Alpha Tau Medical (DRTS) 6-K 14 Aug 24 Interim Consolidated Financial Statements Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Jun. 30, 2024
Document Information Line Items
Entity Registrant Name	Alpha Tau Medical Ltd.
Document Type	6-K
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001871321
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2

Interim Consolidated Balance Sh

Interim Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 2,763	$ 12,657
Short-term deposits	68,268	69,131
Restricted deposits	3,115	3,152
Prepaid expenses and other receivables	1,102	816
Total current assets	75,248	85,756
LONG-TERM ASSETS:
Long term prepaid expenses	437	471
Property and equipment, net	12,354	12,798
Right-of-use asset	8,009	8,363
Total long-term assets	20,800	21,632
Total assets	96,048	107,388
CURRENT LIABILITIES:
Trade payables	2,008	2,566
Other payables and accrued expenses	3,410	3,474
Current maturities of operating lease liabilities	1,038	1,062
Total current liabilities	6,456	7,102
LONG-TERM LIABILITIES:
Long-term loan	5,411	5,610
Warrants liability	4,055	3,597
Operating lease liabilities	6,109	6,604
Total long-term liabilities	15,575	15,811
Total liabilities	22,031	22,913
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Ordinary shares of no-par value per share – Authorized: 362,116,800 shares as of December 31, 2023 and June 30, 2024; Issued and outstanding: 69,670,612 and 69,924,154 shares as of December 31, 2023 and June 30, 2024, respectively
Additional paid-in capital	205,126	200,234
Accumulated deficit	(131,109)	(115,759)
Total shareholders’ equity	74,017	84,475
Total liabilities and shareholders’ equity	$ 96,048	$ 107,388

Interim Consolidated Balance _2

Interim Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Ordinary shares of no-par value per share (in Dollars per share)
Ordinary shares, Authorized	362,116,800	362,116,800
Ordinary shares, Issued	69,924,154	69,670,612
Ordinary shares, outstanding	69,924,154	69,670,612

Interim Consolidated Statements

Interim Consolidated Statements of Operations - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Research and development, net	$ 13,314	$ 12,261
Marketing expenses	1,133	920
General and administrative	3,031	3,631
Total operating loss	17,478	16,812
Financial expenses (income), net	(2,132)	21
Loss before taxes on income	15,346	16,833
Tax on income	4	47
Net loss	15,350	16,880
Net comprehensive loss	$ 15,350	$ 16,880
Net loss per share, basic (in Dollars per share)	$ (0.22)	$ (0.24)
Weighted-average shares used in computing net loss per share, basic (in Shares)	69,789,717	69,262,381

Interim Consolidated Statemen_2

Interim Consolidated Statements of Operations (Parentheticals) - $ / shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Net loss per share, diluted	$ (0.22)	$ (0.24)
Weighted-average shares used in computing net loss per share, diluted	69,789,717	69,262,381

Interim Consolidated Statemen_3

Interim Consolidated Statements of Changes in Shareholders’ Equity - USD ($) $ in Thousands	Ordinary Shares	Additional paid-in capital	Accumulated deficit	Total
Balance at Dec. 31, 2022		$ 192,259	$ (86,602)	$ 105,657
Balance (in Shares) at Dec. 31, 2022	69,105,000
Issuance of ordinary shares upon exercise of warrants
Issuance of ordinary shares upon exercise of warrants (in Shares)	67,897
Issuance of ordinary shares upon exercise of share options		2		2
Issuance of ordinary shares upon exercise of share options (in Shares)	2,500
Vesting of RSUs
Vesting of RSUs (in Shares)	197,738
Share-based compensation		3,784		3,784
Net loss			(16,880)	(16,880)
Balance at Jun. 30, 2023		196,045	(103,482)	92,563
Balance (in Shares) at Jun. 30, 2023	69,373,135
Balance at Dec. 31, 2023		200,234	(115,759)	$ 84,475
Balance (in Shares) at Dec. 31, 2023	69,670,612			69,670,612
Issuance of ordinary shares upon exercise of share options		25		$ 25
Issuance of ordinary shares upon exercise of share options (in Shares)	22,602			22,602
Vesting of RSUs
Vesting of RSUs (in Shares)	230,940
Share-based compensation		4,867		4,867
Net loss			(15,350)	(15,350)
Balance at Jun. 30, 2024		$ 205,126	$ (131,109)	$ 74,017
Balance (in Shares) at Jun. 30, 2024	69,924,154			69,924,154

Interim Consolidated Statemen_4

Interim Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (15,350)	$ (16,880)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	560	512
Share-based compensation	4,867	3,784
Non-cash financial expenses (income), net	(2,299)	509
Increase in prepaid expenses and other receivables	(286)	(601)
(Increase) decrease in long term prepaid expenses	34	(50)
Increase (decrease) in trade payables	(558)	366
Increase (decrease) in other payables and accrued expenses	(64)	535
Change in the fair value of Warrants Liabilities	458	2,164
Change in operating lease liabilities	(567)	(633)
Change in operating lease right-of-use assets	402	372
Net cash used in operating activities	(12,803)	(9,922)
Cash flows from investing activities:
Investment in short-term deposits	(29,500)	(98,431)
Proceeds from short-term deposits	32,482	103,995
Purchase of property and equipment	(116)	(590)
Net cash provided by investing activities	2,866	4,974
Cash flows from financing activities:
Proceeds from exercise of options	25	2
Net cash provided by financing activities	25	2
Effect of exchange rate changes on cash, cash equivalents and restricted cash	18	(51)
Decrease in cash, cash equivalents and restricted cash	(9,894)	(4,997)
Cash, cash equivalents and restricted cash at beginning of period	12,657	6,686
Cash, cash equivalents and restricted cash at end of period	2,763	1,689
Supplemental disclosures of cash flow information:
Income tax payments	6	13
Interest received	242	2,394
Interest paid	154
Operating lease liabilities arising from obtaining right of use assets	$ 48	$ 1,719

General

General	6 Months Ended
	Jun. 30, 2024
General [Abstract]
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 with Healthcare Capital Corp: On July 7, 2021, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Healthcare Capital Corp (“HCCC”), a Delaware corporation and special purpose acquisition company (“SPAC”), and Archery Merger Sub Inc., a wholly-owned subsidiary of the Company (“Merger Sub”), pursuant to which Merger Sub merged with and into HCCC (the “Merger”). The Merger was consummated on March 7, 2022, with HCCC becoming a wholly-owned subsidiary of the Company and the Company became a Nasdaq listed publicly traded company on March 8, 2022. In July 2022, HCCC was dissolved. c. The Company’s activities since inception have consisted of performing research and development activities. Successful completion of the Company’s development programs and, ultimately, the attainment of profitable operations is dependent on future events, including, among other things, its ability to secure financing; obtain further marketing approvals from regulatory authorities; access potential markets; and build a sustainable customer base; attract, retain and motivate qualified personnel; and develop strategic alliances. The Company’s operations are funded by its shareholders and research and development grants and the Company intends to seek further financing as well as make applications for further research and development grants for continuing its operations. Although management believes that the Company will be able to successfully fund its operations, there can be no assurance that the Company will be able to do so or that the Company will ever operate profitably. 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, 2024, the Company had cash, cash equivalents, short-term deposits and restricted deposits of $74,146. During the six months period ended June 30, 2024, the Company incurred a net loss of $15,350 and had negative cash flows from operating activities of $12,803. In addition, the Company had an accumulated deficit of $131,109 on June 30, 2024. The Company believes that its existing capital resources will be adequate to satisfy its expected liquidity requirements for at least two years.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2:- SIGNIFICANT ACCOUNTING POLICIES a. Unaudited interim consolidated financial statements: 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, 2023 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, 2023. The significant accounting policies disclosed in the Company’s audited 2023 consolidated financial statements and notes thereto have been applied consistently to these unaudited interim consolidated financial statements. Results for the six-month period ended June 30, 2024 are not necessarily indicative of results that may be expected for the year ending December 31, 2024. b. Use of estimates for the preparation of financial statements: The preparation of the unaudited interim 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 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. c. Restricted cash: 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, 2023 2024 Unaudited Cash and cash equivalents, as reported on the balance sheets $ 855 $ 2,763 Restricted cash, as reported on the balance sheets 834 - Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows $ 1,689 $ 2,763 d. Leases: The Company determines if an arrangement meets the definition of a lease at the inception of the lease. Right-of-use (“ROU”) assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease agreement. ROU assets are initially measured at amounts, which represents the discounted present value of the lease payments over the lease, plus any initial direct costs incurred. The lease liability is initially measured at lease commencement date based on the discounted present value of minimum lease payments over the lease term. The implicit rate within the operating leases is generally not determinable, therefore the Company uses the Incremental Borrowing Rate (“IBR”) based on the information available at commencement date in determining the present value of lease payments. The Company’s IBR was estimated to approximate the interest rate for collateralized borrowing with similar terms and payments and in economic environments where the leased asset was located. Lease term may include options to extend or terminate the lease when it is reasonably certain that the Company would exercise that option. The Company elected to not recognize a lease liability ROU asset for leases with a term of twelve months or less. The Company also elected the practical expedient to not separate lease and non-lease components for its leases. Payments under the Company’s lease agreements are primarily fixed; however, certain lease agreements contain variable payments, which are expensed as incurred and not included in the operating lease ROU assets and liabilities. Lease expenses for lease payments are recognized on a straight-line basis over the lease term. e. 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 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 Public and Private Warrants assumed during the Merger (see also note 5) 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. As of December 31, 2023 and June 30, 2024, the Company has 2,313,976 warrants classified as equity. In addition, as of December 31, 2023 and June 30, 2024 the Company has 13,605,561 and 2,142,000 Public and Private Warrants, respectively, which are classified as a liability. f. Fair value of financial instruments 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. 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, short-term deposits, restricted deposits, prepaid expenses and other receivables, long term prepaid expenses, 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.

Lease

Lease	6 Months Ended
	Jun. 30, 2024
Lease [Abstract]
LEASE	NOTE 3:- LEASE The Company has entered into non-cancelable lease agreements for its offices and motor vehicles with lease periods expiring at various dates through May 2035. The components of operating lease costs were as follows: Six months ended June 30, 2023 2024 Unaudited Operating lease cost $ 475 $ 564 Variable lease cost 22 31 Total net lease costs $ 497 $ 595 Supplemental balance sheet information related to operating leases is as follows: As of December 31, June 30, Audited Unaudited Operating lease ROU assets $ 8,363 $ 8,009 Operating lease liabilities, current $ 1,062 $ 1,038 Operating lease liabilities, long-term $ 6,604 $ 6,109 Weighted average remaining lease term (in years) 10.8 10.41 Weighted average discount rate 5.8 % 5.92 % Minimum lease payments for the Company’s ROU assets over the remaining lease periods as of June 30, 2024, are as follows: Operating leases Unaudited 2024 $ 538 2025 1,023 2026 885 2027 865 2028 871 2029 and thereafter 5,680 Total undiscounted lease payments 9,862 Less: imputed interest 2,715 Present value of lease liabilities $ 7,147

Long-Term Loan

Long-Term Loan	6 Months Ended
	Jun. 30, 2024
Long-Term Loan [Abstract]
LONG-TERM LOAN	NOTE 4:- LONG-TERM LOAN In connection with financing the acquisition of a long-term leasehold on a plot of land in the Har Hotzvim Industrial Park in Jerusalem, the Company entered into agreements with Bank Leumi Le-Israel BM (the “Lender”), for: 1) a letter of credit in the amount of approximately NIS 7,904 ($2,054) to the benefit of the Israel Land Authority in September 2023, and 2) a long-term loan in the amount of approximately NIS 20,263 ($5,248) in October 2023. Both instruments are denominated in NIS and secured by deposits that the Company maintains at the Lender. The long-term loan matures in a bullet payment due in September 2025, subject to any extensions as may be agreed with the Lender, and bears monthly interest at a spread of 0.46% below the NIS prime rate in Israel, which is 1.50% above the Bank of Israel lending rate. The Company chose to use these financing instruments to close the acquisition of the long-term leasehold, pending its exploration of comprehensive long-term financing alternatives for the development of the land into a larger headquarters for the Company. For the six month period ended June 30, 2024, the Company recorded interest expenses and currency exchange income in amount of $151 and $196, respectively.

Warrants Liability

Warrants Liability	6 Months Ended
	Jun. 30, 2024
Warrants Liability [Abstract]
WARRANTS LIABILITY	NOTE 5:- WARRANTS LIABILITY In March 2022, in conjunction with the Merger with HCCC, the Company issued 13,749,984 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 may each be exercised into Ordinary shares of the Company within 5 years of the grant date, at an exercise price of $11.50, and are subject to certain redemption provisions at the Company’s option. As of June 30, 2024, a total of 144,423 Public Warrants were exercised in previous years into 144,423 ordinary shares of the Company. As of June 30, 2024, a total of 13,605,561 Public Warrants and 2,142,000 Private Warrants are outstanding. 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. 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. 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
	Jun. 30, 2024
Fair Value Measurements [Abstract]
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, 2023 and June 30, 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: December 31, 2023 Level 1 Level 2 Level 3 (Unaudited) Warrants Liability – Public Warrants $ 2,620 $ - $ - Warrant Liability – Private Warrants - - 977 Total $ 2,620 $ - $ 977 June 30, 2024 Level 1 Level 2 Level 3 (Unaudited) Warrants Liability – Public Warrants $ 3,102 $ - $ - Warrant Liability – Private Warrants - - 953 Total $ 3,102 $ - $ 953 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. 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 change in the fair value of the Level 3 warrants liability is summarized below: June 30, 2024 Unaudited Beginning of period $ 977 Change in fair value (24 ) End of period $ 953

Commitments and Contingent Liab

Commitments and Contingent Liabilities	6 Months Ended
	Jun. 30, 2024
Commitments and Contingent Liabilities [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	NOTE 7:- COMMITMENTS AND CONTINGENT LIABILITIES a. Guarantees in the amount of $3,115 were issued by a bank to secure rent payments, leasehold commitments and future decommissioning requirements. b. 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 $5,445 through June 30, 2024. 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 June 30, 2024, 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 contingent royalty liability to the IIA on June 30, 2024, including grants received by the Company, grants assumed from Althera and the associated LIBOR interest accrued on all such grants, totaled $7,041. c. 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. d. 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. e. 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. As of June 30, 2024, no such options were granted. f. 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. g. 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. h. On August 16, 2022, the Company entered into a collaboration agreement with MIM Software, Inc. (“MIM”) to provide treatment planning software for clinical sites using the Alpha DaRT therapy. Under the terms of the agreement, 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 MIM to be agreed between the parties upon initiating certain workstreams, as well as payments to MIM upon commercial sale of the Alpha DaRT bundled with MIM’s software products.

Shareholders_ Equity

Shareholders’ Equity	6 Months Ended
	Jun. 30, 2024
Shareholders’ Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 8:- SHAREHOLDERS’ EQUITY a. Ordinary shares: 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. b. Share option plans: 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 20,979,410 Ordinary shares as of June 30, 2024. 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, 2024, 11,738,058 of the Company’s options are available for future grants. A summary of the status of options under the Plan as of June 30, 2024 and changes during the relevant period ended on that date is presented below: Six months ended June 30, 2024 (unaudited) Number of options Weighted average exercise price Aggregate intrinsic value Weighted average remaining contractual life (years) Outstanding at beginning of period 10,520,774 $ 5.03 $ 2,264 7.08 Granted 3,737,570 $ 3.73 Exercised (22,602 ) $ 1.10 Forfeited and cancelled (90,745 ) $ 5.78 Outstanding at end of period 14,144,997 $ 4.68 $ 1,673 7.40 Exercisable options 8,076,167 $ 4.80 $ 1,621 6.21 A summary of the status of RSUs under the Plan as of June 30, 2024 and changes during the relevant period ended on that date is presented below: Number of RSU Outstanding at beginning of year 813,268 Granted 686,127 Vested (230,940 ) Forfeited and cancelled (3,890 ) Outstanding at end of period 1,264,565 The total equity-based compensation expense related to all of the Company’s equity-based awards recognized for the six months ended June 30, 2023 and 2024, was comprised as follows: Six months ended June 30, 2023 2024 Unaudited Research and development $ 2,536 $ 3,330 Marketing expenses 202 345 General and administrative 1,046 1,192 Total share-based compensation expense $ 3,784 $ 4,867 As of June 30, 2024, there were unrecognized compensation costs of $16,277, which are expected to be recognized over a weighted average period of approximately 2.08 years. c. Warrants to investors: Upon completion of the Merger, 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 until September 2024 at an exercise price of $3.87. As of June 30, 2024, a total of 2,313,976 such warrants are outstanding. d. Warrants to consultants: 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. In March 2023, 67,897 warrants were exercised into 67,897 Ordinary shares of no-par value for no consideration.

Financial Expenses (Income), Ne

Financial Expenses (Income), Net	6 Months Ended
	Jun. 30, 2024
Financial Expenses (Income), Net [Abstract]
FINANCIAL EXPENSES (INCOME), NET	NOTE 9:- FINANCIAL EXPENSES (INCOME), NET Six months ended June 30, 2023 2024 Unaudited Financial expenses: Interest on loan $ - $ 151 Remeasurement of warrants, net 2,164 458 Others 11 13 Total financial expenses 2,175 622 Financial income: Foreign currency transaction income 220 430 Interest from deposits 1,934 2,324 Total financial income 2,154 2,754 Financial expenses (income), net $ 21 $ (2,132 )

Basic and Diluted Net Loss Per

Basic and Diluted Net Loss Per Share	6 Months Ended
	Jun. 30, 2024
Basic and Diluted Net Loss Per Share [Abstract]
BASIC AND DILUTED NET LOSS PER SHARE	NOTE 10:- 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, 2023 2024 Unaudited Numerator: Net loss $ 16,880 $ 15,350 Denominator: Weighted-average shares used in computing net loss per Ordinary share, basic and diluted 69,262,381 69,789,717 Net loss per Ordinary share, basic and diluted $ 0.24 $ 0.22 For the six months ended June 30, 2023 and 2024, all outstanding options and warrants have been excluded from the calculation of the diluted net loss per share since their effect was anti-dilutive. As of June 30, 2023, and 2024 the total weighted average number of shares related to outstanding options and warrants excluded from the calculations of diluted net loss per share were 30,556,667 and 33,471,100, respectively.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
Unaudited interim consolidated financial statements	a. Unaudited interim consolidated financial statements: 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, 2023 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, 2023. The significant accounting policies disclosed in the Company’s audited 2023 consolidated financial statements and notes thereto have been applied consistently to these unaudited interim consolidated financial statements. Results for the six-month period ended June 30, 2024 are not necessarily indicative of results that may be expected for the year ending December 31, 2024.
Use of estimates for the preparation of financial statements	b. Use of estimates for the preparation of financial statements: The preparation of the unaudited interim 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 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.
Restricted cash	c. Restricted cash: 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, 2023 2024 Unaudited Cash and cash equivalents, as reported on the balance sheets $ 855 $ 2,763 Restricted cash, as reported on the balance sheets 834 - Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows $ 1,689 $ 2,763
Leases	d. Leases: The Company determines if an arrangement meets the definition of a lease at the inception of the lease. Right-of-use (“ROU”) assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease agreement. ROU assets are initially measured at amounts, which represents the discounted present value of the lease payments over the lease, plus any initial direct costs incurred. The lease liability is initially measured at lease commencement date based on the discounted present value of minimum lease payments over the lease term. The implicit rate within the operating leases is generally not determinable, therefore the Company uses the Incremental Borrowing Rate (“IBR”) based on the information available at commencement date in determining the present value of lease payments. The Company’s IBR was estimated to approximate the interest rate for collateralized borrowing with similar terms and payments and in economic environments where the leased asset was located. Lease term may include options to extend or terminate the lease when it is reasonably certain that the Company would exercise that option. The Company elected to not recognize a lease liability ROU asset for leases with a term of twelve months or less. The Company also elected the practical expedient to not separate lease and non-lease components for its leases. Payments under the Company’s lease agreements are primarily fixed; however, certain lease agreements contain variable payments, which are expensed as incurred and not included in the operating lease ROU assets and liabilities. Lease expenses for lease payments are recognized on a straight-line basis over the lease term.
Ordinary share warrants classification and measurement	e. 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 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 Public and Private Warrants assumed during the Merger (see also note 5) 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. As of December 31, 2023 and June 30, 2024, the Company has 2,313,976 warrants classified as equity. In addition, as of December 31, 2023 and June 30, 2024 the Company has 13,605,561 and 2,142,000 Public and Private Warrants, respectively, which are classified as a liability.
Fair value of financial instruments	f. Fair value of financial instruments 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. 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, short-term deposits, restricted deposits, prepaid expenses and other receivables, long term prepaid expenses, 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.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
Schedule of Cash, Cash Equivalents and Restricted Cash Balances	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, 2023 2024 Unaudited Cash and cash equivalents, as reported on the balance sheets $ 855 $ 2,763 Restricted cash, as reported on the balance sheets 834 - Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows $ 1,689 $ 2,763

Lease (Tables)

Lease (Tables)	6 Months Ended
	Jun. 30, 2024
Lease [Abstract]
Schedule of Operating Lease Costs	The components of operating lease costs were as follows: Six months ended June 30, 2023 2024 Unaudited Operating lease cost $ 475 $ 564 Variable lease cost 22 31 Total net lease costs $ 497 $ 595
Schedule of Supplemental Balance Sheet Information Related to Operating Leases	Supplemental balance sheet information related to operating leases is as follows: As of December 31, June 30, Audited Unaudited Operating lease ROU assets $ 8,363 $ 8,009 Operating lease liabilities, current $ 1,062 $ 1,038 Operating lease liabilities, long-term $ 6,604 $ 6,109 Weighted average remaining lease term (in years) 10.8 10.41 Weighted average discount rate 5.8 % 5.92 %
Schedule of Minimum Lease Payments	Minimum lease payments for the Company’s ROU assets over the remaining lease periods as of June 30, 2024, are as follows: Operating leases Unaudited 2024 $ 538 2025 1,023 2026 885 2027 865 2028 871 2029 and thereafter 5,680 Total undiscounted lease payments 9,862 Less: imputed interest 2,715 Present value of lease liabilities $ 7,147

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2024
Fair Value Measurements [Abstract]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis	The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2023 and June 30, 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: December 31, 2023 Level 1 Level 2 Level 3 (Unaudited) Warrants Liability – Public Warrants $ 2,620 $ - $ - Warrant Liability – Private Warrants - - 977 Total $ 2,620 $ - $ 977 June 30, 2024 Level 1 Level 2 Level 3 (Unaudited) Warrants Liability – Public Warrants $ 3,102 $ - $ - Warrant Liability – Private Warrants - - 953 Total $ 3,102 $ - $ 953
Schedule of Change in Fair Value of Warrants Liability	The change in the fair value of the Level 3 warrants liability is summarized below: June 30, 2024 Unaudited Beginning of period $ 977 Change in fair value (24 ) End of period $ 953

Shareholders_ Equity (Tables)

Shareholders’ Equity (Tables)	6 Months Ended
	Jun. 30, 2024
Shareholders’ Equity [Abstract]
Schedule of Status of Options Under the Plan	A summary of the status of options under the Plan as of June 30, 2024 and changes during the relevant period ended on that date is presented below: Six months ended June 30, 2024 (unaudited) Number of options Weighted average exercise price Aggregate intrinsic value Weighted average remaining contractual life (years) Outstanding at beginning of period 10,520,774 $ 5.03 $ 2,264 7.08 Granted 3,737,570 $ 3.73 Exercised (22,602 ) $ 1.10 Forfeited and cancelled (90,745 ) $ 5.78 Outstanding at end of period 14,144,997 $ 4.68 $ 1,673 7.40 Exercisable options 8,076,167 $ 4.80 $ 1,621 6.21
Schedule of Status of RSUs Under the Plan	A summary of the status of RSUs under the Plan as of June 30, 2024 and changes during the relevant period ended on that date is presented below: Number of RSU Outstanding at beginning of year 813,268 Granted 686,127 Vested (230,940 ) Forfeited and cancelled (3,890 ) Outstanding at end of period 1,264,565
Schedule of Equity-Based Compensation Expense	The total equity-based compensation expense related to all of the Company’s equity-based awards recognized for the six months ended June 30, 2023 and 2024, was comprised as follows: Six months ended June 30, 2023 2024 Unaudited Research and development $ 2,536 $ 3,330 Marketing expenses 202 345 General and administrative 1,046 1,192 Total share-based compensation expense $ 3,784 $ 4,867

Financial Expenses (Income), _2

Financial Expenses (Income), Net (Tables)	6 Months Ended
	Jun. 30, 2024
Financial Expenses (Income), Net [Abstract]
Schedule of Financial Expenses (Income), Net	Six months ended June 30, 2023 2024 Unaudited Financial expenses: Interest on loan $ - $ 151 Remeasurement of warrants, net 2,164 458 Others 11 13 Total financial expenses 2,175 622 Financial income: Foreign currency transaction income 220 430 Interest from deposits 1,934 2,324 Total financial income 2,154 2,754 Financial expenses (income), net $ 21 $ (2,132 )

Basic and Diluted Net Loss Pe_2

Basic and Diluted Net Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2024
Basic and Diluted Net Loss Per Share [Abstract]
​Schedule of Basic and Diluted Net Loss Per Ordinary Share	The following table sets forth the computation of the Company’s basic and diluted net loss per Ordinary share: Six months ended June 30, 2023 2024 Unaudited Numerator: Net loss $ 16,880 $ 15,350 Denominator: Weighted-average shares used in computing net loss per Ordinary share, basic and diluted 69,262,381 69,789,717 Net loss per Ordinary share, basic and diluted $ 0.24 $ 0.22

General (Details)

General (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Jan. 31, 2018
General [Line Items]
Cash, cash equivalents, short-term deposits and restricted deposits	$ 74,146
Net loss	(15,350)	$ (16,880)
Cash flows from operating activities	(12,803)	$ (9,922)
Accumulated deficit	$ (131,109)		$ (115,759)
Liquidity requirements	2 years
ATM KK [Member]
General [Line Items]
Ownership percentage				100%

Significant Accounting Polici_3

Significant Accounting Policies (Details) - shares	Jun. 30, 2024	Dec. 31, 2023
Significant Accounting Policies [Line Items]
Number of warrant outstanding	2,313,976	2,313,976
Public Warrants [Member]
Significant Accounting Policies [Line Items]
Number of warrant outstanding	13,605,561	13,605,561
Private Warrants [Member]
Significant Accounting Policies [Line Items]
Number of warrant outstanding	2,142,000

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of Cash, Cash Equivalents and Restricted Cash Balances - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Schedule of Cash, Cash Equivalents and Restricted Cash Balances [Abstract]
Cash and cash equivalents, as reported on the balance sheets	$ 2,763	$ 12,657	$ 855
Restricted cash, as reported on the balance sheets			834
Cash, cash equivalents, and restricted cash, as reported in the statements of cash flows	$ 2,763	$ 12,657	$ 1,689	$ 6,686

Lease (Details) - Schedule of O

Lease (Details) - Schedule of Operating Lease Costs - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Operating Lease Costs [Abstract]
Operating lease cost	$ 564	$ 475
Variable lease cost	31	22
Total net lease costs	$ 595	$ 497

Lease (Details) - Schedule of S

Lease (Details) - Schedule of Supplemental Balance Sheet Information Related to Operating Leases - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Schedule of Supplemental Balance Sheet Information Related To Operating Leases [Abstract]
Operating lease ROU assets	$ 8,009	$ 8,363
Operating lease liabilities, current	1,038	1,062
Operating lease liabilities, long-term	$ 6,109	$ 6,604
Weighted average remaining lease term (in years)	10 years 4 months 28 days	10 years 9 months 18 days
Weighted average discount rate	5.92%	5.80%

Lease (Details) - Schedule of M

Lease (Details) - Schedule of Minimum Lease Payments $ in Thousands	Jun. 30, 2024 USD ($)
Schedule of Minimum Lease Payments [Abstract]
2024	$ 538
2025	1,023
2026	885
2027	865
2028	871
2029 and thereafter	5,680
Total undiscounted lease payments	9,862
Less: imputed interest	2,715
Present value of lease liabilities	$ 7,147

Long-Term Loan (Details)

Long-Term Loan (Details) ₪ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)	Oct. 31, 2023 USD ($)	Oct. 31, 2023 ILS (₪)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 ILS (₪)
Long-Term Loan [Abstract]
Letter of credit				$ 2,054	₪ 7,904
Long-term loan		$ 5,248	₪ 20,263
Bearing interest rate	0.46%
Bank prime rate	1.50%
Interest expenses	$ 151
Currency exchange expense	$ 196

Warrants Liability (Details)

Warrants Liability (Details)	6 Months Ended
	Jun. 30, 2024 days $ / shares shares	Dec. 31, 2023 shares	Mar. 31, 2022 $ / shares shares
Warrants Liability [Line Items]
Warrants outstanding	2,313,976	2,313,976
Price per warrant (in Dollars per share) | $ / shares	$ 0.01
Prior written notice of redemption	30 days
Redemption period	30 days
Closing price of shares (in Dollars per share) | $ / shares	$ 18
Closing price of shares	20 days
Public Warrants [Member]
Warrants Liability [Line Items]
Warrants issued			13,749,984
Term of warrants			5 years
Exercise price per share (in Dollars per share) | $ / shares			$ 11.5
Shares exercised	144,423
Warrants outstanding	13,605,561	13,605,561
Number of trading days considered for calculation of fair market value of ordinary shares (in days) | days	10
Private Warrants [Member]
Warrants Liability [Line Items]
Warrants issued			2,142,000
Term of warrants			5 years
Warrants outstanding	2,142,000
Number of trading days considered for calculation of fair market value of ordinary shares (in days) | days	10
Ordinary Shares [Member]
Warrants Liability [Line Items]
Shares exercised	144,423

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of Liabilities Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Inputs, Level 1 [Member]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Warrants Liability	$ 3,102	$ 2,620
Fair Value, Inputs, Level 2 [Member]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Warrants Liability
Fair Value, Inputs, Level 3 [Member]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Warrants Liability	953	977
Public Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Warrants Liability	3,102	2,620
Public Warrants [Member] | Fair Value, Inputs, Level 2 [Member]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Warrants Liability
Public Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Warrants Liability
Private Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Warrants Liability
Private Warrants [Member] | Fair Value, Inputs, Level 2 [Member]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Warrants Liability
Private Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Schedule of Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Warrants Liability	$ 953	$ 977

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Change in Fair Value of Warrants Liability - Fair Value, Inputs, Level 3 [Member] $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Schedule of Change in Fair Value of Warrants Liability [Line Items]
Beginning of period	$ 977
Change in fair value	(24)
End of period	$ 953

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands			6 Months Ended
	Dec. 01, 2020	Feb. 02, 2016	Jun. 30, 2024
Commitments and Contingent Liabilities [Line Items]
Guarantees issued by bank to secure rent payments (in Dollars)			$ 3,115
Aggregate amount rayalty (in Dollars)			$ 5,445
Royalty rate			7%
Israeli Innovation Authority [Member]
Commitments and Contingent Liabilities [Line Items]
Interest accrued (in Dollars)			$ 7,041
Althera [Member]
Commitments and Contingent Liabilities [Line Items]
Liabilities assumed (in Dollars)			$ 474
Potential payment (in Dollars)		$ 1,500
HekaBio K.K [Member]
Commitments and Contingent Liabilities [Line Items]
Milestone number of ordinary stock options (in Shares)			271,588
Stock option exercise price (in Dollars per share)			$ 4.42
Minimum [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate			3%
Maximum [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate			3.50%
Future sales of the developed products [Member] | Israeli Innovation Authority [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty payment as a percentage of grants			100%
Future gross revenues [Member] | Althera [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate		2%
Net sales of all of the Company’s products [Member] | Ramot [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate			2.50%
Net sales of Company products sold by the Company’s licensees [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty payment as a percentage of grants			0.65%
Reimbursement price [Member] | HekaBio K.K [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate			3.50%
Distribution receipts [Member] | HekaBio K.K [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate			10%
Sales Of Alpha Radiation Products [Member] | Bgn Technologies [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate			0.75%
Sales Of Product Containing Intellectual Property [Member] | Bgn Technologies [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate			1.50%
License revenues to jointly developed intellectual property [Member] | Bgn Technologies [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate			4%
License revenues that relate to intellectual property [Member] | Bgn Technologies [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate			8%
Revenue Generated From Patent [Member] | Cambridge University Hospitals Nhs Trust [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate	5%
Net Sales Squamous Cell Carcinoma [Member] | Cambridge University Hospitals Nhs Trust [Member]
Commitments and Contingent Liabilities [Line Items]
Royalty rate	2%

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) $ / shares in Units, $ in Thousands		1 Months Ended		6 Months Ended
	Jun. 30, 2024 USD ($) $ / shares shares	Mar. 31, 2023 shares	Apr. 30, 2016 shares	Jun. 30, 2024 USD ($) $ / shares shares	Dec. 31, 2023 shares	Jul. 06, 2021 shares
Shareholders' Equity [Line Items]
Number of vote entitled	1			1
Ordinary shares						20,979,410
Unrecognized compensation (in Dollars) | $	$ 16,277			$ 16,277
Weighted average period	2 years 29 days
Warrants are outstanding	2,313,976			2,313,976	2,313,976
Number of warrants issued		67,897	67,897
Exercised grant period			7 years
Ordinary shares of warrants exercised		67,897
Warrant [Member]
Shareholders' Equity [Line Items]
Convertion of shares				3,880,777
Exercise price (in Dollars per share) | $ / shares	$ 3.87			$ 3.87
Share Option Plan [Member]
Shareholders' Equity [Line Items]
Option granted period				10 years
Ordinary shares future grant	11,738,058			11,738,058

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) - Schedule of Status of Options Under the Plan - USD ($) $ / shares in Units, $ in Thousands		6 Months Ended
	Dec. 31, 2023	Jun. 30, 2024
Schedule of Status of Options Under the Plan [Abstract]
Number of options at the ending of year	10,520,774	14,144,997
Weighted average exercise price Outstanding at ending of year	$ 5.03	$ 4.68
Aggregate intrinsic value Outstanding at ending of year	$ 2,264	$ 1,673
Weighted average remaining contractual life (years) ending of year	7 years 29 days	7 years 4 months 24 days
Number of options Exercisable options		8,076,167
Weighted average exercise price Exercisable options		$ 4.8
Aggregate intrinsic value Exercisable options		$ 1,621
Weighted average remaining contractual life (years) Exercisable options		6 years 2 months 15 days
Number of options Granted		3,737,570
Weighted average exercise price Granted		$ 3.73
Number of options Exercised		(22,602)
Weighted average exercise price Exercised		$ 1.1
Number of options Forfeited and cancelled		(90,745)
Weighted average exercise price Forfeited and cancelled		$ 5.78

Shareholders_ Equity (Details_2

Shareholders’ Equity (Details) - Schedule of Status of RSUs Under the Plan - Number of RSU [Member]	6 Months Ended
	Jun. 30, 2024 shares
Schedule of Status of RSUs Under the Plan [Line Items]
Outstanding at beginning of year	813,268
Granted	686,127
Vested	(230,940)
Forfeited and cancelled	(3,890)
Outstanding at end of period	1,264,565

Shareholders_ Equity (Details_3

Shareholders’ Equity (Details) - Schedule of Equity-Based Compensation Expense - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Equity-Based Compensation Expense [Line Items]
Total share-based compensation expense	$ 4,867	$ 3,784
Research and development [Member]
Schedule of Equity-Based Compensation Expense [Line Items]
Total share-based compensation expense	3,330	2,536
Marketing expenses [Member]
Schedule of Equity-Based Compensation Expense [Line Items]
Total share-based compensation expense	345	202
General and administrative [Member]
Schedule of Equity-Based Compensation Expense [Line Items]
Total share-based compensation expense	$ 1,192	$ 1,046

Financial Expenses (Income), _3

Financial Expenses (Income), Net (Details) - Schedule of Financial Expenses (Income), Net - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Financial Expenses (Income), Net [Abstract]
Interest on loan	$ 151
Remeasurement of Warrants	458	2,164
Others	13	11
Total financial expenses	622	2,175
Foreign currency transaction income	430	220
Interest from deposits	2,324	1,934
Total financial income	2,754	2,154
Financial expenses (income), net	$ (2,132)	$ 21

Basic and Diluted Net Loss Pe_3

Basic and Diluted Net Loss Per Share (Details) - shares	Jun. 30, 2024	Jun. 30, 2023
Basic and Diluted Net Loss Per Share [Abstract]
Weighted average number of shares related to outstanding options and warrants	33,471,100	30,556,667

Basic and Diluted Net Loss Pe_4

Basic and Diluted Net Loss Per Share (Details) - ​Schedule of Basic and Diluted Net Loss Per Ordinary Share - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Numerator:
Net loss	$ 15,350	$ 16,880
Denominator:
Weighted-average shares used in computing net loss per Ordinary share, basic	69,789,717	69,262,381
Net loss per Ordinary share, basic	$ 0.22	$ 0.24

Basic and Diluted Net Loss Pe_5

Basic and Diluted Net Loss Per Share (Details) - ​Schedule of Basic and Diluted Net Loss Per Ordinary Share (Parentheticals) - $ / shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
​Schedule of Basic and Diluted Net Loss Per Ordinary Share [Abstract]
Weighted-average shares used in computing net loss per Ordinary share, diluted	69,789,717	69,262,381
Net loss per Ordinary share, diluted	$ 0.22	$ 0.24