Microbot Medical (MBOT) 10-K 31 Mar 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 29, 2021	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	Microbot Medical Inc.
Entity Central Index Key	0000883975
Document Type	10-K
Document Period End Date	Dec. 31, 2020
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
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 46,050,375
Entity Common Stock, Shares Outstanding		7,108,133
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 19,650	$ 28,771
Marketable securities	4,998	2,521
Restricted cash	84	4,358
Prepaid expenses other assets	521	286
Total current assets	25,253	35,936
Property and equipment, net	251	228
Operating right-of-use assets	775	962
Total assets	26,279	37,126
Current liabilities:
Accounts payable	275	284
Provision for extinguishment dispute		3,604
Lease liabilities	187	143
Accrued liabilities	883	795
Total current liabilities	1,345	4,826
Non current liabilities:
Long-term lease liabilities	626	760
Total liabilities	1,971	5,586
Shareholders' equity:
Common stock; $0.01 par value; 60,000,000 shares authorized as of December 31, 2020 and December 31, 2019 7,108,133 and 7,185,628 shares issued and outstanding as of December 31, 2020 and December 31, 2019, respectively	72	72
Additional paid-in capital	68,516	69,954
Treasury shares		(3,375)
Accumulated deficit	(44,280)	(35,111)
Total shareholders' equity	24,308	31,540
Total liabilities and shareholders' equity	$ 26,279	$ 37,126

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	60,000,000	60,000,000
Common stock, shares issued	7,108,133	7,185,628
Common stock, shares outstanding	7,108,133	7,185,628

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Research and development, net	$ 3,396	$ 3,048
General and administrative	5,693	4,192
Operating loss	(9,089)	(7,240)
Financing expenses, net	(80)	(103)
Capital gains		96
Net loss	$ (9,169)	$ (7,247)
Basic and diluted net loss per share	$ (1.29)	$ (1.70)
Basic and diluted weighted average common shares outstanding	7,117,747	4,267,209

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net loss		$ (9,169)	$ (7,247)
Net unrealized loss on marketable securities	[1]
Comprehensive loss		$ (9,169)	$ (7,247)
[1]	Represents amount less than 1 thousand.

Consolidated Statements of Shar

Consolidated Statements of Shareholder's Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Treasury Shares [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2018	$ 31	$ 32,538	$ (3,375)	$ (27,864)	$ 1,330
Balance, shares at Dec. 31, 2018	3,012,343
Issuance of common stock and warrants net of issuance costs	$ 40	36,317			36,357
Issuance of common stock and warrants net of issuance costs, shares	4,061,465
Share-based compensation		1,099			1,099
Cashless exercise of warrants	$ 1				$ 1
Cashless exercise of warrants, shares	111,820
Exercise of options, shares
Net loss				$ (7,247)	$ (7,247)
Balance at Dec. 31, 2019	$ 72	69,954	(3,375)	(35,111)	31,540
Balance, shares at Dec. 31, 2019	7,185,628
Share-based compensation		1,937			1,937
Exercise of options	$ 1	$ (1)
Exercise of options, shares	5,838
Cancellation of treasury shares	$ (1)	$ (3,374)	$ 3,375
Cancellation of treasury shares, shares	(83,333)
Net loss				$ (9,169)	$ (9,169)
Balance at Dec. 31, 2020	$ 72	$ 68,516		$ (44,280)	$ 24,308
Balance, shares at Dec. 31, 2020	7,108,133

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating activities:
Net loss	$ (9,169)	$ (7,247)
Adjustments to reconcile net loss to net cash flows from operating activities:
Depreciation and amortization	68	84
Capital gains from sales of property and equipment		(96)
Unrealized gain from convertible loan	(61)
Non cash and accrued interest	(9)	(25)
Share-based compensation expense	1,937	1,099
Changes in assets and liabilities:
Prepaid expenses and other assets	222	(126)
Other payables and accrued liabilities	(240)	(140)
Net cash flows used in operating activities	(7,252)	(6,451)
Investing activities:
Purchase of property and equipment	(91)	(216)
Investment in a convertible loan	(200)
Sales of property and equipment		259
Proceeds from sales of marketable securities	2,521
Purchase of marketable securities	(4,998)	(2,496)
Net cash flows used in investing activities	(2,768)	(2,453)
Financing activities:
Issuance of common stock and warrants, net of issuance costs		36,770
Repayment of shareholders investment	(3,375)
Net cash flows (used in) provided by financing activities	(3,375)	36,770
(Decrease) increase in cash, cash equivalents and restricted cash	(13,395)	27,866
Cash, cash equivalents and restricted cash at beginning of period	33,129	5,263
Cash, cash equivalents and restricted cash at ending of period	19,734	33,129
Non-cash activities:
Right-of-use assets obtained in exchange for new operating lease obligations		966
Supplemental disclosure of cash flow information:
Interest paid from litigation	236
Cash received from interest	32	97
Financing fees included in other receivable		$ 412

General

General	12 Months Ended
	Dec. 31, 2020
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. The Company 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”), pursuant to which, among other things, Microbot Israel became a wholly-owned subsidiary of the Company. 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, where applicable, 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, 2020, the Company had unrestricted cash and cash equivalent balance of approximately $19,650, 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. 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. An epidemic of the coronavirus disease (“COVID-19”) is ongoing throughout the world. As the outbreak is still evolving, much of its impact remains unknown. As of this filing, it is impossible to predict the effect and potential spread of the coronavirus disease globally. The coronavirus disease may cause significant delays and disruptions to our pre-clinical studies. Additionally, travel restrictions have been implemented with respect to certain countries in an effort to contain the coronavirus disease, and several countries have expanded screenings of travelers. As travel restrictions are increasingly implemented and extended to other countries, the Company and its contract research organizations may be unable to visit its clinical trial sites and monitor the data from its clinical trials on timely basis. The Company’s employees may also face travel restrictions, which would impact its business. Furthermore, some of the Company’s manufacturers and suppliers are in Europe and may be impacted by port closures and other restrictions resulting from the coronavirus outbreak, which may disrupt the Company’s supply chain or limit its ability to obtain sufficient materials for our products. The ultimate impact of the COVID-19 outbreak or similar health epidemics are highly uncertain and subject to changes, and the Company cannot presently predict the scope and severity of any potential business shutdowns or disruptions. However, if the Company or any of the third parties with whom the Company’s engages, including the suppliers, animal trial sites, contract research organizations, regulators, including the FDA health care providers and other third parties with whom the Company conducts business, were to experience shutdowns or other business disruptions, the Company’s ability to conduct our business and operations could be materially and negatively impacted, which could prevent or delay the Company from obtaining approval for its devices. 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
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. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Inter-company balances and transactions have been eliminated in consolidation. D. 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. E. Restricted cash: Restricted cash as of December 31, 2020 included an $84 collateral account for the Company’s lease agreements and credit line from its commercial bank. F. Fair value of financial instruments: The carrying values of cash and cash equivalents, other assets and 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 marketable securities) on a recurring basis. Marketable securities are discussed in Note 3. 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 G. 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. H. 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 Over the lease period I. 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 consolidated balance sheets. J. 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. Diluted net loss per share is computed by dividing net loss, as adjusted, 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, 2020 and December 31, 2019, since all such securities have an anti-dilutive effect. K. Research and development expenses, net: Research and development expenses are charged to the consolidated statements 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. L. 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, which is recognized based on a straight line method. The Company accounts for shares and warrant grants issued to non-employees using the guidance of ASU No. 2018-07 “Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” which expand the scope of Topic 718, Compensation - Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to nonemployees for goods or services. 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. M. Reclassification: Certain prior year amounts have been reclassified to conform to the current year presentation. N. 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, 2020, and 2019, the Company had a full valuation allowance against deferred tax assets. O. Marketable securities: Marketable securities are classified as 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 finance 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 earned 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 years 2020 and 2019, no investment OTTI losses were realized. P. Leases: In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (“ASU 2016-02”). ASU 2016-02 requires entities that leased assets be recognized on the balance sheet as 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 consolidated balance sheets as of the lease commencement date. 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 the lease 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 the lease 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. ASU 2016-02 provided a number of optional practical expedients upon implementation. The Company elected the transition package of practical expedients available in the standard, which permitted the Company to not reassess under the new standard the Company’s 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. Q. Contingencies: Management records and discloses legal contingencies in accordance with ASC Topic 450 Contingencies R. Recently issued accounting pronouncements: From time to time, new accounting pronouncements are issued by the 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 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 adoption of ASU 2018-13 on January 1, 2020 did not have a material impact on the Company’s consolidated financial statements. S. Recently issued accounting pronouncements not yet adopted: In June 2016, the 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 smaller reporting companies for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022 (January 1, 2023 for the Company) with early adoption permitted. The Company is currently evaluating the impact this guidance may have on its consolidated financial statements and related disclosures 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. The standard is effective for the Company on January 1, 2021 with early adoption permitted. The Company is currently evaluating the impact this guidance may have on its consolidated financial statements and related disclosures

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2020
Short-term Investments [Abstract]
Fair Value Measurements	NOTE 3 – FAIR VALUE MEASUREMENTS The following table summarizes the Company’s financial assets subject to fair value measurement and the level of inputs used in such measurements as of December 31, 2020 and 2019: As of December 31, 2020 Total Level 1 Level 2 Level 3 Assets: Cash equivalents: Money market funds $ 8,585 $ 8,585 $ - $ - Total cash equivalents 8,585 8,585 - - Marketable securities: Other money market funds 2,000 2,000 - - US Treasury Bond 2,998 2,998 - - Total marketable securities: 4,998 4,998 - - Other assets: Convertible loan investment (see Note 4) 270 - - 270 270 - - 270 Total assets $ 13,853 $ 13,583 $ - $ 270 As of December 31, 2019 Total Level 1 Level 2 Level 3 Assets: Cash equivalents: Money market funds $ 1,052 $ 1,052 $ - $ - Total cash equivalents 1,052 1,052 - - Marketable securities: US Treasury Bond 2,521 2,521 - - Total marketable securities: 2,521 2,521 - - Total assets 3,573 3,573 - - The contractual maturity of the marketable securities noted above are one year.

Other Current Assets

Other Current Assets	12 Months Ended
	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	NOTE 4 - OTHER CURRENT ASSETS As of December 31, 2020 2019 Amounts due from government institutions $ 70 $ 101 Convertible loan investment (1) 270 - Prepaid expenses and others 181 185 $ 521 $ 286 (1) During 2020, the Company granted a convertible loan in the amount of $200 bearing annual interest of 5%. The loan and accumulated interest will be converted under certain terms and conditions as detailed in the agreement. Also, the Company has the right to receive back the loan and accumulated interest in cash as detailed in the agreement. In March 2021, the Company converted this loan and received total consideration of $270.

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Leases	NOTE 5 - LEASES We have lease agreements with lease and non-lease components, which we account for as a single lease component. Variable lease payments based on an index or rate are initially measured using the index or rate in effect at the 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. Supplemental cash flow information related to operating leases was as follows: For the Years Ended December 31, 2020 2019 Cash payments for operating leases $ 229 $ 354 Undiscounted maturities of operating lease payments as December 31, 2020 and December 31,2019 are summarized as follows: As of December 31, 2020 2019 2020 $ - $ 216 2021 248 234 2022 193 180 2023 187 174 2024 188 176 2025 166 154 Total future lease payments 982 1,134 Less imputed interest (169 ) (231 ) Total lease liability balance $ 813 $ 903 Leases recorded on the consolidated balance sheets consist of the following: As of December 31, 2020 2019 Assets Operating lease right-of -use asset $ 775 $ 962 Liabilities Operating lease - current $ 187 $ 143 Operating lease - non-current 626 760 $ 813 $ 903 As of December 31, 2020 2019 Operating leases weighted average remaining lease term (in years) 4 2.5 Operating leases weighted average discount rate 9 % 9 %

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	NOTE 6 - PROPERTY AND EQUIPMENT, NET As of December 31, 2020 2019 Cost: Research equipment and software $ 63 $ 52 Leasehold improvements 211 161 Furniture and office equipment 190 160 464 373 Accumulated Depreciation: Research equipment and software 54 38 Leasehold improvements 47 4 Furniture and office equipment 112 103 213 145 $ 251 $ 228

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued Liabilities	NOTE 7 - ACCRUED LIABILITIES As of December 31, 2020 2019 Employee-related liabilities $ 619 $ 187 Accrued expenses from the merger 131 131 Accrued expenses 264 464 $ 883 $ 795

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 8 - COMMITMENTS AND CONTINGENCIES Government Grants: Microbot Israel has received grants from the Israeli Innovation Authority (“IIA”) for participation in research and development since 2013 through 2020, totaling approximately $1,500. In return, the Company is obligated to pay royalties amounting to 3%-3.5% of its future sales from commercialization of the funded research and development, up to the amount of the grants received. The payment of royalties with respect to 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. 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. 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 May 25, 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 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$12.40, based on an exchange rate of NIS3.215 to the dollar) covering up to 60 consulting hours per month. 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 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 was denied in February 2021. The Company’s management is unable to assess the likelihood that it would be successful in any trial with respect to the SPA or the Financing, having previously lost the Sabby lawsuit. Accordingly, no assurance can be given that if the Company goes to trial and ultimately loses, or if the Company decides to settle at any time, such an adverse outcome would not be material to the Company’s consolidated financial position. Alliance Litigation On April 28, 2019, the Company brought an action against Alliance Investment Management, Ltd. (“Alliance”), later amended to include Joseph Mona (“Mona”) as a defendant, 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 and Mona to disgorge short swing profits realized from purchases and sales of the Company’s securities within a period of less than six months. The case is Microbot Medical Inc. v. Alliance Investment Management, Ltd., No. 19-cv-3782-GBD (SDNY). The amount of profits was estimated in the complaint to be approximately $468. On October 28, 2019, Alliance filed a motion for summary judgment requesting that the Court dismiss the claims against Alliance. 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, claiming a net loss on trading the Company’s stock of approximately $151. On March 6, 2020, the Company filed a motion for judgment on the pleadings with respect to the Company’s 16(b) claim against Mona, together with a motion to dismiss Mona’s 10(b) counterclaim. On September 17, 2020, the Court issued a Memorandum Decision & Order that, among other things, granted Alliance’s summary judgment motion. The Company’s Section 16(b) claim against Mona remained pending following the Court’s dismissal of the Section 16(b) claim against Alliance. On December 18, 2020, the Magistrate Judge issued a Report & Recommendation, which recommended that: (i) judgment of $484,614.30 be entered in the Company’s favor on its Section 16(b) claim against Mona; and (ii) Mona’s Section 10(b) claim be dismissed with prejudice (except as to allegations regarding statements purportedly made by employees of Integra Consulting, an outside investor relations firm, which the Magistrate recommended be dismissed without prejudice). On January 4, 2021, Mona filed Objections to the Magistrate’s Report & Recommendation, which is pending.

Share Capital

Share Capital	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Share Capital	NOTE 9 - SHARE CAPITAL Share Capital Developments: As of December 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 Grants 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 On February 25, 2020, the board of directors approved a grant of 166,666 stock options to purchase an aggregate of up to 166,666 shares of common stock to Mr. Harel Gadot, the Company’s Chairman of the Board, President and CEO, at an exercise price per share of $9.64. The stock options vest over a period of 1 years as outlined in the option agreements. As a result, the Company recognized compensation expenses as of December On July 14, 2020, the board of directors approved grants of stock options to purchase an aggregate of up to 31,492 shares of common stock to an independent director and to an officer, each at an exercise price per share of $6.16. 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 14, 2020, the board of directors approved a grant of stock options to purchase up to 4,902 shares of common stock to an independent director, at an exercise price per share of $8.16. 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 November 5, 2020, the Company granted to independent directors of the Company, options to purchase an aggregate of 11,084 shares of the Company’s common stock, at an exercise price per share of $7.22. 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 follows: For the Year ended December 31, 2020 Number of stock options Weighted average exercise price Outstanding as of December 31, 2019 371,360 $ 9.19 Granted 214,145 9.0 Exercised (965 ) (* ) Forfeited - - Cancelled (8,818 ) 9.10 Outstanding as of December 31, 2020 575,722 $ 9.14 Vested at end of period 332,104 $ 9.13 For the Year ended December 31, 2019 Number of stock options Weighted average exercise price Outstanding as of December 31, 2018 398,308 $ 11.50 Granted 48,893 6.20 Forfeited (28,690 ) 15.30 Cancelled (47,151 ) 19.35 Outstanding as of December 31, 2019 371,360 $ 9.19 Vested at end of period 270,827 $ 8.48 (*) Less than $0.01. 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, 2020, and 2019, the aggregate intrinsic value of the outstanding options is $702 and $1,305 respectively, and the aggregate intrinsic value of the exercisable options is $657 and $1,115, respectively. As of December 31, 2020, there were approximately $730 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 0.75 years The stock options outstanding as of December Exercise price $ Stock options outstanding as of December 31, 2020 Stock options outstanding as of December 31, 2019 Weighted average remaining contractual life – years as of December 31, 2020 Weighted average remaining contractual life – years as of December 31, 2019 Stock options exercisable as of December 31, 2020 Stock options exercisable as of December 31, 2019 4.20 77,846 77,846 4.0 6.0 77,846 77,846 6.16 31,492 - 9.5 - 6,250 - 8.16 4,902 - 9.5 - - - 7.22 11,084 - 9.3 - - - 15.75 131,007 133,546 6.7 7.8 118,308 90,641 8.60 9,304 11,630 8.1 9.9 7,208 5,515 9.00 10,000 10,000 7.6 8.8 7,750 4,750 9.64 166,666 - 9.2 - - - 5.95 17,503 17,503 8.6 9.7 8,312 - 5.06 15,808 19,760 8.8 9.8 6,320 - 15.30 38,533 38,533 7.0 8.0 38,533 29,533 (*) 61,577 62,542 5.3 6.8 61,577 62,542 575,722 371,360 7.3 8.3 332,104 270,827 (*) 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, 2020 and 2019 were estimated using the Black-Scholes valuation model with the following: Year ended December 31, 2020 2019 Expected volatility 113.86%-135.21 % 132.63%-144.4 % Risk-free interest 0.33%-1.62 % 1.49%-2.62 % Dividend yield 0 % 0 % Expected life of up to (years) 5.5-5.8 5.3 Warrants The remaining outstanding warrants and terms as of December Issuance date Outstanding as of December 31, 2020 Outstanding as of December 31, 2019 Exercise Price Exercisable as of December 31, 2020 Exercisable Through Series A (2013) 183 183 $ 2,754.00 183 April 9, 2023 Series A (2015) - 683 $ 1,377.00 - April 30, 2020 Series B (2016) 2,770 2,770 $ 40.50 2,770 March 14, 2022 Warrant to underwriters 1.2019 8,082 22,767 $ 8.13 8,082 July 14, 2022 Warrant to underwriters 1.2019 29,500 29,500 $ 12.50 29,500 July 15, 2022 Warrant to underwriters 1.2019 - 12,500 $ 12.50 - January 15, 2020 Warrant to underwriters 12.2019 45,643 45,643 $ 13.13 45,643 June 25, 2023 Warrant to underwriters 12.2019 47,619 47,619 $ 13.13 47,619 June 27, 2023 Warrant to underwriters 12.2019 45,045 45,045 $ 13.88 45,045 June 30, 2023 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. In August 2020, 14,685 outstanding warrants at an exercise price per share of $8.13, were exercised on a “net exercise” or “cashless” basis into 4,873 shares of common stock All of such warrants were issued in January 2019.

Research and Development Expens

Research and Development Expenses, Net	12 Months Ended
	Dec. 31, 2020
Research and Development [Abstract]
Research and Development Expenses, Net	NOTE 10 - RESEARCH AND DEVELOPMENT EXPENSES, NET Years ended December 31, 2020 2019 Payroll and related expenses $ 1,596 $ 1,404 Share-based compensation 121 131 Professional services 761 585 Materials 273 545 Patents 255 79 Rent 195 178 Office and maintenance expenses 94 61 Depreciation 64 76 Other 37 17 Less: Grants received from IIA & EC - (28 ) $ 3,396 $ 3,048

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
	Dec. 31, 2020
General and Administrative Expense [Abstract]
General and Administrative Expenses	NOTE 11 - GENERAL AND ADMINISTRATIVE EXPENSES Years ended December 31, 2020 2019 Payroll and related expenses $ 1,500 $ 850 Government fees 334 199 Share-based compensation 1,816 968 Professional services 1,036 1,282 Insurance 500 266 Public and investor relations 272 169 Office and maintenance expenses 126 157 Travel 62 246 Other 43 47 Depreciation 4 8 $ 5,693 $ 4,192

Transactions and Balances with

Transactions and Balances with Related Parties	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Transactions and Balances With Related Parties	NOTE 12 - TRANSACTIONS AND BALANCES WITH RELATED PARTIES Year ended December 31, 2020 2019 Transactions: Payroll and related expenses $ 2,974 $ 1,094 Directors’ fees and insurance 807 569 $ 3,781 $ 1,663 As of December 31, 2020 2019 Balances: Other accounts payable $ 313 $ 228

Taxes on Income

Taxes on Income	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Taxes on Income	NOTE 13 - 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 2020 and 2019. The Company is subject to a U.S. Federal tax of 21% for the years ended December 31, 2020 and 2019. As of December 31, 2020, the Company generated net operating losses in Israel of approximately $19,773 which may be carried forward and offset against taxable income in the future for an indefinite period. As of December 31, 2020, the Company incurred net operating losses in the U.S. of approximately $492,487. 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. Year ended December 31, 2020 2019 Net operating loss carry-forwards $ 512,260 $ 503,065 Other net deferred tax assets 107,574 115,705 Valuation allowance (107,574 ) (115,705 ) 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: Year ended December 31, 2020 2019 Net loss in Israel $ 4,042 $ 3,972 Net loss in U.S. 5,127 3,275 Statutory tax rate 21-23 % 21-23 % Income Tax under statutory tax rate 2,005 1,601 Change in valuation allowance (2,005 ) (1,601 ) Actual provision for income taxes $ - $ -

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
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.
Principles of consolidation	C. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Inter-company balances and transactions have been eliminated in consolidation.
Cash and Cash Equivalents	D. 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	E. Restricted cash: Restricted cash as of December 31, 2020 included an $84 collateral account for the Company’s lease agreements and credit line from its commercial bank.
Fair Value of Financial Instruments	F. Fair value of financial instruments: The carrying values of cash and cash equivalents, other assets and 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 marketable securities) on a recurring basis. Marketable securities are discussed in Note 3. 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	G. 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.
Property and equipment	H. 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 Over the lease period
Liabilities Due to Termination of Employment Agreements	I. 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 consolidated balance sheets.
Basic and Diluted Net Loss Per Share	J. 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. Diluted net loss per share is computed by dividing net loss, as adjusted, 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, 2020 and December 31, 2019, since all such securities have an anti-dilutive effect.
Research and Development Expenses, Net	K. Research and development expenses, net: Research and development expenses are charged to the consolidated statements 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	L. 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, which is recognized based on a straight line method. The Company accounts for shares and warrant grants issued to non-employees using the guidance of ASU No. 2018-07 “Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” which expand the scope of Topic 718, Compensation - Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to nonemployees for goods or services. 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	M. Reclassification: Certain prior year amounts have been reclassified to conform to the current year presentation.
Income Taxes	N. 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, 2020, and 2019, the Company had a full valuation allowance against deferred tax assets.
Marketable securities	O. Marketable securities: Marketable securities are classified as 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 finance 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 earned 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 years 2020 and 2019, no investment OTTI losses were realized.
Leases	P. Leases: In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (“ASU 2016-02”). ASU 2016-02 requires entities that leased assets be recognized on the balance sheet as 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 consolidated balance sheets as of the lease commencement date. 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 the lease 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 the lease 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. ASU 2016-02 provided a number of optional practical expedients upon implementation. The Company elected the transition package of practical expedients available in the standard, which permitted the Company to not reassess under the new standard the Company’s 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.
Contingencies	Q. Contingencies: Management records and discloses legal contingencies in accordance with ASC Topic 450 Contingencies
Recently Issued Accounting Pronouncements	R. Recently issued accounting pronouncements: From time to time, new accounting pronouncements are issued by the 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 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 adoption of ASU 2018-13 on January 1, 2020 did not have a material impact on the Company’s consolidated financial statements.
Recently Issued Accounting Pronouncements Not Yet Adopted	S. Recently issued accounting pronouncements not yet adopted: In June 2016, the 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 smaller reporting companies for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022 (January 1, 2023 for the Company) with early adoption permitted. The Company is currently evaluating the impact this guidance may have on its consolidated financial statements and related disclosures 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. The standard is effective for the Company on January 1, 2021 with early adoption permitted. The Company is currently evaluating the impact this guidance may have on its consolidated financial statements and related disclosures

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
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 Over the lease period

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2020
Short-term Investments [Abstract]
Schedule of Fair Value Measurement Inputs and Valuation Techniques	The following table summarizes the Company’s financial assets subject to fair value measurement and the level of inputs used in such measurements as of December 31, 2020 and 2019: As of December 31, 2020 Total Level 1 Level 2 Level 3 Assets: Cash equivalents: Money market funds $ 8,585 $ 8,585 $ - $ - Total cash equivalents 8,585 8,585 - - Marketable securities: Other money market funds 2,000 2,000 - - US Treasury Bond 2,998 2,998 - - Total marketable securities: 4,998 4,998 - - Other assets: Convertible loan investment (see Note 4) 270 - - 270 270 - - 270 Total assets $ 13,853 $ 13,583 $ - $ 270 As of December 31, 2019 Total Level 1 Level 2 Level 3 Assets: Cash equivalents: Money market funds $ 1,052 $ 1,052 $ - $ - Total cash equivalents 1,052 1,052 - - Marketable securities: US Treasury Bond 2,521 2,521 - - Total marketable securities: 2,521 2,521 - - Total assets 3,573 3,573 - - The contractual maturity of the marketable securities noted above are one year.

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Current Assets	As of December 31, 2020 2019 Amounts due from government institutions $ 70 $ 101 Convertible loan investment (1) 270 - Prepaid expenses and others 181 185 $ 521 $ 286 (1) During 2020, the Company granted a convertible loan in the amount of $200 bearing annual interest of 5%. The loan and accumulated interest will be converted under certain terms and conditions as detailed in the agreement. Also, the Company has the right to receive back the loan and accumulated interest in cash as detailed in the agreement. In March 2021, the Company converted this loan and received total consideration of $270.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of Supplemental Cash Flow Information Related to Operating Leases	Supplemental cash flow information related to operating leases was as follows: For the Years Ended December 31, 2020 2019 Cash payments for operating leases $ 229 $ 354
Schedule of Maturities of Lease Liabilities	Undiscounted maturities of operating lease payments as December 31, 2020 and December 31,2019 are summarized as follows: As of December 31, 2020 2019 2020 $ - $ 216 2021 248 234 2022 193 180 2023 187 174 2024 188 176 2025 166 154 Total future lease payments 982 1,134 Less imputed interest (169 ) (231 ) Total lease liability balance $ 813 $ 903
Schedule of Supplemental Information Related to Leases	Leases recorded on the consolidated balance sheets consist of the following: As of December 31, 2020 2019 Assets Operating lease right-of -use asset $ 775 $ 962 Liabilities Operating lease - current $ 187 $ 143 Operating lease - non-current 626 760 $ 813 $ 903 As of December 31, 2020 2019 Operating leases weighted average remaining lease term (in years) 4 2.5 Operating leases weighted average discount rate 9 % 9 %

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment, Net	As of December 31, 2020 2019 Cost: Research equipment and software $ 63 $ 52 Leasehold improvements 211 161 Furniture and office equipment 190 160 464 373 Accumulated Depreciation: Research equipment and software 54 38 Leasehold improvements 47 4 Furniture and office equipment 112 103 213 145 $ 251 $ 228

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Summary of Accrued Liabilities	As of December 31, 2020 2019 Employee-related liabilities $ 619 $ 187 Accrued expenses from the merger 131 131 Accrued expenses 264 464 $ 883 $ 795

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
	Dec. 31, 2020
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 follows: For the Year ended December 31, 2020 Number of stock options Weighted average exercise price Outstanding as of December 31, 2019 371,360 $ 9.19 Granted 214,145 9.0 Exercised (965 ) (* ) Forfeited - - Cancelled (8,818 ) 9.10 Outstanding as of December 31, 2020 575,722 $ 9.14 Vested at end of period 332,104 $ 9.13 For the Year ended December 31, 2019 Number of stock options Weighted average exercise price Outstanding as of December 31, 2018 398,308 $ 11.50 Granted 48,893 6.20 Forfeited (28,690 ) 15.30 Cancelled (47,151 ) 19.35 Outstanding as of December 31, 2019 371,360 $ 9.19 Vested at end of period 270,827 $ 8.48 (*) Less than $0.01.
Schedule of Stock Options Outstanding	The stock options outstanding as of December Exercise price $ Stock options outstanding as of December 31, 2020 Stock options outstanding as of December 31, 2019 Weighted average remaining contractual life – years as of December 31, 2020 Weighted average remaining contractual life – years as of December 31, 2019 Stock options exercisable as of December 31, 2020 Stock options exercisable as of December 31, 2019 4.20 77,846 77,846 4.0 6.0 77,846 77,846 6.16 31,492 - 9.5 - 6,250 - 8.16 4,902 - 9.5 - - - 7.22 11,084 - 9.3 - - - 15.75 131,007 133,546 6.7 7.8 118,308 90,641 8.60 9,304 11,630 8.1 9.9 7,208 5,515 9.00 10,000 10,000 7.6 8.8 7,750 4,750 9.64 166,666 - 9.2 - - - 5.95 17,503 17,503 8.6 9.7 8,312 - 5.06 15,808 19,760 8.8 9.8 6,320 - 15.30 38,533 38,533 7.0 8.0 38,533 29,533 (*) 61,577 62,542 5.3 6.8 61,577 62,542 575,722 371,360 7.3 8.3 332,104 270,827 (*) 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, 2020 and 2019 were estimated using the Black-Scholes valuation model with the following: Year ended December 31, 2020 2019 Expected volatility 113.86%-135.21 % 132.63%-144.4 % Risk-free interest 0.33%-1.62 % 1.49%-2.62 % Dividend yield 0 % 0 % Expected life of up to (years) 5.5-5.8 5.3
Schedule of Warrants Outstanding	The remaining outstanding warrants and terms as of December Issuance date Outstanding as of December 31, 2020 Outstanding as of December 31, 2019 Exercise Price Exercisable as of December 31, 2020 Exercisable Through Series A (2013) 183 183 $ 2,754.00 183 April 9, 2023 Series A (2015) - 683 $ 1,377.00 - April 30, 2020 Series B (2016) 2,770 2,770 $ 40.50 2,770 March 14, 2022 Warrant to underwriters 1.2019 8,082 22,767 $ 8.13 8,082 July 14, 2022 Warrant to underwriters 1.2019 29,500 29,500 $ 12.50 29,500 July 15, 2022 Warrant to underwriters 1.2019 - 12,500 $ 12.50 - January 15, 2020 Warrant to underwriters 12.2019 45,643 45,643 $ 13.13 45,643 June 25, 2023 Warrant to underwriters 12.2019 47,619 47,619 $ 13.13 47,619 June 27, 2023 Warrant to underwriters 12.2019 45,045 45,045 $ 13.88 45,045 June 30, 2023

Research and Development Expe_2

Research and Development Expenses, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Research and Development [Abstract]
Schedule of Research and Development Expenses	Years ended December 31, 2020 2019 Payroll and related expenses $ 1,596 $ 1,404 Share-based compensation 121 131 Professional services 761 585 Materials 273 545 Patents 255 79 Rent 195 178 Office and maintenance expenses 94 61 Depreciation 64 76 Other 37 17 Less: Grants received from IIA & EC - (28 ) $ 3,396 $ 3,048

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
General and Administrative Expense [Abstract]
Schedule of General and Administrative Expenses	Years ended December 31, 2020 2019 Payroll and related expenses $ 1,500 $ 850 Government fees 334 199 Share-based compensation 1,816 968 Professional services 1,036 1,282 Insurance 500 266 Public and investor relations 272 169 Office and maintenance expenses 126 157 Travel 62 246 Other 43 47 Depreciation 4 8 $ 5,693 $ 4,192

Transactions and Balances wit_2

Transactions and Balances with Related Parties (Tables)	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Schedule of Related Party Transaction and Balances	Year ended December 31, 2020 2019 Transactions: Payroll and related expenses $ 2,974 $ 1,094 Directors’ fees and insurance 807 569 $ 3,781 $ 1,663 As of December 31, 2020 2019 Balances: Other accounts payable $ 313 $ 228

Taxes on Income (Tables)

Taxes on Income (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets	Year ended December 31, 2020 2019 Net operating loss carry-forwards $ 512,260 $ 503,065 Other net deferred tax assets 107,574 115,705 Valuation allowance (107,574 ) (115,705 ) 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: Year ended December 31, 2020 2019 Net loss in Israel $ 4,042 $ 3,972 Net loss in U.S. 5,127 3,275 Statutory tax rate 21-23 % 21-23 % Income Tax under statutory tax rate 2,005 1,601 Change in valuation allowance (2,005 ) (1,601 ) Actual provision for income taxes $ - $ -

General (Details Narrative)

General (Details Narrative) $ in Thousands	Dec. 31, 2020USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Unrestricted cash and cash equivalent	$ 19,650

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Restricted cash	$ 84	$ 4,358

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2020
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	Over the lease period

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value Measurement Inputs and Valuation Techniques (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Assets, fair value	$ 13,853	$ 3,573
Level1 [Member]
Assets, fair value	13,583	3,573
Level 2 [Member]
Assets, fair value
Level 3 [Member]
Assets, fair value	270
Money Market Funds [Member]
Assets, fair value	8,585	1,052
Money Market Funds [Member] | Level1 [Member]
Assets, fair value	8,585	1,052
Money Market Funds [Member] | Level 2 [Member]
Assets, fair value
Money Market Funds [Member] | Level 3 [Member]
Assets, fair value
Cash Equivalents [Member]
Assets, fair value	8,585	1,052
Cash Equivalents [Member] | Level1 [Member]
Assets, fair value	8,585	1,052
Cash Equivalents [Member] | Level 2 [Member]
Assets, fair value
Cash Equivalents [Member] | Level 3 [Member]
Assets, fair value
Other Money Market Funds [Member]
Assets, fair value	2,000
Other Money Market Funds [Member] | Level1 [Member]
Assets, fair value	2,000
Other Money Market Funds [Member] | Level 2 [Member]
Assets, fair value
Other Money Market Funds [Member] | Level 3 [Member]
Assets, fair value
US Treasury Bond [Member]
Assets, fair value	2,998	2,521
US Treasury Bond [Member] | Level1 [Member]
Assets, fair value	2,998	2,521
US Treasury Bond [Member] | Level 2 [Member]
Assets, fair value
US Treasury Bond [Member] | Level 3 [Member]
Assets, fair value
Marketable Securities [Member]
Assets, fair value	4,998	2,521
Marketable Securities [Member] | Level1 [Member]
Assets, fair value	4,998	2,521
Marketable Securities [Member] | Level 2 [Member]
Assets, fair value
Marketable Securities [Member] | Level 3 [Member]
Assets, fair value
Convertible Loan Investment [Member]
Assets, fair value	270
Convertible Loan Investment [Member] | Level1 [Member]
Assets, fair value
Convertible Loan Investment [Member] | Level 2 [Member]
Assets, fair value
Convertible Loan Investment [Member] | Level 3 [Member]
Assets, fair value	$ 270

Other Current Assets - Schedule

Other Current Assets - Schedule of Other Current Assets - (Details) - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Amounts due from government institutions		$ 70	$ 101
Convertible loan Investment	[1]	270
Prepaid expenses and others		181	185
Total Other current assets		$ 521	$ 286
[1]	During 2020, the Company granted a convertible loan in the amount of $200 bearing annual interest of 5%. The loan and accumulated interest will be converted under certain terms and conditions as detailed in the agreement. Also, the Company has the right to receive back the loan and accumulated interest in cash as detailed in the agreement. In March 2021, the Company converted this loan and received total consideration of $270.

Other Current Assets - Schedu_2

Other Current Assets - Schedule of Other Current Assets - (Details) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended	13 Months Ended
	Dec. 31, 2020	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Investment in convertible loan	$ 200
Annual interest rate	5.00%
Loan conversion, consideration received		$ 270

Leases (Details Narrative)

Leases (Details Narrative)	Dec. 31, 2020
Maximum [Member]
Short-term lease term	12 months

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information Related to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Cash payments for operating leases	$ 229	$ 394

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2020		$ 216
2021	248	234
2022	193	180
2023	187	174
2024	188	176
2025	166	154
Total future lease payments	982	1,134
Less imputed interest	(169)	(231)
Total lease liability balance	$ 813	$ 903

Leases - Schedule of Suppleme_2

Leases - Schedule of Supplemental Information Related to Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right of use asset	$ 775	$ 962
Operating lease - current	187	143
Operating lease - non-current	626	760
Total Operating lease liability	$ 813	$ 903
Operating leases weighted average remaining lease term (in years)	4 years	2 years 6 months
Operating leases weighted average discount rate	9.00%	9.00%

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Cost	$ 464	$ 373
Accumulated Depreciation	213	145
Net book value	251	228
Research Equipment and Software [Member]
Cost	63	52
Accumulated Depreciation	54	38
Leasehold Improvements [Member]
Cost	211	161
Accumulated Depreciation	47	4
Furniture and Office Equipment [Member]
Cost	190	160
Accumulated Depreciation	$ 112	$ 103

Accrued Liabilities - Summary o

Accrued Liabilities - Summary of Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Employee-related liabilities	$ 619	$ 187
Accrued expenses from the merger	131	131
Accrued expenses	264	464
Total Accrued Liabilities	$ 883	$ 795

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) $ / shares in Units, ₪ in Thousands, $ in Thousands	Dec. 18, 2020USD ($)	Feb. 04, 2020USD ($)	Apr. 28, 2019USD ($)	May 25, 2018USD ($)shares	Jan. 04, 2018USD ($)$ / shares	Jan. 04, 2018ILS (₪)	Jun. 30, 2012	Dec. 31, 2020USD ($)shares
Monthly consultation fee in USD | $ / shares					$ 12.40
Litigation settlement	$ 484,614
Joseph Mona [Member]
Settlement amount		$ 151
CardioSert Ltd [Member]
Initial payment				$ 250	$ 50
Number of common shares acquired | shares				6,738
Number of common shares acquired, value				$ 74
Buy back amount per patent | $ / shares					$ 1
Alliance Investment Management, Ltd. [Member]
Litigation settlement			$ 468
Securities Purchase Agreement [Member]
Settlement amount								$ 3,700
Number of post-stock split shares returned | shares								83,333
Purchase price of plaintiffs								$ 6,750
Minimum [Member] | CardioSert Ltd [Member]
Investments					$ 2,000
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%
NIS [Member]
Monthly consultation fee | ₪						₪ 40
Currency exchange rate, description					Exchange rate of NIS3.215 to the dollar	Exchange rate of NIS3.215 to the dollar
Israeli Innovation Authority [Member] | 2013 Through 2020 [Member]
Total grants obtained								$ 1,500
Israeli Innovation Authority [Member] | 2013 Through 2020 [Member] | Minimum [Member]
Royalties payable as percentage of future sales								3.00%
Israeli Innovation Authority [Member] | 2013 Through 2020 [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	Nov. 05, 2020	Aug. 14, 2020	Jul. 14, 2020	Feb. 25, 2020	Feb. 25, 2020	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. 31, 2020	Dec. 31, 2019	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Common stock, shares issued																7,185,628		7,108,133	7,185,628
Common stock, shares outstanding																7,185,628		7,108,133	7,185,628
Warrant price per share															$ 8.13
Weighted-average exercise price per share, granted																		$ 9.64	$ 6.20
Stock-based employee compensation																		$ 1,937	$ 1,099
Aggregate intrinsic value of outstanding options																$ 1,305		702	1,305
Aggregate intrinsic value of exercisable options																$ 1,115		657	1,115
Warrant outstanding															14,685
Shares of common stock															4,873
Share Incentive Plan [Member]
Unrecognized compensation costs, net of expected forfeitures																		730
Unrecognized compensation weighted average period																	9 months
General and Administrative Expense [Member]
Stock-based employee compensation																		27	$ 6
Common Stock [Member]
Shares of common stock																			4,061,465
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
Board of Directors [Member]
Weighted-average exercise price per share, granted		$ 8.16	$ 6.16									$ 8.60
Stock option vested term		3 years	3 years									3 years
Board of Directors [Member] | General and Administrative Expense [Member]
Stock-based employee compensation																		4
Board of Directors [Member] | Common Stock [Member]
Number of stock options granted	11,084											11,630
Weighted-average exercise price per share, granted	$ 7.22
Stock option vested term	3 years
Board of Directors [Member] | Common Stock [Member] | Maximum [Member]
Number of stock options granted		4,902	31,492									11,630
Board of Directors [Member]
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																		25	$ 43
Board of Directors [Member] | Common Stock [Member]
Number of stock options granted									19,760
Board of Directors [Member] | Common Stock [Member] | Maximum [Member]
Number of stock options granted									19,760
Employees [Member]
Weighted-average exercise price per share, granted										$ 5.95
Stock option vested term										3 years
Employees [Member] | General and Administrative Expense [Member]
Stock-based employee compensation																		32	$ 12
Employees [Member] | Common Stock [Member]
Number of stock options granted
Employees [Member] | Common Stock [Member] | Maximum [Member]
Number of stock options granted										17,503
Mr. Harel Gadot [Member]
Weighted-average exercise price per share, granted					$ 9.64
Stock option vested term					1 year
Mr. Harel Gadot [Member] | General and Administrative Expense [Member]
Stock-based employee compensation																		1,237
Mr. Harel Gadot [Member] | Common Stock [Member]
Number of stock options granted				166,666
Mr. Harel Gadot [Member] | Common Stock [Member] | Maximum [Member]
Number of stock options granted				166,666
Board of Directors [Member] | General and Administrative Expense [Member]
Stock-based employee compensation																		27
Independent Directors [Member] | Common Stock [Member]
Stock-based employee compensation																		$ 3
Securities Purchase Agreement [Member] | Investors [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
Warrant to purchase for common stock											250,000
Warrant price per share											$ .125
Proceeds from issuance and sale of stock						$ 10,000	$ 10,000	$ 9,585			$ 2,500		$ 5,900
Placement agent fee and expenses						$ 1,010	$ 1,010	$ 1,090			$ 370		$ 720
Warrants term											1 year
Warrants value											$ 2,019
Securities Purchase Agreement [Member] | Investors [Member] | Pre-Funded Warrant [Member]
Warrant to purchase for common stock														125,323
Warrant price per share														$ 6.49
Proceeds from issuance and sale of stock														$ 3,000
Placement agent fee and expenses														$ 688
Securities Purchase Agreement [Member] | Underwriter [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	$ 165

Share Capital - Summary of Stoc

Share Capital - Summary of Stock Option Activity (Details) - $ / shares		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Number of stock options outstanding, Excercise
Weighted average exercise price, Granted		$ 9.64	$ 6.20
Employees and Directors [Member]
Number of stock options outstanding, Outstanding at beginning of period		371,360	398,308
Number of stock options outstanding, Granted		214,145	48,893
Number of stock options outstanding, Excercise		(965)
Number of stock options outstanding, Forfeited			(28,690)
Number of stock options outstanding, Cancelled		(8,818)	(47,151)
Number of stock options outstanding, Outstanding at end of period		575,722	371,360
Number of stock options outstanding, Vested at end of period		332,104	270,827
Weighted average exercise price, Outstanding at beginning of period		$ 9.19	$ 11.50
Weighted average exercise price, Granted		9	6.20
Weighted average exercise price, Exercise	[1]
Weighted average exercise price, Forfeited			15.30
Weighted average exercise price, Cancelled		9.10	19.35
Weighted average exercise price, Outstanding at end of period		9.14	9.19
Weighted average exercise price, Vested at end of period		$ 9.13	$ 8.48
[1]	Less than $0.01.

Share Capital - Schedule of Sto

Share Capital - Schedule of Stock Options Outstanding (Details) - $ / shares		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Stock options outstanding		575,722	371,360
Weighted average remaining contractual life		7 years 3 months 19 days	8 years 3 months 19 days
Stock options exercisable		332,104	270,827
Exercise Price One [Member]
Exercise price		$ 4.20	$ 4.20
Stock options outstanding		77,846	77,846
Weighted average remaining contractual life		4 years	6 years
Stock options exercisable		77,846	77,846
Exercise Price Two [Member]
Exercise price		$ 6.16	$ 6.16
Stock options outstanding		31,492
Weighted average remaining contractual life		9 years 6 months	0 years
Stock options exercisable		6,250
Exercise Price Three [Member]
Exercise price		$ 8.16	$ 8.16
Stock options outstanding		4,902
Weighted average remaining contractual life		9 years 6 months	0 years
Stock options exercisable
Exercise Price Four [Member]
Exercise price		$ 7.22	$ 7.22
Stock options outstanding		11,084
Weighted average remaining contractual life		9 years 3 months 19 days	0 years
Stock options exercisable
Exercise Price Five [Member]
Exercise price		$ 15.75	$ 15.75
Stock options outstanding		131,007	133,546
Weighted average remaining contractual life		6 years 8 months 12 days	7 years 9 months 18 days
Stock options exercisable		118,308	90,641
Exercise Price Six [Member]
Exercise price		$ 8.60	$ 8.60
Stock options outstanding		9,304	11,630
Weighted average remaining contractual life		8 years 1 month 6 days	9 years 10 months 25 days
Stock options exercisable		7,208	5,515
Exercise Price Seven [Member]
Exercise price		$ 9	$ 9
Stock options outstanding		10,000	10,000
Weighted average remaining contractual life		7 years 7 months 6 days	8 years 9 months 18 days
Stock options exercisable		7,750	4,750
Exercise Price Eight [Member]
Exercise price		$ 9.64	$ 9.64
Stock options outstanding		166,666
Weighted average remaining contractual life		9 years 2 months 12 days	0 years
Stock options exercisable
Exercise Price Nine [Member]
Exercise price		$ 5.95	$ 5.95
Stock options outstanding		17,503	17,503
Weighted average remaining contractual life		8 years 7 months 6 days	9 years 8 months 12 days
Stock options exercisable		8,312
Exercise Price Ten [Member]
Exercise price		$ 5.06	$ 5.06
Stock options outstanding		15,808	19,760
Weighted average remaining contractual life		8 years 9 months 18 days	9 years 9 months 18 days
Stock options exercisable		6,320
Exercise Price Eleven [Member]
Exercise price	[1]	$ 15.30	$ 15.30
Stock options outstanding		38,533	38,533
Weighted average remaining contractual life		7 years	8 years
Stock options exercisable		38,533	29,533
Exercise Price Twelve [Member]
Exercise price	[1]
Stock options outstanding		61,577	62,542
Weighted average remaining contractual life		5 years 3 months 19 days	6 years 9 months 18 days
Stock options exercisable		61,577	62,542
[1]	Less than $0.01.

Share Capital - Schedule of S_2

Share Capital - Schedule of Stock Options Outstanding (Details) (Parenthetical) - Exercise Price Ten [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Exercise price	$ 5.06	$ 5.06
Minimum [Member]
Exercise price	$ 0.01	$ 0.01

Share Capital - Schedule of S_3

Share Capital - Schedule of Stock Options Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Expected volatility, minimum	113.86%	132.63%
Expected volatility, maximum	135.21%	144.40%
Risk-free interest, minimum	0.33%	1.49%
Risk-free interest, maximum	1.62%	2.62%
Dividend yield	0.00%	0.00%
Expected life of up to (years)		5 years 3 months 19 days
Minimum [Member]
Expected life of up to (years)	5 years 6 months
Maximum [Member]
Expected life of up to (years)	5 years 9 months 18 days

Share Capital - Schedule of War

Share Capital - Schedule of Warrants Outstanding (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Aug. 31, 2020	Dec. 31, 2019
Number of outstanding warrants		14,685
Exercise price		$ 8.13
Series A (2013) [Member]
Number of outstanding warrants	183		183
Exercise price	$ 2,754
Number of exercisable warrants	183
Exercisable Through	April 9, 2023
Series A (2015) [Member]
Number of outstanding warrants			683
Exercise price	$ 1,377
Number of exercisable warrants
Exercisable Through	April 30, 2020
Series B (2016) [Member]
Number of outstanding warrants	2,770		2,770
Exercise price	$ 40.50
Number of exercisable warrants	2,770
Exercisable Through	March 14, 2022
Warrant to Underwriters 1/2019 [Member]
Number of outstanding warrants	8,082		22,767
Exercise price	$ 8.13
Number of exercisable warrants	8,082
Exercisable Through	July 14, 2022
Warrant to Underwriters 1/2019 One [Member]
Number of outstanding warrants	29,500		29,500
Exercise price	$ 12.50
Number of exercisable warrants	29,500
Exercisable Through	July 15, 2022
Warrant to Underwriters 1/2019 Two [Member]
Number of outstanding warrants			12,500
Exercise price	$ 12.50
Number of exercisable warrants
Exercisable Through	January 15, 2020
Warrant to Underwriters 12/2019 [Member]
Number of outstanding warrants	45,643		45,643
Exercise price	$ 13.13
Number of exercisable warrants	45,643
Exercisable Through	June 25, 2023
Warrant to Underwriters 12/2019 One [Member]
Number of outstanding warrants	47,619		47,619
Exercise price	$ 13.13
Number of exercisable warrants	47,619
Exercisable Through	June 27, 2023
Warrant to Underwriters 12/2019 Two [Member]
Number of outstanding warrants	45,045		45,045
Exercise price	$ 13.88
Number of exercisable warrants	45,045
Exercisable Through	June 30, 2023

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, 2020	Dec. 31, 2019
Share-based compensation	$ 1,937	$ 1,099
Research and development expense	3,396	3,048
Research and Development Expense [Member]
Payroll and related expenses	1,596	1,404
Share-based compensation	121	131
Professional services	761	585
Materials	273	545
Patents	255	79
Rent	195	178
Office and maintenance expenses	94	61
Depreciation	64	76
Other	37	17
Less: Grants received from IIA & EC		(28)
Research and development expense	$ 3,396	$ 3,048

General and Administrative Ex_3

General and Administrative Expenses - Schedule of General and Administrative Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based compensation	$ 1,937	$ 1,099
General and administrative expenses	5,693	4,192
General and Administrative Expense [Member]
Payroll and related expenses	1,500	850
Government fees	334	199
Share-based compensation	1,816	968
Professional services	1,036	1,282
Insurance	500	266
Public and investor relations	272	169
Office and maintenance expenses	126	157
Travel	62	246
Other	43	47
Depreciation	4	8
General and administrative expenses	$ 5,693	$ 4,192

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, 2020	Dec. 31, 2019
Other accounts payable	$ 313	$ 228
Interested and Related Parties [Member]
Payroll and related expenses	2,974	1,094
Directors' fees and insurance	807	569
Total	$ 3,781	$ 1,663

Taxes on Income (Details Narrat

Taxes on Income (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Israel Tax Authority [Member]
Corporate income tax rate	23.00%	23.00%
Net operating losses carried forward	$ 19,773
US Tax Authority [Member]
Net operating losses carried forward	$ 492,487
Operating loss carryforwards, expiration	2035

Taxes on Income - Schedule of D

Taxes on Income - Schedule of Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Net operating loss carry-forwards	$ 512,260	$ 503,065
Other net deferred tax assets	107,574	115,705
Valuation allowance	(107,574)	(115,705)
Net deferred tax assets	$ 0	$ 0

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, 2020	Dec. 31, 2019
Net loss	$ 9,169	$ 7,247
Income Tax under statutory tax rate	2,005	1,601
Change in valuation allowance	(2,005)	(1,601)
Actual provision for income taxes	$ 0	$ 0
Minimum [Member]
Statutory tax rate	21.00%	21.00%
Maximum [Member]
Statutory tax rate	23.00%	23.00%
Israel [Member]
Net loss	$ 4,042	$ 3,972
US [Member]
Net loss	$ 5,127	$ 3,275