Microbot Medical (MBOT) 10-K 31 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 29, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-19871
Entity Registrant Name	MICROBOT MEDICAL INC.
Entity Central Index Key	0000883975
Entity Tax Identification Number	94-3078125
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	25 Recreation Park Drive
Entity Address, Address Line Two	Unit 108
Entity Address, City or Town	Hingham
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02043
City Area Code	(781)
Local Phone Number	875-3605
Title of 12(b) Security	Common Stock, Par value $0.01
Trading Symbol	MBOT
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 56,438,576
Entity Common Stock, Shares Outstanding		7,108,133
ICFR Auditor Attestation Flag	false
Auditor Firm ID	1197
Auditor Name	Brightman Almagor Zohar & Co
Auditor Location	Tel Aviv, Israel

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 13,493	$ 19,650
Marketable securities	1,999	4,998
Restricted cash	87	84
Prepaid expenses and other assets	300	521
Total current assets	15,879	25,253
Property and equipment, net	244	251
Operating right-of-use assets	644	775
Total assets	16,767	26,279
Current liabilities:
Accounts payables	279	275
Lease liabilities	278	187
Accrued liabilities	1,427	883
Total current liabilities	1,984	1,345
Non current liabilities:
Long-term lease liabilities	402	626
Total liabilities	2,386	1,971
Commitments and contingencies
Stockholders’ equity:
Common stock; $0.01 par value; 60,000,000 shares authorized as of December 31, 2021 and 2020; 7,108,133 shares issued and outstanding as of December 31, 2021 and 2020	72	72
Additional paid-in capital	69,902	68,516
Accumulated deficit	(55,593)	(44,280)
Total stockholders’ equity	14,381	24,308
Total liabilities and stockholders’ equity	$ 16,767	$ 26,279

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
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	7,108,133
Common stock, shares outstanding	7,108,133	7,108,133

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Research and development	$ (6,153)	$ (3,396)
General and administrative	(5,204)	(5,693)
Operating loss	(11,357)	(9,089)
Financing income (expenses), net	44	(80)
Net loss	$ (11,313)	$ (9,169)
Basic and diluted net loss per share	$ (1.59)	$ (1.29)
Basic and diluted weighted average common shares outstanding	7,108,133	7,117,747

Consolidated Statements of Shar

Consolidated Statements of Shareholder's Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Total
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 Common Stock	$ (1)	(3,374)	3,375
Cancellation of treasury Common Stock, 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
Share-based compensation		1,386			1,386
Net loss				(11,313)	(11,313)
Balance at Dec. 31, 2021	$ 72	$ 69,902		$ (55,593)	$ 14,381
Balance, shares at Dec. 31, 2021	7,108,133

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating activities:
Net loss	$ (11,313)	$ (9,169)
Adjustments to reconcile net loss to net cash flows from operating activities:
Depreciation and amortization	76	68
Unrealized gain from convertible loan		(61)
Non-cash and accrued interest		(9)
Share-based compensation expense	1,386	1,937
Changes in assets and liabilities:
Prepaid expenses and other assets	177	222
Other payables and accrued liabilities	320	(240)
Net cash flows from operating activities	(9,354)	(7,252)
Investing activities:
Purchase of property and equipment	(69)	(91)
Investment in convertible loan		(200)
Proceeds from sale of investment	270
Purchase of marketable securities		(4,998)
Proceeds from sales of marketable security	2,999	2,521
Net cash flows from investing activities	3,200	(2,768)
Financing activities:
Repayment of shareholders investment		(3,375)
Net cash flows from financing activities		(3,375)
Decrease in cash, cash equivalents and restricted cash	(6,154)	(13,395)
Cash, cash equivalents and restricted cash at beginning of period	19,734	33,129
Cash, cash equivalents and restricted cash at ending of period	13,580	19,734
Supplemental disclosure of cash flow information:
Interest paid from litigation		236
Cash received from interest	1	32
Right-of-use assets and lease liability	$ 69

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2021
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 incorporated on August 2, 1988 in the State of Delaware under the name Cellular Transplants, Inc. The original Certificate of Incorporation was restated on February 14, 1992 to change the name of the Company to Cyto Therapeutics, Inc. On May 24, 2000, the Certificate of Incorporation as restated was further amended to change the name of the Company to StemCells, Inc. On November 28, 2016, the Company consummated a transaction pursuant to an Agreement and Plan of Merger, dated August 15, 2016, with Microbot Medical Ltd., a private medical device company organized under the laws of the State of Israel (“Microbot Israel”). On the same day and in connection with the Merger, the Company changed its name from StemCells, Inc. to Microbot Medical Inc. On November 29, 2016, the Company’s common stock began trading on the Nasdaq Capital Market under the symbol “MBOT”. The Company and its subsidiaries are collectively referred to as the “Company”. B. Risk Factors: To date, the Company has not generated revenues from its operations. As of December 31, 2021, the Company had unrestricted cash, cash equivalent and marketable securities balance of approximately $ 15,492 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. As noted above, Company’s management and board of directors believe that the existing funds are sufficient to fund the Company’s operations for more than 12 months, even without raising additional funds. An epidemic of the coronavirus disease (“COVID-19”) is ongoing throughout the world. As the outbreak is still evolving, much of its impact continues to change. As of this filing, it is impossible to predict future effects 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 may be implemented and adopted by countries around the world, 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 its products. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) B. Risk Factors: The ultimate impact of the COVID-19 outbreaks 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, 2021
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 MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) E. Restricted cash: Restricted cash as of December 31, 2021 and 2020 included an $ 87 84 F. Fair value of financial instruments: The carrying values of cash and cash equivalents, other receivable and other accounts payable and accrued liabilities approximate their fair value due to the short-term maturity of these instruments. The Company measures the fair value of certain of its financial instruments (such as marketable securities) on a recurring basis. The method of determining the fair value of marketable securities is 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: Property and equipment 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: ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT % Research equipment and software 25 33 Furniture and office equipment 7 Leasehold improvements Over the lease period MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) 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 balance sheets. J. Basic and diluted net loss per share: Basic net loss per share is calculated by dividing net loss attributable to common stock shareholders by the weighted average number of shares of common stock outstanding during the year without consideration of potentially dilutive securities. Diluted net loss per share is calculated by giving effect to all potentially dilutive securities outstanding for the period using the treasury share method. All outstanding stock options and warrants have been excluded from the calculation of the diluted loss per share for the years ended December 31, 2021 and December 31, 2020, since all such securities have an anti-dilutive effect. K. Research and development expenses, net: Research and development expenses are charged to the statement of operations as incurred. Grants for funding of approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred and applied as a deduction from the research and development expenses. 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 recognizes compensation cost for an equity classified award with only service conditions that has a graded vesting schedule on a straight-line basis over the requisite service period for the entire award, provided that the cumulative amount of compensation cost recognized at any date at least equals the portion of the grant date fair value of such award that is vested at that date. 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. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) 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. 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, 2021, and 2020, the Company had a full valuation allowance against deferred tax assets. N. Marketable securities: Marketable debt securities are considered to be available for sale and are carried at fair value. Unrealized gains and losses net of tax, if any, are reported as a separate component of shareholders’ equity. The cost of marketable debt securities classified as available for sale is adjusted for amortization of premiums and accretion of discounts to maturity. Such amortization and accretion are included in interest income. Realized gains and losses and declines in value judged to be other than temporary, if any, are also included in other income, net. Interest on securities classified as available for sale is included in interest income. The cost of securities sold is based on the specific identification method. Management evaluates whether available-for-sale securities are other-than-temporarily impaired (OTTI) on a quarterly basis. Debt securities with unrealized losses are considered OTTI if the Company intends to sell the security or if it is more likely than not that the Company will be required to sell such security prior to any anticipated recovery. If management determines that a security is OTTI under these circumstances, the impairment recognized in earnings is measured as the entire difference between the amortized cost and the then-current fair value. During the years 2021 and 2020, no investment OTTI losses were realized. O. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (Topic 842). This ASU requires entities that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by leases with lease terms of more than 12 months. The Company adopted this ASU effective January 1, 2019 using the modified retrospective application, applying the new standard to leases in place as of the adoption date. Prior periods have not been adjusted. Arrangements that are determined to be leases at inception are recognized as long-term right-of-use assets (“ROU”) and lease liabilities in the condensed consolidated balance sheet at lease commencement. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future fixed lease payments over the lease term at commencement date. As most of the Company’s leases do not provide an implicit rate, the Company applies its incremental borrowing rate based on the economic environment at commencement date in determining the present value of future payments. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating leases or payments are recognized on a straight-line basis over the lease term. The Company determines if an arrangement is a lease at inception. Operating lease assets are presented as operating lease right-of-use (“ROU”) assets, and corresponding as lease liabilities (current portion), and as operating long-term lease liabilities, on the Company’s consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the remaining lease payments over the lease term at commencement date. The Company’s leases do not provide an implicit interest rate. The Company calculates the incremental borrowing rate to reflect the interest rate that it would have to pay to borrow on a collateralized basis an amount equal to the lease payments in a similar economic environment over a similar term, and considers the Company’s historical borrowing activities and market data in this determination. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that it will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) The Company has lease agreements with lease and non-lease components, which it accounts for as a single lease component. The Company has 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 the Company’s ROU assets and lease liabilities was not material. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. In addition, the Company does not have any related party leases and its sublease transactions are de minimis. P. Contingencies Management records and discloses legal contingencies in accordance with ASC Topic 450 Contingencies. A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. The Company monitors the stage of progress of its litigation matters to determine if any adjustments are required. Q. Recently issued accounting pronouncements From time to time, new accounting pronouncements are issued by FASB, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes by removing a variety of exceptions within the framework of ASC 740. These exceptions include the exception to the incremental approach for intra-period tax allocation in the event of a loss from continuing operations and income or a gain from other items (such as other comprehensive income), and the exception to using general methodology for the interim period tax accounting for year-to-date losses that exceed anticipated losses. The guidance will be effective for the Company beginning January 1, 2022, and interim periods in fiscal years beginning January 1, 2023. Early adoption is permitted. The Company is currently evaluating the effect that ASU 2019-12 will have on its consolidated financial statements. In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832), Disclosures by Business Entities About Government Assistance, which requires entities to provide disclosures on material government assistance transactions for annual reporting periods. The disclosures include information around the nature of the assistance, the related accounting policies used to account for government assistance, the effect of government assistance on the entity’s financial statements, and any significant terms and conditions of the agreements, including commitments and contingencies. The new standard is effective for the Company on January 1, 2022 and only impacts annual financial statement footnote disclosures. Therefore, the adoption will not have a material effect on the Company’s consolidated financial statements. R. 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. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 3 - FAIR VALUE MEASUREMENTS Fair value measurement 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, 2021 and 2020: SCHEDULE OF FAIR VALUE MEASUREMENT INPUTS AND VALUATION TECHNIQUES As of December 31, 2021 Total Level 1 Level 2 Level 3 Assets: Cash equivalents: Money market funds $ 8,587 $ 8,587 $ - $ - Marketable securities: Other money market funds $ 1,999 $ 1,999 $ - $ - As of December 31, 2020 Total Level 1 Level 2 Level 3 Assets: Cash equivalents: Money market funds $ 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 $ 270 $ - $ - $ 270 The Company’s financial assets are measured at fair value on a recurring basis by level within the fair value hierarchy. The Company’s marketable securities and money market funds are classified as Level 1. Other than that, the Company doesn’t have any other financial assets or financial liabilities marked to market at fair value as of December 31, 2021 and 2020. The contractual maturity of the marketable security is one year.

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT ASSETS	NOTE 4 - OTHER CURRENT ASSETS SCHEDULE OF OTHER CURRENT ASSETS 2021 2020 As of December 31, 2021 2020 Amounts due from government institutions $ 174 $ 70 Convertible loan investment - 270 Prepaid expenses others 126 181 Total Other current assets $ 300 $ 521 MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
Leases
LEASES	NOTE 5 - LEASES In November 2019, the Company signed a lease agreement for the period from November 2019 till October 2022. In addition, the Company received an option to extend the lease agreement for additional 2 The monthly lease payments are approximately $ 16 To secure the lease payments the Company had issued bank guarantee of $ 48 SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES For the Years Ended December 31, 2021 2020 Cash payments and expenses $ 330 $ 229 Undiscounted maturities of operating lease payments as of December 31, 2021 are summarized as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2021 As of December 31, 2021 2022 $ 324 2023 269 2024 163 2025 - Total future lease payments $ 756 Less imputed interest (76 ) Total lease liability balance $ 680 SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES As of December 31, 2021 2020 Operating leases weighted average remaining lease term (in years) 3 4 Operating leases weighted average discount rate 9 % 9 % MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 6 - PROPERTY AND EQUIPMENT, NET SUMMARY OF PROPERTY AND EQUIPMENT, NET As of December 31, 2021 2020 Cost: Research equipment and software $ 68 $ 63 Leasehold improvement 229 211 Furniture and office equipment 236 190 533 464 Accumulated Depreciation: Research equipment and software 54 54 Leasehold improvement 89 47 Furniture and office equipment 146 112 289 213 $ 244 $ 251

ACCRUED LIABILITIES

ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	NOTE 7 - ACCRUED LIABILITIES SUMMARY OF ACCRUED LIABILITIES 2021 2020 As of December 31, 2021 2020 Employee-related liabilities $ 1,031 $ 619 Other current liabilities 396 264 Total Accrued Liabilities $ 1,427 $ 883

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 - COMMITMENTS AND CONTINGENCIES Government Grants: Microbot Israel obtained from the Israeli Innovation Authority (“IIA”) grants for participation in research and development for the years 2013 through December 31, 2021 in the total amount of approximately $ 1,500 3 3.5 The repayment of the grants is contingent upon the successful completion of the Company’s research and development programs and generating sales. The Company has no obligation to repay these grants, if the project fails, is unsuccessful or aborted or if no sales are generated. The financial risk is assumed completely by the Government of Israel. The grants are received from the Government on a project-by-project basis. TRDF Agreement: Microbot Israel signed an agreement with the Technion Research and Development Foundation (“TRDF”) in June 2012 by which TRDF transferred to Microbot Israel a global, exclusive, royalty-bearing license. As partial consideration for the license, Microbot Israel shall pay TRDF royalties on net sales (between 1.5 3 MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) 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 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 6,738 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 1.00 40,000 12.86 exchange rate of NIS 3.11 to the dollar ATM Agreement: On June 10, 2021, the Company entered into an At-the-Market Offering Agreement (the “ATM Agreement”) with H.C. Wainwright & Co. LLC (“Wainwright”), as sales agent, in connection with an “at the market offering” under which the Company may offer and sell, from time to time in its sole discretion, shares of its common stock, par value $ 0.01 10,000 The offer and sale of the shares pursuant to the ATM Agreement will terminate upon the earlier of (a) the issuance and sale of all of the shares of common stock subject to the ATM Agreement or (b) the termination of the ATM Agreement by Wainwright or the Company pursuant to the terms thereof. The Company has no obligation to sell any of the shares and may at any time suspend offers under the ATM Agreement or terminate the ATM Agreement. Strategic collaboration agreement with Stryker On December 22, 2021, the Company entered into a strategic collaboration agreement for technology co-development with Stryker Corporation, acting through its Neurovascular Division. Pursuant to the Agreement, the collaborative development program between the Company and Stryker aims to integrate certain of Stryker’s instruments with the Company’s LIBERTY Robotic System to address certain neurovascular procedures. The activities contemplated by the Agreement shall be specified in one or more development plans derived from the terms and conditions set forth in the Agreement. Each party bears its own costs and expenses in connection with the performance of the Agreement and its assigned development activities. Each of the Company and Stryker shall retain its right, title and interest to its existing intellectual property. Jointly developed intellectual property shall be owned by a party, based on the nature of the intellectual property as it relates to each parties’ respective business, and licensed back to the other party pursuant to a worldwide, irrevocable, perpetual, royalty-free, paid-up, nonexclusive, sub-licensable license. Jointly developed intellectual property that is not exclusively pertaining to one party’s business shall be jointly and equally owned by both the Company and Stryker. The term of the Agreement continues until the completion of the last development plan agreed upon, unless earlier terminated pursuant to the terms of the Agreement. The activities with Striker expected to start in the first quarter of 2022. Each of the Company and Stryker are subject to customary terms regarding non-disclosure of the other’s confidential information, and are further subject to mutual indemnification obligations. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) 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 83,333 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 by decision and order entered on February 17, 2021. At this time no estimation of the potential outcome of the litigation can be made and as such, no allowance was recorded. 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 amount of profits was estimated in the complaint to be approximately $ 468 . 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 Microbot stock of $151. On December 18, 2020, the Magistrate Judge recommended that: (i) judgment of $ 485 On March 30, 2021, the Court issued an Order adopting the Magistrate Judge’s Report & Recommendation; and on March 31, 2021, the Clerk entered Judgement against Joseph Mona and in favor of the Company in the amount of $ 484 MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SHARE CAPITAL	NOTE 9 - SHARE CAPITAL Share Capital Developments As of December 31, 2021, and 2020, the Company has 7,108,133 Employee Stock Option Grants During the year ended December 31, 2020, the Company granted Mr. Harel Gadot, the Company’s Chairman of the Board, President and CEO, options to purchase an aggregate of 166,666 shares of the Company’s common stock, at an exercise price per share of $ 9.64 . The stock options vest over a period of one year 1,237 . During the year ended December 31, 2020, the Company granted certain employees, consultants and directors, options to purchase an aggregate of 47,479 6.16 8.16 3 700 During the year ended December 31, 2021, the Company granted to Mr. Harel Gadot, the Company’s Chairman of the Board, President and CEO, options to purchase an aggregate of 190,000 8.48 2 646 During the year ended December 31, 2021, the Company granted to certain employees and consultants and directors, options to purchase an aggregate of 231,426 6.72 7.26 3 740 A summary of the Company’s option activity related to options to employees and directors, and related information is as follows: SUMMARY OF STOCK OPTION ACTIVITY For the Year Ended December 31, 2021 Number of stock options Weighted average exercise price Outstanding as of December 31, 2020 575,722 $ 9.14 Granted 421,426 7.60 Exercised (965 ) - (*) Forfeited (8,818 ) - Outstanding as of December 31, 2021 997,148 $ 8.48 Vested at end of period 568,053 $ 9.08 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 9.00 Exercised (965 ) - (*) Forfeited (8,818 ) - Outstanding as of December 31, 2020 575,722 $ 9.14 Vested at end of period 332,104 $ 9.13 (*) Less than $ 0.01 MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) The Company recognizes forfeitures of outstanding options as they occur. 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 31, 2021 and December 31, 2020, respectively. As of December 31, 2021, and 2020, the aggregate intrinsic value of the outstanding options is $ 974 702 815 657 As of December 31, 2021, there were approximately $ 2,143 1.8 The stock options outstanding as of December 31, 2021 and December 31, 2020, summarized by exercise prices, are as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING Exercise price $ Stock options outstanding as of Stock options outstanding as of Weighted average remaining contractual life – years as of Weighted average remaining contractual life – years as of Stock options exercisable as of Stock options exercisable as of 4.20 77,846 77,846 3.0 4.0 77,846 77,846 5.06 15,808 15,808 7.8 8.8 11,064 6,320 5.95 17,503 17,503 7.6 8.6 13,564 8,312 6.16 31,492 31,492 8.5 9.5 16,834 6,250 6.72 125,000 - 9.4 - 31,249 - 7.00 81,426 - 9.8 - - - 7.22 11,084 11,084 8.9 9.3 4,432 - 7.26 25,000 - 9.8 - - - 8.16 4,902 4,902 8.6 9.5 2,328 - 8.48 190,000 - 9.1 - - - 8.60 9,304 9,304 7.1 8.1 9,304 7,208 9.00 10,000 10,000 6.6 7.6 10,000 7,750 9.64 166,666 166,666 8.2 9.2 166,666 - 15.30 38,533 38,533 6.0 7.0 38,533 38,533 15.75 131,007 131,007 5.7 6.7 124,656 118,308 (*) - 61,577 61,577 4.3 5.3 61,577 61,577 997,148 575,722 7.6 7.3 568,053 332,104 (*) 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 31, 2021 and 2020 was $ 1,386 1,937 MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) Employee Stock Option Grants The grant date fair values of stock options granted in the years ended December 31, 2021 and 2020 were estimated using the Black-Scholes valuation model with the following: SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS For the Years Ended December 31, 2021 2020 Expected volatility 118.34 134.27 % 113.86 135.21 % Risk-free interest 0.42 1.22 % 0.33 1.62 % Dividend yield 0 % 0 % Expected terms (years) 5.28 5.33 5.5 5.8 Warrants The remaining outstanding warrants and terms as of December 31, 2021 and 2020 are as follows: SCHEDULE OF WARRANTS OUTSTANDING Issuance date Outstanding and exercisable as of December 31, 2021 and 2020 Exercise Price Exercisable Through Series A (2013 183 $ 2,754.00 April 9, 2023 Series B (2016) 2,770 $ 40.50 March 14, 2022 Warrant to underwriters 1.2019 8,082 $ 8.13 July 14, 2022 Warrant to underwriters 1.2019 29,500 $ 12.50 July 15, 2022 Warrant to underwriters 12.2019 45,643 $ 13.13 June 25, 2023 Warrant to underwriters 12.2019 47,619 $ 13.13 June 27, 2023 Warrant to underwriters 12.2019 45,045 $ 13.88 June 30, 2023

BASIC AND DILUTED NET LOSS PER

BASIC AND DILUTED NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
BASIC AND DILUTED NET LOSS PER SHARE	NOTE 10 - BASIC AND DILUTED NET LOSS PER SHARE The basic and diluted net loss per share and weighted average number of shares of common stock used in the calculation of basic and diluted net loss per share were presented in the consolidated statements of comprehensive loss for the years ended December 31, 2021 and 2020. Due to the net loss to common stockholders in each of the periods presented above, diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been anti-dilutive. As of December 31, 2021 and 2020, potentially dilutive securities excluded from the diluted loss per share calculation are as follows: MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM DILUTED LOSS PER SHARE For the Years Ended 2021 2020 Series A and B warrants 2,953 2,953 Warrant to underwriters 12.2019 175,889 175,889 Outstanding options to purchase common stock 997,148 575,722

RESEARCH AND DEVELOPMENT EXPENS

RESEARCH AND DEVELOPMENT EXPENSES, NET	12 Months Ended
	Dec. 31, 2021
Research and Development [Abstract]
RESEARCH AND DEVELOPMENT EXPENSES, NET	NOTE 11 - RESEARCH AND DEVELOPMENT EXPENSES, NET SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES 2021 2020 For the Years Ended 2021 2020 Payroll and related expenses $ 3,030 $ 1,596 Share-based compensation 183 121 Professional services 1,532 761 Materials 703 273 Patents 251 255 Rent 206 195 Office and maintenance expenses 123 94 Depreciation 72 64 Other 53 37 Research and development expense $ 6,153 $ 3,396

GENERAL AND ADMINISTRATIVE EXPE

GENERAL AND ADMINISTRATIVE EXPENSES	12 Months Ended
	Dec. 31, 2021
General And Administrative Expenses
GENERAL AND ADMINISTRATIVE EXPENSES	NOTE 12 - GENERAL AND ADMINISTRATIVE EXPENSES SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2021 2020 For the Years Ended 2021 2020 Payroll and related expenses $ 1,391 $ 1,500 Government fees 170 334 Share-based compensation 1,203 1,816 Professional services 1,298 1,036 Insurance 732 500 Public and investor relations 203 272 Office and maintenance expenses 108 126 Travel 42 62 Other 53 43 Depreciation 4 4 General and administrative expenses $ 5,204 $ 5,693

TRANSACTIONS AND BALANCES WITH

TRANSACTIONS AND BALANCES WITH RELATED PARTIES	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
TRANSACTIONS AND BALANCES WITH RELATED PARTIES	NOTE 13 - TRANSACTIONS AND BALANCES WITH RELATED PARTIES SCHEDULE OF RELATED PARTY TRANSACTION AND BALANCES 2021 2020 For the Years Ended 2021 2020 Transactions: Payroll and related expenses $ 1,912 $ 1,310 ESOP expenses to CEO and executive officers 846 1,664 Directors fees 300 196 ESOP expenses to directors 91 134 Insurance 727 477 Total $ 3,876 $ 3,781 2021 2020 As of December 31, 2021 2020 Balances: Other accounts payable $ 413 $ 313 MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data)

TAXES ON INCOME

TAXES ON INCOME	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
TAXES ON INCOME	NOTE 14 - TAXES ON INCOME The Company is subject to income taxes under the Israeli and U.S. tax laws: Corporate tax rates The Company is subject to Israeli corporate tax rate of 23 The Company is subject to a blended U.S. tax rate (Federal as well as state corporate tax) of 21 As of December 31, 2021 and 2020, the Company generated accumulated net operating losses in Israel of approximately $ 26,623 and $ 19,773 , respectively, which may be carried forward and offset against taxable income in the future for an indefinite period. As of December 31, 2021 and 2020, the Company generated accumulated net operating losses in the U.S. of approximately $ 496,950 and $ 492,487 , respectively. 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. SCHEDULE OF DEFERRED TAX ASSETS 2021 2020 For the Years Ended December 31, 2021 2020 Net operating loss carry-forward $ 523,573 $ 512,260 Total deferred tax assets 109,950 107,574 Valuation allowance (109,950 ) (107,574 ) 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: SCHEDULE OF STATUTORY CORPORATE TAX RATE AND EFFECTIVE INCOME TAX RATE For the Years Ended December 31, 2021 2020 Net loss in Israel $ 6,853 $ 4,042 Net loss in U.S. $ 4,460 $ 5,127 Statutory tax rate 21 23 21 23 Income Tax under statutory tax rate 2,513 2,005 Change in valuation allowance (2,513 ) (2,005 ) Actual provision for income tax $ - $ -

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
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, 2021 and 2020 included an $ 87 84
Fair value of financial instruments:	F. Fair value of financial instruments: The carrying values of cash and cash equivalents, other receivable and other accounts payable and accrued liabilities approximate their fair value due to the short-term maturity of these instruments. The Company measures the fair value of certain of its financial instruments (such as marketable securities) on a recurring basis. The method of determining the fair value of marketable securities is 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: Property and equipment 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: ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT % 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 balance sheets.
Basic and diluted net loss per share:	J. Basic and diluted net loss per share: Basic net loss per share is calculated by dividing net loss attributable to common stock shareholders by the weighted average number of shares of common stock outstanding during the year without consideration of potentially dilutive securities. Diluted net loss per share is calculated by giving effect to all potentially dilutive securities outstanding for the period using the treasury share method. All outstanding stock options and warrants have been excluded from the calculation of the diluted loss per share for the years ended December 31, 2021 and December 31, 2020, 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 statement of operations as incurred. Grants for funding of approved research and development projects are recognized at the time the Company is entitled to such grants, on the basis of the costs incurred and applied as a deduction from the research and development expenses.
Share-based compensation:	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 recognizes compensation cost for an equity classified award with only service conditions that has a graded vesting schedule on a straight-line basis over the requisite service period for the entire award, provided that the cumulative amount of compensation cost recognized at any date at least equals the portion of the grant date fair value of such award that is vested at that date. 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. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) 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.
Income Taxes:	M. 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, 2021, and 2020, the Company had a full valuation allowance against deferred tax assets.
Marketable securities:	N. Marketable securities: Marketable debt securities are considered to be available for sale and are carried at fair value. Unrealized gains and losses net of tax, if any, are reported as a separate component of shareholders’ equity. The cost of marketable debt securities classified as available for sale is adjusted for amortization of premiums and accretion of discounts to maturity. Such amortization and accretion are included in interest income. Realized gains and losses and declines in value judged to be other than temporary, if any, are also included in other income, net. Interest on securities classified as available for sale is included in interest income. The cost of securities sold is based on the specific identification method. Management evaluates whether available-for-sale securities are other-than-temporarily impaired (OTTI) on a quarterly basis. Debt securities with unrealized losses are considered OTTI if the Company intends to sell the security or if it is more likely than not that the Company will be required to sell such security prior to any anticipated recovery. If management determines that a security is OTTI under these circumstances, the impairment recognized in earnings is measured as the entire difference between the amortized cost and the then-current fair value. During the years 2021 and 2020, no investment OTTI losses were realized.
Leases	O. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (Topic 842). This ASU requires entities that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by leases with lease terms of more than 12 months. The Company adopted this ASU effective January 1, 2019 using the modified retrospective application, applying the new standard to leases in place as of the adoption date. Prior periods have not been adjusted. Arrangements that are determined to be leases at inception are recognized as long-term right-of-use assets (“ROU”) and lease liabilities in the condensed consolidated balance sheet at lease commencement. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future fixed lease payments over the lease term at commencement date. As most of the Company’s leases do not provide an implicit rate, the Company applies its incremental borrowing rate based on the economic environment at commencement date in determining the present value of future payments. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating leases or payments are recognized on a straight-line basis over the lease term. The Company determines if an arrangement is a lease at inception. Operating lease assets are presented as operating lease right-of-use (“ROU”) assets, and corresponding as lease liabilities (current portion), and as operating long-term lease liabilities, on the Company’s consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the remaining lease payments over the lease term at commencement date. The Company’s leases do not provide an implicit interest rate. The Company calculates the incremental borrowing rate to reflect the interest rate that it would have to pay to borrow on a collateralized basis an amount equal to the lease payments in a similar economic environment over a similar term, and considers the Company’s historical borrowing activities and market data in this determination. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that it will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. MICROBOT MEDICAL INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS U.S. dollars in thousands (Except share and per share data) The Company has lease agreements with lease and non-lease components, which it accounts for as a single lease component. The Company has 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 the Company’s ROU assets and lease liabilities was not material. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. In addition, the Company does not have any related party leases and its sublease transactions are de minimis.
Contingencies	P. Contingencies Management records and discloses legal contingencies in accordance with ASC Topic 450 Contingencies. A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. The Company monitors the stage of progress of its litigation matters to determine if any adjustments are required.
Recently issued accounting pronouncements	Q. Recently issued accounting pronouncements From time to time, new accounting pronouncements are issued by FASB, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes by removing a variety of exceptions within the framework of ASC 740. These exceptions include the exception to the incremental approach for intra-period tax allocation in the event of a loss from continuing operations and income or a gain from other items (such as other comprehensive income), and the exception to using general methodology for the interim period tax accounting for year-to-date losses that exceed anticipated losses. The guidance will be effective for the Company beginning January 1, 2022, and interim periods in fiscal years beginning January 1, 2023. Early adoption is permitted. The Company is currently evaluating the effect that ASU 2019-12 will have on its consolidated financial statements. In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832), Disclosures by Business Entities About Government Assistance, which requires entities to provide disclosures on material government assistance transactions for annual reporting periods. The disclosures include information around the nature of the assistance, the related accounting policies used to account for government assistance, the effect of government assistance on the entity’s financial statements, and any significant terms and conditions of the agreements, including commitments and contingencies. The new standard is effective for the Company on January 1, 2022 and only impacts annual financial statement footnote disclosures. Therefore, the adoption will not have a material effect on the Company’s consolidated financial statements.
Recently issued accounting pronouncements not yet adopted	R. 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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT	Property and equipment 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: ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT % 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, 2021
Fair Value Disclosures [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, 2021 and 2020: SCHEDULE OF FAIR VALUE MEASUREMENT INPUTS AND VALUATION TECHNIQUES As of December 31, 2021 Total Level 1 Level 2 Level 3 Assets: Cash equivalents: Money market funds $ 8,587 $ 8,587 $ - $ - Marketable securities: Other money market funds $ 1,999 $ 1,999 $ - $ - As of December 31, 2020 Total Level 1 Level 2 Level 3 Assets: Cash equivalents: Money market funds $ 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 $ 270 $ - $ - $ 270

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF OTHER CURRENT ASSETS	SCHEDULE OF OTHER CURRENT ASSETS 2021 2020 As of December 31, 2021 2020 Amounts due from government institutions $ 174 $ 70 Convertible loan investment - 270 Prepaid expenses others 126 181 Total Other current assets $ 300 $ 521

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
Leases
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES	SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES For the Years Ended December 31, 2021 2020 Cash payments and expenses $ 330 $ 229
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	Undiscounted maturities of operating lease payments as of December 31, 2021 are summarized as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2021 As of December 31, 2021 2022 $ 324 2023 269 2024 163 2025 - Total future lease payments $ 756 Less imputed interest (76 ) Total lease liability balance $ 680
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES	SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES As of December 31, 2021 2020 Operating leases weighted average remaining lease term (in years) 3 4 Operating leases weighted average discount rate 9 % 9 %

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
SUMMARY OF PROPERTY AND EQUIPMENT, NET	SUMMARY OF PROPERTY AND EQUIPMENT, NET As of December 31, 2021 2020 Cost: Research equipment and software $ 68 $ 63 Leasehold improvement 229 211 Furniture and office equipment 236 190 533 464 Accumulated Depreciation: Research equipment and software 54 54 Leasehold improvement 89 47 Furniture and office equipment 146 112 289 213 $ 244 $ 251

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
SUMMARY OF ACCRUED LIABILITIES	SUMMARY OF ACCRUED LIABILITIES 2021 2020 As of December 31, 2021 2020 Employee-related liabilities $ 1,031 $ 619 Other current liabilities 396 264 Total Accrued Liabilities $ 1,427 $ 883

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2021
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: SUMMARY OF STOCK OPTION ACTIVITY For the Year Ended December 31, 2021 Number of stock options Weighted average exercise price Outstanding as of December 31, 2020 575,722 $ 9.14 Granted 421,426 7.60 Exercised (965 ) - (*) Forfeited (8,818 ) - Outstanding as of December 31, 2021 997,148 $ 8.48 Vested at end of period 568,053 $ 9.08 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 9.00 Exercised (965 ) - (*) Forfeited (8,818 ) - Outstanding as of December 31, 2020 575,722 $ 9.14 Vested at end of period 332,104 $ 9.13 (*) Less than $ 0.01
SCHEDULE OF STOCK OPTIONS OUTSTANDING	The stock options outstanding as of December 31, 2021 and December 31, 2020, summarized by exercise prices, are as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING Exercise price $ Stock options outstanding as of Stock options outstanding as of Weighted average remaining contractual life – years as of Weighted average remaining contractual life – years as of Stock options exercisable as of Stock options exercisable as of 4.20 77,846 77,846 3.0 4.0 77,846 77,846 5.06 15,808 15,808 7.8 8.8 11,064 6,320 5.95 17,503 17,503 7.6 8.6 13,564 8,312 6.16 31,492 31,492 8.5 9.5 16,834 6,250 6.72 125,000 - 9.4 - 31,249 - 7.00 81,426 - 9.8 - - - 7.22 11,084 11,084 8.9 9.3 4,432 - 7.26 25,000 - 9.8 - - - 8.16 4,902 4,902 8.6 9.5 2,328 - 8.48 190,000 - 9.1 - - - 8.60 9,304 9,304 7.1 8.1 9,304 7,208 9.00 10,000 10,000 6.6 7.6 10,000 7,750 9.64 166,666 166,666 8.2 9.2 166,666 - 15.30 38,533 38,533 6.0 7.0 38,533 38,533 15.75 131,007 131,007 5.7 6.7 124,656 118,308 (*) - 61,577 61,577 4.3 5.3 61,577 61,577 997,148 575,722 7.6 7.3 568,053 332,104 (*) 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, 2021 and 2020 were estimated using the Black-Scholes valuation model with the following: SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS For the Years Ended December 31, 2021 2020 Expected volatility 118.34 134.27 % 113.86 135.21 % Risk-free interest 0.42 1.22 % 0.33 1.62 % Dividend yield 0 % 0 % Expected terms (years) 5.28 5.33 5.5 5.8
SCHEDULE OF WARRANTS OUTSTANDING	The remaining outstanding warrants and terms as of December 31, 2021 and 2020 are as follows: SCHEDULE OF WARRANTS OUTSTANDING Issuance date Outstanding and exercisable as of December 31, 2021 and 2020 Exercise Price Exercisable Through Series A (2013 183 $ 2,754.00 April 9, 2023 Series B (2016) 2,770 $ 40.50 March 14, 2022 Warrant to underwriters 1.2019 8,082 $ 8.13 July 14, 2022 Warrant to underwriters 1.2019 29,500 $ 12.50 July 15, 2022 Warrant to underwriters 12.2019 45,643 $ 13.13 June 25, 2023 Warrant to underwriters 12.2019 47,619 $ 13.13 June 27, 2023 Warrant to underwriters 12.2019 45,045 $ 13.88 June 30, 2023

BASIC AND DILUTED NET LOSS PE_2

BASIC AND DILUTED NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM DILUTED LOSS PER SHARE	SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM DILUTED LOSS PER SHARE For the Years Ended 2021 2020 Series A and B warrants 2,953 2,953 Warrant to underwriters 12.2019 175,889 175,889 Outstanding options to purchase common stock 997,148 575,722

RESEARCH AND DEVELOPMENT EXPE_2

RESEARCH AND DEVELOPMENT EXPENSES, NET (Tables)	12 Months Ended
	Dec. 31, 2021
Research and Development [Abstract]
SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES	SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES 2021 2020 For the Years Ended 2021 2020 Payroll and related expenses $ 3,030 $ 1,596 Share-based compensation 183 121 Professional services 1,532 761 Materials 703 273 Patents 251 255 Rent 206 195 Office and maintenance expenses 123 94 Depreciation 72 64 Other 53 37 Research and development expense $ 6,153 $ 3,396

GENERAL AND ADMINISTRATIVE EX_2

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2021
General And Administrative Expenses
SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES	SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2021 2020 For the Years Ended 2021 2020 Payroll and related expenses $ 1,391 $ 1,500 Government fees 170 334 Share-based compensation 1,203 1,816 Professional services 1,298 1,036 Insurance 732 500 Public and investor relations 203 272 Office and maintenance expenses 108 126 Travel 42 62 Other 53 43 Depreciation 4 4 General and administrative expenses $ 5,204 $ 5,693

TRANSACTIONS AND BALANCES WIT_2

TRANSACTIONS AND BALANCES WITH RELATED PARTIES (Tables)	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTY TRANSACTION AND BALANCES	SCHEDULE OF RELATED PARTY TRANSACTION AND BALANCES 2021 2020 For the Years Ended 2021 2020 Transactions: Payroll and related expenses $ 1,912 $ 1,310 ESOP expenses to CEO and executive officers 846 1,664 Directors fees 300 196 ESOP expenses to directors 91 134 Insurance 727 477 Total $ 3,876 $ 3,781 2021 2020 As of December 31, 2021 2020 Balances: Other accounts payable $ 413 $ 313

TAXES ON INCOME (Tables)

TAXES ON INCOME (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAX ASSETS	SCHEDULE OF DEFERRED TAX ASSETS 2021 2020 For the Years Ended December 31, 2021 2020 Net operating loss carry-forward $ 523,573 $ 512,260 Total deferred tax assets 109,950 107,574 Valuation allowance (109,950 ) (107,574 ) 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: SCHEDULE OF STATUTORY CORPORATE TAX RATE AND EFFECTIVE INCOME TAX RATE For the Years Ended December 31, 2021 2020 Net loss in Israel $ 6,853 $ 4,042 Net loss in U.S. $ 4,460 $ 5,127 Statutory tax rate 21 23 21 23 Income Tax under statutory tax rate 2,513 2,005 Change in valuation allowance (2,513 ) (2,005 ) Actual provision for income tax $ - $ -

GENERAL (Details Narrative)

GENERAL (Details Narrative)	Dec. 31, 2021USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Unrestricted cash and cash equivalent	$ 15,492

ESTIMATED USEFUL LIVES OF PROPE

ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT (Details)	12 Months Ended
	Dec. 31, 2021
Research Equipment and Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	25 years
Research Equipment and Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	33 years
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	Over the lease period

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Restricted cash	$ 87	$ 84

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENT INPUTS AND VALUATION TECHNIQUES (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	$ 8,587	$ 8,585
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	8,587	8,585
Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
Other Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	1,999	2,000
Other Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value	1,999	2,000
Other Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
Other Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		2,998
US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
Marketable Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		4,998
Marketable Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		4,998
Marketable Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
Marketable Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
Convertible Loan Investment [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		270
Convertible Loan Investment [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
Convertible Loan Investment [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value
Convertible Loan Investment [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value		$ 270

SCHEDULE OF OTHER CURRENT ASSET

SCHEDULE OF OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Amounts due from government institutions	$ 174	$ 70
Convertible loan investment		270
Prepaid expenses others	126	181
Total Other current assets	$ 300	$ 521

SCHEDULE OF SUPPLEMENTAL CASH F

SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Leases
Cash payments for operating leases	$ 330	$ 229

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details) $ in Thousands	Dec. 31, 2021USD ($)
Leases
2022	$ 324
2023	269
2024	163
2025
Total future lease payments	756
Less imputed interest	(76)
Total lease liability balance	$ 680

SCHEDULE OF SUPPLEMENTAL INFORM

SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES (Details)	Dec. 31, 2021	Dec. 31, 2020
Operating leases weighted average remaining lease term (in years)		4 years
Operating leases weighted average discount rate	9.00%	9.00%
Minimum [Member]
Operating leases weighted average remaining lease term (in years)	3 years

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Nov. 30, 2019
Leases
Short-term lease term		2 years
Lease payment	$ 16
Issued bank guarantee	$ 48

SUMMARY OF PROPERTY AND EQUIPME

SUMMARY OF PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Cost	$ 533	$ 464
Accumulated Depreciation	289	213
Net book value	244	251
Research Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Cost	68	63
Accumulated Depreciation	54	54
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	229	211
Accumulated Depreciation	89	47
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	236	190
Accumulated Depreciation	$ 146	$ 112

SUMMARY OF ACCRUED LIABILITIES

SUMMARY OF ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Employee-related liabilities	$ 1,031	$ 619
Other current liabilities	396	264
Total Accrued Liabilities	$ 1,427	$ 883

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) $ / shares in Units, ₪ in Thousands, $ in Thousands	Mar. 31, 2021USD ($)	Dec. 18, 2020USD ($)	Apr. 28, 2019USD ($)	May 25, 2018USD ($)shares	Jan. 04, 2018USD ($)$ / shares	Jan. 04, 2018ILS (₪)	Jun. 30, 2012	Dec. 31, 2021USD ($)$ / sharesshares	Jun. 10, 2021USD ($)$ / shares	Dec. 31, 2020$ / shares
Loss Contingencies [Line Items]
Monthly consultation fee | ₪						₪ 40,000
Monthly consultation fee in USD | $ / shares					$ 12.86
Currency exchange rate, description					exchange rate of NIS 3.11 to the dollar	exchange rate of NIS 3.11 to the dollar
Common stock par value | $ / shares								$ 0.01		$ 0.01
Litigation settlement		$ 485
Joseph Mona [Member]
Loss Contingencies [Line Items]
Purchase price of plaintiffs	$ 484
Securities Purchase Agreement [Member]
Loss Contingencies [Line Items]
Settlement amount								$ 3,700
Number of post-stock split shares returned | shares								83,333
Purchase price of plaintiffs								$ 6,750
CardioSert Ltd [Member]
Loss Contingencies [Line Items]
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
H.C. Wainwright & Co. LLC [Member] | At-the-Market Offering Agreement [Member]
Loss Contingencies [Line Items]
Common stock par value | $ / shares									$ 0.01
Offering costs									$ 10,000
Alliance Investment Management, Ltd. [Member]
Loss Contingencies [Line Items]
Litigation settlement			$ 468
Minimum [Member] | CardioSert Ltd [Member]
Loss Contingencies [Line Items]
Investments					$ 2,000
Minimum [Member] | Technion Research and Development Foundation Limited [Member]
Loss Contingencies [Line Items]
Royalties payable as percentage of future sales							1.50%
Maximum [Member] | Technion Research and Development Foundation Limited [Member]
Loss Contingencies [Line Items]
Royalties payable as percentage of future sales							3.00%
2013 Through December 31, 2020 [Member] | Israeli Innovation Authority [Member]
Loss Contingencies [Line Items]
Total grants obtained								$ 1,500
2013 Through December 31, 2020 [Member] | Israeli Innovation Authority [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Royalties payable as percentage of future sales								3.00%
2013 Through December 31, 2020 [Member] | Israeli Innovation Authority [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Royalties payable as percentage of future sales								3.50%

SUMMARY OF STOCK OPTION ACTIVIT

SUMMARY OF STOCK OPTION ACTIVITY (Details) - Employees and Directors [Member] - $ / shares		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of stock options outstanding, Outstanding at beginning of period		575,722	371,360
Weighted average exercise price, Outstanding at beginning of period		$ 9.14	$ 9.19
Number of stock options outstanding, Granted		421,426	214,145
Weighted average exercise price, Granted		$ 7.60	$ 9
Number of stock options outstanding, Excercise			(965)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	[1]
Number of stock options outstanding, Forfeited			(8,818)
Weighted average exercise price, Forfeited
Number of stock options outstanding, Outstanding at end of period		997,148	575,722
Weighted average exercise price, Outstanding at end of period		$ 8.48	$ 9.14
Number of stock options outstanding, Vested at end of period		568,053	332,104
Weighted average exercise price, Vested at end of period		$ 9.08	$ 9.13
[1]	Less than $ 0.01

SUMMARY OF STOCK OPTION ACTIV_2

SUMMARY OF STOCK OPTION ACTIVITY (Details) (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.01
Exercise Price Ten [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 8.48	$ 8.48
Exercise Price Ten [Member] | Employees and Directors [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 0.01

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING (Details) - $ / shares		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 0.01
Stock options outstanding		997,148	575,722
Weighted average remaining contractual life		7 years 7 months 6 days	7 years 3 months 18 days
Stock options exercisable		568,053	332,104
Exercise Price One [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 4.20	$ 4.20
Stock options outstanding		77,846	77,846
Weighted average remaining contractual life		3 years	4 years
Stock options exercisable		77,846	77,846
Exercise Price Two [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 5.06	$ 5.06
Stock options outstanding		15,808	15,808
Weighted average remaining contractual life		7 years 9 months 18 days	8 years 9 months 18 days
Stock options exercisable		11,064	6,320
Exercise Price Three [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 5.95	$ 5.95
Stock options outstanding		17,503	17,503
Weighted average remaining contractual life		7 years 7 months 6 days	8 years 7 months 6 days
Stock options exercisable		13,564	8,312
Exercise Price Four [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 6.16	$ 6.16
Stock options outstanding		31,492	31,492
Weighted average remaining contractual life		8 years 6 months	9 years 6 months
Stock options exercisable		16,834	6,250
Exercise Price Five [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 6.72	$ 6.72
Stock options outstanding		125,000
Weighted average remaining contractual life		9 years 4 months 24 days
Stock options exercisable		31,249
Exercise Price Six [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 7	$ 7
Stock options outstanding		81,426
Weighted average remaining contractual life		9 years 9 months 18 days
Stock options exercisable
Exercise Price Seven [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 7.22	$ 7.22
Stock options outstanding		11,084	11,084
Weighted average remaining contractual life		8 years 10 months 24 days	9 years 3 months 18 days
Stock options exercisable		4,432
Exercise Price Eight [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 7.26	$ 7.26
Stock options outstanding		25,000
Weighted average remaining contractual life		9 years 9 months 18 days
Stock options exercisable
Exercise Price Nine [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 8.16	$ 8.16
Stock options outstanding		4,902	4,902
Weighted average remaining contractual life		8 years 7 months 6 days	9 years 6 months
Stock options exercisable		2,328
Exercise Price Ten [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 8.48	$ 8.48
Stock options outstanding		190,000
Weighted average remaining contractual life		9 years 1 month 6 days
Stock options exercisable
Exercise Price Eleven [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 8.60	$ 8.60
Stock options outstanding		9,304	9,304
Weighted average remaining contractual life		7 years 1 month 6 days	8 years 1 month 6 days
Stock options exercisable		9,304	7,208
Exercise Price Twelve [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 9	$ 9
Stock options outstanding		10,000	10,000
Weighted average remaining contractual life		6 years 7 months 6 days	7 years 7 months 6 days
Stock options exercisable		10,000	7,750
Exercise Price Thirteen [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 9.64	$ 9.64
Stock options outstanding		166,666	166,666
Weighted average remaining contractual life		8 years 2 months 12 days	9 years 2 months 12 days
Stock options exercisable		166,666
Exercise Price Fourteen [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 15.30	$ 15.30
Stock options outstanding		38,533	38,533
Weighted average remaining contractual life		6 years	7 years
Stock options exercisable		38,533	38,533
Exercise Price Fifteen [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price		$ 15.75	$ 15.75
Stock options outstanding		131,007	131,007
Weighted average remaining contractual life		5 years 8 months 12 days	6 years 8 months 12 days
Stock options exercisable		124,656	118,308
Exercise Price Sixteen [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	[1]
Stock options outstanding		61,577	61,577
Weighted average remaining contractual life		4 years 3 months 18 days	5 years 3 months 18 days
Stock options exercisable		61,577	61,577
[1]	Less than $ 0.01

SCHEDULE OF STOCK OPTIONS OUT_2

SCHEDULE OF STOCK OPTIONS OUTSTANDING (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2021$ / shares
Equity [Abstract]
Exercise price	$ 0.01

SCHEDULE OF STOCK OPTIONS VALUA

SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Expected volatility, minimum	118.34%	113.86%
Expected volatility, maximum	134.27%	135.21%
Risk-free interest, minimum	0.42%	0.33%
Risk-free interest, maximum	1.22%	1.62%
Dividend yield	0.00%	0.00%
Minimum [Member]
Expected terms (years)	5 years 3 months 10 days	5 years 6 months
Maximum [Member]
Expected terms (years)	5 years 3 months 29 days	5 years 9 months 18 days

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details)	12 Months Ended
	Dec. 31, 2021$ / sharesshares
Series A (2013) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants | shares	183
Exercise price | $ / shares	$ 2,754
Exercisable Through	April 9, 2023
Series B (2016) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants | shares	2,770
Exercise price | $ / shares	$ 40.50
Exercisable Through	March 14, 2022
Warrant to Underwriters 1/2019 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants | shares	8,082
Exercise price | $ / shares	$ 8.13
Exercisable Through	July 14, 2022
Warrant to Underwriters 1/2019 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants | shares	29,500
Exercise price | $ / shares	$ 12.50
Exercisable Through	July 15, 2022
Warrant to Underwriters 12/2019 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants | shares	45,643
Exercise price | $ / shares	$ 13.13
Exercisable Through	June 25, 2023
Warrant to Underwriters 12/2019 One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants | shares	47,619
Exercise price | $ / shares	$ 13.13
Exercisable Through	June 27, 2023
Warrant to Underwriters 12/2019 Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of outstanding warrants | shares	45,045
Exercise price | $ / shares	$ 13.88
Exercisable Through	June 30, 2023

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares issued	7,108,133	7,108,133
Common stock, shares outstanding	7,108,133	7,108,133
Stock-based employee compensation	$ 1,386	$ 1,937
Aggregate intrinsic value of outstanding options	974	702
Aggregate intrinsic value of exercisable options	815	$ 657
Share Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized compensation costs, net of expected forfeitures	$ 2,143
Unrecognized compensation weighted average period	1 year 9 months 18 days
Mr. Harel Gadot [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of stock options granted	190,000	166,666
Weighted-average exercise price per share, granted	$ 8.48
Stock option vested term	2 years	1 year
Stock-based employee compensation	$ 646	$ 1,237
Mr. Harel Gadot [Member] | Common Stock [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted-average exercise price per share, granted		$ 9.64
Employees Consultants and Directors [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of stock options granted	231,426	47,479
Stock option vested term	3 years	3 years
Stock-based employee compensation	$ 740	$ 700
Employees Consultants and Directors [Member] | Common Stock [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted-average exercise price per share, granted	$ 7.26	$ 8.16
Employees Consultants and Directors [Member] | Common Stock [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted-average exercise price per share, granted	$ 6.72	$ 6.16

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM DILUTED LOSS PER SHARE (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from diluted loss per share	997,148	575,722
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from diluted loss per share	175,889	175,889
Series A and B Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from diluted loss per share	2,953	2,953

SCHEDULE OF RESEARCH AND DEVELO

SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES (Details) ₪ in Thousands, $ in Thousands	Jan. 04, 2018ILS (₪)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Payroll and related expenses		$ 1,912	$ 1,310
Share-based compensation		1,386	1,937
Professional services | ₪	₪ 40,000
Research and development expense		6,153	3,396
Research and Development Expense [Member]
Payroll and related expenses		3,030	1,596
Share-based compensation		183	121
Professional services		1,532	761
Materials		703	273
Patents		251	255
Rent		206	195
Office and maintenance expenses		123	94
Depreciation		72	64
Other		53	37
Research and development expense		$ 6,153	$ 3,396

SCHEDULE OF GENERAL AND ADMINIS

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES (Details) ₪ in Thousands, $ in Thousands	Jan. 04, 2018ILS (₪)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Payroll and related expenses		$ 1,912	$ 1,310
Share-based compensation		1,386	1,937
Professional services | ₪	₪ 40,000
General and administrative expenses		5,204	5,693
General and Administrative Expense [Member]
Payroll and related expenses		1,391	1,500
Government fees		170	334
Share-based compensation		1,203	1,816
Professional services		1,298	1,036
Insurance		732	500
Public and investor relations		203	272
Office and maintenance expenses		108	126
Travel		42	62
Other		53	43
Depreciation		4	4
General and administrative expenses		$ 5,204	$ 5,693

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTION AND BALANCES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Payroll and related expenses	$ 1,912	$ 1,310
ESOP expenses to CEO and executive officers	846	1,664
Directors fees	300	196
ESOP expenses to directors	91	134
Insurance	727	477
Total	3,876	3,781
Other accounts payable	$ 413	$ 313

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry-forward	$ 523,573	$ 512,260
Total deferred tax assets	109,950	107,574
Valuation allowance	(109,950)	(107,574)
Net deferred tax assets

SCHEDULE OF STATUTORY CORPORATE

SCHEDULE OF STATUTORY CORPORATE TAX RATE AND EFFECTIVE INCOME TAX RATE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Net loss	$ (11,313)	$ (9,169)
Income Tax under statutory tax rate	2,513	2,005
Change in valuation allowance	(2,513)	(2,005)
Actual provision for income taxes
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Statutory tax rate	21.00%	21.00%
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Statutory tax rate	23.00%	23.00%
ISRAEL
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Net loss	$ 6,853	$ 4,042
UNITED STATES
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Net loss	$ 4,460	$ 5,127

TAXES ON INCOME (Details Narrat

TAXES ON INCOME (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Israel Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Corporate income tax rate	23.00%	23.00%
Operating Loss Carryforwards	$ 26,623	$ 19,773
U.S. Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Corporate income tax rate	21.00%	21.00%
Operating Loss Carryforwards	$ 496,950	$ 492,487