Alpha Tau Medical (DRTS) POS AM 6 Sep 22 Prospectus update (post-effective amendment) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2022
Document and Entity Information [Abstract]
Document Type	POS AM
Entity Registrant Name	ALPHA TAU MEDICAL LTD.
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Central Index Key	0001871321
Amendment Flag	true
Amendment Description	The files have been amended to account for the updated financial statements and footnotes included in the F-1 Registration Statement.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS $ in Thousands	Dec. 31, 2021 USD ($)
CURRENT ASSETS:
Cash and cash equivalents	$ 23,236
Restricted cash	618
Short-term deposits	8,080
Prepaid expenses and other receivables	707
Total current assets	32,641
LONG-TERM ASSETS:
Long term prepaid expenses	2,028
Property and equipment, net	7,546
Total long-term assets	9,574
Total assets	42,215
CURRENT LIABILITIES:
Trade payables	1,203
Other payables and accrued expenses	3,202
Total current liabilities	4,405
LONG-TERM LIABILITIES:
Warrants liability	18,623
Warrants to Convertible Preferred shares	18,623
Total liabilities	23,028
Commitments and Contingencies
Convertible preferred shares of no-par value per share - Authorized: 25,348,176 shares as of December 31, 2021 and June 30, 2022; Issued and outstanding: 13,739,186 and 0 shares as of December 31, 2021 and June 30, 2022, respectively	53,964	[1]
SHAREHOLDERS' EQUITY (DEFICIENCY):
Additional paid-in capital	18,063
Accumulated deficit	(52,840)
Total shareholders' equity (deficiency)	(34,777)
Total liabilities, Convertible Preferred shares and shareholders' equity (deficiency)	$ 42,215
[1]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Mar. 07, 2022	Jun. 30, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2020 $ / shares shares
CONSOLIDATED BALANCE SHEETS
Par value (per share) | $ / shares		$ 0	$ 0	$ 0
Authorized (in shares)		25,348,176	25,348,176	25,348,176
Issued (in shares)		0	13,739,186	13,739,186
Outstanding (in shares)		0	13,739,186	13,739,186
Ordinary shares par value (per share) | $ / shares		$ 0	$ 0	$ 0
Ordinary shares, authorized (in shares)		362,116,800	72,423,360	72,423,360
Ordinary shares, issued (in shares)		68,575,397	40,528,913	40,433,578
Ordinary shares, outstanding (in shares)		68,575,397	40,528,913	40,433,578
Stock split ratio	0.905292

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021
CONSOLIDATED STATEMENT OF OPERATIONS
Research and development, net		$ 10,683	$ 5,186
Marketing expenses		329	254
General and administrative		5,781	773
Total operating loss		16,793	6,213
Financial expenses, net		10,942	12,454
Loss before taxes on income		27,735	18,667
Tax on income		8	26
Net loss		27,743	18,693
Net comprehensive loss		27,743	18,693
Net loss attributable to Alpha Tau Medical Ltd.		$ 27,743	$ 18,693
Net loss per share attributable to ordinary shareholders, basic		$ (0.48)	$ (0.46)
Net loss per share attributable to ordinary shareholders, diluted		$ (0.48)	$ (0.46)
weighted-average number of Ordinary shares outstanding, Basic	[1]	58,023,875	40,512,967
weighted-average number of Ordinary shares outstanding, diluted	[1]	58,023,875	40,512,967
[1]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details.

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical)	Mar. 07, 2022
CONSOLIDATED STATEMENT OF OPERATIONS
Stock split ratio	0.905292

CONSOLIDATED STATEMENTS OF CONV

CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED SHARES AND SHAREHOLDERS' DEFICIENCY - USD ($)		6 Months Ended			12 Months Ended
		Jun. 30, 2022	Jun. 30, 2021		Dec. 31, 2021		Dec. 31, 2020
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period		$ (34,777,000)	$ (8,429,000)		$ (8,429,000)		$ (193,000)
Beginning balance	[1]	$ 53,964,000	$ 53,964,000		$ 53,964,000
Beginning balance (in shares)		13,739,186	13,739,186		13,739,186
Issuance of ordinary shares upon exercise of share options			$ 21,000		$ 111,000		20,000	[1]
Issuance of shares in connection with SPAC merger and PIPE financing		$ 74,952,000
Issuance Of Ordinary Shares Upon Exercise Of Warrants		3,257,000
Conversion of convertible preferred shares in connection with SPAC merger		53,964,000
Conversion of Warrants to Convertible Preferred shares in connection with SPAC merger		35,170,000
Exercise of warrants to ordinary shares							30,000
Share-based compensation		3,445,000	264,000		812,000		596,000
Net loss		(27,743,000)	(18,693,000)		(27,271,000)	[1]	(8,882,000)
Balance, ending of period		$ 108,268,000	(26,837,000)		(34,777,000)		(8,429,000)
Ending balance	[1]				$ 53,964,000		$ 53,964,000
Ending balance (in shares)		0			13,739,186		13,739,186
Preferred Shares | Convertible Preferred Shares
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period		$ 53,964,000	53,964,000		$ 53,964,000		$ 25,238,000
Issuance of series B Preferred shares, net							$ 28,726,000
Issuance of series B Preferred shares, net (in shares)							6,509,301
Balance, ending of period					53,964,000		$ 53,964,000
Preferred Shares | Convertible Preferred shares
Increase (Decrease) in Shareholders' Deficiency
Beginning balance		$ 53,964,000	$ 53,964,000	[2]	$ 53,964,000	[2]
Beginning balance (in shares)		13,739,186	13,739,186	[2]	13,739,186	[2]
Conversion of convertible preferred shares in connection with SPAC merger		$ (53,964,000)
Conversion of convertible preferred shares in connection with SPAC merger (in shares)		(13,739,186)
Net loss	[2]		$ 0
Ending balance			$ 53,964,000	[2]	$ 53,964,000		$ 53,964,000	[2]
Ending balance (in shares)			13,739,186	[2]	13,739,186		13,739,186	[2]
Ordinary Common Shares
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period (in shares)		40,528,913	40,433,578	[2]	40,433,578	[2]
Issuance of ordinary shares upon exercise of share options (in shares)	[2]		4,808
Issuance of shares in connection with SPAC merger and PIPE financing (in shares)		12,435,849
Issuance Of Ordinary Shares Upon Exercise Of Warrants (in shares)		1,269,213
Conversion of convertible preferred shares in connection with SPAC merger (in shares)		14,270,797
Vesting of RSUs in ESOP (in shares)		70,625
Net loss			$ 0
Balance, ending of period (in shares)		68,575,397	40,438,386	[2]	40,528,913		40,433,578	[2]
Ordinary Common Shares | Ordinary Shares
Increase (Decrease) in Shareholders' Deficiency
Issuance of ordinary shares upon exercise of share options (in shares)					86,282		4,970	[1]
Exercise of warrants to ordinary shares (in shares)					9,053	[3]	624,445
Additional Paid-in Capital
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period		$ 18,063,000	$ 17,140,000		$ 17,140,000		$ 16,494,000
Issuance of ordinary shares upon exercise of share options			21,000		111,000		20,000	[1]
Issuance of shares in connection with SPAC merger and PIPE financing		74,952,000
Issuance Of Ordinary Shares Upon Exercise Of Warrants		3,257,000
Conversion of convertible preferred shares in connection with SPAC merger		53,964,000
Conversion of Warrants to Convertible Preferred shares in connection with SPAC merger		35,170,000
Exercise of warrants to ordinary shares							30,000
Share-based compensation		3,445,000	264,000		812,000		596,000
Net loss			0
Balance, ending of period		188,851,000	17,425,000		18,063,000		17,140,000
Accumulated deficit
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period		(52,840,000)	(25,569,000)		(25,569,000)		(16,687,000)
Net loss		(27,743,000)	(18,693,000)		(27,271,000)	[1]	(8,882,000)
Balance, ending of period		$ (80,583,000)	$ (44,262,000)		$ (52,840,000)		$ (25,569,000)
[1]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details.[2]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details.[3]Net of issuance costs of $ 35

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED SHARES AND SHAREHOLDERS' DEFICIENCY (Parenthetical) $ in Thousands		12 Months Ended
	Mar. 07, 2022	Dec. 31, 2021 USD ($)
CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED SHARES AND SHAREHOLDERS' DEFICIENCY
Stock split ratio	0.905292
Issuance costs		$ 35

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)
Cash flows from operating activities:
Net loss	$ (27,743)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	475
Share-based compensation	3,445
Decrease (increase) in prepaid expenses and other receivables	(2,443)
(Increase) decrease in long term prepaid expenses	1,821
Change in the fair value of Warrants liabilities	11,105
Non-cash financial expenses (income), net	(97)
Increase (decrease) in trade payables	(6)
Decrease in other payables and accrued expenses	(1,885)
Net cash used in operating activities	(15,328)
Cash flows from investing activities:
Investment in short-term deposits	(100,000)
Redemption of short-term deposits	8,000
Purchase of property and equipment	(675)
Net cash provided by (used in) investing activities	(92,675)
Cash flows from financing activities:
Proceeds from exercise of warrants	3,257
Proceeds from SPAC merger and PIPE financing, net of transaction cost	93,543
Net cash provided by financing activities	96,800
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(288)
(Decrease) increase in cash and cash equivalents and restricted cash	(11,491)
Cash, cash equivalents and restricted cash at the beginning of the year	23,854
Cash, cash equivalents and restricted cash at the end of the year	12,363
Supplemental disclosures of cash flow information:
Income tax payments	2
Interest received	$ 50

GENERAL

GENERAL	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
GENERAL
GENERAL	NOTE 1:- GENERAL a. Company description: Alpha Tau Medical Ltd. (“the Company”) is an Israeli clinical-stage oncology therapeutics company that focuses on research, development and commercialization of Alpha DaRT (Diffusing Alpha-emitters Radiation Therapy) for the treatment of solid cancer. The Company was established in November 2015 and began its operations in January 2016, and shortly thereafter acquired the full rights to the Alpha DaRT technology from Althera Medical Ltd., (“Althera”), developed in 2003 at Tel Aviv University. In August 2017 the Company established a fully owned subsidiary in the United States – “Alpha Tau Medical Inc.” (“ATM Inc”). ATM Inc began its activity in August 2018. In January 2018 the Company established a subsidiary in Japan “Alpha Tau Medical KK” (hereafter: ATM KK). ATM KK began its activity in January 2018. Since July 2019, the Company holds 100% of ATM KK. In July 2019, the Company established a fully owned subsidiary in Canada “Alpha Tau Medical Canada Inc.” (hereafter: ATM Canada Inc). ATM Canada Inc began its activity in March 2020. b. Merger On July 7, 2021, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Healthcare Capital Corp., a Delaware corporation (“HCCC”), and Archery Merger Sub Inc., a Delaware corporation and wholly-owned subsidiary of the Company (“Merger Sub”). As part of the completion of business combination on March 7, 2022 (the “Closing Date”), the Merger Sub was merged with and into HCCC (the “Merger”), with HCCC surviving the merger as a wholly owned subsidiary of the Company. In July 2022, HCCC was dissolved. Each of HCCC’s outstanding warrants to purchase one share of HCCC common stock, including both the HCCC warrants issued to public shareholders in HCCC’s initial public offering (the “Public Warrants”) and the HCCC warrants issued in a private placement to HCCC’s sponsors in HCCC’s initial public offering (the “Private Warrants”) (together, the “Warrants liability”), were converted into the right to receive an equal number of warrants to purchase one Ordinary Share of the Company. A total of 15,892,000 warrants to purchase one Ordinary Share were issued to holders of HCCC warrants. On July 7, 2021, the Company entered into Subscription Agreements, together with a number of subsequent agreements since with certain investors (the “PIPE Investors”) pursuant to which, among other things, the PIPE Investors agreed to purchase on the Closing Date the Company’s ordinary shares at a price equal to $10.00 per share on the terms and subject to the conditions set forth in the Subscription Agreements for gross proceeds of approximately $93,330 (the “PIPE Financing”). In connection with the closing of the Business Combination, the Company consummated the sale of 9,251,006 ordinary shares for gross proceeds of $92,510 pursuant to the PIPE Financing, while $820 of gross proceeds of the PIPE Financing were not received from a PIPE Investor. Total gross proceeds resulted from the Merger transaction were approximately $104,052 out of which total transaction costs amounted to approximately $5,713. The transaction costs related to the Warrants liability in the amount of $817 were recognized as expenses in the Company’s statement of comprehensive loss for the period ended June 30, 2022. The residual amount was deducted of additional paid in capital. On July 6, 2021, the Company’s board of directors approved a 1: 0.905292 stock split which was effected on March 7, 2022. As a result, all Ordinary shares, Convertible Preferred shares, options for Ordinary Shares, warrants to Ordinary shares and Preferred shares, exercise price and net loss per share amounts were adjusted accordingly. NOTE 1:- GENERAL  (continued) c. s The Company expects to continue to incur substantial losses over the next several years during its clinical development phase. To fully execute its business plan, the Company will need to complete registrational clinical studies and certain development activities as well as manufacture the required clinical and commercial products in its manufacturing plants. Further, the Company will seek further regulatory approvals prior to commercialization and the Company will need to establish sales, marketing and logistic infrastructures. These activities may span many years and require substantial expenditures to complete and may ultimately be unsuccessful. Any delays in completing these activities could adversely impact the Company. As of June 30, 2022, the Company had cash, cash equivalents, short-term deposits and restricted cash of $112,828. During the six months ended June 30, 2022, the Company incurred a net loss of $27,743 and had negative cash flows from operating activities of $15,328. In addition, the Company had an accumulated deficit of $80,583 on June 30, 2022. The Company believes that its existing capital resources will be adequate to satisfy its expected liquidity requirements for at least two years.	NOTE 1:- GENERAL a. Alpha Tau Medical Ltd. (“the Company”) is an Israeli clinical-stage oncology therapeutics company that focuses on research, development and commercialization of Alpha DaRT (Diffusing Alpha-emitters Radiation Therapy) for the treatment of solid cancer. The Company was established in November 2015 and began its operations in January 2016, and shortly thereafter acquired the full rights to the Alpha DaRT technology from Althera Medical Ltd., (“Althera”), developed in 2003 at Tel Aviv University. In August 2017 the Company established a fully owned subsidiary in the United States — “Alpha Tau Medical Inc.” (hereafter: ATM Inc). ATM Inc began its activity in August 2018. In January 2018 the Company established a subsidiary in Japan “Alpha Tau Medical KK” (hereafter: ATM KK). ATM KK began its activity in January 2018, initially as a JV that was jointly owned by the Company (holding more than 90% of ATM KK) and HekaBio K.K. In July 2019, the Company acquired full ownership of ATM KK by virtue of a transaction in which the Company invested additional funds into ATM KK, and ATM KK repurchased its own shares that were held by HekaBio K.K. As of December 31, 2021 and 2020, the Company holds 100% of ATM KK. In July 2019, the Company established a fully owned subsidiary in Canada “Alpha Tau Medical Canada Inc.” (hereafter: ATM Canada Inc). ATM Canada Inc began its activity in March 2020. On July 7, 2021, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Healthcare Capital Corp., a Delaware corporation (“HCCC”), and Archery Merger Sub Inc., a Delaware corporation and wholly-owned subsidiary of the Company (“Merger Sub”). As part of the completion of business combination on March 7, 2022 (the “closing date”), the Merger Sub was merged with and into HCCC (the “Merger”), with HCCC survived the merger as a wholly owned subsidiary of the Company (for further information see note 14b). The novel coronavirus (“COVID-19”) pandemic has created and may continue to create significant uncertainty in macroeconomic conditions, and the extent of its impact on the Company’s operational and financial performance will depend on certain developments. The Company considered the impact of COVID-19 on the estimates and assumptions and determined that there were no material adverse impacts on the consolidated financial statements for the period ended December 31, 2021. As events continue to evolve and additional information becomes available, the Company’s estimates and assumptions may change materially in future periods. b. The Company expects to continue to incur substantial losses over the next several years during its clinical development phase. To fully execute its business plan, the Company will need to complete registrational clinical studies and certain development activities as well as manufacture the required clinical and commercial products in its manufacturing plants. Further, the Company will seek further regulatory approvals prior to commercialization and the Company will need to establish sales, marketing and logistic infrastructures. These activities may span many years and require substantial expenditures to complete and may ultimately be unsuccessful. Any delays in completing these activities could adversely impact the Company. NOTE 1:- GENERAL (continued) ​ As of December 31, 2021, the Company had cash, cash equivalents, short-term deposits and restricted cash of $31,934. During the year ended December 31, 2021, the Company incurred a net loss of $27,271 and had negative cash flows from operating activities of $11,812. In addition, the Company had an accumulated deficit of $52,840 on December 31, 2021. The Company believes that its existing capital resources will be adequate to satisfy its expected liquidity requirements for at least two years (for further information see note 13b).

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES a. The accompanying unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments necessary for a fair presentation. The balance sheet as of December 31, 2021 has been derived from the audited consolidated financial statements of the Company at that date but does not include all information and footnotes required by U.S. GAAP for complete financial statements. The accompanying unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2021. The significant accounting policies disclosed in the Company’s audited 2021 consolidated financial statements and notes thereto have been applied consistently to these unaudited interim consolidated financial statements. Results for the six months ended June 30, 2022 are not necessarily indicative of results that may be expected for the year ending December 31, 2022. b. The preparation of the unaudited interim consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the interim consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. Actual results could differ from those estimates. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES  (continued) c. Restricted cash is primarily invested in bank deposit and is used as security for the Company’s lease commitments. The following table provides a reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents, as reported on the balance sheets ​ $ 11,132 ​ $ 11,571 Restricted cash, as reported on the balance sheets ​ 584 ​ 792 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 11,716 ​ $ 12,263 ​ d. The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability under ASC 480, are indexed to the Company’s own shares and whether the warrants are eligible for equity classification under ASC 815-40. This assessment is conducted at the time of warrant issuance and as of each subsequent reporting period end date while the warrants are outstanding . Warrants that meet all the criteria for equity classification, are required to be recorded as a component of additional paid-in capital. Warrants that do not meet all the criteria for equity classification, are required to be recorded as liabilities at their initial fair value on the date of issuance and remeasured to fair value through earnings at each balance sheet date thereafter . The Company has classified the SPAC warrants assumed during the Merger (both public and private) as a liability pursuant to ASC 815-40 since the warrants do not meet the equity classification conditions. Accordingly, the Company measured the warrants at their fair value. The warrants liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our statement of comprehensive loss. e. Fair value is defined as the exchange price that would be received from the sale of an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy which requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES  (continued) A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 — unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Financial instruments consist among others of cash equivalents, restricted cash, other accounts receivable, trade payables, and other accounts payable and accrued expenses. The estimated fair values of these financial instruments approximate their carrying value as presented, due to their short-term maturities. We consider public warrant liabilities to be Level 1 and private warrants are measured at fair value using Level 3 inputs. The financial liability for the warrant liabilities are accounted for at fair value through profit and loss. f. In August 2020, the FASB issued ASU 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 (“ASU 2020-06”). The final guidance issued by the FASB for convertible instruments eliminates two of the three models in ASC 470-20 that require separate accounting for embedded conversion features. Separate accounting is still required in certain cases. Additionally, among other changes, the guidance eliminates some of the conditions for equity classification in ASC 815-40-25 for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company early adopted the guidance for the year ended December 31, 2022, and interim periods in fiscal years beginning January 1, 2022, and the adoption did not have a material impact on the Company’s consolidated financial statements. g. In February 2016, the FASB issued ASU No. 2016-02, Leases, which would require lessees to recognize assets and liabilities on the balance sheet for most leases, whether operating or financing, while continuing to recognize the expenses on their income statements in a manner similar to current practice. Under the new guidance, the Company would also require to provide enhanced disclosures. The guidance states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The guidance will be effective for the Company beginning January 1, 2022, and interim periods in fiscal years beginning January 1, 2023. The Company is in the initial stage of its assessment of the new standard and is currently evaluating the timing of adoption, the quantitative impact of adoption, and the related disclosure requirements. The Company anticipates the adoption of this standard will result in an increase in its noncurrent assets, and current and noncurrent liabilities recorded on the consolidated balance sheets. The Company is currently evaluating the effect that ASU No. 2016-02 will have on its consolidated financial statements and related disclosures.	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements are prepared according to United States generally accepted accounting principles (“U.S. GAAP”). The significant accounting policies are applied in the preparation of the financial statements on a consistent basis, as follows: a. Use of estimates for the preparation of financial statements: The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. On an ongoing basis, the Company’s management evaluates estimates, including those related to fair values of convertible preferred shares warrants, fair values of share-based awards, deferred taxes, and contingent liabilities. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. b. Consolidated financial statements in U.S. dollars: The accompanying consolidated financial statements have been prepared in U.S. dollars. A substantial portion of the Company’s expenses are incurred in New Israeli Shekels. However, the Company finances its operations mainly in U.S. dollars, a substantial portion of its expenses are incurred in U.S. dollars and revenues from its primary markets are anticipated to be generated in U.S. dollars. As such, the Company’s management believes that the U.S. dollar is the currency of the primary economic environment in which the Company operates. Thus, the functional and reporting currency of the Company is the U.S. dollar. A subsidiary’s functional currency is the currency of the primary economic environment in which the subsidiary operates; normally, that is the currency of the environment in which a subsidiary primarily generates and expends cash. In making the determination of the appropriate functional currency for a subsidiary, the Company considers cash flow indicators, local market indicators, financing indicators and the subsidiary’s relationship with both the parent company and other subsidiaries. For subsidiaries that are primarily a direct and integral component or extension of the parent entity’s operations, the U.S. dollar is the functional currency. The Company has determined the functional currency of its foreign subsidiaries is the U.S. Dollar. The foreign operations are considered a direct and integral part or extension of the Company’s operations. The day-to-day operations of the foreign subsidiaries are dependent on the economic environment of the U.S. Dollar. Transactions and balances denominated in U.S. dollars are presented at their original amounts. Monetary accounts maintained in currencies other than the dollar are re-measured into dollars in accordance with Accounting Standards Codification No. 830, “Foreign Currency Matters” (“ASC 830”). All transaction gains and losses of the re-measurement of monetary balance sheet items are reflected in the statements of operations as financial income or expenses, as appropriate. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) c. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiaries. Intercompany balances have been eliminated upon consolidation. d. Cash equivalents: Cash equivalents are short-term, highly liquid investments that are readily convertible into cash with an original maturity of three months or less, at the date acquired. e. Restricted cash: Restricted cash is primarily invested in bank deposits and is used as security for the Company’s lease commitments. The following table provides a reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Cash and cash equivalents, as reported on the balance sheets ​ $ 15,598 ​ $ 23,236 Restricted cash, as reported on the balance sheets ​ 576 ​ 618 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 16,174 ​ $ 23,854 ​ f. Short-term deposits: A short-term bank deposit is a deposit with a maturity of more than three months but less than one year. Deposits in U.S. dollars bear interest at rates ranging from.0.05%-1.65% and 0.01%-0.62%, per annum, as of December 31, 2020 and 2021, respectively. Short-term deposits are presented at cost, which approximates market value due to their short maturities. g. Property and equipment, net: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following rates: ​ ​ ​ ​ ​ % Computers and software 33 Laboratory equipment 10 – 15 Furniture and office equipment 7 – 15 Car 20 Manufacturing equipment 10 Leasehold improvements Over the shorter of the term of the lease or its useful life ​ h. Impairment of long-lived assets: The Company’s long-lived assets are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) For the years ended December 31, 2019, 2020 and 2021 there were no impairment losses identified. i. Research and development expenses, net: Research and development expenses consist of personnel costs (including salaries, benefits and share-based compensation), materials, consulting fees and payments to subcontractors, costs associated with obtaining regulatory approvals, executing pre-clinical and clinical studies and maintenance and prosecution of the Company’s intellectual property rights. In addition, research and development expenses include overhead allocations consisting of various administrative and facilities related costs. The Company charges research and development expenses as expenses when incurred. Grants from the Israeli Innovation Authority (IIA) are offset against research and development costs at the later of when grant receipt is assured or the expenses are incurred. j. Accounting for share-based payments: The Company accounts for share based compensation in accordance with ASC No. 718, “Compensation — Stock Compensation” that requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line attribution method over the requisite service period of each of the awards. The Company recognizes forfeitures of awards as they occur. For awards with no performance conditions, the Company recognizes the related share-based compensation expense on a straight-line basis over the requisite service period of the awards, including awards with graded vesting. For awards with performance conditions the share-based compensation expense is recognized if and when the Company concludes that it is probable that the performance condition will be achieved and where the performance condition awards include graded vesting, the share-based compensation expense is recognized based on the accelerated method. The Company reassesses the probability of vesting at each reporting period for awards with performance conditions and adjust compensation cost based on its probability assessment. The Company selected the Black-Scholes option-pricing model as the most appropriate fair value method for its option awards. The option-pricing model requires a number of assumptions, of which the most significant are the share price, volatility and the expected option term. The fair value of ordinary share underlying the options has historically been determined by management and the board of directors. Because there has been no public market for the Company’s ordinary shares, the board of directors has determined fair value of an ordinary share at the time of grant of the option by considering a number of objective and subjective factors including financing investment rounds, operating and financial performance, the lack of liquidity of share capital and general and industry specific economic outlook, amongst other factors. The fair value of the underlying ordinary shares will be determined by the board of directors until such time as the Company’s ordinary shares are listed on an established stock exchange. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) The computation of expected volatility is based on actual historical share price volatility of comparable companies. For option grants that are considered to be “plain vanilla,” the Company determines the expected term using the simplified method. The simplified method deems the term to be the average of the time-to-vesting and the contractual life of the options. The Company has historically not paid dividends and has no foreseeable plans to pay dividends and, therefore, uses an expected dividend yield of zero in the option pricing model. The risk-free interest rate is based on the yield of U.S. treasury bonds with equivalent terms as the expected term of the options. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 2020 2021 Expected term (years) 5.4 – 7.1 ​ 2.0 – 6.2 ​ 5.0 – 6.3 ​ Expected volatility 85.3% – 88.6% ​ 90.8% – 102.1% ​ 85.5% – 89.2% ​ Risk-free interest rate 1.9% – 2.6% ​ 0.1% – 0.5% ​ 0.8% – 1.4% ​ Expected dividend yield 0% ​ 0% ​ 0% ​ ​ Total share-based compensation expenses related to employees, consultants and other service providers for the years ended December 31, 2019, 2020 and 2021, amounted to $546, $596 and $812, respectively. k. Grants and participations: Royalty-bearing grants from the Israeli Innovation Authority (“IIA”) (previously known as Office of the Chief Scientist) of the Ministry of Economy and Industry in Israel for funding of approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred, and are presented as a deduction from research and development expenses. Since the payment of royalties is not probable when the grants are received, the Company does not record a liability for amounts received from IIA until the related revenues are recognized. In the event of failure of a project that was partly financed by IIA, the Company will not be obligated to pay any royalties or repay the amounts received. The Company recognized participations in research and development as a reduction from research and development expenses in the amount of $ 571, $ 878 and $ 2,459 for the years ended December 31,2019, 2020 and 2021, respectively. l. Convertible preferred shares and convertible preferred shares warrant liability: The Company’s preferred shares are considered a “freestanding financial instrument” pursuant to ASC 480 “Distinguishing Liabilities from Equity” and are redeemable in a deemed liquidation event, which is not under the control of the Company; thus, the Company classified the shares outside permanent equity pursuant to ASC 480-10-S99. As of December 31, 2021, and 2020, the Company did not adjust the carrying values of the shares to the deemed liquidation values of such shares since a deemed liquidation event was not probable. The Company’s warrants to purchase the Company’s convertible preferred shares are considered a “freestanding financial instrument” pursuant to ASC 480. The warrants were classified as a liability on the balance sheet, initially and subsequently measured at fair value through earnings, as the underlying shares are contingently redeemable (upon a deemed liquidation event, which is not under the Company’s control) and, therefore, embody an obligation that is indexed to an obligation to repurchase the Company’s shares by transferring assets. The change in fair value of the warrants is recognized as a component of financial expenses, net, in the statements of operation (see note 9). ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) m. Fair value of financial instruments: The Company applies ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), pursuant to which fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various valuation approaches. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. Fair value is an exit price, representing the amount that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. A three-tier fair value hierarchy is established as a basis for considering such assumptions and for inputs used in the valuation methodologies in measuring fair value: ● Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. ● Level 2 — Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 — Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The carrying amounts of cash and cash equivalents, short-term deposits, prepaid expenses, other receivables, trade payables, other accounts payable and accrued expenses approximate their fair value due to the short-term maturity of such instruments. The financial instruments carried at fair value on the Company’s consolidated balance sheets as of December 31, 2019, 2020 and 2021 are warrants to convertible preferred shares classified as a liability (see note 7). The following methods and assumptions were used by the Company in estimating their fair value disclosures for financial instruments: The fair value measurement of warrants to convertible preferred shares are measured using unobservable inputs that require a high level of judgment to determine fair value, and thus are classified as Level 3 financial instruments. To calculate the fair value of the warrants, the Company first calculated the underlying preferred share value by using the income approach and the market approach. Then the equity value was allocated by using the hybrid model method utilizing two scenarios of OPM and IPO. Once the preferred shares value was derived from the two scenarios, the Black-Scholes model was utilized to calculate the warrants value in each one of the scenarios. Then, probability for each one of the scenarios was applied by the Company to derive the weighted average fair value of the warrants. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instruments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. n. Ordinary share warrants classification and measurement: The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability under ASC 480, are indexed to the Company’s own stock and whether the warrants are eligible for equity classification under ASC 815-40. This assessment is conducted at the time of warrant issuance and as of each subsequent reporting period end date while the warrants are outstanding. Warrants that meet all the criteria for equity classification, are required to be recorded as a component of additional paid-in capital. Warrants that do not meet all the criteria for equity classification, are required to be recorded as liabilities at their initial fair value on the date of issuance and remeasured to fair value through earnings at each balance sheet date thereafter. As of December 31, 2020, and 2021, the Company had 728,017 and 718,964 outstanding ordinary share warrants, respectively. The warrants were classified as equity (see notes 10d and 10e). o. Income taxes: The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). ASC 740 prescribes the use of the liability method whereby deferred tax asset and liability account balances are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, to reduce deferred tax assets to their estimated realizable value, if needed. ASC 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. As of December 31, 2021, and 2020 no liability for unrecognized tax benefits was recorded as a result of ASC 740. p. Concentration of credit risks: Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash and cash equivalents, restricted cash and short-term deposits. Cash, cash equivalents, restricted cash and short-term deposits are deposited in major banks in Israel, United States and Japan. Such investments in Israel and abroad may be in excess of insured limits and are not insured in other jurisdictions. Generally, cash and cash equivalents may be redeemed upon demand and, therefore, bear minimal risk. q. Severance pay: All the Company’s employees who are Israeli citizens have subscribed to Section 14 of Israel’s Severance Pay Law, 5723-1963 (“Section 14”). Pursuant to Section 14, employees covered by this section are entitled to monthly deposits at a rate of 8.33% of their monthly salary, made on their behalf by the Company. Payments in accordance with Section 14 release the Company from any future severance liabilities in respect of those employees. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) Neither severance pay liability nor severance pay fund under Section 14 for such employees is recorded on the Company’s consolidated balance sheets. Severance pay expense for the years ended December 31, 2019, 2020 and 2021 amounted to $ 117, $ 194 and $ 318, respectively. r. Contingent liabilities: The Company accounts for its contingent liabilities in accordance with ASC 450, “Contingencies” (“ASC 450”). A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. As of December 31, 2019, 2020 and 2021, no provision is recorded. s. Basic and diluted net loss per share: The Company computes net loss per share using the two-class method required for participating securities. The two-class method requires income available to ordinary shareholders for the period to be allocated between ordinary shares and participating securities based upon their respective rights to receive dividends as if all income for the period had been distributed. The Company considers its convertible preferred shares to be participating securities as the holders of the convertible preferred shares would be entitled to dividends that would be distributed to the holders of ordinary shares, on a pro-rata basis, on an as-converted basis. These participating securities do not contractually require the holders of such shares to participate in the Company’s losses. As such, net loss for the periods presented was not allocated to the Company’s participating securities. The Company’s basic net loss per share is calculated by dividing net loss attributable to ordinary shareholders by the weighted-average number of shares of ordinary shares outstanding for the period, without consideration of potentially dilutive securities. The diluted net loss per share is calculated by giving effect to all potentially dilutive securities outstanding for the period using the treasury share method or the if-converted method based on the nature of such securities. Diluted net loss per share is the same as basic net loss per share in periods when the effects of potentially dilutive shares of ordinary shares are anti-dilutive. t. Deferred Transaction costs: Deferred transactions costs consist primarily of accounting, legal, and other fees related to the Company’s transaction. Upon consummation of the transaction, the deferred transaction costs will be reclassified to shareholders’ deficit and recorded against the proceeds from the transaction. The Company capitalized $1,700 of deferred offering costs within other assets, noncurrent in the consolidated balance sheets as of December 31, 2021. No transaction costs were capitalized as of December 31, 2020. u. Non-controlling interest: The consolidated financial statements included the Company’s accounts and the accounts of the Company’s wholly- and majority-owned subsidiaries. Non-controlling interest positions of our consolidated entities are reported as a separate component of consolidated equity from the equity attributable to the Company’s shareholders. v. Recently Issued Accounting Pronouncements and not yet adopted As an “emerging growth company”, the Jumpstart Our Business Startups Act (JOBS Act) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act. The adoption dates discussed below reflect this election. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) In February 2016, the FASB issued ASU No. 2016-02, Leases, which would require lessees to recognize assets and liabilities on the balance sheet for most leases, whether operating or financing, while continuing to recognize the expenses on their income statements in a manner similar to current practice. Under the new guidance, the Company would also require to provide enhanced disclosures. The guidance states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The guidance will be effective for the Company as of January 1, 2022, and interim periods in fiscal years beginning January 1, 2023. The Company is in the initial stage of its assessment of the new standard and is currently evaluating the timing of adoption, the quantitative impact of adoption, and the related disclosure requirements. The Company anticipates the adoption of this standard will result in an increase in its noncurrent assets, and current and noncurrent liabilities recorded on the consolidated balance sheets. The Company is currently evaluating the effect that ASU No. 2016-02 will have on its consolidated financial statements and related disclosures. In August 2020, the FASB issued ASU 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 (“ASU 2020-06”). The final guidance issued by the FASB for convertible instruments eliminates two of the three models in ASC 470-20 that require separate accounting for embedded conversion features. Separate accounting is still required in certain cases. Additionally, among other changes, the guidance eliminates some of the conditions for equity classification in ASC 815-40-25 for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the potential impact of this guidance on its consolidated financial statements. In November 2021, the FASB issued ASU No. 2021-10, “Government Assistance (Topic 832): Disclosure by Business Entities about Government Assistance.” The new standard improves the transparency of government assistance received by most business entities by requiring the disclosure of: (1) the types of government assistance received; (2) the accounting for such assistance; and (3) the effect of the assistance on a business entity’s financial statements. This guidance is effective for financial statements issued for annual periods beginning after December 15, 2021. Early adoption is permitted. The Company does not expect the adoption of the standard will have a material impact on its consolidated financial statements.

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
COMMITMENTS AND CONTINGENT LIABILITIES
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 3:- COMMITMENTS AND CONTINGENT LIABILITIES a. Certain motor vehicles of the Company are rented under non-cancellable operating lease agreements. Future minimum lease payments under operating leases as of June 30, 2022 are as follows: ​ ​ ​ ​ As of June 30, (unaudited) ​ ​ ​ 2022 359 2023 677 2024 685 2025 541 2026 549 Thereafter 4,509 ​ 7,320 ​ As of June 30, 2022, the Company made advance payments on account of car leases in the amount of $57 and for facilities rental in the amount of $150. Rental and lease expenses for the six months ended June 30, 2021 and 2022 were $392 and $435, respectively. A guarantee in the amount of $567 was issued by a bank to secure the Company’s office rent. In addition, a guarantee in the amount $225 was issued by a bank to the Commonwealth of Massachusetts, backed by a guarantee from the Company, to support the expansion of ATM Inc’s radioactive license in the State of Massachusetts. b. c. NOTE 3:- COMMITMENTS AND CONTINGENT LIABILITIES  (continued) d. e. f. g.	NOTE 6:- COMMITMENTS AND CONTINGENT LIABILITIES a. Certain motor vehicles of the Company are rented under non-cancellable operating lease agreements. ​ NOTE 6:- COMMITMENTS AND CONTINGENT LIABILITIES (continued) Future minimum lease payments under operating leases as of December 31, 2021 are as follows: ​ ​ ​ ​ ​ As of December 31, 2021 ​ 2022 $ 775 2023 ​ 722 2024 ​ 724 2025 ​ 590 2026 ​ 605 Thereafter ​ 4,948 ​ $ 8,364 ​ Rental and lease expenses for the years ended December 31, 2019, 2020 and 2021 were $ 158, $ 408 and $ 803 respectively. b. Guarantee in the amount of $ 618 was issued by a bank to secure rent payments. c. The Company has received royalty-bearing grants from the IIA to finance its research and development programs in Israel, through which the Company received IIA participation payments in the aggregate amount of $ 4,065 through December 31, 2021. In return, the Company is committed to pay IIA royalties at a rate of 3-3.5% of future sales of the developed products, up to 100% of the amount of grants received plus interest at LIBOR rate. Through December 31, 2021, no royalties have been paid or accrued. In addition, under the intellectual property purchase agreement with Althera, the Company assumed all of Althera’s liabilities towards the IIA totaling $ 474 of royalty-bearing grants received by Althera (plus accrued interest at LIBOR rate). The Company’s liability to the IIA at December 31, 2021, including royalty-bearing grants received by the Company, grants assumed from Althera and the associated LIBOR interest accrued on all such grants, totaled $ 5,061. d. Under the February 2, 2016 intellectual property purchase agreement with Althera, the Company is obligated to pay Althera a fixed rate of 2% (plus VAT) of Company’s future gross revenues (as defined in the agreement) that are derived from the purchased intellectual property, up to a maximum amount of $ 1,500 (plus VAT), in the aggregate, with the potential to set off against certain payments made by the Company to the IIA. e. The Company also entered into intellectual property agreements with Ramot at Tel Aviv University Ltd., the technology transfer company of Tel Aviv University (“Ramot”) on April 21, 2016 and July 14, 2016, all as amended on May 5, 2019, pursuant to which the Company is obligated to pay Ramot a fixed royalty of 2.5% on net sales of all of the Company’s products (as defined in the agreement) by the Company and its affiliates, with no set maximum. The royalty will be payable as of the first commercial sale (as defined in the agreement), until the later of: 15 years; or until the last to expire of the patents or patent applications from research developed at Tel Aviv University and assigned to the Company, on a country-by-country, product-by-product basis. The Company is also obligated to pay a 7% royalty (and in no event less than 0.65% of the net sales of Company products sold by the Company’s licensees in a given year) on any royalties or revenues received by the Company from its licensees. f. Under an Operations Partner Agreement between the Company and services provider HekaBio K.K. of May 21, 2019, the Company makes certain payments to HekaBio K.K. in exchange for consulting and administrative services in Japan, as well as payments upon the achievement of certain clinical and regulatory milestones. In addition, if HekaBio K.K. successfully assists the Company in obtaining regulatory marketing approval of the Company’s products in Japan, then the Company is to grant to HekaBio K.K. options to acquire 271,588 of the Company’s ordinary shares at a price of $4.42 each, and to pay HekaBio K.K. a royalty of 3.5% of the reimbursement price (as defined in the agreement) of such products in Japan and 10% of revenues received by the Company from distribution receipts (as defined in the agreement) for such products in Japan. NOTE 6:- COMMITMENTS AND CONTINGENT LIABILITIES (continued) g. On November 18, 2018 and July 29, 2019, the Company entered into research and license agreements with BGN Technologies, the technology transfer company of Ben Gurion University (“BGN”), further amended on May 12, 2021, wherein the Company will wholly own any intellectual property that is developed jointly by Ben Gurion University and others (including the Company), and BGN will receive 0.75% royalties on all sales of the Company’s alpha radiation products, net of certain deductions and irrespective of the intellectual property underlying such sales, or 1.5% royalties on sales of products that contain intellectual property owned by Ben Gurion University, net of certain deductions. BGN will receive 4% of license revenues (as defined in the agreements) that relate to jointly developed intellectual property, and 8% of license revenues that relate to intellectual property developed solely by Ben Gurion University. The parties also agreed that the Company will continue to conduct research at Ben Gurion University for as long as the researchers wish to and the parties have agreed on a research budget in good faith. h. On December 1, 2020, the Company entered into a clinical trial agreement with Cambridge University Hospitals NHS Trust, wherein Cambridge will receive 5% of any marginal increase in the Company’s net sales (all as defined in the agreement) generated on account of any patent or patent claim granted from the research performed in such trial, and 2% of the Company’s net sales (minus the aforementioned marginal increase payment) received for the treatment of Squamous Cell Carcinoma of the vulva, for three years from the date of first sale, world-wide.

SHAREHOLDERS' EQUITY (DEFICIENC

SHAREHOLDERS' EQUITY (DEFICIENCY)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SHAREHOLDERS' EQUITY (DEFICIENCY)
SHAREHOLDERS' EQUITY (DEFICIENCY)	NOTE 4:- SHAREHOLDERS’ EQUITY (DEFICIENCY) a. On July 6, 2021, the Company’s board of directors approved a 1:0.905292 stock split, which was effected on March 7, 2022. As a result, all Ordinary shares, Convertible preferred shares, options for Ordinary shares, warrants to Preferred Shares, exercise price and net loss per share amounts were adjusted retroactively for all periods presented in these consolidated financial statements as if the stock split and change in par value had been in effect as of the date of these consolidated financial statements. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 June 30, 2022 (unaudited) ​ ​ Issued and ​ Issued and ​ ​ Authorized ​ outstanding ​ Authorized ​ outstanding ​ ​ Number of shares ​ ​ ​ ​ ​ ​ ​ ​ ​ Ordinary shares of no-par value ​ 72,423,360 40,528,913 ​ 362,116,800 68,575,397 (*) At the Closing Date, 13,739,186 Preferred Shares of the Company were converted into 14,270,797 ordinary shares of the Company. In addition, the Company issued 12,435,849 ordinary shares to the SPAC shareholders and PIPE investors in the context of the Merger and PIPE Financing. b. The Ordinary shares confer upon their holders the right to participate in the general meetings of the Company, to vote at such meetings (each share represents one vote), and to participate in any distribution of dividends or any other distribution of the Company’s property, including the distribution of surplus assets upon liquidation. c. The Company has authorized through its 2021 Share Incentive Plan (the “Plan”), an available pool of ordinary shares of the Company from which to grant options, RSUs or other equity compensation to officers, directors, advisors, management and other key employees of up to 15,428,386 Ordinary shares. The equity compensation granted generally has a four-year vesting period and expires ten years after the date of grant, subject to the terms set forth in the Plan. Options granted under the Plan that are cancelled or forfeited before expiration become available for future grant. As of June 30, 2022, 13,732,195 of the Company’s options are available for future grants. The Company is no longer granting further equity compensation under its previous 2016 Share Incentive Plan. ​ NOTE 4:- SHAREHOLDERS’ EQUITY (DEFICIENCY)  (continued) A summary of the status of options under the Plan as of June 30, 2022 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, 2022 (unaudited) ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual life Employees ​ of options ​ price ​ value ​ (years) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at beginning of period ​ 5,325,572 ​ $ 4.97 ​ $ 17,854,046 7.42 Granted ​ 1,720,015 ​ $ 9.03 ​ Exercised ​ — ​ — ​ Forfeited ​ (116,909) ​ $ 8.57 ​ Outstanding at end of period ​ 6,928,678 ​ $ 5.91 ​ $ 25,399,916 7.67 Exercisable options ​ 3,818,054 ​ $ 3.61 ​ $ 20,872,631 6.38 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, 2022 (unaudited) ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual life Service Providers ​ of options ​ price ​ value ​ (years) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at beginning of period ​ 721,197 ​ $ 4.34 ​ $ 2,695,213 6.61 Granted ​ 80,541 ​ $ 9.61 ​ Exercised ​ — ​ — ​ Forfeited ​ — ​ — ​ Outstanding at end of period ​ 801,738 ​ $ 4.93 ​ $ 3,590,197 6.46 Exercisable options ​ 611,449 ​ $ 3.33 ​ $ 3,499,300 5.57 ​ A summary of the status of RSUs under the Plan as of June 30, 2022 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ Number of RSU ​ ​ ​ Outstanding at beginning of year 1,031,250 Granted 126,729 Forfeited and cancelled (16,600) Vested (70,625) Outstanding on June 30, 2022 1,070,754 ​ ​ NOTE 4:- SHAREHOLDERS’ EQUITY (DEFICIENCY)  (continued) In addition, the Company has authorized 1,285,699 ordinary shares of the Company available for sale through its 2021 Employee Share Purchase Plan (the “ESPP”). As of June 30, 2022, no shares have been granted under the ESPP. The total equity-based compensation expense related to all of the Company’s equity-based awards recognized for the six months ended June 30, 2022 and 2021, was comprised as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Research and development ​ $ 169 ​ $ 2,260 Marketing expenses ​ 7 ​ 60 General and administrative ​ 88 ​ 1,125 Total share-based compensation expense ​ $ 264 ​ $ 3,445 ​ In the period ended June 30, 2022 the Company recognized share-based compensation expenses associated with achieved performance condition. The Company recognizes share-based compensation costs based on the accelerated method for awards that are subject to a performance condition. As of June 30, 2022, there were unrecognized compensation costs of $18,394, which are expected to be recognized over a weighted average period of approximately 3.37 years. d. to investors: 1. As part of the 2018 SPA, the Company granted 9,053 warrants to ordinary shares to a public service foundation in Israel. The warrants were exercised on July 15, 2021 into 9,053 Ordinary shares of no-par value with no consideration. 2. In July 2019, as part of the investment round of HekaBio K.K, the investors received 651,067 warrants to ordinary shares with an exercise price of $5.04 to be exercised within 4 years from grant date. 3. In March 2022, in conjunction with the Merger with HCCC, the 3,880,777 warrants convertible into Preferred A Shares of the Company were converted into an identical number of warrants convertible into ordinary shares of the Company. The warrants are exercisable until September 2024 at an exercise price of $3.87 . During the six months ended June 30, 2022, a total of 1,509,176 of such warrants were exercised into 1,125,088 ordinary shares of the Company. At June 30, 2022, a total of 2,371,601 warrants are outstanding. The warrants met all the criteria for equity classification and were reclassified as a component of additional paid-in capital. See also note 6. NOTE 4:- SHAREHOLDERS’ EQUITY (DEFICIENCY)  (continued) e. 1. In April 2016, 67,897 warrants to ordinary shares were issued to a consultant for services received to be exercised within 7 years from grant date. 2. In April 2020, 879,609 warrants were exercised into 556,548 ordinary shares of no-par value, for $30 received in cash and the rest exercised on a cashless basis. In addition, in November 2020, 90,529 warrants were exercised into 67,897 ordinary shares of no-par value, all on a cashless basis .	NOTE 10:- SHAREHOLDERS’ DEFICIENCY a. Ordinary share capital is composed as follows: On July 6, 2021, the Company’s board of directors approved a 1: 0.905292 stock split which was effected on March 7, 2022. As a result, all Ordinary shares, Convertible preferred shares, options for Ordinary Shares, warrants to Preferred Shares, exercise price and net loss per share amounts were adjusted retroactively for all periods presented in these consolidated financial statements as if the stock split and change in par value had been in effect as of the date of these consolidated financial statements. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ December 31, 2021 ​ Authorized Issued and outstanding Authorized Issued and outstanding ​ ​ Number of shares Ordinary shares of no-par value (*) ​ 72,423,360 ​ 40,433,578 ​ 72,423,360 ​ 40,528,913 (*) Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details. ​ NOTE 10:- SHAREHOLDERS’ DEFICIENCY (continued) b. Ordinary shares rights: (i) The Ordinary shares confer upon their holders the right to participate in the general meetings of the Company, to vote at such meetings (each share represents one vote), and to participate in any distribution of dividends or any other distribution of the Company’s property, including the distribution of surplus assets upon liquidation. (ii) In July 2019, HekaBio K.K. invested an amount of $ 5,250 into the Company, in exchange for 1,302,132 Ordinary shares and 651,067 warrants to ordinary shares of the Company. c. Share option plans: The Company has authorized through its 2016 Share Option Plan (the “Plan”), an available pool of Ordinary shares of the Company from which to grant options to officers, directors, advisors, management and other key employees of up to 7,611,725 Ordinary shares. The options granted generally have a four-year vesting period and expire ten years after the date of grant, subject to the terms set forth in the Plan. Options granted under the Plan that are cancelled or forfeited before expiration become available for future grant. As of December 31, 2021, 442,439 of the Company’s options are available for future grants. A summary of the status of options under the Plan as of December 31, 2021 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual Employees of options price value life (years) Outstanding at beginning of year ​ 4,062,408 ​ $ 3.40 ​ $ 944,820 ​ 7.78 Granted 1,321,211 $ 9.81 ​ Exercised (4,809) $ 4.42 ​ Forfeited and cancelled (53,238) $ 5.16 ​ Outstanding at end of year 5,325,572 $ 4.97 $ 17,854,046 7.42 Exercisable options 3,233,657 $ 3.23 $ 14,184,527 6.56 ​ ​ ​ NOTE 10:- SHAREHOLDERS’ DEFICIENCY (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual Service Providers of options price value life (years) Outstanding at beginning of year ​ 662,006 ​ $ 2.79 ​ $ 313,200 ​ 6.91 Granted 140,667 $ 9.79 ​ Exercised (81,476) $ 1.10 ​ Forfeited and cancelled — ​ ​ Outstanding at end of year 721,197 $ 4.34 $ 2,695,213 6.61 Exercisable options 580,745 $ 3.05 $ 2,649,873 5.89 ​ A summary of the status of RSUs under the Plan as of December 31, 2021 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ Number of RSU Outstanding at beginning of year — Granted 1,036,850 Forfeited and cancelled (5,600) Outstanding on December 31, 2021 1,031,250 ​ The total equity-based compensation expense related to all of the Company’s equity-based awards recognized for the year ended December 31, 2020 and 2021, was comprised as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Research and development ​ $ 380 ​ $ 372 ​ $ 654 Marketing expenses ​ 18 ​ 20 ​ 7 General and administrative ​ 148 ​ 204 ​ 151 Total share-based compensation expense ​ $ 546 ​ $ 596 ​ $ 812 ​ As of December 31, 2021, there were unrecognized compensation costs of $ 2,280, which are expected to be recognized over a weighted average period of approximately 3.28 years. The weighted average exercise price of the Company’s options granted during the year ended December 31, 2019, 2020 and 2021 was $4.06, $4.42 and $9.81, respectively. The weighted-average grant date fair value of options granted during the years ended December 31, 2021, 2020 and 2019, was $4.45, $0.76 and $0.6, respectively. ​ NOTE 10:- SHAREHOLDERS’ DEFICIENCY (continued) d. Warrants to investors: (i) As part of 2016 investment round, the Company granted the investors 6,789,694 warrants. In December 2019, these warrants were exercised into 5,316,493 Ordinary shares of no-par value, of them 1,412,520 were exercised on a cash basis in consideration of approximately $ 1,560, and 5,377,174 were exercised on a cashless basis at a ratio of approximately 0.73 Ordinary share per exercised warrant . (ii) As part of the 2018 SPA, the Company granted 9,053 warrants to ordinary shares to a public service foundation in Israel. The warrants were exercised on July 15, 2021 into 9,053 Ordinary shares of no-par value with no consideration. (iii) In July 2019, as part of the investment round of HekaBio K.K, the investors received 651,067 warrants to Ordinary shares with an exercise price of $ 5.04 to be exercise within 4 years from grant date. e. Warrants to consultants: (i) In April 2016, 67,897 warrants to Ordinary shares were issued to a consultant for services received to be exercised within 7 years from grant date. (ii) In April 2020 879,609 warrants were exercised into 556,548 Ordinary shares of no-par value, for $ 30 received in cash and the rest exercised on a cashless basis. In addition, in November 2020, 90,529 warrants were exercised into 67,897 Ordinary shares of no-par value, all on a cashless basis .

WARRANTS LIABILITY

WARRANTS LIABILITY	6 Months Ended
	Jun. 30, 2022
WARRANTS LIABILITY
WARRANTS LIABILITY	NOTE 5:- WARRANTS LIABILITY In March 2022, in conjunction with the Merger with HCCC, the Company issued 13,750,000 warrants to the public shareholders of HCCC (the “Public Warrants”) and 2,142,000 warrants to the sponsor of HCCC (the “Private Warrants”) in exchange for the surrender and cancellation of an identical number of warrants exercisable into common stock of HCCC. The Public Warrants and the Private Warrants exercise Public Warrants Each whole warrant will entitle the registered holder to purchase one Ordinary share. No fractional warrants will be issued and only whole warrants will trade. No warrant will be exercisable and the Company will not be obligated to issue an Ordinary share upon exercise of a warrant unless the Ordinary share issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. In no event is the Company required to net cash settle any warrant. During any period if the Company has failed to maintain an effective registration statement, warrant holders will be able to, until such time there is an effective registration statement, exercise their warrants on a “cashless basis.” Once the warrants become exercisable, the Company may call the warrants for redemption: ● In whole and not in part; ● At a price of $0.01 per warrant; ● Upon not less than 30 days’ prior written notice of redemption (the “30-day redemption period”) to each warrant holder; and ● If, and only if, the closing price of the Ordinary shares equals or exceeds $18.00 per share (subject to standard adjustments) for any 20 trading days within a 30 - trading day period ending three business days before the Company sends to the notice of redemption to the warrant holders. NOTE 5:- WARRANTS LIABILITY (continued) If the Company calls the warrants for redemption for cash the Company’s management will have the option to require any holder that wishes to exercise his, her or its warrant to do so on a “cashless basis.” If the Company’s management takes advantage of this option, all holders of warrants would pay the exercise price by surrendering their warrants for that number of shares of Ordinary shares equal to the quotient obtained by dividing (x) the product of the number of Ordinary shares underlying the warrants, multiplied by the excess of the “fair market value” of Ordinary shares over the exercise price of the warrants by (y) the fair market value. The “fair market value” will mean the average closing price of the Ordinary shares for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants. Private Warrants Except as described below, the Private Warrants have terms and provisions that are identical to those of the Public Warrants. Healthcare Capital Sponsor, LLC (the “Sponsor”) has agreed not to sell or transfer the Private Warrants without our permission for 180 days following the closing of the Merger. The Private Warrants will not be redeemable by the combined company so long as they are held by the Sponsor or its permitted transferees. The Sponsor, or its permitted transferees, has the option to exercise the Private Warrants on a cashless basis. If the Private Warrants are held by someone other than the Sponsor or its permitted transferees, the Private Warrants will be redeemable by the combined company and exercisable by such holders on the same basis as the Public Warrants. If holders of the Private Warrants elect to exercise them on a cashless basis, they would pay the exercise price by surrendering their warrants for that number of Ordinary shares equal to the quotient obtained by dividing (x) the product of the number of shares of Ordinary shares underlying the warrants, multiplied by the difference between the exercise price of the warrants and the “fair market value” (defined below) by (y) the fair market value. The “fair market value” means the average reported last sale price of the Ordinary shares for the 10 trading days ending on the third trading day prior to the date on which the notice our warrant exercise is sent to the warrant agent.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS	NOTE 6:- FAIR VALUE MEASUREMENTS The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2021 and June 30, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Level 1 Level 2 Level 3 ​ ​ Audited ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants to convertible preferred shares ​ $ — ​ $ — ​ $ 18,623 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, 2022 ​ Level 1 Level 2 Level 3 ​ ​ (Unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants Liability – Public Warrants ​ $ 6,543 ​ $ — ​ $ — Warrant Liability – Private Warrants ​ — ​ — ​ 6,405 Total ​ $ 6,543 ​ $ — ​ $ 6,405 ​ The fair value of the Public Warrants is determined with reference to the prevailing market price for warrants that are trading on Nasdaq under the ticker DRTSW. NOTE 6:- FAIR VALUE MEASUREMENTS  (continued) The Private warrants were valued using a Black Scholes Option Pricing Model, which is considered to be a Level 3 fair value measurement. The Black Scholes model’s primary unobservable input utilized in determining the fair value of the Private warrants is the expected volatility of the Ordinary shares. The expected volatility was implied from a blend of the Company’s own Ordinary share and Public Warrant pricing, and the average historical share volatilities of several unrelated public companies within the Company’s industry that the Company considers to be comparable to its own business. The Warrants to convertible preferred shares were converted into an identical number of warrants convertible into ordinary shares of the Company. After conversion the converted warrants were valued using a Black Scholes Option Pricing Model. The Black Scholes model’s primary unobservable input utilized in determining the fair value of the Warrants to convertible preferred shares is the expected volatility of the Ordinary shares. The expected volatility was implied from the Company’s own Ordinary shares and Public Warrants pricing, and the average historical share volatilities of several unrelated public companies within the Company’s industry that the Company considers to be comparable to its own business. ​ There were no transfers in or out of Level 3 from other levels in the fair value hierarchy. The following table provides the inputs used for Level 3 fair value measurements: ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 June 30, 2022 ​ ​ (Audited) ​ (Unaudited) Expected term (years) 1.25 4.68 ​ Expected volatility 83.00 % 43.81 % Risk-free rate 0.75 % 3.01 % Dividend yield 0.00 % 0.00 % ​ The following table presents the changes in the fair value of Level 3 warrants liability: ​ ​ ​ ​ ​ ​ Private Warrants ​ ​ ​ ​ Fair value as of March 7, 2022 (merger date) ​ $ 11,652 Change in fair value ​ (5,247) Fair value as of June 30, 2022 ​ $ 6,405 ​ ​ ​ ​ ​ ​ Warrants to Convertible Preferred Shares ​ ​ ​ ​ Fair value as of January 1, 2022 ​ $ 18,623 Change in fair value ​ 16,547 Conversion of Warrants to Convertible Preferred shares in connection with SPAC merger ​ (35,170) Fair value as of June 30, 2022 ​ $ — ​	NOTE 7:- FAIR VALUE MEASUREMENTS Financial instruments measured at fair value on a recurring basis include warrants to convertible preferred shares (see note 9). The warrants are classified as a liability in accordance with ASC 480-10-25. These warrants were classified as level 3 in the fair value hierarchy since some of the inputs used in the valuation (the share price) were determined based on management’s assumptions. To calculate the fair value of the warrants, the Company first calculated the underlying preferred share value by using the income approach and the market approach. Then the equity value was allocated by using the hybrid model method utilizing two scenarios of OPM and IPO. Once the preferred shares value was derived from the two scenarios, the Black-Scholes model The following table summarizes the assumptions used by the Company in the Black-Scholes model: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2019 2020 2021 Expected term 3 2.25 1.25 ​ Expected dividend yield 0 % 0 % 0 % Expected volatility 78.11 % 96.83 % 83.00 % Risk-free interest rate 1.91 % 0.42 % 0.75 % ​ The change in the fair value of the preferred share warrants liability is summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2021 Beginning of year ​ $ 5,163 ​ $ 5,366 Change in fair value ​ 203 ​ 13,257 End of year ​ $ 5,366 ​ $ 18,623 ​

FINANCIAL EXPENSES, NET

FINANCIAL EXPENSES, NET	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
FINANCIAL EXPENSES, NET
FINANCIAL EXPENSES, NET	NOTE 7:- FINANCIAL EXPENSES, NET ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, ​ 2021 2022 ​ ​ Unaudited ​ ​ ​ ​ ​ ​ ​ Financial expenses: ​ ​ ​ Foreign currency transaction loss ​ $ 425 ​ $ 260 Remeasurement of warrants, net ​ 12,171 ​ 11,105 Others ​ 10 ​ 13 Total financial expenses ​ 12,606 ​ 11,378 Financial income: ​ ​ Foreign currency transaction income ​ ​ Interest from deposits ​ 152 ​ 436 Total financial income ​ 152 ​ 436 Financial expenses, net ​ $ 12,454 ​ $ 10,942 ​	NOTE 11:- FINANCIAL EXPENSES, NET ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Financial expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency transaction loss, net ​ $ 79 ​ $ — ​ $ 412 Remeasurement of warrants ​ 994 ​ 203 ​ 13,257 Others ​ 11 ​ 14 ​ 16 Total financial expenses ​ 1,084 ​ 217 ​ 13,685 Financial income: ​ ​ ​ Foreign currency transaction profit, net ​ — ​ 101 ​ — Interest from deposits ​ 776 ​ 613 ​ 211 Others ​ — ​ 23 ​ — Total financial income ​ 776 ​ 737 ​ 211 Financial expenses (income), net ​ $ 308 ​ $ (520) ​ $ 13,474 ​

BASIC AND DILUTED NET LOSS PER

BASIC AND DILUTED NET LOSS PER SHARE	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
BASIC AND DILUTED NET LOSS PER SHARE
BASIC AND DILUTED NET LOSS PER SHARE	NOTE 8:- BASIC AND DILUTED NET LOSS PER SHARE The following table sets forth the computation of the Company’s basic and diluted net loss per Ordinary share: ​ ​ Six months ended ​ ​ June 30, ​ 2021 2022 ​ ​ Unaudited ​ ​ ​ ​ ​ ​ ​ Net loss ​ $ 18,693 ​ $ 27,743 Basic and diluted weighted-average number of Ordinary shares outstanding (*) ​ 40,512,967 ​ 58,023,875 Net loss per Ordinary share, basic and diluted ​ $ 0.46 ​ $ 0.48 (*) Prior period results have been retroactively adjusted to reflect the 1 : 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details. For the six months ended June 30, 2021 and 2022, all outstanding options, warrants and Convertible preferred shares have been excluded from the calculation of the diluted net loss per share since their effect was anti-dilutive. As of June 30, 2021, and 2022 the total weighted average number of shares related to outstanding preferred shares, options and warrants excluded from the calculations of diluted net loss per share were 22,956,485 and 27,571,715, respectively.	NOTE 12:- BASIC AND DILUTED NET LOSS PER SHARE The following table sets forth the computation of the Company’s basic and diluted net loss per Ordinary share: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Numerator: ​ ​ ​ ​ ​ ​ ​ ​ Net loss attributable to Ordinary shareholders ​ $ (8,367) ​ $ (8,882) ​ $ (27,271) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ ​ Weighted-average shares used in computing net loss per share attributable to ordinary shareholders, basic and diluted ​ 33,815,448 ​ 40,274,935 ​ 40,534,697 Net loss per share attributable to ordinary shareholders, basic and diluted ​ (0.25) ​ (0.22) ​ (0.67) ​ The potential shares of ordinary shares that were excluded from the computation of diluted net loss per share attributable to ordinary shareholders for the periods presented because including them would have been anti-dilutive are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Convertible preferred shares ​ 7,229,885 ​ 13,739,186 ​ 13,739,186 Outstanding share options 4,371,668 4,724,414 6,046,769 RSU — — 1,031,250 Warrant to Preferred A shares 3,614,960 3,880,777 3,880,777 Warrants 8,436,578 651,067 651,067 ​ ​ 23,653,091 22,995,444 25,349,049 ​

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 9:- SUBSEQUENT EVENTS In August 2022, the Company entered into a collaboration agreement with MIM Software Inc. (“MIM”), under which the parties will collaborate on the use of MIM’s software suite, including MIM Symphony and MIMcloud®, for development of new features and support for the Alpha DaRT across multiple potential indications, integration into all clinical trials involving the Alpha DaRT, and bundling the MIM software with the Alpha DaRT for future commercial sales in territories where the Alpha DaRT and MIM’s software are both approved. The agreement contemplates certain payments to be made by the Company to MIM in the future, including upon development work to facilitate the use of MIM’s software with the Alpha DaRT in new geographies or sites or with additional features, and upon sale of the Alpha DaRT bundled with MIM software.	NOTE 14:-SUBSEQUENT EVENTS a. On January 18, 2022, the Company instituted a floating pledge on its assets in favor of Bank Leumi Le-Israel BM, to support a $ 225 standby letter of credit in favor of the Massachusetts Department of Public Health. The letter of credit was provided in connection with an application by ATM Inc. for an expansion of the maximum possession limit in its radioactive license for use in the Lawrence, MA site, pursuant to decommissioning financial assurance regulations of the Massachusetts Department of Public Health’s Radiation Control Program. b. Business Combination Pursuant to the Merger Agreement described in Note 1a, on March 7, 2022 (the “Closing Date”), Archery Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of the Company was merged with and into HCCC, with HCCC surviving as a wholly-owned subsidiary of the Company (the “Business Combination”). Pursuant to the Merger Agreement, and immediately prior to the consummation of the Merger (the time of such consummation, the “Effective Time”), the Company effected a recapitalization whereby (i) the Company adopted amended and restated articles of association, (i) each preferred share of the Company was automatically converted into such number of the Company’s ordinary shares as determined in accordance with the Company’s existing articles of association; (ii) each of the Company’s ordinary shares that was issued and outstanding immediately prior to the Effective Time was split into 0.905292 ordinary shares of the Company (rounded to the nearest whole number), such that the value of each of the Company’s ordinary shares at the time of execution of the Merger Agreement equaled $10.00 per share, based upon the agreed pre-money equity value of the Company (the “Share Split”); and (iii) outstanding securities convertible into securities of the Company were adjusted to give effect to the foregoing transactions and remain outstanding. As a result, all ordinary shares, convertible preferred shares, options and warrants for ordinary shares, exercise prices and net loss per share amounts were adjusted retroactively for all periods presented in these financial statements. Additionally, concurrently with the closing of the Merger, Alpha Tau issued securities pursuant to the Subscription Agreements executed with certain investors under a PIPE (Private Investment in Public Equity) transaction. Following the recapitalization, (a) immediately prior to the Merger, each share of Class B common stock of HCCC was cancelled automatically and converted into one share of Class A common stock of HCCC, (b) after giving effect to the foregoing and in connection with the Merger, each share of Class A common stock of HCCC issued and outstanding was converted automatically into one Company ordinary share, and (c) each outstanding warrant of HCCC was converted into a warrant of the Company and convertible into the Company’s ordinary shares. An amount of $ 90,872 of gross cash proceeds were raised by the Company in the aforementioned transactions.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES
Use of estimates:	b. The preparation of the unaudited interim consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the interim consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. Actual results could differ from those estimates.	a. Use of estimates for the preparation of financial statements: The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. On an ongoing basis, the Company’s management evaluates estimates, including those related to fair values of convertible preferred shares warrants, fair values of share-based awards, deferred taxes, and contingent liabilities. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
Consolidated financial statements in U.S. dollars		b. Consolidated financial statements in U.S. dollars: The accompanying consolidated financial statements have been prepared in U.S. dollars. A substantial portion of the Company’s expenses are incurred in New Israeli Shekels. However, the Company finances its operations mainly in U.S. dollars, a substantial portion of its expenses are incurred in U.S. dollars and revenues from its primary markets are anticipated to be generated in U.S. dollars. As such, the Company’s management believes that the U.S. dollar is the currency of the primary economic environment in which the Company operates. Thus, the functional and reporting currency of the Company is the U.S. dollar. A subsidiary’s functional currency is the currency of the primary economic environment in which the subsidiary operates; normally, that is the currency of the environment in which a subsidiary primarily generates and expends cash. In making the determination of the appropriate functional currency for a subsidiary, the Company considers cash flow indicators, local market indicators, financing indicators and the subsidiary’s relationship with both the parent company and other subsidiaries. For subsidiaries that are primarily a direct and integral component or extension of the parent entity’s operations, the U.S. dollar is the functional currency. The Company has determined the functional currency of its foreign subsidiaries is the U.S. Dollar. The foreign operations are considered a direct and integral part or extension of the Company’s operations. The day-to-day operations of the foreign subsidiaries are dependent on the economic environment of the U.S. Dollar. Transactions and balances denominated in U.S. dollars are presented at their original amounts. Monetary accounts maintained in currencies other than the dollar are re-measured into dollars in accordance with Accounting Standards Codification No. 830, “Foreign Currency Matters” (“ASC 830”). All transaction gains and losses of the re-measurement of monetary balance sheet items are reflected in the statements of operations as financial income or expenses, as appropriate.
Principles of consolidation		NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) c. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiaries. Intercompany balances have been eliminated upon consolidation.
Cash equivalents		d. Cash equivalents: Cash equivalents are short-term, highly liquid investments that are readily convertible into cash with an original maturity of three months or less, at the date acquired.
Restricted cash	c. Restricted cash is primarily invested in bank deposit and is used as security for the Company’s lease commitments. The following table provides a reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents, as reported on the balance sheets ​ $ 11,132 ​ $ 11,571 Restricted cash, as reported on the balance sheets ​ 584 ​ 792 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 11,716 ​ $ 12,263	e. Restricted cash: Restricted cash is primarily invested in bank deposits and is used as security for the Company’s lease commitments. The following table provides a reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Cash and cash equivalents, as reported on the balance sheets ​ $ 15,598 ​ $ 23,236 Restricted cash, as reported on the balance sheets ​ 576 ​ 618 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 16,174 ​ $ 23,854
Short-term deposits		f. Short-term deposits: A short-term bank deposit is a deposit with a maturity of more than three months but less than one year. Deposits in U.S. dollars bear interest at rates ranging from.0.05%-1.65% and 0.01%-0.62%, per annum, as of December 31, 2020 and 2021, respectively. Short-term deposits are presented at cost, which approximates market value due to their short maturities.
Property and equipment, net		g. Property and equipment, net: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following rates: ​ ​ ​ ​ ​ % Computers and software 33 Laboratory equipment 10 – 15 Furniture and office equipment 7 – 15 Car 20 Manufacturing equipment 10 Leasehold improvements Over the shorter of the term of the lease or its useful life
Impairment of long-lived assets		h. Impairment of long-lived assets: The Company’s long-lived assets are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) For the years ended December 31, 2019, 2020 and 2021 there were no impairment losses identified.
Research and development expenses, net		i. Research and development expenses, net: Research and development expenses consist of personnel costs (including salaries, benefits and share-based compensation), materials, consulting fees and payments to subcontractors, costs associated with obtaining regulatory approvals, executing pre-clinical and clinical studies and maintenance and prosecution of the Company’s intellectual property rights. In addition, research and development expenses include overhead allocations consisting of various administrative and facilities related costs. The Company charges research and development expenses as expenses when incurred. Grants from the Israeli Innovation Authority (IIA) are offset against research and development costs at the later of when grant receipt is assured or the expenses are incurred.
Accounting for share-based payments		j. Accounting for share-based payments: The Company accounts for share based compensation in accordance with ASC No. 718, “Compensation — Stock Compensation” that requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line attribution method over the requisite service period of each of the awards. The Company recognizes forfeitures of awards as they occur. For awards with no performance conditions, the Company recognizes the related share-based compensation expense on a straight-line basis over the requisite service period of the awards, including awards with graded vesting. For awards with performance conditions the share-based compensation expense is recognized if and when the Company concludes that it is probable that the performance condition will be achieved and where the performance condition awards include graded vesting, the share-based compensation expense is recognized based on the accelerated method. The Company reassesses the probability of vesting at each reporting period for awards with performance conditions and adjust compensation cost based on its probability assessment. The Company selected the Black-Scholes option-pricing model as the most appropriate fair value method for its option awards. The option-pricing model requires a number of assumptions, of which the most significant are the share price, volatility and the expected option term. The fair value of ordinary share underlying the options has historically been determined by management and the board of directors. Because there has been no public market for the Company’s ordinary shares, the board of directors has determined fair value of an ordinary share at the time of grant of the option by considering a number of objective and subjective factors including financing investment rounds, operating and financial performance, the lack of liquidity of share capital and general and industry specific economic outlook, amongst other factors. The fair value of the underlying ordinary shares will be determined by the board of directors until such time as the Company’s ordinary shares are listed on an established stock exchange. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) The computation of expected volatility is based on actual historical share price volatility of comparable companies. For option grants that are considered to be “plain vanilla,” the Company determines the expected term using the simplified method. The simplified method deems the term to be the average of the time-to-vesting and the contractual life of the options. The Company has historically not paid dividends and has no foreseeable plans to pay dividends and, therefore, uses an expected dividend yield of zero in the option pricing model. The risk-free interest rate is based on the yield of U.S. treasury bonds with equivalent terms as the expected term of the options. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 2020 2021 Expected term (years) 5.4 – 7.1 ​ 2.0 – 6.2 ​ 5.0 – 6.3 ​ Expected volatility 85.3% – 88.6% ​ 90.8% – 102.1% ​ 85.5% – 89.2% ​ Risk-free interest rate 1.9% – 2.6% ​ 0.1% – 0.5% ​ 0.8% – 1.4% ​ Expected dividend yield 0% ​ 0% ​ 0% ​ ​ Total share-based compensation expenses related to employees, consultants and other service providers for the years ended December 31, 2019, 2020 and 2021, amounted to $546, $596 and $812, respectively.
Grants and participations		k. Grants and participations: Royalty-bearing grants from the Israeli Innovation Authority (“IIA”) (previously known as Office of the Chief Scientist) of the Ministry of Economy and Industry in Israel for funding of approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred, and are presented as a deduction from research and development expenses. Since the payment of royalties is not probable when the grants are received, the Company does not record a liability for amounts received from IIA until the related revenues are recognized. In the event of failure of a project that was partly financed by IIA, the Company will not be obligated to pay any royalties or repay the amounts received. The Company recognized participations in research and development as a reduction from research and development expenses in the amount of $ 571, $ 878 and $ 2,459 for the years ended December 31,2019, 2020 and 2021, respectively.
Convertible preferred shares and convertible preferred shares warrant liability		l. Convertible preferred shares and convertible preferred shares warrant liability: The Company’s preferred shares are considered a “freestanding financial instrument” pursuant to ASC 480 “Distinguishing Liabilities from Equity” and are redeemable in a deemed liquidation event, which is not under the control of the Company; thus, the Company classified the shares outside permanent equity pursuant to ASC 480-10-S99. As of December 31, 2021, and 2020, the Company did not adjust the carrying values of the shares to the deemed liquidation values of such shares since a deemed liquidation event was not probable. The Company’s warrants to purchase the Company’s convertible preferred shares are considered a “freestanding financial instrument” pursuant to ASC 480. The warrants were classified as a liability on the balance sheet, initially and subsequently measured at fair value through earnings, as the underlying shares are contingently redeemable (upon a deemed liquidation event, which is not under the Company’s control) and, therefore, embody an obligation that is indexed to an obligation to repurchase the Company’s shares by transferring assets. The change in fair value of the warrants is recognized as a component of financial expenses, net, in the statements of operation (see note 9).
Warrants	d. The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability under ASC 480, are indexed to the Company’s own shares and whether the warrants are eligible for equity classification under ASC 815-40. This assessment is conducted at the time of warrant issuance and as of each subsequent reporting period end date while the warrants are outstanding . Warrants that meet all the criteria for equity classification, are required to be recorded as a component of additional paid-in capital. Warrants that do not meet all the criteria for equity classification, are required to be recorded as liabilities at their initial fair value on the date of issuance and remeasured to fair value through earnings at each balance sheet date thereafter . The Company has classified the SPAC warrants assumed during the Merger (both public and private) as a liability pursuant to ASC 815-40 since the warrants do not meet the equity classification conditions. Accordingly, the Company measured the warrants at their fair value. The warrants liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our statement of comprehensive loss.
Fair value of financial instruments	e. Fair value is defined as the exchange price that would be received from the sale of an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy which requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES  (continued) A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 — unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Financial instruments consist among others of cash equivalents, restricted cash, other accounts receivable, trade payables, and other accounts payable and accrued expenses. The estimated fair values of these financial instruments approximate their carrying value as presented, due to their short-term maturities. We consider public warrant liabilities to be Level 1 and private warrants are measured at fair value using Level 3 inputs. The financial liability for the warrant liabilities are accounted for at fair value through profit and loss.	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) m. Fair value of financial instruments: The Company applies ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), pursuant to which fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various valuation approaches. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. Fair value is an exit price, representing the amount that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. A three-tier fair value hierarchy is established as a basis for considering such assumptions and for inputs used in the valuation methodologies in measuring fair value: ● Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. ● Level 2 — Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 — Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The carrying amounts of cash and cash equivalents, short-term deposits, prepaid expenses, other receivables, trade payables, other accounts payable and accrued expenses approximate their fair value due to the short-term maturity of such instruments. The financial instruments carried at fair value on the Company’s consolidated balance sheets as of December 31, 2019, 2020 and 2021 are warrants to convertible preferred shares classified as a liability (see note 7). The following methods and assumptions were used by the Company in estimating their fair value disclosures for financial instruments: The fair value measurement of warrants to convertible preferred shares are measured using unobservable inputs that require a high level of judgment to determine fair value, and thus are classified as Level 3 financial instruments. To calculate the fair value of the warrants, the Company first calculated the underlying preferred share value by using the income approach and the market approach. Then the equity value was allocated by using the hybrid model method utilizing two scenarios of OPM and IPO. Once the preferred shares value was derived from the two scenarios, the Black-Scholes model was utilized to calculate the warrants value in each one of the scenarios. Then, probability for each one of the scenarios was applied by the Company to derive the weighted average fair value of the warrants. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instruments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates.
Ordinary share warrants classification and measurement		n. Ordinary share warrants classification and measurement: The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability under ASC 480, are indexed to the Company’s own stock and whether the warrants are eligible for equity classification under ASC 815-40. This assessment is conducted at the time of warrant issuance and as of each subsequent reporting period end date while the warrants are outstanding. Warrants that meet all the criteria for equity classification, are required to be recorded as a component of additional paid-in capital. Warrants that do not meet all the criteria for equity classification, are required to be recorded as liabilities at their initial fair value on the date of issuance and remeasured to fair value through earnings at each balance sheet date thereafter. As of December 31, 2020, and 2021, the Company had 728,017 and 718,964 outstanding ordinary share warrants, respectively. The warrants were classified as equity (see notes 10d and 10e).
Income taxes		o. Income taxes: The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). ASC 740 prescribes the use of the liability method whereby deferred tax asset and liability account balances are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, to reduce deferred tax assets to their estimated realizable value, if needed. ASC 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. As of December 31, 2021, and 2020 no liability for unrecognized tax benefits was recorded as a result of ASC 740.
Concentration of credit risks		p. Concentration of credit risks: Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash and cash equivalents, restricted cash and short-term deposits. Cash, cash equivalents, restricted cash and short-term deposits are deposited in major banks in Israel, United States and Japan. Such investments in Israel and abroad may be in excess of insured limits and are not insured in other jurisdictions. Generally, cash and cash equivalents may be redeemed upon demand and, therefore, bear minimal risk.
Severance pay		q. Severance pay: All the Company’s employees who are Israeli citizens have subscribed to Section 14 of Israel’s Severance Pay Law, 5723-1963 (“Section 14”). Pursuant to Section 14, employees covered by this section are entitled to monthly deposits at a rate of 8.33% of their monthly salary, made on their behalf by the Company. Payments in accordance with Section 14 release the Company from any future severance liabilities in respect of those employees. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) Neither severance pay liability nor severance pay fund under Section 14 for such employees is recorded on the Company’s consolidated balance sheets. Severance pay expense for the years ended December 31, 2019, 2020 and 2021 amounted to $ 117, $ 194 and $ 318, respectively.
Contingent liabilities		r. Contingent liabilities: The Company accounts for its contingent liabilities in accordance with ASC 450, “Contingencies” (“ASC 450”). A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. As of December 31, 2019, 2020 and 2021, no provision is recorded.
Basic and diluted net loss per share		s. Basic and diluted net loss per share: The Company computes net loss per share using the two-class method required for participating securities. The two-class method requires income available to ordinary shareholders for the period to be allocated between ordinary shares and participating securities based upon their respective rights to receive dividends as if all income for the period had been distributed. The Company considers its convertible preferred shares to be participating securities as the holders of the convertible preferred shares would be entitled to dividends that would be distributed to the holders of ordinary shares, on a pro-rata basis, on an as-converted basis. These participating securities do not contractually require the holders of such shares to participate in the Company’s losses. As such, net loss for the periods presented was not allocated to the Company’s participating securities. The Company’s basic net loss per share is calculated by dividing net loss attributable to ordinary shareholders by the weighted-average number of shares of ordinary shares outstanding for the period, without consideration of potentially dilutive securities. The diluted net loss per share is calculated by giving effect to all potentially dilutive securities outstanding for the period using the treasury share method or the if-converted method based on the nature of such securities. Diluted net loss per share is the same as basic net loss per share in periods when the effects of potentially dilutive shares of ordinary shares are anti-dilutive.
Deferred Transaction costs		t. Deferred Transaction costs: Deferred transactions costs consist primarily of accounting, legal, and other fees related to the Company’s transaction. Upon consummation of the transaction, the deferred transaction costs will be reclassified to shareholders’ deficit and recorded against the proceeds from the transaction. The Company capitalized $1,700 of deferred offering costs within other assets, noncurrent in the consolidated balance sheets as of December 31, 2021. No transaction costs were capitalized as of December 31, 2020.
Non-controlling interest		u. Non-controlling interest: The consolidated financial statements included the Company’s accounts and the accounts of the Company’s wholly- and majority-owned subsidiaries. Non-controlling interest positions of our consolidated entities are reported as a separate component of consolidated equity from the equity attributable to the Company’s shareholders.
Recently adopted Accounting Standards:	f. In August 2020, the FASB issued ASU 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 (“ASU 2020-06”). The final guidance issued by the FASB for convertible instruments eliminates two of the three models in ASC 470-20 that require separate accounting for embedded conversion features. Separate accounting is still required in certain cases. Additionally, among other changes, the guidance eliminates some of the conditions for equity classification in ASC 815-40-25 for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company early adopted the guidance for the year ended December 31, 2022, and interim periods in fiscal years beginning January 1, 2022, and the adoption did not have a material impact on the Company’s consolidated financial statements.	v. Recently Issued Accounting Pronouncements and not yet adopted As an “emerging growth company”, the Jumpstart Our Business Startups Act (JOBS Act) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act. The adoption dates discussed below reflect this election. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) In February 2016, the FASB issued ASU No. 2016-02, Leases, which would require lessees to recognize assets and liabilities on the balance sheet for most leases, whether operating or financing, while continuing to recognize the expenses on their income statements in a manner similar to current practice. Under the new guidance, the Company would also require to provide enhanced disclosures. The guidance states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The guidance will be effective for the Company as of January 1, 2022, and interim periods in fiscal years beginning January 1, 2023. The Company is in the initial stage of its assessment of the new standard and is currently evaluating the timing of adoption, the quantitative impact of adoption, and the related disclosure requirements. The Company anticipates the adoption of this standard will result in an increase in its noncurrent assets, and current and noncurrent liabilities recorded on the consolidated balance sheets. The Company is currently evaluating the effect that ASU No. 2016-02 will have on its consolidated financial statements and related disclosures. In August 2020, the FASB issued ASU 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 (“ASU 2020-06”). The final guidance issued by the FASB for convertible instruments eliminates two of the three models in ASC 470-20 that require separate accounting for embedded conversion features. Separate accounting is still required in certain cases. Additionally, among other changes, the guidance eliminates some of the conditions for equity classification in ASC 815-40-25 for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the potential impact of this guidance on its consolidated financial statements. In November 2021, the FASB issued ASU No. 2021-10, “Government Assistance (Topic 832): Disclosure by Business Entities about Government Assistance.” The new standard improves the transparency of government assistance received by most business entities by requiring the disclosure of: (1) the types of government assistance received; (2) the accounting for such assistance; and (3) the effect of the assistance on a business entity’s financial statements. This guidance is effective for financial statements issued for annual periods beginning after December 15, 2021. Early adoption is permitted. The Company does not expect the adoption of the standard will have a material impact on its consolidated financial statements.
Recently Issued Accounting Pronouncements and not yet adopted:	g. In February 2016, the FASB issued ASU No. 2016-02, Leases, which would require lessees to recognize assets and liabilities on the balance sheet for most leases, whether operating or financing, while continuing to recognize the expenses on their income statements in a manner similar to current practice. Under the new guidance, the Company would also require to provide enhanced disclosures. The guidance states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The guidance will be effective for the Company beginning January 1, 2022, and interim periods in fiscal years beginning January 1, 2023. The Company is in the initial stage of its assessment of the new standard and is currently evaluating the timing of adoption, the quantitative impact of adoption, and the related disclosure requirements. The Company anticipates the adoption of this standard will result in an increase in its noncurrent assets, and current and noncurrent liabilities recorded on the consolidated balance sheets. The Company is currently evaluating the effect that ASU No. 2016-02 will have on its consolidated financial statements and related disclosures.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES
Schedule of reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows	​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents, as reported on the balance sheets ​ $ 11,132 ​ $ 11,571 Restricted cash, as reported on the balance sheets ​ 584 ​ 792 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 11,716 ​ $ 12,263	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Cash and cash equivalents, as reported on the balance sheets ​ $ 15,598 ​ $ 23,236 Restricted cash, as reported on the balance sheets ​ 576 ​ 618 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 16,174 ​ $ 23,854
Schedule of useful lives of property and equipment		​ ​ ​ ​ ​ % Computers and software 33 Laboratory equipment 10 – 15 Furniture and office equipment 7 – 15 Car 20 Manufacturing equipment 10 Leasehold improvements Over the shorter of the term of the lease or its useful life
Schedule of assumptions in the valuation of options		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 2020 2021 Expected term (years) 5.4 – 7.1 ​ 2.0 – 6.2 ​ 5.0 – 6.3 ​ Expected volatility 85.3% – 88.6% ​ 90.8% – 102.1% ​ 85.5% – 89.2% ​ Risk-free interest rate 1.9% – 2.6% ​ 0.1% – 0.5% ​ 0.8% – 1.4% ​ Expected dividend yield 0% ​ 0% ​ 0% ​

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
COMMITMENTS AND CONTINGENT LIABILITIES
Schedule of future minimum operating lease payments	​ ​ ​ ​ As of June 30, (unaudited) ​ ​ ​ 2022 359 2023 677 2024 685 2025 541 2026 549 Thereafter 4,509 ​ 7,320	​ ​ ​ ​ ​ As of December 31, 2021 ​ 2022 $ 775 2023 ​ 722 2024 ​ 724 2025 ​ 590 2026 ​ 605 Thereafter ​ 4,948 ​ $ 8,364

SHAREHOLDERS' EQUITY (DEFICIE_2

SHAREHOLDERS' EQUITY (DEFICIENCY) (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SHAREHOLDERS' EQUITY (DEFICIENCY)
Schedule of composition of ordinary share capital	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 June 30, 2022 (unaudited) ​ ​ Issued and ​ Issued and ​ ​ Authorized ​ outstanding ​ Authorized ​ outstanding ​ ​ Number of shares ​ ​ ​ ​ ​ ​ ​ ​ ​ Ordinary shares of no-par value ​ 72,423,360 40,528,913 ​ 362,116,800 68,575,397 (*)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ December 31, 2021 ​ Authorized Issued and outstanding Authorized Issued and outstanding ​ ​ Number of shares Ordinary shares of no-par value (*) ​ 72,423,360 ​ 40,433,578 ​ 72,423,360 ​ 40,528,913 (*) Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details.
Summary of the status of options and changes	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, 2022 (unaudited) ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual life Employees ​ of options ​ price ​ value ​ (years) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at beginning of period ​ 5,325,572 ​ $ 4.97 ​ $ 17,854,046 7.42 Granted ​ 1,720,015 ​ $ 9.03 ​ Exercised ​ — ​ — ​ Forfeited ​ (116,909) ​ $ 8.57 ​ Outstanding at end of period ​ 6,928,678 ​ $ 5.91 ​ $ 25,399,916 7.67 Exercisable options ​ 3,818,054 ​ $ 3.61 ​ $ 20,872,631 6.38 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, 2022 (unaudited) ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual life Service Providers ​ of options ​ price ​ value ​ (years) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at beginning of period ​ 721,197 ​ $ 4.34 ​ $ 2,695,213 6.61 Granted ​ 80,541 ​ $ 9.61 ​ Exercised ​ — ​ — ​ Forfeited ​ — ​ — ​ Outstanding at end of period ​ 801,738 ​ $ 4.93 ​ $ 3,590,197 6.46 Exercisable options ​ 611,449 ​ $ 3.33 ​ $ 3,499,300 5.57	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual Employees of options price value life (years) Outstanding at beginning of year ​ 4,062,408 ​ $ 3.40 ​ $ 944,820 ​ 7.78 Granted 1,321,211 $ 9.81 ​ Exercised (4,809) $ 4.42 ​ Forfeited and cancelled (53,238) $ 5.16 ​ Outstanding at end of year 5,325,572 $ 4.97 $ 17,854,046 7.42 Exercisable options 3,233,657 $ 3.23 $ 14,184,527 6.56 ​ ​ ​ NOTE 10:- SHAREHOLDERS’ DEFICIENCY (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual Service Providers of options price value life (years) Outstanding at beginning of year ​ 662,006 ​ $ 2.79 ​ $ 313,200 ​ 6.91 Granted 140,667 $ 9.79 ​ Exercised (81,476) $ 1.10 ​ Forfeited and cancelled — ​ ​ Outstanding at end of year 721,197 $ 4.34 $ 2,695,213 6.61 Exercisable options 580,745 $ 3.05 $ 2,649,873 5.89
Summary of the status of RSUs and changes	A summary of the status of RSUs under the Plan as of June 30, 2022 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ Number of RSU ​ ​ ​ Outstanding at beginning of year 1,031,250 Granted 126,729 Forfeited and cancelled (16,600) Vested (70,625) Outstanding on June 30, 2022 1,070,754 ​	A summary of the status of RSUs under the Plan as of December 31, 2021 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ Number of RSU Outstanding at beginning of year — Granted 1,036,850 Forfeited and cancelled (5,600) Outstanding on December 31, 2021 1,031,250 ​
Schedule equity-based compensation expense related	​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Research and development ​ $ 169 ​ $ 2,260 Marketing expenses ​ 7 ​ 60 General and administrative ​ 88 ​ 1,125 Total share-based compensation expense ​ $ 264 ​ $ 3,445	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Research and development ​ $ 380 ​ $ 372 ​ $ 654 Marketing expenses ​ 18 ​ 20 ​ 7 General and administrative ​ 148 ​ 204 ​ 151 Total share-based compensation expense ​ $ 546 ​ $ 596 ​ $ 812

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
FAIR VALUE MEASUREMENTS
Schedule of the Company's liabilities that are measured at fair value on a recurring basis	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Level 1 Level 2 Level 3 ​ ​ Audited ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants to convertible preferred shares ​ $ — ​ $ — ​ $ 18,623 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, 2022 ​ Level 1 Level 2 Level 3 ​ ​ (Unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants Liability – Public Warrants ​ $ 6,543 ​ $ — ​ $ — Warrant Liability – Private Warrants ​ — ​ — ​ 6,405 Total ​ $ 6,543 ​ $ — ​ $ 6,405
Schedule of Level 3 fair value measurements	​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 June 30, 2022 ​ ​ (Audited) ​ (Unaudited) Expected term (years) 1.25 4.68 ​ Expected volatility 83.00 % 43.81 % Risk-free rate 0.75 % 3.01 % Dividend yield 0.00 % 0.00 %	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2019 2020 2021 Expected term 3 2.25 1.25 ​ Expected dividend yield 0 % 0 % 0 % Expected volatility 78.11 % 96.83 % 83.00 % Risk-free interest rate 1.91 % 0.42 % 0.75 %
Schedule of changes in the Level 3 fair value of warrant liabilities	​ ​ ​ ​ ​ ​ Private Warrants ​ ​ ​ ​ Fair value as of March 7, 2022 (merger date) ​ $ 11,652 Change in fair value ​ (5,247) Fair value as of June 30, 2022 ​ $ 6,405 ​ ​ ​ ​ ​ ​ Warrants to Convertible Preferred Shares ​ ​ ​ ​ Fair value as of January 1, 2022 ​ $ 18,623 Change in fair value ​ 16,547 Conversion of Warrants to Convertible Preferred shares in connection with SPAC merger ​ (35,170) Fair value as of June 30, 2022 ​ $ —

FINANCIAL EXPENSES, NET (Tables

FINANCIAL EXPENSES, NET (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
FINANCIAL EXPENSES, NET
Schedule of Financial Expenses, Net	​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, ​ 2021 2022 ​ ​ Unaudited ​ ​ ​ ​ ​ ​ ​ Financial expenses: ​ ​ ​ Foreign currency transaction loss ​ $ 425 ​ $ 260 Remeasurement of warrants, net ​ 12,171 ​ 11,105 Others ​ 10 ​ 13 Total financial expenses ​ 12,606 ​ 11,378 Financial income: ​ ​ Foreign currency transaction income ​ ​ Interest from deposits ​ 152 ​ 436 Total financial income ​ 152 ​ 436 Financial expenses, net ​ $ 12,454 ​ $ 10,942	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Financial expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency transaction loss, net ​ $ 79 ​ $ — ​ $ 412 Remeasurement of warrants ​ 994 ​ 203 ​ 13,257 Others ​ 11 ​ 14 ​ 16 Total financial expenses ​ 1,084 ​ 217 ​ 13,685 Financial income: ​ ​ ​ Foreign currency transaction profit, net ​ — ​ 101 ​ — Interest from deposits ​ 776 ​ 613 ​ 211 Others ​ — ​ 23 ​ — Total financial income ​ 776 ​ 737 ​ 211 Financial expenses (income), net ​ $ 308 ​ $ (520) ​ $ 13,474

BASIC AND DILUTED NET LOSS PE_2

BASIC AND DILUTED NET LOSS PER SHARE (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
BASIC AND DILUTED NET LOSS PER SHARE
Schedule of basic and diluted net loss per share	​ ​ Six months ended ​ ​ June 30, ​ 2021 2022 ​ ​ Unaudited ​ ​ ​ ​ ​ ​ ​ Net loss ​ $ 18,693 ​ $ 27,743 Basic and diluted weighted-average number of Ordinary shares outstanding (*) ​ 40,512,967 ​ 58,023,875 Net loss per Ordinary share, basic and diluted ​ $ 0.46 ​ $ 0.48 (*) Prior period results have been retroactively adjusted to reflect the 1 : 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details.	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Numerator: ​ ​ ​ ​ ​ ​ ​ ​ Net loss attributable to Ordinary shareholders ​ $ (8,367) ​ $ (8,882) ​ $ (27,271) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ ​ Weighted-average shares used in computing net loss per share attributable to ordinary shareholders, basic and diluted ​ 33,815,448 ​ 40,274,935 ​ 40,534,697 Net loss per share attributable to ordinary shareholders, basic and diluted ​ (0.25) ​ (0.22) ​ (0.67)
Schedule of antidilutive securities excluded from net loss per share		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Convertible preferred shares ​ 7,229,885 ​ 13,739,186 ​ 13,739,186 Outstanding share options 4,371,668 4,724,414 6,046,769 RSU — — 1,031,250 Warrant to Preferred A shares 3,614,960 3,880,777 3,880,777 Warrants 8,436,578 651,067 651,067 ​ ​ 23,653,091 22,995,444 25,349,049

GENERAL (Details)

GENERAL (Details)			1 Months Ended	6 Months Ended		12 Months Ended
	Mar. 07, 2022	Jul. 07, 2021 USD ($) $ / shares shares	Jan. 31, 2018	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Number of shares called by each warrant (in shares) | shares		1
Number of warrants issued to holders of HCCC warrants (in shares) | shares		15,892,000
Price at which the PIPE investors agreed to purchase the Company's ordinary shares (in dollars per share) | $ / shares		$ 10
PIPE Financing, Agreed gross proceeds		$ 93,330
PIPE Financing, Ordinary shares sold (In shares) | shares		9,251,006
PIPE Financing, Gross proceeds		$ 92,510
Gross proceeds not received from a PIPE investor		820
Total gross proceeds from Merger Transaction		104,052
Total transaction costs		5,713
Transaction costs related to warrants liability recognized as expense		$ 817
Stock split conversion ratio	0.905292
Cash, cash equivalents, short-term deposits and restricted cash				$ 112,828,000		$ 31,934,000
Net loss				27,743,000	$ 18,693,000	(27,271,000)	$ (8,882,000)	$ (8,464,000)
Net cash used in operating activities				(15,328,000)	$ (5,367,000)	(11,812,000)	(7,251,000)	$ (6,910,000)
Accumulated deficit				$ (80,583,000)		$ (52,840,000)	$ (25,569,000)
Liquidity period to satisfy with current resources				2 years		2 years
HCCC warrants | Healthcare Capital Corp
Number of shares called by each warrant (in shares) | shares		1
ATM KK
Ownership hold (as a percent)			90%	100%		100%	100%

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES - Restricted cash (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
SIGNIFICANT ACCOUNTING POLICIES
Cash and cash equivalents, as reported on the balance sheets	$ 11,571	$ 23,236	$ 11,132	$ 15,598
Restricted cash, as reported on the balance sheets	792	618	584	576
Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows	$ 12,363	$ 23,854	$ 11,716	$ 16,174	$ 1,841	$ 13,609

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2022	$ 359		$ 775
2023	677		722
2024	685		724
2025	541		590
2026	549		605
Thereafter	4,509		4,948
Total future minimum lease payments	7,320		8,364
Rental and lease expenses	$ 435	$ 392	$ 803	$ 408	$ 158

COMMITMENTS AND CONTINGENT LI_4

COMMITMENTS AND CONTINGENT LIABILITIES - Additional (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Commitments And Contingencies Line Items
Bank guarantee	$ 567	$ 618
Royalty rate	7%	7%
Advance payments on account of car leases	$ 57
Advance payments for facilities rental	$ 150
Net sales of Company products sold by Company's licensees
Commitments And Contingencies Line Items
Royalty payment as a percentage of grants	0.65%	0.65%
MOROCCO
Commitments And Contingencies Line Items
Bank guarantee	$ 225
Israeli Innovation Authority (IIA)
Commitments And Contingencies Line Items
Grant income	4,085	$ 4,065
Royalty expense	0	0
Liabilities assumed	$ 5,159	$ 5,061
Israeli Innovation Authority (IIA) | Future sales of developed product
Commitments And Contingencies Line Items
Royalty payment as a percentage of grants	100%	100%
Israeli Innovation Authority (IIA) | Minimum | Future sales of developed product
Commitments And Contingencies Line Items
Royalty rate	3%	3%
Israeli Innovation Authority (IIA) | Maximum | Future sales of developed product
Commitments And Contingencies Line Items
Royalty rate	3.50%	3.50%
Althera
Commitments And Contingencies Line Items
Liabilities assumed	$ 474	$ 474
Potential payment	$ 1,500	$ 1,500
Althera | Future gross revenues derived from purchased intellectual property
Commitments And Contingencies Line Items
Royalty rate	2%	2%
Ramot | Net sales of all of the Company's products
Commitments And Contingencies Line Items
Royalty rate	2.50%	2.50%
HekaBio K.K.
Commitments And Contingencies Line Items
Milestone number of ordinary stock options	271,588	271,588
Stock option exercise price	4.42%	4.42%
HekaBio K.K. | Reimbursement Price
Commitments And Contingencies Line Items
Royalty rate	3.50%	3.50%
HekaBio K.K. | Revenue from distribution receipts
Commitments And Contingencies Line Items
Royalty rate	10%	10%
BGN Technologies
Commitments And Contingencies Line Items
Royalty rate	3%
BGN Technologies | Net sales of Company products sold by Company's licensees
Commitments And Contingencies Line Items
Grant income	$ 10,000
Royalty rate	2%
BGN Technologies | Sales of alpha radiation products
Commitments And Contingencies Line Items
Royalty rate		0.75%
BGN Technologies | Sales of product containing intellectual property
Commitments And Contingencies Line Items
Royalty rate	1.50%	1.50%
BGN Technologies | License revenue related to jointly developed intellectual property
Commitments And Contingencies Line Items
Royalty rate	4%	4%
BGN Technologies | License revenue related to intellectual property
Commitments And Contingencies Line Items
Royalty rate	8%	8%
Royalty payment as a percentage of grants	8%
BGN Technologies | Minimum | Sales of alpha radiation products
Commitments And Contingencies Line Items
Royalty rate	1.50%
BGN Technologies | Maximum | Sales of alpha radiation products
Commitments And Contingencies Line Items
Royalty rate	0.75%
Cambridge University Hospitals NHS Trust | Revenue generated from patent
Commitments And Contingencies Line Items
Royalty rate	5%	5%
Cambridge University Hospitals NHS Trust | Net sales of treatment for Squamous Cell Carcinoma
Commitments And Contingencies Line Items
Royalty rate	2%	2%

SHAREHOLDERS' EQUITY (DEFICIE_3

SHAREHOLDERS' EQUITY (DEFICIENCY) - Ordinary share capital (Details) $ in Thousands			1 Months Ended					6 Months Ended	12 Months Ended
	Mar. 07, 2022	Jul. 15, 2021 shares	Apr. 30, 2020 shares	Dec. 31, 2019 shares	Jul. 31, 2019 USD ($) shares	Sep. 30, 2018 USD ($) shares	Apr. 30, 2016 shares	Jun. 30, 2022 shares	Dec. 31, 2021 Vote shares	Dec. 31, 2019 shares	Dec. 31, 2020 shares
SHAREHOLDERS' DEFICIENCY
Stock split ratio	0.905292
Ordinary shares, authorized (in shares)								362,116,800	72,423,360		72,423,360
Ordinary shares, issued (in shares)								68,575,397	40,528,913		40,433,578
Ordinary shares, outstanding (in shares)								68,575,397	40,528,913		40,433,578
Number of Preferred Shares converted into ordinary shares								13,739,186
Conversion of ordinary shares								14,270,797
Number of vote entitled to | Vote									1
Consideration for issuance of shares | $						$ 29,150
Number of shares issued		9,053	556,548	5,316,493		7,229,885		12,435,849
Number of warrants issued						3,614,960	67,897		3,880,777	6,789,694
HekaBio K.K. [Member]
SHAREHOLDERS' DEFICIENCY
Number of shares issued					1,302,132
Number of warrants issued					651,067
Ordinary shares
SHAREHOLDERS' DEFICIENCY
Stock split ratio	0.905292
Ordinary shares, authorized (in shares)								362,116,800	72,423,360		72,423,360
Ordinary shares, issued (in shares)								68,575,397	40,528,913
Ordinary shares, outstanding (in shares)								68,575,397	40,528,913
Ordinary shares | HekaBio K.K. [Member]
SHAREHOLDERS' DEFICIENCY
Consideration for issuance of shares | $					$ 5,250

SHAREHOLDERS' EQUITY (DEFICIE_4

SHAREHOLDERS' EQUITY (DEFICIENCY) - Share option plan (Details) - shares	12 Months Ended
	Dec. 31, 2021	Jun. 30, 2022
Share Option Plan [Member]
Share option plans
Authorized awards (in shares)	7,611,725	15,428,386
Vesting period	4 years
Expiration period	10 years
Available for future grants (in shares)	442,439	13,732,195
Employee stock Purchase Plan [Member]
Share option plans
Authorized awards (in shares)	1,285,699	0

SHAREHOLDERS' EQUITY (DEFICIE_5

SHAREHOLDERS' EQUITY (DEFICIENCY) - Options changes (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Weighted average exercise price
Granted (in dollar per share)		$ 9.81	$ 4.42	$ 4.06
Share-based Payment Arrangement, Employee [Member]
Number of options
Balance at beginning of year (in shares)	5,325,572	4,062,408
Granted (in shares)	1,720,015	1,321,211
Exercised (in shares)		(4,809)
Forfeited and cancelled (in shares)	(116,909)	(53,238)
Balance at end of year (in shares)	6,928,678	5,325,572	4,062,408
Exercisable options (in shares)	3,818,054	3,233,657
Weighted average exercise price
Balance at beginning of year (in dollar per share)	$ 4.97	$ 3.40
Granted (in dollar per share)	9.03	9.81
Exercised (in dollar per share)		4.42
Forfeited and cancelled (in dollar per share)	8.57	5.16
Balance at end of year (in dollar per share)	5.91	4.97	$ 3.40
Exercisable options (in dollar per share)	$ 3.61	$ 3.23
Aggregate intrinsic value
Outstanding at year end	$ 25,399,916	$ 17,854,046	$ 944,820
Exercisable options	$ 20,872,631	$ 14,184,527
Outstanding at year end	7 years 8 months 1 day	7 years 5 months 1 day	7 years 9 months 10 days
Exercisable options	6 years 4 months 17 days	6 years 6 months 21 days
Share-based Payment Arrangement, Nonemployee [Member]
Number of options
Balance at beginning of year (in shares)	721,197	662,006
Granted (in shares)	80,541	140,667
Exercised (in shares)		(81,476)
Balance at end of year (in shares)	801,738	721,197	662,006
Exercisable options (in shares)	611,449	580,745
Weighted average exercise price
Balance at beginning of year (in dollar per share)	$ 4.34	$ 2.79
Granted (in dollar per share)	9.61	9.79
Exercised (in dollar per share)		1.10
Balance at end of year (in dollar per share)	4.93	4.34	$ 2.79
Exercisable options (in dollar per share)	$ 3.33	$ 3.05
Aggregate intrinsic value
Outstanding at year end	$ 3,590,197	$ 2,695,213	$ 313,200
Exercisable options	$ 3,499,300	$ 2,649,873
Outstanding at year end	6 years 5 months 15 days	6 years 7 months 9 days	6 years 10 months 28 days
Exercisable options	5 years 6 months 25 days	5 years 10 months 20 days

SHAREHOLDERS' EQUITY (DEFICIE_6

SHAREHOLDERS' EQUITY (DEFICIENCY) - RSUs (Details) - Restricted Stock Units (RSUs) [Member] - shares	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Number of RSU
Outstanding at beginning of year	1,031,250	0
Granted	126,729	1,036,850
Forfeited and cancelled	(16,600)	(5,600)
Vested	(70,625)
Outstanding on June 30, 2022	1,070,754	1,031,250

SHAREHOLDERS' EQUITY (DEFICIE_7

SHAREHOLDERS' EQUITY (DEFICIENCY) - Equity-based compensation expense (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based compensation expense
Share-based compensation expense	$ 3,445	$ 264	$ 812	$ 596	$ 546
unrecognized compensation costs	$ 18,394		$ 2,280
Weighted average period of recognition	3 years 4 months 13 days		3 years 3 months 10 days
Weighted average exercise price of the options granted			$ 9.81	$ 4.42	$ 4.06
Weighted-average grant date fair value of options granted			$ 0.6	$ 0.76	$ 4.45
Research and Development Expense [Member]
Share-based compensation expense
Share-based compensation expense	$ 2,260	169	$ 654	$ 372	$ 380
Selling and Marketing Expense [Member]
Share-based compensation expense
Share-based compensation expense	60	7	7	20	18
General and Administrative Expense [Member]
Share-based compensation expense
Share-based compensation expense	$ 1,125	$ 88	$ 151	$ 204	$ 148

SHAREHOLDERS' EQUITY (DEFICIE_8

SHAREHOLDERS' EQUITY (DEFICIENCY) - Warrants (Details) - shares		1 Months Ended			6 Months Ended	12 Months Ended
	Jul. 15, 2021	Nov. 30, 2020	Apr. 30, 2020	Jul. 31, 2019	Jun. 30, 2022	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Apr. 30, 2016
SHAREHOLDERS' DEFICIENCY
Warrants exercised on cashless basis	9,053	67,897	879,609	651,067	1,509,176	5,377,174	9,053
Warrant term				4 years							7 years
Warrant exercised	9,053	90,529	879,609
Warrants outstanding (in shares)					2,371,601				718,964	728,017
HekaBio K.K. [Member]
SHAREHOLDERS' DEFICIENCY
Warrant term				4 years
Number of warrants converted								3,880,777

WARRANTS LIABILITY (Details)

WARRANTS LIABILITY (Details)			1 Months Ended			6 Months Ended
	Jul. 15, 2021 shares	Jul. 07, 2021 shares	Mar. 31, 2022 $ / shares shares	Nov. 30, 2020 shares	Apr. 30, 2020 shares	Jun. 30, 2022 USD ($) $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2020 shares	Jul. 31, 2019 $ / shares	Apr. 30, 2016
Class of Warrant or Right [Line Items]
Number of warrants issued (in shares)		15,892,000
Term of warrants (in years)									4 years	7 years
Exercise price (in dollars per share) | $ / shares			$ 3.87				$ 3.87		$ 5.04
Number of warrants exercised (in shares)	9,053			90,529	879,609
Warrants outstanding (in shares)						2,371,601	718,964	728,017
Number of trading days considered for calculation of Fair Market Value Of Ordinary shares | $						10
Public Warrants
Class of Warrant or Right [Line Items]
Number of warrants issued (in shares)			13,750,000
Term of warrants (in years)			5 years
Exercise price (in dollars per share) | $ / shares			$ 11.50
Number of warrants exercised (in shares)						144,123
Number of shares issued for exercise of warrants (in shares)						144,123
Warrants outstanding (in shares)						13,605,877
Redemption Price (in dollars per share) | $ / shares						$ 0.01
Threshold minimum number of days for prior written notice for redemption | $						30
Stock price trigger for redemption (in dollars per share) | $ / shares						$ 18
Redemption of warrants, Number of trading days for stock price trigger | $						20
Redemption of warrants, Trading day Period for stock price trigger | $						30
Redemption of warrants, Number of business days for stock price trigger | $						3
Private Warrants
Class of Warrant or Right [Line Items]
Number of warrants issued (in shares)			2,142,000
Term of warrants (in years)			5 years
Exercise price (in dollars per share) | $ / shares			$ 11.50
Warrants outstanding (in shares)						2,142,000
Threshold number of days to not sell or transfer warrants without permission | $						180

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of company's assets that are measured at fair value on a recurring basis (Details) - Recurring - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	$ 6,543
Level 1 | Warrants Liability - Public Warrants
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	6,543
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	6,405
Level 3 | Warrants to Convertible Preferred Shares
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities		$ 18,623
Level 3 | Warrant Liability - Private Warrants
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	$ 6,405

FAIR VALUE MEASUREMENTS - Level

FAIR VALUE MEASUREMENTS - Level 3 fair value measurements (Details)	6 Months Ended
	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020	Dec. 31, 2019
Valuation assumptions
Transfer in to level 3	$ 0
Expected term (years)
Valuation assumptions
Fair value measurements inputs		1.25	2.25	3
Expected term (years) | Level 3
Valuation assumptions
Fair value measurements inputs	4.68	1.25
Expected volatility
Valuation assumptions
Fair value measurements inputs		83	96.83	78.11
Expected volatility | Level 3
Valuation assumptions
Fair value measurements inputs	43.81	83
Risk-free rate
Valuation assumptions
Fair value measurements inputs		0.75	0.42	1.91
Risk-free rate | Level 3
Valuation assumptions
Fair value measurements inputs	3.01	0.75
Dividend yield
Valuation assumptions
Fair value measurements inputs		0	0	0
Dividend yield | Level 3
Valuation assumptions
Fair value measurements inputs	0	0

FAIR VALUE MEASUREMENTS - Sch_2

FAIR VALUE MEASUREMENTS - Schedule of changes in the Level 3 fair value of warrant liabilities (Details) - Level 3 - USD ($) $ in Thousands	4 Months Ended	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2022
Warrants to Convertible Preferred Shares
Fair Value Measurements Details Schedule of Changes in the Level 3 Fair Value of Warrant Liabilities Line Items
Fair value beginning balance		$ 18,623
Change in fair value		16,547
Conversion of Warrants to Convertible Preferred shares in connection with SPAC merger		(35,170)
Private Warrants
Fair Value Measurements Details Schedule of Changes in the Level 3 Fair Value of Warrant Liabilities Line Items
Fair value beginning balance	$ 11,652
Change in fair value	(5,247)
Fair value ending balance	$ 6,405	$ 6,405

FINANCIAL EXPENSES, NET (Detail

FINANCIAL EXPENSES, NET (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial expenses:
Foreign currency transaction loss, net	$ 260	$ 425		$ 101
Remeasurement of warrants, net	11,105	12,171	$ 13,257	203	$ 994
Others	13	10	16	14	11
Total financial expenses	11,378	12,606	13,685	217	1,084
Financial income:
Foreign currency transaction profit, net	260	425		101
Interest from deposits	436	152	211	613	776
Others				23
Total financial income	436	152	211	737	776
Financial expenses, net	$ 10,942	$ 12,454	$ 13,474	$ (520)	$ 308

BASIC AND DILUTED NET LOSS PE_3

BASIC AND DILUTED NET LOSS PER SHARE (Details) $ / shares in Units, $ in Thousands		6 Months Ended				12 Months Ended
	Mar. 07, 2022	Jun. 30, 2022 USD ($) $ / shares shares		Jun. 30, 2021 USD ($) $ / shares shares		Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 31, 2019 USD ($) $ / shares shares
BASIC AND DILUTED NET LOSS PER SHARE
Net loss | $		$ 27,743		$ 18,693		$ (27,271)	$ (8,882)	$ (8,367)
weighted-average number of Ordinary shares outstanding, Basic		58,023,875	[1]	40,512,967	[1]	40,534,697	40,274,935	33,815,448
weighted-average number of Ordinary shares outstanding, diluted		58,023,875	[1]	40,512,967	[1]	40,534,697	40,274,935	33,815,448
Net loss per Ordinary share, basic | $ / shares		$ 0.48		$ 0.46		$ (0.67)	$ (0.22)	$ (0.25)
Net loss per Ordinary share, diluted | $ / shares		$ 0.48		$ 0.46		$ (0.67)	$ (0.22)	$ (0.25)
Stock split conversion ratio	0.905292
Antidilutive securities excluded from calculation of net loss per share		27,571,715		22,956,485		25,349,049	22,995,444	23,653,091
[1]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details.

CONSOLIDATED BALANCE SHEETS_2

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	[1]
CURRENT ASSETS:
Cash and cash equivalents		$ 11,571	$ 23,236	$ 11,132	$ 15,598
Restricted cash		792	618	584	576
Short-term deposits		100,465	8,080		30,417
Prepaid expenses and other receivables		3,199	707		864
Total current assets		116,027	32,641		47,455
Long-term assets:
Long term prepaid expenses		207	2,028		139
Property and equipment, net		7,746	7,546		5,395
Total long-term assets		7,953	9,574		5,534
Total assets		123,980	42,215		52,989
CURRENT LIABILITIES:
Trade payables		1,197	1,203		964
Other payables and accrued expenses		1,567	3,202		1,124
Total current liabilities		2,764	4,405		2,088
LONG-TERM LIABILITIES:
Warrants to convertible preferred shares		12,948	18,623		5,366
Total liabilities		15,712	23,028		7,454
Commitments and Contingencies
Convertible Preferred shares of no-par value per share -- Authorized: 25,348,176 shares as of December 31, 2020 and 2021; Issued and outstanding: 13,739,186 shares as of December 31, 2020 and 2021; *)	[1]		53,964		53,964
Shareholders' deficiency:
Additional paid-in capital		188,851	18,063		17,140
Accumulated deficit		(80,583)	(52,840)		(25,569)
Total shareholders' equity (deficiency)		108,268	(34,777)	$ (26,837)	(8,429)	$ (193)	$ 1,861
Total liabilities, Convertible Preferred shares and shareholders' equity (deficiency)		$ 123,980	$ 42,215		$ 52,989
[1]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details.

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Mar. 07, 2022	Jun. 30, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2020 $ / shares shares
CONSOLIDATED BALANCE SHEETS
Par value (per share) | $ / shares		$ 0	$ 0	$ 0
Authorized (in shares)		25,348,176	25,348,176	25,348,176
Issued (in shares)		0	13,739,186	13,739,186
Outstanding (in shares)		0	13,739,186	13,739,186
Ordinary shares par value (per share) | $ / shares		$ 0	$ 0	$ 0
Ordinary shares, authorized (in shares)		362,116,800	72,423,360	72,423,360
Ordinary shares, issued (in shares)		68,575,397	40,528,913	40,433,578
Ordinary shares, outstanding (in shares)		68,575,397	40,528,913	40,433,578
Stock split ratio	0.905292

CONSOLIDATED STATEMENT OF OPE_2

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($) $ in Thousands	6 Months Ended				12 Months Ended
	Jun. 30, 2022		Jun. 30, 2021		Dec. 31, 2021		Dec. 31, 2020	Dec. 31, 2019
CONSOLIDATED STATEMENT OF OPERATIONS
Research and development, net	$ 10,683		$ 5,186		$ 11,447		$ 7,544	$ 6,636
Marketing expenses	329		254		482		288	397
General and administrative	5,781		773		1,861		1,412	977
Total operating loss	16,793		6,213		13,790		9,244	8,010
Financial (income) expenses, net	10,942		12,454		13,474		(520)	308
Loss before taxes on income	27,735		18,667		27,264		8,724	8,318
Tax on income	8		26		7		158	146
Net loss	(27,743)		(18,693)		27,271		8,882	8,464
Less: net loss attributable to noncontrolling interests								97
Net loss attributable to Alpha Tau Medical Ltd.	$ 27,743		$ 18,693		$ 27,271	[1]	$ 8,882	$ 8,367
Net loss per share attributable to ordinary shareholders, basic	$ (0.48)		$ (0.46)		$ (0.67)		$ (0.22)	$ (0.25)
Net loss per share attributable to ordinary shareholders, diluted	$ (0.48)		$ (0.46)		$ (0.67)		$ (0.22)	$ (0.25)
Weighted-average shares used in computing net loss per share attributable to ordinary shareholders, basic	58,023,875	[2]	40,512,967	[2]	40,534,697		40,274,935	33,815,448
Weighted-average shares used in computing net loss per share attributable to ordinary shareholders, diluted	58,023,875	[2]	40,512,967	[2]	40,534,697		40,274,935	33,815,448
[1]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details.[2]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details.

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical)	Mar. 07, 2022
CONSOLIDATED STATEMENT OF OPERATIONS
Stock split ratio	0.905292

CONSOLIDATED STATEMENTS OF CO_3

CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED SHARES AND SHAREHOLDERS' DEFICIENCY - USD ($)		6 Months Ended		12 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period		$ (34,777,000)	$ (8,429,000)	$ (8,429,000)		$ (193,000)		$ 1,861,000	[1]
Issuance of ordinary shares and warrants to ordinary shares		35,170,000						5,250,000
Issuance of ordinary shares upon exercise of share options			21,000	111,000		20,000	[1]
Exercise of warrants to ordinary shares						30,000		1,560,000
Share-based compensation		3,445,000	264,000	812,000		596,000		546,000
Net loss		(27,743,000)	(18,693,000)	(27,271,000)	[1]	(8,882,000)		(8,367,000)
Less: net loss attributable to noncontrolling interests								(97,000)
Net loss		27,743,000	18,693,000	(27,271,000)		(8,882,000)		(8,464,000)
Acquisition of non-controlling interests								(946,000)
Balance, ending of period		108,268,000	(26,837,000)	(34,777,000)		(8,429,000)		(193,000)
Convertible Preferred Shares | Convertible Preferred Shares
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period		$ 53,964,000	$ 53,964,000	$ 53,964,000		$ 25,238,000		$ 25,238,000	[1]
Balance, beginning of period (in shares)		13,739,186	13,739,186	13,739,186		7,229,885		7,229,885	[1]
Issuance of series B Preferred shares, net						$ 28,726,000
Issuance of series B Preferred shares, net (in shares)						6,509,301
Balance, ending of period				$ 53,964,000		$ 53,964,000		$ 25,238,000
Balance, beginning of period (in shares)				13,739,186		13,739,186		7,229,885
Ordinary Common Shares
Increase (Decrease) in Shareholders' Deficiency
Issuance of ordinary shares upon exercise of share options (in shares)	[2]		4,808
Net loss			$ 0
Ordinary Common Shares | Class A Common Shares
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period (in shares)		40,528,913	40,433,578	40,433,578		39,804,163		33,185,538	[1]
Issuance of ordinary shares and warrants to ordinary shares (in shares)								1,302,132
Issuance of ordinary shares upon exercise of share options (in shares)				86,282		4,970	[1]
Exercise of warrants to ordinary shares (in shares)				9,053	[3]	624,445		5,316,493
Balance, beginning of period (in shares)				40,528,913		40,433,578		39,804,163
Additional Paid-in Capital
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period		$ 18,063,000	$ 17,140,000	$ 17,140,000		$ 16,494,000		$ 9,330,000	[1]
Issuance of ordinary shares and warrants to ordinary shares		35,170,000						5,250,000
Issuance of ordinary shares upon exercise of share options			21,000	111,000		20,000	[1]
Exercise of warrants to ordinary shares						30,000		1,560,000
Share-based compensation		3,445,000	264,000	812,000		596,000		546,000
Net loss			0
Acquisition of non-controlling interests								(192,000)
Balance, ending of period		188,851,000	17,425,000	18,063,000		17,140,000		16,494,000
Accumulated Deficit
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period		(52,840,000)	(25,569,000)	(25,569,000)		(16,687,000)		(8,320,000)	[1]
Net loss		(27,743,000)	(18,693,000)	(27,271,000)	[1]	(8,882,000)		(8,367,000)
Balance, ending of period		$ (80,583,000)	$ (44,262,000)	$ (52,840,000)		$ (25,569,000)		(16,687,000)
Non-Controlling Interest
Increase (Decrease) in Shareholders' Deficiency
Balance, beginning of period	[1]							851,000
Less: net loss attributable to noncontrolling interests								(97,000)
Acquisition of non-controlling interests								$ (754,000)
[1]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details.[2]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details.[3]Net of issuance costs of $ 35

CONSOLIDATED STATEMENTS OF CO_4

CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED SHARES AND SHAREHOLDERS' DEFICIENCY (Parenthetical) $ in Thousands		12 Months Ended
	Mar. 07, 2022	Dec. 31, 2021 USD ($)
CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED SHARES AND SHAREHOLDERS' DEFICIENCY
Stock split ratio	0.905292
Issuance costs		$ 35

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) shares in Thousands, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (18,693)	$ (27,271)	$ (8,882)	$ (8,464)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	353	776	86	66
Share-based compensation	264	812	596	546
Decrease (increase) in prepaid expenses and other receivables	40	157	283	(509)
Increase in long term prepaid expenses	(59)	(1,889)	(123)	(16)
Change in the fair value of warrants to convertible preferred shares	12,171	13,257	203	994
Non-cash financial expenses (income), net	425	29	(153)	12
Increase in trade payables	403	239	114	148
Increase in other payables and accrued expenses	(271)	2,078	625	313
Net cash used in operating activities	(5,367)	(11,812)	(7,251)	(6,910)
Cash flows from investing activities:
Investment in short-term deposits	(8,000)	(8,082)	(70,200)	(54,270)
Redemption of short-term deposits	10,500	30,282	66,150	45,400
Purchase of property and equipment	(1,207)	(2,927)	(3,767)	(1,293)
Net cash provided by (used in) investing activities	1,293	19,273	(7,817)	(10,163)
Cash flows from financing activities:
Proceeds from issuance of ordinary shares and warrants				5,250
Proceeds from issuance of series B Preferred shares, net			28,726
Proceeds from exercise of warrants			571	1,019
Proceeds from exercise of options	21	111	20
Acquisition of non-controlling interest				(946)
Net cash provided by financing activities	21	111	29,317	5,323
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(405)	108	84	(18)
(Decrease) increase in cash and cash equivalents and restricted cash	(4,458)	7,680	14,333	(11,768)
Cash, cash equivalents and restricted cash at the beginning of the year	16,174	16,174	1,841	13,609
Cash, cash equivalents and restricted cash at the end of the year	11,716	23,854	16,174	$ 1,841
Non-cash transactions:
Receivables from exercise of warrants to ordinary shares				541
Supplemental disclosures of cash flow information:
Income tax payments	41	103	218
Interest received	$ 175	$ 351	$ 541	$ 780

GENERAL_2

GENERAL	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
GENERAL
GENERAL	NOTE 1:- GENERAL a. Company description: Alpha Tau Medical Ltd. (“the Company”) is an Israeli clinical-stage oncology therapeutics company that focuses on research, development and commercialization of Alpha DaRT (Diffusing Alpha-emitters Radiation Therapy) for the treatment of solid cancer. The Company was established in November 2015 and began its operations in January 2016, and shortly thereafter acquired the full rights to the Alpha DaRT technology from Althera Medical Ltd., (“Althera”), developed in 2003 at Tel Aviv University. In August 2017 the Company established a fully owned subsidiary in the United States – “Alpha Tau Medical Inc.” (“ATM Inc”). ATM Inc began its activity in August 2018. In January 2018 the Company established a subsidiary in Japan “Alpha Tau Medical KK” (hereafter: ATM KK). ATM KK began its activity in January 2018. Since July 2019, the Company holds 100% of ATM KK. In July 2019, the Company established a fully owned subsidiary in Canada “Alpha Tau Medical Canada Inc.” (hereafter: ATM Canada Inc). ATM Canada Inc began its activity in March 2020. b. Merger On July 7, 2021, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Healthcare Capital Corp., a Delaware corporation (“HCCC”), and Archery Merger Sub Inc., a Delaware corporation and wholly-owned subsidiary of the Company (“Merger Sub”). As part of the completion of business combination on March 7, 2022 (the “Closing Date”), the Merger Sub was merged with and into HCCC (the “Merger”), with HCCC surviving the merger as a wholly owned subsidiary of the Company. In July 2022, HCCC was dissolved. Each of HCCC’s outstanding warrants to purchase one share of HCCC common stock, including both the HCCC warrants issued to public shareholders in HCCC’s initial public offering (the “Public Warrants”) and the HCCC warrants issued in a private placement to HCCC’s sponsors in HCCC’s initial public offering (the “Private Warrants”) (together, the “Warrants liability”), were converted into the right to receive an equal number of warrants to purchase one Ordinary Share of the Company. A total of 15,892,000 warrants to purchase one Ordinary Share were issued to holders of HCCC warrants. On July 7, 2021, the Company entered into Subscription Agreements, together with a number of subsequent agreements since with certain investors (the “PIPE Investors”) pursuant to which, among other things, the PIPE Investors agreed to purchase on the Closing Date the Company’s ordinary shares at a price equal to $10.00 per share on the terms and subject to the conditions set forth in the Subscription Agreements for gross proceeds of approximately $93,330 (the “PIPE Financing”). In connection with the closing of the Business Combination, the Company consummated the sale of 9,251,006 ordinary shares for gross proceeds of $92,510 pursuant to the PIPE Financing, while $820 of gross proceeds of the PIPE Financing were not received from a PIPE Investor. Total gross proceeds resulted from the Merger transaction were approximately $104,052 out of which total transaction costs amounted to approximately $5,713. The transaction costs related to the Warrants liability in the amount of $817 were recognized as expenses in the Company’s statement of comprehensive loss for the period ended June 30, 2022. The residual amount was deducted of additional paid in capital. On July 6, 2021, the Company’s board of directors approved a 1: 0.905292 stock split which was effected on March 7, 2022. As a result, all Ordinary shares, Convertible Preferred shares, options for Ordinary Shares, warrants to Ordinary shares and Preferred shares, exercise price and net loss per share amounts were adjusted accordingly. NOTE 1:- GENERAL  (continued) c. s The Company expects to continue to incur substantial losses over the next several years during its clinical development phase. To fully execute its business plan, the Company will need to complete registrational clinical studies and certain development activities as well as manufacture the required clinical and commercial products in its manufacturing plants. Further, the Company will seek further regulatory approvals prior to commercialization and the Company will need to establish sales, marketing and logistic infrastructures. These activities may span many years and require substantial expenditures to complete and may ultimately be unsuccessful. Any delays in completing these activities could adversely impact the Company. As of June 30, 2022, the Company had cash, cash equivalents, short-term deposits and restricted cash of $112,828. During the six months ended June 30, 2022, the Company incurred a net loss of $27,743 and had negative cash flows from operating activities of $15,328. In addition, the Company had an accumulated deficit of $80,583 on June 30, 2022. The Company believes that its existing capital resources will be adequate to satisfy its expected liquidity requirements for at least two years.	NOTE 1:- GENERAL a. Alpha Tau Medical Ltd. (“the Company”) is an Israeli clinical-stage oncology therapeutics company that focuses on research, development and commercialization of Alpha DaRT (Diffusing Alpha-emitters Radiation Therapy) for the treatment of solid cancer. The Company was established in November 2015 and began its operations in January 2016, and shortly thereafter acquired the full rights to the Alpha DaRT technology from Althera Medical Ltd., (“Althera”), developed in 2003 at Tel Aviv University. In August 2017 the Company established a fully owned subsidiary in the United States — “Alpha Tau Medical Inc.” (hereafter: ATM Inc). ATM Inc began its activity in August 2018. In January 2018 the Company established a subsidiary in Japan “Alpha Tau Medical KK” (hereafter: ATM KK). ATM KK began its activity in January 2018, initially as a JV that was jointly owned by the Company (holding more than 90% of ATM KK) and HekaBio K.K. In July 2019, the Company acquired full ownership of ATM KK by virtue of a transaction in which the Company invested additional funds into ATM KK, and ATM KK repurchased its own shares that were held by HekaBio K.K. As of December 31, 2021 and 2020, the Company holds 100% of ATM KK. In July 2019, the Company established a fully owned subsidiary in Canada “Alpha Tau Medical Canada Inc.” (hereafter: ATM Canada Inc). ATM Canada Inc began its activity in March 2020. On July 7, 2021, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Healthcare Capital Corp., a Delaware corporation (“HCCC”), and Archery Merger Sub Inc., a Delaware corporation and wholly-owned subsidiary of the Company (“Merger Sub”). As part of the completion of business combination on March 7, 2022 (the “closing date”), the Merger Sub was merged with and into HCCC (the “Merger”), with HCCC survived the merger as a wholly owned subsidiary of the Company (for further information see note 14b). The novel coronavirus (“COVID-19”) pandemic has created and may continue to create significant uncertainty in macroeconomic conditions, and the extent of its impact on the Company’s operational and financial performance will depend on certain developments. The Company considered the impact of COVID-19 on the estimates and assumptions and determined that there were no material adverse impacts on the consolidated financial statements for the period ended December 31, 2021. As events continue to evolve and additional information becomes available, the Company’s estimates and assumptions may change materially in future periods. b. The Company expects to continue to incur substantial losses over the next several years during its clinical development phase. To fully execute its business plan, the Company will need to complete registrational clinical studies and certain development activities as well as manufacture the required clinical and commercial products in its manufacturing plants. Further, the Company will seek further regulatory approvals prior to commercialization and the Company will need to establish sales, marketing and logistic infrastructures. These activities may span many years and require substantial expenditures to complete and may ultimately be unsuccessful. Any delays in completing these activities could adversely impact the Company. NOTE 1:- GENERAL (continued) ​ As of December 31, 2021, the Company had cash, cash equivalents, short-term deposits and restricted cash of $31,934. During the year ended December 31, 2021, the Company incurred a net loss of $27,271 and had negative cash flows from operating activities of $11,812. In addition, the Company had an accumulated deficit of $52,840 on December 31, 2021. The Company believes that its existing capital resources will be adequate to satisfy its expected liquidity requirements for at least two years (for further information see note 13b).

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES a. The accompanying unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments necessary for a fair presentation. The balance sheet as of December 31, 2021 has been derived from the audited consolidated financial statements of the Company at that date but does not include all information and footnotes required by U.S. GAAP for complete financial statements. The accompanying unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2021. The significant accounting policies disclosed in the Company’s audited 2021 consolidated financial statements and notes thereto have been applied consistently to these unaudited interim consolidated financial statements. Results for the six months ended June 30, 2022 are not necessarily indicative of results that may be expected for the year ending December 31, 2022. b. The preparation of the unaudited interim consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the interim consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. Actual results could differ from those estimates. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES  (continued) c. Restricted cash is primarily invested in bank deposit and is used as security for the Company’s lease commitments. The following table provides a reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents, as reported on the balance sheets ​ $ 11,132 ​ $ 11,571 Restricted cash, as reported on the balance sheets ​ 584 ​ 792 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 11,716 ​ $ 12,263 ​ d. The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability under ASC 480, are indexed to the Company’s own shares and whether the warrants are eligible for equity classification under ASC 815-40. This assessment is conducted at the time of warrant issuance and as of each subsequent reporting period end date while the warrants are outstanding . Warrants that meet all the criteria for equity classification, are required to be recorded as a component of additional paid-in capital. Warrants that do not meet all the criteria for equity classification, are required to be recorded as liabilities at their initial fair value on the date of issuance and remeasured to fair value through earnings at each balance sheet date thereafter . The Company has classified the SPAC warrants assumed during the Merger (both public and private) as a liability pursuant to ASC 815-40 since the warrants do not meet the equity classification conditions. Accordingly, the Company measured the warrants at their fair value. The warrants liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our statement of comprehensive loss. e. Fair value is defined as the exchange price that would be received from the sale of an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy which requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES  (continued) A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 — unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Financial instruments consist among others of cash equivalents, restricted cash, other accounts receivable, trade payables, and other accounts payable and accrued expenses. The estimated fair values of these financial instruments approximate their carrying value as presented, due to their short-term maturities. We consider public warrant liabilities to be Level 1 and private warrants are measured at fair value using Level 3 inputs. The financial liability for the warrant liabilities are accounted for at fair value through profit and loss. f. In August 2020, the FASB issued ASU 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 (“ASU 2020-06”). The final guidance issued by the FASB for convertible instruments eliminates two of the three models in ASC 470-20 that require separate accounting for embedded conversion features. Separate accounting is still required in certain cases. Additionally, among other changes, the guidance eliminates some of the conditions for equity classification in ASC 815-40-25 for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company early adopted the guidance for the year ended December 31, 2022, and interim periods in fiscal years beginning January 1, 2022, and the adoption did not have a material impact on the Company’s consolidated financial statements. g. In February 2016, the FASB issued ASU No. 2016-02, Leases, which would require lessees to recognize assets and liabilities on the balance sheet for most leases, whether operating or financing, while continuing to recognize the expenses on their income statements in a manner similar to current practice. Under the new guidance, the Company would also require to provide enhanced disclosures. The guidance states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The guidance will be effective for the Company beginning January 1, 2022, and interim periods in fiscal years beginning January 1, 2023. The Company is in the initial stage of its assessment of the new standard and is currently evaluating the timing of adoption, the quantitative impact of adoption, and the related disclosure requirements. The Company anticipates the adoption of this standard will result in an increase in its noncurrent assets, and current and noncurrent liabilities recorded on the consolidated balance sheets. The Company is currently evaluating the effect that ASU No. 2016-02 will have on its consolidated financial statements and related disclosures.	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements are prepared according to United States generally accepted accounting principles (“U.S. GAAP”). The significant accounting policies are applied in the preparation of the financial statements on a consistent basis, as follows: a. Use of estimates for the preparation of financial statements: The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. On an ongoing basis, the Company’s management evaluates estimates, including those related to fair values of convertible preferred shares warrants, fair values of share-based awards, deferred taxes, and contingent liabilities. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. b. Consolidated financial statements in U.S. dollars: The accompanying consolidated financial statements have been prepared in U.S. dollars. A substantial portion of the Company’s expenses are incurred in New Israeli Shekels. However, the Company finances its operations mainly in U.S. dollars, a substantial portion of its expenses are incurred in U.S. dollars and revenues from its primary markets are anticipated to be generated in U.S. dollars. As such, the Company’s management believes that the U.S. dollar is the currency of the primary economic environment in which the Company operates. Thus, the functional and reporting currency of the Company is the U.S. dollar. A subsidiary’s functional currency is the currency of the primary economic environment in which the subsidiary operates; normally, that is the currency of the environment in which a subsidiary primarily generates and expends cash. In making the determination of the appropriate functional currency for a subsidiary, the Company considers cash flow indicators, local market indicators, financing indicators and the subsidiary’s relationship with both the parent company and other subsidiaries. For subsidiaries that are primarily a direct and integral component or extension of the parent entity’s operations, the U.S. dollar is the functional currency. The Company has determined the functional currency of its foreign subsidiaries is the U.S. Dollar. The foreign operations are considered a direct and integral part or extension of the Company’s operations. The day-to-day operations of the foreign subsidiaries are dependent on the economic environment of the U.S. Dollar. Transactions and balances denominated in U.S. dollars are presented at their original amounts. Monetary accounts maintained in currencies other than the dollar are re-measured into dollars in accordance with Accounting Standards Codification No. 830, “Foreign Currency Matters” (“ASC 830”). All transaction gains and losses of the re-measurement of monetary balance sheet items are reflected in the statements of operations as financial income or expenses, as appropriate. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) c. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiaries. Intercompany balances have been eliminated upon consolidation. d. Cash equivalents: Cash equivalents are short-term, highly liquid investments that are readily convertible into cash with an original maturity of three months or less, at the date acquired. e. Restricted cash: Restricted cash is primarily invested in bank deposits and is used as security for the Company’s lease commitments. The following table provides a reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Cash and cash equivalents, as reported on the balance sheets ​ $ 15,598 ​ $ 23,236 Restricted cash, as reported on the balance sheets ​ 576 ​ 618 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 16,174 ​ $ 23,854 ​ f. Short-term deposits: A short-term bank deposit is a deposit with a maturity of more than three months but less than one year. Deposits in U.S. dollars bear interest at rates ranging from.0.05%-1.65% and 0.01%-0.62%, per annum, as of December 31, 2020 and 2021, respectively. Short-term deposits are presented at cost, which approximates market value due to their short maturities. g. Property and equipment, net: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following rates: ​ ​ ​ ​ ​ % Computers and software 33 Laboratory equipment 10 – 15 Furniture and office equipment 7 – 15 Car 20 Manufacturing equipment 10 Leasehold improvements Over the shorter of the term of the lease or its useful life ​ h. Impairment of long-lived assets: The Company’s long-lived assets are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) For the years ended December 31, 2019, 2020 and 2021 there were no impairment losses identified. i. Research and development expenses, net: Research and development expenses consist of personnel costs (including salaries, benefits and share-based compensation), materials, consulting fees and payments to subcontractors, costs associated with obtaining regulatory approvals, executing pre-clinical and clinical studies and maintenance and prosecution of the Company’s intellectual property rights. In addition, research and development expenses include overhead allocations consisting of various administrative and facilities related costs. The Company charges research and development expenses as expenses when incurred. Grants from the Israeli Innovation Authority (IIA) are offset against research and development costs at the later of when grant receipt is assured or the expenses are incurred. j. Accounting for share-based payments: The Company accounts for share based compensation in accordance with ASC No. 718, “Compensation — Stock Compensation” that requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line attribution method over the requisite service period of each of the awards. The Company recognizes forfeitures of awards as they occur. For awards with no performance conditions, the Company recognizes the related share-based compensation expense on a straight-line basis over the requisite service period of the awards, including awards with graded vesting. For awards with performance conditions the share-based compensation expense is recognized if and when the Company concludes that it is probable that the performance condition will be achieved and where the performance condition awards include graded vesting, the share-based compensation expense is recognized based on the accelerated method. The Company reassesses the probability of vesting at each reporting period for awards with performance conditions and adjust compensation cost based on its probability assessment. The Company selected the Black-Scholes option-pricing model as the most appropriate fair value method for its option awards. The option-pricing model requires a number of assumptions, of which the most significant are the share price, volatility and the expected option term. The fair value of ordinary share underlying the options has historically been determined by management and the board of directors. Because there has been no public market for the Company’s ordinary shares, the board of directors has determined fair value of an ordinary share at the time of grant of the option by considering a number of objective and subjective factors including financing investment rounds, operating and financial performance, the lack of liquidity of share capital and general and industry specific economic outlook, amongst other factors. The fair value of the underlying ordinary shares will be determined by the board of directors until such time as the Company’s ordinary shares are listed on an established stock exchange. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) The computation of expected volatility is based on actual historical share price volatility of comparable companies. For option grants that are considered to be “plain vanilla,” the Company determines the expected term using the simplified method. The simplified method deems the term to be the average of the time-to-vesting and the contractual life of the options. The Company has historically not paid dividends and has no foreseeable plans to pay dividends and, therefore, uses an expected dividend yield of zero in the option pricing model. The risk-free interest rate is based on the yield of U.S. treasury bonds with equivalent terms as the expected term of the options. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 2020 2021 Expected term (years) 5.4 – 7.1 ​ 2.0 – 6.2 ​ 5.0 – 6.3 ​ Expected volatility 85.3% – 88.6% ​ 90.8% – 102.1% ​ 85.5% – 89.2% ​ Risk-free interest rate 1.9% – 2.6% ​ 0.1% – 0.5% ​ 0.8% – 1.4% ​ Expected dividend yield 0% ​ 0% ​ 0% ​ ​ Total share-based compensation expenses related to employees, consultants and other service providers for the years ended December 31, 2019, 2020 and 2021, amounted to $546, $596 and $812, respectively. k. Grants and participations: Royalty-bearing grants from the Israeli Innovation Authority (“IIA”) (previously known as Office of the Chief Scientist) of the Ministry of Economy and Industry in Israel for funding of approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred, and are presented as a deduction from research and development expenses. Since the payment of royalties is not probable when the grants are received, the Company does not record a liability for amounts received from IIA until the related revenues are recognized. In the event of failure of a project that was partly financed by IIA, the Company will not be obligated to pay any royalties or repay the amounts received. The Company recognized participations in research and development as a reduction from research and development expenses in the amount of $ 571, $ 878 and $ 2,459 for the years ended December 31,2019, 2020 and 2021, respectively. l. Convertible preferred shares and convertible preferred shares warrant liability: The Company’s preferred shares are considered a “freestanding financial instrument” pursuant to ASC 480 “Distinguishing Liabilities from Equity” and are redeemable in a deemed liquidation event, which is not under the control of the Company; thus, the Company classified the shares outside permanent equity pursuant to ASC 480-10-S99. As of December 31, 2021, and 2020, the Company did not adjust the carrying values of the shares to the deemed liquidation values of such shares since a deemed liquidation event was not probable. The Company’s warrants to purchase the Company’s convertible preferred shares are considered a “freestanding financial instrument” pursuant to ASC 480. The warrants were classified as a liability on the balance sheet, initially and subsequently measured at fair value through earnings, as the underlying shares are contingently redeemable (upon a deemed liquidation event, which is not under the Company’s control) and, therefore, embody an obligation that is indexed to an obligation to repurchase the Company’s shares by transferring assets. The change in fair value of the warrants is recognized as a component of financial expenses, net, in the statements of operation (see note 9). ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) m. Fair value of financial instruments: The Company applies ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), pursuant to which fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various valuation approaches. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. Fair value is an exit price, representing the amount that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. A three-tier fair value hierarchy is established as a basis for considering such assumptions and for inputs used in the valuation methodologies in measuring fair value: ● Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. ● Level 2 — Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 — Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The carrying amounts of cash and cash equivalents, short-term deposits, prepaid expenses, other receivables, trade payables, other accounts payable and accrued expenses approximate their fair value due to the short-term maturity of such instruments. The financial instruments carried at fair value on the Company’s consolidated balance sheets as of December 31, 2019, 2020 and 2021 are warrants to convertible preferred shares classified as a liability (see note 7). The following methods and assumptions were used by the Company in estimating their fair value disclosures for financial instruments: The fair value measurement of warrants to convertible preferred shares are measured using unobservable inputs that require a high level of judgment to determine fair value, and thus are classified as Level 3 financial instruments. To calculate the fair value of the warrants, the Company first calculated the underlying preferred share value by using the income approach and the market approach. Then the equity value was allocated by using the hybrid model method utilizing two scenarios of OPM and IPO. Once the preferred shares value was derived from the two scenarios, the Black-Scholes model was utilized to calculate the warrants value in each one of the scenarios. Then, probability for each one of the scenarios was applied by the Company to derive the weighted average fair value of the warrants. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instruments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. n. Ordinary share warrants classification and measurement: The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability under ASC 480, are indexed to the Company’s own stock and whether the warrants are eligible for equity classification under ASC 815-40. This assessment is conducted at the time of warrant issuance and as of each subsequent reporting period end date while the warrants are outstanding. Warrants that meet all the criteria for equity classification, are required to be recorded as a component of additional paid-in capital. Warrants that do not meet all the criteria for equity classification, are required to be recorded as liabilities at their initial fair value on the date of issuance and remeasured to fair value through earnings at each balance sheet date thereafter. As of December 31, 2020, and 2021, the Company had 728,017 and 718,964 outstanding ordinary share warrants, respectively. The warrants were classified as equity (see notes 10d and 10e). o. Income taxes: The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). ASC 740 prescribes the use of the liability method whereby deferred tax asset and liability account balances are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, to reduce deferred tax assets to their estimated realizable value, if needed. ASC 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. As of December 31, 2021, and 2020 no liability for unrecognized tax benefits was recorded as a result of ASC 740. p. Concentration of credit risks: Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash and cash equivalents, restricted cash and short-term deposits. Cash, cash equivalents, restricted cash and short-term deposits are deposited in major banks in Israel, United States and Japan. Such investments in Israel and abroad may be in excess of insured limits and are not insured in other jurisdictions. Generally, cash and cash equivalents may be redeemed upon demand and, therefore, bear minimal risk. q. Severance pay: All the Company’s employees who are Israeli citizens have subscribed to Section 14 of Israel’s Severance Pay Law, 5723-1963 (“Section 14”). Pursuant to Section 14, employees covered by this section are entitled to monthly deposits at a rate of 8.33% of their monthly salary, made on their behalf by the Company. Payments in accordance with Section 14 release the Company from any future severance liabilities in respect of those employees. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) Neither severance pay liability nor severance pay fund under Section 14 for such employees is recorded on the Company’s consolidated balance sheets. Severance pay expense for the years ended December 31, 2019, 2020 and 2021 amounted to $ 117, $ 194 and $ 318, respectively. r. Contingent liabilities: The Company accounts for its contingent liabilities in accordance with ASC 450, “Contingencies” (“ASC 450”). A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. As of December 31, 2019, 2020 and 2021, no provision is recorded. s. Basic and diluted net loss per share: The Company computes net loss per share using the two-class method required for participating securities. The two-class method requires income available to ordinary shareholders for the period to be allocated between ordinary shares and participating securities based upon their respective rights to receive dividends as if all income for the period had been distributed. The Company considers its convertible preferred shares to be participating securities as the holders of the convertible preferred shares would be entitled to dividends that would be distributed to the holders of ordinary shares, on a pro-rata basis, on an as-converted basis. These participating securities do not contractually require the holders of such shares to participate in the Company’s losses. As such, net loss for the periods presented was not allocated to the Company’s participating securities. The Company’s basic net loss per share is calculated by dividing net loss attributable to ordinary shareholders by the weighted-average number of shares of ordinary shares outstanding for the period, without consideration of potentially dilutive securities. The diluted net loss per share is calculated by giving effect to all potentially dilutive securities outstanding for the period using the treasury share method or the if-converted method based on the nature of such securities. Diluted net loss per share is the same as basic net loss per share in periods when the effects of potentially dilutive shares of ordinary shares are anti-dilutive. t. Deferred Transaction costs: Deferred transactions costs consist primarily of accounting, legal, and other fees related to the Company’s transaction. Upon consummation of the transaction, the deferred transaction costs will be reclassified to shareholders’ deficit and recorded against the proceeds from the transaction. The Company capitalized $1,700 of deferred offering costs within other assets, noncurrent in the consolidated balance sheets as of December 31, 2021. No transaction costs were capitalized as of December 31, 2020. u. Non-controlling interest: The consolidated financial statements included the Company’s accounts and the accounts of the Company’s wholly- and majority-owned subsidiaries. Non-controlling interest positions of our consolidated entities are reported as a separate component of consolidated equity from the equity attributable to the Company’s shareholders. v. Recently Issued Accounting Pronouncements and not yet adopted As an “emerging growth company”, the Jumpstart Our Business Startups Act (JOBS Act) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act. The adoption dates discussed below reflect this election. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) In February 2016, the FASB issued ASU No. 2016-02, Leases, which would require lessees to recognize assets and liabilities on the balance sheet for most leases, whether operating or financing, while continuing to recognize the expenses on their income statements in a manner similar to current practice. Under the new guidance, the Company would also require to provide enhanced disclosures. The guidance states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The guidance will be effective for the Company as of January 1, 2022, and interim periods in fiscal years beginning January 1, 2023. The Company is in the initial stage of its assessment of the new standard and is currently evaluating the timing of adoption, the quantitative impact of adoption, and the related disclosure requirements. The Company anticipates the adoption of this standard will result in an increase in its noncurrent assets, and current and noncurrent liabilities recorded on the consolidated balance sheets. The Company is currently evaluating the effect that ASU No. 2016-02 will have on its consolidated financial statements and related disclosures. In August 2020, the FASB issued ASU 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 (“ASU 2020-06”). The final guidance issued by the FASB for convertible instruments eliminates two of the three models in ASC 470-20 that require separate accounting for embedded conversion features. Separate accounting is still required in certain cases. Additionally, among other changes, the guidance eliminates some of the conditions for equity classification in ASC 815-40-25 for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the potential impact of this guidance on its consolidated financial statements. In November 2021, the FASB issued ASU No. 2021-10, “Government Assistance (Topic 832): Disclosure by Business Entities about Government Assistance.” The new standard improves the transparency of government assistance received by most business entities by requiring the disclosure of: (1) the types of government assistance received; (2) the accounting for such assistance; and (3) the effect of the assistance on a business entity’s financial statements. This guidance is effective for financial statements issued for annual periods beginning after December 15, 2021. Early adoption is permitted. The Company does not expect the adoption of the standard will have a material impact on its consolidated financial statements.

PREPAID EXPENSES AND OTHER RECE

PREPAID EXPENSES AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2021
PREPAID EXPENSES AND OTHER RECEIVABLES
PREPAID EXPENSES AND OTHER RECEIVABLES	NOTE 3:- PREPAID EXPENSES AND OTHER RECEIVABLES ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Government authorities ​ $ 472 ​ $ 458 Prepaid expenses ​ 387 ​ 227 Other receivables ​ 5 ​ 22 ​ ​ $ 864 ​ $ 707 ​

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2021
PROPERTY AND EQUIPMENT, NET
PROPERTY AND EQUIPMENT, NET	NOTE 4:- PROPERTY AND EQUIPMENT, NET ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Cost: ​ ​ ​ ​ ​ ​ ​ ​ ​ Manufacturing equipment (*) ​ $ 5,058 ​ $ 7,238 Computers and software ​ 128 ​ 394 Laboratory equipment ​ 251 ​ 719 Furniture and office equipment ​ 37 ​ 50 Cars ​ 57 ​ 57 Leasehold improvements ​ 34 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,565 ​ 8,458 ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ 170 ​ 912 Depreciated cost ​ $ 5,395 ​ $ 7,546 ​ Depreciation expenses amounted to $ 66, $ 86 and $ 776 for the years ended December 31, 2019, 2020 and 2021, respectively. During 2021 total cost of $ 34 and total accumulated depreciation of $ 34 were disposed from the consolidated balance sheets.

OTHER PAYABLES AND ACCRUED EXPE

OTHER PAYABLES AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2021
OTHER PAYABLES AND ACCRUED EXPENSES
OTHER PAYABLES AND ACCRUED EXPENSES	NOTE 5:- OTHER PAYABLES AND ACCRUED EXPENSES ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Employees and payroll accruals ​ $ 525 ​ $ 788 Accrued expenses ​ 551 ​ 2,366 Related parties ​ 48 ​ 48 ​ ​ $ 1,124 ​ $ 3,202 ​

COMMITMENTS AND CONTINGENT LI_5

COMMITMENTS AND CONTINGENT LIABILITIES	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
COMMITMENTS AND CONTINGENT LIABILITIES
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 3:- COMMITMENTS AND CONTINGENT LIABILITIES a. Certain motor vehicles of the Company are rented under non-cancellable operating lease agreements. Future minimum lease payments under operating leases as of June 30, 2022 are as follows: ​ ​ ​ ​ As of June 30, (unaudited) ​ ​ ​ 2022 359 2023 677 2024 685 2025 541 2026 549 Thereafter 4,509 ​ 7,320 ​ As of June 30, 2022, the Company made advance payments on account of car leases in the amount of $57 and for facilities rental in the amount of $150. Rental and lease expenses for the six months ended June 30, 2021 and 2022 were $392 and $435, respectively. A guarantee in the amount of $567 was issued by a bank to secure the Company’s office rent. In addition, a guarantee in the amount $225 was issued by a bank to the Commonwealth of Massachusetts, backed by a guarantee from the Company, to support the expansion of ATM Inc’s radioactive license in the State of Massachusetts. b. c. NOTE 3:- COMMITMENTS AND CONTINGENT LIABILITIES  (continued) d. e. f. g.	NOTE 6:- COMMITMENTS AND CONTINGENT LIABILITIES a. Certain motor vehicles of the Company are rented under non-cancellable operating lease agreements. ​ NOTE 6:- COMMITMENTS AND CONTINGENT LIABILITIES (continued) Future minimum lease payments under operating leases as of December 31, 2021 are as follows: ​ ​ ​ ​ ​ As of December 31, 2021 ​ 2022 $ 775 2023 ​ 722 2024 ​ 724 2025 ​ 590 2026 ​ 605 Thereafter ​ 4,948 ​ $ 8,364 ​ Rental and lease expenses for the years ended December 31, 2019, 2020 and 2021 were $ 158, $ 408 and $ 803 respectively. b. Guarantee in the amount of $ 618 was issued by a bank to secure rent payments. c. The Company has received royalty-bearing grants from the IIA to finance its research and development programs in Israel, through which the Company received IIA participation payments in the aggregate amount of $ 4,065 through December 31, 2021. In return, the Company is committed to pay IIA royalties at a rate of 3-3.5% of future sales of the developed products, up to 100% of the amount of grants received plus interest at LIBOR rate. Through December 31, 2021, no royalties have been paid or accrued. In addition, under the intellectual property purchase agreement with Althera, the Company assumed all of Althera’s liabilities towards the IIA totaling $ 474 of royalty-bearing grants received by Althera (plus accrued interest at LIBOR rate). The Company’s liability to the IIA at December 31, 2021, including royalty-bearing grants received by the Company, grants assumed from Althera and the associated LIBOR interest accrued on all such grants, totaled $ 5,061. d. Under the February 2, 2016 intellectual property purchase agreement with Althera, the Company is obligated to pay Althera a fixed rate of 2% (plus VAT) of Company’s future gross revenues (as defined in the agreement) that are derived from the purchased intellectual property, up to a maximum amount of $ 1,500 (plus VAT), in the aggregate, with the potential to set off against certain payments made by the Company to the IIA. e. The Company also entered into intellectual property agreements with Ramot at Tel Aviv University Ltd., the technology transfer company of Tel Aviv University (“Ramot”) on April 21, 2016 and July 14, 2016, all as amended on May 5, 2019, pursuant to which the Company is obligated to pay Ramot a fixed royalty of 2.5% on net sales of all of the Company’s products (as defined in the agreement) by the Company and its affiliates, with no set maximum. The royalty will be payable as of the first commercial sale (as defined in the agreement), until the later of: 15 years; or until the last to expire of the patents or patent applications from research developed at Tel Aviv University and assigned to the Company, on a country-by-country, product-by-product basis. The Company is also obligated to pay a 7% royalty (and in no event less than 0.65% of the net sales of Company products sold by the Company’s licensees in a given year) on any royalties or revenues received by the Company from its licensees. f. Under an Operations Partner Agreement between the Company and services provider HekaBio K.K. of May 21, 2019, the Company makes certain payments to HekaBio K.K. in exchange for consulting and administrative services in Japan, as well as payments upon the achievement of certain clinical and regulatory milestones. In addition, if HekaBio K.K. successfully assists the Company in obtaining regulatory marketing approval of the Company’s products in Japan, then the Company is to grant to HekaBio K.K. options to acquire 271,588 of the Company’s ordinary shares at a price of $4.42 each, and to pay HekaBio K.K. a royalty of 3.5% of the reimbursement price (as defined in the agreement) of such products in Japan and 10% of revenues received by the Company from distribution receipts (as defined in the agreement) for such products in Japan. NOTE 6:- COMMITMENTS AND CONTINGENT LIABILITIES (continued) g. On November 18, 2018 and July 29, 2019, the Company entered into research and license agreements with BGN Technologies, the technology transfer company of Ben Gurion University (“BGN”), further amended on May 12, 2021, wherein the Company will wholly own any intellectual property that is developed jointly by Ben Gurion University and others (including the Company), and BGN will receive 0.75% royalties on all sales of the Company’s alpha radiation products, net of certain deductions and irrespective of the intellectual property underlying such sales, or 1.5% royalties on sales of products that contain intellectual property owned by Ben Gurion University, net of certain deductions. BGN will receive 4% of license revenues (as defined in the agreements) that relate to jointly developed intellectual property, and 8% of license revenues that relate to intellectual property developed solely by Ben Gurion University. The parties also agreed that the Company will continue to conduct research at Ben Gurion University for as long as the researchers wish to and the parties have agreed on a research budget in good faith. h. On December 1, 2020, the Company entered into a clinical trial agreement with Cambridge University Hospitals NHS Trust, wherein Cambridge will receive 5% of any marginal increase in the Company’s net sales (all as defined in the agreement) generated on account of any patent or patent claim granted from the research performed in such trial, and 2% of the Company’s net sales (minus the aforementioned marginal increase payment) received for the treatment of Squamous Cell Carcinoma of the vulva, for three years from the date of first sale, world-wide.

FAIR VALUE MEASUREMENTS_2

FAIR VALUE MEASUREMENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS	NOTE 6:- FAIR VALUE MEASUREMENTS The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2021 and June 30, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Level 1 Level 2 Level 3 ​ ​ Audited ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants to convertible preferred shares ​ $ — ​ $ — ​ $ 18,623 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, 2022 ​ Level 1 Level 2 Level 3 ​ ​ (Unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants Liability – Public Warrants ​ $ 6,543 ​ $ — ​ $ — Warrant Liability – Private Warrants ​ — ​ — ​ 6,405 Total ​ $ 6,543 ​ $ — ​ $ 6,405 ​ The fair value of the Public Warrants is determined with reference to the prevailing market price for warrants that are trading on Nasdaq under the ticker DRTSW. NOTE 6:- FAIR VALUE MEASUREMENTS  (continued) The Private warrants were valued using a Black Scholes Option Pricing Model, which is considered to be a Level 3 fair value measurement. The Black Scholes model’s primary unobservable input utilized in determining the fair value of the Private warrants is the expected volatility of the Ordinary shares. The expected volatility was implied from a blend of the Company’s own Ordinary share and Public Warrant pricing, and the average historical share volatilities of several unrelated public companies within the Company’s industry that the Company considers to be comparable to its own business. The Warrants to convertible preferred shares were converted into an identical number of warrants convertible into ordinary shares of the Company. After conversion the converted warrants were valued using a Black Scholes Option Pricing Model. The Black Scholes model’s primary unobservable input utilized in determining the fair value of the Warrants to convertible preferred shares is the expected volatility of the Ordinary shares. The expected volatility was implied from the Company’s own Ordinary shares and Public Warrants pricing, and the average historical share volatilities of several unrelated public companies within the Company’s industry that the Company considers to be comparable to its own business. ​ There were no transfers in or out of Level 3 from other levels in the fair value hierarchy. The following table provides the inputs used for Level 3 fair value measurements: ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 June 30, 2022 ​ ​ (Audited) ​ (Unaudited) Expected term (years) 1.25 4.68 ​ Expected volatility 83.00 % 43.81 % Risk-free rate 0.75 % 3.01 % Dividend yield 0.00 % 0.00 % ​ The following table presents the changes in the fair value of Level 3 warrants liability: ​ ​ ​ ​ ​ ​ Private Warrants ​ ​ ​ ​ Fair value as of March 7, 2022 (merger date) ​ $ 11,652 Change in fair value ​ (5,247) Fair value as of June 30, 2022 ​ $ 6,405 ​ ​ ​ ​ ​ ​ Warrants to Convertible Preferred Shares ​ ​ ​ ​ Fair value as of January 1, 2022 ​ $ 18,623 Change in fair value ​ 16,547 Conversion of Warrants to Convertible Preferred shares in connection with SPAC merger ​ (35,170) Fair value as of June 30, 2022 ​ $ — ​	NOTE 7:- FAIR VALUE MEASUREMENTS Financial instruments measured at fair value on a recurring basis include warrants to convertible preferred shares (see note 9). The warrants are classified as a liability in accordance with ASC 480-10-25. These warrants were classified as level 3 in the fair value hierarchy since some of the inputs used in the valuation (the share price) were determined based on management’s assumptions. To calculate the fair value of the warrants, the Company first calculated the underlying preferred share value by using the income approach and the market approach. Then the equity value was allocated by using the hybrid model method utilizing two scenarios of OPM and IPO. Once the preferred shares value was derived from the two scenarios, the Black-Scholes model The following table summarizes the assumptions used by the Company in the Black-Scholes model: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2019 2020 2021 Expected term 3 2.25 1.25 ​ Expected dividend yield 0 % 0 % 0 % Expected volatility 78.11 % 96.83 % 83.00 % Risk-free interest rate 1.91 % 0.42 % 0.75 % ​ The change in the fair value of the preferred share warrants liability is summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2021 Beginning of year ​ $ 5,163 ​ $ 5,366 Change in fair value ​ 203 ​ 13,257 End of year ​ $ 5,366 ​ $ 18,623 ​

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8:- INCOME TAXES a. Tax rate applicable to Company: The corporate tax rate in Israel in 2019, 2020 and 2021 was 23%. The Company has the status of an “Preferred Company” and “Preferred Technological Enterprise”, as defined in the Law for the Encouragement of Capital Investments, 5719-1959 and is subject to a reduced tax rate. The reduced tax rates at development area A in which the Company’s offices are located is 7.5%, subject to various conditions. b. Income taxes on non-Israeli subsidiaries: The Company’s subsidiaries are separately taxed under the domestic tax laws of the jurisdiction of incorporation of each entity. Tax rate applicable to ATM Inc: On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “U.S. Tax Reform”); a comprehensive tax legislation that includes significant changes to the taxation of business entities. These changes, most of which are effective for tax years beginning after December 31, 2017, include several key tax provisions that might impact the Company, among others: (i) a permanent reduction to the statutory federal corporate income tax rate from 35% (top rate) to 21% (flat rate) effective for tax years beginning after December 31, 2017 ((ii) stricter limitation on the tax deductibility of business interest expense; (iii) a shift of the U.S. taxation of multinational corporations from a tax on worldwide income to a territorial system (along with certain rules designed to prevent erosion of the U.S. income tax base) (iv) a one-time deemed repatriation tax on accumulated offshore earnings held in cash and illiquid assets, with the latter taxed at a lower rate and (v) an expansion of the U.S. controlled foreign corporation (“CFC”) anti deferral starting with the CFC’s first tax year beginning in 2018 intended to tax in the U.S. “global intangible low-taxed income” (“GILTI”). Tax rate applicable to ATM KK (Japan-Tokyo): The General Corporation tax (national tax in Japan) rate is 23.2% for fiscal years beginning after April 2018. Local taxes are also applicable in different rates and may result in a higher effective tax rate (for example, for Tokyo-based companies the effective statutory tax rate would generally be 30.62% for large companies, and 33.6% for small companies). Special rate of 15% is applicable on the first JPY 8M c. The components of the net loss (income) before tax on income were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Domestic (Israel) ​ $ 8,898 ​ $ 9,322 ​ $ 27,089 Foreign ​ (580) ​ (598) ​ 175 Total ​ $ 8,318 ​ $ 8,724 ​ $ 27,264 ​ ​ NOTE 8:- INCOME TAXES (continued) Income tax expense was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Current: ​ ​ ​ ​ ​ ​ ​ ​ ​ Israel ​ $ — ​ $ — ​ $ — Foreign ​ 146 ​ 158 ​ 7 Total current income tax expense ​ 146 ​ 158 ​ 7 Deferred: ​ ​ ​ Domestic (Israel) ​ — ​ — ​ — Foreign ​ — ​ — ​ — Total deferred income tax expense ​ — ​ — ​ — Income tax expense ​ $ 146 ​ $ 158 ​ $ 7 ​ d. Net operating losses carry forward: The Company has accumulated losses for tax purposes as of December 31, 2021 in the amount of approximately $ 39,585 which may be carried forward and offset against taxable income in the future for an indefinite period. e. Deferred taxes: Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company’s deferred tax assets are comprised of operating loss carryforwards and other temporary differences. Significant components of the Company’s deferred tax assets are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Reserves and allowances ​ $ 22 ​ $ 18 R&D expenses ​ 482 ​ 399 Intangible assets ​ 44 ​ 31 Stock-based compensation ​ 134 ​ 33 Loss carryforward ​ 1,551 ​ 3,322 ​ ​ ​ ​ ​ ​ ​ Deferred tax assets before valuation allowance ​ 2,233 ​ 3,803 Less – ​ (2,233) ​ (3,803) Net deferred tax assets ​ $ — ​ $ — ​ Management currently believes that since the Company has a history of losses, and there is uncertainty with respect to future taxable income of the Company, it is more likely than not that the deferred tax assets will not be utilized in the foreseeable future. Thus, a full valuation allowance was provided to reduce deferred tax assets to their realizable value. ​ NOTE 8:- INCOME TAXES (continued) In 2020 and 2021 the main reconciling item for the Company’s tax rate is tax loss carryforwards and temporary differences, for which a full valuation allowance was provided. f. Tax assessment: The Company has not received assessments since its inception.

CONVERTIBLE PREFERRED SHARES AN

CONVERTIBLE PREFERRED SHARES AND WARRANTS	12 Months Ended
	Dec. 31, 2021
Temporary Equity Disclosure [Abstract]
CONVERTIBLE PREFERRED SHARES AND WARRANTS	NOTE 9:- CONVERTIBLE PREFERRED SHARES AND WARRANTS a. The Composition of the Company’s Convertible Preferred shares is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ December 31, 2021 ​ ​ ​ ​ ​ ​ ​ Authorized Issued and outstanding Authorized Issued and outstanding Carrying amount Liquidation preference ​ ​ Number of shares ​ ​ ​ ​ ​ ​ Series A Convertible Preferred shares of no-par value (*) ​ 16,295,256 ​ 7,229,885 ​ 16,295,256 ​ 7,229,885 ​ $ 25,238 ​ $ 36,437 Series B Convertible Preferred shares of no- par value (*) 9,052,920 6,509,301 9,052,920 6,509,301 ​ 28,726 ​ 28,761 Total 25,348,176 13,739,186 25,348,176 13,739,186 ​ $ 53,964 ​ $ 65,198 (*) Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details. The Company issued Series A convertible preferred shares in 2018 and Series B convertible preferred shares in 2020. The Company classifies the convertible preferred shares outside of shareholders’ deficiency as required by ASC 480-10-S99, since these convertible preferred shares are entitled to liquidation preferences which may trigger a deemed liquidation event that is not solely within the Company’s control. Pursuant to the Company’s Amended and Restated Articles of Incorporation (the “AoA”), a deemed liquidation event would occur, inter alia, upon the closing of the transfer of the Company’s securities to a person or a group of affiliated persons, in one or a series of related transactions, if immediately after such transaction, such person or group of affiliated persons would hold 50% or more of the outstanding voting shares of the Company and upon the occurrence of the events listed in the AoA. For the years ended December 31, 2021 and 2020, the Company did not adjust the carrying values of the convertible preferred shares to the deemed liquidation values of such shares since a deemed liquidation event was not probable at each balance sheet date. Subsequent adjustments to increase the carrying values to the ultimate liquidation values will be made only when it becomes probable that such a deemed liquidation event will occur. b. Preferred shares rights: The Preferred A and the Preferred B shares (collectively, the “Preferred Shares”) confer upon their holders all the rights conferred by Ordinary shares, in addition to certain rights stipulated in the Company’s AoA, inter alia, the following: Dividend rights - Following the payment in full of all of the Series B Dividend Preference, the convertible Preferred A shares shall be entitled to receive, prior and in preference to the declaration or payment of any dividend to the holders of any other class of shares, including the ordinary shares, for each Preferred A share, cumulative dividends (whether paid in cash or otherwise) if and when declared by the Company’s board of directors, in an amount equal to 1.25x the Preferred A share original issue price (the “Series A Dividend Preference”). NOTE 9:- CONVERTIBLE PREFERRED SHARES AND WARRANTS (continued) Following the payment in full of all of the Series A Dividend Preference, the holders of the Preferred Shares and the ordinary shares shall be entitled to receive, on a pro-rata, as-converted basis, any and all other dividends distributed by the Company. Liquidation rights - Following payment in full of the Series B Preference, the Company shall distribute the remaining distributable proceeds to the holders of Preferred A shares, on a pro-rata basis among themselves, prior to and in preference to any payments to any of the holders of any other classes of shares, for each Preferred A share, the greater of: (a) 1.25x the Preferred A share original issue price, plus an amount equal to the declared but unpaid dividends, less any Series A Dividend Preference amount previously declared and actually paid, and (b)the pro rata portion of the distributable proceeds the Preferred A shares would receive if all the distributable proceeds were distributed to all shareholders, on a pro-rata and as-converted-to-ordinary shares basis (the “Series A Preference”). In the event of insufficient distributable proceeds, distribution shall be done ratably among the holders of the Preferred A shares. Following the payment in full of the Series A Preference, the holders of the ordinary shares shall be entitled to receive, on a pro rata basis among themselves, any and all remaining distributable proceeds. Voting rights Conversion c. Financing rounds: In September 2018, the Company entered into a Share Purchase Agreement (as amended, the “2018 SPA”) with new and existing investors, pursuant to which 7,229,885 Preferred A shares and 3,614,960 warrants to Preferred A share were issued in consideration of approximately $ 29,150, reflecting a price per share of $ 4.03. Total issuance expenses were amounted to $ 91. The warrants to Preferred A Shares were recorded at fair value in the amount of $ 3,821 and the residual amount was allocated to the Preferred A Shares. The Preferred A shares can be converted into ordinary shares at a conversion ratio of 1:1, however such ratio is subject to amendment in certain situations and was adjusted in the context of the 2020 SPA, as more fully described above. In April 2020, the Company entered into a Preferred B Share Purchase Agreement (as amended, the “2020 SPA”) with new and existing investors, pursuant to which 6,509,301 Preferred B shares were issued in consideration of approximately $ 28,761, reflecting a price per share of $ 4.42. Total issuance expenses amounted to $ 35. The Preferred B shares can be converted into ordinary shares at a conversion ratio of 1:1, subject to adjustment in certain situations, more fully described above. ​ NOTE 9:- CONVERTIBLE PREFERRED SHARES AND WARRANTS (continued) In conjunction with the 2020 SPA, the Company and the holders of the Preferred A shares agreed on a modified adjustment to the conversion ratio of Preferred A shares into ordinary shares as compared to the AoA in effect at that time. The conversion ratio of the Preferred A shares was adjusted to approximately 1.07:1, such that 7,229,885 Preferred A shares can be converted into 7,761,495 ordinary shares of the Company. The revised Preferred A share conversion ratio, along with other amendments in the new agreement, did not result a substantial change in the fair value of the Preferred A shares. Therefore, the amendment to the agreement was accounted for as a modification. On July 6, 2021, the Company’s board of directors approved a 1: 0.905292 stock split which was effected on March 7, 2022. As a result, all Ordinary shares, Convertible preferred shares, options for Ordinary Shares, warrants to Preferred Shares, exercise price and net loss per share amounts were adjusted retroactively for all periods presented in these consolidated financial statements as if the stock split and change in par value had been in effect as of the date of these consolidated financial statements. d. Warrants to purchase Preferred A shares: Under the 2018 SPA, the Company had initially granted the Preferred A share investors an aggregate number of 3,614,960 warrants convertible into Preferred A shares of the Company (“Preferred A Warrants”), with an exercise price of $ 5.04. The number of warrants issued is subject to similar adjustments as the conversion ratio of the Preferred A shares. In connection with the 2020 SPA, the Warrants agreement was modified, and the Company subsequently granted the Preferred A share investors approximately 7% additional Preferred A Warrants, increasing the aggregate number of Preferred A Warrants to 3,880,777, and reducing the exercise price to $ 3.87 per share. Since the Warrants were classified as a liability and subsequently measured at fair value through earnings, the effect of The Preferred A Warrants modification was reflected in the fair value of the warrants and recognized in earnings. The warrants may be converted at any time until September 16, 2024. All outstanding Preferred A Warrants are classified as a long-term liability and are re-measured at each reporting date, as the underlying shares may be redeemed upon an event which is not solely in the control of the Company. As of December 31, 2020 and 2021

SHAREHOLDERS' DEFICIENCY

SHAREHOLDERS' DEFICIENCY	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SHAREHOLDERS' EQUITY (DEFICIENCY)
SHAREHOLDERS' DEFICIENCY	NOTE 4:- SHAREHOLDERS’ EQUITY (DEFICIENCY) a. On July 6, 2021, the Company’s board of directors approved a 1:0.905292 stock split, which was effected on March 7, 2022. As a result, all Ordinary shares, Convertible preferred shares, options for Ordinary shares, warrants to Preferred Shares, exercise price and net loss per share amounts were adjusted retroactively for all periods presented in these consolidated financial statements as if the stock split and change in par value had been in effect as of the date of these consolidated financial statements. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 June 30, 2022 (unaudited) ​ ​ Issued and ​ Issued and ​ ​ Authorized ​ outstanding ​ Authorized ​ outstanding ​ ​ Number of shares ​ ​ ​ ​ ​ ​ ​ ​ ​ Ordinary shares of no-par value ​ 72,423,360 40,528,913 ​ 362,116,800 68,575,397 (*) At the Closing Date, 13,739,186 Preferred Shares of the Company were converted into 14,270,797 ordinary shares of the Company. In addition, the Company issued 12,435,849 ordinary shares to the SPAC shareholders and PIPE investors in the context of the Merger and PIPE Financing. b. The Ordinary shares confer upon their holders the right to participate in the general meetings of the Company, to vote at such meetings (each share represents one vote), and to participate in any distribution of dividends or any other distribution of the Company’s property, including the distribution of surplus assets upon liquidation. c. The Company has authorized through its 2021 Share Incentive Plan (the “Plan”), an available pool of ordinary shares of the Company from which to grant options, RSUs or other equity compensation to officers, directors, advisors, management and other key employees of up to 15,428,386 Ordinary shares. The equity compensation granted generally has a four-year vesting period and expires ten years after the date of grant, subject to the terms set forth in the Plan. Options granted under the Plan that are cancelled or forfeited before expiration become available for future grant. As of June 30, 2022, 13,732,195 of the Company’s options are available for future grants. The Company is no longer granting further equity compensation under its previous 2016 Share Incentive Plan. ​ NOTE 4:- SHAREHOLDERS’ EQUITY (DEFICIENCY)  (continued) A summary of the status of options under the Plan as of June 30, 2022 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, 2022 (unaudited) ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual life Employees ​ of options ​ price ​ value ​ (years) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at beginning of period ​ 5,325,572 ​ $ 4.97 ​ $ 17,854,046 7.42 Granted ​ 1,720,015 ​ $ 9.03 ​ Exercised ​ — ​ — ​ Forfeited ​ (116,909) ​ $ 8.57 ​ Outstanding at end of period ​ 6,928,678 ​ $ 5.91 ​ $ 25,399,916 7.67 Exercisable options ​ 3,818,054 ​ $ 3.61 ​ $ 20,872,631 6.38 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, 2022 (unaudited) ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual life Service Providers ​ of options ​ price ​ value ​ (years) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at beginning of period ​ 721,197 ​ $ 4.34 ​ $ 2,695,213 6.61 Granted ​ 80,541 ​ $ 9.61 ​ Exercised ​ — ​ — ​ Forfeited ​ — ​ — ​ Outstanding at end of period ​ 801,738 ​ $ 4.93 ​ $ 3,590,197 6.46 Exercisable options ​ 611,449 ​ $ 3.33 ​ $ 3,499,300 5.57 ​ A summary of the status of RSUs under the Plan as of June 30, 2022 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ Number of RSU ​ ​ ​ Outstanding at beginning of year 1,031,250 Granted 126,729 Forfeited and cancelled (16,600) Vested (70,625) Outstanding on June 30, 2022 1,070,754 ​ ​ NOTE 4:- SHAREHOLDERS’ EQUITY (DEFICIENCY)  (continued) In addition, the Company has authorized 1,285,699 ordinary shares of the Company available for sale through its 2021 Employee Share Purchase Plan (the “ESPP”). As of June 30, 2022, no shares have been granted under the ESPP. The total equity-based compensation expense related to all of the Company’s equity-based awards recognized for the six months ended June 30, 2022 and 2021, was comprised as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Research and development ​ $ 169 ​ $ 2,260 Marketing expenses ​ 7 ​ 60 General and administrative ​ 88 ​ 1,125 Total share-based compensation expense ​ $ 264 ​ $ 3,445 ​ In the period ended June 30, 2022 the Company recognized share-based compensation expenses associated with achieved performance condition. The Company recognizes share-based compensation costs based on the accelerated method for awards that are subject to a performance condition. As of June 30, 2022, there were unrecognized compensation costs of $18,394, which are expected to be recognized over a weighted average period of approximately 3.37 years. d. to investors: 1. As part of the 2018 SPA, the Company granted 9,053 warrants to ordinary shares to a public service foundation in Israel. The warrants were exercised on July 15, 2021 into 9,053 Ordinary shares of no-par value with no consideration. 2. In July 2019, as part of the investment round of HekaBio K.K, the investors received 651,067 warrants to ordinary shares with an exercise price of $5.04 to be exercised within 4 years from grant date. 3. In March 2022, in conjunction with the Merger with HCCC, the 3,880,777 warrants convertible into Preferred A Shares of the Company were converted into an identical number of warrants convertible into ordinary shares of the Company. The warrants are exercisable until September 2024 at an exercise price of $3.87 . During the six months ended June 30, 2022, a total of 1,509,176 of such warrants were exercised into 1,125,088 ordinary shares of the Company. At June 30, 2022, a total of 2,371,601 warrants are outstanding. The warrants met all the criteria for equity classification and were reclassified as a component of additional paid-in capital. See also note 6. NOTE 4:- SHAREHOLDERS’ EQUITY (DEFICIENCY)  (continued) e. 1. In April 2016, 67,897 warrants to ordinary shares were issued to a consultant for services received to be exercised within 7 years from grant date. 2. In April 2020, 879,609 warrants were exercised into 556,548 ordinary shares of no-par value, for $30 received in cash and the rest exercised on a cashless basis. In addition, in November 2020, 90,529 warrants were exercised into 67,897 ordinary shares of no-par value, all on a cashless basis .	NOTE 10:- SHAREHOLDERS’ DEFICIENCY a. Ordinary share capital is composed as follows: On July 6, 2021, the Company’s board of directors approved a 1: 0.905292 stock split which was effected on March 7, 2022. As a result, all Ordinary shares, Convertible preferred shares, options for Ordinary Shares, warrants to Preferred Shares, exercise price and net loss per share amounts were adjusted retroactively for all periods presented in these consolidated financial statements as if the stock split and change in par value had been in effect as of the date of these consolidated financial statements. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ December 31, 2021 ​ Authorized Issued and outstanding Authorized Issued and outstanding ​ ​ Number of shares Ordinary shares of no-par value (*) ​ 72,423,360 ​ 40,433,578 ​ 72,423,360 ​ 40,528,913 (*) Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details. ​ NOTE 10:- SHAREHOLDERS’ DEFICIENCY (continued) b. Ordinary shares rights: (i) The Ordinary shares confer upon their holders the right to participate in the general meetings of the Company, to vote at such meetings (each share represents one vote), and to participate in any distribution of dividends or any other distribution of the Company’s property, including the distribution of surplus assets upon liquidation. (ii) In July 2019, HekaBio K.K. invested an amount of $ 5,250 into the Company, in exchange for 1,302,132 Ordinary shares and 651,067 warrants to ordinary shares of the Company. c. Share option plans: The Company has authorized through its 2016 Share Option Plan (the “Plan”), an available pool of Ordinary shares of the Company from which to grant options to officers, directors, advisors, management and other key employees of up to 7,611,725 Ordinary shares. The options granted generally have a four-year vesting period and expire ten years after the date of grant, subject to the terms set forth in the Plan. Options granted under the Plan that are cancelled or forfeited before expiration become available for future grant. As of December 31, 2021, 442,439 of the Company’s options are available for future grants. A summary of the status of options under the Plan as of December 31, 2021 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual Employees of options price value life (years) Outstanding at beginning of year ​ 4,062,408 ​ $ 3.40 ​ $ 944,820 ​ 7.78 Granted 1,321,211 $ 9.81 ​ Exercised (4,809) $ 4.42 ​ Forfeited and cancelled (53,238) $ 5.16 ​ Outstanding at end of year 5,325,572 $ 4.97 $ 17,854,046 7.42 Exercisable options 3,233,657 $ 3.23 $ 14,184,527 6.56 ​ ​ ​ NOTE 10:- SHAREHOLDERS’ DEFICIENCY (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual Service Providers of options price value life (years) Outstanding at beginning of year ​ 662,006 ​ $ 2.79 ​ $ 313,200 ​ 6.91 Granted 140,667 $ 9.79 ​ Exercised (81,476) $ 1.10 ​ Forfeited and cancelled — ​ ​ Outstanding at end of year 721,197 $ 4.34 $ 2,695,213 6.61 Exercisable options 580,745 $ 3.05 $ 2,649,873 5.89 ​ A summary of the status of RSUs under the Plan as of December 31, 2021 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ Number of RSU Outstanding at beginning of year — Granted 1,036,850 Forfeited and cancelled (5,600) Outstanding on December 31, 2021 1,031,250 ​ The total equity-based compensation expense related to all of the Company’s equity-based awards recognized for the year ended December 31, 2020 and 2021, was comprised as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Research and development ​ $ 380 ​ $ 372 ​ $ 654 Marketing expenses ​ 18 ​ 20 ​ 7 General and administrative ​ 148 ​ 204 ​ 151 Total share-based compensation expense ​ $ 546 ​ $ 596 ​ $ 812 ​ As of December 31, 2021, there were unrecognized compensation costs of $ 2,280, which are expected to be recognized over a weighted average period of approximately 3.28 years. The weighted average exercise price of the Company’s options granted during the year ended December 31, 2019, 2020 and 2021 was $4.06, $4.42 and $9.81, respectively. The weighted-average grant date fair value of options granted during the years ended December 31, 2021, 2020 and 2019, was $4.45, $0.76 and $0.6, respectively. ​ NOTE 10:- SHAREHOLDERS’ DEFICIENCY (continued) d. Warrants to investors: (i) As part of 2016 investment round, the Company granted the investors 6,789,694 warrants. In December 2019, these warrants were exercised into 5,316,493 Ordinary shares of no-par value, of them 1,412,520 were exercised on a cash basis in consideration of approximately $ 1,560, and 5,377,174 were exercised on a cashless basis at a ratio of approximately 0.73 Ordinary share per exercised warrant . (ii) As part of the 2018 SPA, the Company granted 9,053 warrants to ordinary shares to a public service foundation in Israel. The warrants were exercised on July 15, 2021 into 9,053 Ordinary shares of no-par value with no consideration. (iii) In July 2019, as part of the investment round of HekaBio K.K, the investors received 651,067 warrants to Ordinary shares with an exercise price of $ 5.04 to be exercise within 4 years from grant date. e. Warrants to consultants: (i) In April 2016, 67,897 warrants to Ordinary shares were issued to a consultant for services received to be exercised within 7 years from grant date. (ii) In April 2020 879,609 warrants were exercised into 556,548 Ordinary shares of no-par value, for $ 30 received in cash and the rest exercised on a cashless basis. In addition, in November 2020, 90,529 warrants were exercised into 67,897 Ordinary shares of no-par value, all on a cashless basis .

FINANCIAL EXPENSES, NET_2

FINANCIAL EXPENSES, NET	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
FINANCIAL EXPENSES, NET
FINANCIAL EXPENSES, NET	NOTE 7:- FINANCIAL EXPENSES, NET ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, ​ 2021 2022 ​ ​ Unaudited ​ ​ ​ ​ ​ ​ ​ Financial expenses: ​ ​ ​ Foreign currency transaction loss ​ $ 425 ​ $ 260 Remeasurement of warrants, net ​ 12,171 ​ 11,105 Others ​ 10 ​ 13 Total financial expenses ​ 12,606 ​ 11,378 Financial income: ​ ​ Foreign currency transaction income ​ ​ Interest from deposits ​ 152 ​ 436 Total financial income ​ 152 ​ 436 Financial expenses, net ​ $ 12,454 ​ $ 10,942 ​	NOTE 11:- FINANCIAL EXPENSES, NET ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Financial expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency transaction loss, net ​ $ 79 ​ $ — ​ $ 412 Remeasurement of warrants ​ 994 ​ 203 ​ 13,257 Others ​ 11 ​ 14 ​ 16 Total financial expenses ​ 1,084 ​ 217 ​ 13,685 Financial income: ​ ​ ​ Foreign currency transaction profit, net ​ — ​ 101 ​ — Interest from deposits ​ 776 ​ 613 ​ 211 Others ​ — ​ 23 ​ — Total financial income ​ 776 ​ 737 ​ 211 Financial expenses (income), net ​ $ 308 ​ $ (520) ​ $ 13,474 ​

BASIC AND DILUTED NET LOSS PE_4

BASIC AND DILUTED NET LOSS PER SHARE	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
BASIC AND DILUTED NET LOSS PER SHARE
BASIC AND DILUTED NET LOSS PER SHARE	NOTE 8:- BASIC AND DILUTED NET LOSS PER SHARE The following table sets forth the computation of the Company’s basic and diluted net loss per Ordinary share: ​ ​ Six months ended ​ ​ June 30, ​ 2021 2022 ​ ​ Unaudited ​ ​ ​ ​ ​ ​ ​ Net loss ​ $ 18,693 ​ $ 27,743 Basic and diluted weighted-average number of Ordinary shares outstanding (*) ​ 40,512,967 ​ 58,023,875 Net loss per Ordinary share, basic and diluted ​ $ 0.46 ​ $ 0.48 (*) Prior period results have been retroactively adjusted to reflect the 1 : 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details. For the six months ended June 30, 2021 and 2022, all outstanding options, warrants and Convertible preferred shares have been excluded from the calculation of the diluted net loss per share since their effect was anti-dilutive. As of June 30, 2021, and 2022 the total weighted average number of shares related to outstanding preferred shares, options and warrants excluded from the calculations of diluted net loss per share were 22,956,485 and 27,571,715, respectively.	NOTE 12:- BASIC AND DILUTED NET LOSS PER SHARE The following table sets forth the computation of the Company’s basic and diluted net loss per Ordinary share: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Numerator: ​ ​ ​ ​ ​ ​ ​ ​ Net loss attributable to Ordinary shareholders ​ $ (8,367) ​ $ (8,882) ​ $ (27,271) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ ​ Weighted-average shares used in computing net loss per share attributable to ordinary shareholders, basic and diluted ​ 33,815,448 ​ 40,274,935 ​ 40,534,697 Net loss per share attributable to ordinary shareholders, basic and diluted ​ (0.25) ​ (0.22) ​ (0.67) ​ The potential shares of ordinary shares that were excluded from the computation of diluted net loss per share attributable to ordinary shareholders for the periods presented because including them would have been anti-dilutive are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Convertible preferred shares ​ 7,229,885 ​ 13,739,186 ​ 13,739,186 Outstanding share options 4,371,668 4,724,414 6,046,769 RSU — — 1,031,250 Warrant to Preferred A shares 3,614,960 3,880,777 3,880,777 Warrants 8,436,578 651,067 651,067 ​ ​ 23,653,091 22,995,444 25,349,049 ​

GEOGRAPHIC INFORMATION

GEOGRAPHIC INFORMATION	12 Months Ended
	Dec. 31, 2021
GEOGRAPHIC INFORMATION
GEOGRAPHIC INFORMATION	NOTE 13:-GEOGRAPHIC INFORMATION Financial information is available for evaluation by the chief operating decision maker, the Company’s Chief Executive Officer, in making decisions regarding resource allocation and assessing performance. The Company views its operations and manages its business in one operating segment. Operating segments are defined as components of an enterprise in which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assessing performance. Property and equipment, net by geographic location are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Israel ​ $ 3,540 ​ $ 5,842 United States ​ 1,855 ​ 1,699 Japan ​ — ​ 5 Total property and equipment, net ​ $ 5,395 ​ $ 7,546 ​ Property and equipment, net is attributed to the geographic location in which it is located.

SUBSEQUENT EVENTS_2

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 9:- SUBSEQUENT EVENTS In August 2022, the Company entered into a collaboration agreement with MIM Software Inc. (“MIM”), under which the parties will collaborate on the use of MIM’s software suite, including MIM Symphony and MIMcloud®, for development of new features and support for the Alpha DaRT across multiple potential indications, integration into all clinical trials involving the Alpha DaRT, and bundling the MIM software with the Alpha DaRT for future commercial sales in territories where the Alpha DaRT and MIM’s software are both approved. The agreement contemplates certain payments to be made by the Company to MIM in the future, including upon development work to facilitate the use of MIM’s software with the Alpha DaRT in new geographies or sites or with additional features, and upon sale of the Alpha DaRT bundled with MIM software.	NOTE 14:-SUBSEQUENT EVENTS a. On January 18, 2022, the Company instituted a floating pledge on its assets in favor of Bank Leumi Le-Israel BM, to support a $ 225 standby letter of credit in favor of the Massachusetts Department of Public Health. The letter of credit was provided in connection with an application by ATM Inc. for an expansion of the maximum possession limit in its radioactive license for use in the Lawrence, MA site, pursuant to decommissioning financial assurance regulations of the Massachusetts Department of Public Health’s Radiation Control Program. b. Business Combination Pursuant to the Merger Agreement described in Note 1a, on March 7, 2022 (the “Closing Date”), Archery Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of the Company was merged with and into HCCC, with HCCC surviving as a wholly-owned subsidiary of the Company (the “Business Combination”). Pursuant to the Merger Agreement, and immediately prior to the consummation of the Merger (the time of such consummation, the “Effective Time”), the Company effected a recapitalization whereby (i) the Company adopted amended and restated articles of association, (i) each preferred share of the Company was automatically converted into such number of the Company’s ordinary shares as determined in accordance with the Company’s existing articles of association; (ii) each of the Company’s ordinary shares that was issued and outstanding immediately prior to the Effective Time was split into 0.905292 ordinary shares of the Company (rounded to the nearest whole number), such that the value of each of the Company’s ordinary shares at the time of execution of the Merger Agreement equaled $10.00 per share, based upon the agreed pre-money equity value of the Company (the “Share Split”); and (iii) outstanding securities convertible into securities of the Company were adjusted to give effect to the foregoing transactions and remain outstanding. As a result, all ordinary shares, convertible preferred shares, options and warrants for ordinary shares, exercise prices and net loss per share amounts were adjusted retroactively for all periods presented in these financial statements. Additionally, concurrently with the closing of the Merger, Alpha Tau issued securities pursuant to the Subscription Agreements executed with certain investors under a PIPE (Private Investment in Public Equity) transaction. Following the recapitalization, (a) immediately prior to the Merger, each share of Class B common stock of HCCC was cancelled automatically and converted into one share of Class A common stock of HCCC, (b) after giving effect to the foregoing and in connection with the Merger, each share of Class A common stock of HCCC issued and outstanding was converted automatically into one Company ordinary share, and (c) each outstanding warrant of HCCC was converted into a warrant of the Company and convertible into the Company’s ordinary shares. An amount of $ 90,872 of gross cash proceeds were raised by the Company in the aforementioned transactions.

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES
Use of estimates for the preparation of financial statements	b. The preparation of the unaudited interim consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the interim consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. Actual results could differ from those estimates.	a. Use of estimates for the preparation of financial statements: The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. On an ongoing basis, the Company’s management evaluates estimates, including those related to fair values of convertible preferred shares warrants, fair values of share-based awards, deferred taxes, and contingent liabilities. Such estimates are based on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
Consolidated financial statements in U.S. dollars		b. Consolidated financial statements in U.S. dollars: The accompanying consolidated financial statements have been prepared in U.S. dollars. A substantial portion of the Company’s expenses are incurred in New Israeli Shekels. However, the Company finances its operations mainly in U.S. dollars, a substantial portion of its expenses are incurred in U.S. dollars and revenues from its primary markets are anticipated to be generated in U.S. dollars. As such, the Company’s management believes that the U.S. dollar is the currency of the primary economic environment in which the Company operates. Thus, the functional and reporting currency of the Company is the U.S. dollar. A subsidiary’s functional currency is the currency of the primary economic environment in which the subsidiary operates; normally, that is the currency of the environment in which a subsidiary primarily generates and expends cash. In making the determination of the appropriate functional currency for a subsidiary, the Company considers cash flow indicators, local market indicators, financing indicators and the subsidiary’s relationship with both the parent company and other subsidiaries. For subsidiaries that are primarily a direct and integral component or extension of the parent entity’s operations, the U.S. dollar is the functional currency. The Company has determined the functional currency of its foreign subsidiaries is the U.S. Dollar. The foreign operations are considered a direct and integral part or extension of the Company’s operations. The day-to-day operations of the foreign subsidiaries are dependent on the economic environment of the U.S. Dollar. Transactions and balances denominated in U.S. dollars are presented at their original amounts. Monetary accounts maintained in currencies other than the dollar are re-measured into dollars in accordance with Accounting Standards Codification No. 830, “Foreign Currency Matters” (“ASC 830”). All transaction gains and losses of the re-measurement of monetary balance sheet items are reflected in the statements of operations as financial income or expenses, as appropriate.
Principles of consolidation		NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) c. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiaries. Intercompany balances have been eliminated upon consolidation.
Cash equivalents		d. Cash equivalents: Cash equivalents are short-term, highly liquid investments that are readily convertible into cash with an original maturity of three months or less, at the date acquired.
Restricted cash	c. Restricted cash is primarily invested in bank deposit and is used as security for the Company’s lease commitments. The following table provides a reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents, as reported on the balance sheets ​ $ 11,132 ​ $ 11,571 Restricted cash, as reported on the balance sheets ​ 584 ​ 792 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 11,716 ​ $ 12,263	e. Restricted cash: Restricted cash is primarily invested in bank deposits and is used as security for the Company’s lease commitments. The following table provides a reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Cash and cash equivalents, as reported on the balance sheets ​ $ 15,598 ​ $ 23,236 Restricted cash, as reported on the balance sheets ​ 576 ​ 618 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 16,174 ​ $ 23,854
Short-term deposits		f. Short-term deposits: A short-term bank deposit is a deposit with a maturity of more than three months but less than one year. Deposits in U.S. dollars bear interest at rates ranging from.0.05%-1.65% and 0.01%-0.62%, per annum, as of December 31, 2020 and 2021, respectively. Short-term deposits are presented at cost, which approximates market value due to their short maturities.
Property and equipment, net		g. Property and equipment, net: Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following rates: ​ ​ ​ ​ ​ % Computers and software 33 Laboratory equipment 10 – 15 Furniture and office equipment 7 – 15 Car 20 Manufacturing equipment 10 Leasehold improvements Over the shorter of the term of the lease or its useful life
Impairment of long-lived assets		h. Impairment of long-lived assets: The Company’s long-lived assets are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) For the years ended December 31, 2019, 2020 and 2021 there were no impairment losses identified.
Research and development expenses, net		i. Research and development expenses, net: Research and development expenses consist of personnel costs (including salaries, benefits and share-based compensation), materials, consulting fees and payments to subcontractors, costs associated with obtaining regulatory approvals, executing pre-clinical and clinical studies and maintenance and prosecution of the Company’s intellectual property rights. In addition, research and development expenses include overhead allocations consisting of various administrative and facilities related costs. The Company charges research and development expenses as expenses when incurred. Grants from the Israeli Innovation Authority (IIA) are offset against research and development costs at the later of when grant receipt is assured or the expenses are incurred.
Accounting for share-based payments		j. Accounting for share-based payments: The Company accounts for share based compensation in accordance with ASC No. 718, “Compensation — Stock Compensation” that requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line attribution method over the requisite service period of each of the awards. The Company recognizes forfeitures of awards as they occur. For awards with no performance conditions, the Company recognizes the related share-based compensation expense on a straight-line basis over the requisite service period of the awards, including awards with graded vesting. For awards with performance conditions the share-based compensation expense is recognized if and when the Company concludes that it is probable that the performance condition will be achieved and where the performance condition awards include graded vesting, the share-based compensation expense is recognized based on the accelerated method. The Company reassesses the probability of vesting at each reporting period for awards with performance conditions and adjust compensation cost based on its probability assessment. The Company selected the Black-Scholes option-pricing model as the most appropriate fair value method for its option awards. The option-pricing model requires a number of assumptions, of which the most significant are the share price, volatility and the expected option term. The fair value of ordinary share underlying the options has historically been determined by management and the board of directors. Because there has been no public market for the Company’s ordinary shares, the board of directors has determined fair value of an ordinary share at the time of grant of the option by considering a number of objective and subjective factors including financing investment rounds, operating and financial performance, the lack of liquidity of share capital and general and industry specific economic outlook, amongst other factors. The fair value of the underlying ordinary shares will be determined by the board of directors until such time as the Company’s ordinary shares are listed on an established stock exchange. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) The computation of expected volatility is based on actual historical share price volatility of comparable companies. For option grants that are considered to be “plain vanilla,” the Company determines the expected term using the simplified method. The simplified method deems the term to be the average of the time-to-vesting and the contractual life of the options. The Company has historically not paid dividends and has no foreseeable plans to pay dividends and, therefore, uses an expected dividend yield of zero in the option pricing model. The risk-free interest rate is based on the yield of U.S. treasury bonds with equivalent terms as the expected term of the options. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 2020 2021 Expected term (years) 5.4 – 7.1 ​ 2.0 – 6.2 ​ 5.0 – 6.3 ​ Expected volatility 85.3% – 88.6% ​ 90.8% – 102.1% ​ 85.5% – 89.2% ​ Risk-free interest rate 1.9% – 2.6% ​ 0.1% – 0.5% ​ 0.8% – 1.4% ​ Expected dividend yield 0% ​ 0% ​ 0% ​ ​ Total share-based compensation expenses related to employees, consultants and other service providers for the years ended December 31, 2019, 2020 and 2021, amounted to $546, $596 and $812, respectively.
Grants and participations		k. Grants and participations: Royalty-bearing grants from the Israeli Innovation Authority (“IIA”) (previously known as Office of the Chief Scientist) of the Ministry of Economy and Industry in Israel for funding of approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred, and are presented as a deduction from research and development expenses. Since the payment of royalties is not probable when the grants are received, the Company does not record a liability for amounts received from IIA until the related revenues are recognized. In the event of failure of a project that was partly financed by IIA, the Company will not be obligated to pay any royalties or repay the amounts received. The Company recognized participations in research and development as a reduction from research and development expenses in the amount of $ 571, $ 878 and $ 2,459 for the years ended December 31,2019, 2020 and 2021, respectively.
Convertible preferred shares and convertible preferred shares warrant liability		l. Convertible preferred shares and convertible preferred shares warrant liability: The Company’s preferred shares are considered a “freestanding financial instrument” pursuant to ASC 480 “Distinguishing Liabilities from Equity” and are redeemable in a deemed liquidation event, which is not under the control of the Company; thus, the Company classified the shares outside permanent equity pursuant to ASC 480-10-S99. As of December 31, 2021, and 2020, the Company did not adjust the carrying values of the shares to the deemed liquidation values of such shares since a deemed liquidation event was not probable. The Company’s warrants to purchase the Company’s convertible preferred shares are considered a “freestanding financial instrument” pursuant to ASC 480. The warrants were classified as a liability on the balance sheet, initially and subsequently measured at fair value through earnings, as the underlying shares are contingently redeemable (upon a deemed liquidation event, which is not under the Company’s control) and, therefore, embody an obligation that is indexed to an obligation to repurchase the Company’s shares by transferring assets. The change in fair value of the warrants is recognized as a component of financial expenses, net, in the statements of operation (see note 9).
Fair value of financial instruments	e. Fair value is defined as the exchange price that would be received from the sale of an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy which requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ​ NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES  (continued) A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 — unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Financial instruments consist among others of cash equivalents, restricted cash, other accounts receivable, trade payables, and other accounts payable and accrued expenses. The estimated fair values of these financial instruments approximate their carrying value as presented, due to their short-term maturities. We consider public warrant liabilities to be Level 1 and private warrants are measured at fair value using Level 3 inputs. The financial liability for the warrant liabilities are accounted for at fair value through profit and loss.	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) m. Fair value of financial instruments: The Company applies ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), pursuant to which fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various valuation approaches. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. Fair value is an exit price, representing the amount that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. A three-tier fair value hierarchy is established as a basis for considering such assumptions and for inputs used in the valuation methodologies in measuring fair value: ● Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. ● Level 2 — Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 — Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The carrying amounts of cash and cash equivalents, short-term deposits, prepaid expenses, other receivables, trade payables, other accounts payable and accrued expenses approximate their fair value due to the short-term maturity of such instruments. The financial instruments carried at fair value on the Company’s consolidated balance sheets as of December 31, 2019, 2020 and 2021 are warrants to convertible preferred shares classified as a liability (see note 7). The following methods and assumptions were used by the Company in estimating their fair value disclosures for financial instruments: The fair value measurement of warrants to convertible preferred shares are measured using unobservable inputs that require a high level of judgment to determine fair value, and thus are classified as Level 3 financial instruments. To calculate the fair value of the warrants, the Company first calculated the underlying preferred share value by using the income approach and the market approach. Then the equity value was allocated by using the hybrid model method utilizing two scenarios of OPM and IPO. Once the preferred shares value was derived from the two scenarios, the Black-Scholes model was utilized to calculate the warrants value in each one of the scenarios. Then, probability for each one of the scenarios was applied by the Company to derive the weighted average fair value of the warrants. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instruments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates.
Ordinary share warrants classification and measurement		n. Ordinary share warrants classification and measurement: The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance. The assessment considers whether the warrants are freestanding financial instruments, meet the definition of a liability under ASC 480, are indexed to the Company’s own stock and whether the warrants are eligible for equity classification under ASC 815-40. This assessment is conducted at the time of warrant issuance and as of each subsequent reporting period end date while the warrants are outstanding. Warrants that meet all the criteria for equity classification, are required to be recorded as a component of additional paid-in capital. Warrants that do not meet all the criteria for equity classification, are required to be recorded as liabilities at their initial fair value on the date of issuance and remeasured to fair value through earnings at each balance sheet date thereafter. As of December 31, 2020, and 2021, the Company had 728,017 and 718,964 outstanding ordinary share warrants, respectively. The warrants were classified as equity (see notes 10d and 10e).
Income taxes		o. Income taxes: The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). ASC 740 prescribes the use of the liability method whereby deferred tax asset and liability account balances are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, to reduce deferred tax assets to their estimated realizable value, if needed. ASC 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. As of December 31, 2021, and 2020 no liability for unrecognized tax benefits was recorded as a result of ASC 740.
Concentration of credit risks		p. Concentration of credit risks: Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash and cash equivalents, restricted cash and short-term deposits. Cash, cash equivalents, restricted cash and short-term deposits are deposited in major banks in Israel, United States and Japan. Such investments in Israel and abroad may be in excess of insured limits and are not insured in other jurisdictions. Generally, cash and cash equivalents may be redeemed upon demand and, therefore, bear minimal risk.
Severance pay		q. Severance pay: All the Company’s employees who are Israeli citizens have subscribed to Section 14 of Israel’s Severance Pay Law, 5723-1963 (“Section 14”). Pursuant to Section 14, employees covered by this section are entitled to monthly deposits at a rate of 8.33% of their monthly salary, made on their behalf by the Company. Payments in accordance with Section 14 release the Company from any future severance liabilities in respect of those employees. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) Neither severance pay liability nor severance pay fund under Section 14 for such employees is recorded on the Company’s consolidated balance sheets. Severance pay expense for the years ended December 31, 2019, 2020 and 2021 amounted to $ 117, $ 194 and $ 318, respectively.
Contingent liabilities		r. Contingent liabilities: The Company accounts for its contingent liabilities in accordance with ASC 450, “Contingencies” (“ASC 450”). A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. As of December 31, 2019, 2020 and 2021, no provision is recorded.
Basic and diluted net loss per share		s. Basic and diluted net loss per share: The Company computes net loss per share using the two-class method required for participating securities. The two-class method requires income available to ordinary shareholders for the period to be allocated between ordinary shares and participating securities based upon their respective rights to receive dividends as if all income for the period had been distributed. The Company considers its convertible preferred shares to be participating securities as the holders of the convertible preferred shares would be entitled to dividends that would be distributed to the holders of ordinary shares, on a pro-rata basis, on an as-converted basis. These participating securities do not contractually require the holders of such shares to participate in the Company’s losses. As such, net loss for the periods presented was not allocated to the Company’s participating securities. The Company’s basic net loss per share is calculated by dividing net loss attributable to ordinary shareholders by the weighted-average number of shares of ordinary shares outstanding for the period, without consideration of potentially dilutive securities. The diluted net loss per share is calculated by giving effect to all potentially dilutive securities outstanding for the period using the treasury share method or the if-converted method based on the nature of such securities. Diluted net loss per share is the same as basic net loss per share in periods when the effects of potentially dilutive shares of ordinary shares are anti-dilutive.
Deferred Transaction costs		t. Deferred Transaction costs: Deferred transactions costs consist primarily of accounting, legal, and other fees related to the Company’s transaction. Upon consummation of the transaction, the deferred transaction costs will be reclassified to shareholders’ deficit and recorded against the proceeds from the transaction. The Company capitalized $1,700 of deferred offering costs within other assets, noncurrent in the consolidated balance sheets as of December 31, 2021. No transaction costs were capitalized as of December 31, 2020.
Non-controlling interest		u. Non-controlling interest: The consolidated financial statements included the Company’s accounts and the accounts of the Company’s wholly- and majority-owned subsidiaries. Non-controlling interest positions of our consolidated entities are reported as a separate component of consolidated equity from the equity attributable to the Company’s shareholders.
Recently Issued Accounting Pronouncements and not yet adopted	f. In August 2020, the FASB issued ASU 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 (“ASU 2020-06”). The final guidance issued by the FASB for convertible instruments eliminates two of the three models in ASC 470-20 that require separate accounting for embedded conversion features. Separate accounting is still required in certain cases. Additionally, among other changes, the guidance eliminates some of the conditions for equity classification in ASC 815-40-25 for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company early adopted the guidance for the year ended December 31, 2022, and interim periods in fiscal years beginning January 1, 2022, and the adoption did not have a material impact on the Company’s consolidated financial statements.	v. Recently Issued Accounting Pronouncements and not yet adopted As an “emerging growth company”, the Jumpstart Our Business Startups Act (JOBS Act) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act. The adoption dates discussed below reflect this election. NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES (continued) In February 2016, the FASB issued ASU No. 2016-02, Leases, which would require lessees to recognize assets and liabilities on the balance sheet for most leases, whether operating or financing, while continuing to recognize the expenses on their income statements in a manner similar to current practice. Under the new guidance, the Company would also require to provide enhanced disclosures. The guidance states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The guidance will be effective for the Company as of January 1, 2022, and interim periods in fiscal years beginning January 1, 2023. The Company is in the initial stage of its assessment of the new standard and is currently evaluating the timing of adoption, the quantitative impact of adoption, and the related disclosure requirements. The Company anticipates the adoption of this standard will result in an increase in its noncurrent assets, and current and noncurrent liabilities recorded on the consolidated balance sheets. The Company is currently evaluating the effect that ASU No. 2016-02 will have on its consolidated financial statements and related disclosures. In August 2020, the FASB issued ASU 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 (“ASU 2020-06”). The final guidance issued by the FASB for convertible instruments eliminates two of the three models in ASC 470-20 that require separate accounting for embedded conversion features. Separate accounting is still required in certain cases. Additionally, among other changes, the guidance eliminates some of the conditions for equity classification in ASC 815-40-25 for contracts in an entity’s own equity. The guidance also requires entities to use the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of share settlement for instruments that may be settled in cash or shares, except for certain liability-classified share-based payment awards. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating the potential impact of this guidance on its consolidated financial statements. In November 2021, the FASB issued ASU No. 2021-10, “Government Assistance (Topic 832): Disclosure by Business Entities about Government Assistance.” The new standard improves the transparency of government assistance received by most business entities by requiring the disclosure of: (1) the types of government assistance received; (2) the accounting for such assistance; and (3) the effect of the assistance on a business entity’s financial statements. This guidance is effective for financial statements issued for annual periods beginning after December 15, 2021. Early adoption is permitted. The Company does not expect the adoption of the standard will have a material impact on its consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES
Schedule of reconciliation of the cash and cash equivalents balances reported on the balance sheets and the cash, cash equivalents and restricted cash balances reported in the statements of cash flows	​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents, as reported on the balance sheets ​ $ 11,132 ​ $ 11,571 Restricted cash, as reported on the balance sheets ​ 584 ​ 792 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 11,716 ​ $ 12,263	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Cash and cash equivalents, as reported on the balance sheets ​ $ 15,598 ​ $ 23,236 Restricted cash, as reported on the balance sheets ​ 576 ​ 618 Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows ​ $ 16,174 ​ $ 23,854
Schedule of useful lives of property and equipment		​ ​ ​ ​ ​ % Computers and software 33 Laboratory equipment 10 – 15 Furniture and office equipment 7 – 15 Car 20 Manufacturing equipment 10 Leasehold improvements Over the shorter of the term of the lease or its useful life
Schedule of assumptions in the valuation of options		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2019 2020 2021 Expected term (years) 5.4 – 7.1 ​ 2.0 – 6.2 ​ 5.0 – 6.3 ​ Expected volatility 85.3% – 88.6% ​ 90.8% – 102.1% ​ 85.5% – 89.2% ​ Risk-free interest rate 1.9% – 2.6% ​ 0.1% – 0.5% ​ 0.8% – 1.4% ​ Expected dividend yield 0% ​ 0% ​ 0% ​

PREPAID EXPENSES AND OTHER RE_2

PREPAID EXPENSES AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2021
PREPAID EXPENSES AND OTHER RECEIVABLES
Schedule of prepaid expenses and other receivables	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Government authorities ​ $ 472 ​ $ 458 Prepaid expenses ​ 387 ​ 227 Other receivables ​ 5 ​ 22 ​ ​ $ 864 ​ $ 707

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2021
PROPERTY AND EQUIPMENT, NET
Schedule of property and equipment, net	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Cost: ​ ​ ​ ​ ​ ​ ​ ​ ​ Manufacturing equipment (*) ​ $ 5,058 ​ $ 7,238 Computers and software ​ 128 ​ 394 Laboratory equipment ​ 251 ​ 719 Furniture and office equipment ​ 37 ​ 50 Cars ​ 57 ​ 57 Leasehold improvements ​ 34 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,565 ​ 8,458 ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ 170 ​ 912 Depreciated cost ​ $ 5,395 ​ $ 7,546

OTHER PAYABLES AND ACCRUED EX_2

OTHER PAYABLES AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2021
OTHER PAYABLES AND ACCRUED EXPENSES
Schedule of other payables and accrued expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Employees and payroll accruals ​ $ 525 ​ $ 788 Accrued expenses ​ 551 ​ 2,366 Related parties ​ 48 ​ 48 ​ ​ $ 1,124 ​ $ 3,202

COMMITMENTS AND CONTINGENT LI_6

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
COMMITMENTS AND CONTINGENT LIABILITIES
Schedule of future minimum operating lease payments	​ ​ ​ ​ As of June 30, (unaudited) ​ ​ ​ 2022 359 2023 677 2024 685 2025 541 2026 549 Thereafter 4,509 ​ 7,320	​ ​ ​ ​ ​ As of December 31, 2021 ​ 2022 $ 775 2023 ​ 722 2024 ​ 724 2025 ​ 590 2026 ​ 605 Thereafter ​ 4,948 ​ $ 8,364

FAIR VALUE MEASUREMENTS (Tabl_2

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
FAIR VALUE MEASUREMENTS
Summary of assumptions in the Black-Scholes model in calculating fair value of warrants	​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 June 30, 2022 ​ ​ (Audited) ​ (Unaudited) Expected term (years) 1.25 4.68 ​ Expected volatility 83.00 % 43.81 % Risk-free rate 0.75 % 3.01 % Dividend yield 0.00 % 0.00 %	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2019 2020 2021 Expected term 3 2.25 1.25 ​ Expected dividend yield 0 % 0 % 0 % Expected volatility 78.11 % 96.83 % 83.00 % Risk-free interest rate 1.91 % 0.42 % 0.75 %
Summary of change in the fair value of the preferred share warrants liability		​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2021 Beginning of year ​ $ 5,163 ​ $ 5,366 Change in fair value ​ 203 ​ 13,257 End of year ​ $ 5,366 ​ $ 18,623

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of components of the net loss (income) before tax on income	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Domestic (Israel) ​ $ 8,898 ​ $ 9,322 ​ $ 27,089 Foreign ​ (580) ​ (598) ​ 175 Total ​ $ 8,318 ​ $ 8,724 ​ $ 27,264
Schedule of income tax expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Current: ​ ​ ​ ​ ​ ​ ​ ​ ​ Israel ​ $ — ​ $ — ​ $ — Foreign ​ 146 ​ 158 ​ 7 Total current income tax expense ​ 146 ​ 158 ​ 7 Deferred: ​ ​ ​ Domestic (Israel) ​ — ​ — ​ — Foreign ​ — ​ — ​ — Total deferred income tax expense ​ — ​ — ​ — Income tax expense ​ $ 146 ​ $ 158 ​ $ 7
Schedule of significant components of the deferred tax assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Reserves and allowances ​ $ 22 ​ $ 18 R&D expenses ​ 482 ​ 399 Intangible assets ​ 44 ​ 31 Stock-based compensation ​ 134 ​ 33 Loss carryforward ​ 1,551 ​ 3,322 ​ ​ ​ ​ ​ ​ ​ Deferred tax assets before valuation allowance ​ 2,233 ​ 3,803 Less – ​ (2,233) ​ (3,803) Net deferred tax assets ​ $ — ​ $ —

CONVERTIBLE PREFERRED SHARES _2

CONVERTIBLE PREFERRED SHARES AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2021
Temporary Equity Disclosure [Abstract]
Schedule of composition of Convertible Preferred shares	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ December 31, 2021 ​ ​ ​ ​ ​ ​ ​ Authorized Issued and outstanding Authorized Issued and outstanding Carrying amount Liquidation preference ​ ​ Number of shares ​ ​ ​ ​ ​ ​ Series A Convertible Preferred shares of no-par value (*) ​ 16,295,256 ​ 7,229,885 ​ 16,295,256 ​ 7,229,885 ​ $ 25,238 ​ $ 36,437 Series B Convertible Preferred shares of no- par value (*) 9,052,920 6,509,301 9,052,920 6,509,301 ​ 28,726 ​ 28,761 Total 25,348,176 13,739,186 25,348,176 13,739,186 ​ $ 53,964 ​ $ 65,198 (*) Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details.

SHAREHOLDERS' DEFICIENCY (Table

SHAREHOLDERS' DEFICIENCY (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SHAREHOLDERS' EQUITY (DEFICIENCY)
Schedule of composition of ordinary share capital	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 June 30, 2022 (unaudited) ​ ​ Issued and ​ Issued and ​ ​ Authorized ​ outstanding ​ Authorized ​ outstanding ​ ​ Number of shares ​ ​ ​ ​ ​ ​ ​ ​ ​ Ordinary shares of no-par value ​ 72,423,360 40,528,913 ​ 362,116,800 68,575,397 (*)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ December 31, 2021 ​ Authorized Issued and outstanding Authorized Issued and outstanding ​ ​ Number of shares Ordinary shares of no-par value (*) ​ 72,423,360 ​ 40,433,578 ​ 72,423,360 ​ 40,528,913 (*) Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 10, Shareholders’ Deficiency, for details.
Summary of the status of options and changes	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, 2022 (unaudited) ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual life Employees ​ of options ​ price ​ value ​ (years) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at beginning of period ​ 5,325,572 ​ $ 4.97 ​ $ 17,854,046 7.42 Granted ​ 1,720,015 ​ $ 9.03 ​ Exercised ​ — ​ — ​ Forfeited ​ (116,909) ​ $ 8.57 ​ Outstanding at end of period ​ 6,928,678 ​ $ 5.91 ​ $ 25,399,916 7.67 Exercisable options ​ 3,818,054 ​ $ 3.61 ​ $ 20,872,631 6.38 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, 2022 (unaudited) ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual life Service Providers ​ of options ​ price ​ value ​ (years) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at beginning of period ​ 721,197 ​ $ 4.34 ​ $ 2,695,213 6.61 Granted ​ 80,541 ​ $ 9.61 ​ Exercised ​ — ​ — ​ Forfeited ​ — ​ — ​ Outstanding at end of period ​ 801,738 ​ $ 4.93 ​ $ 3,590,197 6.46 Exercisable options ​ 611,449 ​ $ 3.33 ​ $ 3,499,300 5.57	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual Employees of options price value life (years) Outstanding at beginning of year ​ 4,062,408 ​ $ 3.40 ​ $ 944,820 ​ 7.78 Granted 1,321,211 $ 9.81 ​ Exercised (4,809) $ 4.42 ​ Forfeited and cancelled (53,238) $ 5.16 ​ Outstanding at end of year 5,325,572 $ 4.97 $ 17,854,046 7.42 Exercisable options 3,233,657 $ 3.23 $ 14,184,527 6.56 ​ ​ ​ NOTE 10:- SHAREHOLDERS’ DEFICIENCY (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ average ​ Aggregate ​ remaining ​ ​ Number ​ exercise ​ intrinsic ​ contractual Service Providers of options price value life (years) Outstanding at beginning of year ​ 662,006 ​ $ 2.79 ​ $ 313,200 ​ 6.91 Granted 140,667 $ 9.79 ​ Exercised (81,476) $ 1.10 ​ Forfeited and cancelled — ​ ​ Outstanding at end of year 721,197 $ 4.34 $ 2,695,213 6.61 Exercisable options 580,745 $ 3.05 $ 2,649,873 5.89
Summary of the status of RSUs and changes	A summary of the status of RSUs under the Plan as of June 30, 2022 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ Number of RSU ​ ​ ​ Outstanding at beginning of year 1,031,250 Granted 126,729 Forfeited and cancelled (16,600) Vested (70,625) Outstanding on June 30, 2022 1,070,754 ​	A summary of the status of RSUs under the Plan as of December 31, 2021 and changes during the relevant period ended on that date is presented below: ​ ​ ​ ​ Number of RSU Outstanding at beginning of year — Granted 1,036,850 Forfeited and cancelled (5,600) Outstanding on December 31, 2021 1,031,250 ​
Schedule equity-based compensation expense related	​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended ​ ​ June 30, ​ 2021 2022 ​ ​ ​ ​ ​ ​ ​ Research and development ​ $ 169 ​ $ 2,260 Marketing expenses ​ 7 ​ 60 General and administrative ​ 88 ​ 1,125 Total share-based compensation expense ​ $ 264 ​ $ 3,445	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Research and development ​ $ 380 ​ $ 372 ​ $ 654 Marketing expenses ​ 18 ​ 20 ​ 7 General and administrative ​ 148 ​ 204 ​ 151 Total share-based compensation expense ​ $ 546 ​ $ 596 ​ $ 812

FINANCIAL EXPENSES, NET (Tabl_2

FINANCIAL EXPENSES, NET (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
FINANCIAL EXPENSES, NET
Schedule of Financial Expenses, Net	​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended June 30, ​ 2021 2022 ​ ​ Unaudited ​ ​ ​ ​ ​ ​ ​ Financial expenses: ​ ​ ​ Foreign currency transaction loss ​ $ 425 ​ $ 260 Remeasurement of warrants, net ​ 12,171 ​ 11,105 Others ​ 10 ​ 13 Total financial expenses ​ 12,606 ​ 11,378 Financial income: ​ ​ Foreign currency transaction income ​ ​ Interest from deposits ​ 152 ​ 436 Total financial income ​ 152 ​ 436 Financial expenses, net ​ $ 12,454 ​ $ 10,942	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Financial expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ Foreign currency transaction loss, net ​ $ 79 ​ $ — ​ $ 412 Remeasurement of warrants ​ 994 ​ 203 ​ 13,257 Others ​ 11 ​ 14 ​ 16 Total financial expenses ​ 1,084 ​ 217 ​ 13,685 Financial income: ​ ​ ​ Foreign currency transaction profit, net ​ — ​ 101 ​ — Interest from deposits ​ 776 ​ 613 ​ 211 Others ​ — ​ 23 ​ — Total financial income ​ 776 ​ 737 ​ 211 Financial expenses (income), net ​ $ 308 ​ $ (520) ​ $ 13,474

BASIC AND DILUTED NET LOSS PE_5

BASIC AND DILUTED NET LOSS PER SHARE (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
BASIC AND DILUTED NET LOSS PER SHARE
Schedule of basic and diluted net loss per share	​ ​ Six months ended ​ ​ June 30, ​ 2021 2022 ​ ​ Unaudited ​ ​ ​ ​ ​ ​ ​ Net loss ​ $ 18,693 ​ $ 27,743 Basic and diluted weighted-average number of Ordinary shares outstanding (*) ​ 40,512,967 ​ 58,023,875 Net loss per Ordinary share, basic and diluted ​ $ 0.46 ​ $ 0.48 (*) Prior period results have been retroactively adjusted to reflect the 1 : 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details.	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Numerator: ​ ​ ​ ​ ​ ​ ​ ​ Net loss attributable to Ordinary shareholders ​ $ (8,367) ​ $ (8,882) ​ $ (27,271) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ ​ Weighted-average shares used in computing net loss per share attributable to ordinary shareholders, basic and diluted ​ 33,815,448 ​ 40,274,935 ​ 40,534,697 Net loss per share attributable to ordinary shareholders, basic and diluted ​ (0.25) ​ (0.22) ​ (0.67)
Schedule of antidilutive securities excluded from net loss per share		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, ​ 2019 2020 2021 Convertible preferred shares ​ 7,229,885 ​ 13,739,186 ​ 13,739,186 Outstanding share options 4,371,668 4,724,414 6,046,769 RSU — — 1,031,250 Warrant to Preferred A shares 3,614,960 3,880,777 3,880,777 Warrants 8,436,578 651,067 651,067 ​ ​ 23,653,091 22,995,444 25,349,049

GEOGRAPHIC INFORMATION (Tables)

GEOGRAPHIC INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2021
GEOGRAPHIC INFORMATION
Schedule of Geographical Information	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 2021 Israel ​ $ 3,540 ​ $ 5,842 United States ​ 1,855 ​ 1,699 Japan ​ — ​ 5 Total property and equipment, net ​ $ 5,395 ​ $ 7,546

GENERAL (Details)_2

GENERAL (Details) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended		12 Months Ended
	Jan. 31, 2018	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash, cash equivalents, short-term deposits and restricted cash		$ 112,828		$ 31,934
Net loss		27,743	$ 18,693	(27,271)	$ (8,882)	$ (8,464)
Net cash used in operating activities		(15,328)	$ (5,367)	(11,812)	(7,251)	$ (6,910)
Accumulated deficit		$ (80,583)		$ (52,840)	$ (25,569)
Liquidity period to satisfy with current resources		2 years		2 years
ATM KK
Ownership hold (as a percent)	90%	100%		100%	100%

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES - Restricted cash (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
SIGNIFICANT ACCOUNTING POLICIES
Cash and cash equivalents, as reported on the balance sheets	$ 11,571	$ 23,236	$ 11,132	$ 15,598
Restricted cash, as reported on the balance sheets	792	618	584	576
Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows	$ 12,363	$ 23,854	$ 11,716	$ 16,174	$ 1,841	$ 13,609

SIGNIFICANT ACCOUNTING POLICI_9

SIGNIFICANT ACCOUNTING POLICIES - Short-term deposits (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Minimum
Short-term deposits
Deposits in U.S. dollars bear interest rates	0.01%	0.05%
Maximum
Short-term deposits
Deposits in U.S. dollars bear interest rates	0.62%	1.65%

SIGNIFICANT ACCOUNTING POLIC_10

SIGNIFICANT ACCOUNTING POLICIES - Property and equipment and impairment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property and equipment
Impairment losses	$ 0	$ 0	$ 0
Computers and software
Property and equipment
Estimated useful lives	33 years
Laboratory equipment | Minimum
Property and equipment
Estimated useful lives	10 years
Laboratory equipment | Maximum
Property and equipment
Estimated useful lives	15 years
Furniture and office equipment | Minimum
Property and equipment
Estimated useful lives	7 years
Furniture and office equipment | Maximum
Property and equipment
Estimated useful lives	15 years
Cars
Property and equipment
Estimated useful lives	20 years
Manufacturing equipment
Property and equipment
Estimated useful lives	10 years

SIGNIFICANT ACCOUNTING POLIC_11

SIGNIFICANT ACCOUNTING POLICIES - Share-based payments (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Changes in RSUs
Share-based compensation expense	$ 3,445	$ 264	$ 812	$ 596	$ 546
Stock Options
Changes in RSUs
Expected volatility - lower range			85.50%	90.80%	85.30%
Expected volatility - upper range			89.20%	102.10%	88.60%
Risk-free interest rate - lower range			0.80%	0.10%	1.90%
Risk-free interest rate - upper range			1.40%	0.50%	2.60%
Expected dividend yield			0%	0%	0%
Stock Options | Minimum
Changes in RSUs
Expected term (years)			5 years	2 years	5 years 4 months 24 days
Stock Options | Maximum
Changes in RSUs
Expected term (years)			6 years 3 months 18 days	6 years 2 months 12 days	7 years 1 month 6 days

SIGNIFICANT ACCOUNTING POLIC_12

SIGNIFICANT ACCOUNTING POLICIES - Grants and participations & Ordinary share warrants classification and measurement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2022
SIGNIFICANT ACCOUNTING POLICIES
Recognized participations in research and development as a reduction from research and development expenses	$ 2,459,000	$ 878,000	$ 571,000
Outstanding ordinary share warrants	718,964	728,017		2,371,601
Unrecognized tax benefits	$ 0	$ 0

SIGNIFICANT ACCOUNTING POLIC_13

SIGNIFICANT ACCOUNTING POLICIES - Severance pay (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
SIGNIFICANT ACCOUNTING POLICIES
Severance pay monthly deposit rate	8.33%
Severance pay expense	$ 318	$ 194	$ 117

SIGNIFICANT ACCOUNTING POLIC_14

SIGNIFICANT ACCOUNTING POLICIES - Contingent liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
SIGNIFICANT ACCOUNTING POLICIES
Contingent liability provision	$ 0	$ 0	$ 0

SIGNIFICANT ACCOUNTING POLIC_15

SIGNIFICANT ACCOUNTING POLICIES - Deferred Transaction costs (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Other assets, noncurrent
Capitalized deferred offering costs	$ 1,700	$ 0

PREPAID EXPENSES AND OTHER RE_3

PREPAID EXPENSES AND OTHER RECEIVABLES (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
PREPAID EXPENSES AND OTHER RECEIVABLES
Government authorities	$ 458	$ 472
Prepaid expenses	227	387
Other receivables	22	5
Total prepaid expenses and other receivables	$ 707	$ 864

PROPERTY AND EQUIPMENT, NET - S

PROPERTY AND EQUIPMENT, NET - Schedule of property and equipment, net (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross			$ 8,458	$ 5,565
Accumulated depreciation			912	170
Property and equipment, net	$ 7,746		7,546	5,395
Depreciation expense	$ 475	$ 353	776	86	$ 66
Disposed accumulated depreciation			34
Manufacturing equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross			7,238	5,058
Computers and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross			394	128
Laboratory equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross			719	251
Furniture and office equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross			50	37
Cars
Property, Plant and Equipment [Line Items]
Property and equipment, gross			$ 57	57
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross				$ 34

OTHER PAYABLES AND ACCRUED EX_3

OTHER PAYABLES AND ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
OTHER PAYABLES AND ACCRUED EXPENSES
Employees and payroll accruals	$ 788	$ 525
Accrued expenses	2,366	551
Related parties	48	48
Total other payables and accrued expenses	$ 3,202	$ 1,124

COMMITMENTS AND CONTINGENT LI_7

COMMITMENTS AND CONTINGENT LIABILITIES (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2022	$ 359		$ 775
2023	677		722
2024	685		724
2025	541		590
2026	549		605
Thereafter	4,509		4,948
Total future minimum lease payments	7,320		8,364
Rental and lease expenses	$ 435	$ 392	$ 803	$ 408	$ 158

COMMITMENTS AND CONTINGENT LI_8

COMMITMENTS AND CONTINGENT LIABILITIES - Additional (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Commitments And Contingencies Line Items
Bank guarantee	$ 567	$ 618
Royalty rate	7%	7%
Net sales of Company products sold by Company's licensees
Commitments And Contingencies Line Items
Royalty payment as a percentage of grants	0.65%	0.65%
Israeli Innovation Authority (IIA)
Commitments And Contingencies Line Items
Grant income	$ 4,085	$ 4,065
Royalty expense	0	0
Liabilities assumed	$ 5,159	$ 5,061
Israeli Innovation Authority (IIA) | Future sales of developed product
Commitments And Contingencies Line Items
Royalty payment as a percentage of grants	100%	100%
Israeli Innovation Authority (IIA) | Minimum | Future sales of developed product
Commitments And Contingencies Line Items
Royalty rate	3%	3%
Israeli Innovation Authority (IIA) | Maximum | Future sales of developed product
Commitments And Contingencies Line Items
Royalty rate	3.50%	3.50%
Althera
Commitments And Contingencies Line Items
Liabilities assumed	$ 474	$ 474
Potential payment	$ 1,500	$ 1,500
Althera | Future gross revenues derived from purchased intellectual property
Commitments And Contingencies Line Items
Royalty rate	2%	2%
Ramot | Net sales of all of the Company's products
Commitments And Contingencies Line Items
Royalty rate	2.50%	2.50%
HekaBio K.K.
Commitments And Contingencies Line Items
Milestone number of ordinary stock options	271,588	271,588
Stock option exercise price	4.42%	4.42%
HekaBio K.K. | Reimbursement Price
Commitments And Contingencies Line Items
Royalty rate	3.50%	3.50%
HekaBio K.K. | Revenue from distribution receipts
Commitments And Contingencies Line Items
Royalty rate	10%	10%
BGN Technologies
Commitments And Contingencies Line Items
Royalty rate	3%
BGN Technologies | Net sales of Company products sold by Company's licensees
Commitments And Contingencies Line Items
Grant income	$ 10,000
Royalty rate	2%
BGN Technologies | Sales of alpha radiation products
Commitments And Contingencies Line Items
Royalty rate		0.75%
BGN Technologies | Sales of product containing intellectual property
Commitments And Contingencies Line Items
Royalty rate	1.50%	1.50%
BGN Technologies | License revenue related to jointly developed intellectual property
Commitments And Contingencies Line Items
Royalty rate	4%	4%
BGN Technologies | License revenue related to intellectual property
Commitments And Contingencies Line Items
Royalty rate	8%	8%
Royalty payment as a percentage of grants	8%
BGN Technologies | Minimum | Sales of alpha radiation products
Commitments And Contingencies Line Items
Royalty rate	1.50%
BGN Technologies | Maximum | Sales of alpha radiation products
Commitments And Contingencies Line Items
Royalty rate	0.75%
Cambridge University Hospitals NHS Trust | Revenue generated from patent
Commitments And Contingencies Line Items
Royalty rate	5%	5%
Cambridge University Hospitals NHS Trust | Net sales of treatment for Squamous Cell Carcinoma
Commitments And Contingencies Line Items
Royalty rate	2%	2%

FAIR VALUE MEASUREMENTS - Valua

FAIR VALUE MEASUREMENTS - Valuation Assumptions (Details)	Dec. 31, 2021 item	Dec. 31, 2020	Dec. 31, 2019
Valuation assumptions
Number of scenarios to allocate equity value to warrants	2
Valuation technique	us-gaap:ValuationTechniqueOptionPricingModelMember
Expected term (years)
Valuation assumptions
Valuation assumptions	1.25	2.25	3
Dividend yield
Valuation assumptions
Valuation assumptions	0	0	0
Expected volatility
Valuation assumptions
Valuation assumptions	83	96.83	78.11
Risk-free rate
Valuation assumptions
Valuation assumptions	0.75	0.42	1.91

FAIR VALUE MEASUREMENTS - Chang

FAIR VALUE MEASUREMENTS - Changes in fair value (Details) - Warrants - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Change in fair value
Beginning of year	$ 5,366	$ 5,163
Change in fair value	13,257	203
End of year	$ 18,623	$ 5,366

INCOME TAXES - Tax rates (Detai

INCOME TAXES - Tax rates (Details) - USD ($)	1 Months Ended	12 Months Ended	36 Months Ended
	Apr. 30, 2019	Dec. 31, 2021	Dec. 31, 2021
INCOME TAXES
Corporate tax rate			$ 23
Preferred company tax rate		7.50%
ATM Inc | United States
INCOME TAXES
Corporate tax rate		$ 35
Preferred company tax rate		21%
ATM KK | Japan
INCOME TAXES
Corporate tax rate		$ 23.2
Effective statutory tax rate, large companies	19%	30.62%
Effective statutory tax rate, small companies		33.60%
Effective statutory special tax rate, small companies		0.15%
Effective statutory special tax rate, medium companies		15%

INCOME TAXES - Net loss (income

INCOME TAXES - Net loss (income) before tax (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Components of the net loss (income) before tax on income
Domestic (Israel)			$ 27,089	$ 9,322	$ 8,898
Foreign			175	(598)	(580)
Loss before taxes on income	$ 27,735	$ 18,667	$ 27,264	$ 8,724	$ 8,318

INCOME TAXES - Income tax expen

INCOME TAXES - Income tax expense (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current:
Foreign			$ 7	$ 158	$ 146
Total current income tax expense			7	158	146
Income tax expense	$ 8	$ 26	$ 7	$ 158	$ 146

INCOME TAXES - Net operating lo

INCOME TAXES - Net operating losses carry (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Income Tax Disclosure [Abstract]
Accumulated losses for tax purposes	$ 39,585

INCOME TAXES - Deferred taxes (

INCOME TAXES - Deferred taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Significant components of deferred tax assets
Reserves and allowances	$ 18	$ 22
R&D expenses	399	482
Intangible assets	31	44
Stock-based compensation	33	134
Loss carryforward	3,322	1,551
Deferred tax assets before valuation allowance	3,803	2,233
Less - valuation allowance	$ (3,803)	$ (2,233)

CONVERTIBLE PREFERRED SHARES _3

CONVERTIBLE PREFERRED SHARES AND WARRANTS - Composition of Convertible Preferred shares (Details) $ in Thousands	Mar. 07, 2022	Jun. 30, 2022 shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 shares
Convertible Preferred shares
Authorized (in shares)		25,348,176	25,348,176	25,348,176
Issued (in shares)		0	13,739,186	13,739,186
Outstanding (in shares)		0	13,739,186	13,739,186
Carrying amount | $			$ 53,964
Liquidation preference | $			$ 65,198
Stock split ratio	0.905292
Series A Convertible Preferred shares
Convertible Preferred shares
Authorized (in shares)			16,295,256	16,295,256
Issued (in shares)			7,229,885	7,229,885
Outstanding (in shares)			7,229,885	7,229,885
Carrying amount | $			$ 25,238
Liquidation preference | $			$ 36,437
Series B Convertible Preferred shares
Convertible Preferred shares
Authorized (in shares)			9,052,920	9,052,920
Issued (in shares)			6,509,301	6,509,301
Outstanding (in shares)			6,509,301	6,509,301
Carrying amount | $			$ 28,726
Liquidation preference | $			$ 28,761

CONVERTIBLE PREFERRED SHARES _4

CONVERTIBLE PREFERRED SHARES AND WARRANTS - Preferred shares rights (Details)	12 Months Ended
	Dec. 31, 2021 Vote	Dec. 31, 2020	Sep. 30, 2018
Convertible Preferred shares
Dividend rate, as a percent of original issue price	50%	50%
Number of vote entitle to	1
Conversion ratio	1		1
Series A Convertible Preferred shares
Convertible Preferred shares
Distribution rate from proceeds of the full payment of Series B Preference, as percent of issue price	1.25%
Conversion ratio	1.07

CONVERTIBLE PREFERRED SHARES _5

CONVERTIBLE PREFERRED SHARES AND WARRANTS - Financing rounds (Details) $ / shares in Units, $ in Thousands			1 Months Ended				6 Months Ended	12 Months Ended
	Mar. 07, 2022	Jul. 15, 2021 shares	Apr. 30, 2020 USD ($) $ / shares shares	Dec. 31, 2019 shares	Sep. 30, 2018 USD ($) $ / shares shares	Apr. 30, 2016 shares	Jun. 30, 2022 shares	Dec. 31, 2021 shares	Dec. 31, 2019 shares
Convertible Preferred shares
Number of shares issued		9,053	556,548	5,316,493	7,229,885		12,435,849
Number of warrants issued					3,614,960	67,897		3,880,777	6,789,694
Consideration for issuance of shares | $					$ 29,150
Price per share | $ / shares					$ 4.03
Issuance expenses | $					$ 91
Fair value of warrants | $					$ 3,821
Conversion ratio					1			1
Stock split ratio	0.905292
Series A Convertible Preferred shares
Convertible Preferred shares
Number of warrants issued								3,614,960
Conversion ratio								1.07
Preferred shares that can be converted								7,229,885
Series B Convertible Preferred shares
Convertible Preferred shares
Number of shares issued			6,509,301
Consideration for issuance of shares | $			$ 28,761
Price per share | $ / shares			$ 4.42
Issuance expenses | $			$ 35
Conversion ratio			1
Ordinary shares
Convertible Preferred shares
Shares can be issued for conversion								7,761,495
Stock split ratio	0.905292

CONVERTIBLE PREFERRED SHARES _6

CONVERTIBLE PREFERRED SHARES AND WARRANTS - Preferred A shares warrants (Details) - USD ($)	1 Months Ended		12 Months Ended
	Sep. 30, 2018	Apr. 30, 2016	Dec. 31, 2021	Dec. 31, 2019	Mar. 31, 2022	Jul. 31, 2019
Convertible Preferred shares
Number of warrants issued	3,614,960	67,897	3,880,777	6,789,694
Exercise price of warrants (in dollar per share)			$ 3.87		$ 3.87	$ 5.04
Warrants outstanding			$ 3,880,777
Series A Convertible Preferred shares
Convertible Preferred shares
Number of warrants issued			3,614,960
Exercise price of warrants (in dollar per share)			$ 5.04
Additional warrants granted (as a percent)			7%

SHAREHOLDERS' DEFICIENCY - Ordi

SHAREHOLDERS' DEFICIENCY - Ordinary share capital (Details) $ in Thousands			1 Months Ended					6 Months Ended	12 Months Ended
	Mar. 07, 2022	Jul. 15, 2021 shares	Apr. 30, 2020 shares	Dec. 31, 2019 shares	Jul. 31, 2019 USD ($) shares	Sep. 30, 2018 USD ($) shares	Apr. 30, 2016 shares	Jun. 30, 2022 shares	Dec. 31, 2021 Vote shares	Dec. 31, 2019 shares	Dec. 31, 2020 shares
SHAREHOLDERS' DEFICIENCY
Ordinary shares, authorized (in shares)								362,116,800	72,423,360		72,423,360
Ordinary shares, issued (in shares)								68,575,397	40,528,913		40,433,578
Ordinary shares, outstanding (in shares)								68,575,397	40,528,913		40,433,578
Stock split ratio	0.905292
Number of vote entitled to | Vote									1
Consideration for issuance of shares | $						$ 29,150
Number of shares issued		9,053	556,548	5,316,493		7,229,885		12,435,849
Number of warrants issued						3,614,960	67,897		3,880,777	6,789,694
HekaBio K.K. [Member]
SHAREHOLDERS' DEFICIENCY
Number of shares issued					1,302,132
Number of warrants issued					651,067
Ordinary shares
SHAREHOLDERS' DEFICIENCY
Ordinary shares, authorized (in shares)								362,116,800	72,423,360		72,423,360
Ordinary shares, issued (in shares)								68,575,397	40,528,913
Ordinary shares, outstanding (in shares)								68,575,397	40,528,913
Stock split ratio	0.905292
Ordinary shares | HekaBio K.K. [Member]
SHAREHOLDERS' DEFICIENCY
Consideration for issuance of shares | $					$ 5,250

SHAREHOLDERS' DEFICIENCY - Shar

SHAREHOLDERS' DEFICIENCY - Share option plan (Details) - Share Option Plan [Member] - shares	12 Months Ended
	Dec. 31, 2021	Jun. 30, 2022
Share option plans
Authorized awards (in shares)	7,611,725	15,428,386
Vesting period	4 years
Expiration period	10 years
Available for future grants (in shares)	442,439	13,732,195

SHAREHOLDERS' DEFICIENCY - Opti

SHAREHOLDERS' DEFICIENCY - Options changes (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Weighted average exercise price
Granted (in dollar per share)		$ 9.81	$ 4.42	$ 4.06
Share-based Payment Arrangement, Employee [Member]
Number of options
Balance at beginning of year (in shares)	5,325,572	4,062,408
Granted (in shares)	1,720,015	1,321,211
Exercised (in shares)		(4,809)
Forfeited and cancelled (in shares)	(116,909)	(53,238)
Balance at end of year (in shares)	6,928,678	5,325,572	4,062,408
Exercisable options (in shares)	3,818,054	3,233,657
Weighted average exercise price
Balance at beginning of year (in dollar per share)	$ 4.97	$ 3.40
Granted (in dollar per share)	9.03	9.81
Exercised (in dollar per share)		4.42
Forfeited and cancelled (in dollar per share)	8.57	5.16
Balance at end of year (in dollar per share)	5.91	4.97	$ 3.40
Exercisable options (in dollar per share)	$ 3.61	$ 3.23
Aggregate intrinsic value
Outstanding at year end	$ 25,399,916	$ 17,854,046	$ 944,820
Exercisable options	$ 20,872,631	$ 14,184,527
Outstanding at year end	7 years 8 months 1 day	7 years 5 months 1 day	7 years 9 months 10 days
Exercisable options	6 years 4 months 17 days	6 years 6 months 21 days
Share-based Payment Arrangement, Nonemployee [Member]
Number of options
Balance at beginning of year (in shares)	721,197	662,006
Granted (in shares)	80,541	140,667
Exercised (in shares)		(81,476)
Balance at end of year (in shares)	801,738	721,197	662,006
Exercisable options (in shares)	611,449	580,745
Weighted average exercise price
Balance at beginning of year (in dollar per share)	$ 4.34	$ 2.79
Granted (in dollar per share)	9.61	9.79
Exercised (in dollar per share)		1.10
Balance at end of year (in dollar per share)	4.93	4.34	$ 2.79
Exercisable options (in dollar per share)	$ 3.33	$ 3.05
Aggregate intrinsic value
Outstanding at year end	$ 3,590,197	$ 2,695,213	$ 313,200
Exercisable options	$ 3,499,300	$ 2,649,873
Outstanding at year end	6 years 5 months 15 days	6 years 7 months 9 days	6 years 10 months 28 days
Exercisable options	5 years 6 months 25 days	5 years 10 months 20 days

SHAREHOLDERS' DEFICIENCY - RSUs

SHAREHOLDERS' DEFICIENCY - RSUs (Details) - Restricted Stock Units (RSUs) [Member] - shares	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Number of RSU
Outstanding at beginning of year	1,031,250	0
Granted	126,729	1,036,850
Forfeited and cancelled	(16,600)	(5,600)
Outstanding on June 30, 2022	1,070,754	1,031,250

SHAREHOLDERS' DEFICIENCY - Equi

SHAREHOLDERS' DEFICIENCY - Equity-based compensation expense (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based compensation expense
Share-based compensation expense	$ 3,445	$ 264	$ 812	$ 596	$ 546
unrecognized compensation costs	$ 18,394		$ 2,280
Weighted average period of recognition	3 years 4 months 13 days		3 years 3 months 10 days
Weighted average exercise price of the options granted			$ 9.81	$ 4.42	$ 4.06
Weighted-average grant date fair value of options granted			$ 0.6	$ 0.76	$ 4.45
Research and Development Expense [Member]
Share-based compensation expense
Share-based compensation expense	$ 2,260	169	$ 654	$ 372	$ 380
Selling and Marketing Expense [Member]
Share-based compensation expense
Share-based compensation expense	60	7	7	20	18
General and Administrative Expense [Member]
Share-based compensation expense
Share-based compensation expense	$ 1,125	$ 88	$ 151	$ 204	$ 148

SHAREHOLDERS' DEFICIENCY - Warr

SHAREHOLDERS' DEFICIENCY - Warrants (Details) $ / shares in Units, $ in Thousands		1 Months Ended						6 Months Ended	12 Months Ended
	Jul. 15, 2021 USD ($) shares	Nov. 30, 2020 shares	Apr. 30, 2020 USD ($) shares	Dec. 31, 2019 shares	Jul. 31, 2019 $ / shares shares	Sep. 30, 2018 shares	Apr. 30, 2016 shares	Jun. 30, 2022 shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($) shares	Dec. 31, 2018 shares	Mar. 31, 2022 $ / shares
SHAREHOLDERS' DEFICIENCY
Number of warrants issued						3,614,960	67,897		3,880,777		6,789,694
Number of shares issued	9,053		556,548	5,316,493		7,229,885		12,435,849
Warrants exercised on cash basis (in shares)											1,412,520
Warrants exercised on cashless basis	9,053	67,897	879,609		651,067			1,509,176			5,377,174	9,053
Number of shares issued for exercise of warrants (in shares) | $	$ 0		$ 30							$ 30	$ 1,560
Warrants exercise on cashless basis to ordinary shares ratio			556,548				67,897	1,125,088			0.73
Exercise price of warrants (in dollar per share) | $ / shares					$ 5.04				$ 3.87				$ 3.87
Warrant term					4 years		7 years
Warrant exercised	9,053	90,529	879,609
HekaBio K.K. [Member]
SHAREHOLDERS' DEFICIENCY
Number of warrants issued					651,067
Number of shares issued					1,302,132
Exercise price of warrants (in dollar per share) | $ / shares					$ 5.04
Warrant term					4 years

FINANCIAL EXPENSES, NET (Deta_2

FINANCIAL EXPENSES, NET (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial expenses:
Foreign currency transaction loss, net			$ 412		$ 79
Remeasurement of warrants	$ 11,105	$ 12,171	13,257	$ 203	994
Others	13	10	16	14	11
Total financial expenses	11,378	12,606	13,685	217	1,084
Financial income:
Foreign currency transaction profit, net	260	425		101
Interest from deposits	436	152	211	613	776
Others				23
Total financial income	436	152	211	737	776
Financial expenses, net	$ 10,942	$ 12,454	$ 13,474	$ (520)	$ 308

BASIC AND DILUTED NET LOSS PE_6

BASIC AND DILUTED NET LOSS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended				12 Months Ended
	Jun. 30, 2022		Jun. 30, 2021		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Numerator:
Net loss attributable to Ordinary shareholders	$ 27,743		$ 18,693		$ (27,271)	$ (8,882)	$ (8,367)
Denominator:
Weighted-average shares used in computing net loss per share attributable to ordinary shareholders, basic	58,023,875	[1]	40,512,967	[1]	40,534,697	40,274,935	33,815,448
Weighted-average shares used in computing net loss per share attributable to ordinary shareholders, diluted	58,023,875	[1]	40,512,967	[1]	40,534,697	40,274,935	33,815,448
Net loss per share attributable to ordinary shareholders, basic	$ 0.48		$ 0.46		$ (0.67)	$ (0.22)	$ (0.25)
Net loss per share attributable to ordinary shareholders, diluted	$ 0.48		$ 0.46		$ (0.67)	$ (0.22)	$ (0.25)
Antidilutive securities excluded from calculation of net loss per share	27,571,715		22,956,485		25,349,049	22,995,444	23,653,091
Convertible preferred shares
Denominator:
Antidilutive securities excluded from calculation of net loss per share					13,739,186	13,739,186	7,229,885
Outstanding share options
Denominator:
Antidilutive securities excluded from calculation of net loss per share					6,046,769	4,724,414	4,371,668
RSU
Denominator:
Antidilutive securities excluded from calculation of net loss per share					1,031,250
Warrant to Preferred A shares
Denominator:
Antidilutive securities excluded from calculation of net loss per share					3,880,777	3,880,777	3,614,960
Warrants
Denominator:
Antidilutive securities excluded from calculation of net loss per share					651,067	651,067	8,436,578
[1]Prior period results have been retroactively adjusted to reflect the 1: 0.905292 stock split effected on March 7, 2022. See also note 4, shareholders’ equity (deficiency), for details.

GEOGRAPHIC INFORMATION (Details

GEOGRAPHIC INFORMATION (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) segment	Jun. 30, 2022 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting Items
Number of operating segment | segment	1
Property and equipment, net	$ 7,546	$ 7,746	$ 5,395
Israel
Segment Reporting Items
Property and equipment, net	5,842		3,540
United States
Segment Reporting Items
Property and equipment, net	1,699		$ 1,855
Japan
Segment Reporting Items
Property and equipment, net	$ 5

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) $ / shares in Units, $ in Thousands	Mar. 07, 2022 USD ($) $ / shares shares	Jan. 18, 2022 USD ($)
Stock split ratio	0.905292
Class A Common Shares | HCCC
Common stock cancelled and converted into share | shares	1
Ordinary Common Shares
Stock split ratio	0.905292
Subsequent Event | HCCC
Cash proceeds in connection with merger	$ 90,872
Subsequent Event | Ordinary Common Shares | HCCC
Stock split ratio	0.905292
Ordinary share price | $ / shares	$ 10
Subsequent Event | Bank Leumi Le-Israel BM
Standby letter of credit		$ 225