year during the benefits period, the Company will be able to elect that the Investments Amendment applies to the Company, thereby making the tax rates described above available to the Company. An election to have the Capital Investments Amendment apply is irrecoverable. The Company elected not to have the Capital Investments Amendment apply to the Company. On December 22, 2016, the Knesset approved the 2017-2018 State budget, which included amendment number 73 to the Investments Law. The amendment includes: Adoption of a new incentive tax regime that applies to high-tech companies that are deemed a “Preferred Technological Enterprise” or “Special Preferred Technological Enterprise,” based on the provisions and rules adopted by the Organization for Economic Cooperation and Development, creating new reduced corporate tax rate tracks of 7.5% for Preferred Technological Enterprises located in Development Area A and 12% for the rest of the country; and a reduced corporate tax rate of 6% for a “Special Preferred Technological Enterprise” regardless of the company’s geographic location within Israel. Reduction of corporate tax rate for all Preferred Enterprises from 9% to 7.5%. Lowering the threshold for the conditions that were previously set in order to enter the track of a “Special Preferred Enterprise” for very large enterprises entitled to a reduced tax rate of 5% in Development Area A or 8% in the rest of the country. Updating the definitions of preferred income, Preferred Enterprise, etc. In accordance with the Israeli Income Tax Ordinance [New Version], 1961, as of December 31, 2023, all of the Company’s tax assessments through tax year 2017 are considered final. B. Check-Cap US, Inc. Check-Cap US, Inc. is taxed according to U.S. tax laws at a rate of 21%. Check-Cap US, Inc. operating loss or “NOL” carry-forwards was $13 as of December 31, 2023 and $9 as of December 31, 2022. C. Deferred income taxes As of December 31 2023 the Company has accumulated loss for tax in the amount of approximately $118,512. 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 on its net-operating loss carryforwards. December 31, 2023 2022 Carry-forward tax losses 27,700 24,232 Less valuation allowance (27,700 ) (24,232 ) - - D. Reconciliation of the theoretical tax expense to actual tax expense The main reconciling item between the statutory tax rate of the Company and the effective rate is the provision of full valuation allowance in respect of tax benefits from carry forward tax losses due to the uncertainty of the realization of such tax benefits (see above).

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 8 - COMMITMENTS AND CONTINGENT LIABILITIES A. Royalties provision 1. Royalties to an ASIC designer The Company has a liability to pay royalties for the development of an ASIC component which was used as an amplifier for the capture of signals at low frequencies from X-ray detectors contained in the capsule. The institution that developed the ASIC is entitled to receive royalties from the Company in the amount of 50 € cents (53.3 U.S. cents) for every ASIC component that the Company will sell, capped at €200 (approximately $213). This royalty is considered as a liability. However due to the current expectations of the company and its current status as further described in Note 1A(4) it is no longer expected that there will be future sales that are subjected to payment of royalties and thus the provision was derecognized. Such amount was reflected as a reduction of research and development expenses in the year ended December 31, 2023. December 31, 2023 2022 Royalties to an ASIC designer - 94 - 94 2. Reimbursement liability to Predecessor Entity’s unit holders On May 31, 2009, the Company entered into an asset transfer agreement with Check Cap LLC (the “Predecessor Entity”), a company with the same shareholders as the Company at the time of transfer. According to the agreement, the Predecessor Entity transferred all of its business operations and substantially all of its assets to the Company, including development and consulting agreements, cash, property and equipment and intangible ownership rights, free of any debt. As a part of the reorganization, the Company committed to reimburse the unit holders of the Predecessor Entity for any tax burdens that may be imposed on them due to the reorganization. The reimbursement liability is calculated assuming deemed royalties are paid to the U.S. unit holders of Check-Cap LLC under Section 367(d) of the Code, and is based in part on the Company’s forecasted sales with a cap calculated as the fair value of the share as determined at the date of the financial statements. The reimbursement liability is calculated by multiplying the estimated tax rate by the lowest of: (1) expected cash outflows for a period of 15 years ending December 31, 2023, discounted using a discount factor commensurate with the risk of the Company, and (2) value of the shares held by U.S. unit holders of the Predecessor Entity as of December 31, 2022 multiplied by $2.2, the last reported price per share of the Company’s ordinary shares on the Nasdaq Capital Market on December 31, 2022. Any updates in the contingent liability will be charged to earnings. Since the Company does not expect to be profitable in year 2023, the liability based on the discounted outflows is $0 B. Commitments (1) Royalties The Company’s research and development efforts were financed, in part, through funding from the Israeli Innovation Authority (IIA( and the BIRD Foundation. Since the Company’s inception through December 31, 2023, the Company received funding from the IIA and the BIRD Foundation in the total amount of approximately $5,600 and $114, respectively. In year 2021, the Company received grant approval from the IIA to support the funding of the Company’s transition from research and development to manufacturing. The final grant amounted to $620, of which approximately $349 was received in year 2021, $82 was received in January 2022 and $225 was received in February 2023. According to the terms of applicable law as currently in effect regarding the grants received before year 2021, the IIA is entitled to royalties equal to 3-4% (or at an increased rate under certain circumstances) of the revenues from sales of products and services based on technology developed using IIA grants, up to the full principal amount (which may be increased under certain circumstances) of the U.S. Dollar-linked value of the grants, plus the applicable interest rate of 12-month . The obligation to pay these royalties is contingent on actual sales of the applicable products and services and in the absence of such sales, no payment is required. As of December 31, 2023, the Company had not paid any royalties to the IIA and had a contingent liability to the IIA in the amount of approximately $6,199. Royalties associated with the grant plan mentioned are not anticipated to be payable in the foreseeable future and have been accounted for as a reduction in research and development expenses in the corresponding years. On July 13, 2014, the Company entered into a Cooperation and Project Funding Agreement with the BIRD Foundation and Synergy and during 2014-2017, the Company, together with Synergy, had received funding from the BIRD Foundation in the aggregate amount of approximately $127. Based on the aggregate expenses that the Company incurred for such project, it refunded to the BIRD Foundation an amount of approximately $13. The Company will not be receiving additional funding from the BIRD Foundation for the project, which is no longer active. As of December 31, 2023, the Company had not paid any royalties to the BIRD Foundation and had a contingent obligation to the BIRD foundation in the amount of approximately $209. Royalties associated with the grant plan mentioned are not anticipated to be payable in the foreseeable future and have been accounted for as a reduction in research and development expenses in the corresponding years. (2) Rental agreements 1. On January 26, 2021, the Company entered into a new lease agreement, as amended (the “Amended Lease Agreement”), according to which, effective as of April 1, 2021, the Company leases a total of approximately 1,550 square meters at its facility located in Isfiya, Israel. The Amended Lease Agreement expired on December 31, 2023. Monthly rental expenses under the lease agreement are $16.1. Prior to entering into the Amended Lease Agreement, the Company leased approximately 900 square meters at the same facility under a lease agreement, originally scheduled to expire on May 31, 2022. According to ASC 842, the Amended Lease Agreement was accounted for as a lease modification and, therefore, the lease liability was remeasured as of the modification date with an adjustment recorded to the underlying right of use asset. Following the determination of Company’s Board of Directors on June 6, 2023, to discontinue the Company’s clinical studies (see Note 1 A (4)), the Company did not extend the Amended Lease Agreement that expired on December 31, 2023. However, on November 11, 2023, the Company agreed with the Lessor to lease part of the premises in Isfiya (the “New Leased Premises”) until February 29, 2024, for a monthly rental fee of $8.3. On April 15, 2024, the Company and the Lessor agreed on extending the lease of the New Leased Premises for a two years period commencing on March 1, 2024, for a monthly rental fee of $8.3. The Company may terminate such lease upon a 60 days prior notice to the Lessor. 2. On December 30, 2021, the Company entered into a Sub-lease Agreement (the “Sub-lease Agreement”), with a Company supplier (the “Lessor”) according to which, the Company leased approximately 70 square meters laboratory space for the production of certain components, at the supplier’s premises in Petach Tikva, Israel. The Sub-lease Agreement entered into effect on September 21, 2022, after receipt of certain permits including a business license from Petach Tikva municipality. The Sub-lease Agreement was due to expire on January 31, 2025. The Company had the right to terminate the Sub-lease Agreement at any time, upon at least 90 days prior written notice. The Sub Lease Agreement was part of an amended service agreement with the supplier for certain additional services. Total monthly rental expenses under the Sub-lease Agreement and the payment for such other services was $26.9. Following the effectiveness of the Sub-lease Agreement, the lease was recorded under ASC 842. As the Sub-lease Agreement is part of a service agreement with the supplier, management was required to evaluate the fair market amount attributed to the lease per month and based on its estimations, the amount allocated to the lease was approximately $2.8 and the portion allocated to monthly services was $24.1. Following the determination of Company’s Board of Directors on June 6, 2023 to discontinue the Company’s clinical studies (see Note 1 A (4)), on June 8, 2023, the Company terminated the Sub-lease Agreement and such service agreement in Petach Tikva, and the Sub-lease Agreement terminated on September 8, 2023. 3. On March 1, 2022, the Company entered into a lease agreement of certain offices in Petach Tikva Israel, according to which, the Company leases approximately 140 square meters offices, The lease agreement expires on February 28, 2024, and the Company has an option to extend the lease period for two additional periods of one year each. Total monthly rental expense under the lease agreement is approximately $1.7. The lease agreement is recorded under ASC 842. on September 2023 the office lease agreement in Petach Tikva was terminated by the parties. C. Legal As of the date of the financial statements, the Company is not a party to any pending litigation.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Measurements [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 9 - FAIR VALUE MEASUREMENTS In accordance with ASC No. 820, the Company measures its money market funds and foreign currency derivative contracts at fair value. Money market funds are classified within Level 1. This is because these assets are valued using quoted market prices or alternative pricing sources and models utilizing market observable inputs. Foreign currency derivative contracts are classified within Level 2 as the valuation inputs are based on quoted prices and market observable data of similar instruments. The Company’s financial assets measured at fair value on a recurring basis, excluding accrued interest components, consisted of the following types of instruments as of the following dates: December 31, 2023 Fair value measurements using input type Level 1 Level 2 Total Cash and cash equivalents: Money market funds $ 2.6 $ 2.6 Total financial assets $ 2.6 $ - $ 2.6 December 31, 2022 Fair value measurements using input type Level 1 Level 2 Total Cash and cash equivalents: Money market funds $ 2.5 $ 2.5 Other current liabilities: Foreign currency derivative instruments - $ (56 ) $ (56 ) Total financial assets (liabilities) $ 2.5 $ (56 ) $ (53.5 )

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	NOTE 10 - SHAREHOLDERS’ EQUITY A Effective November 23, 2022, the Company’s Board of Directors effected a Reverse Share Split of 1-for-20 (i.e., 20 ordinary shares were combined into one ordinary share). Share and per share amounts in the financial statements, prior to November 23, 2022, have been adjusted to reflect the Reverse Share Split. See also Note 1A(7). B. Ordinary shares 1. The ordinary shares provide their holder with rights to receive dividends in cash and shares, and rights to participate at the time of distributing liquidation dividends. Additionally, the ordinary shareholders have the right to vote at shareholder meetings in a manner that each share provides one voting right to its holder. 2. Changes in ordinary share capital a) On February 24, 2015, the Company consummated an IPO in the U.S. of 8,334 units at a public offering price of $1,440 per unit, before underwriting discounts and offering expenses. Each unit consisted of one ordinary share and one-half of a Series A Warrant to purchase one ordinary share. Each unit was issued with one and one-half non-transferrable Long Term Incentive Warrants. Each whole Series A Warrant entitled the holder to purchase one ordinary share at an exercise price of $1,800. Upon vesting, each Long Term Incentive Warrant entitles the holder to purchase one ordinary share at an exercise price of $1,656. The Series A Warrants expired on February 24, 2020. The Company granted the underwriters a 45-day over-allotment option to purchase up to 1,250 additional units (together with an accompanying 1,875 Long Term Incentive Warrants). The option to purchase additional 417 units was partially exercised on March 6, 2015. The units were separated into one ordinary share and one-half of a Series A Warrant to purchase one ordinary share on March 18, 2015, and the units ceased to exist as of such date. On April 6, 2015, the option to purchase an additional 625 ordinary shares and 313 Series A Warrants was partially exercised. The Company received net proceeds from the IPO and partial exercise of the over-allotment option of approximately $10,800 (net of issuance cost of approximately $2,900, including certain warrants with a value of $196 issued in connection with the IPO). b) Immediately prior to the consummation of the IPO, certain members of the Company’s management exercised options to purchase 1,282 ordinary shares granted to them under the 2006 Unit Option Plan. c) On August 20, 2014, the Company entered into a certain credit line agreement, pursuant to which it obtained a credit line in an aggregate principal amount of $12,000 from certain lenders and existing shareholders (the “Lenders”). The credit line amount was deposited in an escrow account at the closing, which was consummated on October 14, 2014. The Company issued to each Lender at closing a warrant (collectively, the “Credit Line Warrants”), to purchase a number of the Company’s ordinary shares constituting 2% of its share capital on a fully diluted basis (assuming conversion of all of the Company’s convertible securities into ordinary shares at a 1:1 conversion rate) as of the closing for each $1,000 (or portion thereof) extended by such Lender. The Company issued Credit Line Warrants (“CLA Warrants”) to purchase in the aggregate 11,078 of its ordinary shares. The CLA Warrants are exercisable for a period of ten Under the terms of the credit line agreement, the Company directed that the entire credit line amount (that was in escrow) be invested in the Private Placement, consummated simultaneously with the consummation of the IPO on February 24, 2015. The Company issued to the Lenders 8,334 units at a price of $1,440 per unit, before issuance cost. Each unit consisted of one ordinary share and one-half of a Series A Warrant to purchase one ordinary share. Each unit was issued with one and one-half non-transferrable Long Term Incentive Warrants. Each whole Series A Warrant entitled the holder to purchase one ordinary share at an exercise price of $1,800. Upon vesting, each Long Term Incentive Warrant entitles the holder to purchase one ordinary share at an exercise price of $1,656. The Company received net proceeds from the Private Placement of approximately $10,900 (net of issuance cost of approximately $1,200, including certain warrants with a value of $125 issued in connection with the Private Placement). The Series A Warrants expired on February 24, 2020. As of December 31, 2021, Long Term Incentive Warrants to purchase 18,903 ordinary shares were outstanding. The Long Term Incentive Warrants expired on February 24, 2022. d) No e) On October 14, 2014, the Company issued warrants to purchase an aggregate 924 ordinary shares (the “Pontifax Warrants”) to the Pontifax Funds in consideration of their commitment to provide to the Company, for no consideration, certain business development and chairman services. As of December 31, 2021, Pontifax Warrants to purchase 462 ordinary shares, with an exercise price of $1,214.4 per share, were outstanding. These warrants expired on October 14, 2022. f) Upon the closing of the IPO, the Company issued warrants to purchase 417 ordinary shares at an exercise price of $1,800 to the IPO lead underwriter and warrants to purchase 63 ordinary shares at an exercise price of $1,214.4 to the Company’s U.S. legal counsel. These warrants expired on February 24, 2020. g) On August 11, 2016, the Company consummated a registered direct offering of 2,682 ordinary shares at a price of $456 per share and pre-funded warrants to purchase 10,477 ordinary shares at a purchase price of $444 per pre-funded warrant. The pre-funded warrants have an exercise price of $12 per share, subject to certain adjustments and will expire on August 11, 2023, unless otherwise extended in accordance with the terms of the pre-funded warrants. The Company received gross proceeds from the August registered direct offering of approximately $5,900 (including proceeds from the exercise of 2,396 pre-funded warrants at the closing of the offering). On January 23, 2017, the remaining pre-funded warrants to purchase 1,209 ordinary shares were exercised, for additional proceeds of approximately $14.5. h) On June 2, 2017, the Company consummated a registered direct offering of 5,623 ordinary shares at a price of $480 per share and a simultaneous private placement of one-year warrants to purchase 5,623 ordinary shares at an exercise price of $510 per share immediately exercisable. The Company received gross proceeds from this registered direct offering of approximately $2,690. On June 2, 2018, all of the warrants issued to investors in this offering expired. As of December 31, 2021, warrants to purchase 282 ordinary shares issued to the placement agent in connection with the offering were outstanding. These placement agent warrants expired on June 2, 2022. i) On November 22, 2017, the Company consummated a registered direct offering of 9,470 ordinary shares at a price of $264 per share and a simultaneous private placement of five-year warrants to purchase 7,103 ordinary shares at an exercise price of $300 per share immediately exercisable. The Company received gross proceeds from this registered direct offering of approximately $2,500. On April 25, 2018, 2,841 of these warrants were cashless exercised into 679 ordinary shares. On July 27, 2020, as part of the Warrants Exercise Transaction (see Note 10B(2)(n)), all of the 4,262 warrants that were outstanding as of that date were exercised into ordinary shares. As of December 31, 2021, warrants to purchase 474 ordinary shares issued to the placement agent in connection with the offering were outstanding. These placement agent warrants expired on November 22, 2022. j) On May 8, 2018, the Company consummated an underwritten public offering (the “2018 Public Offering”) of 136,924 units (the “2018 Units”), at a public offering price of $110 per unit, and 22,546 pre-funded units (the “2018 Pre-funded Units”), at a public offering price of $109.8 per 2018 Pre-funded Unit. Each 2018 Unit consisted of one ordinary share of the Company and one Series C warrant to purchase one ordinary share of the Company. Each 2018 Pre-funded Unit consisted of one pre-funded warrant to purchase one ordinary share and one Series C Warrant to purchase one ordinary share. The exercise price of each pre-funded warrant included in the 2018 Pre-funded Unit was $0.2 per share. The Series C warrants have an exercise price of $110 per share, are exercisable immediately and will expire five years from the date of issuance. The Company granted the underwriters a 30-day over-allotment option to purchase up to an additional 23,921 ordinary shares and/or Series C Warrants to purchase up to an additional 23,921 ordinary shares at the public offering price. The underwriters’ option was exercised in full on May 8, 2018. The Company received gross proceeds from the 2018 Public Offering and exercise in full of the over-allotment option of approximately $20,200 (before deducting underwriting discounts and commissions and other offering fees and expenses). During May 2018, the 22,546 pre-funded warrants were exercised in full in consideration of additional gross proceeds of approximately $4,500. These Series C Warrants expired on May 8, 2023. k) On February 6, 2019, the Company issued 94,075 units, (the “2019 Units”) at a purchase price of $51.6 per unit, and 1,024,876 pre-funded units (the “2019 Pre-funded Units”), at a purchase price of $51.4 per 2019 Pre-Funded Unit, in a registered direct offering (the “2019 Registered Direct Offering”). Each unit consisted of one ordinary share of the Company and one Series D Warrant to purchase 0.5 ordinary share of the Company. Each 2019 Pre-Funded Unit consisted of one pre-funded warrant to purchase one ordinary share and one Series D Warrant to purchase 0.5 ordinary share. The exercise price of each pre-funded warrant included in the 2019 Pre-Funded Unit was $0.2 per share. The Series D Warrants have an exercise price of $51.6 per ordinary share and are immediately exercisable and will expire on the fifth anniversary of the original issuance date. The Company also issued placement agent warrants to purchase up to an aggregate of 10,173 ordinary shares, on the same terms as the warrants issued to the investors, except they have an exercise price of $64.5 per share. The Company received gross proceeds from the February 2019 Registered Direct Offering of approximately $7,500 (including proceeds from the exercise of 51,244 pre-funded warrants), or approximately $6,500, net of issuance expenses in the amount of $987. On July 27, 2020, as part of the Warrants Exercise Transaction (see Note 10B(2)(n)), warrants to purchase 48,450 ordinary shares were exercised for ordinary shares and warrants. As of December 31, 2023, warrants to purchase 24,210 ordinary shares held by certain investors and warrants to purchase 10,173 ordinary shares held by the placement agent were outstanding. As of the publication date of the financial statements in May 2024, the warrants which expire in February 2024 are not exercisable. l) On December 19, 2019, the Company entered into definitive agreements with certain investors to sell an aggregate of 136,009 ordinary shares at a purchase price of $35 per share in a private placement, resulting in gross proceeds of approximately $4,760. The closing of the transaction occurred in February 2020. m) April – May 2020 registered direct offerings On April 22, 2020, May 4, 2020 and May 13, 2020, the Company issued 333,334, 375,001 333,334, 375,001 five On July 27, 2020, as part of the Warrants Exercise Transaction, warrants to purchase an aggregate 750,001 ordinary shares were exercised. During the first quarter of 2021, warrants to purchase 208,334 ordinary shares held by certain investors and warrants to purchase 67,084 ordinary shares held by the placement agent warrants were exercised into ordinary shares. n) On July 23, 2020, the Company entered into a warrant exercise agreement, (the “Warrants Exercise Transaction”), with several existing institutional investors who are the holders (the “Holders”) of warrants issued in May 2020, April 2020, February 2019 and November 2017 (the “Old Warrants”), to purchase ordinary shares, pursuant to which the Holders agreed to exercise in cash their Old Warrants to purchase up to an aggregate of 802,712 ordinary shares having exercise prices ranging from $300.00 to $16 per share issued by the Company, at a reduced exercise price of $12 per share, resulting in gross proceeds to the Company of approximately $9,632 or approximately $8,712, net of issuance expenses in the amount of approximately $920. Closing occurred on July 27, 2020. Under the Warrants Exercise Transaction agreement, the Company also issued to the Holders new unregistered warrants to purchase up to 963,254 ordinary shares, (the “Private Placement Warrants”). The Private Placement Warrants are immediately exercisable, expire five and one-half years from issuance date and have an exercise price of $16 per share, subject to certain adjustment. The Private Placement Warrants may be exercised on a cashless basis if at the time of exercise thereof, there is no effective registration statement registering the ordinary shares underlying the warrants. The terms of the warrants did not include features that would preclude equity classification. In addition, the Company issued unregistered placement agent warrants to purchase up to an aggregate of 56,190 ordinary shares on the same terms as the warrants issued to the Holders, except that they have an exercise price of $15 per share. During the first quarter of 2021, an aggregate of 878,628 warrants held by certain investors and 56,190 warrants held by the placement agent, were exercised into ordinary shares. As of December 31, 2023 and 2022, warrants to purchase 84,626 ordinary shares held by certain investors, were outstanding. o) During the first quarter of 2021, as a result of an exercise of warrants by the investors from the Warrants Exercise Transaction and the April-May 2020 Offerings, the Company issued an aggregate of 1,210,235 ordinary shares, at exercise prices ranging from $15-$16 per share, for total gross proceeds of approximately $19,240 to the Company (the direct expenses amounted to 21$). p) On June 30, 2021, the Company entered into a definitive agreement with several institutional and accredited investors for the purchase and sale of 1,296,297 of the Company’s ordinary shares and accompanying short-term warrants to purchase up to an aggregate of 1,296,297 of the Company’s ordinary shares in a registered direct offering (the “June 2021 Registered Direct Offering”). The June 2021 Registered Direct Offering was consummated on July 2, 2021. The warrants are immediately exercisable at an exercise price of $30 per ordinary share, subject to certain adjustments, and will expire three and one-half years from the issuance date. The warrants may be exercised on a cashless basis if at the time of exercise thereof, there is no effective registration statement registering the ordinary shares underlying the warrants. The terms of the warrants did not include features that would preclude equity classification. The Company also issued registered placement agent warrants to purchase up to an aggregate of 64,815 ordinary shares, substantially on the same terms as the warrants issued to the investors in the private placement, except they have an exercise price of $33.75 per share. Upon any exercise of the warrants for cash, the Company agreed to pay the placement agent warrants to purchase up to 5.0% of the number of ordinary shares issued upon the cash exercise of the warrants (up to 64,815 warrants). As of December 31, 2023 and 2022, warrants to purchase 1,296,297 ordinary shares held by certain investors and 64,815 warrants held by the placement agent, were outstanding. The Company received gross proceeds from the June 2021 Registered Direct Offering of approximately $35,000, or approximately $31,801, net of issuance expenses in the amount of $3,199. q) On March 1, 2022, the Company entered into a definitive agreement with several institutional and accredited investors for the purchase and sale of 1,000,000 of the Company’s ordinary shares and accompanying warrants to purchase up to an aggregate of 750,000 of the Company’s ordinary shares in a registered direct offering (the “March 2022 Registered Direct Offering”). The March 2022 Registered Direct Offering was consummated on March 3, 2022. The warrants are immediately exercisable at an exercise price of $13 per share, subject to certain adjustments, and will expire five years from the issuance date. The warrants may be exercised on a cashless basis if at the time of exercise thereof, there is no effective registration statement registering the ordinary shares underlying the warrants. The terms of the warrants did not include features that would preclude equity classification. The Company also issued registered placement agent warrants to purchase up to an aggregate of 50,000 ordinary shares, substantially on the same terms as the warrants issued to the investors in the private placement, except they have an exercise price of $12.5 per share and expiration date is March 1, 2027. Upon any exercise of the warrants for cash, the Company agreed to pay the placement agent warrants to purchase up to 5.0% of the number of ordinary shares issued upon the cash exercise of the warrants (up to 37,500 warrants). Simultaneously with this offering, the Company has entered into a warrant amendment agreement, or the Warrant Amendment Agreement, with the investors in this March 2022 Registered Direct Offering. Pursuant to the Warrant Amendment Agreement, certain warrants to purchase up to an aggregate of 926,297 ordinary shares of the Company that were issued to the investors in July 2021 were amended to have a reduced exercise price of $13 per share and the term of exercise was extended to January 2, 2025. The Company received gross proceeds from the March 2022 Registered Direct Offering of $10,000, or approximately $8,850, net of issuance expenses in the amount of approximately $1,150.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	NOTE 11 - SHARE-BASED COMPENSATION A. General 1. In connection with the transfer of all of the business operations and substantially all of the assets of Check-Cap LLC to the Company in 2009, the Company assumed the Check-Cap LLC 2006 Unit Option Plan (the “2006 Plan”). According to the 2006 Plan, the Company is authorized to grant options to purchase ordinary shares of the Company to employees, directors and consultants of the Company. The options granted according to the 2006 Plan are generally exercisable for 10 years from the grant date unless otherwise determined by the Company’s Board of Directors, vest over a period to be determined by the Company’s Board of Directors, and have an exercise price to be determined by the Company’s Board of Directors. 2. On August 13, 2015, the shareholders approved and adopted the Check-Cap Ltd. 2015 Equity Incentive Plan (the “2015 Israeli Plan”) and the Check-Cap Ltd. 2015 United States Sub-Plan to Check-Cap Ltd. 2015 Equity Incentive Plan (the “2015 U.S. Sub-Plan” and together with the 2015 Israeli Plan, the “2015 Plan”). As of such date, the Company ceased to grant options under the 2006 Plan. All of the remaining shares authorized but unissued under the 2006 Plan were rolled over to the 2015 Plan. 3. On August 5, 2020, the Company’s Board of Directors resolved to increase the number of ordinary shares of the Company reserved for issuance under the 2015 Plan by an additional 17,500 shares to 77,780 shares. 4. On August 5, 2021, the Company’s Board of Directors resolved to increase the number of ordinary shares of the Company reserved for issuance under the 2015 Plan by an additional 125,000. 5. On January 27, 2022, the Company’s Board of Directors resolved to increase the number of ordinary shares of the Company reserved for issuance under the 2015 Plan by an additional 25,000. 6. On January 4, 2023, the Company’s Board of Directors resolved to increase the number of ordinary shares of the Company reserved for issuance under the 2015 Plan by an additional 30,000. 7. As of December 31, 2023, 127.964 shares were available for future awards under the 2015 Plan. B. Details of share-based grants made by the Company The following tables presents the grant dates, number of underlying shares and related exercise prices of awards granted to employees and non-employees during the years 2023, 2022 and 2021 as well as the estimated fair value of the underlying ordinary shares on the grant date: Options: Grant date No. of Expiration date Exercise Fair value Share based expenses (1) Vesting March 17, 2021 1,274 March 17, 2031 $ 45.4 $ 42.8 $ 54 (3 ) May 11, 2021 903 May 11, 2031 $ 11.8 $ 26.07 $ 23 (3 ) August 4, 2021 (5) 36,701 August 4, 2031 $ 24.6 $ 18.47 $ 678 (3 ) September 13, 2021 750 September 13, 2031 $ 21 $ 16.92 $ 13 (7 ) September 20, 2021 (6) 1,250 September 20, 2031 $ 20.6 $ 16.15 $ 20 (3 ) November 2, 2021 1,556 November 2, 2031 $ 22.2 $ 18.91 $ 31 (3 ) December 9, 2021 (7) 38,334 December 9, 2031 $ 26.8 $ 12.98 $ 497 (6 ) December 9, 2021 (7) 19,166 December 9, 2031 $ 26.8 $ 13.14 $ 252 (6 ) January 27, 2022(9) 16,800 January 27, 2032 $ 12.96 $ 7.98 $ 134 (3 ) March 21, 2022 (10) 8,472 March 21, 2032 $ 10.184 $ 7.02 $ 59 (3 ) May 31, 2022 1,157 May 31, 2032 $ 7.254 $ 6.27 $ 7 (3 ) August 29, 2022 1,661 August 29, 2032 $ 8.23 $ 6.91 $ 11 (3 ) November 29, 2022 1,024 November 29, 2032 $ 4.81 $ 2.38 $ 2 (3 ) December 29, 2022(11) 29,125 December 29, 2032 $ 4.14 $ 1.64 $ 48 (11 ) March 30, 2023 903 March 30, 2033 $ 2.82 $ 1.17 $ 1 (12 ) RSUs: Grant date No. of Expiration date Fair value Share based Vesting August 4, 2021 (7) 15,000 August 4, 2031 $ 21.8 $ 327 (4 ) January 27, 2022 (9) 7,200 January 27, 2032 $ 9.58 $ 69 (8 ) March 21, 2022 (10) 2,850 March 21, 2032 $ 8.27 $ 24 (9 ) 1. Share based expenses are based on their fair value on grant date. The amount is charged to the statement of operations over the vesting periods. 2. The options vest over a period of three years commencing on the date of grant, such that one third of the options vested on the first anniversary of the date of grant and thereafter, the remaining options vest in quarterly installments. 3. The options vest over a period of four years commencing on the date of grant, such that 25% of the options vest and become exercisable on the first anniversary of the date of grant and thereafter, vest monthly in equal portions at the end of each month over the subsequent thirty-six (36) months. 4. On August 4, 2021, the Company’s Board of Directors approved the award of 36,694 options and 15,000 RSUs, of which, 12,075 options and 5,175 RSUs were issued to certain of the Company’s officers. The remaining options and RSUs were issued to certain employees. 5. On September 20, 2021, the Company’s Board of Directors approved the award of 1,250 options to the Company’s VP clinical, with an exercise price of $20.6, equal to the higher of the share price at the grant date on Nasdaq and the average closing price of our ordinary shares on Nasdaq during the 30 trading days prior to the grant date. 6. On December 9, 2021, the Company’s shareholders approved the award of 57,500 options to the Company’s CEO. The options shall vest as follows: (i) two-thirds of the options (38,334 options) shall vest over a period of four years commencing on their date of grant, such that 25% of the options shall vest on the first anniversary of the date of grant and an additional 2.0833% will vest at the end of each month thereafter; and (ii) one third of the options (19,166 options) shall fully vest upon the approval by the FDA of the use of our C-Scan, in humans, subject, in each case, to the CEO’s continuing service with the Company on each applicable vesting date. The exercise price of the options of $26.8, equal to the average closing price of the Company’s ordinary shares on the Nasdaq Capital Market during the 30 trading days prior to the approval of the grant of the award by the shareholders, plus a 50% premium. The compensation expense was based on the fair value on the grant date and was estimated at approximately $749. 7. Options granted to service provider. The options vest over a period of twelve (12) months. 8. On January 27, 2022, the Company’s Board of Directors approved the award to certain employees of 16,800 options, with an exercise price of $12.96, equal to the higher of the share price at the grant date on Nasdaq and the average closing price of our ordinary shares on Nasdaq during the 30 trading days prior to the grant date, and 7,200 RSUs. 9. On March 21, 2022, the Company’s Board of Directors approved the award of 8,472 options and 2,850 RSUs to certain executive officers and employees, of which 6,650 options and the 2,850 RSUs were granted to certain officers. The options have an exercise price of $10.184, equal to the higher of the share price at the grant date on Nasdaq and the average closing price of our ordinary shares on Nasdaq during the 30 trading days prior to the grant date. 10. On December 29, 2022, the Company’s shareholders approved the award of 29,125 options to members of the Company’s Board of Directors. The options shall become fully vested on the first anniversary of the date of grant, subject to each of the Board of Directors continuing service with the Company on the vesting date. The exercise price of the options is $4.14, equal to two times the closing price of the Company’s ordinary shares on the Nasdaq Capital Market on the date of the approval of the option grant by the Company’s shareholders. These options were expired on December 18 2023. 11. Options granted to service provider. The options vest over a period of twelve (12) months. 12. On March 30, 2023, , the Company’s Board of Directors approved the award to certain employees of 903 options, with an exercise price of $2.82, equal to the higher of the share price at the grant date on Nasdaq and the average closing price of our ordinary shares on Nasdaq during the 30 trading days prior to the grant date. C. Options Fair Value The parameters which were used in applying the model are as follows: For the year ended December 31, 2023 2022 2021 Expected volatility 117% 109%-118% 115%-153% Risk-free rate 3.6% 1.7%-3.9% 0.81%-1.34% Dividend yield 0% 0% 0% Expected term (in years) 6.08 5.5-6.08 5.27-6.41 Share price $1.43 $2.07 - $9.58 $0.8 - $2.27 D. Effect of share-based compensation transactions on the Company’s statements of operations For the year ended December 31, 2023 2022 2021 Research and development, net (144 ) 493 329 General and administrative, net 87 482 162 Total (57 ) 975 491 E. A summary of the Company’s option activity related to options granted to employees, service providers and directors, and related information under the 2006 Plan and the 2015 Plan is as follows: Year ended December 31, 2023 Number Weighted Weighted Aggregate Options outstanding at beginning of year 191,892 35.35 8.59 - Options granted 903 2.82 Options forfeited (90,507 ) 21.7 Options exercised - - Options outstanding at end of year 102,288 47.13 7.34 - Options exercisable at end of year 55,286 66.01 6.87 - * The significant reduction in workforce, as detailed in Note 1A(4), led to the forfeiture of options. Year ended December 31, 2022 Number Weighted Weighted Aggregate Options outstanding at beginning of year 145,895 48.2 9.13 - Options granted 58,239 7.75 Options forfeited (12,242 ) 59.07 Options exercised - - Options outstanding at end of year 191,892 35.35 8.59 - Options exercisable at end of year 55,259 79.79 7.39 - Year ended December 31, 2021 Number Weighted Weighted Aggregate Options outstanding at beginning of year 54,516 95.3 8.74 - Options granted 99,935 26.0 Options forfeited (8,206 ) 92.9 Options exercised (350 ) 12.0 Options outstanding at end of year 145,895 48.2 9.13 - Options exercisable at end of year 27,037 154.3 7.03 - 1. The weighted average grant date fair values of options granted during the years ended December 31, 2023, 2022 and 2021 were $1.17, $4.5 and $15.7, respectively. 2. As of December 31, 2023, all the outstanding options in the amount of 102,288, with an average exercise price of $47.13, are out of the money. A summary of the Company’s RSUs activity is as follows: Year ended December 31 2023 2022 2021 Number of RSUs Unvested at beginning of year 19,703 16,628 3,637 Granted - 10,050 15,000 Vested (6,092 ) (4,374 ) (1,764 ) Forfeited (10,644 ) (2,601 ) (245 ) Unvested at end of year 2,967 19,703 16,628 * The significant reduction in workforce, as detailed in Note 1A(4), led to the forfeiture of RSUs 3. The weighted average grant date fair values of RSUs awarded during the years ended December 31, 2022 were $9.2. No RSUs awarded in year 2023. 4. As of December 31, 2023, 2022 and 2021, there was $152, $1,111 and $1,644 unrecognized compensation cost related to non-vested share-based compensation arrangements (options and RSUs) granted under the 2006 Plan and 2015 Plan. This cost is expected to be recognized over a period of up to 2.22 years.

Research and Development Expens

Research and Development Expenses, Net	12 Months Ended
	Dec. 31, 2023
Research and Development Expenses, Net [Abstract]
RESEARCH AND DEVELOPMENT EXPENSES, NET	NOTE 12 - RESEARCH AND DEVELOPMENT EXPENSES, NET Composition: For the year ended December 31, 2023 2022 2021 Salaries and related expenses 4,926 8,257 7,428 Share-based compensation (144 ) 493 329 Materials 1,530 2,258 3,020 Subcontractors and consultants 800 1,375 820 Depreciation 121 289 169 Cost for registration of patents 78 140 153 Others 983 1,681 861 8,294 14,493 12,780 Less participation of the IIA 17 (222 ) (431 ) Total research and development expenses, net 8,311 14,271 12,349

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
	Dec. 31, 2023
General and Administrative Expenses [Abstract]
GENERAL AND ADMINISTRATIVE EXPENSES	NOTE 13 - GENERAL AND ADMINISTRATIVE EXPENSES Composition: For the year ended December 31, 2023 2022 2021 Salaries and related expenses 2,055 1,784 2,042 Share-based compensation, net 87 386 162 Professional services 4,383 * 1,092 710 Office rent and maintenance 235 246 172 Depreciation 88 116 36 Others 2,702 2,139 1,850 Total general and administrative expenses 9,550 5,763 4,972 * Professional services expenses include costs related to the Keystone transaction. see Note 1(A)(4).

Finance Income (Expenses), Net

Finance Income (Expenses), Net	12 Months Ended
	Dec. 31, 2023
Finance Income (Expenses), Net [Abstract]
FINANCE INCOME (EXPENSES), NET	NOTE 14 - FINANCE INCOME (EXPENSES), NET Composition: For the year ended December 31, 2023 2022 2021 Interest income on short-term deposits and other 1,770 1,047 101 Bank fees and interest expenses (13 ) (12 ) (13 ) Changes in provision for royalties 94 37 22 Exchange rate differences (188 ) (25 ) (43 ) Changes in fair value of derivatives 56 (121 ) 52 Total financing income, net 1,719 926 119

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
LOSS PER SHARE	NOTE 15 - LOSS PER SHARE Basic loss per share is computed based on the weighted average number of shares outstanding during each year. Diluted net loss per share is computed based on the weighted average number of shares outstanding during each year, plus the dilutive potential of the ordinary shares considered outstanding during the year, in accordance with ASC 260-10 “Earnings per share”. All outstanding options and warrants have been excluded from the calculation of the diluted loss per share for each period presented, since all such securities have an anti-dilutive effect. The following table sets forth the computation of the Company’s basic and diluted net loss per ordinary share: For the year ended December 31, 2023 2022 2021 Net loss 17,568 19,108 17,202 Shares used in computing net loss per ordinary share, basic and diluted 5,848,737 5,671,786 4,159,870 Net loss per ordinary share, basic and diluted 3.00 3.37 4.14 Instruments that may potentially dilute the basic loss per share in the future but were not included in the calculation of diluted loss per share, since their effect is anti-dilutive. For the year ended December 31, 2023 2022 2021 (number) Warrants and share options 2,631,603 2,912,147 1,170,262

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 16 - RELATED PARTIES A. Compensation to the non-executive directors: For the year ended December 31, 2023 2022 2021 Fees, including reimbursement of expenses 448 270 272 Share-based compensation 6 (10 ) 24 454 260 296 B. Transactions with related parties: For the year ended December 31, 2023 2022 2021 Consulting fees, including share-based compensation and reimbursement of expenses 19 58 61 19 58 61 On April 4, 2016, the Company entered into an employment agreement with Sigalit Kimchy, according to which Ms. Kimchy serves as marcom and user interface lead, in a 50% part-time role (no less than 112 hours per month), for a monthly salary of NIS 10 ($2.84), plus up to 35 monthly overtime hours at a gross monthly rate of NIS 2.5 ($0.7), or an aggregate monthly salary of up to NIS 12.5 ($3.6). Ms. Kimchy is entitled to an education fund, managers’ insurance or pension fund and reimbursement of monthly travel expenses. Sigalit Kimchy is the wife of Yoav Kimchy, the Company’s Chief Technology Officer.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 - SUBSEQUENT EVENTS - On March 25, 2024, the company entered into a business combination agreement with Nobul AI Corp. (“Nobul”), a private Ontario corporation (the “Business Combination”). If the Business Combination is consummated, Check-Cap’s ordinary shares will be delisted from Nasdaq and deregistered under the Securities Exchange Act of 1934 and Check-Cap will no longer be required to file periodic reports with the U.S. Securities and Exchange Commission. At the Merger Effective Time (a) each Check-Cap ordinary share issued and outstanding immediately prior to the Merger Effective Time (other than treasury, dormant shares or Check-Cap Excluded Shares (as defined in the Nobul BCA)) will automatically convert into a number of Nobul Common Shares equal to the Nobul Exchange Ratio (as defined in the Nobul BCA), (b) each Check-Cap option, unvested RSU and CLA Warrant that is outstanding immediately prior to the Merger Effective Time will automatically expire, (c) each vested Check-Cap RSU that is outstanding and unsettled immediately prior to the Merger Effective Time shall automatically convert into Nobul Common Shares based on the number of Check-Cap ordinary shares underlying the RSUs and the Nobul Exchange Ratio, and (d) any outstanding and unexercised warrants with a change of control redemption feature that are not redeemed in accordance with their terms will be complied with by Nobul in accordance with their terms. Under the exchange ratio formula in the Nobul BCA, upon the closing of the transactions contemplated under the Nobul BCA, Check-Cap security holders are expected to own approximately 15% of Nobul while Nobul security holders are expected to own approximately 85% of Check-Cap, on a fully diluted basis and assuming that Check-Cap meets certain net cash targets, the ownership percentages may be subject to adjustments based on Check-Cap’s net cash at closing. The transactions contemplated by the Nobul BCA are subject to approval by the company shareholders and shareholders of Nobul, approval by Nasdaq of the listing of Nobul Common Shares to be issued in connection with the Business Combination, and approval by the Toronto Stock Exchange (“TSX”) of the listing of the combined company on the TSX, as well as other conditions set forth in the Nobul BCA, which must be satisfied or waived to complete the Business Combination. These conditions are set forth in the Nobul BCA and described in the business combination agreement. On April 25, 2024, the Company paid Nobul an amount of $3,809 as reimbursement of Transaction Costs (as defined in the Nobul BCA and in accordance with the terms of the Nobul BCA).

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Use of estimates in preparation of financial statements	A. Use of estimates in preparation of financial statements The preparation of financial statements in conformity with US GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of expenses during the reporting periods. Actual results could differ from those estimates.
Principles of consolidation	B. Principles of consolidation The Company’s consolidated financial statements include the financial statements of Check-Cap Ltd. and its wholly-owned subsidiary, Check-Cap US, Inc. The Company’s consolidated financial statements are presented after elimination of inter-company transactions and balances.
Financial statements in U.S. dollars	C. Financial statements in U.S. dollars The Company has not yet generated revenues and the majority of its expenses are in U.S. dollars (dollar or USD) or NIS. The financial statements are presented in dollars, which is the functional currency of the Company. In management’s judgment, setting the dollar as the Company’s functional currency, is based mainly on the following criteria: the Company’s budget and other Company internal reports, including reports to the Company’s Board of Directors and investors, are presented in dollars. Management uses these reports in order to make decisions for the Company. All of the Company’s equity financings have been in dollars; and it was expected that a significant portion of the Company’s future revenues will be in dollars. Transactions and balances denominated in dollars are presented at their original amounts. Non-dollar transactions and balances have been re-measured to dollars in accordance with the provisions of ASC 830-10 “Foreign Currency Translation”. All transaction gains and losses from re-measurement of monetary balance sheet items denominated in non-dollar currencies are reflected in the statement of operations as financial income or expenses, as appropriate.
Cash and cash equivalents	D. Cash and cash equivalents Cash and cash equivalents include cash in hand, short–term deposits in banks and short-term, highly liquid investments with an original maturity of up to three months, with a high level of liquidity that may be easily converted to known amounts of cash, and that are exposed to insignificant risk of change in value.
Short-term bank deposit	E. Short-term bank deposit Short-term bank deposits are deposits with maturities of more than three months but less than one year. The short–term bank deposits are presented at their cost, including accrued interest, which approximates fair value.
Cash flow hedges	F. Cash flow hedges As a matter of policy, the Company uses derivatives for risk management purposes and does not use derivatives for speculative purposes. From time to time, the Company may enter into foreign currency zero-cost collars or minimal cost collars contracts to hedge foreign currency cash flow transactions. However, the company did not use such derivative as hedging for accounting purposes and thus the changes in fair value of the derivative were carried to profit and loss, as incurred. As of December 31, 2023, the Company had no outstanding hedge transactions. As of December 31, 2022, the Company had outstanding foreign exchange collars in the notional amount of approximately $5,264. These options were set for a period of up to eight months as of December 31, 2022. The Company measured the fair value of the options in accordance with provisions of ASC No. 820 (classified as level 2 of the fair value hierarchy). The fair value of the Company’s outstanding collars on December 31, 2022 amounted to a liability, net of $56 and was included in other current liabilities.
Property and equipment	G. Property and equipment Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following annual rates: Length of Depreciation Years % Office furniture and equipment 10-14 7-10 Laboratory equipment 3-7 15-33 Computers and auxiliary equipment 3 33
Impairment of long-lived assets	H. Impairment of long-lived assets The Company’s long-lived assets are reviewed for impairment in accordance with ASC 360-10 “Accounting for the Impairment or Disposal of Long-Lived Assets” 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 year ended December 31, 2023 the Company recorded impairment costs in the amount of $1,426. During the years ended December 31, 2022 and 2021, no
Research and development costs	I. Research and development costs Research and development costs are expensed as incurred and consist primarily of costs for personnel, subcontractors and consultants (mainly in connection with clinical trials) and materials for research and development and clinical activities. Grants received by the Company from the IIA are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred and applied as a deduction from research and development expenses. Such grants are included as a deduction of research and development costs.
Contingent liabilities	J. Contingent liabilities The Company accounts for its contingent liabilities in accordance with ASC No. 450, “Contingencies”. A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. As of December 31, 2023, and 2022, the Company is not a party to any ligation that could have a material adverse effect on the Company’s business, financial position, results of operations or cash flows.
Share-based compensation	K. Share-based compensation The Company recognizes expense for its share-based compensation based on the fair value of the awards granted. The Company’s share-based compensation plans provide for the award of stock options and restricted stock units. In accordance with ASC 718-10 “Compensation-Stock Compensation”, the Company estimates the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company’s consolidated statement of operations. The Company recognizes compensation expenses for the value of its awards granted based on the graded-vesting method over the requisite service period for each separately vesting portion of the award. Accounting Standards Update (“ASU”) 2016-09, Compensation-Stock Compensation (Topic 718) allows companies to account for forfeitures when they occur. The Company recognizes compensation cost for awards with performance conditions if and when the company concludes that it is probable that the performance conditions will be achieved. ASC 718’s use of the term probable is consistent with that term’s use in ASC 450, Contingencies, which refers to an event that is likely to occur (ASC Master Glossary). The Company reassess at each reporting period the probability of vesting for awards with performance conditions and adjusts compensation cost based on its probability assessment. The Company selected the Black-Scholes-Merton option-pricing model as the most appropriate fair value method for its share-based awards. The option-pricing model requires a number of assumptions, of which the most significant are the fair market value of the underlying ordinary shares, expected share price volatility and the expected option term. In the years ended December 31, 2023, 2022 and 2021, expected volatility was calculated based upon actual historical stock price movements over the most recent periods ending on the grant date, equal to the expected term of the options. The expected option term represents the period of time that options granted are expected to be outstanding. The expected option term is determined based on the simplified method in accordance with Staff Accounting Bulletin No. 110, as adequate historical experience is not available to provide a reasonable estimate. The 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.
Income taxes	L. Income taxes The Company accounts for income taxes in accordance with ASC 740-10 “Accounting for Income Taxes.” This Statement requires the use of the liability method of accounting for income taxes, whereby deferred tax assets and liability account balances are determined based on the differences between financial reporting and tax bases of 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 effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In accordance with ASC 740, the Company reflects in the financial statements the benefit of positions taken in a previously filed tax return or expected to be taken in a future tax return only when it is considered ‘more-likely-than-not’ that the position taken will be sustained by a taxing authority. As of December 31, 2023 and 2022, the Company had no unrecognized income tax positions, and, accordingly, there is no impact on the Company’s effective income tax rate associated with these items.
Fair value of financial instruments	M. Fair value of financial instruments The Company measures its investments in money market funds (classified as cash equivalents) and its foreign currency net purchased options at fair value. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A three-tier fair value hierarchy is established as a basis for considering such assumptions and for inputs used in the valuation methodologies in measuring fair value: ● Level 1. ● Level 2 ● Level 3 The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.
Restricted Cash	N. Restricted Cash The Company has granted a pledge in favor of Bank Leumi Le-Israel B.M in the amount of $352 as of December 31, 2022, respectively to secure certain payment obligations of the Company in connection with hedge transactions. This amount was classified as restricted cash balance. As of December 31, 2023 the pledged was removed.
Leases	O. Leases The Company accounts for leases in accordance with ASC 842 “Lesses.” Arrangements that are determined to be leases at inception are recognized as long-term operating lease assets and as lease liabilities in the consolidated balance sheet at lease commencement. Operating lease liabilities are recognized based on the present value of the future lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company applies its incremental borrowing rate based on the economic environment at the commencement date in determining the present value of future lease payments. Lease terms may include options to extend the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating leases or payments are recognized on a straight-line basis over the lease term. The Company has also elected the practical expedient to include both lease and non-lease components as a single component and account for it as a lease. Additionally, the Company has made a policy election not to capitalize leases with an original term of 12 months or less. In accordance with ASC 360-10, management reviews operating lease assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable based on estimated future undiscounted cash flows. If so indicated, an impairment loss would be recognized for the difference between the carrying amount of the asset and its fair value. Due to the above, the Company changed its expectation regarding the lease term as the option to extend was no longer considered as reasonably certain and accordantly the company has derecognized an amount of $785 related to the right of use assets and the related lease liability in a similar amount.
Recent accounting pronouncements	P. Recent accounting pronouncements Some accounting pronouncements which have become effective from January 1, 2023 and have therefore been adopted, The adoption of such pronouncement did not have a material impact on the Company’s consolidated financial statements. On November 27, 2023, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure”, (“ASU 2023-07”). ASU 2023-07 is aimed to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. In accordance with ASU 2023-07, public entities are required to disclose significant segment expenses by reportable segment if they are regularly provided to the CODM and included in each reported measure of segment profit or loss. Such disclosures are required on both an annual and an interim basis. In addition, the amendments in ASU 2023-07 enhance interim disclosure by requiring that all existing annual disclosures about segment profit or loss must be provided on an interim basis in addition to disclosure of significant segment expenses and other segment items. ASU 2023-07 also clarifies circumstances in which an entity can disclose multiple segment measures of profit or loss. ASU 2023-07 is effective in a retrospective manner, for fiscal years beginning after December 15, 2023. The Company is in the process of evaluating what impact ASU 2023-07 will have on its consolidated financial statements and related disclosures. On December 14, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASC 2023-09”). ASU 2023-09 requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. ASU 2023-09 applies to all entities subject to income taxes. The amendments require that public business entities ((“PBEs”) on an annual basis (i) disclose specific categories in the rate reconciliation; and (ii) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate). Specifically, PBEs are required to disclose a tabular reconciliation, using both percentages and reporting currency amounts, according to specific categories. Separate disclosure is required for any reconciling item in which the effect of the item is equal to or greater than 5 percent of the amount computed by multiplying the income (or loss) from continuing operations before income taxes by the applicable statutory income tax rate. Also, ASU 2023-09 require entities to disclose on an annual basis, information about income taxes paid, including the amount of income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign taxes and the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). Also, the amendments in ASU 2023-09 eliminate certain disclosure requirements. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024. The Company is in the process of evaluating what impact ASU 2023-09 will have on consolidated financial statements and related disclosures. The Company has evaluated other recently issued accounting pronouncements that are not yet effective and does not currently believe that any of these pronouncements will have a material impact on its consolidated financial statements and related disclosures.
Severance pay	Q. Severance pay The Company’s liability for severance pay for its Israeli employees is calculated pursuant to the Israeli Severance Pay Law - 1963 (the “Israeli Severance Pay Law”), based on the most recent salary of the employees multiplied by the number of years of employment as of the balance sheet date. Employees employed for a period of more than one year are entitled to one month’s salary for each year of employment or a portion thereof. The Company’s liability for its Israeli employees is mostly covered by insurance or pension policies designed solely for distributing severance pay. All of the Company’s employees are subject to Section 14 of the Israeli Severance Pay Law. The Company’s contributions towards severance pay, for Israeli employees subject to this section, have replaced its severance obligation. Upon contribution of the full amount of the employee’s monthly salary for each year of service, no additional calculations are conducted between the parties regarding the matter of severance pay and no additional payments are required to be made by the Company to the employee in respect of severance pay. Further, the related obligation and amounts deposited on behalf of the employee for such obligation are not stated on the balance sheet, as the Company is legally released from the obligation to employees once the deposit amounts have been fully paid.
Deferred income taxes	R. Deferred income taxes In accordance with the asset and liability method of accounting for income taxes, the Company recognizes deferred tax assets and liabilities based on the expected future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities. Given the Company’s historical pattern of losses, a full valuation allowance has been established against all deferred tax assets, including net operating loss carryforwards. This approach reflects management’s assessment that it is more likely than not that the deferred tax assets will not be realized in the foreseeable future. The valuation allowance is reviewed periodically and adjusted if significant changes in the Company’s forecasted taxable income occur.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Property and Equipment and Depreciation Inputs	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: Length of Depreciation Years % Office furniture and equipment 10-14 7-10 Laboratory equipment 3-7 15-33 Computers and auxiliary equipment 3 33

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 44 88 Prepaid expenses 35 260 Deposits 10 8 Other assets 11 223 Total prepaid expenses and other current assets 100 579

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	December 31, 2023 2022 Cost: Office furniture and equipment 827 799 Laboratory equipment 1,938 1,915 Computers and auxiliary equipment 571 574 3,336 3,288 Accumulated depreciation 1,749 1,537 Impairment of fixed assets (2) 1,426 Property and equipment, net 161 1,751 (1) Depreciation expenses amounted to $212, $346 and $205 for the years ended December 31, 2023, 2022 and 2021, respectively. (2) impairment of fixed assets

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Supplemental Cash Flow Information Related to Operating Leases	Supplemental cash flow information related to operating leases was as follows: Year Ended Cash payments for operating leases $ 329

Employee Benefits and Payroll_2

Employee Benefits and Payroll Accruals (Tables)	12 Months Ended
	Dec. 31, 2023
Employee Benefits and Payroll Accruals [Abstract]
Schedule of Employee Benefits and Payroll Accruals	December 31, 2023 2022 Short-term employee benefits: Benefits for vacation and recreation pay 142 529 Liability for payroll, bonuses and wages 264 732 406 1,261

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Deferred Income Taxes	December 31, 2023 2022 Carry-forward tax losses 27,700 24,232 Less valuation allowance (27,700 ) (24,232 ) - -

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of reduction of Research and Development Expenses	Such amount was reflected as a reduction of research and development expenses in the year ended December 31, 2023. December 31, 2023 2022 Royalties to an ASIC designer - 94 - 94

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Measurements [Abstract]
Schedule of Financial Assets Measured at Fair Value on a Recurring Basis, Excluding Accrued Interest Components	The Company’s financial assets measured at fair value on a recurring basis, excluding accrued interest components, consisted of the following types of instruments as of the following dates: December 31, 2023 Fair value measurements using input type Level 1 Level 2 Total Cash and cash equivalents: Money market funds $ 2.6 $ 2.6 Total financial assets $ 2.6 $ - $ 2.6 December 31, 2022 Fair value measurements using input type Level 1 Level 2 Total Cash and cash equivalents: Money market funds $ 2.5 $ 2.5 Other current liabilities: Foreign currency derivative instruments - $ (56 ) $ (56 ) Total financial assets (liabilities) $ 2.5 $ (56 ) $ (53.5 )

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees	The following tables presents the grant dates, number of underlying shares and related exercise prices of awards granted to employees and non-employees during the years 2023, 2022 and 2021 as well as the estimated fair value of the underlying ordinary shares on the grant date: Grant date No. of Expiration date Exercise Fair value Share based expenses (1) Vesting March 17, 2021 1,274 March 17, 2031 $ 45.4 $ 42.8 $ 54 (3 ) May 11, 2021 903 May 11, 2031 $ 11.8 $ 26.07 $ 23 (3 ) August 4, 2021 (5) 36,701 August 4, 2031 $ 24.6 $ 18.47 $ 678 (3 ) September 13, 2021 750 September 13, 2031 $ 21 $ 16.92 $ 13 (7 ) September 20, 2021 (6) 1,250 September 20, 2031 $ 20.6 $ 16.15 $ 20 (3 ) November 2, 2021 1,556 November 2, 2031 $ 22.2 $ 18.91 $ 31 (3 ) December 9, 2021 (7) 38,334 December 9, 2031 $ 26.8 $ 12.98 $ 497 (6 ) December 9, 2021 (7) 19,166 December 9, 2031 $ 26.8 $ 13.14 $ 252 (6 ) January 27, 2022(9) 16,800 January 27, 2032 $ 12.96 $ 7.98 $ 134 (3 ) March 21, 2022 (10) 8,472 March 21, 2032 $ 10.184 $ 7.02 $ 59 (3 ) May 31, 2022 1,157 May 31, 2032 $ 7.254 $ 6.27 $ 7 (3 ) August 29, 2022 1,661 August 29, 2032 $ 8.23 $ 6.91 $ 11 (3 ) November 29, 2022 1,024 November 29, 2032 $ 4.81 $ 2.38 $ 2 (3 ) December 29, 2022(11) 29,125 December 29, 2032 $ 4.14 $ 1.64 $ 48 (11 ) March 30, 2023 903 March 30, 2033 $ 2.82 $ 1.17 $ 1 (12 ) Grant date No. of Expiration date Fair value Share based Vesting August 4, 2021 (7) 15,000 August 4, 2031 $ 21.8 $ 327 (4 ) January 27, 2022 (9) 7,200 January 27, 2032 $ 9.58 $ 69 (8 ) March 21, 2022 (10) 2,850 March 21, 2032 $ 8.27 $ 24 (9 ) 1. Share based expenses are based on their fair value on grant date. The amount is charged to the statement of operations over the vesting periods. 2. The options vest over a period of three years commencing on the date of grant, such that one third of the options vested on the first anniversary of the date of grant and thereafter, the remaining options vest in quarterly installments. 3. The options vest over a period of four years commencing on the date of grant, such that 25% of the options vest and become exercisable on the first anniversary of the date of grant and thereafter, vest monthly in equal portions at the end of each month over the subsequent thirty-six (36) months. 4. On August 4, 2021, the Company’s Board of Directors approved the award of 36,694 options and 15,000 RSUs, of which, 12,075 options and 5,175 RSUs were issued to certain of the Company’s officers. The remaining options and RSUs were issued to certain employees. 5. On September 20, 2021, the Company’s Board of Directors approved the award of 1,250 options to the Company’s VP clinical, with an exercise price of $20.6, equal to the higher of the share price at the grant date on Nasdaq and the average closing price of our ordinary shares on Nasdaq during the 30 trading days prior to the grant date. 6. On December 9, 2021, the Company’s shareholders approved the award of 57,500 options to the Company’s CEO. The options shall vest as follows: (i) two-thirds of the options (38,334 options) shall vest over a period of four years commencing on their date of grant, such that 25% of the options shall vest on the first anniversary of the date of grant and an additional 2.0833% will vest at the end of each month thereafter; and (ii) one third of the options (19,166 options) shall fully vest upon the approval by the FDA of the use of our C-Scan, in humans, subject, in each case, to the CEO’s continuing service with the Company on each applicable vesting date. The exercise price of the options of $26.8, equal to the average closing price of the Company’s ordinary shares on the Nasdaq Capital Market during the 30 trading days prior to the approval of the grant of the award by the shareholders, plus a 50% premium. The compensation expense was based on the fair value on the grant date and was estimated at approximately $749. 7. Options granted to service provider. The options vest over a period of twelve (12) months. 8. On January 27, 2022, the Company’s Board of Directors approved the award to certain employees of 16,800 options, with an exercise price of $12.96, equal to the higher of the share price at the grant date on Nasdaq and the average closing price of our ordinary shares on Nasdaq during the 30 trading days prior to the grant date, and 7,200 RSUs. 9. On March 21, 2022, the Company’s Board of Directors approved the award of 8,472 options and 2,850 RSUs to certain executive officers and employees, of which 6,650 options and the 2,850 RSUs were granted to certain officers. The options have an exercise price of $10.184, equal to the higher of the share price at the grant date on Nasdaq and the average closing price of our ordinary shares on Nasdaq during the 30 trading days prior to the grant date. 10. On December 29, 2022, the Company’s shareholders approved the award of 29,125 options to members of the Company’s Board of Directors. The options shall become fully vested on the first anniversary of the date of grant, subject to each of the Board of Directors continuing service with the Company on the vesting date. The exercise price of the options is $4.14, equal to two times the closing price of the Company’s ordinary shares on the Nasdaq Capital Market on the date of the approval of the option grant by the Company’s shareholders. These options were expired on December 18 2023.
Schedule of Parameters Used in Applying the Model	The parameters which were used in applying the model are as follows: For the year ended December 31, 2023 2022 2021 Expected volatility 117% 109%-118% 115%-153% Risk-free rate 3.6% 1.7%-3.9% 0.81%-1.34% Dividend yield 0% 0% 0% Expected term (in years) 6.08 5.5-6.08 5.27-6.41 Share price $1.43 $2.07 - $9.58 $0.8 - $2.27
Schedule of Share-Based Compensation	For the year ended December 31, 2023 2022 2021 Research and development, net (144 ) 493 329 General and administrative, net 87 482 162 Total (57 ) 975 491
Schedule of Option Activity Related to Options Granted to Employees, Service Providers and Directors	A summary of the Company’s option activity related to options granted to employees, service providers and directors, and related information under the 2006 Plan and the 2015 Plan is as follows: Year ended December 31, 2023 Number Weighted Weighted Aggregate Options outstanding at beginning of year 191,892 35.35 8.59 - Options granted 903 2.82 Options forfeited (90,507 ) 21.7 Options exercised - - Options outstanding at end of year 102,288 47.13 7.34 - Options exercisable at end of year 55,286 66.01 6.87 - Year ended December 31, 2022 Number Weighted Weighted Aggregate Options outstanding at beginning of year 145,895 48.2 9.13 - Options granted 58,239 7.75 Options forfeited (12,242 ) 59.07 Options exercised - - Options outstanding at end of year 191,892 35.35 8.59 - Options exercisable at end of year 55,259 79.79 7.39 - Year ended December 31, 2021 Number Weighted Weighted Aggregate Options outstanding at beginning of year 54,516 95.3 8.74 - Options granted 99,935 26.0 Options forfeited (8,206 ) 92.9 Options exercised (350 ) 12.0 Options outstanding at end of year 145,895 48.2 9.13 - Options exercisable at end of year 27,037 154.3 7.03 - 1. The weighted average grant date fair values of options granted during the years ended December 31, 2023, 2022 and 2021 were $1.17, $4.5 and $15.7, respectively. 2. As of December 31, 2023, all the outstanding options in the amount of 102,288, with an average exercise price of $47.13, are out of the money.
Schedule of RSUs Activity	A summary of the Company’s RSUs activity is as follows: Year ended December 31 2023 2022 2021 Number of RSUs Unvested at beginning of year 19,703 16,628 3,637 Granted - 10,050 15,000 Vested (6,092 ) (4,374 ) (1,764 ) Forfeited (10,644 ) (2,601 ) (245 ) Unvested at end of year 2,967 19,703 16,628

Research and Development Expe_2

Research and Development Expenses, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Research and Development Expenses, Net [Abstract]
Schedule of Research and Development Expenses, Net	Composition: For the year ended December 31, 2023 2022 2021 Salaries and related expenses 4,926 8,257 7,428 Share-based compensation (144 ) 493 329 Materials 1,530 2,258 3,020 Subcontractors and consultants 800 1,375 820 Depreciation 121 289 169 Cost for registration of patents 78 140 153 Others 983 1,681 861 8,294 14,493 12,780 Less participation of the IIA 17 (222 ) (431 ) Total research and development expenses, net 8,311 14,271 12,349

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
General and Administrative Expenses [Abstract]
Schedule of General and Administrative Expenses	Composition: For the year ended December 31, 2023 2022 2021 Salaries and related expenses 2,055 1,784 2,042 Share-based compensation, net 87 386 162 Professional services 4,383 * 1,092 710 Office rent and maintenance 235 246 172 Depreciation 88 116 36 Others 2,702 2,139 1,850 Total general and administrative expenses 9,550 5,763 4,972 * Professional services expenses include costs related to the Keystone transaction. see Note 1(A)(4).

Finance Income (Expenses), Net

Finance Income (Expenses), Net (Tables)	12 Months Ended
	Dec. 31, 2023
Finance Income (Expenses), Net [Abstract]
Schedule of Finance Income (Expense), Net	Composition: For the year ended December 31, 2023 2022 2021 Interest income on short-term deposits and other 1,770 1,047 101 Bank fees and interest expenses (13 ) (12 ) (13 ) Changes in provision for royalties 94 37 22 Exchange rate differences (188 ) (25 ) (43 ) Changes in fair value of derivatives 56 (121 ) 52 Total financing income, net 1,719 926 119

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Loss Per Share	The following table sets forth the computation of the Company’s basic and diluted net loss per ordinary share: For the year ended December 31, 2023 2022 2021 Net loss 17,568 19,108 17,202 Shares used in computing net loss per ordinary share, basic and diluted 5,848,737 5,671,786 4,159,870 Net loss per ordinary share, basic and diluted 3.00 3.37 4.14
Schedule of Anti-Dilutive Securities	Instruments that may potentially dilute the basic loss per share in the future but were not included in the calculation of diluted loss per share, since their effect is anti-dilutive. For the year ended December 31, 2023 2022 2021 (number) Warrants and share options 2,631,603 2,912,147 1,170,262

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Dec. 31, 2023
Compensation to the Non-Executive Directors [Member]
Related Parties (Tables) [Line Items]
Schedule of Transactions with Related Parties	Compensation to the non-executive directors: For the year ended December 31, 2023 2022 2021 Fees, including reimbursement of expenses 448 270 272 Share-based compensation 6 (10 ) 24 454 260 296
Transactions with Related Parties [Member]
Related Parties (Tables) [Line Items]
Schedule of Transactions with Related Parties	Transactions with related parties: For the year ended December 31, 2023 2022 2021 Consulting fees, including share-based compensation and reimbursement of expenses 19 58 61 19 58 61

General Information (Details)

General Information (Details) $ / shares in Units, $ in Thousands

12 Months Ended

Nov. 23, 2022 ₪ / shares

Aug. 11, 2022

Dec. 31, 2023 USD ($) shares

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2023 ₪ / shares

[1]

Dec. 31, 2022 ₪ / shares shares

Dec. 08, 2022 $ / shares

Dec. 23, 2021 $ / shares

Dec. 19, 2019 $ / shares

General Information (Details) [Line Items]

Net loss

$ (17,568)

$ (19,108)

$ (17,202)

Accumulated deficit

$ 143,191

Percentage of reducing workforce

90%

Reverse share split ratio

1-for-20

1 for 10 to 1 for 20

Ordinary share, par value (in New Shekels per share) | ₪ / shares

₪ 48

₪ 48

₪ 48

[1]

Common stock, shares authorized (in Shares) | shares

[1]

18,000,000

18,000,000

Ordinary shares (in Dollars per share) | $ / shares

$ 1

Private Placement [Member]

General Information (Details) [Line Items]

Minimum bid price value (in Dollars per share) | $ / shares

$ 1

Ordinary shares (in Dollars per share) | $ / shares

$ 35

Check Cap [Member]

General Information (Details) [Line Items]

Nonrefundable fee payable

$ 1,500

Reimburse expense

1,500

Keystone [Member]

General Information (Details) [Line Items]

Nonrefundable fee payable

4,000

Reimburse expense

$ 1,000

Ordinary Shares [Member]

General Information (Details) [Line Items]

Ordinary share, par value (in New Shekels per share) | ₪ / shares

₪ 2.4

[1]All share amounts have been retroactively adjusted to reflect a 1-for-20 share reverse split, see Note 1(A)(7).

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Notional amount		$ 5,264,000
Liability, net		56,000
Impairment costs	$ 1,426,000
Restricted cash		$ 352,000	$ 350,000
Right of use assets and the related lease liability	$ 785

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment and Depreciation Inputs	Dec. 31, 2008
Office furniture and equipment [Member] | Minimum [Member]
Schedule of Property and Equipment and Depreciation Inputs [Line Items]
Length of useful life	10 years
Depreciation rate	7%
Office furniture and equipment [Member] | Maximum [Member]
Schedule of Property and Equipment and Depreciation Inputs [Line Items]
Length of useful life	14 years
Depreciation rate	10%
Laboratory equipment [Member] | Minimum [Member]
Schedule of Property and Equipment and Depreciation Inputs [Line Items]
Length of useful life	3 years
Depreciation rate	15%
Laboratory equipment [Member] | Maximum [Member]
Schedule of Property and Equipment and Depreciation Inputs [Line Items]
Length of useful life	7 years
Depreciation rate	33%
Computers and auxiliary equipment [Member]
Schedule of Property and Equipment and Depreciation Inputs [Line Items]
Length of useful life	3 years
Depreciation rate	33%

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Prepaid Expenses And Other Current Assets [Abstract]
Government institutions	$ 44	$ 88
Prepaid expenses	35	260
Deposits	10	8
Other assets	11	223
Total prepaid expenses and other current assets	$ 100	$ 579

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment, Other Types [Member]
Property and Equipment, Net [Line Items]
Depreciation expenses	$ 212	$ 346	$ 205
Impairment of Fixed Assets [Member]
Property and Equipment, Net [Line Items]
Impairment loss	$ 1,426

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		$ 3,336	$ 3,288
Accumulated depreciation		1,749	1,537
Impairment of fixed assets	[1]	1,426
Property and equipment, net		161	1,751
Office furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		827	799
Laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		1,938	1,915
Computers and auxiliary equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		$ 571	$ 574
[1] impairment of fixed assets

Leases (Details)

Leases (Details)				12 Months Ended
	Mar. 01, 2022 USD ($) m²	Dec. 30, 2021 USD ($) m²	Jan. 26, 2021 USD ($) m²	Dec. 31, 2023 USD ($)	Dec. 31, 2021
Leases (Details) [Line Items]
Area of lease (in Square Meters) | m²			900
Lease expiration date					Jan. 31, 2025
Decrease recorded to underlying right of use asset.	$ 107,000			$ 20,000
Sale leaseback transaction				8,300
operating leases				0
Leaseholds and Leasehold Improvements [Member]
Leases (Details) [Line Items]
Area of lease (in Square Meters) | m²			900
Lease expiration date			May 31, 2022
Decrease recorded to underlying right of use asset.			$ 458,000
Leaseholds and Leasehold Improvements [Member] | ISRAEL
Leases (Details) [Line Items]
Area of lease (in Square Meters) | m²	140	70	1,550
Lease expiration date	Feb. 28, 2024	Jan. 31, 2025	Dec. 31, 2023
Option to extend the lease period for an additional time	1 year	2 years	3 years
Rental expenses		$ 26,900	$ 16,100
Sale leaseback transaction	$ 1,700
Amount allocated to lease				2,800
Monthly services expense				$ 24,100

Leases (Details) - Schedule of

Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Operating Leases $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Schedule Of Supplemental Cash Flow Information Related To Operating Leases Abstract
Cash payments for operating leases	$ 329

Employee Benefits and Payroll_3

Employee Benefits and Payroll Accruals (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Employee Benefits and Payroll Accruals (Details) [Line Items]
Deposits rate	8.33%
Pension funds [Member]
Employee Benefits and Payroll Accruals (Details) [Line Items]
Contributions for pension	$ 897	$ 1,428

Employee Benefits and Payroll_4

Employee Benefits and Payroll Accruals (Details) - Schedule of Employee Benefits and Payroll Accruals - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Short-term employee benefits:
Benefits for vacation and recreation pay	$ 142	$ 529
Liability for payroll, bonuses and wages	264	732
Employee benefits and payroll accruals	$ 406	$ 1,261

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 22, 2016	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Line Items]
Accumulated loss for tax (in Dollars)		$ 118,512
Check Cap Us Inc [Member]
Income Taxes [Line Items]
Operating loss or NOL carry-forwards (in Dollars)		$ 13	$ 9
Maximum [Member]
Income Taxes [Line Items]
Reduction in income tax rate	9%
Minimum [Member]
Income Taxes [Line Items]
Reduction in income tax rate	7.50%
Domestic Tax Authority [Member]
Income Taxes [Line Items]
Income tax rate		23%	23%	23%
Reduction in income tax rate	6%
Development Area A [Member]
Income Taxes [Line Items]
Income tax rate	7.50%
Reduction in income tax rate	5%
Rest Of Country [Member]
Income Taxes [Line Items]
Income tax rate	12%
Reduction in income tax rate	8%
Foreign Tax Authority [Member]
Income Taxes [Line Items]
Income tax rate		21%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Deferred Income Taxes - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Deferred Income Taxes Abstract
Carry-forward tax losses	$ 27,700	$ 24,232
Less valuation allowance	(27,700)	(24,232)
Deferred income taxes

Commitments and Contingent Li_3

Commitments and Contingent Liabilities (Details)

1 Months Ended

12 Months Ended

Mar. 01, 2022 USD ($) m²

Jul. 13, 2014 USD ($)

Feb. 28, 2023 USD ($)

Jan. 31, 2022 USD ($)

Dec. 31, 2023 USD ($)

Dec. 31, 2023 EUR (€)

Dec. 31, 2021 USD ($)

Apr. 15, 2024 USD ($)

Nov. 11, 2023 USD ($)

Dec. 31, 2022 USD ($)

Dec. 30, 2021 m²

Jan. 26, 2021 USD ($) m²

Commitments and Contingent Liabilities [Line Items]

Reported price

$ 2,200

Royalties provision

$ 94,000

Final grant amount

$ 225,000

$ 82,000

$ 349,000

Area of total lease facility (in Square Meters) | m²

900

Lease expire

Jan. 31, 2025

Lease terminate

90 days

ASIC designer [Member]

Commitments and Contingent Liabilities [Line Items]

Royalties received

0.533

€ 0.50

Royalties sold, component

213,000

€ 200,000

IIA [Member]

Commitments and Contingent Liabilities [Line Items]

Fund received

5,600,000

Final grant amount

$ 620,000

Contingent liability

$ 6,199,000

IIA [Member] | Minimum [Member]

Commitments and Contingent Liabilities [Line Items]

Royalties rate

3%

IIA [Member] | Maximum [Member]

Commitments and Contingent Liabilities [Line Items]

Royalties rate

4%

BIRD Foundation [Member]

Commitments and Contingent Liabilities [Line Items]

Fund received

$ 127,000

$ 114,000

Contingent liability

$ 209,000

Refund

$ 13,000

Amended Lease Agreement [Member]

Commitments and Contingent Liabilities [Line Items]

Operating lease, rent expense

$ 8.3

Lease expire

Dec. 31, 2023

Dec. 31, 2023

Lease terminate

60 days

60 days

Amended Lease Agreement [Member] | Israel [Member]

Commitments and Contingent Liabilities [Line Items]

Area of total lease facility (in Square Meters) | m²

70

1,550

Operating lease, rent expense

$ 16,100

Amended Lease Agreement [Member] | Subsequent Event [Member]

Commitments and Contingent Liabilities [Line Items]

Operating lease, rent expense

$ 8.3

Sub-Lease Agreement [Member]

Commitments and Contingent Liabilities [Line Items]

Operating lease, rent expense

$ 26,900

Amount allocated to lease

2,800

Monthly service

$ 24,100

Petach Tikva [Member] | Israel [Member]

Commitments and Contingent Liabilities [Line Items]

Area of total lease facility (in Square Meters) | m²

140

Operating lease, rent expense

$ 1,700

Lease expire

Feb. 28, 2024

Option to extend lease periods

one year

Commitments and Contingent Li_4

Commitments and Contingent Liabilities (Details) - Schedule of reduction of Research and Development Expenses - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Commitments [Line Items]
Royalties provision		$ 94
Royalties to an ASIC designer [Member]
Other Commitments [Line Items]
Royalties provision		$ 94

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of Financial Assets Measured at Fair Value on a Recurring Basis, Excluding Accrued Interest Components - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents:
Money market funds	$ 2,600	$ 2,500
Total financial assets	2,600
Other current liabilities:
Foreign currency derivative instruments		(56,000)
Total financial assets (liabilities)		(53,500)
Level 1 [Member] | Fair Value, Recurring [Member]
Cash and cash equivalents:
Money market funds	2,600	2,500
Total financial assets	2,600
Other current liabilities:
Foreign currency derivative instruments
Total financial assets (liabilities)		2,500
Level 2 [Member] | Fair Value, Recurring [Member]
Cash and cash equivalents:
Total financial assets
Other current liabilities:
Foreign currency derivative instruments		(56,000)
Total financial assets (liabilities)		$ (56,000)

Shareholders' Equity (Details)

Shareholders' Equity (Details)

1 Months Ended

3 Months Ended

12 Months Ended

Nov. 23, 2022

Aug. 11, 2022

May 13, 2020 $ / shares shares

May 04, 2020 $ / shares shares

Feb. 06, 2019 USD ($) $ / shares shares

May 08, 2018 USD ($) $ / shares shares

Nov. 22, 2017 USD ($) $ / shares shares

Jun. 02, 2017 USD ($) $ / shares shares

Jan. 23, 2017 USD ($) shares

Aug. 11, 2016 USD ($) $ / shares shares

Apr. 06, 2015 shares

Feb. 24, 2015 USD ($) $ / shares shares

Aug. 20, 2014 USD ($) shares

Mar. 01, 2022 USD ($) $ / shares shares

Jun. 30, 2021 USD ($) $ / shares shares

Mar. 18, 2021 $ / shares

Jul. 27, 2020 $ / shares shares

Jul. 23, 2020 USD ($) $ / shares shares

Apr. 22, 2020 $ / shares shares

May 31, 2018 USD ($) shares

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

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

Dec. 31, 2022 USD ($) shares

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

Dec. 08, 2022 $ / shares

Dec. 19, 2019 USD ($) $ / shares shares

Apr. 25, 2018 shares

Mar. 06, 2015 shares

Oct. 14, 2014 shares

Aug. 20, 2014 ₪ / shares

Shareholders' Equity [Line Items]

Reverse share split ratio

1-for-20

1 for 10 to 1 for 20

Issuance of ordinary shares

8,334

Share price (in Dollars per share) | $ / shares

$ 1,440

Exercise price of warrants | $ / shares

$ 1,656

Gross proceeds issuance of offering (in Dollars) | $

$ 8,850,000

$ 31,801,000

Warrant outstanding

84,626

84,626

Offering price (in Dollars per share) | $ / shares

$ 110

Warrant to purchase

0.5

Shares issued

[1]

5,850,555

5,844,463

Shares Issued, Price Per Share (in Dollars per share) | $ / shares

$ 1

Proceeds warrant from the exercise (in Dollars) | $

$ 19,219,000

IPO [Member]

Shareholders' Equity [Line Items]

Issuance of ordinary shares

8,334

Share price (in Dollars per share) | $ / shares

$ 1,440

Gross proceeds issuance of offering (in Dollars) | $

$ 10,800,000

Stock issuance costs (in Dollars) | $

2,900,000

Fair value of warrants issued (in Dollars) | $

$ 196,000

Option exercise, shares

1,282

Fair of value of warrant (in Dollars) | $

$ 125,000

Common Stock Units Issued

94,075

Purchase Price Per Unit

51.6

Private Placement [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 1,800

Stock issuance costs (in Dollars) | $

1,200,000

Net proceeds from Private Placement (in Dollars) | $

10,900,000

Warrants issued

963,254

Shares issued

136,009

Shares Issued, Price Per Share (in Dollars per share) | $ / shares

$ 35

Proceeds From Issuance Of Shares (in Dollars) | $

$ 4,760,000

Over-Allotment Option [Member]

Shareholders' Equity [Line Items]

Issuance of ordinary shares

625

Number of additional units purchased

23,921

1,250

Two Thousand Eighteen Public Offering [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 0.2

Gross proceeds issuance of offering (in Dollars) | $

$ 20,200,000

Offering price (in Dollars per share) | $ / shares

$ 136,924

2018 Pre-funded Units [Member]

Shareholders' Equity [Line Items]

Number of warrant purchase

22,546

Offering price (in Dollars per share) | $ / shares

$ 109.8

April-May 2020 Registered Direct Offering [Member]

Shareholders' Equity [Line Items]

Stock issuance costs (in Dollars) | $

1,361,000

warrant execised

750,001

Warrant to purchase

17,500

26,250

23,334

Warrants issued

250,000

333,334,375,001

333,334,375,001

Warrant that were exercised

208,334

Shares issued

250,000

333,334,375,001

333,334,375,001

Shares Issued, Price Per Share (in Dollars per share) | $ / shares

$ 12

$ 12

$ 12

Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period

5 years

5 years

5 years

Exercise price of warrants (in Dollars per share) | $ / shares

$ 15

April-May 2020 Offerings [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 16

warrant execised

1,210,235

Proceeds warrant from the exercise (in Dollars) | $

$ 19,240

Direct expenses (in Dollars) | $

$ 21

Minimum [Member] | April-May 2020 Registered Direct Offering [Member]

Shareholders' Equity [Line Items]

Gross proceeds issuance of offering (in Dollars) | $

10,139,000

Minimum [Member] | April-May 2020 Offerings [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share) | $ / shares

$ 15

Maximum [Member] | April-May 2020 Registered Direct Offering [Member]

Shareholders' Equity [Line Items]

Proceeds From Issuance Of Registred Direct Offering (in Dollars) | $

$ 11,500,000

Maximum [Member] | April-May 2020 Offerings [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share) | $ / shares

$ 16

Series A Warrants [Member] | Private Placement [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 1,800

$ 1,800

Expiration date

Feb. 24, 2020

Series A Warrants [Member] | Over-Allotment Option [Member]

Shareholders' Equity [Line Items]

Partial exercise of warrants

313

Long Term Incentive Warrants [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 1,656

Warrant outstanding

18,903

Long Term Incentive Warrants [Member] | Over-Allotment Option [Member]

Shareholders' Equity [Line Items]

Number of additional units purchased

1,875

Underwriter Warrants [Member] | IPO [Member]

Shareholders' Equity [Line Items]

Number of additional units purchased

417

Number of warrant purchase

417

Credit Line Agreement Warrants [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | ₪ / shares

₪ 48

Principal amount (in Dollars) | $

$ 12,000,000

Percentage of shares fully diluted

2%

Convertible securities amount (in Dollars) | $

$ 1,000,000

Number of warrant purchase

11,078

Warrant term

10 years

Warrant outstanding

370

warrant execised

Pontifax Warrants [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 1,214.4

Number of warrant purchase

462

924

Warrants exipred date

Oct. 14, 2022

Legal Warrants [Member] | IPO [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 1,214.4

Number of warrant purchase

63

Warrants exipred date

Feb. 24, 2020

Pre-funded Warrants [Member]

Shareholders' Equity [Line Items]

Gross proceeds issuance of offering (in Dollars) | $

$ 4,500,000

Stock issuance costs (in Dollars) | $

$ 987,000

warrant execised

51,244

warrant exercised

22,546

Number of warrants converted

1,209

Proceeds from Issuance of Warrants (in Dollars) | $

$ 14,500

Proceeds From Issuance Of Registred Direct Offering (in Dollars) | $

$ 7,500,000

Pre-funded Warrants [Member] | RD Offering [Member]

Shareholders' Equity [Line Items]

Issuance of ordinary shares

2,682

Share price (in Dollars per share) | $ / shares

$ 456

Exercise price of warrants | $ / shares

$ 12

Number of warrant purchase

10,477

Warrants exipred date

Aug. 11, 2023

Warrant purchase price (in Dollars per share) | $ / shares

$ 444

Gross Proceeds from issuance of direct offering (in Dollars) | $

$ 5,900,000

warrant exercised

2,396

One-year warrants [Member] | RD Offering [Member]

Shareholders' Equity [Line Items]

Issuance of ordinary shares

5,623

Share price (in Dollars per share) | $ / shares

$ 480

Exercise price of warrants | $ / shares

$ 510

Number of warrant purchase

5,623

Gross Proceeds from issuance of direct offering (in Dollars) | $

$ 2,690,000

warrant exercised

2,841

Number of warrants converted

679

Placement agent [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 64.5

Number of warrant purchase

474

Warrants issued

10,173

10,173

Placement agent [Member] | Private Placement [Member]

Shareholders' Equity [Line Items]

Warrant outstanding

282

Five-year warrants [Member] | RD Offering [Member]

Shareholders' Equity [Line Items]

Issuance of ordinary shares

9,470

Share price (in Dollars per share) | $ / shares

$ 264

Exercise price of warrants | $ / shares

$ 300

Warrant outstanding

4,262

Gross Proceeds from issuance of direct offering (in Dollars) | $

$ 2,500,000

Number of warrants converted

7,103

Series C Warrants [Member]

Shareholders' Equity [Line Items]

Number of additional units purchased

23,921

Warrants exipred date

May 08, 2023

Series C Warrants [Member] | Two Thousand Eighteen Public Offering [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 110

Warrant term

5 years

Series D Warrants [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 51.6

Warrant to purchase

0.5

Pre-funded Warrants one [Member]

Shareholders' Equity [Line Items]

Proceeds From Issuance Of Registred Direct Offering (in Dollars) | $

$ 6,500,000

Warrant [Member]

Shareholders' Equity [Line Items]

Warrant outstanding

24,210

Warrant that were exercised

48,450

Warrants Exercise Transaction [Member]

Shareholders' Equity [Line Items]

Number of warrants converted

802,712

Warrants Exercise Transaction [Member] | Private Placement [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 15

Warrants Exercise Transaction [Member] | Minimum [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 16

Stock issuance costs (in Dollars) | $

$ 920,000

Proceeds From Exercise Of Warrants (in Dollars) | $

$ 8,712,000

Warrants Exercise Transaction [Member] | Minimum [Member] | Private Placement [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 12

Warrants Exercise Transaction [Member] | Maximum [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 300

Proceeds From Exercise Of Warrants (in Dollars) | $

$ 9,632,000

Warrants Exercise Transaction [Member] | Maximum [Member] | Private Placement [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 16

Placement Agent Warrants [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 12.5

$ 33.75

Placement agent [Member]

Shareholders' Equity [Line Items]

warrant execised

67,084

Placement agent [Member] | Warrant [Member]

Shareholders' Equity [Line Items]

warrant execised

56,190

PlacementAgentsMember

Shareholders' Equity [Line Items]

Warrants issued

56,190

Investor [Member] | Warrant [Member]

Shareholders' Equity [Line Items]

warrant execised

878,628

Investor [Member] | Warrant [Member] | RD Offering [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 13

$ 30

Warrants issued

1,000,000

1,296,297

Warrants Issued Not Exercised

750,000

1,296,297

Issuance Expenses (in Dollars) | $

$ 1,150,000

$ 3,199,000

Investor [Member] | Warrant [Member] | Minimum [Member] | RD Offering [Member]

Shareholders' Equity [Line Items]

Proceeds From Issuance Of Registred Direct Offering (in Dollars) | $

8,850,000

31,801,000

Investor [Member] | Warrant [Member] | Maximum [Member] | RD Offering [Member]

Shareholders' Equity [Line Items]

Proceeds From Issuance Of Registred Direct Offering (in Dollars) | $

$ 10,000,000

$ 35,000,000

Investor [Member] | Placement Agent Warrants [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 13

Warrant outstanding

926,297

1,296,297

1,296,297

Warrants issued

64,815

64,815

Warrants Issued Not Exercised

50,000

64,815

Pre funded Units [Member]

Shareholders' Equity [Line Items]

Exercise price of warrants | $ / shares

$ 0.2

Pontifax Funds [Member]

1,024,876

Pre-funded warrants purchase price (in Dollars per share) | $ / shares

$ 51.4

Ordinary Shares [Member] | Investor [Member] | Placement Agent Warrants [Member]

Shareholders' Equity [Line Items]

Number of warrants converted

37,500

64,815

Percentage Of Ordinary Shares Issued Upon Cash Exercise Of Warrants To Placement Agent

5%

5%

[1]All share amounts have been retroactively adjusted to reflect a 1-for-20 share reverse split, see Note 1(A)(7).

Share-Based Compensation (Detai

Share-Based Compensation (Details) $ / shares in Units, $ in Thousands

12 Months Ended

Mar. 30, 2023 $ / shares shares

Jan. 04, 2023 shares

Dec. 22, 2022 $ / shares shares

Jan. 27, 2022 $ / shares shares

Dec. 09, 2021 USD ($) $ / shares shares

Sep. 20, 2021 $ / shares shares

Aug. 05, 2021 shares

Aug. 04, 2021 shares

Mar. 21, 2021 $ / shares shares

Aug. 05, 2020 shares

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

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

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

Share-Based Compensation [Line Items]

Shares issued

127.964

Options vest over a period

12 months

Weighted average grant date fair values of options granted | $ / shares

$ 15.7

Vesting [Member]

Share-Based Compensation [Line Items]

Vesting percentage

2.0833%

Chief Executive Officer [Member] | Share-Based Payment Arrangement, Tranche One [Member] | June 22 [Member]

Share-Based Compensation [Line Items]

Number of award granted

57,500

Chief Executive Officer [Member] | Share-Based Payment Arrangement, Tranche One [Member] | August 5, 2020 [Member]

Share-Based Compensation [Line Items]

Number of award granted

38,334

Certain Officers, CEO, and Board Members [Member] | November 04, 2019 [Member]

Share-Based Compensation [Line Items]

Number of award granted

12,075

Vp Clinical [Member]

Share-Based Compensation [Line Items]

Number of award granted

1,250

Exercise price of award granted (in Dollars per share) | $ / shares

$ 20.6

Board of Directors Chairman [Member]

Share-Based Compensation [Line Items]

Employees options exercise price (in Dollars per share) | $ / shares

$ 2.82

$ 12.96

Award employees options

903

16,800

Shareholders approved the award of options shares

29,125

Exercise price of the options (in Dollars per share) | $ / shares

$ 4.14

Share-Based Payment Arrangement, Option [Member]

Share-Based Compensation [Line Items]

Options exercisable period

10 years

Additional shares

77,780

Number of award granted

903

58,239

99,935

Options vested shares

19,166

Outstanding options

102,288

Average exercise price (in Dollars per share) | $ / shares

$ 47.13

Share-Based Payment Arrangement, Option [Member] | November 04, 2019 [Member]

Share-Based Compensation [Line Items]

Number of award granted

36,694

2015 Plan [Member]

Share-Based Compensation [Line Items]

Additional shares

30,000

25,000

125,000

17,500

Restricted Stock Units (RSUs) [Member]

Share-Based Compensation [Line Items]

Number of RSU's granted

10,050

15,000

Options vested shares

6,092

4,374

1,764

Employees options exercise price (in Dollars per share) | $ / shares

$ 26.8

$ 10.184

Weighted average grant date fair values of options granted | ₪ / shares

$ 1.17

₪ 4.5

Weighted average grant date fair values (in Dollars per share) | $ / shares

$ 9.2

Non-vested share-based compensation arrangements (in Dollars) | $

$ 152

₪ 1,111

$ 1,644

Cost expected period

2 years 2 months 19 days

Restricted Stock Units (RSUs) [Member] | November 04, 2019 [Member]

Share-Based Compensation [Line Items]

Number of award granted

15,000

Restricted Stock Units (RSUs) [Member] | Chief Executive Officer [Member] | August 5, 2020 [Member]

Share-Based Compensation [Line Items]

Vesting terms

4 years

Restricted Stock Units (RSUs) [Member] | Chief Executive Officer [Member] | Vesting [Member]

Share-Based Compensation [Line Items]

Vesting percentage

25%

Restricted Stock Units (RSUs) [Member] | Chief Executive Officer [Member] | Vesting [Member] | August 5, 2020 [Member]

Share-Based Compensation [Line Items]

Vesting percentage

25%

Restricted Stock Units (RSUs) [Member] | Certain Officers, CEO, and Board Members [Member] | November 04, 2019 [Member]

Share-Based Compensation [Line Items]

Number of RSU's granted

5,175

Restricted Stock Units (RSUs) [Member] | Board of Directors Chairman [Member]

Share-Based Compensation [Line Items]

Award employees options

8,472

Granted options

6,650

Restricted Stock Units (RSUs) [Member] | Executive Officer [Member]

Share-Based Compensation [Line Items]

Award employees options

2,850

Granted options

2,850

Share-Based Payment Arrangement [Member]

Share-Based Compensation [Line Items]

Granted award, percentage

50%

Compensation expense on the fair value (in Dollars) | $

$ 749

Share-Based Compensation (Det_2

Share-Based Compensation (Details) - Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Options [Member] | March 17, 2021 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	1,274
Expiration date	Mar. 17, 2031
Exercise price	$ 45.4
Fair value on grant date	$ 42.8
Share based expenses $in thousands (in Dollars) | $	$ 54	[1]
Vesting terms	3 years
Options [Member] | May 11, 2021 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	903
Expiration date	May 11, 2031
Exercise price	$ 11.8
Fair value on grant date	$ 26.07
Share based expenses $in thousands (in Dollars) | $	$ 23	[1]
Vesting terms	3 years
Options [Member] | August 4, 2021 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	36,701	[2]
Expiration date	Aug. 04, 2031	[2]
Exercise price	$ 24.6	[2]
Fair value on grant date	$ 18.47	[2]
Share based expenses $in thousands (in Dollars) | $	$ 678	[1],[2]
Vesting terms	3 years	[2]
Options [Member] | September 13, 2021 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	750
Expiration date	Sep. 13, 2031
Exercise price	$ 21
Fair value on grant date	$ 16.92
Share based expenses $in thousands (in Dollars) | $	$ 13	[1]
Vesting terms	7 years
Options [Member] | September 20, 2021 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	1,250	[3]
Expiration date	Sep. 20, 2031	[3]
Exercise price	$ 20.6	[3]
Fair value on grant date	$ 16.15	[3]
Share based expenses $in thousands (in Dollars) | $	$ 20	[1],[3]
Vesting terms	3 years	[3]
Options [Member] | November 2, 2021 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	1,556
Expiration date	Nov. 02, 2031
Exercise price	$ 22.2
Fair value on grant date	$ 18.91
Share based expenses $in thousands (in Dollars) | $	$ 31	[1]
Vesting terms	3 years
Options [Member] | December 9, 2021 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	38,334	[4]
Expiration date	Dec. 09, 2031	[4]
Exercise price	$ 26.8	[4]
Fair value on grant date	$ 12.98	[4]
Share based expenses $in thousands (in Dollars) | $	$ 497	[1],[4]
Vesting terms	6 years	[4]
Options [Member] | December 9, 2021 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	19,166	[4]
Expiration date	Dec. 09, 2031	[4]
Exercise price	$ 26.8	[4]
Fair value on grant date	$ 13.14	[4]
Share based expenses $in thousands (in Dollars) | $	$ 252	[1],[4]
Vesting terms	6 years	[4]
Options [Member] | January 27, 2022 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	16,800	[5]
Expiration date	Jan. 27, 2032	[5]
Exercise price	$ 12.96	[5]
Fair value on grant date	$ 7.98	[5]
Share based expenses $in thousands (in Dollars) | $	$ 134	[1],[5]
Vesting terms	3 years	[5]
Options [Member] | March 21, 2022 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	8,472	[6]
Expiration date	Mar. 21, 2032	[6]
Exercise price	$ 10.184	[6]
Fair value on grant date	$ 7.02	[6]
Share based expenses $in thousands (in Dollars) | $	$ 59	[1],[6]
Vesting terms	3 years	[6]
Options [Member] | May 31, 2022 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	1,157
Expiration date	May 31, 2032
Exercise price	$ 7.254
Fair value on grant date	$ 6.27
Share based expenses $in thousands (in Dollars) | $	$ 7	[1]
Vesting terms	3 years
Options [Member] | August 29, 2022 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	1,661
Expiration date	Aug. 29, 2032
Exercise price	$ 8.23
Fair value on grant date	$ 6.91
Share based expenses $in thousands (in Dollars) | $	$ 11	[1]
Vesting terms	3 years
Options [Member] | November 29, 2022 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	1,024
Expiration date	Nov. 29, 2032
Exercise price	$ 4.81
Fair value on grant date	$ 2.38
Share based expenses $in thousands (in Dollars) | $	$ 2	[1]
Vesting terms	3 years
Options [Member] | December 29, 2022 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	29,125	[4]
Expiration date	Dec. 29, 2032	[4]
Exercise price	$ 4.14	[4]
Fair value on grant date	$ 1.64	[4]
Share based expenses $in thousands (in Dollars) | $	$ 48	[1],[4]
Vesting terms	11 years	[4]
Options [Member] | March 30, 2023 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	903
Expiration date	Mar. 30, 2033
Exercise price	$ 2.82
Fair value on grant date	$ 1.17
Share based expenses $in thousands (in Dollars) | $	$ 1	[1]
Vesting terms	12 years
RSUs [Member] | August 4, 2021 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	15,000	[4]
Expiration date	Aug. 04, 2031	[4]
Fair value on grant date	$ 21.8	[4]
Share based expenses $in thousands (in Dollars) | $	$ 327	[1],[4]
Vesting terms	4 years	[4]
RSUs [Member] | January 27, 2022 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	7,200	[5]
Expiration date	Jan. 27, 2032	[5]
Fair value on grant date	$ 9.58	[5]
Share based expenses $in thousands (in Dollars) | $	$ 69	[1],[5]
Vesting terms	8 years	[5]
RSUs [Member] | March 21, 2022 [Member]
Schedule of Related Exercise Prices of Awards Granted to Employees and Non-Employees [Line Items]
No. of options (in Shares) | shares	2,850	[6]
Expiration date	Mar. 21, 2032	[6]
Fair value on grant date	$ 8.27	[6]
Share based expenses $in thousands (in Dollars) | $	$ 24	[1],[6]
Vesting terms	9 years	[6]
[1] Share based expenses are based on their fair value on grant date. The amount is charged to the statement of operations over the vesting periods. On September 20, 2021, the Company’s Board of Directors approved the award of 1,250 options to the Company’s VP clinical, with an exercise price of $20.6, equal to the higher of the share price at the grant date on Nasdaq and the average closing price of our ordinary shares on Nasdaq during the 30 trading days prior to the grant date. On December 9, 2021, the Company’s shareholders approved the award of 57,500 options to the Company’s CEO. The options shall vest as follows: (i) two-thirds of the options (38,334 options) shall vest over a period of four years commencing on their date of grant, such that 25% of the options shall vest on the first anniversary of the date of grant and an additional 2.0833% will vest at the end of each month thereafter; and (ii) one third of the options (19,166 options) shall fully vest upon the approval by the FDA of the use of our C-Scan, in humans, subject, in each case, to the CEO’s continuing service with the Company on each applicable vesting date. The exercise price of the options of $26.8, equal to the average closing price of the Company’s ordinary shares on the Nasdaq Capital Market during the 30 trading days prior to the approval of the grant of the award by the shareholders, plus a 50% premium. The compensation expense was based on the fair value on the grant date and was estimated at approximately $749. Options granted to service provider. The options vest over a period of twelve (12) months. On March 21, 2022, the Company’s Board of Directors approved the award of 8,472 options and 2,850 RSUs to certain executive officers and employees, of which 6,650 options and the 2,850 RSUs were granted to certain officers. The options have an exercise price of $10.184, equal to the higher of the share price at the grant date on Nasdaq and the average closing price of our ordinary shares on Nasdaq during the 30 trading days prior to the grant date.

Share-Based Compensation (Det_3

Share-Based Compensation (Details) - Schedule of Parameters Used in Applying the Model - Share-Based Payment Arrangement, Option [Member] - ₪ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Parameters Used in Applying the Model [Line Items]
Expected volatility	117%
Risk-free rate	3.60%
Dividend yield	0%	0%	0%
Minimum [Member]
Schedule of Parameters Used in Applying the Model [Line Items]
Expected volatility		109%	115%
Risk-free rate		1.70%	0.81%
Expected term (in years)	6 years 29 days	5 years 6 months	5 years 3 months 7 days
Share price (in New Shekels per share)	₪ 1.43	₪ 2.07	₪ 0.8
Maximum [Member]
Schedule of Parameters Used in Applying the Model [Line Items]
Expected volatility		118%	153%
Risk-free rate		3.90%	1.34%
Expected term (in years)		6 years 29 days	6 years 4 months 28 days
Share price (in New Shekels per share)		₪ 9.58	₪ 2.27

Share-Based Compensation (Det_4

Share-Based Compensation (Details) - Schedule of Share-Based Compensation - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Share-Based Compensation [Line Items]
Total	$ (57)	$ 975	$ 491
Research and development, net [Member]
Schedule of Share-Based Compensation [Line Items]
Total	(144)	493	329
General and administrative, net [Member]
Schedule of Share-Based Compensation [Line Items]
Total	$ 87	$ 482	$ 162

Share-Based Compensation (Det_5

Share-Based Compensation (Details) - Schedule of Option Activity Related to Options Granted to Employees, Service Providers and Directors - Share-Based Payment Arrangement, Option [Member] - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Option Activity Related to Options Granted to Employees, Service Providers and Directors [Line Items]
Number, Options outstanding		191,892	145,895	54,516
Weighted average of exercise Price, Options outstanding		$ 35.35	$ 48.2	$ 95.3
Weighted average remaining contractual life (in years), Options outstanding		8 years 7 months 2 days	9 years 1 month 17 days	8 years 8 months 26 days
Aggregate intrinsic value, Options outstanding	[1]
Number, Options granted		903	58,239	99,935
Weighted average of exercise Price, Options granted		$ 2.82	$ 7.75	$ 26
Number, Options forfeited		(90,507)	(12,242)	(8,206)
Weighted average of exercise Price, Options forfeited		$ 21.7	$ 59.07	$ 92.9
Number, Options exercised				(350)
Weighted average of exercise Price, Options exercised				$ 12
Number, Options outstanding		102,288	191,892	145,895
Weighted average of exercise Price, Options outstanding		$ 47.13	$ 35.35	$ 48.2
Weighted average remaining contractual life (in years), Options outstanding		7 years 4 months 2 days	8 years 7 months 2 days	9 years 1 month 17 days
Aggregate intrinsic value, Options outstanding	[1]
Number, Options exercisable		55,286	55,259	27,037
Weighted average of exercise Price, Options exercisable		$ 66.01	$ 79.79	$ 154.3
Weighted average remaining contractual life (in years), Options exercisable		6 years 10 months 13 days	7 years 4 months 20 days	7 years 10 days
Aggregate intrinsic value, Options exercisable	[1]
[1]As of December 31, 2023, all the outstanding options in the amount of 102,288, with an average exercise price of $47.13, are out of the money.

Share-Based Compensation (Det_6

Share-Based Compensation (Details) - Schedule of RSUs Activity - RSUs activity [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of RSUs Activity [Line Items]
Number of RSUs, Unvested Balance	19,703	16,628	3,637
Number of RSUs, Granted		10,050	15,000
Number of RSUs, Vested	(6,092)	(4,374)	(1,764)
Number of RSUs, Forfeited	(10,644)	(2,601)	(245)
Number of RSUs, Unvested Balance	2,967	19,703	16,628

Research and Development Expe_3

Research and Development Expenses, Net (Details) - Schedule of Research and Development Expenses, Net - Research and Development Expense [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Research and Development Expenses, Net [Line Items]
Salaries and related expenses	$ 4,926	$ 8,257	$ 7,428
Share-based compensation	(144)	493	329
Materials	1,530	2,258	3,020
Subcontractors and consultants	800	1,375	820
Depreciation	121	289	169
Cost for registration of patents	78	140	153
Others	983	1,681	861
Total	8,294	14,493	12,780
Less participation of the IIA	17	(222)	(431)
Total research and development expenses, net	$ 8,311	$ 14,271	$ 12,349

General and Administrative Ex_3

General and Administrative Expenses (Details) - Schedule of General and Administrative Expenses - General and Administrative Expense [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022	Dec. 31, 2021
Schedule of General and Administrative Expenses [Line Items]
Salaries and related expenses	$ 2,055		$ 1,784	$ 2,042
Share-based compensation, net	87		386	162
Professional services	4,383	[1]	1,092	710
Office rent and maintenance	235		246	172
Depreciation	88		116	36
Others	2,702		2,139	1,850
Total general and administrative expenses	$ 9,550		$ 5,763	$ 4,972
[1]Professional services expenses include costs related to the Keystone transaction. see Note 1(A)(4).

Finance Income (Expenses), Ne_2

Finance Income (Expenses), Net (Details) - Schedule of Finance Income (Expense), Net - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Finance Income (Expense), Net [Abstract]
Interest income on short-term deposits and other	$ 1,770	$ 1,047	$ 101
Bank fees and interest expenses	(13)	(12)	(13)
Changes in provision for royalties	94	37	22
Exchange rate differences	(188)	(25)	(43)
Changes in fair value of derivatives	56	(121)	52
Total financing income, net	$ 1,719	$ 926	$ 119

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of Loss Per Share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Loss Per Share [Abstract]
Net loss	$ 17,568	$ 19,108	$ 17,202
Shares used in computing net loss per ordinary share, basic	5,848,737	5,671,786	4,159,870
Net loss per ordinary share, basic	$ 3	$ 3.37	$ 4.14

Loss Per Share (Details) - Sc_2

Loss Per Share (Details) - Schedule of Loss Per Share (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Loss Per Share [Abstract]
Shares used in computing net loss per ordinary share, diluted	5,848,737	5,671,786	4,159,870
Net loss per ordinary share, diluted	$ 3	$ 3.37	$ 4.14

Loss Per Share (Details) - Sc_3

Loss Per Share (Details) - Schedule of Anti-Dilutive Securities - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Warrant and Share Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Warrants and share options	2,631,603	2,912,147	1,170,262

Related Parties (Details)

Related Parties (Details)	Apr. 04, 2016 USD ($)	Apr. 04, 2016 ILS (₪)
Related Parties (Details) [Line Items]
Employment agreement percentage	50%	50%
Immediate Family Member of Management or Principal Owner [Member]
Related Parties (Details) [Line Items]
Monthly salary	$ 2,840	₪ 10,000
Gross Overtime monthly rate	700	2,500
Maximum aggregate monthly salary	$ 3,600	₪ 12,500

Related Parties (Details) - Sch

Related Parties (Details) - Schedule of Transactions with Related Parties - Non-Executive Directors [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Total	$ 454	$ 260	$ 296
Fees, including reimbursement of expenses [Member]
Related Party Transaction [Line Items]
Total	448	270	272
Share-based compensation [Member]
Related Party Transaction [Line Items]
Total	$ 6	$ (10)	$ 24

Related Parties (Details) - S_2

Related Parties (Details) - Schedule of Transactions with Related Parties - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Transactions with related parties	$ 19	$ 58	$ 61
Consulting fees, including share-based compensation and reimbursement of expenses [Member]
Related Party Transaction [Line Items]
Transactions with related parties	$ 19	$ 58	$ 61

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Apr. 25, 2024	Dec. 31, 2023
Nobul BCA [Member]
Subsequent Events (Details) [Line Items]
Subsidiary, Ownership Percentage, Parent		15%
Check Cap [Member]
Subsequent Events (Details) [Line Items]
Subsidiary, Ownership Percentage, Parent		85%
Forecast [Member]
Subsequent Events (Details) [Line Items]
Reimbursement of transaction costs (in Dollars)	$ 3,809