Motus GI (MOTS) 10-K 18 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Mar. 06, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-38389
Entity Registrant Name	Motus GI Holdings, Inc.
Entity Central Index Key	0001686850
Entity Tax Identification Number	81-4042793
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1301 East Broward Boulevard
Entity Address, Address Line Two	3rd Floor
Entity Address, City or Town	Ft. Lauderdale
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33301
City Area Code	(954)
Local Phone Number	541-8000
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	MOTS
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 3.1
Entity Common Stock, Shares Outstanding		5,031,376
Documents Incorporated by Reference [Text Block]	None
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	274
Auditor Name	EISNERAMPER LLP
Auditor Location	Iselin, New Jersey

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 4,958	$ 14,042
Accounts receivable	76	59
Inventory, current	245	488
Prepaid expenses and other current assets	478	781
Total current assets	5,757	15,370
Fixed assets, net	992	1,325
Inventory, non-current	251	511
Right-of-use assets	210	428
Other non-current assets	13	13
Total assets	7,223	17,647
Current liabilities:
Accounts payable and accrued expenses	1,842	1,969
Operating lease liabilities - current	169	245
Other current liabilities	226	53
Current portion of long-term debt, net of unamortized debt discount of $16 and $182, respectively	1,033	2,532
Total current liabilities	3,270	4,799
Contingent royalty obligation		1,212
Operating lease liabilities - non-current	27	178
Convertible note, net of unamortized debt discount of $0 and $108, respectively		3,892
Long-term debt, net of unamortized debt discount of $108 and $135, respectively	1,239	4,589
Total liabilities	4,536	14,670
Commitments and contingent liabilities (Note 9)
Shareholders’ equity
Preferred stock $0.0001 par value; 10,000,000 shares authorized; zero shares issued and outstanding
Common stock $0.0001 par value; 115,000,000 shares authorized; 1,547,042 and 310,494 shares issued and outstanding as of December 31, 2023 and 2022, respectively
Additional paid-in capital	156,905	144,328
Accumulated deficit	(154,218)	(141,351)
Total shareholders’ equity	2,687	2,977
Total liabilities and shareholders’ equity	$ 7,223	$ 17,647

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Debt instrument, unamortized discount	$ 16	$ 182
Convertible note, unamortized discount, non-current	0	108
Debt instrument, unamortized discount, non-current	$ 108	$ 135
Preferred stock par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	115,000,000	115,000,000
Common stock, shares issued	1,547,042	310,494
Common stock, shares outstanding	1,547,042	310,494

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 319	$ 592
Operating expenses:
Costs of revenue - sales	81	198
Costs of revenue - impairment of inventory	488	598
Research and development	3,467	5,611
Sales and marketing	1,611	4,425
General and administrative	6,579	7,611
Total costs and expenses	12,226	18,443
Loss from Operations	(11,907)	(17,851)
Gain on change in estimated fair value of contingent royalty obligation	103	548
Loss on extinguishment of debt	(284)
Finance expense, net	(761)	(1,252)
Foreign currency loss	(18)	(42)
Net loss	$ (12,867)	$ (18,597)
Basic loss per common share	$ (15.89)	$ (86.15)
Diluted loss per common share	$ (15.89)	$ (86.15)
Weighted average number of common shares outstanding, basic	809,506	215,863
Weighted average number of common shares outstanding, diluted	809,506	215,863

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021		$ 132,411	$ (122,754)	$ 9,657
Balance, shares at Dec. 31, 2021	160,915
Issuance of common shares pursuant to at-the-market registered offering, net of issuance costs of $19		9,884		9,884
Issuance of common shares pursuant to at-the-market registered offering, net of issuance costs, shares	146,338
Issuance of common shares upon vesting of restricted stock units
Issuance of common shares upon vesting of restricted stock units, shares	1,747
Fractional shares settled in cash pursuant to reverse stock split		(11)		(11)
Fractional shares settled in cash pursuant to reverse stock split, shares	(136)
Issuance of common stock for board of directors’ compensation		235		235
Issuance of common stock for board of directors' compensation, shares	1,630
Share-based compensation		1,809		1,809
Net loss			(18,597)	(18,597)
Balance at Dec. 31, 2022		144,328	(141,351)	2,977
Balance, shares at Dec. 31, 2022	310,494
Issuance of common shares pursuant to at-the-market registered offering, net of issuance costs of $19		102		102
Issuance of common shares pursuant to at-the-market registered offering, net of issuance costs, shares	7,942
Issuance of common shares upon vesting of restricted stock units
Issuance of common shares upon vesting of restricted stock units, shares	104
Fractional shares settled in cash pursuant to reverse stock split		(12)		(12)
Fractional shares settled in cash pursuant to reverse stock split, shares	(1,470)
Share-based compensation		471		471
Net loss			(12,867)	(12,867)
Private Placement offering, net of financing fees of $731		3,070		3,070
Private placement offering, shares	35,000
Issuance of common share upon public offering, net of financing fees of $1,125		3,875		3,875
Issuance of common shares upon public offering, shares	520,000
Issuance of common shares upon exercise of warrants
Issuance of common shares upon public offering, shares	523,469
Issuance of common shares upon extinguishment of contingent royalty obligation, net of issuance fees of $38, and gain on extinguishment of $398		1,071		1,071
Issuance of common shares upon extinguishment of contingent royalty obligation, shares	97,042
Issuance of common shares upon settlement of convertible note		4,000		4,000
Issuance of common shares upon conversion of convertible note, shares	54,461
Balance at Dec. 31, 2023		$ 156,905	$ (154,218)	$ 2,687
Balance, shares at Dec. 31, 2023	1,547,042

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Gain on extinguishment	$ (284)
Royalty Obligation [Member]
Net of issuance costs	38
Gain on extinguishment	398
At The Market [Member]
Net of issuance costs	19	$ 368
Private Placement [Member]
Net of issuance costs	731
Public Offering [Member]
Net of issuance costs	$ 1,125

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (12,867)	$ (18,597)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	451	510
Amortization of debt issuance costs	252	330
Gain on change in estimated fair value of contingent royalty obligation	(103)	(548)
Share-based compensation	471	1,809
Issuance of common stock for board of directors’ compensation		235
Loss on extinguishment of debt	284
Impairment of inventory	488	598
Impairment of fixed assets		46
Amortization on operating lease right of use asset	226	327
Loss on lease termination	11
Changes in operating assets and liabilities:
Accounts receivable	(17)	50
Inventory	2	(1,302)
Prepaid expenses and other current assets	283	12
Accounts payable and accrued expenses	(454)	(650)
Operating lease liability	(241)	(330)
Other current liabilities	20	43
Net cash used in operating activities	(11,194)	(17,467)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(104)	(224)
Net cash used in investing activities	(104)	(224)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common shares pursuant to at-the-market registered offering	121	10,252
Proceeds from private placement offering	3,537
Proceeds from issuance of common shares upon public offering	5,000
Fractional shares paid in cash pursuant to reverse stock split	(12)	(11)
Repayment of long-term debt	(4,965)	(703)
Payment of debt issuance costs	(200)
Equity financing fees	(1,267)	(368)
Net cash provided by financing activities	2,214	9,170
NET DECREASE IN CASH AND CASH EQUIVALENTS	(9,084)	(8,521)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	14,042	22,563
CASH AND CASH EQUIVALENTS AT END OF PERIOD	4,958	14,042
CASH PAID FOR:
Interest	836	977
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING AND INVESTING ACTIVITIES:
Reclassification of inventory to fixed assets	14	201
Reclassification of prepaid expenses to fixed assets		4
Purchase of fixed assets in accounts payable and accrued expenses		24
Non-cash issuance cost from private placement offering	264
Non-cash issuance cost from public offering	154
Financing fees incurred but unpaid at period end	228
Debt issuance costs incurred but unpaid at period end	100
Extinguishment of contingent royalty obligation	1,109
Operating lease liabilities arising from obtaining right-of-use assets	68	66
Settlement of convertible note to equity	$ 4,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (12,867)	$ (18,597)

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Note 1 – Description of Business Motus GI Holdings, Inc. (the “Company”) was incorporated in Delaware, U.S.A. in September 2016. The Company and its subsidiaries, Motus GI Technologies, Ltd. and Motus GI, LLC, are collectively referred to as “Motus GI” or the “Company”. The Company has developed the Pure-Vu System, a medical device that has been cleared by the U.S. Food and Drug Administration (the “FDA”) to help facilitate the cleansing of a poorly prepared gastrointestinal tract during colonoscopy and to help facilitate upper gastrointestinal (“GI”) endoscopy procedures. The Pure-Vu System has received a CE Mark in the EU for use in colonoscopy. The Pure-Vu System integrates with standard and slim colonoscopes, as well as gastroscopes, to improve visualization during colonoscopy and upper GI procedures while preserving established procedural workflow and techniques. Through irrigation and evacuation of debris, the Pure-Vu System is designed to provide better-quality exams. The Company received 510(k) clearance in October 2023 from the FDA for the Pure-Vu EVS System for use in the upper GI tract and Gen 4 Colon and will commence market introduction of these products in the coming months. Both devices leverage the same workstation and feature key enhancements such as a larger and more powerful suction channel, more efficient irrigation jets, a smaller profile distal tip that offers enhanced flexibility during insertion, enhanced navigation and a much easier bed side set up. The Company does not expect to generate significant revenue from product sales until it further expands its commercialization efforts, which is subject to significant uncertainty.

Going Concern Uncertainty

Going Concern Uncertainty	12 Months Ended
	Dec. 31, 2023
Going Concern Uncertainty
Going Concern Uncertainty	Note 2 – Going Concern Uncertainty To date, the Company has generated minimal revenues, experienced negative operating cash flows and has incurred substantial operating losses from its activities. Management expects the Company to continue to generate substantial operating losses and to continue to fund its operations primarily through utilization of its current financial resources, future product sales, and through the issuance of debt or equity, as well as through other strategic alternative transactions. Rising inflation, rising interest rates, and financial market volatility may adversely impact the Company’s ability to enter into, modify, and negotiate favorable terms and conditions relative to equity and debt financing initiatives. The uncertain financial markets, potential disruptions in supply chains, and changing priorities could also affect the Company’s ability to enter into key agreements. These disruptions may negatively impact the Company’s sales, its results of operations, financial condition, and liquidity into 2024. We have generated limited revenues to date from the sale of products. We have never been profitable and have incurred significant net losses each year since our inception, including a loss of $ 12.9 5.0 154.2 In addition, we are exploring a range of strategic and financing alternatives focused on maximizing stockholder value and accelerating the commercialization of the Pure-Vu System. If a strategic transaction is not completed, or if additional financing is not available, we may not be able to service our outstanding indebtedness and our payables and may have to file for bankruptcy protection or pursue a dissolution of the Company and liquidation of all of our remaining assets. In such an event, the amount of cash available for distribution to our stockholders, if any, will depend heavily on the timing of such decision, as with the passage of time the amount of cash available for distribution will be reduced as we continue to fund our operations and service our outstanding indebtedness. We cannot provide assurance as to the amount of cash that will be available to distribute to stockholders, if any, after paying our debts and other obligations and setting aside funds for reserves, nor as to the timing of any such distribution, if any. Such conditions raise substantial doubts about the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments that might result from the outcome for his uncertainty.

Significant Accounting Policies

Significant Accounting Policies and Basis of Presentation	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Significant Accounting Policies and Basis of Presentation	Note 3 – Significant Accounting Policies and Basis of Presentation A summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows: Basis of presentation and use of estimates The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and include the accounts of the Company and its wholly owned subsidiaries, Motus Ltd., an Israel corporation, which has operations in Tirat Carmel, Israel, and Motus Inc., a Delaware corporation, which has operations in the U.S. All inter-company accounts and transactions have been eliminated in consolidation. Any reference in these notes to applicable guidance is meant to refer to the authoritative GAAP as found in the Accounting Standards Codification, or ASC, and Accounting Standards Updates, or ASUs, of the Financial Accounting Standards Board (“FASB”). The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Reverse Stock Split On November 2, 2023, the Company effected a reverse stock split of its issued and outstanding common stock, par value $0.0001 per share, at a ratio of 1-for-15. Accordingly, all share , share-related information Functional currency and foreign currency translation The functional currency of the Company, inclusive of foreign subsidiaries, is the U.S dollar (“dollar”) since the dollar is the currency of the primary economic environment in which the Company has operated and expects to continue to operate in the foreseeable future. Transactions and balances denominated in dollars are presented at their original amounts. Transactions and balances denominated in foreign currencies 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 consolidated statement of comprehensive loss as foreign currency (loss) gain, as appropriate. Cash and cash equivalents The Company considers all highly liquid investment securities with an original maturity of three months or less to be cash equivalents. Due to the short-term maturity of such investments, the carrying amounts are a reasonable estimate of fair value. Cash and cash equivalents include cash on-hand and highly-rated U.S. government backed money market fund investments. Concentrations of Credit Risk and Off-balance Sheet Risk Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and cash equivalents. The Company has not experienced any credit losses in such accounts and does not believe it is exposed to any significant credit risk on these funds. The Company has no financial instruments with off-balance sheet risk of loss. Revenue recognition Sales contracts executed for the Pure-Vu EVS System are accounted for in accordance with ASC Topic 606 - Revenue from Contracts with Customers (“ASC 606”) to depict the transfer of control to the Company’s customers in an amount reflecting the consideration to which the Company expects to be entitled to. The Pure-Vu EVS System consists of a Workstation (a “Workstation”) and single use disposable sleeve (a “Disposable”). ASC 606 applies to all contracts with customers, except for contracts that are within the scope of other standards, such as leases and collaboration arrangements. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract and (5) recognize revenue when a performance obligation is satisfied. Commercial placements of the EVS system include the workstation, sale of the disposables, and a service plan. The Workstation is operational without any significant customization and modification and the Disposables are specialized consumables that are readily available for purchase from the Company. Therefore, revenue from the sale of a Workstation is recognized after the customer commits to purchase the Workstation and the Workstation is delivered, which is when title is transferred. Disposables are identified as a separate performance obligation, and therefore, revenue from the sale of Disposables is recognized when the Disposables are delivered to the customer and title is transferred. A free one-year service plan is included with the purchase of any Workstation. An extended service plan with varying support and maintenance of the Workstation is offered for sale after the free one-year service plan period. In the case of the free one-year service plan, a portion of the Workstation sales price is deferred and recognized ratably over the one-year service plan term based upon the relative standalone value. The standalone selling price of the Workstation is set at the beginning of the contract based on observable prices from standalone sales of the Workstation, however, at times, the Company has offered discounts from that price to certain customers. The standalone sales price of the one year service plan is based on the expected costs of replacement parts and direct costs to perform the service plus a standard margin, as set by the Company. The standard margin assumed is consistent with the margin expected in pricing the extended service plan. Revenue for the extended service plans is recognized ratably over the term of the service plan contract period. At times, the Company may include a limited time free trial to potential customers to evaluate the Workstation for a period of up to 6 months and in certain instances extend the period to an aggregate of up to 11 months. The Company considers the 6-11 month usage period as a non-contiguous limited trial period because the total length of the free trial is still less than one year. In scenarios where the Company continues to provide the Workstation to a customer for a usage period of greater than one year, the arrangement falls outside of the scope of ASC 606, as described below. Management does not collect any upfront payments or deposits prior to commencing a free trial period. No revenue is recognized for the Workstation during the duration of a free trial, however, any Disposables purchased by the evaluator are recognized when delivered, as described above. For contracts outside the scope of ASC 606, the Company determines income for proposed supply arrangements under 1) ASC 842 – Leases (“ASC 842”) as it pertains to an embedded lease of the Workstation within a proposed supply arrangement and 2) ASC 606 for the sale of the sleeves within the proposed supply arrangement. The Company allocates the transaction price to the performance obligations within the proposed supply arrangements using the total estimated purchases method for both (i) arrangements that contain minimum purchase commitments and (ii) those arrangements that do not contain a minimum purchase commitment, but instead offer a volume discount for purchases that exceed a specified tier. During the year ended December 31, 2023, the Company recognized revenue of $ 319 295 24 592 540 52 During the year ended December 31, 2023, the Company recognized revenue at a point in time of $ 281 38 529 63 67 39 Contract Costs Incremental commissions, if applicable, above a base commission level, are paid to sales representatives upon certain eligible sales, which are paid upon execution of the sales agreement. The guidance within ASC 606 provides a practical expedient if the amortization period of the assets that the entity otherwise would have recognized is one year or less. The Company chose to apply the available practical expedient as the commission paid on eligible sales orders relates to the period in which the sales order was fulfilled. For the years ending December 31, 2023 and 2022, incremental commissions paid on eligible sales orders were $ 0 96 Accounts receivable and allowance for doubtful accounts Accounts receivable are recorded and carried at the original invoiced amount less an allowance for any potential uncollectible amounts. The Company makes estimates for the allowance for doubtful accounts based upon its assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of our customers, current economic conditions, and other factors that may affect customers’ ability to pay. As of both December 31, 2023 and 2022, the allowance for doubtful accounts was $ 0 Inventory Inventory is stated at lower of cost and net realizable value using the weighted average cost method and is evaluated at least annually for impairment. The Company records an inventory reserve for losses associated with dated, expired, excess and obsolete items. Reserves and write-downs of inventory is based on management’s current knowledge with respect to inventory levels, planned production, and extension capabilities of materials on hand. A significant change in the timing or level of demand for the Company’s products compared to forecasted amounts may result in recording additional charges for excess and obsolete inventory in the future. The Company records charges for excess and obsolete inventory within cost of revenues. Inventories that exceed estimated realization for the next twelve months from balance sheet date based on future sales forecasts are classified as long-term assets. Leases The Company accounts for its leases in accordance with ASC 842, Leases, or ASC 842. At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present in the arrangement. Leases with a term greater than one year are recognized on the balance sheet as right-of-use assets and short-term and long-term lease liabilities, as applicable. The Company does not have financing leases. Operating lease liabilities and their corresponding right-of-use assets are initially recorded based on the present value of lease payments over the expected remaining lease term. Certain adjustments to the right-of-use asset may be required for items such as incentives received. The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rate to discount lease payments, which reflects the fixed rate at which the Company could borrow on a collateralized basis the amount of the lease payments in the same currency, for a similar term, in a similar economic environment. Prospectively, the Company will adjust the right-of-use assets for straight-line rent expense or any incentives received and remeasure the lease liability at the net present value using the same incremental borrowing rate that was in effect as of the lease commencement or transition date. The Company has elected not to recognize leases with an original term of one year or less on the balance sheet. The Company typically only includes an initial lease term in its assessment of a lease arrangement. Options to renew a lease are not included in the Company’s assessment unless there is reasonable certainty of renewal. Fixed assets, net Fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated based on the straight-line method, at annual rates reflecting the estimated useful lives of the related assets, as follows: Schedule of Fixed Assets are Stated at Cost Less Accumulated Depreciation Office equipment 5 15 Computers and software 3 5 Machinery 5 10 Lab and medical equipment 3 7 Leasehold improvements Shorter of lease term or useful life Share-based compensation Employee and Non-Employee Share-Based Compensation The Company applies ASC 718-10, “Share-Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock options under the Company’s stock plans and equity awards issued to non-employees based on estimated fair values. The accounting for awards issued to non-employees is similar to the accounting for employee awards, except that: ● the Company may elect on an award-by-award basis to use the contractual term as the expected term assumption in the option pricing model, and ● the cost of the grant is recognized in the same period(s) and in the same manner as if the grantor had paid cash. ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s consolidated statements of comprehensive loss. The Company recognizes share-based award forfeitures as they occur. The Company estimates the fair value of granted option equity awards using a Black-Scholes options pricing model. The option-pricing model requires a number of assumptions, of which the most significant are share price, expected volatility and the expected option term (the time from the grant date until the options are exercised or expire). Expected volatility is estimated based on volatility of similar companies in the technology sector. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The expected option term is calculated for options granted to employees and directors using the “simplified” method. Grants to non-employees are based on the contractual term. Changes in the determination of each of the inputs can affect the fair value of the options granted and the results of operations of the Company. Restricted Stock Units The Company issues restricted stock units under its 2016 Equity Incentive Plan. The fair value of the restricted stock units is based on the closing stock price on the date of grant and is expensed as operating expense over the period during which the units vest. Each restricted stock unit entitles the grantee to one share of common stock to be received upon vesting up to four years after the grant date. Recipients of restricted stock units have no voting rights until the vesting of the award. Basic and diluted net loss per share Basic net loss per share is calculated by dividing the net loss attributable to common shareholders by the weighted average number of common shares outstanding during the applicable period. Diluted net loss per share is calculated by dividing the net loss attributable to common shareholders by the weighted average number of common shares outstanding for the applicable period, including any potentially dilutive securities such as stock options, unvested restricted stock, warrants, and other convertible instruments unless the result of inclusion would be antidilutive. The dilutive effect of restricted stock units subject to vesting and other share-based payment awards is calculated using the “treasury stock method,” which assumes that the “proceeds” from the exercise of these instruments are used to purchase common shares at the average market price for the period. The dilutive effect of convertible securities is calculated using the “if-converted method.” Under the if-converted method, securities are assumed to be converted at the beginning of the period, and the resulting common shares are included in the denominator of the diluted calculation for the entire period being presented. Given the nominal exercise price of the Company’s issuance of Pre-Funded Warrants, such Pre-Funded Warrants are included in in the calculation of basic and diluted net loss per share as the exercise price per warrant is deemed nonsubstantive when compared to the fair value of the underlying common shares. The 5,143,205 The following outstanding stock-based awards and warrants, were excluded from the calculation of diluted net loss per share for the periods indicated because including them would have had an anti-dilutive effect due to net loss for the periods: Schedule of Anti-dilutive Effect 2023 2022 Year Ended 2023 2022 Outstanding options 60,170 26,567 Unvested restricted stock units 432 1,346 Warrants 12,312,107 26,088 Total 12,312,107 26,088 Research and development expenses Research and development expenses are charged to the consolidated statement of comprehensive loss as incurred. Patent costs Costs incurred in connection with acquiring patent rights and the protection of proprietary technologies are expensed as incurred. Debt issuance costs Debt issuance costs represent the costs associated with the issuance of a debt instrument and are amortized using the effective interest method over the life of the related debt instrument. The Company records debt issuance costs as a debt discount and is a reduction of the carrying amount of the debt liability. Liabilities due to termination of employment agreements Under Israeli employment laws, employees of Motus Ltd. are included under Article 14 of the Severance Compensation Act, 1963 (“Article 14”) for a portion of their salaries. According to Article 14, these employees are entitled to monthly deposits made by Motus Ltd. on their behalf with insurance companies. Payments in accordance with Article 14 release Motus Ltd. from any future severance payments (under the Israeli Severance Compensation Act, 1963) with respect of those employees. The aforementioned deposits are not recorded as an asset in the Company’s balance sheet, and there is no liability recorded as the Company does not have a future obligation to make any additional payments. Income taxes The Company provides for income taxes using the asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2023 and 2022, the Company had a full valuation allowance against deferred tax assets. The Company is subject to the provisions of ASC 740-10-25, Income Taxes (ASC 740). ASC 740 prescribes a more likely-than-not threshold for the financial statement recognition of uncertain tax positions. ASC 740 clarifies the accounting for income taxes by prescribing a minimum recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. On a quarterly basis, the Company undergoes a process to evaluate whether income tax accruals are in accordance with ASC 740 guidance on uncertain tax positions. There are currently no open Federal or State audits. The Company has not recorded any liability for uncertain tax positions at December 31, 2023 or December 31, 2022. If such matters were to arise, the Company would recognize interest and penalties related to income tax matters in income tax expense. For the years ended December 31, 2023 and 2022, the Company recorded zero Fair value of financial instruments The Company accounts for financial instruments in accordance with ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”). ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under ASC 820 are described below: Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 – Quoted prices in non-active markets or in active markets for similar assets or liabilities, observable inputs other than quoted prices, and inputs that are not directly observable but are corroborated by observable market data; Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. There were no changes in the fair value hierarchy leveling during the years ended December 31, 2023 and 2022. Complex Financial Instruments The Company reviews the terms of debt instruments, equity instruments, and other financing arrangements to determine whether there are embedded derivative features, including embedded conversion options that are required to be bifurcated and accounted for separately as a derivative financial instrument. Additionally, in connection with the issuance of financing instruments, the Company may issue freestanding options and warrants, including options or warrants to non-employees in exchange for consulting or other services performed. The Company accounts for its common stock warrants in accordance with Accounting Standards Codification (“ASC”) 815, Derivatives and Hedging (“ASC 815”). Based upon the provisions of ASC 815, the Company accounts for common stock warrants as liabilities if the warrant requires net cash settlement or gives the holder the option of net cash settlement, or it fails the equity classification criteria. The Company accounts for common stock warrants as equity if the contract requires physical settlement or net physical settlement or if the Company has the option of physical settlement or net physical settlement and the warrants meet the requirements to be classified as equity. Common stock warrants classified as liabilities are initially recorded at fair value on the grant date and remeasured at fair value each balance sheet date with the offset adjustments recorded in change in fair value of warrant liability within the consolidated statements of operations. Common stock warrants classified as equity are initially measured at fair value on the grant date and are not subsequently remeasured. New Accounting Pronouncements- Recently Adopted In September 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses” to improve information on credit losses for financial assets and net investment in leases that are not accounted for at fair value through net income. ASU 2016-13 replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses. In April 2019 and May 2019, the FASB issued ASU No. 2019-04, “Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments” and ASU No. 2019-05, “Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief” which provided additional implementation guidance on the previously issued ASU. In November 2019, the FASB issued ASU 2019-10, “Financial Instruments - Credit Loss (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842),” which defers the effective date for public filers that are considered smaller reporting companies as defined by the Securities and Exchange Commission to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this ASU on January 1, 2023. The adoption of this ASU did not result in a material impact to the consolidated financial statements and disclosures. In August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This guidance simplifies the accounting for convertible instruments primarily by eliminating the existing cash conversion and beneficial conversion models within Subtopic 470-20, which will result in fewer embedded conversion options being accounted for separately from the debt host. The guidance also amends and simplifies the calculation of earnings per share relating to convertible instruments. This guidance is effective for annual periods beginning after December 15, 2021, including interim periods within that reporting period, excluding smaller reporting companies. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within that reporting period, using either a full or modified retrospective approach. The Company adopted this ASU in Q4 2023. The adoption of this ASU did not result in a material impact to the consolidated financial statements and disclosures. Accounting Pronouncements- Not Yet Adopted In March 2020, the FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 4 – Fair Value Measurements Liabilities measured and recorded at fair value on a recurring basis consisted of the following at December 31, 2023 and December 31, 2022: Schedule of Fair Value of Financial Assets and Liabilities December 31, 2023 Level 1 Level 2 Level 3 Fair Value Liabilities Contingent royalty obligation $ - $ - $ - $ - December 31, 2022 Level 1 Level 2 Level 3 Fair Value Liabilities Contingent royalty obligation $ - $ - $ 1,212 $ 1,212 Financial instruments with carrying values approximating fair value include cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable and accrued expenses, and certain other current liabilities, due to their short-term nature. Debt instruments are measured at amortized cost on the Company’s consolidated balance sheets. If measured at fair value in the financial statements, these instruments would be classified as Level 2 in the fair value hierarchy. In estimating the fair value of the Company’s contingent royalty obligation, the Company used the discounted cash flow method as of September 12, 2023 and December 31, 2022. Based on the fair value hierarchy, the Company classified contingent royalty obligation within Level 3 because valuation inputs are based on projected revenues discounted to a present value. The contingent royalty obligation is re-measured at each balance sheet date and at September 12, 2023 using several assumptions, including the following: 1) estimated sales growth, 2) length of product cycle, 3) patent life, 4) discount rate ( 28.5 23 3 As noted in Note 9, under the Amendment Agreement, the Company extinguished its royalty obligation in exchange for equity interests. The Company measured the difference between the fair value of the shares of common stock issued and the carrying value (at a final fair value) of the royalty obligation as a gain. As the holder of a majority of the Royalty Payment Rights Certificates is considered a related party, as noted in Note 10, the Company recorded the retirement of the royalty obligation based on the total value of shares issued as well as the gain on settlement within equity as additional paid in capital as a capital transaction.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventory	Note 5 – Inventory Inventory at December 31, 2023 and 2022 consisted of the following: Schedule of Inventory 2023 2022 December 31, 2023 2022 Raw materials $ 487 $ 697 Work-in-process 196 155 Finished goods 541 548 Inventory reserve (728 ) (401 ) Inventory, net $ 496 $ 999 Inventory, current $ 245 $ 488 Inventory, non-current $ 251 $ 511 For the years ended December 31, 2023 and 2022, an inventory impairment of $ 488 598

Fixed assets, net

Fixed assets, net	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Fixed assets, net	Note 6 – Fixed assets, net Fixed assets, net, consists of the following: Schedule of Fixed Assets Net 2023 2022 December 31, 2023 2022 Office equipment $ 171 $ 171 Computers and software 321 321 Machinery 1,155 1,049 Lab and medical equipment 1,489 1,477 Leasehold improvements 200 200 Total 3,336 3,218 Less accumulated depreciation and amortization (2,344 ) (1,893 ) Fixed assets, net $ 992 $ 1,325 Depreciation and amortization expense for the years ended December 31, 2023 and 2022 was $ 451 510 0 46

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases
Leases	Note 7 – Leases The Company leases an office in Fort Lauderdale, Florida under an operating lease. The term expires November 2024. The annual base rent is subject to annual increases of 2.75%. The Company leases an office in Israel under an operating lease. The term expired on December 31, 2023 The Company leases vehicles under operating leases that expire at various dates through 2026. Many of these leases provide for payment by the Company, as the lessee, of taxes, insurance premiums, costs of maintenance and other costs which are expensed as incurred. Certain operating leases include escalation clauses and some of which may include options to extend the leases for up to 3 years The components of lease cost and supplemental balance sheet information for the Company’s lease portfolio were as follows: Schedule of Lease Cost and Supplemental Balance Sheet Information 2023 2022 Year Ended December 31, 2023 2022 Lease Cost Operating lease (income) cost, net of related party license fee $ (29 ) $ 92 Variable lease cost 178 120 Short-term lease cost 161 - Total lease cost $ 310 $ 212 As of December 31, 2023 2022 Assets Operating lease, right-of-use asset $ 210 $ 428 Liabilities Current Operating lease liabilities $ 169 $ 245 Non-current Operating lease liabilities, net of current portion 27 178 Total lease liabilities $ 196 $ 423 Other information: Weighted average remaining lease term - operating leases 1.18 1.79 Weighted-average discount rate - operating leases 7.30 % 7.36 % The Company records operating lease payments to lease expense using the straight-line method. The Company’s lease expense was $ 310 212 270 242 Future minimum lease payments under non-cancellable operating leases as of December 31, 2023 were as follows: Schedule of Future Minimum Lease Payments for Operating Leases Year Ended December 31, Amount 2024 $ 175 2025 23 2026 5 Total future minimum lease payments 203 Imputed interest (7 ) Total liability $ 196 The following table summarizes the cash paid for amounts included in the measurement of lease liabilities for the years ended December 31, 2023 and 2022: Schedule of Measurement of Lease Liability 2023 2022 Years Ended December 31, 2023 2022 Cash paid for amounts included in measurement of lease liabilities: $ (256 ) $ (342 )

Convertible Note and Long-Term

Convertible Note and Long-Term Debt	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Convertible Note and Long-Term Debt	Note 8 – Convertible Note and Long-Term Debt On July 16, 2021 (the “Effective Date”), the Company entered into a loan facility (the “Kreos Loan Agreement”) with Kreos Capital VI (Expert Fund) LP (the “Lender”). Under the Kreos Loan Agreement, the Lender will provide the Company with access to term loans in an aggregate principal amount of up to $ 12,000 4,000 5,000 3,000 The Convertible Note and Tranche B were funded on the Effective Date. As of December 31, 2021, t 3,000 The Convertible Note requires forty-eight monthly interest only payments at 7.75 % per annum commencing after the Effective Date and thereafter full payment of the then outstanding principal balance of the Convertible Note on July 1, 2025. The Kreos Loan Agreement contains features that would permit the Lender to convert all or any portion of the outstanding principal balance of the Convertible Note at any time, pursuant to which the converted part of the Convertible Note will be converted into that number of shares of common stock of the Company to be issued to the Lender at a price per share equal to the conversion price, of $ 420 per share. Following the conversion of any portion of the outstanding principal balance of the Convertible Note, the principal balance of the Convertible Note remaining outstanding shall continue to bear interest at 7.75 % per annum. The Tranche B loan requires interest only monthly payments commencing on the Effective Date until September 30, 2022 and, thereafter, thirty-three monthly payments of principal and interest accrued thereon until June 1, 2025, as well as the payment of an end of loan payment of 1.75 1.75 274 In connection with the Kreos Loan Agreement, the Company also issued to the Lender a warrant (“Warrant”), dated July 16, 2021, to purchase up to 9,547 20.948 N On November 28, 2023 (“Amendment Effective Date”), the Company and Kreos entered into the First Amendment (“First Amendment”) to the 2021 Loan Agreement, pursuant to which the Company: ● On the Amendment Effective Date, pa id 750 as ● Upon consummation of a First Amendment Capital Raise (as defined below) and immediately following the Convertible Note Securities Exchange (as defined below), the Company paid 1,500 was ● Upon consummation of a First Amendment Capital Raise, the Company will make interest-only payments on the Long-term Debt for a period of six months, and for the remaining 12 months, principal and interest, until the Long-term Debt is repaid in full. ● Subject to the satisfaction (or waiver by Kreos) of certain Exchange Conditions (as defined in the Amendment), immediately following the consummation of an equity financing registered under the Securities Act of 1933, as amended (the “Securities Act”), and to be consummated no later than December 29, 2023 with gross proceeds of at least $ 5,000 4,000 The Company determined that the First Amendment should be accounted for as a modification as the change in cash flows expected under the 2021 Loan Agreement was less than 10% (not substantial). Additionally, the Company assessed the addition of the Convertible Note Securities exchange feature as a share-settled redemption provision and determined that it did not require bifurcation as a separate derivative liability upon execution of the First Amendment. As such, the Company accounted for the First Amendment on a prospective basis and capitalized $ 300 in fees paid to the Lender in relation to the First Amendment. The partial repayment required by the First Amendment was comprised of a reduction of $ 776 in principal of the Long-term Debt and end of loan payment obligations, as well as the application of $ 26 of the advance payment held by the Lender, resulting in a net cash payment of $ 750 22 reflecting the proportional write-down of unamortized debt issuance costs upon the $ 750 partial repayment. On December 21, 2023, immediately following the closing of the Company’s public offering (see Note 11), 4,000 (i) 54,461 shares of common stock (the “Private Shares”), (ii) pre-funded warrants (the “Private Pre-Funded Warrants”) exercisable for an aggregate of up to 2,612,205 shares of common stock, (iii) Series A common warrants (the “Series A Private Warrants”) exercisable for an aggregate of up to 2,666,666 shares of common stock and (iv) Series B common warrants (the “Series B Private Warrants,” together with the Series A Private Warrants and Private Pre-Funded Warrants, the “Private Warrants”) exercisable for an aggregate of up to 2,666,666 shares of Common Stock (the shares issuable upon exercise of the Private Warrants, the “Private Warrant Shares”) The Company applied the extinguishment model to recognize the exchange of the Convertible Note for the common stock and Private Warrants upon the First Amendment Capital Raise. The Company recognized a loss on debt extinguishment of $ 181 4,000 The partial repayment triggered by the First Amendment Capital Raise was comprised of a reduction 1,551 in principal of the Long-term Debt 51 of the advance payment held by the Lender , resulting in a net cash payment of $ 1,500 81 reflecting the proportional write-down of unamortized debt issuance costs upon the $ 1,500 partial repayment. The Company recorded an adjustment to interest expense (included in finance expense, net in the consolidated statements of comprehensive loss) during the fourth quarter totaling $ 211 128 For the years ended December 31, 2023 and 2022, interest expense for the Loan was as follows: Schedule of Interest Expense for Loan 2023 2022 Year Ended December 31, 2023 2022 Contractual interest expense $ 695 $ 1,001 Amortization of debt issuance costs 252 330 Total interest expense $ 947 $ 1,331 Future principal payments under the Long-term Debt as of December 31, 2023 are as follows: Schedule of Future Principal Payments of Convertible Note Years Ending December 31, Amount 2024 $ 1,141 2025 1,177 Total future principal payments 2,318 End of loan payments 78 Less unamortized debt issuance costs of current portion of long-term debt (16 ) Less unamortized debt issuance costs of non-current portion long-term debt (108 ) Total balance $ 2,272

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 9 – Commitments and Contingencies Royalties to the IIA The Company has received grants from the Government of the State of Israel through the Israeli National Authority for Technical Innovation (the “IIA”) for the financing of a portion of its research and development expenditures. The total amount that was received and recorded between the periods ending December 31, 2011 through 2016 was $ 1,332 No 1,439 1,426 4 Repayment of the grants is contingent upon the Company’s ongoing commercialization and generation of sales, which is subject to significant risk and uncertainty. The Company has no obligation to repay these grants if no significant sales are generated. The Company has recorded an immaterial expense for the years ended December 31, 2023 and 2022, and an immaterial liability at December 31, 2023 and 2022. Royalty Payment Rights on Royalty Payment Rights Certificates The Company issued certain (i) Royalty Payment Rights Certificates, as amended (“Royalty Payment Rights Certificates”) to the former holders of the Company’s shares of Series A Convertible Preferred Stock, par value $ 0.0001 On September 12, 2023 (the “Effective Date”), the Company, entered into an Amendment Agreement (the “Amendment Agreement”) with the holders of a majority of the Royalty Payment Rights Certificates to cancel the rights of all Certificate Holders to receive the Royalty Amounts in exchange for an aggregate of 88,221 8,821 97,042 The Company measured the difference between the fair value of the shares of common stock issued and the carrying value (at a final fair value) of the royalty obligation as a gain. As the holder of a majority of the Royalty Payment Rights Certificates is considered a related party, as noted in Note 10, the Company recorded the extinguishment of the royalty obligation based on the total fair value of shares issued as well as the gain on settlement within equity as additional paid in capital as a capital transaction. Schedule of Extinguishment of Royalty Obligation Extinguishment of Royalty Obligation Balance at December 31, 2022 $ 1,212 Change in estimated fair value of royalty obligation (103 ) Balance at September 12, 2023 1,109 Contingent royalty obligation 1,109 Less fair value of common stock exchanged for extinguishment of royalty obligation 711 Gain on extinguishment – recorded within additional paid-in-capital $ 398

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 10 – Related Party Transactions Shared Space Agreement In January 2020, the Company entered into a license agreement (the “Shared Space Agreement”) with Orchestra BioMed, Inc. (OBIO), formerly a greater than 5 212 270 270 242 Extinguishment of Royalty Obligation As noted in Note 9, under the Amendment Agreement, the Company extinguished its royalty obligation in exchange for equity interests. OBIO held the majority of the Royalty Payment Rights Certificates, and as such approved the Amendment Agreement and the settlement exchange. OBIO received 46,768

Share-based Compensation and Co

Share-based Compensation and Common Stock Issuance	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Share-based Compensation and Common Stock Issuance	Note 11 – Share-based Compensation and Common Stock Issuance The following table sets forth total non-cash share-based compensation for the issuance of common stock, options to purchase common stock, warrants to purchase common stock, and restricted stock unit awards by operating statement classification for the years ended December 31, 2023 and 2022: Schedule of Stock-based Compensation 2023 2022 Year ended December 31, 2023 2022 Research and development $ 140 $ 388 Sales and marketing 15 238 General and administrative 316 1,183 Total $ 471 $ 1,809 As of December 31, 2023, unamortized share-based compensation for stock options was $ 376 1.19 Stock option and warrant activity In December 2016, the Company adopted the Motus GI Holdings, Inc. 2016 Equity Incentive Plan (the “2016 Plan”). Pursuant to the 2016 Plan, the Company’s board of directors may grant options to purchase shares of the Company’s common stock, stock appreciation rights, restricted stock, stock units, performance shares, performance units, incentive bonus awards, other cash-based awards and other stock-based awards to employees, officers, directors, consultants and advisors. Pursuant to the terms of an annual evergreen provision in the 2016 Plan, the number of shares of common stock available for issuance under the 2016 Plan shall increase annually by six percent ( 6 18,639 98,905 6,082 A summary of the Company’s stock option and warrant activity is as follows: Schedule of Stock option and Warrants Options Warrants Shares Underlying Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Average Intrinsic Value Shares Underlying Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Average Intrinsic Value Outstanding at December 31, 2021 20,421 $ 812.48 7.45 $ - 27,870 $ 817.77 3.40 $ - Granted 6,839 $ 130.97 400 $ 150.00 Expired (437 ) $ 963.98 (1,782 ) $ 1,394.9 Cancelled - $ - (400 ) $ 849.00 Forfeited (256 ) $ 172.35 - $ - Outstanding at December 31, 2022 26,567 $ 640.72 7.21 $ - 26,088 $ 759.26 2.66 $ - Granted 45,712 $ 8.99 17,956,613 $ 1.18 Exercised - $ - (523,469) $ 0.0001 Expired (8,729 ) $ 738.53 (3,920 ) $ 1,589.80 Cancelled - $ - - $ - Forfeited (3,380 ) $ 202.03 - $ - Outstanding at December 31, 2023 60,170 $ 171.23 8.44 $ - 17,455,312 $ 1.99 4.43 $ - Exercisable at December 31, 2023 17,202 $ 566.11 17,455,312 $ 1.99 The options granted during the years ended December 31, 2023 and 2022 were valued using the Black-Scholes option pricing model using the following weighted average assumptions: Schedule of Option Pricing Model Using Weighted Average Assumptions For the year ended December 31, 2023 2022 Expected term, in years 5.34 5.8 Expected volatility 80.66 % 99.21 % Risk-free interest rate 2.93 % 2.10 % Dividend yield - - The grant date fair value for stock options issued during the years ended December 31, 2023 and 2022 were $ 6.96 129.30 The warrants granted during the years ended December 31, 2023 and 2022 were valued using the Black-Scholes option pricing model using the following weighted average assumptions: Schedule of Warrant Pricing Model Using Weighted Average Assumptions For the year ended December 31, 2023 2022 Expected term, in years 2.33 - Expected volatility 75 % - % Risk-free interest rate 3.0 % - % Dividend yield - - Restricted Stock units As of December 31, 2023, there were 1,009 125.42 104 233 1,346 277.57 As of December 31, 2023, unamortized stock compensation for restricted stock units was $ 22 0.58 Issuance of Warrants to Purchase Common Stock In February 2020, the Company entered into a services agreement whereby it agreed to issue warrants to purchase 400 shares of common stock of the Company. The warrants fully vested over a one-year period on a monthly basis and expire three years from the date of issuance and were exercisable at weighted average exercise price equal to $ 849.00 per share of common stock. In March 2022, the Company granted new warrants as a replacement to the vested warrants held by the service provider, for which all the share-based compensation expense had been recognized in prior fiscal periods. The issuance of new warrants concurrently with the cancellation of the existing warrants was treated as a modification. The Company agreed to issue replacement warrants to purchase 400 shares of common stock of the Company exercisable at a price equal to $ 150 per share of common stock. The fair value of the warrants were valued on the date of grant at $ 5.70 using the Black-Scholes option-pricing model with the following parameters: (1) risk-free interest rate of 0.91 %; (2) expected life in years of 1.62 ; (3) expected stock volatility of 81.97 %; and (4) expected dividend yield of 0 %. The replacement warrants immediately vested upon issuance and expire three years from the date of issuance. As a result, the Company recognized $ 0 and $ 26 of share-based compensation for the year ended December 31, 2023 and 2022, respectively, related to the incremental fair value which is equal to the excess of the fair value of the new warrants granted over the fair value of the original award on the cancellation date. Private Placement Offering On May 17, 2023, the Company entered into a securities purchase agreement with an accredited investor pursuant to which it agreed to issue and sell in a private placement an aggregate of (i) 35,000 shares of common stock, (ii) warrants to purchase up to 241,134 shares of common stock (the “Pre-Funded Warrants”) and (iii) warrants to purchase up to 276,134 shares of common stock (the “Common Warrants”). The purchase price was $ 12.675 for each share of common stock and $ 12.674 for each Pre-Funded Warrant, resulting in net proceeds of approximately $ 3.1 million, inclusive of issuance costs of $ 0.5 million and exclusive of warrant issuance costs of $ 0.3 million. The closing of the offering occurred on May 19, 2023. Each Common Warrant is exercisable for a period of five and one-half years from the issuance date at an exercise price of $ 10.80 per share, subject to adjustment, and may, under certain circumstances, be exercised on a cashless basis. As of March 18, 2024, all of the Pre-Funded Warrants were exercised. The measurement of fair value of the Pre-Funded Warrants and the Common Warrants was determined utilizing a Black-Scholes model. The relative fair value allocated to the shares of common stock issued in the offering was $ 0.3 1.7 1.5 In addition, pursuant to the terms of the offering, the Company issued the placement agent, H.C. Wainwright & Co., LLC., warrants to purchase up to 13,806 shares of the Company’s common stock (the “Placement Agent Warrants”). The Placement Agent Warrants are exercisable for a period of five and one-half years from the issuance date, at an exercise price of $ 15.845 per share, subject to adjustment, and may, under certain circumstances, be exercised on a cashless basis. As these Placement Agent Warrants were issued for services provided in facilitating the private placement, the Company recorded the fair value of such Placement Agent Warrants as a cost of capital on the issuance date. The measurement of fair value was determined utilizing a Black-Scholes model. The fair value of these Placement Agent Warrants was estimated to be $ 0.1 million on May 19, 2023, and is reflected within additional paid-in capital as of December 31, 2023 as the Placement Agent Warrants were determined to be equity classified. Additionally, in connection with the Private Placement, the Company entered into a warrant amendment (the “Warrant Amendment”), dated May 17, 2023 with the holder named therein, pursuant to which the Company agreed to amend certain existing warrants to purchase up to an aggregate of 299,997 42.40 after the 1-to-20 reverse stock split 0.72 0.125 0.1 The Private Placement resulted in net proceeds of approximately $ 3.0 0.5 0.2 December 2023 Public Offering and Convertible Note Exchange On December 18, 2023, the Company entered into a securities purchase agreement with certain purchasers pursuant to which it agreed to issue and sell, in a public offering (the “Public Offering”), an aggregate of (i) 520,000 2,813,334 3,333,334 3,333,334 1.50 1.4999 3.9 1.1 0.1 The Public Offering Pre-Funded Warrants are exercisable until exercised in full at an exercise price of $ 0.0001 1.50 1.50 9.99% The measurement of fair value of the Public Offering Warrants was determined utilizing a Black-Scholes model. The relative fair value allocated to the shares of common stock issued in the Public Offering was $ 0.3 1.9 2.8 As part of the Public Offering, the Company entered into a placement agency agreement with Alliance Global Partners (“A.G.P.”), pursuant to which A.G.P. agreed to act as exclusive placement agent for the issuance and sale of the securities in the Public Offering. In exchange for these services, the Company paid A.G.P. an aggregate cash fee of $ 0.4 0.6 In connection with the completion of the Public Offering, the Company was also obligated to issue H.C. Wainwright & Co., LLC. warrants to purchase an aggregate of 150,417 1.875 As discussed in Note 8, the Company issued (i) 54,461 shares of Common Stock, (ii) the Private Pre-Funded Warrants to purchase up to 2,612,205 shares of common stock, (iii) the Series A Private Warrants to purchase up to 2,666,666 shares of common stock and (iv) the Series B Private Warrants to purchase up to 2,666,666 shares of common stock upon the exchange and cancellation of the $ 4,000 outstanding principal amount of the Convertible Note . The Series A Private Warrants and the Series B Private Warrants are each exercisable for one share of common stock at an exercise price of $ 1.50 per share and will expire on the fifth anniversary and the one and one-half year anniversary from the date of issuance, respectively. The Series B Private Warrants will not be exercisable until shareholder approval is obtained. In addition, upon a fundamental transaction that occurs within the control of the Company, the holder of the Series A Private Warrants and Series B Private Warrants shall have the right to receive payment in cash, or under certain circumstances in other consideration, from the Company at the Black Scholes value, as described in such warrants. The Private Pre-Funded Warrants are each exercisable for one share of common stock at an exercise price of $ 0.0001 per share and will expire when exercised in full. The Private Warrants may be exercised on a cashless basis. The Company is prohibited from effecting an exercise of any Private Warrants to the extent that such exercise would result in the number of shares of common stock beneficially owned by such holder and its affiliates exceeding 4.99% (or 9.99% at election of the holder) of the total number of shares of common stock outstanding immediately after giving effect to the exercise. The measurement of fair value of the Private Warrants was determined utilizing a Black-Scholes model. The relative fair value allocated to the shares of common stock issued was less than $ 0.1 1.8 2.2 On February 26, 2024, the Company closed a definitive agreement for the immediate exercise of an outstanding Series B Common Warrant held by an institutional investor from the issuance described above to purchase an aggregate of 2,933,334 In March 2021, we entered into an Equity Distribution Agreement (the “Equity Distribution Agreement”) with Oppenheimer & Co. Inc. (“Oppenheimer”), under which we may offer and sell from time to time common shares having an aggregate offering price of up to $ 25.0 7,942 102 19

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 12 – Income Taxes Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company’s deferred tax assets relate primarily to its net operating loss carryforwards and other balance sheet basis differences. In accordance with ASC 740, “Income Taxes,” the Company recorded a valuation allowance to fully offset the gross deferred tax asset, because it is not more likely than not that the Company will realize future benefits associated with these deferred tax assets at December 31, 2023 and 2022. As of December 31, 2023 and 2022, the Company had deferred tax assets of approximately $ 40,200 37,400 40,200 37,400 2,800 Schedule of Deferred Tax Assets 2023 2022 December 31, 2023 2022 Deferred tax assets: Net operating loss carryforwards – Federal and state $ 17,943 $ 14,614 Net operating loss carryforwards – Israel 18,740 18,813 Share-based compensation 975 1,735 Capitalized research and development 2,184 1,698 Accrued liabilities and reserves 409 681 Total deferred tax assets 40,251 37,541 Deferred tax liabilities: Right of use asset (52 ) (109 ) Other (39 ) (34 ) Total deferred tax liabilities (91 ) (143 ) Net deferred tax assets before valuation allowance 40,160 37,398 Valuation allowance (40,160 ) (37,398 ) Net deferred tax assets after valuation allowance $ - $ - A reconciliation of the federal statutory tax rate and the effective tax rates for the years ended December 31, 2023 and 2022 is as follows: Schedule of Effective Income Tax Rate Reconciliation 2023 2022 For the Year Ended December 31, 2023 2022 U.S. federal statutory tax rate 21.0 % 21.0 % State income taxes, net of federal benefit 0.7 6.6 U.S. vs. foreign tax rate differential 0.8 0.8 Non-deductible expenses (5.8 ) (2.7 ) Tax credits 1.9 - Deferred tax asset adjustments (8.0 ) (10.7 ) Change in valuation allowance (10.6 ) (15.0 ) Effective tax rate - % - % The Company had approximately $ 151,400 134,100 The Tax Cuts and Jobs Act of 2017 (TCJA) has modified the IRC 174 expenses related to research and development for the tax years beginning after December 31, 2021. Under the TCJA, the Company must now capitalize the expenditures related to research and development activities and amortize over five years for U.S. activities and 15 years for non-U.S. activities using a mid-year convention. Since this has been the Company’s policy since 2019, the current year net capitalization of research and development costs in accordance with IRC 174 was $ 1.8 10.6 During the year ended December 31, 2021, the Company incurred an ownership change under Internal Revenue Code Section 382, resulting in an annual NOL utilization limitation of approximately $ 3,700 A reconciliation of the Company’s NOLs for the years ended December 31, 2023 and 2022 is as follows: Schedule of Reconciliation of NOL 2023 2022 December 31, 2023 2022 U.S. Federal NOL’s $ 35,676 $ 26,875 U.S. State NOL’s 34,266 25,464 Israel NOL’s 81,480 81,794 Total NOL’s $ 151,422 $ 134,133 The Company’s Federal and state NOLs of $ 3,300 and $ 34,266 , respectively, begin to expire after 2036 through 2042 . The Company’s Federal NOL of $ 32,376 , generated since 2018, and the Israel NOL of $ 81,480 do not expire. A check the box election for Israel was made and accepted by the IRS as of January 1, 2019. As such, approximately $ 37,600 of Israeli NOLs are available for use in the U.S and have an indefinite life. The Company follows guidance on accounting for uncertainty in income taxes which prescribes a minimum threshold a tax position is required to meet before being recognized in the financial statements. The Company does not have any liabilities as of December 31, 2023 and 2022 to account for potential income tax exposure. The Company is obligated to file income tax returns in the U.S. federal jurisdiction, several U.S. States and Israel. Since the Company had losses in the past, all prior years that generated net operating loss carry-forwards are open and subject to audit examination in relation to the net operating loss generated from those years.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 13 – Subsequent Events On February 26, 2024, the Company closed a definitive agreement for the immediate exercise of an outstanding Series B Common Warrant held by an institutional investor to purchase an aggregate of 2,933,334 2.7 As part of this transaction, the investor agreed to exercise the existing Series B common stock purchase warrant, which was originally issued in December 2023 and had an exercise price of $ 1.50 0.925 2,200,000 2,200,001 4,400,001 0.74 2,200,000 2,200,001 In connection with the transaction, the Company also agreed to amend, effective upon the closing of this transaction, the terms of 2,933,334 Series A Common Warrants issued in December 2023 held by the same institutional investor to reduce the existing exercise price thereof from $1.50 to $0.74 per share and warrants to purchase up to 276,134 shares of Common Stock issued in May 2023 held by the institutional investor to reduce the existing exercise price thereof from $10.80 to $0.74

Significant Accounting Polici_2

Significant Accounting Policies and Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of presentation and use of estimates	Basis of presentation and use of estimates The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and include the accounts of the Company and its wholly owned subsidiaries, Motus Ltd., an Israel corporation, which has operations in Tirat Carmel, Israel, and Motus Inc., a Delaware corporation, which has operations in the U.S. All inter-company accounts and transactions have been eliminated in consolidation. Any reference in these notes to applicable guidance is meant to refer to the authoritative GAAP as found in the Accounting Standards Codification, or ASC, and Accounting Standards Updates, or ASUs, of the Financial Accounting Standards Board (“FASB”). The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Reverse Stock Split	Reverse Stock Split On November 2, 2023, the Company effected a reverse stock split of its issued and outstanding common stock, par value $0.0001 per share, at a ratio of 1-for-15. Accordingly, all share , share-related information
Functional currency and foreign currency translation	Functional currency and foreign currency translation The functional currency of the Company, inclusive of foreign subsidiaries, is the U.S dollar (“dollar”) since the dollar is the currency of the primary economic environment in which the Company has operated and expects to continue to operate in the foreseeable future. Transactions and balances denominated in dollars are presented at their original amounts. Transactions and balances denominated in foreign currencies 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 consolidated statement of comprehensive loss as foreign currency (loss) gain, as appropriate.
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid investment securities with an original maturity of three months or less to be cash equivalents. Due to the short-term maturity of such investments, the carrying amounts are a reasonable estimate of fair value. Cash and cash equivalents include cash on-hand and highly-rated U.S. government backed money market fund investments.
Concentrations of Credit Risk and Off-balance Sheet Risk	Concentrations of Credit Risk and Off-balance Sheet Risk Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and cash equivalents. The Company has not experienced any credit losses in such accounts and does not believe it is exposed to any significant credit risk on these funds. The Company has no financial instruments with off-balance sheet risk of loss.
Revenue recognition	Revenue recognition Sales contracts executed for the Pure-Vu EVS System are accounted for in accordance with ASC Topic 606 - Revenue from Contracts with Customers (“ASC 606”) to depict the transfer of control to the Company’s customers in an amount reflecting the consideration to which the Company expects to be entitled to. The Pure-Vu EVS System consists of a Workstation (a “Workstation”) and single use disposable sleeve (a “Disposable”). ASC 606 applies to all contracts with customers, except for contracts that are within the scope of other standards, such as leases and collaboration arrangements. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract and (5) recognize revenue when a performance obligation is satisfied. Commercial placements of the EVS system include the workstation, sale of the disposables, and a service plan. The Workstation is operational without any significant customization and modification and the Disposables are specialized consumables that are readily available for purchase from the Company. Therefore, revenue from the sale of a Workstation is recognized after the customer commits to purchase the Workstation and the Workstation is delivered, which is when title is transferred. Disposables are identified as a separate performance obligation, and therefore, revenue from the sale of Disposables is recognized when the Disposables are delivered to the customer and title is transferred. A free one-year service plan is included with the purchase of any Workstation. An extended service plan with varying support and maintenance of the Workstation is offered for sale after the free one-year service plan period. In the case of the free one-year service plan, a portion of the Workstation sales price is deferred and recognized ratably over the one-year service plan term based upon the relative standalone value. The standalone selling price of the Workstation is set at the beginning of the contract based on observable prices from standalone sales of the Workstation, however, at times, the Company has offered discounts from that price to certain customers. The standalone sales price of the one year service plan is based on the expected costs of replacement parts and direct costs to perform the service plus a standard margin, as set by the Company. The standard margin assumed is consistent with the margin expected in pricing the extended service plan. Revenue for the extended service plans is recognized ratably over the term of the service plan contract period. At times, the Company may include a limited time free trial to potential customers to evaluate the Workstation for a period of up to 6 months and in certain instances extend the period to an aggregate of up to 11 months. The Company considers the 6-11 month usage period as a non-contiguous limited trial period because the total length of the free trial is still less than one year. In scenarios where the Company continues to provide the Workstation to a customer for a usage period of greater than one year, the arrangement falls outside of the scope of ASC 606, as described below. Management does not collect any upfront payments or deposits prior to commencing a free trial period. No revenue is recognized for the Workstation during the duration of a free trial, however, any Disposables purchased by the evaluator are recognized when delivered, as described above. For contracts outside the scope of ASC 606, the Company determines income for proposed supply arrangements under 1) ASC 842 – Leases (“ASC 842”) as it pertains to an embedded lease of the Workstation within a proposed supply arrangement and 2) ASC 606 for the sale of the sleeves within the proposed supply arrangement. The Company allocates the transaction price to the performance obligations within the proposed supply arrangements using the total estimated purchases method for both (i) arrangements that contain minimum purchase commitments and (ii) those arrangements that do not contain a minimum purchase commitment, but instead offer a volume discount for purchases that exceed a specified tier. During the year ended December 31, 2023, the Company recognized revenue of $ 319 295 24 592 540 52 During the year ended December 31, 2023, the Company recognized revenue at a point in time of $ 281 38 529 63 67 39
Contract Costs	Contract Costs Incremental commissions, if applicable, above a base commission level, are paid to sales representatives upon certain eligible sales, which are paid upon execution of the sales agreement. The guidance within ASC 606 provides a practical expedient if the amortization period of the assets that the entity otherwise would have recognized is one year or less. The Company chose to apply the available practical expedient as the commission paid on eligible sales orders relates to the period in which the sales order was fulfilled. For the years ending December 31, 2023 and 2022, incremental commissions paid on eligible sales orders were $ 0 96
Accounts receivable and allowance for doubtful accounts	Accounts receivable and allowance for doubtful accounts Accounts receivable are recorded and carried at the original invoiced amount less an allowance for any potential uncollectible amounts. The Company makes estimates for the allowance for doubtful accounts based upon its assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of our customers, current economic conditions, and other factors that may affect customers’ ability to pay. As of both December 31, 2023 and 2022, the allowance for doubtful accounts was $ 0
Inventory	Inventory Inventory is stated at lower of cost and net realizable value using the weighted average cost method and is evaluated at least annually for impairment. The Company records an inventory reserve for losses associated with dated, expired, excess and obsolete items. Reserves and write-downs of inventory is based on management’s current knowledge with respect to inventory levels, planned production, and extension capabilities of materials on hand. A significant change in the timing or level of demand for the Company’s products compared to forecasted amounts may result in recording additional charges for excess and obsolete inventory in the future. The Company records charges for excess and obsolete inventory within cost of revenues. Inventories that exceed estimated realization for the next twelve months from balance sheet date based on future sales forecasts are classified as long-term assets.
Leases	Leases The Company accounts for its leases in accordance with ASC 842, Leases, or ASC 842. At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present in the arrangement. Leases with a term greater than one year are recognized on the balance sheet as right-of-use assets and short-term and long-term lease liabilities, as applicable. The Company does not have financing leases. Operating lease liabilities and their corresponding right-of-use assets are initially recorded based on the present value of lease payments over the expected remaining lease term. Certain adjustments to the right-of-use asset may be required for items such as incentives received. The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rate to discount lease payments, which reflects the fixed rate at which the Company could borrow on a collateralized basis the amount of the lease payments in the same currency, for a similar term, in a similar economic environment. Prospectively, the Company will adjust the right-of-use assets for straight-line rent expense or any incentives received and remeasure the lease liability at the net present value using the same incremental borrowing rate that was in effect as of the lease commencement or transition date. The Company has elected not to recognize leases with an original term of one year or less on the balance sheet. The Company typically only includes an initial lease term in its assessment of a lease arrangement. Options to renew a lease are not included in the Company’s assessment unless there is reasonable certainty of renewal.
Fixed assets, net	Fixed assets, net Fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated based on the straight-line method, at annual rates reflecting the estimated useful lives of the related assets, as follows: Schedule of Fixed Assets are Stated at Cost Less Accumulated Depreciation Office equipment 5 15 Computers and software 3 5 Machinery 5 10 Lab and medical equipment 3 7 Leasehold improvements Shorter of lease term or useful life
Share-based compensation	Share-based compensation Employee and Non-Employee Share-Based Compensation The Company applies ASC 718-10, “Share-Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock options under the Company’s stock plans and equity awards issued to non-employees based on estimated fair values. The accounting for awards issued to non-employees is similar to the accounting for employee awards, except that: ● the Company may elect on an award-by-award basis to use the contractual term as the expected term assumption in the option pricing model, and ● the cost of the grant is recognized in the same period(s) and in the same manner as if the grantor had paid cash. ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s consolidated statements of comprehensive loss. The Company recognizes share-based award forfeitures as they occur. The Company estimates the fair value of granted option equity awards using a Black-Scholes options pricing model. The option-pricing model requires a number of assumptions, of which the most significant are share price, expected volatility and the expected option term (the time from the grant date until the options are exercised or expire). Expected volatility is estimated based on volatility of similar companies in the technology sector. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The expected option term is calculated for options granted to employees and directors using the “simplified” method. Grants to non-employees are based on the contractual term. Changes in the determination of each of the inputs can affect the fair value of the options granted and the results of operations of the Company. Restricted Stock Units The Company issues restricted stock units under its 2016 Equity Incentive Plan. The fair value of the restricted stock units is based on the closing stock price on the date of grant and is expensed as operating expense over the period during which the units vest. Each restricted stock unit entitles the grantee to one share of common stock to be received upon vesting up to four years after the grant date. Recipients of restricted stock units have no voting rights until the vesting of the award.
Basic and diluted net loss per share	Basic and diluted net loss per share Basic net loss per share is calculated by dividing the net loss attributable to common shareholders by the weighted average number of common shares outstanding during the applicable period. Diluted net loss per share is calculated by dividing the net loss attributable to common shareholders by the weighted average number of common shares outstanding for the applicable period, including any potentially dilutive securities such as stock options, unvested restricted stock, warrants, and other convertible instruments unless the result of inclusion would be antidilutive. The dilutive effect of restricted stock units subject to vesting and other share-based payment awards is calculated using the “treasury stock method,” which assumes that the “proceeds” from the exercise of these instruments are used to purchase common shares at the average market price for the period. The dilutive effect of convertible securities is calculated using the “if-converted method.” Under the if-converted method, securities are assumed to be converted at the beginning of the period, and the resulting common shares are included in the denominator of the diluted calculation for the entire period being presented. Given the nominal exercise price of the Company’s issuance of Pre-Funded Warrants, such Pre-Funded Warrants are included in in the calculation of basic and diluted net loss per share as the exercise price per warrant is deemed nonsubstantive when compared to the fair value of the underlying common shares. The 5,143,205 The following outstanding stock-based awards and warrants, were excluded from the calculation of diluted net loss per share for the periods indicated because including them would have had an anti-dilutive effect due to net loss for the periods: Schedule of Anti-dilutive Effect 2023 2022 Year Ended 2023 2022 Outstanding options 60,170 26,567 Unvested restricted stock units 432 1,346 Warrants 12,312,107 26,088 Total 12,312,107 26,088
Research and development expenses	Research and development expenses Research and development expenses are charged to the consolidated statement of comprehensive loss as incurred.
Patent costs	Patent costs Costs incurred in connection with acquiring patent rights and the protection of proprietary technologies are expensed as incurred.
Debt issuance costs	Debt issuance costs Debt issuance costs represent the costs associated with the issuance of a debt instrument and are amortized using the effective interest method over the life of the related debt instrument. The Company records debt issuance costs as a debt discount and is a reduction of the carrying amount of the debt liability.
Liabilities due to termination of employment agreements	Liabilities due to termination of employment agreements Under Israeli employment laws, employees of Motus Ltd. are included under Article 14 of the Severance Compensation Act, 1963 (“Article 14”) for a portion of their salaries. According to Article 14, these employees are entitled to monthly deposits made by Motus Ltd. on their behalf with insurance companies. Payments in accordance with Article 14 release Motus Ltd. from any future severance payments (under the Israeli Severance Compensation Act, 1963) with respect of those employees. The aforementioned deposits are not recorded as an asset in the Company’s balance sheet, and there is no liability recorded as the Company does not have a future obligation to make any additional payments.
Income taxes	Income taxes The Company provides for income taxes using the asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2023 and 2022, the Company had a full valuation allowance against deferred tax assets. The Company is subject to the provisions of ASC 740-10-25, Income Taxes (ASC 740). ASC 740 prescribes a more likely-than-not threshold for the financial statement recognition of uncertain tax positions. ASC 740 clarifies the accounting for income taxes by prescribing a minimum recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. On a quarterly basis, the Company undergoes a process to evaluate whether income tax accruals are in accordance with ASC 740 guidance on uncertain tax positions. There are currently no open Federal or State audits. The Company has not recorded any liability for uncertain tax positions at December 31, 2023 or December 31, 2022. If such matters were to arise, the Company would recognize interest and penalties related to income tax matters in income tax expense. For the years ended December 31, 2023 and 2022, the Company recorded zero
Fair value of financial instruments	Fair value of financial instruments The Company accounts for financial instruments in accordance with ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”). ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under ASC 820 are described below: Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 – Quoted prices in non-active markets or in active markets for similar assets or liabilities, observable inputs other than quoted prices, and inputs that are not directly observable but are corroborated by observable market data; Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. There were no changes in the fair value hierarchy leveling during the years ended December 31, 2023 and 2022. Complex Financial Instruments The Company reviews the terms of debt instruments, equity instruments, and other financing arrangements to determine whether there are embedded derivative features, including embedded conversion options that are required to be bifurcated and accounted for separately as a derivative financial instrument. Additionally, in connection with the issuance of financing instruments, the Company may issue freestanding options and warrants, including options or warrants to non-employees in exchange for consulting or other services performed. The Company accounts for its common stock warrants in accordance with Accounting Standards Codification (“ASC”) 815, Derivatives and Hedging (“ASC 815”). Based upon the provisions of ASC 815, the Company accounts for common stock warrants as liabilities if the warrant requires net cash settlement or gives the holder the option of net cash settlement, or it fails the equity classification criteria. The Company accounts for common stock warrants as equity if the contract requires physical settlement or net physical settlement or if the Company has the option of physical settlement or net physical settlement and the warrants meet the requirements to be classified as equity. Common stock warrants classified as liabilities are initially recorded at fair value on the grant date and remeasured at fair value each balance sheet date with the offset adjustments recorded in change in fair value of warrant liability within the consolidated statements of operations. Common stock warrants classified as equity are initially measured at fair value on the grant date and are not subsequently remeasured.
New Accounting Pronouncements- Recently Adopted	New Accounting Pronouncements- Recently Adopted In September 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses” to improve information on credit losses for financial assets and net investment in leases that are not accounted for at fair value through net income. ASU 2016-13 replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses. In April 2019 and May 2019, the FASB issued ASU No. 2019-04, “Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments” and ASU No. 2019-05, “Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief” which provided additional implementation guidance on the previously issued ASU. In November 2019, the FASB issued ASU 2019-10, “Financial Instruments - Credit Loss (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842),” which defers the effective date for public filers that are considered smaller reporting companies as defined by the Securities and Exchange Commission to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted this ASU on January 1, 2023. The adoption of this ASU did not result in a material impact to the consolidated financial statements and disclosures. In August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This guidance simplifies the accounting for convertible instruments primarily by eliminating the existing cash conversion and beneficial conversion models within Subtopic 470-20, which will result in fewer embedded conversion options being accounted for separately from the debt host. The guidance also amends and simplifies the calculation of earnings per share relating to convertible instruments. This guidance is effective for annual periods beginning after December 15, 2021, including interim periods within that reporting period, excluding smaller reporting companies. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within that reporting period, using either a full or modified retrospective approach. The Company adopted this ASU in Q4 2023. The adoption of this ASU did not result in a material impact to the consolidated financial statements and disclosures.
Accounting Pronouncements- Not Yet Adopted	Accounting Pronouncements- Not Yet Adopted In March 2020, the FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting

Significant Accounting Polici_3

Significant Accounting Policies and Basis of Presentation (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Fixed Assets are Stated at Cost Less Accumulated Depreciation	Fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated based on the straight-line method, at annual rates reflecting the estimated useful lives of the related assets, as follows: Schedule of Fixed Assets are Stated at Cost Less Accumulated Depreciation Office equipment 5 15 Computers and software 3 5 Machinery 5 10 Lab and medical equipment 3 7 Leasehold improvements Shorter of lease term or useful life
Schedule of Anti-dilutive Effect	The following outstanding stock-based awards and warrants, were excluded from the calculation of diluted net loss per share for the periods indicated because including them would have had an anti-dilutive effect due to net loss for the periods: Schedule of Anti-dilutive Effect 2023 2022 Year Ended 2023 2022 Outstanding options 60,170 26,567 Unvested restricted stock units 432 1,346 Warrants 12,312,107 26,088 Total 12,312,107 26,088

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Financial Assets and Liabilities	Liabilities measured and recorded at fair value on a recurring basis consisted of the following at December 31, 2023 and December 31, 2022: Schedule of Fair Value of Financial Assets and Liabilities December 31, 2023 Level 1 Level 2 Level 3 Fair Value Liabilities Contingent royalty obligation $ - $ - $ - $ - December 31, 2022 Level 1 Level 2 Level 3 Fair Value Liabilities Contingent royalty obligation $ - $ - $ 1,212 $ 1,212

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory at December 31, 2023 and 2022 consisted of the following: Schedule of Inventory 2023 2022 December 31, 2023 2022 Raw materials $ 487 $ 697 Work-in-process 196 155 Finished goods 541 548 Inventory reserve (728 ) (401 ) Inventory, net $ 496 $ 999 Inventory, current $ 245 $ 488 Inventory, non-current $ 251 $ 511

Fixed assets, net (Tables)

Fixed assets, net (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets Net	Fixed assets, net, consists of the following: Schedule of Fixed Assets Net 2023 2022 December 31, 2023 2022 Office equipment $ 171 $ 171 Computers and software 321 321 Machinery 1,155 1,049 Lab and medical equipment 1,489 1,477 Leasehold improvements 200 200 Total 3,336 3,218 Less accumulated depreciation and amortization (2,344 ) (1,893 ) Fixed assets, net $ 992 $ 1,325

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases
Schedule of Lease Cost and Supplemental Balance Sheet Information	The components of lease cost and supplemental balance sheet information for the Company’s lease portfolio were as follows: Schedule of Lease Cost and Supplemental Balance Sheet Information 2023 2022 Year Ended December 31, 2023 2022 Lease Cost Operating lease (income) cost, net of related party license fee $ (29 ) $ 92 Variable lease cost 178 120 Short-term lease cost 161 - Total lease cost $ 310 $ 212 As of December 31, 2023 2022 Assets Operating lease, right-of-use asset $ 210 $ 428 Liabilities Current Operating lease liabilities $ 169 $ 245 Non-current Operating lease liabilities, net of current portion 27 178 Total lease liabilities $ 196 $ 423 Other information: Weighted average remaining lease term - operating leases 1.18 1.79 Weighted-average discount rate - operating leases 7.30 % 7.36 %
Schedule of Future Minimum Lease Payments for Operating Leases	Future minimum lease payments under non-cancellable operating leases as of December 31, 2023 were as follows: Schedule of Future Minimum Lease Payments for Operating Leases Year Ended December 31, Amount 2024 $ 175 2025 23 2026 5 Total future minimum lease payments 203 Imputed interest (7 ) Total liability $ 196
Schedule of Measurement of Lease Liability	The following table summarizes the cash paid for amounts included in the measurement of lease liabilities for the years ended December 31, 2023 and 2022: Schedule of Measurement of Lease Liability 2023 2022 Years Ended December 31, 2023 2022 Cash paid for amounts included in measurement of lease liabilities: $ (256 ) $ (342 )

Convertible Note and Long-Ter_2

Convertible Note and Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Interest Expense for Loan	For the years ended December 31, 2023 and 2022, interest expense for the Loan was as follows: Schedule of Interest Expense for Loan 2023 2022 Year Ended December 31, 2023 2022 Contractual interest expense $ 695 $ 1,001 Amortization of debt issuance costs 252 330 Total interest expense $ 947 $ 1,331
Schedule of Future Principal Payments of Convertible Note	Future principal payments under the Long-term Debt as of December 31, 2023 are as follows: Schedule of Future Principal Payments of Convertible Note Years Ending December 31, Amount 2024 $ 1,141 2025 1,177 Total future principal payments 2,318 End of loan payments 78 Less unamortized debt issuance costs of current portion of long-term debt (16 ) Less unamortized debt issuance costs of non-current portion long-term debt (108 ) Total balance $ 2,272

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Extinguishment of Royalty Obligation	Schedule of Extinguishment of Royalty Obligation Extinguishment of Royalty Obligation Balance at December 31, 2022 $ 1,212 Change in estimated fair value of royalty obligation (103 ) Balance at September 12, 2023 1,109 Contingent royalty obligation 1,109 Less fair value of common stock exchanged for extinguishment of royalty obligation 711 Gain on extinguishment – recorded within additional paid-in-capital $ 398

Share-based Compensation and _2

Share-based Compensation and Common Stock Issuance (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Stock-based Compensation	The following table sets forth total non-cash share-based compensation for the issuance of common stock, options to purchase common stock, warrants to purchase common stock, and restricted stock unit awards by operating statement classification for the years ended December 31, 2023 and 2022: Schedule of Stock-based Compensation 2023 2022 Year ended December 31, 2023 2022 Research and development $ 140 $ 388 Sales and marketing 15 238 General and administrative 316 1,183 Total $ 471 $ 1,809
Schedule of Stock option and Warrants	A summary of the Company’s stock option and warrant activity is as follows: Schedule of Stock option and Warrants Options Warrants Shares Underlying Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Average Intrinsic Value Shares Underlying Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Average Intrinsic Value Outstanding at December 31, 2021 20,421 $ 812.48 7.45 $ - 27,870 $ 817.77 3.40 $ - Granted 6,839 $ 130.97 400 $ 150.00 Expired (437 ) $ 963.98 (1,782 ) $ 1,394.9 Cancelled - $ - (400 ) $ 849.00 Forfeited (256 ) $ 172.35 - $ - Outstanding at December 31, 2022 26,567 $ 640.72 7.21 $ - 26,088 $ 759.26 2.66 $ - Granted 45,712 $ 8.99 17,956,613 $ 1.18 Exercised - $ - (523,469) $ 0.0001 Expired (8,729 ) $ 738.53 (3,920 ) $ 1,589.80 Cancelled - $ - - $ - Forfeited (3,380 ) $ 202.03 - $ - Outstanding at December 31, 2023 60,170 $ 171.23 8.44 $ - 17,455,312 $ 1.99 4.43 $ - Exercisable at December 31, 2023 17,202 $ 566.11 17,455,312 $ 1.99
Schedule of Option Pricing Model Using Weighted Average Assumptions	The options granted during the years ended December 31, 2023 and 2022 were valued using the Black-Scholes option pricing model using the following weighted average assumptions: Schedule of Option Pricing Model Using Weighted Average Assumptions For the year ended December 31, 2023 2022 Expected term, in years 5.34 5.8 Expected volatility 80.66 % 99.21 % Risk-free interest rate 2.93 % 2.10 % Dividend yield - -
Schedule of Warrant Pricing Model Using Weighted Average Assumptions	The warrants granted during the years ended December 31, 2023 and 2022 were valued using the Black-Scholes option pricing model using the following weighted average assumptions: Schedule of Warrant Pricing Model Using Weighted Average Assumptions For the year ended December 31, 2023 2022 Expected term, in years 2.33 - Expected volatility 75 % - % Risk-free interest rate 3.0 % - % Dividend yield - -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets	Schedule of Deferred Tax Assets 2023 2022 December 31, 2023 2022 Deferred tax assets: Net operating loss carryforwards – Federal and state $ 17,943 $ 14,614 Net operating loss carryforwards – Israel 18,740 18,813 Share-based compensation 975 1,735 Capitalized research and development 2,184 1,698 Accrued liabilities and reserves 409 681 Total deferred tax assets 40,251 37,541 Deferred tax liabilities: Right of use asset (52 ) (109 ) Other (39 ) (34 ) Total deferred tax liabilities (91 ) (143 ) Net deferred tax assets before valuation allowance 40,160 37,398 Valuation allowance (40,160 ) (37,398 ) Net deferred tax assets after valuation allowance $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the federal statutory tax rate and the effective tax rates for the years ended December 31, 2023 and 2022 is as follows: Schedule of Effective Income Tax Rate Reconciliation 2023 2022 For the Year Ended December 31, 2023 2022 U.S. federal statutory tax rate 21.0 % 21.0 % State income taxes, net of federal benefit 0.7 6.6 U.S. vs. foreign tax rate differential 0.8 0.8 Non-deductible expenses (5.8 ) (2.7 ) Tax credits 1.9 - Deferred tax asset adjustments (8.0 ) (10.7 ) Change in valuation allowance (10.6 ) (15.0 ) Effective tax rate - % - %
Schedule of Reconciliation of NOL	A reconciliation of the Company’s NOLs for the years ended December 31, 2023 and 2022 is as follows: Schedule of Reconciliation of NOL 2023 2022 December 31, 2023 2022 U.S. Federal NOL’s $ 35,676 $ 26,875 U.S. State NOL’s 34,266 25,464 Israel NOL’s 81,480 81,794 Total NOL’s $ 151,422 $ 134,133

Going Concern Uncertainty (Deta

Going Concern Uncertainty (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Going Concern Uncertainty
Net loss	$ 12,867	$ 18,597
Cash and cash equivalents	4,958	14,042
Accumulated deficit	$ 154,218	$ 141,351

Schedule of Fixed Assets are St

Schedule of Fixed Assets are Stated at Cost Less Accumulated Depreciation (Details)	Dec. 31, 2023
Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	5 years
Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	15 years
Computers and Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	3 years
Computers and Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	5 years
Machinery [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	5 years
Machinery [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	10 years
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	3 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Shorter of Lease Term or Asset Utility [Member]

Schedule of Anti-dilutive Effec

Schedule of Anti-dilutive Effect (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	60,170	26,567
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	432	1,346
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	12,312,107	26,088

Significant Accounting Polici_4

Significant Accounting Policies and Basis of Presentation (Details Narrative) - USD ($)		12 Months Ended
	Nov. 02, 2023	Dec. 31, 2023	Dec. 31, 2022	May 17, 2023
Disaggregation of Revenue [Line Items]
Reverse stock split	On November 2, 2023, the Company effected a reverse stock split of its issued and outstanding common stock, par value $0.0001 per share, at a ratio of 1-for-15.
Revenue recognized		$ 319,000	$ 592,000
Revenue recognized in accordance with ASC 606		295,000	540,000
Revenue recognized in accordance with ASC 842		24,000	52,000
Deferred revenue		67,000	39,000
Commissions paid		0	96,000
Allowance for doubtful accounts		$ 0	$ 0
Common stock, shares issued		1,547,042	310,494	35,000
Income tax expense		$ 0	$ 0
Prefunded Warrant [Member]
Disaggregation of Revenue [Line Items]
Common stock, shares issued		5,143,205
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized		$ 281,000	529,000
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized		$ 38,000	$ 63,000

Schedule of Fair Value of Finan

Schedule of Fair Value of Financial Assets and Liabilities (Details) - Contingent Royalty Obligation [Member] - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent royalty obligation		$ 1,212
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent royalty obligation
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent royalty obligation
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent royalty obligation		$ 1,212

Fair Value Measurements (Detail

Fair Value Measurements (Details Narrative)	8 Months Ended	12 Months Ended
	Sep. 12, 2023	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Rate of royalty payment	3%	3%
Measurement Input, Discount Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Discount rate	28.50%	23%

Schedule of Inventory (Details)

Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 487	$ 697
Work-in-process	196	155
Finished goods	541	548
Inventory reserve	(728)	(401)
Inventory, net	496	999
Inventory, current	245	488
Inventory, non-current	$ 251	$ 511

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory impairment	$ 488	$ 598

Schedule of Fixed Assets Net (D

Schedule of Fixed Assets Net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total	$ 3,336	$ 3,218
Less accumulated depreciation and amortization	(2,344)	(1,893)
Fixed assets, net	992	1,325
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	171	171
Computers and Software [Member]
Property, Plant and Equipment [Line Items]
Total	321	321
Machinery [Member]
Property, Plant and Equipment [Line Items]
Total	1,155	1,049
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	1,489	1,477
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total	$ 200	$ 200

Fixed assets, net (Details Narr

Fixed assets, net (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 451	$ 510
Impairment of fixed assets	$ 0	$ 46

Schedule of Lease Cost and Supp

Schedule of Lease Cost and Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating lease (income) cost, net of related party license fee	$ (29)	$ 92
Variable lease cost	178	120
Short-term lease cost	161
Total lease cost	310	212
Operating lease, right-of-use- asset	210	428
Operating lease liabilities, current	169	245
Operating lease liabilities, net of current portion	27	178
Total lease liabilities	$ 196	$ 423
Weighted average remaining lease term - operating leases	1 year 2 months 4 days	1 year 9 months 14 days
Weighted-average discount rate - operating leases	7.30%	7.36%

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments for Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases
2024	$ 175
2025	23
2026	5
Total future minimum lease payments	203
Imputed interest	(7)
Total liability	$ 196	$ 423

Schedule of Measurement of Leas

Schedule of Measurement of Lease Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases
Cash paid for amounts included in measurement of lease liabilities:	$ (256)	$ (342)

Leases (Details Narrative)

Leases (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Description of lease term option to extend	Certain operating leases include escalation clauses and some of which may include options to extend the leases for up to 3 years
Operating lease, expense	$ 310	$ 212
License fees	$ 270	$ 242
Office [Member] | Fort Lauderdale [Member]
Property, Plant and Equipment [Line Items]
Operating lease, description	The term expires November 2024. The annual base rent is subject to annual increases of 2.75%.
Office [Member] | ISRAEL
Property, Plant and Equipment [Line Items]
Operating lease, description	The term expired on December 31, 2023.
Operating lease expiration date	Dec. 31, 2023

Schedule of Interest Expense fo

Schedule of Interest Expense for Loan (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Contractual interest expense			$ 695,000	$ 1,001,000
Amortization of debt issuance costs			252,000	330,000
Total interest expense	$ 211	$ 128	$ 947,000	$ 1,331,000

Schedule of Future Principal Pa

Schedule of Future Principal Payments of Convertible Note (Details) - Convertible Note [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Short-Term Debt [Line Items]
2024	$ 1,141
2025	1,177
Total future principal payments	2,318
End of loan payments	78
Less unamortized debt issuance costs of current portion of long-term debt	(16)
Less unamortized debt issuance costs of non-current portion long-term debt	(108)
Total balance	$ 2,272

Convertible Note and Long-Ter_3

Convertible Note and Long-Term Debt (Details Narrative) - USD ($)					3 Months Ended		8 Months Ended	12 Months Ended
	Dec. 21, 2023	Dec. 21, 2023	Nov. 28, 2023	Jul. 16, 2021	Dec. 31, 2023	Dec. 31, 2022	Sep. 12, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Warrant issued to purchase common shares					4,400,001			4,400,001
Loss on debt extinguishment							$ 398,000	$ (284,000)
Interest Expense					$ 211	$ 128		$ 947,000	$ 1,331,000
Convertible Note [Member] | IPO [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 4,000,000	$ 4,000,000
Sale of Stock, Description of Transaction		(i) 54,461 shares of common stock (the “Private Shares”), (ii) pre-funded warrants (the “Private Pre-Funded Warrants”) exercisable for an aggregate of up to 2,612,205 shares of common stock, (iii) Series A common warrants (the “Series A Private Warrants”) exercisable for an aggregate of up to 2,666,666 shares of common stock and (iv) Series B common warrants (the “Series B Private Warrants,” together with the Series A Private Warrants and Private Pre-Funded Warrants, the “Private Warrants”) exercisable for an aggregate of up to 2,666,666 shares of Common Stock (the shares issuable upon exercise of the Private Warrants, the “Private Warrant Shares”)
Tranche C [Member]
Debt Instrument [Line Items]
Debt instrument, periodic payment, principal										$ 3,000,000
Kreos Loan Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, periodic payment, principal				$ 12,000,000
Debt Instrument, Interest Rate During Period								7.75%
Debt Instrument, Convertible, Conversion Price					$ 420			$ 420
Prinicipal of loan payment percentage					1.75%			1.75%
Prinicipal of loan payment percentage								$ 274,000
Warrant issued to purchase common shares				9,547
Exercise price				$ 20.948
Outstanding obligations under long-term debt			$ 750,000
Gross proceeds			5,000,000
[custom:CapitalizedFeesPaid]			300,000
Debt Instrument, Face Amount	1,551,000	$ 1,551,000	776,000
Loss on debt extinguishment	181,000		22,000
Debt Instrument, Unamortized Discount	1,500,000	1,500,000	750,000
Fair value of debt	4,000,000	$ 4,000,000
Kreos Loan Agreement [Member] | Lender [Member]
Debt Instrument [Line Items]
Loss on debt extinguishment	81,000
Kreos Loan Agreement [Member] | Convertible Note [Member]
Debt Instrument [Line Items]
Debt instrument, periodic payment, principal			4,000,000
Repayments of Convertible Debt	51,000		26,000
Net cash payment	$ 1,500,000
Kreos Loan Agreement [Member] | Convertible Note [Member] | Lender [Member]
Debt Instrument [Line Items]
Net cash payment			750,000
Kreos Loan Agreement [Member] | Convertible Note Securities Exchange [Member]
Debt Instrument [Line Items]
Outstanding obligations under long-term debt			$ 1,500,000
Kreos Loan Agreement [Member] | Tranche A [Member]
Debt Instrument [Line Items]
Debt instrument, periodic payment, principal				$ 4,000,000
Kreos Loan Agreement [Member] | Tranche B [Member]
Debt Instrument [Line Items]
Debt instrument, periodic payment, principal				5,000,000
Kreos Loan Agreement [Member] | Tranche C [Member]
Debt Instrument [Line Items]
Debt instrument, periodic payment, principal				$ 3,000,000

Schedule of Extinguishment of R

Schedule of Extinguishment of Royalty Obligation (Details) - USD ($) $ in Thousands	8 Months Ended	12 Months Ended
	Sep. 12, 2023	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Balance at December 31, 2022	$ 1,212	$ 1,212
Change in estimated fair value of royalty obligation	(103)	(103)	$ (548)
Contingent royalty obligation	1,109		1,212
Less fair value of common stock exchanged for extinguishment of royalty obligation	711
Loss on extinguishment of debt	$ 398	$ (284)

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended		60 Months Ended
	Sep. 12, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2016
Royalty received				$ 1,332
LIBOR interest rate		$ 1,439	$ 1,426
Royalties percentage		4%
Preferred stock, par value		$ 0.0001	$ 0.0001
Exchange of shares	88,221
Exchange of shares, cancelled	8,821	0	26
Common Stock [Member]
Number of shares issued to settle all outstanding royalty payment obligations	97,042	7,942	146,338
Series A Convertible Preferred Stock [Member]
Preferred stock, par value		$ 0.0001
Israeli National Authority For Technical Innovation [Member]
Royalty received		$ 0	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 31, 2020
License fee	$ 270	$ 242
Orchestra Bio Med Inc [Member]
Settlement exchange of shares	46,768
Minimum [Member]
License fee	$ 212
Maximum [Member]
License fee	$ 270
Shared Space Agreements [Member] | Orchestra Bio Med Inc [Member]
Ownership percentage			5%

Schedule of Stock-based Compens

Schedule of Stock-based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	$ 471	$ 1,809
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	140	388
Selling, General and Administrative Expenses [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	15	238
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	$ 316	$ 1,183

Schedule of Stock option and Wa

Schedule of Stock option and Warrants (Details) - USD ($)		12 Months Ended
	Sep. 12, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Offsetting Assets [Line Items]
Shares underlying options, forfeited	(8,821)	0	(26)
Warrant [Member]
Offsetting Assets [Line Items]
Shares Underlying Warrants, Outstanding beginning		26,088	27,870
Weighted Average Exercise Price, Outstanding beginning		$ 759.26	$ 817.77
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms		4 years 5 months 4 days	2 years 7 months 28 days	3 years 4 months 24 days
Aggregate Intrinsic Value, outstanding beginning
Shares Underlying Warrants, granted		17,956,613	400
Weighted Average Exercise Price, granted		$ 1.18	$ 150
Shares Underlying Warrants, expired		(3,920)	(1,782)
Weighted Average Exercise Price, expired		$ 1,589.80	$ 1,394.9
Shares Underlying Warrants, cancelled			(400)
Weighted Average Exercise Price, cancelled			$ 849
Shares Underlying Warrants, forfeited
Weighted Average Exercise Price, forfeited
Shares Underlying Warrants, exercised		(523,469)
Weighted Average Exercise Price, exercised		$ 0.0001
Shares Underlying Warrants, outstanding ending		17,455,312	26,088	27,870
Weighted Average Exercise Price, outstanding ending		$ 1.99	$ 759.26	$ 817.77
Aggregate Intrinsic Value, outstanding ending
Shares Underlying Warrants, exercisable		17,455,312
Weighted Average Exercise Price, exercisable		$ 1.99
Equity Option [Member]
Offsetting Assets [Line Items]
Shares underlying options, outstanding beginning		26,567	20,421
Weighted average exercise price, outstanding beginning		$ 640.72	$ 812.48
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term		8 years 5 months 8 days	7 years 2 months 15 days	7 years 5 months 12 days
Aggregate intrinsic value, outstanding beginning
Shares underlying options, granted		45,712	6,839
Weighted average exercise price, granted		$ 8.99	$ 130.97
Shares underlying options, expired		(8,729)	(437)
Weighted average exercise price, expired		$ 738.53	$ 963.98
Shares underlying options, cancelled
Weighted average exercise price, cancelled
Shares underlying options, forfeited		(3,380)	(256)
Weighted average exercise price, forfeited		$ 202.03	$ 172.35
Shares underlying options, exercised
Weighted average exercise price, exercised
Shares underlying options, outstanding ending		60,170	26,567	20,421
Weighted average exercise price, outstanding ending		$ 171.23	$ 640.72	$ 812.48
Aggregate intrinsic value, outstanding ending
Shares underlying options, exercisable		17,202
Weighted average exercise price, exercisable		$ 566.11

Schedule of Option Pricing Mode

Schedule of Option Pricing Model Using Weighted Average Assumptions (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Expected term, in years	5 years 4 months 2 days	5 years 9 months 18 days
Expected volatility	80.66%	99.21%
Risk-free interest rate	2.93%	2.10%
Dividend yield

Schedule of Warrant Pricing Mod

Schedule of Warrant Pricing Model Using Weighted Average Assumptions (Details) Pure in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected term, in years	2 years 3 months 29 days
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Dividend yield	75
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Dividend yield	3
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Dividend yield

Share-based Compensation and _3

Share-based Compensation and Common Stock Issuance (Details Narrative) $ / shares in Units, $ in Thousands

1 Months Ended

3 Months Ended

12 Months Ended

Feb. 26, 2024 USD ($) shares

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

Dec. 21, 2023 USD ($) $ / shares

Dec. 18, 2023 USD ($) shares

Nov. 02, 2023

Sep. 12, 2023 shares

May 18, 2023 $ / shares shares

May 17, 2023 USD ($) $ / shares shares

Mar. 31, 2021 USD ($)

Dec. 31, 2016

Mar. 31, 2021 USD ($)

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

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

Jan. 01, 2024 shares

Jan. 01, 2023 shares

Feb. 29, 2020 $ / shares shares

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Grant date fair value | $ / shares

$ 6.96

$ 129.30

Warrants and Rights Outstanding, Term

2 years 3 months 29 days

2 years 3 months 29 days

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period | shares

8,821

0

26

Common Stock, Shares, Issued | shares

1,547,042

35,000

1,547,042

310,494

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

4,400,001

4,400,001

Shares Issued, Price Per Share | $ / shares

$ 1.50

$ 1.50

Common stock issued in the offering

$ 102

$ 9,884

Reverse stock split

On November 2, 2023, the Company effected a reverse stock split of its issued and outstanding common stock, par value $0.0001 per share, at a ratio of 1-for-15.

Proceeds from common stock

121

$ 10,252

Private Placement [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Share price | $ / shares

$ 0.125

Net proceeds

3,000

Proceeds from inclusive of issuance costs

500

Proceeds from exclusive of warrant issuance costs

$ 200

Reduced exercise price | $ / shares

$ 0.72

Incremental fair value

$ 100

December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Reduced exercise price | $ / shares

$ 1.875

December Two Thousand Twenty Three Public Offering [Member] | Convertible Note [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 1.50

Sale of Stock, Description of Transaction

(i) 54,461 shares of Common Stock, (ii) the Private Pre-Funded Warrants to purchase up to 2,612,205 shares of common stock, (iii) the Series A Private Warrants to purchase up to 2,666,666 shares of common stock and (iv) the Series B Private Warrants to purchase up to 2,666,666 shares of common stock upon the exchange and cancellation of the $

Debt Instrument, Face Amount

$ 4,000

December Two Thousand Twenty Three Public Offering [Member] | H.C. Wainright & Co., LLC [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | shares

150,417

Measurement Input, Risk Free Interest Rate [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants and Rights Outstanding, Measurement Input

3,000

3,000

Measurement Input, Price Volatility [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants and Rights Outstanding, Measurement Input

75,000

75,000

Measurement Input, Expected Dividend Rate [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants and Rights Outstanding, Measurement Input

Services Agreement [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 150

Services Agreement [Member] | Warrants [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | shares

400

Exercise price | $ / shares

$ 849

Services Agreement [Member] | Replacement Warrants [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | shares

400

Securities Purchase Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Common Stock, Shares, Issued | shares

520,000

Net proceeds

$ 3,900

Proceeds from exclusive of warrant issuance costs

$ 100

Placement Agency Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Cash fee

400

Legal and other fees

$ 600

Equity Distribution Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of common stock sold, shares | shares

7,942

Proceeds from common stock

$ 102

Proceeds from net of issuance costs

$ 19

Restricted Stock Units (RSUs) [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Weighted-average recognition period

6 months 29 days

Number of shares nonvested stock unit awards | shares

1,009

1,009

1,346

Weighted average grant date fair value | $ / shares

$ 125.42

$ 125.42

$ 277.57

Number of shares vested stock unit awards | shares

104

Number of shares cancellation stock unit awards | shares

233

Unamortization stock compensation

$ 22

$ 22

Maximum [Member] | Equity Distribution Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Aggregate of offering cost

$ 25,000

Subsequent Event [Member] | Definitive Agreement [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Common stock issued in the offering

$ 2,700

Stock issued during period, shares, new issues | shares

2,933,334

Subsequent Event [Member] | Definitive Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock issued during period, shares, new issues | shares

2,933,334

Common Stock [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 42.40

Common Stock, Shares, Issued | shares

276,134

Shares Issued, Price Per Share | $ / shares

$ 12.675

Common stock issued in the offering

$ 100

300

$ 300

Class of warrant or right outstanding | shares

299,997

Reverse stock split

after the 1-to-20 reverse stock split

Stock issued during period, shares, new issues | shares

97,042

7,942

146,338

Common Stock [Member] | Securities Purchase Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Shares Issued, Price Per Share | $ / shares

$ 1.50

Common Stock [Member] | Securities Purchase Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member] | Series A Common Stock Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Common Stock, Shares, Issued | shares

3,333,334

Common Stock [Member] | Securities Purchase Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member] | Series B Common Stock Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Common Stock, Shares, Issued | shares

3,333,334

Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Share price | $ / shares

$ 10.80

$ 5.70

Warrants and Rights Outstanding, Term

1 year 7 months 13 days

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

241,134

Warrant [Member] | Measurement Input, Risk Free Interest Rate [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants and Rights Outstanding, Measurement Input

0.91

Warrant [Member] | Measurement Input, Price Volatility [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants and Rights Outstanding, Measurement Input

81.97

Warrant [Member] | Measurement Input, Expected Dividend Rate [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants and Rights Outstanding, Measurement Input

0

Warrant [Member] | Securities Purchase Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

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

2,813,334

Prefunded Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Common Stock, Shares, Issued | shares

5,143,205

5,143,205

Shares Issued, Price Per Share | $ / shares

$ 12.674

Net proceeds

$ 3,100

Proceeds from inclusive of issuance costs

500

Proceeds from exclusive of warrant issuance costs

300

Fair value adjustment of warrants

1,900

1,700

$ 1,800

Prefunded Warrant [Member] | December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 0.0001

Beneficially owned percentage

9.99%

9.99%

Prefunded Warrant [Member] | December Two Thousand Twenty Three Public Offering [Member] | Series A Common Stock Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

1.50

Prefunded Warrant [Member] | December Two Thousand Twenty Three Public Offering [Member] | Series B Common Stock Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

1.50

Beneficially owned percentage

9.99%

9.99%

Prefunded Warrant [Member] | Securities Purchase Agreement [Member] | December Two Thousand Twenty Three Public Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Shares Issued, Price Per Share | $ / shares

$ 1.4999

Proceeds from inclusive of issuance costs

1,100

Common Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Fair value adjustment of warrants

$ 1,500

Placement Agent Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 15.845

$ 15.845

Fair value adjustment of warrants

$ 100

Series A And B Common Warrant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Fair value adjustment of warrants

$ 2,800

$ 2,200

Pre-Funded Warrants [Member] | December Two Thousand Twenty Three Public Offering [Member] | Convertible Note [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercise price | $ / shares

$ 0.0001

2016 Equity Incentive Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Common stock available for future grant | shares

6,082

6,082

18,639

2016 Equity Incentive Plan [Member] | Subsequent Event [Member] | Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Common stock available for future grant | shares

98,905

2016 Equity Incentive Plan [Member] | Common Stock [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Common stock percentage

6%

Equity Option [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock based compensation for stock options

$ 376

$ 376

Weighted-average recognition period

1 year 2 months 8 days

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period | shares

3,380

256

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforwards – Federal and state	$ 17,943	$ 14,614
Net operating loss carryforwards – Israel	18,740	18,813
Share-based compensation	975	1,735
Capitalized research and development	2,184	1,698
Accrued liabilities and reserves	409	681
Total deferred tax assets	40,251	37,541
Right of use asset	(52)	(109)
Other	(39)	(34)
Total deferred tax liabilities	(91)	(143)
Net deferred tax assets before valuation allowance	40,160	37,398
Valuation allowance	(40,160)	(37,398)
Net deferred tax assets after valuation allowance

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
U.S. federal statutory tax rate	21%	21%
State income taxes, net of federal benefit	0.70%	6.60%
U.S. vs. foreign tax rate differential	0.80%	0.80%
Non-deductible expenses	(5.80%)	(2.70%)
Tax credits	1.90%
Deferred tax asset adjustments	(8.00%)	(10.70%)
Change in valuation allowance	(10.60%)	(15.00%)
Effective tax rate

Schedule of Reconciliation of N

Schedule of Reconciliation of NOL (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
U.S. Federal NOL’s	$ 35,676	$ 26,875
U.S. State NOL’s	34,266	25,464
Israel NOL’s	81,480	81,794
Total NOL’s	$ 151,422	$ 134,133

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018
Operating Loss Carryforwards [Line Items]
Deferred tax assets	$ 40,160	$ 37,398
Deferred tax assets valuation allowance	40,160	37,398
Valuation allowance	2,800
Operating loss carryforwards	151,400	$ 134,100
Research and development costs	1,800
Accumulated gross amount	$ 10,600
Operating loss utilization limit			$ 3,700
Expire date, description	begin to expire after 2036 through 2042
ISRAEL
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 81,480
[custom:DeferredForeignIncomeTaxExpenseBenefitAvailableUse]	37,600
Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	3,300			$ 32,376
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 34,266

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Feb. 26, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Stock issued during period, shares, new issues		$ 102	$ 9,884
Shares Issued, Price Per Share		$ 1.50
[custom:SharesIssuedRevisedPricePerShare-0]		$ 0.925
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		4,400,001
Class of warrant or right, expense description		the terms of 2,933,334 Series A Common Warrants issued in December 2023 held by the same institutional investor to reduce the existing exercise price thereof from $1.50 to $0.74 per share and warrants to purchase up to 276,134 shares of Common Stock issued in May 2023 held by the institutional investor to reduce the existing exercise price thereof from $10.80 to $0.74
First Warrant [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right		2,200,000
Second Warrant [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right		2,200,001
Investor One [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		2,200,000
Investor Two [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		2,200,001
Investor [Member]
Subsequent Event [Line Items]
Shares Issued, Price Per Share		$ 0.74
Definitive Agreement [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during period, shares, new issues	2,933,334
Stock issued during period, shares, new issues	$ 2,700