Microbot Medical (MBOT) 10-K 14 Apr 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Apr. 09, 2020	Jun. 28, 2019
Document And Entity Information
Entity Registrant Name	Microbot Medical Inc.
Entity Central Index Key	0000883975
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 19,718,274
Entity Common Stock, Shares Outstanding		7,103,260
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 28,771	$ 5,238
Short term marketable security	2,521
Restricted cash	4,358	25
Prepaid expenses and other assets	286	568
Total current assets.	35,936	5,831
Property and equipment, net	228	259
Operating right-of-use assets	962
Total assets	37,126	6,090
Current liabilities:
Accounts payables	284	630
Provision for extinguishment dispute	3,604	3,375
Lease liabilities	143
Accrued liabilities	795	755
Total current liabilities	4,826	4,760
Non current liabilities:
Long-term lease liabilities	760
Total liabilities	5,586	4,760
Commitments and contingencies
Stockholders' equity:
Common stock; $0.01 par value; 60,000,000 and 200,000,000 shares authorized as of December 31, 2019 and December 31, 2018 7,185,628 and 3,012,343 shares issued and outstanding as of December 31, 2019 and December 31, 2018	72	31
Additional paid-in capital	69,954	32,538
Treasury shares	(3,375)	(3,375)
Accumulated deficit	(35,111)	(27,864)
Total stockholders' equity	31,540	1,330
Total liabilities and stockholders' equity	$ 37,126	$ 6,090

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Sep. 10, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01		$ 0.01
Common stock, shares authorized	60,000,000	220,000,000	200,000,000
Common stock, shares issued	7,185,628		3,012,343
Common stock, shares outstanding	7,185,628		3,012,343

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Research and development	$ 3,048	$ 2,515
General and administrative	4,192	4,729
Operating loss	(7,240)	(7,244)
Financing expenses, net	(103)	(16)
Capital Gain	96
Net loss	$ (7,247)	$ (7,260)
Basic and diluted net loss per share	$ (1.70)	$ (2.41)
Basic and diluted weighted average common shares outstanding (see note 1.D)	4,267,209	2,904,253

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019		Dec. 31, 2018
Statement of Comprehensive Income [Abstract]
Net loss	$ (7,247)		$ (7,260)
Other comprehensive (loss) /(income):
Net unrealized (loss) / income on available for sale securities		[1]
Comprehensive loss	$ (7,247)		$ (7,260)
[1]	Represents amount less than 1 thousand.

Consolidated Statements of Shar

Consolidated Statements of Shareholder's Equity - USD ($) $ in Thousands

Series A Preferred Shares [Member]

Common Stock [Member]

Additional Paid-In Capital [Member]

[3]

Treasury Shares [Member]

[4]

Accumulated Deficit [Member]

[3]

Total

Temporary Equity [Member]

Balance at Dec. 31, 2017

[1]

$ 27

[2]

$ 30,569

$ (20,604)

$ 9,992

$ 500

[5]

Balance, shares at Dec. 31, 2017

4,001

2,734,300

[2]

Share-based compensation

[2]

1,399

1,399

[5]

Exercise of options

[2]

[5]

Exercise of options, shares

2,487

[2]

Common shares classified out of temporary equity

[2]

500

500

(500)

[5]

Common shares classified out of temporary equity, shares

[2]

Rescission of share purchase agreement

[2]

(3,375)

(3,375)

[5]

Shares issued as consideration-vendors

$ 1

[2]

73

74

[5]

Shares issued as consideration-vendors, shares

6,738

[2]

Conversion of preferred A shares to common stock

$ 3

[2]

(3)

[5]

Conversion of preferred A shares to common stock, shares

(4,001)

268,818

[2]

Net loss

[2]

(7,260)

(7,260)

[5]

Balance at Dec. 31, 2018

[1]

$ 31

[2]

32,538

(3,375)

(27,864)

1,330

[5]

Balance, shares at Dec. 31, 2018

3,012,343

[2]

Share-based compensation

[2]

1,099

1,099

[5]

Issuance of common stock and warrants net of issuance costs

$ 41

[2]

$ 36,317

$ 36,357

[5]

Issuance of common stock and warrants net of issuance costs, shares

4,061,465

[2]

Cashless exercise of warrants, shares

111,820

Unrealized loss on marketable debt security

[2]

[5]

Net loss

[2]

(7,247)

(7,247)

[5]

Balance at Dec. 31, 2019

[1]

$ 72

[2]

$ 69,954

$ (3,375)

$ (35,111)

$ 31,540

[5]

Balance, shares at Dec. 31, 2019

7,185,628

[2]

[1]

Less than 1

[2]

Share data as of December 31, 2017 represent the number of shares adjusted to retroactively reflect the 1:15 reverse stock split effected on September 4, 2018. Refer to Note 1 for further information.

[3]

Refer to Note 9 for further information

[4]

Refer to Note 8 for further information

[5]

Includes 721,107 common stock classified as temporary equity as of December 31, 2017.

Consolidated Statements of Sh_2

Consolidated Statements of Shareholder's Equity (Parenthetical)	Dec. 31, 2017shares
Statement of Stockholders' Equity [Abstract]
Temporary equity	721,107

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating activities:
Net loss	$ (7,247)	$ (7,260)
Adjustments to reconcile net loss to net cash flows from operating activities:
Depreciation and amortization	84	54
Capital gain from sales of property and equipment	(96)
Share-based compensation expense	1,099	1,399
Shares issued to a vendor		74
Non cash and accrued interest	(25)
Changes in assets and liabilities:
Prepaid expenses and other assets	(126)	(40)
Account payables and other accrued liabilities	(140)	463
Net cash flows used in operating activities	(6,451)	(5,310)
Investing activities:
Purchase of property and equipment	(216)	(223)
Sales of property and equipment	259
Purchase of marketable debt securities	(2,496)
Net cash flows used in investing activities	(2,453)	(223)
Financing activities:
Deferred financing fees		(18)
Issuance of common stock and warrants, net of issuance costs	36,770
Net cash flows provided by (used in) financing activities	36,770	(18)
Increase (decrease) in cash, cash equivalents and restricted cash	27,866	(5,551)
Cash, cash equivalents and restricted cash at beginning of period	5,263	10,814
Cash, cash equivalents and restricted cash at ending of period	33,129	5,263
Non-cash activities:
Right-of-use assets obtained in exchange for new operating lease obligations	966
Supplemental disclosure of cash flow information:
Cash received from interest	97
Rescission of share purchase agreement		3,375
Conversion of Series A Convertible Preferred Stock into common stock		30
Financing fees included in other receivable	412	412
Temporary equity classified to permanent equity		$ 500

General

General	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General	NOTE 1 - GENERAL A. Description of business: Microbot Medical Inc. (the “Company”) is a pre-clinical medical device company specializing in the research, design and development of next generation micro-robotics assisted medical technologies targeting the minimally invasive surgery space. The Company is primarily focused on leveraging its micro-robotic technologies with the goal of redefining surgical robotics while improving surgical outcomes for patients. It was incorporated on August 2, 1988 in the State of Delaware under the name Cellular Transplants, Inc. The original Certificate of Incorporation was restated on February 14, 1992 to change the name of the Company to Cyto Therapeutics, Inc. On May 24, 2000, the Certificate of Incorporation as restated was further amended to change the name of the Company to StemCells, Inc. On November 28, 2016, the Company consummated a transaction pursuant to an Agreement and Plan of Merger, dated August 15, 2016, with Microbot Medical Ltd., a private medical device company organized under the laws of the State of Israel (“Microbot Israel”). On the same day and in connection with the Merger, the Company changed its name from StemCells, Inc. to Microbot Medical Inc. On November 29, 2016, the Company’s common stock began trading on the Nasdaq Capital Market under the symbol “MBOT”. The Company and its subsidiaries are collectively referred to as the “Company”. B. Risk Factors: To date, the Company has not generated revenues from its operations. As of December 31, 2019, the Company had unrestricted cash and cash equivalent balance of approximately $28,771, which management believes is sufficient to fund its operations for more than 12 months from the date of issuance of these financial statements and sufficient to fund its operations necessary to continue development activities of its current proposed products. Refer to Note 9 - “Share capital” for further information. Due to continuing research and development activities, the Company expects to continue to incur additional losses for the foreseeable future. While management of the Company believes that it has sufficient funds for more than 12 months, the Company may seek to raise additional funds through future issuances of either debt and/or equity securities and possibly additional grants from the Israeli Innovation Authority and other government institutions. The Company’s ability to raise additional capital in the equity and debt markets is dependent on a number of factors, including, but not limited to, the market demand for the Company’s stock, which itself is subject to a number of development and business risks and uncertainties, as well as the uncertainty that the Company would be able to raise such additional capital at a price or on terms that are favorable to the Company. C. Use of estimates: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions pertaining to transactions and matters whose ultimate effect on the financial statements cannot precisely be determined at the time of financial statements preparation. Although these estimates are based on management’s best judgment, actual results may differ from these estimates. D. Reverse Stock Split On September 4, 2018, the Company filed a Certificate of Amendment to its Restated Certificate of Incorporation with the Secretary of State of the State of Delaware to affect a one-for-15 reverse stock split of the Company’s common stock (the “Reverse Split”). As a result of the Reverse Split, every 15 shares of the Company’s old common stock were converted into one share of the Company’s new common stock. Fractional shares resulting from the Reverse Split were rounded up to the nearest whole number. The Reverse Split automatically and proportionately adjusted, based on the one-for-fifteen split ratio, all issued and outstanding shares of the Company’s common stock, as well as common stock underlying convertible preferred stock, stock options, warrants and other derivative securities outstanding at the time of the effectiveness of the Reverse Split. The exercise price on outstanding equity based-grants was proportionately increased, while the number of shares available under the Company’s equity-based plans was also proportionately reduced. Share and per share data (except par value) for the periods presented reflect the effects of the Reverse Split. References to numbers of shares of common stock and per share data in the accompanying financial statements and notes thereto for periods ended prior to September 4, 2018 have been adjusted to reflect the Reverse Split on a retroactive basis.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The significant accounting policies applied in the preparation of the financial statements are as follows: A. Basis of presentation: The financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). B. Financial statement in U.S. dollars: The functional currency of the Company is the U.S. dollar (“dollar”) since the dollar is the currency of the primary economic environment in which the Company has operated and expects to continue to operate in the foreseeable future. Transactions and balances denominated in dollars are presented at their original amounts. Transactions and balances denominated in foreign currencies have been re-measured to dollars in accordance with the provisions of ASC 830-10, “Foreign Currency Translation”. All transaction gains and losses from re-measurement of monetary balance sheet items denominated in non-dollar currencies are reflected in the statement of operations as financial income or expenses, as appropriate. C. Cash and cash equivalents: Cash and cash equivalents consist of cash and demand deposits in banks, and other short-term liquid investments (primarily interest-bearing time deposits) with original maturities of less than three months. D. Restricted cash: Restricted cash as of December 31, 2019 included a $4,358 collateral account for the Company’s litigation and is classified in current assets. E. Fair value of financial instruments: The carrying values of cash and cash equivalents, other receivable and other accounts payable and accrued liabilities approximate their fair value due to the short-term maturity of these instruments. The Company measures the fair value of certain of its financial instruments (such as the derivative warrant liabilities) on a recurring basis. The method of determining the fair value of derivative warrant liabilities is discussed in Note 7. A fair value hierarchy is used to rank the quality and reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value will be classified and disclosed in one of the following three categories: Level 1 Level 2 Level 3 Concentrations of credit risk Financial instruments which potentially subject the Company to credit risk consist primarily of cash and cash equivalents. The Company holds these investments in highly rated financial institutions. These amounts at times may exceed federally insured limits. The Company has not experienced any credit losses in such accounts and does not believe it is exposed to any significant credit risk on these funds. The Company has no off-balance sheet concentrations of credit risk, such as foreign currency exchange contracts, option contracts, or other hedging arrangements. F. Fixed assets: Fixed assets are presented at costs less accumulated depreciation. Depreciation is calculated based on the straight-line method over the estimated useful lives of the assets, at the following annual rates: % Research equipment and software 25-33 Furniture and office equipment 7 Leasehold improvements 20 G. Liabilities due to termination of employment agreements: Under Israeli employment laws, employees of Microbot Israel are included under Article 14 of the Severance Compensation Act, 1963 (“Article 14”). According to Article 14, these employees are entitled to monthly deposits made by Microbot Israel on their behalf with insurance companies. Payments in accordance with Article 14 release Microbot Israel from any future severance payments (under the Israeli Severance Compensation Act, 1963) with respect of those employees. The aforementioned deposits are not recorded as an asset in the Company’s balance sheet, H. Basic and diluted net loss per share: Basic net loss per share is computed by dividing net loss, as adjusted to include the weighted average number of shares of common stock outstanding during the year. Shares of common stock and preferred stock contingently issuable for little or no cash are included in basic net loss per share on an as issued basis. Diluted net loss per share is computed by dividing net loss, as adjusted to include preferred shares dividend participation rights of preferred shares outstanding during the year as well as of preferred shares that would have been outstanding if all potentially dilutive preferred shares had been issued, by the weighted average number of shares of common stock outstanding during the year, plus the number of shares of common stock that would have been outstanding if all potentially dilutive shares of common stock had been issued, using the treasury stock method, in accordance with ASC 260-10 “Earnings per Share”. All outstanding stock options and warrants have been excluded from the calculation of the diluted loss per share for the years ended December 31, 2019 and December 31, 2018, since all such securities have an anti-dilutive effect. The weighted average number of shares outstanding has been retroactively restated for the equivalent number of shares received by the accounting acquirer as a result of the reverse recapitalization as if these shares had been outstanding as of the beginning of the earliest period presented. I. Research and development expenses, net: Research and development expenses are charged to the statement of operations as incurred. Grants 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 applied as a deduction from the research and development expenses. J. Share-based compensation: The Company applies ASC 718-10, “Share-Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including stock options under the Company’s stock plans based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of stock options using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company’s statement of operations. The Company accounted for stock-based compensation awards to non-employees in accordance with FASB ASC 505-50, “Equity-Based Payments to Non-Employees” (“FASB ASC 505-50”). Under FASB ASC 505-50, the Company determines the fair value of the warrants or stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, “Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting”, which simplifies the accounting for nonemployee share-based payment transactions by aligning the measurement and classification guidance, with certain exceptions, to that for share-based payment awards to employees. The amendments expand the scope of the accounting standard for share-based payment awards to include share-based payment awards granted to non-employees in exchange for goods or services used or consumed in an entity’s own operations and supersedes the guidance related to equity-based payments to non-employees. The Company elected to early adopt these amendments on June 1, 2018. The adoption of these amendments did not have a significant impact on our consolidated financial statements and related disclosures. The Company estimates the fair value of stock options granted as share-based payment awards using a Black-Scholes options pricing model. The option-pricing model requires a number of assumptions, of which the most significant are expected volatility and the expected option term (the time from the grant date until the options are exercised or expire). Expected volatility is estimated based on volatility of similar companies in the technology sector for equity awards granted prior to the Merger and on the Company’s trading share price for equity awards granted subsequent to the Merger. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The expected stock option term is calculated for stock options granted to employees and directors using the “simplified” method. Grants to non-employees are based on the contractual term. Changes in the determination of each of the inputs can affect the fair value of the stock options granted and the results of operations of the Company. K. Reclassification: Certain prior year amounts have been reclassified to conform to the current year presentation. L. Income Taxes: The Company provides for income taxes using the asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2019, and 2018, the Company had a full valuation allowance against deferred tax assets. M. Short-term Investments: The Company began investing excess cash in short-term investments during the first quarter of 2019. Marketable debt securities are considered to be available for sale and are carried at fair value. Unrealized gains and losses net of tax, if any, are reported as a separate component of shareholders’ equity. The cost of marketable debt securities classified as available for sale is adjusted for amortization of premiums and accretion of discounts to maturity. Such amortization and accretion are included in interest income. Realized gains and losses and declines in value judged to be other than temporary, if any, are also included in other income, net. Interest on securities classified as available for sale is included in interest income. The cost of securities sold is based on the specific identification method. Management evaluates whether available-for-sale securities are other-than-temporarily impaired (OTTI) on a quarterly basis. Debt securities with unrealized losses are considered OTTI if the Company intends to sell the security or if it is more likely than not that the Company will be required to sell such security prior to any anticipated recovery. If management determines that a security is OTTI under these circumstances, the impairment recognized in earnings is measured as the entire difference between the amortized cost and the then-current fair value. During the year 2019, no investment OTTI losses were realized. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (Topic 842). This ASU requires entities that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by leases with lease terms of more than 12 months. The Company adopted this ASU effective January 1, 2019 using the modified retrospective application, applying the new standard to leases in place as of the adoption date. Prior periods have not been adjusted. Arrangements that are determined to be leases at inception are recognized as long-term right-of-use assets (“ROU”) and lease liabilities in the condensed consolidated balance sheet at lease commencement. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future fixed lease payments over the lease term at commencement date. As most of the Company’s leases do not provide an implicit rate, the Company applies its incremental borrowing rate based on the economic environment at commencement date in determining the present value of future payments. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating leases or payments are recognized on a straight-line basis over the lease term. The new standard provided a number of optional practical expedients in transition. We elected the transition package of practical expedients available in the standard, which permits us not to reassess under the new standard our prior conclusions about lease identification, lease classification, and initial direct costs and the practical expedient to not account for lease and non-lease components separately. We did not elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter not being applicable to us. Warrants Prior to January 1, 2019, warrants with non-standard anti-dilution provisions (referred to as down round protection) were classified as liabilities and re-measured each reporting period. On January 1, 2019, the Company adopted the provisions of Accounting Standards Update (“ASU”) 2017-11, which includes Part I “Accounting for Certain Financial Instruments with Down Round Features” and Part II “Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-Controlling Interests with a Scope Exception”, which indicates that a down round feature no longer precludes equity classification when assessing whether an investment is indexed to an entity’s own stock. The Company used a full retrospective approach to adoption and restated its financial statements as of the earliest period presented. As a result of the adoption of ASU 2017-11, the Company’s warrants were reclassified from liabilities to shareholders’ equity. The cumulative effect of adoption of ASU 2017-11 resulted as follows: For the year ended December 31 2018 Derivative warrant liability $ (8 ) Additional paid-in capital 28 Accumulated deficit $ 20 Refer to Note 9 for further information regarding the outstanding warrants as of December 31, 2019. Recently issued accounting pronouncements From time to time, new accounting pronouncements are issued by FASB, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses – Measurement of Credit Losses on Financial Instruments”, which introduces a model based on expected losses to estimate credit losses for most financial assets and certain other instruments. In addition, for available-for-sale debt securities with unrealized losses, the losses will be recognized as allowances rather than reductions in the amortized cost of the securities. The ASU is effective for the Company in the first quarter of 2020, with early adoption permitted. The Company does not expect that this standard will have a material effect on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, “Changes to Disclosure Requirements for Fair Value Measurements”, which will improve the effectiveness of disclosure requirements for recurring and nonrecurring fair value measurements. The standard removes, modifies, and adds certain disclosure requirements, and is effective for the Company beginning on January 1, 2020. The Company does not expect that this standard will have a material effect on the Company’s consolidated financial statements. In December 2019, the FASB issued ASU 2019-12, “Simplifying the Accounting for Income Taxes” which eliminates the need for an organization to analyze whether the following apply in a given period: (1) exception to the incremental approach for intraperiod tax allocation; (2) exceptions to accounting for basis differences when there are ownership changes in foreign investments; and (3) exceptions in interim period income tax accounting for year-to-date losses that exceed anticipated losses. The ASU also is designed to improve financial statement preparers’ application of income tax-related guidance and simplify GAAP for (1) franchise taxes that are partially based on income, (2) transactions with a government that result in a step-up in the tax basis of goodwill, (3) separate financial statements of legal entities that are not subject to tax, and (4) enacted changes in tax laws in interim periods.

Marketable Security

Marketable Security	12 Months Ended
	Dec. 31, 2019
Short-term Investments [Abstract]
Marketable Security	NOTE 3 - Marketable security The following table summarizes the Company’s marketable debt securities as of December 31, 2019: As of December 31, 2019 Cost Accrued Fair US Treasury Bond $ 2,496 $ 18 $ 2,503 The Company’s financial asset is measured at fair value on a recurring basis by level within the fair value hierarchy. The Company’s marketable security is classified as Level 1. Other than the marketable debt security, the Company doesn’t have any other financial assets or financial liabilities marked to market at fair value. The contractual maturity of the marketable security is one year.

Other Current Assets

Other Current Assets	12 Months Ended
	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	NOTE 4 - OTHER CURRENT ASSETS Years ended December 31, 2019 2018 (in thousands) Amounts due from government institutions $ 101 $ 65 Deferred costs related to issuance of common shares (see Note 16) - 412 Prepaid expenses and others 185 91 $ 286 $ 568

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases	NOTE 5 - LEASES On January 1, 2019, the Company adopted ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”) using the modified retrospective approach for all lease arrangements at the beginning period of adoption. Leases existing for the reporting period beginning January 1, 2019 are presented under ASU 2016-02. The Company leases office space and vehicles under operating leases. We determine if an arrangement is a lease at inception. Operating lease assets are presented as operating lease right-of-use (“ROU”) assets, and corresponding operating lease liabilities are presented within accrued expenses and other current liabilities (current portions), and as operating lease liabilities (long-term portions), on our consolidated balance sheet. Finance lease assets are included in property and equipment, and corresponding finance lease liabilities are included within accrued expenses and other current liabilities (current portions), and other liabilities (long-term portions), on our condensed consolidated balance sheet. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the remaining lease payments over the lease term at commencement date. Our leases do not provide an implicit interest rate. We calculate the incremental borrowing rate to reflect the interest rate that we would have to pay to borrow on a collateralized basis an amount equal to the lease payments in a similar economic environment over a similar term, and consider our historical borrowing activities and market data in this determination. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. We have lease agreements with lease and non-lease components, which we account for as a single lease component. Some of our leases contain variable lease payments, which are expensed as incurred unless those payments are based on an index or rate. Variable lease payments based on an index or rate are initially measured using the index or rate in effect at lease commencement and included in the measurement of the lease liability; thereafter, changes to lease payments due to rate or index updates are recorded as rent expense in the period incurred. We have elected not to recognize ROU assets and lease liabilities for short-term leases that have a term of 12 months or less. The effect of short-term leases on our ROU assets and lease liabilities was not material. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. In addition, we do not have any related party leases and our sublease transactions are de minimis. At December 31, 2019, the Company’s ROU assets and lease liabilities for operating leases totaled $962 and $903, respectively. Supplemental cash flow information related to operating leases was as follows: Year ended December 31, 2019 Cash payments for operating leases $ 354 Undiscounted maturities of operating lease payments as of December 31, 2019 are summarized as follows (in thousands): Operating Leases 2020 $ 216 2021 234 2022 180 2023 174 2024 176 2025 154 Total future lease payments 1,134 Less imputed interest (231 ) Total lease liability balance $ 903 Leases recorded on the balance sheet consist of the following (in thousands): Year ended December 31, 2019 Assets Operating lease right of use asset $ 962 Liabilities Operating lease - current 143 Operating lease - non-current 760 $ 903 Year ended December 31, 2019 Operating leases weighted average remaining lease term (in years) 3 Operating leases weighted average discount rate 9 %

Fixed Assets, Net

Fixed Assets, Net	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Fixed Assets, Net	NOTE 6 - FIXED ASSETS, NET Years ended December 31, 2019 2018 (in thousands) Cost: Research equipment and software $ 52 $ 98 Leasehold improvement 161 83 Furniture and office equipment 160 210 $ 373 $ 391 Accumulated Depreciation: Research equipment and software 38 47 Leasehold improvement 4 12 Furniture and office equipment 103 73 145 132 Net book value $ 228 $ 259

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Accrued Liabilities	NOTE 7 - ACCRUED LIABILITIES Years ended December 31, 2019 2018 (in thousands) Employee-related liabilities $ 187 $ 67 Amounts due to certain government institution - 220 Other current liabilities 608 468 $ 795 $ 755

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 8 - COMMITMENTS AND CONTINGENCIES Government Grants: Microbot Israel obtained from the Israeli Innovation Authority (“IIA”) grants for participation in research and development for the years 2013 through December 31, 2019 in the total amount of approximately $1,500 and, in return, Microbot Israel is obligated to pay royalties amounting to 3%-3.5% of its future sales up to the amount of the grant. The grant is linked to the exchange rate of the dollar to the New Israeli Shekel and bears interest of Libor per annum. The repayment of the grants is contingent upon the successful completion of the Company’s research and development programs and generating sales. The Company has no obligation to repay these grants, if the project fails, is unsuccessful or aborted or if no sales are generated. The financial risk is assumed completely by the Government of Israel. The grants are received from the Government on a project-by-project basis. TRDF Agreement: Microbot Israel signed an agreement with the Technion Research and Development Foundation (“TRDF”) in June 2012 by which TRDF transferred to Microbot Israel a global, exclusive, royalty-bearing license. As partial consideration for the license, Microbot Israel shall pay TRDF royalties on net sales (between 1.5%-3%) and on sublicense income as detailed in the agreement. Contract Research Agreements: Agreement with Washington University On January 27, 2017, the Company entered into a Contract Research Agreement (the “Research Agreement”) with The Washington University (“Washington U.”), pursuant to which the parties are collaborating to determine the effectiveness of the Company’s self-cleaning shunt. The study in Washington U. includes several phases. The first phase (initial research) was completed. An agreement on the second phase was entered in September 2018 with total expected costs of approximately $248. As of December 31, 2019, this study is still on going and will be extended to continue until March 1, 2020. Agreement with Wayne State University On September 12, 2016, the Company entered into a research agreement (the “WSU Agreement”) with Wayne State University (“WSU.”), pursuant to which the parties are collaborating to determine the efficacy of the Company’s self-cleaning shunt. The study in WSU includes several phases. The first phase (initial research) was completed. An agreement on the second phase was entered in April 2018 with total expected costs of approximately $130. In July 2018 the contract was updated to include phase 2.1 (preliminary phase to phase 2) with total expected costs of approximately $213. Rights to inventions, improvements or discoveries, whether or not patentable or copyrightable made solely by the employees of the Company in the course of performance of the workplan agreed upon between the Company and WSU shall belong to the Company. Rights to inventions, improvements or discoveries, whether or not patentable or copyrightable made solely by the employees of WSU in the course of performance of the workplan agreed upon between the Company and WSU shall belong to WSU. WSU shall grant the Company with a worldwide non-exclusive, perpetual, royalty-free license to university inventions to use and practice patentable inventions. Rights to inventions, improvements or discoveries, whether or not patentable or copyrightable made by at least one employee of WSU and one employee of the Company in the course of performance of the workplan agreed upon between the Company and WSU shall belong to WSU and the Company jointly. Both the Company and WSU will be free to use and license to others the rights of joint inventions for any and all purposes without consultation or obligation to the other party. WSU granted the Company a first option to negotiate an exclusive license to use and practice WSU inventions and its interest in the joint inventions as detailed in the WSU Agreement. Litigation: Litigation Resulting from 2017 Financing The Company lost its appeal of an adverse judgment in the lawsuit captioned Sabby Healthcare Master Fund Ltd. and Sabby Volatility Warrant Master Fund Ltd., Plaintiffs, against Microbot Medical Inc., Defendant, in the Supreme Court of the State of New York, County of New York (Index No. 654581/2017). As a result, the Securities Purchase Agreement (the “SPA”) related to the Company’s June 8, 2017 equity financing (the “Financing”) was rescinded as it related to Sabby Healthcare Master Fund Ltd. and Sabby Volatility Warrant Master Fund Ltd. (“Sabby”), and the Company paid approximately $3,700 to Sabby in return for the 83,333 (post-stock split) shares of common stock Sabby purchased pursuant to the SPA. Soon after, the Company was named as the defendant in a lawsuit captioned Empery Asset Master Ltd., Empery Tax Efficient, LP, Empery Tax Efficient II, LP, Hudson Bay Master Fund Ltd., Plaintiffs, against Microbot Medical Inc., Defendant, in the Supreme Court of the State of New York, County of New York (the “Court”) (Index No. 651182/2020). The complaint alleges, among other things, that the Company breached multiple representations and warranties contained in the SPA, of which the Plaintiffs participated, and fraudulently induced Plaintiffs into signing the SPA. The complaint seeks rescission of the SPA and return of the Plaintiffs’ $6,750 purchase price with respect to the Financing. The Company filed a Motion to Dismiss on March 16, 2020, which Motion is pending before the Court. Alliance Litigation On April 28, 2019, the Company brought an action against Alliance Investment Management, Ltd. (“Alliance”) in the Southern District of New York under Section 16(b) of the Securities Exchange Act of 1934, 15 U.S.C. 78p(b), to compel Alliance to disgorge short swing profits realized from purchases and sales of the Company’s securities within a period of less than six months, executed while Alliance reported beneficial ownership of more than 10% of the Company’s outstanding common stock and statutory “insider” status for purposes of the statute. The case is Microbot Medical Inc. v. Alliance Investment Management, Ltd., No. 19-cv-3782-GBD (SDNY). The amount of profits the Company is seeking to divest is estimated to be approximately $480. On August 21, 2019, Alliance filed an answer to the action, claiming that an unnamed Alliance client was the “beneficial owner” of the shares reportedly held and traded by Alliance. On October 18, 21, and 28, 2019, Joseph Mona (“Mona”) filed Section 16(a) and Schedule 13G reports, which are substantially similar to the reports previously filed by Alliance. On October 28, 2019, Alliance filed a motion for summary judgment requesting that the Court dismiss the claims against Alliance in view of Mona’s SEC filings, which Alliance asserted revealed Mona as the client referenced in Alliance’s answer. On November 7, 2019, U.S. Magistrate Judge Robert W. Lehrburger ordered Alliance to produce relevant trading records, to enable the Company to determine whether to proceed against Alliance and/or Mona. Following Alliance’s production of Mona’s Microbot trading records, the Company filed a Second Amended Complaint on November 18, 2019, seeking to compel Alliance and/or Mona to disgorge profits realized from the trades they each separately reported. The Company continued to oppose Alliance’s Motion for Summary Judgment given Alliance’s refusal to confirm that the trades reported by Alliance referred exclusively to the trades executed in Mona’s account—and did not refer to duplicative trading executed by Alliance. Alliance’s Motion for Summary Judgment is pending. On February 4, 2020, Mona answered the 16(b) claim the Company asserted against him by claiming various equitable defenses, and filed a counterclaim against the Company under Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 promulgated thereunder. Mona admits to engaging in the reported short swing trading of the Company’s stock while a 10% beneficial owner and statutory 16(b) insider of the Company, but alleges that he was induced to buy the stock by various company misrepresentations. Mona claims a net loss on trading the Company’s stock of approximately $151. On March 6, 2020 the Company filed a motion for judgment on its 16(b) claim against Mona, together with a motion to dismiss Mona’s 10(b) counterclaim. Mona’s response to these motions is due on April 17, 2020. All parties are currently scheduled to appear in Court on May 26, 2020. Agreement with CardioSert Ltd. On January 4, 2018, Microbot Israel entered into an agreement with CardioSert Ltd. (“CardioSert”) to acquire certain patent-protected technology owned by CardioSert (the “Technology”). Pursuant to the Agreement, Microbot Israel made an initial payment of $50 to CardioSert and had 90-days to elect to complete the acquisition. At the end of the 90-day period, at Microbot Israel’s sole option, CardioSert shall assign and transfer the Technology to Microbot Israel and Microbot Israel shall pay to CardioSert additional amounts and securities as determined in the agreement. On April 10, 2018, Microbot delivered an Exercise Notice to CardioSert Ltd., notifying it that Microbot elected to exercise the option to acquire the Technology owned by CardioSert and therefore made an additional cash payment of $250 and 6,738 shares of common stock (100,000 shares of common stock before the Reverse Split) estimated at $74. The agreement may be terminated by Microbot Israel at any time for convenience upon 90-days’ notice. The agreement may be terminated by CardioSert in case the first commercial sale does not occur by the third anniversary of the date of signing of the agreement except if Microbot Israel has invested more than $2,000 in certain development stages, or the first commercial sale does not occur within 50 months. In each of the above termination events, or in case of breach by Microbot Israel, CardioSert shall have the right to buy back the Technology from Microbot Israel for $1.00, upon 60 days prior written notice, but only 1 year after such termination. Additionally, the agreement may be terminated by either party upon breach of the other (subject to cure). CardioSert agreed to assist Microbot Israel in the development of the Technology for a minimum of one year, for a monthly consultation fee of NIS 40,000 (or approximately US$11.50, based on an exchange rate of NIS3.47 to the dollar) covering up to 60 consulting hours per month. Yehezkel (Hezi) Himelfarb Resignation Effective as of February 1, 2019, Yehezkel (Hezi) Himelfarb, a member of the Board of Directors of the Company, and the Company’s Chief Operating Officer, resigned from all positions with the Company. Effective as of February 1, 2019, Mr. Himelfarb also resigned from his position as General Manager of Microbot Medical Ltd., a wholly owned subsidiary of the Company. As a result of Mr. Himelfarb providing certain post-resignation transition services to the Company until July 31, 2019, Mr. Himelfarb was paid his full salary and certain benefits through that date.

Share Capital

Share Capital	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Share Capital	NOTE 9 - SHARE CAPITAL Share Capital Developments: On September 10, 2019, the Company reduced its authorized number of shares of capital stock from 221,000,000 to 61,000,000, including a reduction in the number of authorized shares of common stock of the Company from 220,000,000 to 60,000,000. As of December On December 27, 2016, the Company exchanged 655,962 shares (9,735,925 shares before the Reverse Split) or rights to acquire shares of its common stock, for 9,736 shares of a newly designated class of Series A Convertible Preferred Stock. On January 5, 2017, the Company entered into a definitive securities purchase agreement with an institutional investor (the “Purchaser”) for the purchase and sale of an aggregate of 47,163 shares (700,000 shares before the Reverse Split) of common stock in a registered direct offering for $74.00 per share ($5.00 per share before the Reverse Split) or gross proceeds of $3,500. The Company paid the placement agent a fee of $210 plus reimbursement of out-of-pocket expenses, as well as other offering-related expenses. On June 5, 2017, the Company entered into a Securities Purchase Agreement with certain institutional investors (the “Investors”) providing for the issuance and sale by the Company to the Investors of an aggregate of 252,652 shares (3,750,000 shares before the Reverse Split) of common stock, at a purchase price per share of $40.50 ($2.70 before the Reverse Split). The gross proceeds to the Company was $10,125 before deducting placement agent fees and offering expenses of $922. See Note 8 – “Commitments and Contingencies-Litigation” with respect to rescission rights awarded to two affiliated Investors and being sought by the other Investors. On January 14, 2019, the Company entered into a Securities Purchase Agreement with an accredited institutional investor providing for the issuance and sale by the Company to the purchaser of an aggregate of (i) 330,000 shares of the Company’s common stock, at a purchase price per share of $6.50 and (ii) 125,323 pre-funded warrants each to purchase one share of common stock, at a purchase price per Pre-Funded Warrant of $6.49. The gross proceeds to the Company were approximately $3,000 before deducting placement agent fees and other offering expenses of approximately $688. The closing of the offering took place on January 15, 2019. The pre-funded warrants were exercised in full in January 2019. As part of the offering the company issued to the underwriter 22,767 warrants for 3.5 years with an exercise price of $8.125 for total value of $165. On January 15, 2019, the Company entered into a Securities Purchase Agreement with certain accredited institutional investors providing for the issuance and sale by the Company to the purchasers of an aggregate of 590,000 shares of the Company’s common stock, at a purchase price per share of $10.00. The gross proceeds to the Company were approximately $5,900 before deducting placement agent fees and other offering expenses of approximately $720. The closing of the offering took place on January 17, 2019. As part of the offering the company issued to the underwriter 29,500 warrants for 3.5 years with exercise price of $12.50 for total value of $221. On January 23, 2019 the Company entered into a Securities Purchase Agreement with accredited institutional investors providing for the issuance and sale by the Company to the purchasers of an aggregate of 250,000 shares of the Company’s common stock, at a purchase price per share of $9.875. The investors also purchased warrants to purchase an aggregate of up to 250,000 shares of the Company’s common stock, at a purchase price per warrant of $0.125. The warrants were exercisable for 1 year and had an exercise price of $10.00 per share, for a total value of $2,019. The gross proceeds to the Company from the sale of the shares and warrants were approximately $2,500 before deducting placement agent fees and other offering expenses of approximately $370. The closing of the offering took place on January 25, 2019. As part of the offering the company issued to the underwriter 12,500 warrants for 1 year with an exercise price of $12.50 for total value of $99. On December 25, 2019 the Company entered into a Securities Purchase Agreement with accredited institutional investors providing for the issuance and sale by the Company to the purchasers of an aggregate of 912,858 shares of the Company’s common stock, at a purchase price per share of $10.50. The gross proceeds to the Company were approximately $9,585 before deducting placement agent fees and other offering expenses of approximately $1,090. The closing of the offering took place on December 27, 2019. As part of the offering the Company issued to the underwriter 45,643 warrants for 3.5 years with an exercise price of $13.125 for total value of $371. On December 27, 2019 the Company entered into a Securities Purchase Agreement with accredited institutional investors providing for the issuance and sale by the Company to the purchasers of an aggregate of 952,383 shares of the Company’s common stock, at a purchase price per share of $10.50. The gross proceeds to the Company were approximately $10,000 before deducting placement agent fees and other offering expenses of approximately $1,010. The closing of the offering took place on December 30, 2019. As part of the offering the Company issued to the underwriter 47,619 warrants for 3.5 years with an exercise price of $13.125 for total value of $366. On December 30, 2019 the Company entered into a Securities Purchase Agreement with accredited institutional investors providing for the issuance and sale by the Company to the purchasers of an aggregate of 900,901 shares of the Company’s common stock, at a purchase price per share of $11.10. The gross proceeds to the Company were approximately $10,000 before deducting placement agent fees and other offering expenses of approximately $1,010. The closing of the offering took place on December 31, 2019. As part of the offering the Company issued to the underwriter 45,045 warrants for 3.5 years with an exercise price of $13.875 for total value of $343. Employee Stock Option Grant In September 2014, Microbot Israel’s board of directors approved a grant of 26,906 stock options (403,592 stock options before the Reverse Split) (77,846 stock options as retroactively adjusted to reflect the Merger) to its CEO, through MEDX Venture Group LLC. Each option was exercisable into an ordinary share, at an exercise price of $12.00 ($0.80 before the Reverse Split) ($4.20 as retroactively adjusted to reflect the Merger). The stock options were fully vested at the date of grant. On May 2, 2016, Microbot Israel’s board of directors approved a grant of 33,333 stock options (500,000 stock options before the Reverse Split) (96,482 as retroactively adjusted to reflect the Merger) to certain of its employees and directors. Each stock option was exercisable into an ordinary share, NIS 0.001 par value, of Microbot Israel, at an exercise price equal to the ordinary share’s par value. The stock options were fully vested at the date of grant. As the exercise price of the stock options is nominal, Microbot Israel estimated the fair value of the options as equal to the Company’s share price of $20.25 ($1.35 before the Reverse Split) ($7.05 as retroactively adjusted to reflect the Merger) at the date of grant. On September 12, 2017, the Company adopted the 2017 Equity Incentive Plan (the “Plan”), which Plan authorizes, among other things, the grant of options to purchase shares of common stock to directors, officers and employees of the Company and to other individuals. On September 14, 2017, the board of directors approved a grant of stock options to purchase an aggregate of up to 120,848 shares (1,812,712 shares before the Reverse Split) of common stock to Mr. Harel Gadot, the Company’s Chairman of the Board, President and CEO, at an exercise price per share of $15.75 ($1.05 before the Reverse Split). The stock options vest over a period of 3-5 years as outlined in the option agreements. As a result, the Company recognized compensation expenses as of December On September 14, 2017, the board of directors approved a grant of stock options to purchase an aggregate of up to 72,508 shares (1,087,627 shares before the Reverse Split) of common stock to Mr. Hezi Himelfarb, the Company’s General Manager, COO and a member of the Board, at an exercise price per share of $19.35 ($1.29 before the Reverse Split). The grant was subject to the Israeli Tax Authority’s approval of the plan which occurred on October 14, 2017. In accordance with the option agreement, the options vest for period of 3 years starting from the grand date. As a result, the Company recognized compensation expenses as of December On December 6, 2017, the board of directors approved a grant of 12,698 stock options (190,475 stock options before the Reverse Split) to purchase an aggregate of up to 12,698 shares of common stock to certain of its directors, at an exercise price per share of $15.75 ($1.05 before the Reverse Split). The stock options vest over a period of 3 years as outlined in the option agreements. As a result, the Company recognized compensation expenses as of December 31, 2019 and 2018 in the total amount of $54 and $67, respectively, included in general and administrative expenses. On December 28, 2017, the board of directors approved a grant of 66,036 stock options (990,543 stock options before the Reverse Split) to purchase an aggregate of up to 66,036 shares of common stock to certain of its employees, at an exercise price per share of $15.3 ($1.02 before the Reverse Split). The stock options vest over a period of 3 years as outlined in the option agreements. As a result, the Company recognized compensation expenses as of December 31, 2019 and 2018 in the total amount of $149 and $307, respectively, included in research and development expenses. On November 2017, certain employees and consultant exercised 31,453 options (471,794 options before the Reverse Split) to 31,453 ordinary shares at exercise price of 0.001 NIS. In February 2018, an employee exercised options to purchase 2,487 shares (37,300 shares before the Reverse Split) of common stock at an exercise price of $0.001 per share. On August 13, 2018, the board of directors approved a grant of stock options to purchase an aggregate of up to 10,000 shares (150,000 shares before the Reverse Split) of common stock to a non-executive officer, at an exercise price per share of $9 ($0.6 before the Reverse Split). The grant was subject to the Israeli Tax Authority’s approval of the plan which occurred on October 14, 2017. In accordance with the option agreement, the options vest for period of 3 years starting from the grand date. As a result, the Company recognized compensation expenses as of December 31, 2019 and 2018 in the total amount of $31 and $11, respectively, included in research and development expenses. On January 21, 2019, the board of directors approved a grant of 11,630 stock options to purchase an aggregate of up to 11,630 shares of common stock to certain of its directors, at an exercise price per share of $8.60. The stock options vest over a period of 3 years as outlined in the option agreements As a result, the Company recognized compensation expenses as of December On August 12, 2019, the board of directors approved a grant of 17,503 stock options to purchase an aggregate of up to 17,503 shares of common stock to certain of its employees, at an exercise price per share of $5.95. The stock options vest over a period of 3 years as outlined in the option agreements. As a result, the Company recognized compensation expenses as of December On October 23, 2019, the board of directors approved a grant of 19,760 stock options to purchase an aggregate of up to 19,760 shares of common stock to certain of its directors, at an exercise price per share of $5.06. The stock options vest over a period of 3 years as outlined in the option agreements. As a result, the Company recognized compensation expenses as of December A summary of the Company’s option activity related to options to employees and directors, and related information is as followed: For the Year ended December 31, 2019 Number of Weighted average Outstanding at beginning of period 398,308 $ 11.50 Granted 48,893 6.20 Cancelled (28,690 ) - Forfeited (47,151 ) - Outstanding at end of period 371,360 $ 9.19 Vested at end of period 270,827 $ 8.48 For the Year ended December 31, 2018 Number of Weighted average Outstanding at beginning of period 414,965 $ 11.70 Granted 10,000 9.00 Forfeited (2,487 ) - Cancelled (24,170 ) - Outstanding at end of period 398,308 $ 11.50 Vested at end of period 245,010 $ 8.45 The intrinsic value is calculated as the difference between the fair market value of the common stock and the exercise price, multiplied by the number of in-the-money stock options on those dates that would have been received by the stock option holders had all stock option holders exercised their stock options on those dates as of December As of December 31, 2019, and 2018, the aggregate intrinsic value of the outstanding options is $1,305 and $108 respectively, and the aggregate intrinsic value of the exercisable options is $1,115 and $108, respectively. As of December 31, 2019, there were approximately $1,157 of total unrecognized compensation costs, net of expected forfeitures, related to unvested share-based compensation awards granted under the Share Incentive Plan. The costs are expected to be recognized over a weighted average period of 1.4 years The stock options outstanding as of December Exercise Stock options outstanding as of December 31, 2019 Stock options outstanding as of December 31, 2018 Weighted average remaining contractual life – years as of December 31, 2019 Weighted average remaining contractual life – years as of December 31, 2018 Stock options exercisable as of December 31, 2019 Stock options exercisable as of December 31, 2018 4.20 77,846 77,846 6.0 7.0 77,846 77,846 15.75 133,546 133,546 7.8 8.8 90,641 53,752 8.60 11,630 - 9.9 - 5,515 - 9.00 10,000 10,000 8.8 9.8 4,750 - 19.35 0 72,508 7.8 8.8 - 29,003 5.95 17,503 - 9.7 - - - 5.06 19,760 - 9.8 - - - 15.30 38,533 41,866 8.0 9.0 29,533 21,867 (*) 62,542 62,542 6.8 7.8 62,542 62,542 371,360 398,308 8.3 7.3 270,827 245,010 (*) Less than $0.01. Compensation expense recorded by the Company for its stock-based employee compensation awards in accordance with ASC 718-10 for the Years ended December The grant date fair values of stock options granted in the years ended December 31, 2019 and 2018 were estimated using the Black-Scholes valuation model with the following: Year ended December 31, 2019 Year ended December 31, 2018 Expected volatility 132.63%-144.4% 99.40% Risk-free interest 1.49%-2.62% 2.39% Dividend yield 0% 0% Expected life of up to (years) 5.282 5.24 Shares issued to service provider On May 24, 2018 the Company issued an aggregate of 6,738 nonrefundable shares (100,000 nonrefundable shares before the Reverse Split) of common stock to CardioSert as part of certain patent acquisition. The Company recorded expenses of approximately $74 with respect to the issuance of these shares included in research and development expenses. Warrants The remaining outstanding warrants and terms as of December Issuance date Outstanding as of December 31, 2018 Outstanding as of December 31, 2019 Exercise Price Exercisable as of December 31, 2019 Exercisable Through Series A (2013) (*) 183 183 $ 2,754.00 181 April 9, 2023 Series A (2015) (*) 683 683 $ 1,377.00 676 April 30, 2020 Series B (2016) (a)(*) 2,770 2,770 $ 40.50 2,741 March 14, 2022 Warrant to underwriters 1.2019 - 22,767 $ 8.125 22,767 July 14, 2022 Warrant to underwriters 1.2019 - 29,500 $ 12.50 29,500 July 15, 2022 Warrant to underwriters 1.2019 - 12,500 $ 12.50 12,500 January 15, 2020 Warrant to underwriters 12.2019 - 45,643 $ 13.125 - June 27, 2023 Warrant to underwriters 12.2019 - 47,619 $ 13.125 - June 30, 2023 Warrant to underwriters 12.2019 - 45,045 $ 13.875 - June 25, 2023 (*) Prior to January 1, 2019, warrants with non-standard anti-dilution provisions (referred to as down round protection) were classified as liabilities and re-measured each reporting period. On January 1, 2019, the Company adopted the provisions of ASU 2017-11, which indicates that a down round feature no longer precludes equity classification when assessing whether an investment is indexed to an entity’s own stock. The Company used a full retrospective approach to adoption and restated its financial statements as of the earliest period presented. The cumulative effect of adoption of ASU 2017-11 resulted in an adjustment to accumulated deficit as of January 1, 2018 of $20 with a corresponding adjustment to additional paid-in capital. In December 2019, 125,000 outstanding warrants at an exercise price per share of $10.00, were exercised on a “net exercise” or “cashless” basis into 61,677 shares of common stock, and 125,000 outstanding warrants at an exercise price per share of $10.00, were exercised on a “net exercise” or “cashless” basis into 50,143 shares of common stock. All of such warrants were issued in January 2019.

Basic and Diluted Net Loss Per

Basic and Diluted Net Loss Per Share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Basic and Diluted Net Loss Per Share	NOTE 10 - BASIC AND DILUTED NET LOSS PER SHARE The basic and diluted net loss per share and weighted average number of shares of common stock used in the calculation of basic and diluted net loss per share are as follows (in thousands, except share and per share data): Years ended December 31, 2019 2018 Net loss attributable to shareholders of the Company $ 7,247 $ 7,260 Net loss attributable to shareholders of preferred shares - (254 ) Net loss used in the calculation of basic net loss per share $ 7,247 $ 7,006 Net loss per share (*) $ (1.70 ) $ (2.41 ) Weighted average number of common shares (*) 4,267,209 2,904,253 (*) December 31, 2018 share data represents the number of shares adjusted to retroactively reflect the 1:15 Reverse Split effected on September 4, 2018. Refer to Note 1 for further information. As the inclusion of common stock equivalents in the calculation would be anti-dilutive for all periods presented, diluted net loss per share is the same as basic net loss per share.

Research and Development Expens

Research and Development Expenses, Net	12 Months Ended
	Dec. 31, 2019
Research and Development [Abstract]
Research and Development Expenses, Net	NOTE 11 - RESEARCH AND DEVELOPMENT EXPENSES, NET Years ended December 31, 2019 2018 Payroll and related expenses $ 1,404 $ 1,112 Share-based compensation 131 237 Materials 545 309 Patents 79 526 Office and maintenance expenses 61 53 Rent 178 132 Professional services 585 426 Depreciation 76 25 Other 17 39 Less: Grants received from IIA & EC (28 ) (344 ) $ 3,048 $ 2,515

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
	Dec. 31, 2019
General and Administrative Expense [Abstract]
General and Administrative Expenses	NOTE 12 - GENERAL AND ADMINISTRATIVE EXPENSES Years ended December 31, 2019 2018 Payroll and related expenses $ 850 $ 1,136 Share-based compensation 968 1,160 Professional services 1,224 1,133 Travel 251 231 Marketing expenses 0 23 Office and maintenance expenses 157 176 Depreciation 8 29 Public and investor relations 227 339 Insurance 266 225 Government fees 176 191 Other 65 86 $ 4,192 $ 4,729

Transactions and Balances with

Transactions and Balances with Related Parties	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Transactions and Balances With Related Parties	NOTE 13 - TRANSACTIONS AND BALANCES WITH RELATED PARTIES Years ended December 31, 2019 2018 Transactions: Payroll and related expenses $ 592 $ 931 Directors fees and insurance 467 400 $ 1,059 $ 1,331 Balances: Other accounts payable $ 228 $ 222 (*) See also note 15.B

Taxes on Income

Taxes on Income	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Taxes on Income	NOTE 14 - TAXES ON INCOME The Company is subject to income taxes under the Israeli and U.S. tax laws: Corporate tax rates The Company is subject to Israeli corporate tax rate of 23% for the years ended 2019 and 2018. The Company was subject to a blended U.S. tax rate (Federal as well as state corporate tax) of 21% for the years ended December 31, 2019 and 2018. For the year ended December 31, 2019, the Company generated net operating losses in Israel of approximately $3,947 which may be carried forward and offset against taxable income in the future for an indefinite period. For the year ended December 31, 2019, the Company generated net operating losses in the U.S. of approximately $3,275. Net operating losses in the United States are available through 2035. Utilization of U.S. net operating losses may be subject to substantial annual limitation due to the “change in ownership” provisions of the Internal Revenue Code of 1986 and similar state provisions. The annual limitation may result in the expiration of net operating losses before utilization. The Company is still in its development stage and has not yet generated revenues, therefore, it is more likely than not that sufficient taxable income will not be available for the tax losses to be utilized in the future. Therefore, a valuation allowance was recorded to reduce the deferred tax assets to its recoverable amounts. Years ended December 31, 2019 2018 Net operating loss carry-forward $ 503,065 $ 495,844 Total deferred tax assets 115,705 114,044 Valuation allowance -115,705 -114,044 Net deferred tax assets $ - $ - Reconciliation of Income Taxes: The following is a reconciliation of the taxes on income assuming that all income is taxed at the ordinary statutory corporate tax rate in Israel and the effective income tax rate: Years ended December 31, 2019 2018 Net loss as reported in the statements of operations $ 7,247 $ 7,260 Statutory tax rate 21 % 21 % Income Tax under statutory tax rate 1,522 1,525 Change in valuation allowance -1,522 -1,525 Actual income tax $ - $ -

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 15 - SUBSEQUENT EVENTS See Note 8 – “Commitments and Contingencies-Litigation” with respect to the status of the Company’s litigation matters subsequent to December 31, 2019. Compensation to Harel Gadot On February 25, 2020, the Company made the following changes to the compensation of Harel Gadot, the Company’s CEO, President and Chairman: ● Mr. Gadot’s annual base salary was increased from $360 to $450, retroactive to January 1, 2020. ● Mr. Gadot’s annual bonus pursuant to his Employment Agreement with the Company was increased from 40% of his annual salary to 60% of his annual salary, based on achieving certain milestones, commencing 2020. In addition, Mr. Gadot received a one-time special bonus equal to 60% of his newly-approved annual base salary. Mr. Gadot was also awarded non-qualified options to purchase 166,666 shares of Company common stock at an exercise price per share of $9.64, which vest in full on the one-year anniversary of the date of grant and expire on the ten-year anniversary.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	A. Basis of presentation: The financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”).
Financial Statement in U.S. Dollars	B. Financial statement in U.S. dollars: The functional currency of the Company is the U.S. dollar (“dollar”) since the dollar is the currency of the primary economic environment in which the Company has operated and expects to continue to operate in the foreseeable future. Transactions and balances denominated in dollars are presented at their original amounts. Transactions and balances denominated in foreign currencies have been re-measured to dollars in accordance with the provisions of ASC 830-10, “Foreign Currency Translation”. All transaction gains and losses from re-measurement of monetary balance sheet items denominated in non-dollar currencies are reflected in the statement of operations as financial income or expenses, as appropriate.
Cash and Cash Equivalents	C. Cash and cash equivalents: Cash and cash equivalents consist of cash and demand deposits in banks, and other short-term liquid investments (primarily interest-bearing time deposits) with original maturities of less than three months.
Restricted Cash	D. Restricted cash: Restricted cash as of December 31, 2019 included a $4,358 collateral account for the Company’s litigation and is classified in current assets.
Fair Value of Financial Instruments	E. Fair value of financial instruments: The carrying values of cash and cash equivalents, other receivable and other accounts payable and accrued liabilities approximate their fair value due to the short-term maturity of these instruments. The Company measures the fair value of certain of its financial instruments (such as the derivative warrant liabilities) on a recurring basis. The method of determining the fair value of derivative warrant liabilities is discussed in Note 7. A fair value hierarchy is used to rank the quality and reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value will be classified and disclosed in one of the following three categories: Level 1 Level 2 Level 3 Concentrations of credit risk Financial instruments which potentially subject the Company to credit risk consist primarily of cash and cash equivalents. The Company holds these investments in highly rated financial institutions. These amounts at times may exceed federally insured limits. The Company has not experienced any credit losses in such accounts and does not believe it is exposed to any significant credit risk on these funds. The Company has no off-balance sheet concentrations of credit risk, such as foreign currency exchange contracts, option contracts, or other hedging arrangements.
Fixed Assets	F. Fixed assets: Fixed assets are presented at costs less accumulated depreciation. Depreciation is calculated based on the straight-line method over the estimated useful lives of the assets, at the following annual rates: % Research equipment and software 25-33 Furniture and office equipment 7 Leasehold improvements 20
Liabilities Due to Termination of Employment Agreements	G. Liabilities due to termination of employment agreements: Under Israeli employment laws, employees of Microbot Israel are included under Article 14 of the Severance Compensation Act, 1963 (“Article 14”). According to Article 14, these employees are entitled to monthly deposits made by Microbot Israel on their behalf with insurance companies. Payments in accordance with Article 14 release Microbot Israel from any future severance payments (under the Israeli Severance Compensation Act, 1963) with respect of those employees. The aforementioned deposits are not recorded as an asset in the Company’s balance sheet,
Basic and Diluted Net Loss Per Share	H. Basic and diluted net loss per share: Basic net loss per share is computed by dividing net loss, as adjusted to include the weighted average number of shares of common stock outstanding during the year. Shares of common stock and preferred stock contingently issuable for little or no cash are included in basic net loss per share on an as issued basis. Diluted net loss per share is computed by dividing net loss, as adjusted to include preferred shares dividend participation rights of preferred shares outstanding during the year as well as of preferred shares that would have been outstanding if all potentially dilutive preferred shares had been issued, by the weighted average number of shares of common stock outstanding during the year, plus the number of shares of common stock that would have been outstanding if all potentially dilutive shares of common stock had been issued, using the treasury stock method, in accordance with ASC 260-10 “Earnings per Share”. All outstanding stock options and warrants have been excluded from the calculation of the diluted loss per share for the years ended December 31, 2019 and December 31, 2018, since all such securities have an anti-dilutive effect. The weighted average number of shares outstanding has been retroactively restated for the equivalent number of shares received by the accounting acquirer as a result of the reverse recapitalization as if these shares had been outstanding as of the beginning of the earliest period presented.
Research and Development Expenses, Net	I. Research and development expenses, net: Research and development expenses are charged to the statement of operations as incurred. Grants 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 applied as a deduction from the research and development expenses.
Share-Based Compensation	J. Share-based compensation: The Company applies ASC 718-10, “Share-Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including stock options under the Company’s stock plans based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of stock options using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods in the Company’s statement of operations. The Company accounted for stock-based compensation awards to non-employees in accordance with FASB ASC 505-50, “Equity-Based Payments to Non-Employees” (“FASB ASC 505-50”). Under FASB ASC 505-50, the Company determines the fair value of the warrants or stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, “Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting”, which simplifies the accounting for nonemployee share-based payment transactions by aligning the measurement and classification guidance, with certain exceptions, to that for share-based payment awards to employees. The amendments expand the scope of the accounting standard for share-based payment awards to include share-based payment awards granted to non-employees in exchange for goods or services used or consumed in an entity’s own operations and supersedes the guidance related to equity-based payments to non-employees. The Company elected to early adopt these amendments on June 1, 2018. The adoption of these amendments did not have a significant impact on our consolidated financial statements and related disclosures. The Company estimates the fair value of stock options granted as share-based payment awards using a Black-Scholes options pricing model. The option-pricing model requires a number of assumptions, of which the most significant are expected volatility and the expected option term (the time from the grant date until the options are exercised or expire). Expected volatility is estimated based on volatility of similar companies in the technology sector for equity awards granted prior to the Merger and on the Company’s trading share price for equity awards granted subsequent to the Merger. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The expected stock option term is calculated for stock options granted to employees and directors using the “simplified” method. Grants to non-employees are based on the contractual term. Changes in the determination of each of the inputs can affect the fair value of the stock options granted and the results of operations of the Company.
Reclassifications	K. Reclassification: Certain prior year amounts have been reclassified to conform to the current year presentation.
Income Taxes	L. Income Taxes: The Company provides for income taxes using the asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2019, and 2018, the Company had a full valuation allowance against deferred tax assets.
Short-Term Investments	M. Short-term Investments: The Company began investing excess cash in short-term investments during the first quarter of 2019. Marketable debt securities are considered to be available for sale and are carried at fair value. Unrealized gains and losses net of tax, if any, are reported as a separate component of shareholders’ equity. The cost of marketable debt securities classified as available for sale is adjusted for amortization of premiums and accretion of discounts to maturity. Such amortization and accretion are included in interest income. Realized gains and losses and declines in value judged to be other than temporary, if any, are also included in other income, net. Interest on securities classified as available for sale is included in interest income. The cost of securities sold is based on the specific identification method. Management evaluates whether available-for-sale securities are other-than-temporarily impaired (OTTI) on a quarterly basis. Debt securities with unrealized losses are considered OTTI if the Company intends to sell the security or if it is more likely than not that the Company will be required to sell such security prior to any anticipated recovery. If management determines that a security is OTTI under these circumstances, the impairment recognized in earnings is measured as the entire difference between the amortized cost and the then-current fair value. During the year 2019, no investment OTTI losses were realized.
Leases	Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (Topic 842). This ASU requires entities that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by leases with lease terms of more than 12 months. The Company adopted this ASU effective January 1, 2019 using the modified retrospective application, applying the new standard to leases in place as of the adoption date. Prior periods have not been adjusted. Arrangements that are determined to be leases at inception are recognized as long-term right-of-use assets (“ROU”) and lease liabilities in the condensed consolidated balance sheet at lease commencement. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future fixed lease payments over the lease term at commencement date. As most of the Company’s leases do not provide an implicit rate, the Company applies its incremental borrowing rate based on the economic environment at commencement date in determining the present value of future payments. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating leases or payments are recognized on a straight-line basis over the lease term. The new standard provided a number of optional practical expedients in transition. We elected the transition package of practical expedients available in the standard, which permits us not to reassess under the new standard our prior conclusions about lease identification, lease classification, and initial direct costs and the practical expedient to not account for lease and non-lease components separately. We did not elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter not being applicable to us.
Warrants	Warrants Prior to January 1, 2019, warrants with non-standard anti-dilution provisions (referred to as down round protection) were classified as liabilities and re-measured each reporting period. On January 1, 2019, the Company adopted the provisions of Accounting Standards Update (“ASU”) 2017-11, which includes Part I “Accounting for Certain Financial Instruments with Down Round Features” and Part II “Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-Controlling Interests with a Scope Exception”, which indicates that a down round feature no longer precludes equity classification when assessing whether an investment is indexed to an entity’s own stock. The Company used a full retrospective approach to adoption and restated its financial statements as of the earliest period presented. As a result of the adoption of ASU 2017-11, the Company’s warrants were reclassified from liabilities to shareholders’ equity. The cumulative effect of adoption of ASU 2017-11 resulted as follows: For the year ended December 31 2018 Derivative warrant liability $ (8 ) Additional paid-in capital 28 Accumulated deficit $ 20 Refer to Note 9 for further information regarding the outstanding warrants as of December 31, 2019.
Recently Issued Accounting Pronouncements	Recently issued accounting pronouncements From time to time, new accounting pronouncements are issued by FASB, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses – Measurement of Credit Losses on Financial Instruments”, which introduces a model based on expected losses to estimate credit losses for most financial assets and certain other instruments. In addition, for available-for-sale debt securities with unrealized losses, the losses will be recognized as allowances rather than reductions in the amortized cost of the securities. The ASU is effective for the Company in the first quarter of 2020, with early adoption permitted. The Company does not expect that this standard will have a material effect on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, “Changes to Disclosure Requirements for Fair Value Measurements”, which will improve the effectiveness of disclosure requirements for recurring and nonrecurring fair value measurements. The standard removes, modifies, and adds certain disclosure requirements, and is effective for the Company beginning on January 1, 2020. The Company does not expect that this standard will have a material effect on the Company’s consolidated financial statements. In December 2019, the FASB issued ASU 2019-12, “Simplifying the Accounting for Income Taxes” which eliminates the need for an organization to analyze whether the following apply in a given period: (1) exception to the incremental approach for intraperiod tax allocation; (2) exceptions to accounting for basis differences when there are ownership changes in foreign investments; and (3) exceptions in interim period income tax accounting for year-to-date losses that exceed anticipated losses. The ASU also is designed to improve financial statement preparers’ application of income tax-related guidance and simplify GAAP for (1) franchise taxes that are partially based on income, (2) transactions with a government that result in a step-up in the tax basis of goodwill, (3) separate financial statements of legal entities that are not subject to tax, and (4) enacted changes in tax laws in interim periods.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Estimated Useful Lives of Property and Equipment	Fixed assets are presented at costs less accumulated depreciation. Depreciation is calculated based on the straight-line method over the estimated useful lives of the assets, at the following annual rates: % Research equipment and software 25-33 Furniture and office equipment 7 Leasehold improvements 20
Schedule of Cumulative Effect of Adoption of ASU 2017-11	The cumulative effect of adoption of ASU 2017-11 resulted as follows: For the year ended December 31 2018 Derivative warrant liability $ (8 ) Additional paid-in capital 28 Accumulated deficit $ 20

Marketable Security (Tables)

Marketable Security (Tables)	12 Months Ended
	Dec. 31, 2019
Short-term Investments [Abstract]
Schedule of Marketable Debt Securities	The following table summarizes the Company’s marketable debt securities as of December 31, 2019: As of December 31, 2019 Cost Accrued Fair US Treasury Bond $ 2,496 $ 18 $ 2,503

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Current Assets	Years ended December 31, 2019 2018 (in thousands) Amounts due from government institutions $ 101 $ 65 Deferred costs related to issuance of common shares (see Note 16) - 412 Prepaid expenses and others 185 91 $ 286 $ 568

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Schedule of Supplemental Cash Flow Information Related to Operating Leases	Supplemental cash flow information related to operating leases was as follows: Year ended December 31, 2019 Cash payments for operating leases $ 354
Schedule of Maturities of Lease Liabilities	Undiscounted maturities of operating lease payments as of December 31, 2019 are summarized as follows (in thousands): Operating Leases 2020 $ 216 2021 234 2022 180 2023 174 2024 176 2025 154 Total future lease payments 1,134 Less imputed interest (231 ) Total lease liability balance $ 903
Schedule of Supplemental Information Related to Leases	Leases recorded on the balance sheet consist of the following (in thousands): Year ended December 31, 2019 Assets Operating lease right of use asset $ 962 Liabilities Operating lease - current 143 Operating lease - non-current 760 $ 903 Year ended December 31, 2019 Operating leases weighted average remaining lease term (in years) 3 Operating leases weighted average discount rate 9 %

Fixed Assets, Net (Tables)

Fixed Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Summary of Fixed Assets, Net	Years ended December 31, 2019 2018 (in thousands) Cost: Research equipment and software $ 52 $ 98 Leasehold improvement 161 83 Furniture and office equipment 160 210 $ 373 $ 391 Accumulated Depreciation: Research equipment and software 38 47 Leasehold improvement 4 12 Furniture and office equipment 103 73 145 132 Net book value $ 228 $ 259

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Summary of Accrued Liabilities	Years ended December 31, 2019 2018 (in thousands) Employee-related liabilities $ 187 $ 67 Amounts due to certain government institution - 220 Other current liabilities 608 468 $ 795 $ 755

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Summary of Stock Option Activity	A summary of the Company’s option activity related to options to employees and directors, and related information is as followed: For the Year ended December 31, 2019 Number of Weighted average Outstanding at beginning of period 398,308 $ 11.50 Granted 48,893 6.20 Cancelled (28,690 ) - Forfeited (47,151 ) - Outstanding at end of period 371,360 $ 9.19 Vested at end of period 270,827 $ 8.48 For the Year ended December 31, 2018 Number of Weighted average Outstanding at beginning of period 414,965 $ 11.70 Granted 10,000 9.00 Forfeited (2,487 ) - Cancelled (24,170 ) - Outstanding at end of period 398,308 $ 11.50 Vested at end of period 245,010 $ 8.45
Schedule of Stock Options Outstanding	The stock options outstanding as of December Exercise Stock options outstanding as of December 31, 2019 Stock options outstanding as of December 31, 2018 Weighted average remaining contractual life – years as of December 31, 2019 Weighted average remaining contractual life – years as of December 31, 2018 Stock options exercisable as of December 31, 2019 Stock options exercisable as of December 31, 2018 4.20 77,846 77,846 6.0 7.0 77,846 77,846 15.75 133,546 133,546 7.8 8.8 90,641 53,752 8.60 11,630 - 9.9 - 5,515 - 9.00 10,000 10,000 8.8 9.8 4,750 - 19.35 0 72,508 7.8 8.8 - 29,003 5.95 17,503 - 9.7 - - - 5.06 19,760 - 9.8 - - - 15.30 38,533 41,866 8.0 9.0 29,533 21,867 (*) 62,542 62,542 6.8 7.8 62,542 62,542 371,360 398,308 8.3 7.3 270,827 245,010 (*) Less than $0.01.
Schedule of Stock Options Valuation Assumptions	The grant date fair values of stock options granted in the years ended December 31, 2019 and 2018 were estimated using the Black-Scholes valuation model with the following: Year ended December 31, 2019 Year ended December 31, 2018 Expected volatility 132.63%-144.4% 99.40% Risk-free interest 1.49%-2.62% 2.39% Dividend yield 0% 0% Expected life of up to (years) 5.282 5.24
Schedule of Warrants Outstanding	The remaining outstanding warrants and terms as of December Issuance date Outstanding as of December 31, 2018 Outstanding as of December 31, 2019 Exercise Price Exercisable as of December 31, 2019 Exercisable Through Series A (2013) (*) 183 183 $ 2,754.00 181 April 9, 2023 Series A (2015) (*) 683 683 $ 1,377.00 676 April 30, 2020 Series B (2016) (a)(*) 2,770 2,770 $ 40.50 2,741 March 14, 2022 Warrant to underwriters 1.2019 - 22,767 $ 8.125 22,767 July 14, 2022 Warrant to underwriters 1.2019 - 29,500 $ 12.50 29,500 July 15, 2022 Warrant to underwriters 1.2019 - 12,500 $ 12.50 12,500 January 15, 2020 Warrant to underwriters 12.2019 - 45,643 $ 13.125 - June 27, 2023 Warrant to underwriters 12.2019 - 47,619 $ 13.125 - June 30, 2023 Warrant to underwriters 12.2019 - 45,045 $ 13.875 - June 25, 2023 (*) Prior to January 1, 2019, warrants with non-standard anti-dilution provisions (referred to as down round protection) were classified as liabilities and re-measured each reporting period. On January 1, 2019, the Company adopted the provisions of ASU 2017-11, which indicates that a down round feature no longer precludes equity classification when assessing whether an investment is indexed to an entity’s own stock. The Company used a full retrospective approach to adoption and restated its financial statements as of the earliest period presented. The cumulative effect of adoption of ASU 2017-11 resulted in an adjustment to accumulated deficit as of January 1, 2018 of $20 with a corresponding adjustment to additional paid-in capital.

Basic and Diluted Net Loss Pe_2

Basic and Diluted Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Loss Per Share	The basic and diluted net loss per share and weighted average number of shares of common stock used in the calculation of basic and diluted net loss per share are as follows (in thousands, except share and per share data): Years ended December 31, 2019 2018 Net loss attributable to shareholders of the Company $ 7,247 $ 7,260 Net loss attributable to shareholders of preferred shares - (254 ) Net loss used in the calculation of basic net loss per share $ 7,247 $ 7,006 Net loss per share (*) $ (1.70 ) $ (2.41 ) Weighted average number of common shares (*) 4,267,209 2,904,253 (*) December 31, 2018 share data represents the number of shares adjusted to retroactively reflect the 1:15 Reverse Split effected on September 4, 2018. Refer to Note 1 for further information.

Research and Development Expe_2

Research and Development Expenses, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Research and Development [Abstract]
Schedule of Research and Development Expenses	Years ended December 31, 2019 2018 Payroll and related expenses $ 1,404 $ 1,112 Share-based compensation 131 237 Materials 545 309 Patents 79 526 Office and maintenance expenses 61 53 Rent 178 132 Professional services 585 426 Depreciation 76 25 Other 17 39 Less: Grants received from IIA & EC (28 ) (344 ) $ 3,048 $ 2,515

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2019
General and Administrative Expense [Abstract]
Schedule of General and Administrative Expenses	Years ended December 31, 2019 2018 Payroll and related expenses $ 850 $ 1,136 Share-based compensation 968 1,160 Professional services 1,224 1,133 Travel 251 231 Marketing expenses 0 23 Office and maintenance expenses 157 176 Depreciation 8 29 Public and investor relations 227 339 Insurance 266 225 Government fees 176 191 Other 65 86 $ 4,192 $ 4,729

Transactions and Balances wit_2

Transactions and Balances with Related Parties (Tables)	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Schedule of Related Party Transaction and Balances	Years ended December 31, 2019 2018 Transactions: Payroll and related expenses $ 592 $ 931 Directors fees and insurance 467 400 $ 1,059 $ 1,331 Balances: Other accounts payable $ 228 $ 222 (*) See also note 15.B

Taxes on Income (Tables)

Taxes on Income (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets	Years ended December 31, 2019 2018 Net operating loss carry-forward $ 503,065 $ 495,844 Total deferred tax assets 115,705 114,044 Valuation allowance -115,705 -114,044 Net deferred tax assets $ - $ -
Schedule of Statutory Corporate Tax Rate and Effective Income Tax Rate	The following is a reconciliation of the taxes on income assuming that all income is taxed at the ordinary statutory corporate tax rate in Israel and the effective income tax rate: Years ended December 31, 2019 2018 Net loss as reported in the statements of operations $ 7,247 $ 7,260 Statutory tax rate 21 % 21 % Income Tax under statutory tax rate 1,522 1,525 Change in valuation allowance -1,522 -1,525 Actual income tax $ - $ -

General (Details Narrative)

General (Details Narrative) - USD ($) $ in Thousands	Sep. 04, 2018	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalent		$ 28,771	$ 5,238
Reverse stock split	one-for-15 reverse stock split
Reverse stock split, shares	15

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Restricted cash	$ 4,358	$ 25

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2019
Research Equipment and Software [Member] | Minimum [Member]
Property, plant and equipment, useful life	25 years
Research Equipment and Software [Member] | Maximum [Member]
Property, plant and equipment, useful life	33 years
Furniture and Office Equipment [Member]
Property, plant and equipment, useful life	7 years
Leasehold Improvements [Member]
Property, plant and equipment, useful life	20 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Cumulative Effect of Adoption of ASU 2017-11 (Details) - USD ($) $ in Thousands	Jan. 02, 2019	Dec. 31, 2018
Derivative Warrant Liability [Member] | Accounting Standards Update 2017-11 [Member]
Cumulative effect adjustment		$ (8)
Additional Paid-In Capital [Member]
Cumulative effect adjustment	$ 20
Additional Paid-In Capital [Member] | Accounting Standards Update 2017-11 [Member]
Cumulative effect adjustment		28
Accumulated Deficit [Member] | Accounting Standards Update 2017-11 [Member]
Cumulative effect adjustment		$ 20

Marketable Security - Schedule

Marketable Security - Schedule of Marketable Debt Securities (Details) - US Treasury Bond [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Cost	$ 2,496
Accrued interest	18
Fair value	$ 2,503

Other Current Assets - Schedule

Other Current Assets - Schedule of Other Current Assets - (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Amounts due from government institutions	$ 101	$ 65
Deferred costs related to issuance of common shares (see Note 16)		412
Prepaid expenses and others	185	91
Total Other current assets	$ 286	$ 568

Leases (Details Narrative)

Leases (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Short-term lease term	12 months
Operating right-of-use assets	$ 962
Lease liabilities for operating leases	$ 903

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information Related to Operating Leases (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Leases [Abstract]
Cash payments for operating leases	$ 354

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Lease Liabilities (Details) $ in Thousands	Dec. 31, 2019USD ($)
Leases [Abstract]
2020	$ 216
2021	234
2022	180
2023	174
2024	176
2025	154
Total future lease payments	1,134
Less imputed interest	(231)
Total lease liability balance	$ 903

Leases - Schedule of Suppleme_2

Leases - Schedule of Supplemental Information Related to Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease right of use asset	$ 962
Operating lease - current	143
Operating lease - non-current	760
Total Operating lease liability	$ 903
Operating leases weighted average remaining lease term (in years)	3 years
Operating leases weighted average discount rate	9.00%

Fixed Assets, Net - Summary of

Fixed Assets, Net - Summary of Fixed Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Cost	$ 373	$ 391
Accumulated Depreciation	145	132
Net book value	228	259
Research Equipment and Software [Member]
Cost	52	98
Accumulated Depreciation	38	47
Leasehold Improvements [Member]
Cost	161	83
Accumulated Depreciation	4	12
Furniture and Office Equipment [Member]
Cost	160	210
Accumulated Depreciation	$ 103	$ 73

Accrued Liabilities - Summary o

Accrued Liabilities - Summary of Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Employee-related liabilities	$ 187	$ 67
Amounts due to certain government institution		220
Other current liabilities	608	468
Total Accrued Liabilities	$ 795	$ 755

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) $ / shares in Units, ₪ in Thousands	Feb. 04, 2020USD ($)	Apr. 28, 2019USD ($)	May 24, 2018shares	Apr. 10, 2018USD ($)shares	Jan. 04, 2018USD ($)$ / shares	Jan. 04, 2018ILS (₪)	Sep. 30, 2018USD ($)	Jul. 31, 2018USD ($)	Apr. 30, 2018USD ($)	Jun. 30, 2012	Dec. 31, 2019USD ($)shares
Monthly consultation fee in USD | $ / shares					$ 11.50
Subsequent Event [Member] | Joseph Mona [Member]
Settlement amount	$ 151,000
Alliance Investment Management, Ltd. [Member]
Litigation settlement		$ 480,000
CardioSert Ltd [Member]
Initial payment				$ 250,000	$ 50,000
Number of common shares acquired | shares			6,738	6,738
Number of common shares acquired, value				$ 74,000
Buy back amount per patent | $ / shares					$ 1
CardioSert Ltd [Member] | Before Reverse Split [Member]
Number of common shares acquired | shares			100,000	100,000
Securities Purchase Agreement [Member]
Settlement amount											$ 3,700,000
Number of post-stock split shares returned | shares											83,333
Purchase price of plaintiffs											$ 6,750,000
Minimum [Member] | Alliance Investment Management, Ltd. [Member]
Beneficial ownership percentage		10.00%
Minimum [Member] | CardioSert Ltd [Member]
Investments					$ 2,000,000
Minimum [Member] | Technion Research and Development Foundation Limited [Member]
Royalties payable as percentage of future sales										1.50%
Maximum [Member] | Technion Research and Development Foundation Limited [Member]
Royalties payable as percentage of future sales										3.00%
Second Phase [Member] | Contract Research Agreements [Member]
Contract expected costs							$ 248,000		$ 130,000
Phase 2.1 [Member] | Contract Research Agreements [Member]
Contract expected costs								$ 213,000
NIS [Member]
Monthly consultation fee | ₪						₪ 40
Currency exchange rate, description					Exchange rate of NIS3.47 to the dollar	Exchange rate of NIS3.47 to the dollar
Israeli Innovation Authority [Member] | 2013 Through December 31, 2019 [Member]
Total grants obtained											$ 1,500,000
Israeli Innovation Authority [Member] | 2013 Through December 31, 2019 [Member] | Minimum [Member]
Royalties payable as percentage of future sales											3.00%
Israeli Innovation Authority [Member] | 2013 Through December 31, 2019 [Member] | Maximum [Member]
Royalties payable as percentage of future sales											3.50%

Share Capital (Details Narrativ

Share Capital (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands		Dec. 30, 2019	Dec. 27, 2019	Dec. 25, 2019	Oct. 23, 2019	Aug. 12, 2019	Jan. 23, 2019	Jan. 21, 2019	Jan. 15, 2019	Jan. 14, 2019	Aug. 13, 2018	May 24, 2018	Apr. 10, 2018	Dec. 28, 2017	Dec. 06, 2017	Sep. 14, 2017	Jun. 05, 2017	Jan. 05, 2017	Dec. 27, 2016	May 02, 2016	Dec. 31, 2019	Feb. 28, 2018	Nov. 30, 2017	Sep. 30, 2014	Dec. 31, 2019	Dec. 31, 2018	Sep. 10, 2019
Authorized capital stock																					61,000,000				61,000,000		221,000,000
Common stock, shares authorized																					60,000,000				60,000,000	200,000,000	220,000,000
Common stock, shares issued																					7,185,628				7,185,628	3,012,343
Common stock, shares outstanding																					7,185,628				7,185,628	3,012,343
Proceeds from issuance of shares																									$ 36,770
Number of stock options granted																									48,893	10,000
Weighted-average exercise price per share, granted																									$ 6.20	$ 9
Ordinary shares, par value																					$ 0.01				$ 0.01	$ 0.01
Stock-based employee compensation																									$ 1,099	$ 1,399
Aggregate intrinsic value of outstanding options																					$ 1,305				1,305	108
Aggregate intrinsic value of exercisable options																					1,115				1,115	108
Share Incentive Plan [Member]
Unrecognized compensation costs, net of expected forfeitures																					$ 1,157				$ 1,157
Unrecognized compensation weighted average period																									1 year 4 months 24 days
General and Administrative Expense [Member]
Stock-based employee compensation																									$ 5	0
CardioSert Ltd [Member]
Number of common shares acquired												6,738	6,738
CardioSert Ltd [Member] | Research and Development Expense [Member]
Acquisition price of assets												$ 74
Purchaser [Member]
Number of common stock shares sold during the period																		47,163
Common stock price per share																		$ 74
Proceeds from issuance of shares																		$ 3,500
Placement agent fee and expenses																		$ 210
Investors [Member]
Number of common stock shares sold during the period																	252,652
Common stock price per share																	$ 40.50
Proceeds from issuance of shares																	$ 10,125
Placement agent fee and expenses																	$ 922
Investors [Member] | Securities Purchase Agreement [Member]
Number of common stock shares sold during the period		900,901	952,383	912,858			250,000		590,000	330,000
Common stock price per share		$ 11.10	$ 10.50	$ 10.50			$ 9.875		$ 10	$ 6.50
Placement agent fee and expenses		$ 1,010	$ 1,010	$ 1,090			$ 370		$ 720
Warrant to purchase for common stock							250,000
Warrant price per share							$ .125
Warrants value							$ 2,019
Proceeds from issuance and sale of stock		$ 10,000	$ 10,000	$ 9,585			$ 2,500		$ 5,900
Warrants term							1 year
Underwriter [Member] | Securities Purchase Agreement [Member]
Warrant to purchase for common stock		45,045	47,619	45,643			12,500		29,500	22,767
Warrant price per share		$ 13.875	$ 13.125	$ 13.125			$ 12.50		$ 12.50	$ 8.125
Warrants term		3 years 6 months	3 years 6 months	3 years 6 months			1 year		3 years 6 months	3 years 6 months
Proceeds from issuance of warrants		$ 343	$ 366	$ 371			$ 99		$ 221	$ 178
Board of Directors [Member]
Number of stock options granted								11,630							12,698
Weighted-average exercise price per share, granted								$ 8.60							$ 15.75
Stock option vested term								3 years							3 years
Board of Directors [Member] | General and Administrative Expense [Member]
Stock-based employee compensation																									54	67
Board of Directors [Member] | NIS [Member]
Ordinary shares, par value																				$ 0.001
Board of Directors [Member] | Microbot Israel [Member]
Number of stock options granted																				33,333				26,906
Number of stock option granted as adjusted to reflect merger																				96,482				77,846
Weighted-average exercise price per share, granted																				$ 20.25				$ 12
Stock option merger retroactively adjusted exercise price per share																				$ 7.05				$ 4.20
Harel Gadot [Member]
Number of stock options granted																120,848
Weighted-average exercise price per share, granted																$ 15.75
Harel Gadot [Member] | General and Administrative Expense [Member]
Stock-based employee compensation																									482	581
Harel Gadot [Member] | Minimum [Member]
Stock option vested term																3 years
Harel Gadot [Member] | Maximum [Member]
Stock option vested term																5 years
Hezi Himelfarb [Member]
Number of stock options granted																72,508
Weighted-average exercise price per share, granted																$ 19.35
Stock option vested term																3 years
Hezi Himelfarb [Member] | Research and Development Expense [Member]
Stock-based employee compensation																									322	431
Employees [Member]
Number of stock options granted						17,503								66,036
Weighted-average exercise price per share, granted						$ 5.95								$ 15.3
Stock option vested term						3 years								3 years
Number of option exercised																						2,487
Employees [Member] | General and Administrative Expense [Member]
Stock-based employee compensation																									13	0
Employees [Member] | Research and Development Expense [Member]
Stock-based employee compensation																									149	307
Employees and Consultant [Member]
Number of option exercised																							31,453
Employees and Consultant [Member] | NIS [Member]
Ordinary shares, par value																							$ 0.001
Non-Executive Officer [Member]
Number of stock options granted											10,000
Weighted-average exercise price per share, granted											$ 9
Stock option vested term											3 years
Non-Executive Officer [Member] | Research and Development Expense [Member]
Stock-based employee compensation																									31	11
Board of Directors [Member]
Number of stock options granted					19,760
Weighted-average exercise price per share, granted					$ 5.06
Stock option vested term					3 years
Board of Directors [Member] | General and Administrative Expense [Member]
Stock-based employee compensation																									$ 43	$ 0
Series A Convertible Preferred Stock [Member]
Designated preferred stock																			9,736
Common Stock [Member]
Rights to acquire shares of common stock																			655,962
Number of option exercised	[1]																									2,487
Shares of common stock	[1]																								4,061,465
Common Stock [Member] | Board of Directors [Member]
Number of stock options granted								11,630
Common Stock [Member] | Directors [Member]
Number of stock options granted															12,698
Common Stock [Member] | Employees [Member]
Number of stock options granted						17,503								66,036
Common Stock [Member] | Board of Directors [Member]
Number of stock options granted					19,760
Before Reverse Split [Member] | CardioSert Ltd [Member]
Number of common shares acquired												100,000	100,000
Before Reverse Split [Member] | Purchaser [Member]
Number of common stock shares sold during the period																		700,000
Common stock price per share																		$ 5
Before Reverse Split [Member] | Investors [Member]
Number of common stock shares sold during the period																	3,750,000
Common stock price per share																	$ 2.70
Before Reverse Split [Member] | Board of Directors [Member]
Number of stock options granted															190,475
Weighted-average exercise price per share, granted															$ 1.05
Before Reverse Split [Member] | Board of Directors [Member] | Microbot Israel [Member]
Number of stock options granted																				500,000				403,592
Weighted-average exercise price per share, granted																				$ 1.35				$ 0.80
Before Reverse Split [Member] | Harel Gadot [Member]
Number of stock options granted																1,812,712
Weighted-average exercise price per share, granted																$ 1.05
Before Reverse Split [Member] | Hezi Himelfarb [Member]
Number of stock options granted																1,087,627
Weighted-average exercise price per share, granted																$ 1.29
Before Reverse Split [Member] | Employees [Member]
Number of stock options granted														990,543
Weighted-average exercise price per share, granted														$ 1.02
Number of option exercised																						37,300
Before Reverse Split [Member] | Employees and Consultant [Member]
Number of option exercised																							471,794
Before Reverse Split [Member] | Non-Executive Officer [Member]
Number of stock options granted											150,000
Weighted-average exercise price per share, granted											$ 0.6
Before Reverse Split [Member] | Common Stock [Member]
Rights to acquire shares of common stock																			9,735,925
Pre-Funded Warrant [Member] | Investors [Member] | Securities Purchase Agreement [Member]
Placement agent fee and expenses										$ 688
Warrant to purchase for common stock										125,323
Warrant price per share										$ 6.49
Proceeds from issuance and sale of stock										$ 3,000
Warrant One [Member]
Warrant price per share																					$ 10				$ 10
Warrant outstanding																					125,000				125,000
Shares of common stock																					61,677
Warrant Two [Member]
Warrant price per share																					$ 10				$ 10
Warrant outstanding																					125,000				125,000
Shares of common stock																					50,143
[1]	Share data as of December 31, 2017 represent the number of shares adjusted to retroactively reflect the 1:15 reverse stock split effected on September 4, 2018. Refer to Note 1 for further information.

Share Capital - Summary of Stoc

Share Capital - Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Equity [Abstract]
Number of stock options outstanding, Outstanding at beginning of period	398,308	414,965
Number of stock options outstanding, Granted	48,893	10,000
Number of stock options outstanding, Cancelled	(28,690)	(24,170)
Number of stock options outstanding, Forfeited	(47,151)	(2,487)
Number of stock options outstanding, Outstanding at end of period	371,360	398,308
Number of stock options outstanding, Vested at end of period	270,827	245,010
Weighted average exercise price, Outstanding at beginning of period	$ 11.50	$ 11.70
Weighted average exercise price, Granted	6.20	9
Weighted average exercise price, Forfeited
Weighted average exercise price, Cancelled
Weighted average exercise price, Outstanding at end of period	9.19	11.50
Weighted average exercise price, Vested at end of period	$ 8.48	$ 8.45

Share Capital - Schedule of Sto

Share Capital - Schedule of Stock Options Outstanding (Details) - $ / shares		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
Stock options outstanding		371,360	398,308
Weighted average remaining contractual life		8 years 3 months 19 days	7 years 3 months 19 days
Stock options exercisable		270,827	245,010
Exercise Price One [Member]
Exercise price		$ 4.20	$ 4.20
Stock options outstanding		77,846	77,846
Weighted average remaining contractual life		6 years	7 years
Stock options exercisable		77,846	77,846
Exercise Price Two [Member]
Exercise price		$ 15.75	$ 15.75
Stock options outstanding		133,546	133,546
Weighted average remaining contractual life		7 years 9 months 18 days	8 years 9 months 18 days
Stock options exercisable		90,641	53,752
Exercise Price Three [Member]
Exercise price		$ 8.60	$ 8.60
Stock options outstanding		11,630
Weighted average remaining contractual life		9 years 10 months 25 days	0 years
Stock options exercisable		5,515
Exercise Price Four [Member]
Exercise price		$ 9	$ 9
Stock options outstanding		10,000	10,000
Weighted average remaining contractual life		8 years 9 months 18 days	9 years 9 months 18 days
Stock options exercisable		4,750
Exercise Price Five [Member]
Exercise price		$ 19.35	$ 19.35
Stock options outstanding		0	72,508
Weighted average remaining contractual life		7 years 9 months 18 days	8 years 9 months 18 days
Stock options exercisable			29,003
Exercise Price Six [Member]
Exercise price		$ 5.95	$ 5.95
Stock options outstanding		17,503
Weighted average remaining contractual life		9 years 8 months 12 days	0 years
Stock options exercisable
Exercise Price Seven [Member]
Exercise price		$ 5.06	$ 5.06
Stock options outstanding		19,760
Weighted average remaining contractual life		9 years 9 months 18 days	0 years
Stock options exercisable
Exercise Price Eight [Member]
Exercise price		$ 15.30	$ 15.30
Stock options outstanding		38,533	41,866
Weighted average remaining contractual life		8 years	9 years
Stock options exercisable		29,533	21,867
Exercise Price Nine [Member]
Exercise price	[1]
Stock options outstanding		62,542	62,542
Weighted average remaining contractual life		6 years 9 months 18 days	7 years 9 months 18 days
Stock options exercisable		62,542	62,542
[1]	Less than $0.01.

Share Capital - Schedule of S_2

Share Capital - Schedule of Stock Options Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Equity [Abstract]
Expected volatility, minimum	132.63%
Expected volatility, maximum	144.40%
Expected volatility		99.40%
Risk-free interest, minimum	1.49%
Risk-free interest, maximum	2.62%
Risk-free interest		2.39%
Dividend yield	0.00%	0.00%
Expected life of up to (years)	5 years 33 months 25 days	5 years 2 months 27 days

Share Capital - Schedule of War

Share Capital - Schedule of Warrants Outstanding (Details) - $ / shares		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
Series A (2013) [Member]
Number of outstanding warrants	[1]	183	183
Exercise price	[1]	$ 2,754	$ 2,754
Number of exercisable warrants	[1]	181
Exercisable Through	[1]	April 9, 2023	April 9, 2023
Series A (2015) [Member]
Number of outstanding warrants	[1]	683	683
Exercise price	[1]	$ 1,377	$ 1,377
Number of exercisable warrants	[1]	676
Exercisable Through	[1]	April 30, 2020	April 30, 2020
Series B (2016) [Member]
Number of outstanding warrants	[1]	2,770	2,770
Exercise price	[1]	$ 40.50	$ 40.50
Number of exercisable warrants	[1]	2,741
Exercisable Through	[1]	March 14, 2022	March 14, 2022
Warrant to Underwriters 1.2019 [Member]
Number of outstanding warrants		22,767
Exercise price		$ 8.125	$ 8.125
Number of exercisable warrants		22,767
Exercisable Through		July 14, 2022	July 14, 2022
Warrant to Underwriters 1.2019 One [Member]
Number of outstanding warrants		29,500
Exercise price		$ 12.50	$ 12.50
Number of exercisable warrants		29,500
Exercisable Through		July 15, 2022	July 15, 2022
Warrant to Underwriters 1.2019 Two [Member]
Number of outstanding warrants		12,500
Exercise price		$ 12.50	$ 12.50
Number of exercisable warrants		12,500
Exercisable Through		January 15, 2020	January 15, 2020
Warrant to Underwriters 12.2019 [Member]
Number of outstanding warrants		45,643
Exercise price		$ 13.125	$ 13.125
Number of exercisable warrants
Exercisable Through		June 27, 2023	June 27, 2023
Warrant to Underwriters 12.2019 One [Member]
Number of outstanding warrants		47,619
Exercise price		$ 13.125	$ 13.125
Number of exercisable warrants
Exercisable Through		June 30, 2023	June 30, 2023
Warrant to Underwriters 12.2019 Two [Member]
Number of outstanding warrants		45,045
Exercise price		$ 13.875	$ 13.875
Number of exercisable warrants
Exercisable Through		June 25, 2023	June 25, 2023
[1]	Prior to January 1, 2019, warrants with non-standard anti-dilution provisions (referred to as down round protection) were classified as liabilities and re-measured each reporting period. On January 1, 2019, the Company adopted the provisions of ASU 2017-11, which indicates that a down round feature no longer precludes equity classification when assessing whether an investment is indexed to an entity's own stock. The Company used a full retrospective approach to adoption and restated its financial statements as of the earliest period presented. The cumulative effect of adoption of ASU 2017-11 resulted in an adjustment to accumulated deficit as of January 1, 2018 of $20 with a corresponding adjustment to additional paid-in capital.

Share Capital - Schedule of W_2

Share Capital - Schedule of Warrants Outstanding (Details) (Parenthetical) $ in Thousands	Jan. 02, 2019USD ($)
Additional Paid-In Capital [Member]
Cumulative effect adjustment	$ 20

Basic and Diluted Net Loss Pe_3

Basic and Diluted Net Loss Per Share - Schedule of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Net loss attributable to shareholders of the Company	$ 7,247	$ 7,260
Net loss attributable to shareholders of preferred shares		254
Net loss used in the calculation of basic net loss per share	$ 7,247	$ 7,006
Net loss per share	$ (1.70)	$ (2.41)
Weighted average number of common shares	4,267,209	2,904,253

Basic and Diluted Net Loss Pe_4

Basic and Diluted Net Loss Per Share - Schedule of Basic and Diluted Net Loss Per Share (Details) (Parenthetical)	Sep. 04, 2018
Earnings Per Share [Abstract]
Reverse stock split	one-for-15 reverse stock split

Research and Development Expe_3

Research and Development Expenses, Net - Schedule of Research and Development Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based compensation	$ 1,099	$ 1,399
Research and development expense	3,048	2,515
Research and Development Expense [Member]
Payroll and related expenses	1,404	1,112
Share-based compensation	131	237
Materials	545	309
Patents	79	526
Office and maintenance expenses	61	53
Rent R&D	178	132
Professional services	585	426
Depreciation	76	25
Other	17	39
Less: Grants received from IIA & EC	(28)	(344)
Research and development expense	$ 3,048	$ 2,515

General and Administrative Ex_3

General and Administrative Expenses - Schedule of General and Administrative Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based compensation	$ 1,099	$ 1,399
General and administrative expenses	4,192	4,729
General and Administrative Expense [Member]
Payroll and related expenses	850	1,136
Share-based compensation	968	1,160
Professional services	1,224	1,133
Travel	251	231
Marketing expenses	0	23
Office and maintenance expenses	157	176
Depreciation	8	29
Public and investor relations	227	339
Insurance	266	225
Government fees	176	191
Other	65	86
General and administrative expenses	$ 4,192	$ 4,729

Transactions and Balances wit_3

Transactions and Balances with Related Parties - Schedule of Related Party Transaction and Balances (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Other accounts payable	$ 228	$ 222
Interested and Related Parties [Member]
Payroll and related expenses	592	931
Directors fees and insurance	467	400
Total	$ 1,059	$ 1,331

Taxes on Income (Details Narrat

Taxes on Income (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Corporate income tax rate	21.00%	21.00%
Israel Tax Authority [Member]
Corporate income tax rate	23.00%	23.00%
Net operating losses carried forward	$ 3,947
US Tax Authority [Member]
Net operating losses carried forward	$ 3,275
Operating loss carryforwards, expiration	2035

Taxes on Income - Schedule of D

Taxes on Income - Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carry-forward	$ 503,065	$ 495,844
Total deferred tax assets	115,705	114,044
Valuation allowance	(115,705)	(114,044)
Net deferred tax assets

Taxes on Income - Schedule of S

Taxes on Income - Schedule of Statutory Corporate Tax Rate and Effective Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net loss as reported in the statements of operations	$ 7,247	$ 7,260
Statutory tax rate	21.00%	21.00%
Income Tax under statutory tax rate	$ 1,522	$ 1,525
Change in valuation allowance	(1,522)	(1,525)
Actual income tax

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - Harel Gadot [Member] - $ / shares	Feb. 25, 2020	Feb. 24, 2020
Bonus percentage	60.00%	40.00%
One-time special bonus percentage	60.00%
Non qualified option to purchase common stock	166,666
Exercise price per share	$ 9.64
Stock non option vesting description	Vest in full on the one-year anniversary of the date of grant and expire on the ten-year anniversary.