Aspira Women's Health (AWHWW) 10-Q 19 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - $ / shares	9 Months Ended
	Sep. 30, 2024	Nov. 18, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-34810
Entity Registrant Name	Aspira Women’s Health Inc.
Entity Central Index Key	0000926617
Entity Tax Identification Number	33-0595156
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	12117 Bee Caves Road
Entity Address, Address Line Two	Building III
Entity Address, Address Line Three	Suite 100
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78738
City Area Code	(512)
Local Phone Number	519-0400
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	AWH
Security Exchange Name	NASDAQ
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 Common Stock, Shares Outstanding		16,667,255
Entity Listing, Par Value Per Share	$ 0.001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 2,133	$ 2,597
Accounts receivable, net of reserves of $0 and $15, as of September 30, 2024 and December 31, 2023, respectively	1,254	1,459
Prepaid expenses and other current assets	436	997
Inventories	290	227
Total current assets	4,113	5,280
Property and equipment, net	99	165
Right-of-use assets	515	528
Restricted cash		258
Other assets	32	31
Total assets	4,759	6,262
Current liabilities:
Accounts payable	2,551	1,261
Accrued liabilities	2,494	2,863
Current portion of long-term debt	229	166
Short-term debt		670
Current maturities of lease liabilities	192	159
Total current liabilities	5,466	5,119
Non-current liabilities:
Long-term debt	1,334	1,430
Non-current maturities of lease liabilities	387	427
Warrant liabilities	92	1,651
Total liabilities	7,279	8,627
Commitments and contingencies (Note 4)
Stockholders’ deficit:
Common stock, par value $0.001 per share, 200,000,000 and 200,000,000 shares authorized at September 30, 2024 and December 31, 2023, respectively; 16,284,381 and 10,645,049 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively	16	11
Additional paid-in capital	527,473	515,927
Accumulated deficit	(530,009)	(518,303)
Total stockholders’ deficit	(2,520)	(2,365)
Total liabilities and stockholders’ deficit	$ 4,759	$ 6,262

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 0	$ 15
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	16,284,381	10,645,049
Common stock, shares outstanding	16,284,381	10,645,049

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue:
Total revenue	$ 2,257,000	$ 2,217,000	$ 6,833,000	$ 7,024,000
Cost of revenue:
Total cost of revenue	902,000	910,000	2,843,000	2,981,000
Gross profit	1,355,000	1,307,000	3,990,000	4,043,000
Operating expenses:
Research and development	908,000	998,000	2,766,000	2,958,000
Sales and marketing	2,143,000	1,702,000	6,169,000	6,069,000
General and administrative	2,048,000	2,723,000	7,902,000	9,733,000
Total operating expenses	5,099,000	5,423,000	16,837,000	18,760,000
Loss from operations	(3,744,000)	(4,116,000)	(12,847,000)	(14,717,000)
Other income (expense), net:
Change in fair value of warrant liabilities	174,000	(1,201,000)	1,314,000	(233,000)
Interest (expense) income, net	(5,000)	12,000	(20,000)	46,000
Forgiveness of DECD loan				1,000,000
Other expense, net	28,000	599,000	(153,000)	303,000
Total other income (expense), net	197,000	(590,000)	1,141,000	1,116,000
Net loss	$ (3,547,000)	$ (4,706,000)	$ (11,706,000)	$ (13,601,000)
Net loss per share - basic	$ (0.23)	$ (0.48)	$ (0.88)	$ (1.54)
Net loss per share - diluted	$ (0.23)	$ (0.48)	$ (0.88)	$ (1.54)
Basic weighted average common shares used to compute net loss per common share	15,405,672	9,776,436	13,269,646	8,838,342
Diluted weighted average common shares used to compute net loss per common share	15,405,672	9,776,436	13,269,646	8,838,342
Product [Member]
Revenue:
Total revenue	$ 2,257,000	$ 2,217,000	$ 6,833,000	$ 7,023,000
Cost of revenue:
Total cost of revenue	902,000	910,000	2,843,000	2,981,000
Genetics [Member]
Revenue:
Total revenue				$ 1,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' (Deficit) Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 8,000	$ 508,584,000	$ (501,613,000)	$ 6,979,000
Balance, shares at Dec. 31, 2022	8,306,326
Net loss			(6,578,000)	(6,578,000)
Stock-based compensation expense		396,000		396,000
Common stock issued under 2023 At-the-Market Offering Agreement, net of issuance costs		30,000		30,000
Common stock issued under At-the-Market Offering Agreement, net of issuance costs, shares	23,217
Balance at Mar. 31, 2023	$ 8,000	509,010,000	(508,191,000)	827,000
Balance, shares at Mar. 31, 2023	8,329,543
Balance at Dec. 31, 2022	$ 8,000	508,584,000	(501,613,000)	6,979,000
Balance, shares at Dec. 31, 2022	8,306,326
Net loss				(13,601,000)
Balance at Sep. 30, 2023	$ 11,000	514,544,000	(515,214,000)	(659,000)
Balance, shares at Sep. 30, 2023	10,287,182
Balance at Mar. 31, 2023	$ 8,000	509,010,000	(508,191,000)	827,000
Balance, shares at Mar. 31, 2023	8,329,543
Net loss			(2,317,000)	(2,317,000)
Common stock issued under 2023 Equity Line of Credit Agreement, net of issuance costs		178,000		178,000
Common stock issued under Equity Line of Credit Agreement, net of issuance costs, shares	53,335
Common stock issued for vested restricted stock awards	$ 1,000	263,000		264,000
Common stock issued for vested restricted stock awards, shares	30,441
Stock-based compensation expense		224,000		224,000
Common stock issued under 2023 At-the-Market Offering Agreement, net of issuance costs		38,000		38,000
Common stock issued under At-the-Market Offering Agreement, net of issuance costs, shares	12,335
Common stock issued for entering into 2023 Equity Line of Credit Agreement		258,000		258,000
Common stock issued for entering into Equity Line of Credit Agreement, shares	47,733
Fractional shares adjustment related to reverse stock split
Fractional shares adjustment related to reverse stock split, shares	(24)
Balance at Jun. 30, 2023	$ 9,000	509,971,000	(510,508,000)	(528,000)
Balance, shares at Jun. 30, 2023	8,473,363
Net loss			(4,706,000)	(4,706,000)
Common stock issued under 2023 Direct Offering, net of issuance costs	$ 2,000	4,155,000		4,157,000
Common stock issued under Direct Offering, net of issuance costs, shares	1,694,820
Common stock issued for vested restricted stock awards		421,000		421,000
Common stock issued for vested restricted stock awards, shares	118,999
Stock-based compensation expense		(3,000)		(3,000)
Balance at Sep. 30, 2023	$ 11,000	514,544,000	(515,214,000)	(659,000)
Balance, shares at Sep. 30, 2023	10,287,182
Balance at Dec. 31, 2023	$ 11,000	515,927,000	(518,303,000)	(2,365,000)
Balance, shares at Dec. 31, 2023	10,645,049
Net loss			(4,629,000)	(4,629,000)
Common stock issued under 2023 Equity Line of Credit Agreement, net of issuance costs		400,000		400,000
Common stock issued under Equity Line of Credit Agreement, net of issuance costs, shares	111,369
Common stock issued under 2023 Direct Offering, net of issuance costs	$ 1,000	4,868,000		4,869,000
Common stock issued under Direct Offering, net of issuance costs, shares	1,371,000
Warrant Exercise
Warrant Exercise, shares	200,000
Common stock issued for vested restricted stock awards
Common stock issued for vested restricted stock awards, shares	16,686
Stock-based compensation expense		362,000		362,000
Balance at Mar. 31, 2024	$ 12,000	521,557,000	(522,932,000)	(1,363,000)
Balance, shares at Mar. 31, 2024	12,344,104
Balance at Dec. 31, 2023	$ 11,000	515,927,000	(518,303,000)	(2,365,000)
Balance, shares at Dec. 31, 2023	10,645,049
Net loss				(11,706,000)
Balance at Sep. 30, 2024	$ 16,000	527,473,000	(530,009,000)	(2,520,000)
Balance, shares at Sep. 30, 2024	16,284,381
Balance at Mar. 31, 2024	$ 12,000	521,557,000	(522,932,000)	(1,363,000)
Balance, shares at Mar. 31, 2024	12,344,104
Net loss			(3,530,000)	(3,530,000)
Common stock issued under 2023 Equity Line of Credit Agreement, net of issuance costs	$ 1,000	1,100,000		1,101,000
Common stock issued under Equity Line of Credit Agreement, net of issuance costs, shares	475,986
Common stock issued for vested restricted stock awards		16,000		16,000
Common stock issued for vested restricted stock awards, shares	5,000
Stock-based compensation expense		106,000		106,000
Issuance costs related to common stock issued under 2024 Direct Offering		(39,000)		(39,000)
Balance at Jun. 30, 2024	$ 13,000	522,740,000	(526,462,000)	(3,709,000)
Balance, shares at Jun. 30, 2024	12,825,090
Net loss			(3,547,000)	(3,547,000)
Common stock issued under 2023 Equity Line of Credit Agreement, net of issuance costs		400,000		400,000
Common stock issued under Equity Line of Credit Agreement, net of issuance costs, shares	362,219
Common stock issued for vested restricted stock awards		145,000		145,000
Common stock issued for vested restricted stock awards, shares	127,701
Stock-based compensation expense		235,000		235,000
Common stock issued under Warrant Inducement Agreement, net of issuance costs	$ 2,000	1,860,000		1,862,000
Common stock issued under Warrant Inducement Agreement, net of issuance costs, shares	1,711,111
Reclassification of Warrant Liability upon Exercise		245,000		245,000
Common stock issued under 2024 Private Placement Offering, net of issuance costs	$ 1,000	1,837,000		1,838,000
Common stock issued under Private Placement Offering, net of issuance costs, shares	1,248,527
Common stock issued under 2024 Securities Purchase Agreements		11,000		11,000
Common stock issued under Securities Purchase Agreements, shares	9,733
Balance at Sep. 30, 2024	$ 16,000	$ 527,473,000	$ (530,009,000)	$ (2,520,000)
Balance, shares at Sep. 30, 2024	16,284,381

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (11,706,000)	$ (13,601,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Non-cash lease expense	6,000	(2,000)
Depreciation and amortization	78,000	162,000
Stock-based compensation expense	864,000	1,302,000
Change in fair value of warrant liabilities	(1,314,000)	233,000
Loss on impairment and disposal of property and equipment	25,000	(3,000)
Forgiveness of DECD loan		(1,000,000)
Financing expense for entering into 2023 Equity Line of Credit Agreement		258,000
Changes in operating assets and liabilities:
Accounts receivable	205,000	(345,000)
Prepaid expenses and other assets	560,000	1,011,000
Inventories	(63,000)	15,000
Accounts payable	1,290,000	501,000
Accrued liabilities	(369,000)	(313,000)
Other liabilities	(668,000)	(662,000)
Net cash used in operating activities	(11,092,000)	(12,444,000)
Cash flows from investing activities:
Purchase of property and equipment	(37,000)	(12,000)
Net cash used in investing activities	(37,000)	(12,000)
Cash flows from financing activities:
Principal repayment of DECD loan	(35,000)	(148,000)
Payment of stock issuance costs
Net cash provided by financing activities	10,407,000	4,255,000
Net decrease in cash, cash equivalents and restricted cash	(722,000)	(8,201,000)
Cash, cash equivalents and restricted cash, beginning of the period	2,855,000	13,557,000
Cash, cash equivalents and restricted cash, end of the period	2,133,000	5,356,000
Cash and cash equivalents	2,133,000	5,100,000
Restricted cash		256,000
Cash and cash equivalents, and restricted cash	2,133,000	5,356,000
Supplemental disclosure of cash flow information:
Cash paid for interest	43,000	41,000
Supplemental disclosure of noncash investing and financing activities:
Forgiveness of DECD loan		(1,000,000)
Fair value of Warrants issued in conjunction with Warrant Inducement Agreement	1,323,000
Commitment shares for equity line of credit		258,000
Increase in right-of-use assets	169,000	318,000
At The Market Offering Agreement [Member]
Cash flows from financing activities:
Proceeds from issuance of common stock		202,000
Payment of stock issuance costs		(134,000)
Equity Line of Credit Agreement [Member]
Cash flows from financing activities:
Proceeds from issuance of common stock	1,901,000	178,000
2023 Direct Offering [Member]
Cash flows from financing activities:
Proceeds from issuance of common stock		4,716,000
Payment of stock issuance costs		(559,000)
2024 Direct Offering [Member]
Cash flows from financing activities:
Proceeds from issuance of common stock	5,563,000
Payment of stock issuance costs	(733,000)
Warrant Inducement Agreement [Member]
Cash flows from financing activities:
Proceeds from issuance of common stock	2,139,000
Payment of stock issuance costs	(277,000)
Securities Purchase Agreements [Member]
Cash flows from financing activities:
Proceeds from issuance of common stock	11,000
Private Placement Offering [Member]
Cash flows from financing activities:
Proceeds from issuance of common stock	1,910,000
Payment of stock issuance costs	$ (72,000)

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (3,547,000)	$ (3,530,000)	$ (4,629,000)	$ (4,706,000)	$ (2,317,000)	$ (6,578,000)	$ (11,706,000)	$ (13,601,000)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

ORGANIZATION, BASIS OF PRESENTA

ORGANIZATION, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING AND REPORTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
ORGANIZATION, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING AND REPORTING POLICIES	1. ORGANIZATION, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING AND REPORTING POLICIES Organization Aspira Women’s Health Inc. (“Aspira” and its wholly-owned subsidiaries are collectively referred to as the “Company”) is incorporated in the state of Delaware, and is engaged in the business of developing and commercializing diagnostic tests for gynecologic disease. The Company currently markets and sells the following products and related services: (1) the Ova1Plus workflow, which uses Ova1 as the primary test and Overa as a reflex for Ova1 intermediate range results. Ova1 is a qualitative serum test intended as an aid to further assess the likelihood of malignancy in women with an ovarian adnexal mass for which surgery is planned when the physician’s independent clinical and radiological evaluation does not indicate malignancy. Overa is a second-generation biomarker test intended to maintain Ova1’s high sensitivity while improving specificity. The Ova1 workflow leverages the strengths of Ova1’s (MIA) sensitivity and Overa’s (MIAG2G) specificity to reduce incorrectly elevated results; and (2) OvaWatch, a Laboratory Developed Test (“LDT”) intended in the initial and periodic clinical assessment of malignancy risk in all women thought to have an indeterminate or benign adnexal mass. Collectively, these tests are referred to and marketed as OvaSuite. For the nine months ended September 30, 2024 and 2023, the Company’s product and related revenue was limited to the products described above, as well as residual revenue from Aspira GenetiX, which was discontinued in the third quarter of 2022. The Company’s products are distributed through its own national sales force, including field sales, inside sales and a contracted sales team, through its proprietary decentralized testing platform and cloud service marketed as Aspira Synergy, and through marketing and distribution agreements with BioReference Health, LLC and ARUP Laboratories . Overa is currently not offered commercially except as a reflex test performed as part of the Ova1Plus workflow. Going Concern and Liquidity The Company has incurred significant net losses and negative cash flows from operations since inception, and as a result has an accumulated deficit of approximately $ 530,009,000 1,353,000 11,706,000 11,092,000 2,133,000 ● Raising capital through equity or debt offerings either in the public markets or via private placement offering; to the extent that the Company raises additional funds by issuing equity securities, the Company’s stockholders may experience significant dilution. However, no assurance can be given that capital will be available on acceptable terms, or at all; ● Securing debt, however, no assurance can be given that debt will be available on acceptable terms or at all; ● Reducing executive bonuses or replacing cash compensation with equity grants; ● Reducing professional services and consulting fees and eliminating non-critical projects; ● Reducing travel and entertainment expenses; and ● Reducing eliminating or deferring discretionary marketing programs. The Company also has outstanding warrants to purchase shares of its common stock (the “Common Stock”) that may be exercised although there can be no assurance that the warrants will be exercised. There can be no assurance that the Company will achieve or sustain profitability or positive cash flow from operations. Management expects cash from product sales and licensing to be the Company’s only material, recurring source of cash in 2024. Given the above conditions, there is substantial doubt about the Company’s ability to continue as a going concern within one year after the date these consolidated interim financial statements are filed. The unaudited condensed consolidated financial statements have been prepared on a going concern basis and do not include any adjustments that might result from these uncertainties. On July 1, 2024, the Company received a deficiency letter from the Nasdaq Stock Market, LLC (“Nasdaq”) notifying the Company that, for the 30 consecutive business days prior to the date of the deficiency letter, the Company’s Market Value of Listed Securities was below the minimum of $ 35 Company is evaluating potential actions to regain compliance with the MVLS Requirement and is actively monitoring the market value of its listed securities. The Company may also, if appropriate, consider other options to regain compliance with Nasdaq’s continued listing standard. On October 17, 2024, the Company received written notice from Nasdaq indicating that the bid price for the Company’s common stock, for the last 30 consecutive business days, had closed below the minimum $ 1.00 1.00 1.00 Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8-03 of Regulation S-X. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management of the Company, all adjustments, consisting of normal recurring adjustments necessary for the fair statement of results for the periods presented, have been included. The results of operations of any interim period are not necessarily indicative of the results of operations for the full year or any other interim period. The unaudited condensed consolidated financial statements and related disclosures have been prepared with the presumption that users of the unaudited condensed consolidated financial statements have read or have access to the audited consolidated financial statements for the preceding fiscal year. The consolidated balance sheet at December 31, 2023 included in this report has been derived from the audited consolidated financial statements at that date, but does not include all the information and notes required by GAAP. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K, filed with the SEC on April 1, 2024. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimated results. Significant Accounting Policies Revenue Recognition Product Revenue – OvaSuite Revenue from Contracts with Customers The Company also reviews its patient account population and determines an appropriate distribution of patient accounts by payer ( i.e etc. 11,000 17,000 no The Company has discontinued providing Aspira GenetiX, including genetics carrier screening, on the Aspira Synergy platform, effective September 30, 2022. Accounts Receivable: Common Stock Warrants The Company accounts for common stock warrants as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the warrants and applicable authoritative guidance in Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815-40, Contracts in Entity’s Own Equity (“ASC 815-40”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and meet all of the requirements for equity classification under ASC 815-40, including whether the warrants are indexed to the Company’s own stock and whether the events where holders of the warrants could potentially require net cash settlement are within the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance. Warrants that meet all of the criteria for equity classification are recorded as a component of additional paid-in capital at the time of issuance and are not remeasured. Warrants that do not meet the required criteria for equity classification are classified as liabilities. The Company adjusts such warrants to fair value at each reporting period until the warrants are exercised or expire. Any change in fair value is recognized in the Company’s statement of operations. Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity January 1, 2024 adoption not In June 2022, the FASB issued ASU No. 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions adoption not In October 2023, the FASB issued ASU No. 2023-06, D isclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In November 2024, the FASB issued ASU No. 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	2. FAIR VALUE MEASUREMENTS Fair Value of Financial Instruments Financial instruments of the Company consist primarily of cash and cash equivalents, restricted cash accounts, receivable, and accounts payable, and warrant liability. These items are considered Level 1 due to their short-term nature and their market interest rates. Warrant liability is considered Level 2 and is recorded at fair value at the end of each reporting period. Debt is considered Level 3, which the Company does not record at fair value. The Company records warrants in connection with a public offering in 2022 (the “2022 Warrants”) as a liability. As discussed in Note 6 to the unaudited condensed consolidated financial statements, in connection with a registered direct offering in 2024, the Company amended certain of the 2022 Warrants to purchase up to an aggregate of 366,664 433,321 The fair values of the Modified Warrants as of September 30, 2024 and December 31, 2023 were approximately $ 21,000 757,000 311,111 245,000 71,000 894,000 The fair value of the 2022 Warrants was estimated using Black-Scholes pricing model based on the following assumptions: SCHEDULE OF ASSUMPTIONS USED TO CALCULATE FAIR VALUE OF WARRANTS September 30, 2024 December 31, 2023 Unmodified Modified Dividend yield — % — % — % Volatility 114.2 % 104.0 % 105.1 % Risk-free interest rate 3.56 % 3.55 % 3.93 % Expected lives (years) 2.89 4.33 3.64 Weighted average fair value $ 0.165 $ 0.393 $ 2.064 The 2022 Warrants were deemed to be derivative instruments due to certain contingent put features. The fair value of the 2022 Warrants was determined using the Black-Scholes option pricing model, deemed to be an appropriate model due to the terms of the 2022 Warrants issued, including a fixed term and exercise price. The fair value of the 2022 Warrants was affected by changes in inputs to the Black-Scholes option pricing model including the Company’s stock price, expected stock price volatility, the contractual term, and the risk-free interest rate. This model uses Level 2 inputs, including stock price volatility, in the fair value hierarchy established by ASC 820, Fair Value Measurement. The 2022 Warrants are classified as a long-term liability on the Company’s balance sheet. The carrying value of the Company’s insurance promissory note approximates fair value as of September 30, 2024 and December 31, 2023, due to the short-term nature of the insurance note and is classified as Level 2 within the fair value hierarchy. The DECD loan is classified within Level 3 of the fair value hierarchy. The following table presents the carrying value and fair value of the DECD loan. The fair value of the DECD loan is estimated based on discounted cash flows using the prevailing market interest rates. SCHEDULE OF CARRYING AND FAIR VALUE OF LOAN PAYABLE September 30, December 31, 2024 2023 (in thousands) Fair Value Hierarchy Carrying Value Fair Value Carrying Value Fair Value DECD loan Level 3 $ 1,569 $ 1,200 $ 1,604 $ 1,255

PREPAID AND OTHER CURRENT ASSET

PREPAID AND OTHER CURRENT ASSETS	9 Months Ended
	Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID AND OTHER CURRENT ASSETS	3. PREPAID AND OTHER CURRENT ASSETS Prepaid and other current assets at September 30, 2024 and December 31, 2023 consist of the following: SCHEDULE OF PREPAID AND OTHER CURRENT ASSETS September 30, December 31, (in thousands) 2024 2023 Prepaid insurance $ 68 $ 684 Software licenses 45 103 Subscriptions 32 26 Other 291 184 Total prepaid and other current assets $ 436 $ 997

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	4. COMMITMENTS AND CONTINGENCIES Loan Agreement On March 22, 2016, the Company entered into a loan agreement (as amended, the “DECD Loan Agreement”) with the State of Connecticut Department of Economic and Community Development (the “DECD”), pursuant to which the Company may borrow up to $ 4,000,000 2.0 January 1, 2032 The loan may be prepaid at any time without premium or penalty. An initial disbursement of $ 2,000,000 2,000,000 1,000,000 1,000,000 Under the terms of the DECD Loan Agreement, the Company was eligible for forgiveness of up to $ 1,500,000 1,000,000 1,000,000 5 On June 6, 2023, the Company was granted a deferral of interest and principal payments on a portion of the remaining outstanding balances through December 1, 2023. On January 30, 2024, the Company was granted an additional deferral of interest and principal payments on a portion of the remaining outstanding balances through June 1, 2024. The Company determined the loan deferrals met the definition of a troubled debt restructuring under ASC 470-60, Troubled Debt Restructurings by Debtors On October 2, 2024, the Company executed an additional deferral agreement (the “October 2 Deferral”), which provides for both the interest and principal payments on Loan 1 to be deferred for August and September 2024. Payments resumed in October 2024. The October 2 Deferral also provides for both the interest and principal payments on Loan 2 to be deferred from August 2024 to May 2027, with payments resuming in June 2027. The Company determined these loan deferrals also met the definition of a troubled debt restructuring under ASC 470-60, Troubled Debt Restructurings by Debtors Long-term debt, as adjusted for the October 2 Deferral, consisted of the following: SCHEDULE OF LONG-TERM DEBT September 30, December 31, 2024 2023 (in thousands) DECD loan, net of issuance costs $ 1,563 $ 1,596 Less: Current portion, net of issuance costs (229 ) (166 ) Total long-term debt, net of issuance costs $ 1,334 $ 1,430 As of September 30, 2024, the annual amounts of future minimum principal payments due under the Company’s contractual obligation are shown in the table below. Unamortized debt issuance costs for the DECD loan were $ 6,000 8,000 SCHEDULE OF ANNUAL AMOUNTS OF FUTURE MINIMUM PRINCIPAL PAYMENTS DUE UNDER CERTAIN CONTRACTUAL OBLIGATIONS Payments Due by Period (in thousands) Total 2024 2025 2026 2027 2028 Thereafter DECD Loan $ 1,569 $ 58 $ 233 $ 238 $ 145 $ 213 $ 682 Total $ 1,569 $ 58 $ 233 $ 238 $ 145 $ 213 $ 682 Insurance Notes During 2023, the Company entered into an insurance promissory note for the payment of insurance premiums at an interest rate of 7.79 0 670,000 6,000 18,000 5,000 17,000 Operating Leases The Company leases facilities to support its business. The Company’s principal facility, including the Clinical Laboratory Improvements Amendments of 1988 (“CLIA”) laboratory used by Aspira Labs, Inc., is located in Austin, Texas, and an administrative office is located in Shelton, Connecticut. The Company also had an administrative office in Palo Alto, California through May 31, 2024. The expense associated with these operating leases for the three and nine months ended September 30, 2024 and 2023 is shown in the table below (in thousands). SCHEDULE OF EXPENSE ASSOCIATED WITH OPERATING LEASES Three Months Ended September 30, Lease Cost Classification 2024 2023 Operating rent expense Cost of revenue $ 19 $ 18 Research and development 7 19 Sales and marketing 2 4 General and administrative 10 35 Variable rent expense Cost of revenue 11 11 Research and development 4 4 Sales and marketing 2 3 General and administrative 8 21 Nine Months Ended September 30, Lease Cost Classification 2024 2023 Operating rent expense Cost of revenue $ 67 $ 66 Research and development 38 43 Sales and marketing 5 8 General and administrative 52 90 Variable rent expense Cost of revenue $ 33 $ 41 Cost of Revenue [Member] Research and development 9 10 Sales and marketing 6 7 General and administrative 26 64 Based on the Company’s leases as of September 30, 2024, the table below sets forth the approximate future lease payments related to operating leases with initial terms of one year or more (in thousands). SCHEDULE OF FUTURE LEASE PAYMENTS RELATED TO OPERATING LEASES Year Payments 2024 (remaining three months) $ 54 2025 229 2026 223 2027 84 2028 52 Total Operating Lease Payments 642 Less: Imputed Interest (63 ) Present Value of Lease Liabilities 579 Less: Operating Lease Liability, current portion (192 ) Operating Lease Liability, non-current portion $ 387 Weighted-average lease term and discount rate were as follows. SCHEDULE OF WEIGHTED-AVERAGE LEASE TERM AND DISCOUNT RATE Nine Months Ended September 30, 2024 2023 Cash paid for amounts included in measurement of lease liabilities: Operating cash outflows relating to operating leases $ 257 $ 334 Weighted-average remaining lease term (in years) 3.0 2.8 Weighted-average discount rate 7.25 % 8.08 % Non-cancellable Royalty Obligations The Company is a party to an amended research collaboration agreement with The Johns Hopkins University School of Medicine under which the Company licenses certain of its intellectual property directed at the discovery and validation of biomarkers in human subjects, including but not limited to clinical application of biomarkers in the understanding, diagnosis and management of human disease. Under the terms of the amended research collaboration agreement, Aspira is required to pay the greater of 4 57,500 71,000 75,000 222,000 253,000 Business Agreements On August 8, 2022, the Company entered into a sponsored research agreement with Harvard’s Dana-Farber Cancer Institute, Brigham & Women’s Hospital, and Medical University of Lodz (the “Dana-Farber, Brigham, Lodz Research Agreement”), for the generation of a multi-omic, non-invasive diagnostic aid to identify endometriosis based on circulating microRNAs and proteins. The Dana-Farber, Brigham, Lodz Research Agreement requires payments to be made upon the achievement of certain milestones. Under the terms of and as further described in the Dana-Farber, Brigham, Lodz Research Agreement, payments of approximately $ 1,252,000 68 15 17 67,000 17,000 118,000 64,000 1,202,000 On March 20, 2023, the Company entered into a licensing agreement (“Dana-Farber, Brigham, Lodz License Agreement”) with Harvard’s Dana-Farber Cancer Institute, Brigham & Women’s Hospital, and Medical University of Lodz under which the Company will license certain of its intellectual property to be used in the Company’s OvaSuite product portfolio. Under the Dana-Farber, Brigham, Lodz License Agreement, the Company paid an initial license fee of $ 75,000 50,000 38,000 1,350,000 Contingent Liabilities From time to time, the Company is involved in legal proceedings and regulatory proceedings arising from operations. The Company establishes reserves for specific liabilities in connection with legal actions that management deems to be probable and estimable. The Company is not currently a party to any proceeding, the adverse outcome of which would have a material adverse effect on the Company’s financial position or results of operations.

ACCRUED LIABILITIES

ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	5. ACCRUED LIABILITIES The following table describes the principal components of accrued liabilities on the Company’s unaudited condensed consolidated balance sheet as of September 30, 2024 and December 31, 2023. SCHEDULE OF COMPONENTS OF ACCRUED LIABILITIES September 30, December 31, (in thousands) 2024 2023 Payroll and benefits related expenses $ 1,509 $ 1,189 Collaboration and research agreements expenses 128 217 Professional services 371 951 Other accrued liabilities 486 506 Total accrued liabilities $ 2,494 $ 2,863

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	6. STOCKHOLDERS’ DEFICIT 2024 Securities Purchase Agreements In August 2024, the Company entered into securities purchase agreements with two shareholders under which it sold a total of 9,733 11,000 2024 At-the-Market Offering On August 2, 2024, the Company entered into an agreement with H.C. Wainwright in connection with an At-the-Market offering agreement (the “2024 At-the-Market Offering”) to sell shares of its common stock (“Common Stock”), having an aggregate sales price of up to $ 4,450,000 3.0 There were no 2024 Warrant Inducement Agreement On July 31, 2024, the Company entered into a warrant inducement agreement (the “Warrant Inducement Agreement”) with a certain holder (the “Holder”) of (i) warrants to purchase 311,111 1,400,000 1.25 4.13 4.13 As an inducement to such exercise, the Company agreed to issue to the Holder new Common Stock warrants (collectively, the “August 2024 Warrants”), to purchase up to 2,566,667 shares of Common Stock. The August 2024 Warrants were exercisable immediately after issuance and will expire 5 years from the initial exercise date. The transaction, which closed on August 1, 2024, resulted in net proceeds of approximately $ 1,862,000 1,323,000 The Company evaluated the August 2024 Warrants and concluded that they met the criteria to be classified as equity within additional paid-in-capital. The August 2024 Warrants are equity classified because they (1) are freestanding financial instruments that are legally detachable and separately exercisable from the common stock, (2) do not embody an obligation for the Company to repurchase its shares, (3) permit the holder to receive a fixed number of shares of common stock upon exercise, (4) are indexed to the Company’s common stock and (5) meet the equity classification criteria. Under the terms of the Warrant Inducement Agreement, the Company was prohibited from selling shares under the 2024 At-the -Market Offering until September 30, 2024. It was also prohibited from selling shares under our 2023 equity line of credit for a period of six months from the effective date of the Form S-3, which was September 3, 2024. 2024 Private Placement Offering On July 1, 2024, the Company entered into a securities purchase agreement with certain investors in a private placement (the “2024 Private Placement Offering”). Pursuant to the 2024 Private Placement Offering, the Company issued an aggregate of 1,248,529 1.53 2.25 1,910,000 72,000 The Company evaluated the July 2024 Warrants and concluded that they met the criteria to be classified as equity within additional paid-in-capital. The July 2024 Warrants are equity classified because they (1) are freestanding financial instruments that are legally detachable and separately exercisable from the common stock, (2) do not embody an obligation for the Company to repurchase its shares, (3) permit the holder to receive a fixed number of shares of common stock upon exercise, (4) are indexed to the Company’s common stock and (5) meet the equity classification criteria. 2024 Registered Direct Offering On January 24, 2024, the Company entered into a securities purchase agreement (the “2024 Direct Offering Agreement”), with several investors relating to the issuance and sale of 1,371,000 0.001 200,000 1,571,000 Pursuant to the 2024 Direct Offering Agreement, the Company issued 1,368,600 3.50 2,400 4.255 4.13 0.125 0.0001 5,563,000 733,000 The Pre-Funded Warrants were exercisable at any time after the date of issuance and had an exercise price of $ 0.0001 9.99 9.99 20 The Purchase Warrants have an exercise price of $ 4.13 1,400,000 1.25 The Company engaged AGP to act as sole placement agent in the 2024 Direct Offering. The Company paid the placement agent a cash fee equal to 7.0 3.5 75,000 30,000 The Company evaluated the Pre-Funded Warrants and the Purchase Warrants and concluded that they met the criteria to be classified as equity within additional paid-in-capital. The Pre-Funded Warrants are equity classified because they (1) are freestanding financial instruments that are legally detachable and separately exercisable from the common stock, (2) are immediately exercisable, (3) do not embody an obligation for the Company to repurchase its shares, (4) permit the holder to receive a fixed number of shares of common stock upon exercise, (5) are indexed to the Company’s common stock and (6) meet the equity classification criteria. The Purchase Warrants are equity classified because they (1) are freestanding financial instruments that are legally detachable and separately exercisable from the common stock, (2) do not embody an obligation for the Company to repurchase its shares, (3) permit the holder to receive a fixed number of shares of common stock upon exercise, (4) are indexed to the Company’s common stock and (5) meet the equity classification criteria. Effective upon the closing of the 2024 Direct Offering, the Company also amended certain existing warrants (the “2022 Warrants”), see Note 7 in our Annual Report on Form 10-K for the fiscal year-ended December 31, 2023, to purchase up to an aggregate of 366,664 13.20 4.13 490,000 Approximately $ 106,000 2023 Registered Direct Offering On July 20, 2023, the Company entered into a securities purchase agreement (the “2023 Direct Offering Agreement”), with several investors relating to the issuance and sale of 1,694,820 0.001 Pursuant to the 2023 Direct Offering Agreement, the Company issued 1,650,473 2.75 44,347 3.98 4,716,000 597,000 The Company engaged Alliance Global Partners to act as sole placement agent in the Direct Offering. The Company paid the placement agent a cash fee equal to 7.0 182,447 3.5 75,000 30,000 2023 At-the-Market Offering On February 10, 2023, the Company entered into a Controlled Equity Offering Sales Agreement, (the “2023 At-the-Market Offering Agreement”), with Cantor Fitzgerald & Co., (“Cantor”), as agent, pursuant to which it may offer and sell, from time to time, through Cantor, shares of the Company’s common stock, par value $ 0.001 12,500,000 In connection with the Direct Offering on July 24, 2023, the Company delivered written notice to Cantor on July 19, 2023 that it was suspending the prospectus supplement, dated February 10, 2023, related to the Company’s common stock issuable under the 2023 At-the-Market Offering Agreement. The Company will not make any sales of common stock pursuant to the 2023 At-the-Market Offering Agreement unless and until a new prospectus supplement is filed with the SEC. The 2023 At-the-Market Offering Agreement was terminated in August 2024. During the nine months ended September 30, 2024, the Company sold 0 no 35,552 211,000 134,000 2023 Equity Line of Credit On March 28, 2023, the Company entered into a purchase agreement (the “2023 Equity Line of Credit Agreement”) with Lincoln Park Capital Fund, LLC (“Lincoln Park”) and a registration rights agreement (the “LPC Registration Rights Agreement”), pursuant to which the Company has the right, in its sole discretion, to sell to Lincoln Park shares of the Company’s common stock, par value $ 0.001 10,000,000 Under the 2023 Equity Line of Credit Agreement, on any business day after March 28, 2023 selected by the Company over the 36 6,667 13,333 7.50 16,666 11.25 20,000 15.00 1,000,000 1. the lowest sale price for the Common Stock on The Nasdaq Capital Market on the date of sale; and 2. the average of the three lowest closing sale prices for the Common Stock on The Nasdaq Capital Market during the 10 consecutive business days ending on the business day immediately preceding the purchase date. The Company also has the right to direct Lincoln Park, on any business day on which the Company has properly submitted a Regular Purchase notice for the maximum amount the Company is then permitted to sell to Lincoln Park in such Regular Purchase, to purchase an additional amount of the Common Stock (an “Accelerated Purchase”) of additional shares based on criteria established in the 2023 Equity Line of Credit Agreement. An Accelerated Purchase, which is at the Company’s sole discretion, may be subject to additional requirements and discounts if certain conditions are met as defined in the 2023 Equity Line of Credit Agreement. The issuance of the Purchase Shares had been previously registered pursuant to the Company’s effective shelf registration statement on Form S-3 (File No. 333-252267) (the “Old Registration Statement”), and the related base prospectus included in the Registration Statement, as supplemented by a prospectus supplement filed on March 28, 2023, that has expired. On April 22, 2024, the Company has filed a registration statement on Form S-3 (File No. 333-278867) (the “Registration Statement”), and the related base prospectus included in the Registration Statement, that was declared effective by the SEC on April 25, 2024. The Company sold 472,312 1,578,000 47,733 During the three and nine months ended September 30, 2024, the Company sold 362,219 and 949,574 shares, respectively, under the 2023 Equity Line of Credit Agreement for gross proceeds of approximately $ 400,000 and $ 1,900,000 , respectively. Over the life of the 2023 Equity Line of Credit Agreement through September 30, 2024, the Company sold 1,310,517 shares for gross proceeds of approximately $ 3,078,000 . The Company incurred approximately $ 326,000 of costs related to the execution of the 2023 Equity Line of Credit Agreement, all of which are reflected in the unaudited condensed consolidated financial statements. Of the total costs incurred, approximately $ 258,000 was paid in common stock to Lincoln Park for a commitment fee and $ 30,000 was paid for Lincoln Park expenses. These transaction costs were included in other expense in the statement of operations for the year ended December 31, 2023. The Company incurred approximately $ 249,000 and $ 38,000 for legal fees during the nine months ended September 30, 2024 and 2023, respectively, and included the costs in general and administrative expenses on its statement of operations. Under the terms of the Warrant Inducement Agreement, we agreed not to sell shares under the 2023 Equity Line of Credit Agreement for six months from the effective date of the Form S-3, which was September 3, 2024. As of November 14, 2024, the remaining availability under the 2023 Equity Line of Credit Agreement was $ 1,700,000 of shares of Common Stock that can be sold to Lincoln Park under the 2023 Equity Line of Credit Agreement, subject to the terms of the 2023 Equity Line of Credit Agreement. Warrants The following table is a summary of the Company’s warrants outstanding and exercisable as of September 30, 2024. SCHEDULE OF WARRANTS OUTSTANDING Exercise Price Number of Warrants Outstanding and Common Stock Underlying Warrants Issuance Date Expiration Date per Share September 30, 2024 December 31, 2023 Unmodified August 2022 Warrants (1) August 25, 2022 August 25, 2027 $ 13.20 433,321 799,985 Modified August 2022 Warrants(1) August 25, 2022 August 25, 2027 $ 4.13 55,553 - January 2024 Purchase Warrants (2) January 26, 2024 July 26, 2029 $ 4.13 171,000 - July 2024 Purchase Warrants (2) July 9, 2024 July 9, 2027 $ 2.25 1,248,527 - August 2024 Purchase Warrants (2) August 1, 2024 August 1, 2029 $ 1.36 2,566,667 - 4,475,068 799,985 (1) Liability classified (2) Equity classified 2010 Stock Incentive Plan The Company’s employees, directors, and consultants were eligible to receive awards under the Vermillion, Inc. Second Amended and Restated 2010 Stock Incentive Plan (the “2010 Plan”), which was replaced by the 2019 Plan (as defined below) with respect to future equity grants. As of September 30, 2024, there were no The following table summarizes stock option activity for the 2010 Plan during the nine months ended September 30, 2024. SUMMARY OF STOCK OPTION ACTIVITY Options outstanding at December 31, 2023 245,154 Options granted Options forfeited or expired (199,794 ) Options outstanding at September 30, 2024 45,360 The weighted average exercise price of outstanding options under the 2010 Plan as of September 30, 2024 was $ 28.11 1.21 2019 Stock Incentive Plan At the Company’s 2019 annual meeting of stockholders, the Company’s stockholders approved the Vermillion, Inc. 2019 Stock Incentive Plan, the name of which was subsequently changed to the Aspira Women’s Health Inc. 2019 Stock Incentive Plan (the “2019 Plan”). The purposes of the 2019 Plan are (i) to align the interests of the Company’s stockholders and recipients of awards under the 2019 Plan by increasing the proprietary interest of such recipients in the Company’s growth and success; (ii) to advance the interests of the Company by attracting and retaining non-employee directors, officers, other employees, consultants, independent contractors and agents; and (iii) to motivate such persons to act in the long-term best interests of the Company and its stockholders. The 2019 Plan allows the Company to grant stock options, stock appreciation rights, restricted stock, restricted stock units and performance awards to participants. Subject to the terms and conditions of the 2019 Plan, the initial number of shares authorized for grants under the 2019 Plan is 699,485 333,333 1,000,000 2,032,818 794,090 153,750 642,865 The following table summarizes stock option activity for the 2019 Plan during the nine months ended September 30, 2024. SUMMARY OF STOCK OPTION ACTIVITY Options outstanding at December 31, 2023 514,768 Options granted 514,974 Options forfeited or expired (235,652 ) Options outstanding at September 30, 2024 794,090 The weighted average exercise price of outstanding options as of September 30, 2024, under the 2019 Plan was $ 7.15 8.40 The following table summarizes RSU activity for the 2019 Plan during the nine months ended September 30, 2024. SUMMARY OF RSU ACTIVITY RSUs outstanding at December 31, 2023 59,463 RSUs granted 273,951 RSUs vested and issued (149,387 ) RSUs forfeited or expired (30,277 ) RSUs vested and unissued at September 30, 2024 153,750 Stock-Based Compensation During the nine months ended September 30, 2024, the Company granted option awards under the 2019 Plan with a weighted average grant date fair value of $ 1.62 2.68 Assumptions included in the fair value per share calculations during the nine months ended September 30, 2024, were (i) expected terms of one three years 4.33 4.96 0.94 4.87 13,000 The allocation of non-cash stock-based compensation expense by functional area for the three and nine months ended September 30, 2024 and 2023 was as follows. ALLOCATION OF NON-CASH STOCK BASED COMPENSATION EXPENSE BY FUNCTIONAL AREA Three Months Ended Nine Months Ended September 30, September 30, (in thousands) 2024 2023 2024 2023 Cost of revenue $ 6 $ 7 $ 32 $ 26 Research and development $ 46 $ 65 136 $ 224 Sales and marketing $ 95 $ (105 ) 139 $ 19 General and administrative $ 232 $ 451 556 $ 1,033 Total $ 379 $ 418 $ 863 $ 1,302 Stock-based compensation expense $ 379 $ 418 $ 863 $ 1,302 As of September 30, 2024, total unrecognized compensation cost related to unvested stock option awards was approximately $ 551,000 1.95 110,000 0.75

LOSS PER SHARE

LOSS PER SHARE	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
LOSS PER SHARE	7. LOSS PER SHARE The Company calculates basic loss per share using the weighted average number of shares of Aspira common stock outstanding during the period. The Company considers 2022 Warrants to be participating securities, because holders of such instruments participate in the event a dividend is paid on common stock. The holders of the 2022 Warrants do not have a contractual obligation to share in the Company’s losses. As such, losses are attributed entirely to common stockholders and for periods in which the Company has reported a net loss, diluted loss per common share is the same as basic loss per common share. Because the Company is in a net loss position, diluted loss per share is calculated using the weighted average number of shares of Aspira common stock outstanding and excludes the anti-dilutive effects of 5,468,268 1,545,083 4,475,068 799,985 RECONCILIATION OF NUMERATORS AND DENOMINATORS OF BASIC AND DILUTED LOSS PER SHARE 2024 2023 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Numerator: Net Loss (in thousands) $ (3,547 ) $ (4,706 ) $ (11,706 ) $ (13,601 ) Denominator: Shares used in computing net loss per share, basic and diluted 15,405,672 9,776,436 13,269,646 8,838,342 Net loss per share, basic and diluted $ (0.23 ) $ (0.48 ) $ (0.88 ) $ (1.54 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	8. SUBSEQUENT EVENTS As discussed in Note 1, on October 17, 2024, the Company received a deficiency letter from the Listing Qualifications Department of the Nasdaq Stock Market indicating that the bid price for its Common Stock, for the last 30 consecutive business days, had closed below the minimum $ 1.00 1.00 1.00 If the Company is not in compliance by April 15, 2025, the Company may qualify for a second 180 calendar day compliance period. If the Company does not qualify for, or fails to regain compliance during the second compliance period, or if it appears to Nasdaq that the Company will not be able to cure the deficiency, then Nasdaq will notify the Company of its determination to delist its Common Stock, at which point the Company would have an option to appeal the delisting determination to a Nasdaq hearings panel. There can be no assurance that the Company will be successful in maintaining its listing of its common stock on the Nasdaq Capital Market. On October 23, 2024, the Advanced Research Projects Agency for Health (“ARPA-H”) announced that it had selected the Company as an awardee of the Sprint for Women’s Health. The Company will receive $ 10,000,000 2,000,000 On October 23, 2024, the Company commenced drawing down on an At-the-Market offering agreement (the “2024 At-the-Market Offering”) after being prohibited from selling shares under the 2024 At-the-Market Offering until October 23, 2024, as required under the Warrant Inducement Agreement. As of November 18, 2024, the Company sold 348,185 350,000 4,100,000

ORGANIZATION, BASIS OF PRESEN_2

ORGANIZATION, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING AND REPORTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Organization	Organization Aspira Women’s Health Inc. (“Aspira” and its wholly-owned subsidiaries are collectively referred to as the “Company”) is incorporated in the state of Delaware, and is engaged in the business of developing and commercializing diagnostic tests for gynecologic disease. The Company currently markets and sells the following products and related services: (1) the Ova1Plus workflow, which uses Ova1 as the primary test and Overa as a reflex for Ova1 intermediate range results. Ova1 is a qualitative serum test intended as an aid to further assess the likelihood of malignancy in women with an ovarian adnexal mass for which surgery is planned when the physician’s independent clinical and radiological evaluation does not indicate malignancy. Overa is a second-generation biomarker test intended to maintain Ova1’s high sensitivity while improving specificity. The Ova1 workflow leverages the strengths of Ova1’s (MIA) sensitivity and Overa’s (MIAG2G) specificity to reduce incorrectly elevated results; and (2) OvaWatch, a Laboratory Developed Test (“LDT”) intended in the initial and periodic clinical assessment of malignancy risk in all women thought to have an indeterminate or benign adnexal mass. Collectively, these tests are referred to and marketed as OvaSuite. For the nine months ended September 30, 2024 and 2023, the Company’s product and related revenue was limited to the products described above, as well as residual revenue from Aspira GenetiX, which was discontinued in the third quarter of 2022. The Company’s products are distributed through its own national sales force, including field sales, inside sales and a contracted sales team, through its proprietary decentralized testing platform and cloud service marketed as Aspira Synergy, and through marketing and distribution agreements with BioReference Health, LLC and ARUP Laboratories . Overa is currently not offered commercially except as a reflex test performed as part of the Ova1Plus workflow.
Going Concern and Liquidity	Going Concern and Liquidity The Company has incurred significant net losses and negative cash flows from operations since inception, and as a result has an accumulated deficit of approximately $ 530,009,000 1,353,000 11,706,000 11,092,000 2,133,000 ● Raising capital through equity or debt offerings either in the public markets or via private placement offering; to the extent that the Company raises additional funds by issuing equity securities, the Company’s stockholders may experience significant dilution. However, no assurance can be given that capital will be available on acceptable terms, or at all; ● Securing debt, however, no assurance can be given that debt will be available on acceptable terms or at all; ● Reducing executive bonuses or replacing cash compensation with equity grants; ● Reducing professional services and consulting fees and eliminating non-critical projects; ● Reducing travel and entertainment expenses; and ● Reducing eliminating or deferring discretionary marketing programs. The Company also has outstanding warrants to purchase shares of its common stock (the “Common Stock”) that may be exercised although there can be no assurance that the warrants will be exercised. There can be no assurance that the Company will achieve or sustain profitability or positive cash flow from operations. Management expects cash from product sales and licensing to be the Company’s only material, recurring source of cash in 2024. Given the above conditions, there is substantial doubt about the Company’s ability to continue as a going concern within one year after the date these consolidated interim financial statements are filed. The unaudited condensed consolidated financial statements have been prepared on a going concern basis and do not include any adjustments that might result from these uncertainties. On July 1, 2024, the Company received a deficiency letter from the Nasdaq Stock Market, LLC (“Nasdaq”) notifying the Company that, for the 30 consecutive business days prior to the date of the deficiency letter, the Company’s Market Value of Listed Securities was below the minimum of $ 35 Company is evaluating potential actions to regain compliance with the MVLS Requirement and is actively monitoring the market value of its listed securities. The Company may also, if appropriate, consider other options to regain compliance with Nasdaq’s continued listing standard. On October 17, 2024, the Company received written notice from Nasdaq indicating that the bid price for the Company’s common stock, for the last 30 consecutive business days, had closed below the minimum $ 1.00 1.00 1.00
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8-03 of Regulation S-X. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management of the Company, all adjustments, consisting of normal recurring adjustments necessary for the fair statement of results for the periods presented, have been included. The results of operations of any interim period are not necessarily indicative of the results of operations for the full year or any other interim period. The unaudited condensed consolidated financial statements and related disclosures have been prepared with the presumption that users of the unaudited condensed consolidated financial statements have read or have access to the audited consolidated financial statements for the preceding fiscal year. The consolidated balance sheet at December 31, 2023 included in this report has been derived from the audited consolidated financial statements at that date, but does not include all the information and notes required by GAAP. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K, filed with the SEC on April 1, 2024. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimated results. Significant Accounting Policies
Revenue Recognition	Revenue Recognition Product Revenue – OvaSuite Revenue from Contracts with Customers The Company also reviews its patient account population and determines an appropriate distribution of patient accounts by payer ( i.e etc. 11,000 17,000 no The Company has discontinued providing Aspira GenetiX, including genetics carrier screening, on the Aspira Synergy platform, effective September 30, 2022. Accounts Receivable:
Common Stock Warrants	Common Stock Warrants The Company accounts for common stock warrants as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the warrants and applicable authoritative guidance in Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815-40, Contracts in Entity’s Own Equity (“ASC 815-40”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and meet all of the requirements for equity classification under ASC 815-40, including whether the warrants are indexed to the Company’s own stock and whether the events where holders of the warrants could potentially require net cash settlement are within the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance. Warrants that meet all of the criteria for equity classification are recorded as a component of additional paid-in capital at the time of issuance and are not remeasured. Warrants that do not meet the required criteria for equity classification are classified as liabilities. The Company adjusts such warrants to fair value at each reporting period until the warrants are exercised or expire. Any change in fair value is recognized in the Company’s statement of operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity January 1, 2024 adoption not In June 2022, the FASB issued ASU No. 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions adoption not In October 2023, the FASB issued ASU No. 2023-06, D isclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In November 2024, the FASB issued ASU No. 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
SCHEDULE OF ASSUMPTIONS USED TO CALCULATE FAIR VALUE OF WARRANTS	The fair value of the 2022 Warrants was estimated using Black-Scholes pricing model based on the following assumptions: SCHEDULE OF ASSUMPTIONS USED TO CALCULATE FAIR VALUE OF WARRANTS September 30, 2024 December 31, 2023 Unmodified Modified Dividend yield — % — % — % Volatility 114.2 % 104.0 % 105.1 % Risk-free interest rate 3.56 % 3.55 % 3.93 % Expected lives (years) 2.89 4.33 3.64 Weighted average fair value $ 0.165 $ 0.393 $ 2.064
SCHEDULE OF CARRYING AND FAIR VALUE OF LOAN PAYABLE	SCHEDULE OF CARRYING AND FAIR VALUE OF LOAN PAYABLE September 30, December 31, 2024 2023 (in thousands) Fair Value Hierarchy Carrying Value Fair Value Carrying Value Fair Value DECD loan Level 3 $ 1,569 $ 1,200 $ 1,604 $ 1,255

PREPAID AND OTHER CURRENT ASS_2

PREPAID AND OTHER CURRENT ASSETS (Tables)	9 Months Ended
	Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF PREPAID AND OTHER CURRENT ASSETS	Prepaid and other current assets at September 30, 2024 and December 31, 2023 consist of the following: SCHEDULE OF PREPAID AND OTHER CURRENT ASSETS September 30, December 31, (in thousands) 2024 2023 Prepaid insurance $ 68 $ 684 Software licenses 45 103 Subscriptions 32 26 Other 291 184 Total prepaid and other current assets $ 436 $ 997

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF LONG-TERM DEBT	Long-term debt, as adjusted for the October 2 Deferral, consisted of the following: SCHEDULE OF LONG-TERM DEBT September 30, December 31, 2024 2023 (in thousands) DECD loan, net of issuance costs $ 1,563 $ 1,596 Less: Current portion, net of issuance costs (229 ) (166 ) Total long-term debt, net of issuance costs $ 1,334 $ 1,430
SCHEDULE OF ANNUAL AMOUNTS OF FUTURE MINIMUM PRINCIPAL PAYMENTS DUE UNDER CERTAIN CONTRACTUAL OBLIGATIONS	SCHEDULE OF ANNUAL AMOUNTS OF FUTURE MINIMUM PRINCIPAL PAYMENTS DUE UNDER CERTAIN CONTRACTUAL OBLIGATIONS Payments Due by Period (in thousands) Total 2024 2025 2026 2027 2028 Thereafter DECD Loan $ 1,569 $ 58 $ 233 $ 238 $ 145 $ 213 $ 682 Total $ 1,569 $ 58 $ 233 $ 238 $ 145 $ 213 $ 682
SCHEDULE OF EXPENSE ASSOCIATED WITH OPERATING LEASES	The expense associated with these operating leases for the three and nine months ended September 30, 2024 and 2023 is shown in the table below (in thousands). SCHEDULE OF EXPENSE ASSOCIATED WITH OPERATING LEASES Three Months Ended September 30, Lease Cost Classification 2024 2023 Operating rent expense Cost of revenue $ 19 $ 18 Research and development 7 19 Sales and marketing 2 4 General and administrative 10 35 Variable rent expense Cost of revenue 11 11 Research and development 4 4 Sales and marketing 2 3 General and administrative 8 21 Nine Months Ended September 30, Lease Cost Classification 2024 2023 Operating rent expense Cost of revenue $ 67 $ 66 Research and development 38 43 Sales and marketing 5 8 General and administrative 52 90 Variable rent expense Cost of revenue $ 33 $ 41 Cost of Revenue [Member] Research and development 9 10 Sales and marketing 6 7 General and administrative 26 64
SCHEDULE OF FUTURE LEASE PAYMENTS RELATED TO OPERATING LEASES	Based on the Company’s leases as of September 30, 2024, the table below sets forth the approximate future lease payments related to operating leases with initial terms of one year or more (in thousands). SCHEDULE OF FUTURE LEASE PAYMENTS RELATED TO OPERATING LEASES Year Payments 2024 (remaining three months) $ 54 2025 229 2026 223 2027 84 2028 52 Total Operating Lease Payments 642 Less: Imputed Interest (63 ) Present Value of Lease Liabilities 579 Less: Operating Lease Liability, current portion (192 ) Operating Lease Liability, non-current portion $ 387
SCHEDULE OF WEIGHTED-AVERAGE LEASE TERM AND DISCOUNT RATE	Weighted-average lease term and discount rate were as follows. SCHEDULE OF WEIGHTED-AVERAGE LEASE TERM AND DISCOUNT RATE Nine Months Ended September 30, 2024 2023 Cash paid for amounts included in measurement of lease liabilities: Operating cash outflows relating to operating leases $ 257 $ 334 Weighted-average remaining lease term (in years) 3.0 2.8 Weighted-average discount rate 7.25 % 8.08 %

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
SCHEDULE OF COMPONENTS OF ACCRUED LIABILITIES	The following table describes the principal components of accrued liabilities on the Company’s unaudited condensed consolidated balance sheet as of September 30, 2024 and December 31, 2023. SCHEDULE OF COMPONENTS OF ACCRUED LIABILITIES September 30, December 31, (in thousands) 2024 2023 Payroll and benefits related expenses $ 1,509 $ 1,189 Collaboration and research agreements expenses 128 217 Professional services 371 951 Other accrued liabilities 486 506 Total accrued liabilities $ 2,494 $ 2,863

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF WARRANTS OUTSTANDING	The following table is a summary of the Company’s warrants outstanding and exercisable as of September 30, 2024. SCHEDULE OF WARRANTS OUTSTANDING Exercise Price Number of Warrants Outstanding and Common Stock Underlying Warrants Issuance Date Expiration Date per Share September 30, 2024 December 31, 2023 Unmodified August 2022 Warrants (1) August 25, 2022 August 25, 2027 $ 13.20 433,321 799,985 Modified August 2022 Warrants(1) August 25, 2022 August 25, 2027 $ 4.13 55,553 - January 2024 Purchase Warrants (2) January 26, 2024 July 26, 2029 $ 4.13 171,000 - July 2024 Purchase Warrants (2) July 9, 2024 July 9, 2027 $ 2.25 1,248,527 - August 2024 Purchase Warrants (2) August 1, 2024 August 1, 2029 $ 1.36 2,566,667 - 4,475,068 799,985
SUMMARY OF STOCK OPTION ACTIVITY	The following table summarizes stock option activity for the 2010 Plan during the nine months ended September 30, 2024. SUMMARY OF STOCK OPTION ACTIVITY Options outstanding at December 31, 2023 245,154 Options granted Options forfeited or expired (199,794 ) Options outstanding at September 30, 2024 45,360
SUMMARY OF RSU ACTIVITY	The following table summarizes RSU activity for the 2019 Plan during the nine months ended September 30, 2024. SUMMARY OF RSU ACTIVITY RSUs outstanding at December 31, 2023 59,463 RSUs granted 273,951 RSUs vested and issued (149,387 ) RSUs forfeited or expired (30,277 ) RSUs vested and unissued at September 30, 2024 153,750
ALLOCATION OF NON-CASH STOCK BASED COMPENSATION EXPENSE BY FUNCTIONAL AREA	ALLOCATION OF NON-CASH STOCK BASED COMPENSATION EXPENSE BY FUNCTIONAL AREA Three Months Ended Nine Months Ended September 30, September 30, (in thousands) 2024 2023 2024 2023 Cost of revenue $ 6 $ 7 $ 32 $ 26 Research and development $ 46 $ 65 136 $ 224 Sales and marketing $ 95 $ (105 ) 139 $ 19 General and administrative $ 232 $ 451 556 $ 1,033 Total $ 379 $ 418 $ 863 $ 1,302 Stock-based compensation expense $ 379 $ 418 $ 863 $ 1,302
Stock Incentive Plan 2019 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SUMMARY OF STOCK OPTION ACTIVITY	The following table summarizes stock option activity for the 2019 Plan during the nine months ended September 30, 2024. SUMMARY OF STOCK OPTION ACTIVITY Options outstanding at December 31, 2023 514,768 Options granted 514,974 Options forfeited or expired (235,652 ) Options outstanding at September 30, 2024 794,090

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
RECONCILIATION OF NUMERATORS AND DENOMINATORS OF BASIC AND DILUTED LOSS PER SHARE	RECONCILIATION OF NUMERATORS AND DENOMINATORS OF BASIC AND DILUTED LOSS PER SHARE 2024 2023 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Numerator: Net Loss (in thousands) $ (3,547 ) $ (4,706 ) $ (11,706 ) $ (13,601 ) Denominator: Shares used in computing net loss per share, basic and diluted 15,405,672 9,776,436 13,269,646 8,838,342 Net loss per share, basic and diluted $ (0.23 ) $ (0.48 ) $ (0.88 ) $ (1.54 )

ORGANIZATION, BASIS OF PRESEN_3

ORGANIZATION, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING AND REPORTING POLICIES (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Oct. 17, 2024	Jul. 01, 2024
Subsequent Event [Line Items]
Accumulated deficit	$ 530,009,000						$ 530,009,000
Working capital deficit	1,353,000						1,353,000
Net loss	3,547,000	$ 3,530,000	$ 4,629,000	$ 4,706,000	$ 2,317,000	$ 6,578,000	11,706,000	$ 13,601,000
Used cash in operations							11,092,000	12,444,000
Cash and cash equivalents	2,133,000			$ 5,100,000			2,133,000	$ 5,100,000
Market capitalisation										$ 35,000,000
Adjustments to estimates of variable consideration to derecognize revenue	11,000						17,000
Impairment losses on accounts receivable	$ 0						$ 0
Accounting Standards Update 2020-06 [Member]
Subsequent Event [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adoption Date	Jan. 01, 2024						Jan. 01, 2024
Change in Accounting Principle, Accounting Standards Update, Early Adopted [true false]	true						true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]	true						true
Accounting Standards Update 2022-03 [Member]
Subsequent Event [Line Items]
Change in Accounting Principle, Accounting Standards Update, Early Adopted [true false]	false						false
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]	true						true
Subsequent Event [Member]
Subsequent Event [Line Items]
Share price									$ 1

SCHEDULE OF ASSUMPTIONS USED TO

SCHEDULE OF ASSUMPTIONS USED TO CALCULATE FAIR VALUE OF WARRANTS (Details) - Stock Offering 2022 [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Subsidiary, Sale of Stock [Line Items]
Dividend yield
Volatility		105.10%
Risk-free interest rate		3.93%
Expected lives (years)		3 years 7 months 20 days
Weighted average fair value		$ 2.064
Unmodified Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Dividend yield
Volatility	114.20%
Risk-free interest rate	3.56%
Expected lives (years)	2 years 10 months 20 days
Weighted average fair value	$ 0.165
Modified Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Dividend yield
Volatility	104%
Risk-free interest rate	3.55%
Expected lives (years)	4 years 3 months 29 days
Weighted average fair value	$ 0.393

SCHEDULE OF CARRYING AND FAIR V

SCHEDULE OF CARRYING AND FAIR VALUE OF LOAN PAYABLE (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
DECD loan, Carrying value	$ 1,569	$ 1,604
DECD loan, Fair value	$ 1,200	$ 1,255

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Fair value of warrants	$ 92,000		$ 92,000		$ 1,651,000
Fair value of warrants exercised	$ (174,000)	$ 1,201,000	$ (1,314,000)	$ 233,000
Modified Warrants [Member]
Class of Warrant or Right [Line Items]
Shares of common stock called by warrants	366,664		366,664
Modified Warrants [Member] | Stock Offering 2022 [Member]
Class of Warrant or Right [Line Items]
Fair value of warrants	$ 21,000		$ 21,000		757,000
Warrants exercised	311,111
Fair value of warrants exercised	$ 245,000
Unmodified Warrants [Member]
Class of Warrant or Right [Line Items]
Shares of common stock called by warrants	433,321		433,321
Unmodified Warrants [Member] | Stock Offering 2022 [Member]
Class of Warrant or Right [Line Items]
Fair value of warrants	$ 71,000		$ 71,000		$ 894,000

SCHEDULE OF PREPAID AND OTHER C

SCHEDULE OF PREPAID AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid insurance	$ 68	$ 684
Software licenses	45	103
Subscriptions	32	26
Other	291	184
Total prepaid and other current assets	$ 436	$ 997

SCHEDULE OF LONG-TERM DEBT (Det

SCHEDULE OF LONG-TERM DEBT (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
DECD loan, net of issuance costs	$ 1,563	$ 1,596
Less: Current portion, net of issuance costs	(229)	(166)
Total long-term debt, net of issuance costs	$ 1,334	$ 1,430

SCHEDULE OF ANNUAL AMOUNTS OF F

SCHEDULE OF ANNUAL AMOUNTS OF FUTURE MINIMUM PRINCIPAL PAYMENTS DUE UNDER CERTAIN CONTRACTUAL OBLIGATIONS (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Short-Term Debt [Line Items]
Total	$ 1,569
Contractual obligation, 2024	58
Contractual obligation, 2025	233
Contractual obligation, 2026	238
Contractual obligation, 2027	145
Contractual obligation, 2028	213
Contractual obligation, Thereafter	682
DECD Loan [Member]
Short-Term Debt [Line Items]
Total	1,569
Contractual obligation, 2024	58
Contractual obligation, 2025	233
Contractual obligation, 2026	238
Contractual obligation, 2027	145
Contractual obligation, 2028	213
Contractual obligation, Thereafter	$ 682

SCHEDULE OF EXPENSE ASSOCIATED

SCHEDULE OF EXPENSE ASSOCIATED WITH OPERATING LEASES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Cost of Revenue [Member]
Loss Contingencies [Line Items]
Operating rent expense	$ 19	$ 18	$ 67	$ 66
Variable rent expense	11	11	33	41
Research and Development Expense [Member]
Loss Contingencies [Line Items]
Operating rent expense	7	19	38	43
Variable rent expense	4	4	9	10
Selling and Marketing Expense [Member]
Loss Contingencies [Line Items]
Operating rent expense	2	4	5	8
Variable rent expense	2	3	6	7
General and Administrative Expense [Member]
Loss Contingencies [Line Items]
Operating rent expense	10	35	52	90
Variable rent expense	$ 8	$ 21	$ 26	$ 64

SCHEDULE OF FUTURE LEASE PAYMEN

SCHEDULE OF FUTURE LEASE PAYMENTS RELATED TO OPERATING LEASES (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
2024 (remaining three months)	$ 54
2025	229
2026	223
2027	84
2028	52
Total Operating Lease Payments	642
Less: Imputed Interest	(63)
Present Value of Lease Liabilities	579
Less: Operating Lease Liability, current portion	(192)	$ (159)
Operating Lease Liability, non-current portion	$ 387	$ 427

SCHEDULE OF WEIGHTED-AVERAGE LE

SCHEDULE OF WEIGHTED-AVERAGE LEASE TERM AND DISCOUNT RATE (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Operating cash outflows relating to operating leases	$ 257	$ 334
Weighted-average remaining lease term (in years)	3 years	2 years 9 months 18 days
Weighted-average discount rate	7.25%	8.08%

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)								3 Months Ended			5 Months Ended	9 Months Ended		12 Months Ended	26 Months Ended
	Dec. 31, 2023	Jun. 26, 2023	Mar. 20, 2023	Aug. 08, 2022	Dec. 03, 2020	Apr. 15, 2016	Mar. 22, 2016	Dec. 31, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Sep. 30, 2024
Loss Contingencies [Line Items]
Forgiveness of DECD loan													$ 1,000,000
Forgiveness of DECD loan													1,000,000
Royalty expense									71,000	75,000		222,000	253,000
Research and development expense									908,000	998,000		$ 2,766,000	2,958,000
Research Collaboration Agreement With Johns Hopkins University School Of Medicine [Member]
Loss Contingencies [Line Items]
Percentage of royalty paid												4%
Annual minimum royalties												$ 57,500
Sponsored Research Agreement [Member]
Loss Contingencies [Line Items]
Sponsored research agreement, amount				$ 1,252,000
Sponsored research agreement, paid percentage											68%			15%
Research and development expense									67,000	17,000		118,000	64,000		$ 1,202,000
License Agreement With Multiple Entities [Member]
Loss Contingencies [Line Items]
Initial license fee			$ 75,000
Annual license fee			$ 50,000									38,000
License Agreement With Multiple Entities [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Royalty expense												1,350,000
Amended Loan Agreement [Member]
Loss Contingencies [Line Items]
Unamortized debt issuance costs	$ 8,000,000								6,000,000			6,000,000		$ 8,000,000	6,000,000
Forecast [Member] | Sponsored Research Agreement [Member]
Loss Contingencies [Line Items]
Sponsored research agreement, paid percentage								17%
DECD Loan [Member]
Loss Contingencies [Line Items]
Line of credit, maximum borrowing capacity							$ 4,000,000
Debt instrument fixed interest rate							2%
Maturity date							Jan. 01, 2032
Proceeds from loan					$ 2,000,000	$ 2,000,000
Maximum loan forgiveness amount under loan agreement							$ 1,500,000
Forgiveness of DECD loan		$ 1,000,000
Forgiveness of DECD loan	$ 1,000,000
Percentage of penalty included in loan agreement							5%
DECD Loan [Member] | Loan Agreement Target Employment Milestone [Member]
Loss Contingencies [Line Items]
Proceeds from loan					$ 1,000,000
Insurance Notes [Member]
Loss Contingencies [Line Items]
Debt instrument fixed interest rate	7.79%													7.79%
Aggregate principal outstanding amount	$ 670,000								0			0		$ 670,000	$ 0
Interest paid for the promissory note									$ 6,000	$ 5,000		$ 18,000	$ 17,000

SCHEDULE OF COMPONENTS OF ACCRU

SCHEDULE OF COMPONENTS OF ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Payroll and benefits related expenses	$ 1,509	$ 1,189
Collaboration and research agreements expenses	128	217
Professional services	371	951
Other accrued liabilities	486	506
Total accrued liabilities	$ 2,494	$ 2,863

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares		9 Months Ended
		Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Warrants Outstanding and Common Stock Underlying Warrants		4,475,068	799,985
Unmodified August 2022 Warrants [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issuance Date	[1]	Aug. 25, 2022
Warrants and Rights Outstanding, Maturity Date	[1]	Aug. 25, 2027
Exercise Price per Share	[1]	$ 13.20
Number of Warrants Outstanding and Common Stock Underlying Warrants	[1]	433,321	799,985
Modified August 2022 Warrants [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issuance Date	[1]	Aug. 25, 2022
Warrants and Rights Outstanding, Maturity Date	[1]	Aug. 25, 2027
Exercise Price per Share	[1]	$ 4.13
Number of Warrants Outstanding and Common Stock Underlying Warrants	[1]	55,553
January 2024 Purchase Warrants [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issuance Date	[2]	Jan. 26, 2024
Warrants and Rights Outstanding, Maturity Date	[2]	Jul. 26, 2029
Exercise Price per Share	[2]	$ 4.13
Number of Warrants Outstanding and Common Stock Underlying Warrants	[2]	171,000
July 2024 Purchase Warrants [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issuance Date	[2]	Jul. 09, 2024
Warrants and Rights Outstanding, Maturity Date	[2]	Jul. 09, 2027
Exercise Price per Share	[2]	$ 2.25
Number of Warrants Outstanding and Common Stock Underlying Warrants	[2]	1,248,527
August 2024 Purchase Warrants [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issuance Date	[2]	Aug. 01, 2024
Warrants and Rights Outstanding, Maturity Date	[2]	Aug. 01, 2029
Exercise Price per Share	[2]	$ 1.36
Number of Warrants Outstanding and Common Stock Underlying Warrants	[2]	2,566,667
[1]Liability classified[2]Equity classified

SUMMARY OF STOCK OPTION ACTIVIT

SUMMARY OF STOCK OPTION ACTIVITY (Details)	9 Months Ended
	Sep. 30, 2024 shares
Stock Incentive Plan Twenty Ten [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding at December 31, 2023	245,154
Options forfeited or expired	(199,794)
Options outstanding at September 30, 2024	45,360
Stock Incentive Plan 2019 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding at December 31, 2023	514,768
Options granted	514,974
Options forfeited or expired	(235,652)
Options outstanding at September 30, 2024	794,090

SUMMARY OF RSU ACTIVITY (Detail

SUMMARY OF RSU ACTIVITY (Details) - Stock Incentive Plan 2019 [Member]	9 Months Ended
	Sep. 30, 2024 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
RSUs outstanding at December 31, 2023	59,463
RSUs granted	273,951
RSUs vested and issued	(149,387)
RSUs forfeited or expired	(30,277)
RSUs vested and unissued at September 30, 2024	153,750

ALLOCATION OF NON-CASH STOCK BA

ALLOCATION OF NON-CASH STOCK BASED COMPENSATION EXPENSE BY FUNCTIONAL AREA (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Stock-based compensation expense	$ 379	$ 418	$ 863	$ 1,302
Cost of Revenue [Member]
Stock-based compensation expense	6	7	32	26
Research and Development Expense [Member]
Stock-based compensation expense	46	65	136	224
Selling and Marketing Expense [Member]
Stock-based compensation expense	95	(105)	139	19
General and Administrative Expense [Member]
Stock-based compensation expense	$ 232	$ 451	$ 556	$ 1,033

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)												1 Months Ended	3 Months Ended					9 Months Ended		12 Months Ended	18 Months Ended	20 Months Ended
	Aug. 01, 2024	Jul. 31, 2024	Jul. 01, 2024	May 13, 2024	Feb. 26, 2024	Jan. 26, 2024	Jan. 24, 2024	Jul. 20, 2023	May 09, 2023	Mar. 28, 2023	Feb. 10, 2023	Aug. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024	Sep. 30, 2024	Sep. 30, 2024	Nov. 14, 2024	Aug. 02, 2024	Dec. 31, 2023	Jan. 26, 2023
Subsidiary, Sale of Stock [Line Items]
Stock issued during period value new issues													$ 400,000	$ 1,101,000	$ 400,000		$ 178,000
Proceeds from issuance of warrants		$ 1,862,000
Payment of issuance costs
Common stock, par value													$ 0.001					$ 0.001			$ 0.001	$ 0.001			$ 0.001
Change in fair value of warrant liabilities													$ (174,000)			$ 1,201,000		$ (1,314,000)	233,000
Issuance costs related to common stock issued under registered direct offering														$ 39,000
Common stock issued for entering into 2023 Equity Line of Credit Agreement																			258,000
Unvested Stock Option Awards [Member]
Subsidiary, Sale of Stock [Line Items]
Total unrecognized compensation costs related to nonvested stock option awards													551,000					$ 551,000			$ 551,000	$ 551,000
Weighted average period over which unrecognized cost expected to be recognized																		1 year 11 months 12 days
Restricted Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Total unrecognized compensation costs related to nonvested stock option awards													$ 110,000					$ 110,000			$ 110,000	$ 110,000
Weighted average period over which unrecognized cost expected to be recognized																		9 months
Stock Incentive Plan Twenty Ten [Member]
Subsidiary, Sale of Stock [Line Items]
Share based compensation shares reserved for issuance													0					0			0	0
Weighted average exercise price of outstanding													$ 28.11					$ 28.11			$ 28.11	$ 28.11
Weighted average remaining life																		1 year 2 months 15 days
Options outstanding													45,360					45,360			45,360	45,360			245,154
Stock Incentive Plan 2019 [Member]
Subsidiary, Sale of Stock [Line Items]
Weighted average exercise price of outstanding													$ 7.15					$ 7.15			$ 7.15	$ 7.15
Weighted average remaining life																		8 years 4 months 24 days
Share based compensation shares authorized for grants				2,032,818									699,485					699,485			699,485	699,485
Additional shares authorized				1,000,000					333,333
Options outstanding													794,090					794,090			794,090	794,090			514,768
RSUs outstanding													153,750					153,750			153,750	153,750			59,463
Common stock reserved for issuance													642,865					642,865			642,865	642,865
Weighted average grant date fair value																		$ 1.62
Weighted average exercise price																		$ 2.68
Interest rate, minimum																		4.33%
Interest rate, maximum																		4.96%
Forfeitures amount																		$ 13,000
Maximum [Member] | Stock Incentive Plan 2019 [Member]
Subsidiary, Sale of Stock [Line Items]
Share price													$ 4.87					$ 4.87			$ 4.87	$ 4.87
Weighted average grant date fair value																		3 years
Minimum [Member] | Stock Incentive Plan 2019 [Member]
Subsidiary, Sale of Stock [Line Items]
Share price													$ 0.94					$ 0.94			$ 0.94	$ 0.94
Weighted average grant date fair value																		1 year
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued													362,219	475,986	111,369		53,335
Stock issued during period value new issues														$ 1,000
Issuance costs related to common stock issued under registered direct offering
Common Stock [Member] | Stock Incentive Plan 2019 [Member]
Subsidiary, Sale of Stock [Line Items]
Options outstanding													794,090					794,090			794,090	794,090
Common Stock [Member] | Chief Executive Officer [Member]
Subsidiary, Sale of Stock [Line Items]
Share price							$ 4.13
July Two Thousand Twenty Four Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued price per share			$ 1.53
2022 Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Shares of common stock called by warrants																									366,664
Exercise price																										$ 13.20
Change in fair value of warrant liabilities						$ 106,000
2022 Amended Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price													$ 4.13					$ 4.13			$ 4.13	$ 4.13
Change in fair value of warrant liabilities						$ 490,000
At The Market Offering Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of share common stock sold																		0
Payment of issuance costs																			134,000
Proceeds from issuance of common stock																			202,000
At The Market Offering Agreement [Member] | HC Wainwright Co [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock maximum aggregate sales price																								$ 4,450,000
Percentage of commission rate equal to gross proceeds from sale of shares																								3%
Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued			1,248,529				1,371,000	1,694,820
Shares issued price per share							$ 0.0001
Proceeds from issuance of private placement			$ 1,910,000
Payment of issuance costs			$ 72,000				$ 733,000	$ 597,000
Common stock, par value							$ 0.001	$ 0.001			$ 0.001
Proceeds from issuance of common stock							$ 5,563,000	$ 4,716,000
Maximum aggregate offering price											$ 12,500,000
Purchase Agreement [Member] | Investors [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued							1,368,600	1,650,473
Share price							$ 3.50	$ 2.75
Purchase Agreement [Member] | Chief Executive Officer [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued							2,400
Shares issued price per share							$ 4.255
Purchase Agreement [Member] | Directors And Executive Officers [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued								44,347
Share price								$ 3.98
Purchase Agreement [Member] | July Two Thousand Twenty Four Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price			$ 2.25
Purchase Agreement [Member] | Pre Funded Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Shares of common stock called by warrants							200,000
Exercise price							$ 0.0001
Warrant restriction, threshold common stock held, percent							9.99%
Proceeds from Warrant Exercises					$ 20
Purchase Agreement [Member] | Purchase Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Shares of common stock called by warrants							1,571,000
Exercise price							$ 4.13
Warrant price							$ 0.125
Purchase Agreement [Member] | Alliance Global Partners [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued								182,447
Placement agent cash fee paid							7%	7%
Placement agent cash fee							3.50%
Legal expenses							$ 75,000	$ 75,000
Non accountable expense allowance							$ 30,000	$ 30,000
Purchase Agreement [Member] | Alliance Global Partners [Member] | Directors And Executive Officers [Member]
Subsidiary, Sale of Stock [Line Items]
Placement agent cash fee paid								3.50%
Placement Shares [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued																		0				35,552
Payment of issuance costs																		$ 0
Proceeds from issuance of common stock																						$ 211,000
Issuance costs related to common stock issued under registered direct offering																		$ 134,000
LPC Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, par value										$ 0.001
Purchase Shares [Member]
Subsidiary, Sale of Stock [Line Items]
Maximum aggregate offering price										$ 10,000,000
2023 Equity Line of Credit Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued													362,219					949,574		472,312	1,310,517
Proceeds from issuance of common stock													$ 400,000					$ 1,900,000		$ 1,578,000	$ 3,078,000
Legal expenses																		249,000	$ 38,000
Purchase agreement term										36 months
Maximum number of shares per purchase										6,667
Stock issuance expenses																		326,000
Common stock issued for entering into 2023 Equity Line of Credit Agreement																		258,000
2023 Equity Line of Credit Agreement [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Maximum number of shares per purchase										$ 1,000,000
2023 Equity Line of Credit Agreement [Member] | Minimum Share Purchase Stock Price Range One [Member]
Subsidiary, Sale of Stock [Line Items]
Share price										$ 7.50
Maximum number of shares per purchase										13,333
2023 Equity Line of Credit Agreement [Member] | Minimum Share Purchase Stock Price Range Two [Member]
Subsidiary, Sale of Stock [Line Items]
Share price										$ 11.25
Maximum number of shares per purchase										16,666
2023 Equity Line of Credit Agreement [Member] | Minimum Share Purchase Stock Price Range Three [Member]
Subsidiary, Sale of Stock [Line Items]
Share price										$ 15
Maximum number of shares per purchase										20,000
2023 Equity Line of Credit Agreement [Member] | Lincoln Park Capital Fund [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued																				47,733
Stock transaction costs																		$ 30,000
2023 Equity Line of Credit Agreement [Member] | Lincoln Park Capital Fund [Member] | Maximum [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Remaining value of shares to be sold under the agreement																							$ 1,700,000
Securities Purchase Agreements [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares issued												9,733
Stock issued during period value new issues												$ 11,000
Warrant Inducement Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price	$ 1.25
Warrants modification value		$ 1,323,000
Warrants exercised	1,400,000
Warrant Inducement Agreement [Member] | August 2022 Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price		$ 4.13
Warrant Inducement Agreement [Member] | August 2022 Warrants [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Shares of common stock called by warrants		311,111
Warrant Inducement Agreement [Member] | January 2024 Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price		$ 4.13
Warrant Inducement Agreement [Member] | January 2024 Warrants [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Shares of common stock called by warrants		1,400,000
Warrant Inducement Agreement [Member] | August Two Thousand Twenty Four Warrants [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Shares of common stock called by warrants		2,566,667
Warrants and Rights Outstanding, Term		5 years

RECONCILIATION OF NUMERATORS AN

RECONCILIATION OF NUMERATORS AND DENOMINATORS OF BASIC AND DILUTED LOSS PER SHARE (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Net Loss (in thousands)	$ (3,547,000)	$ (3,530,000)	$ (4,629,000)	$ (4,706,000)	$ (2,317,000)	$ (6,578,000)	$ (11,706,000)	$ (13,601,000)
Shares used in computing net loss per share, basic	15,405,672			9,776,436			13,269,646	8,838,342
Shares used in computing net loss per share, diluted	15,405,672			9,776,436			13,269,646	8,838,342
Net loss per share, basic	$ (0.23)			$ (0.48)			$ (0.88)	$ (1.54)
Net loss per share, diluted	$ (0.23)			$ (0.48)			$ (0.88)	$ (1.54)

LOSS PER SHARE (Details Narrati

LOSS PER SHARE (Details Narrative) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Potential Shares Of Aspira Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	5,468,268	1,545,083	5,468,268	1,545,083
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share			4,475,068	799,985

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($)	Nov. 18, 2024	Oct. 23, 2024	Oct. 17, 2024
Subsequent Event [Line Items]
Share price			$ 1
Fund receivables		$ 10,000,000
2024 At The Market Offering [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued	348,185
Gross proceeds	$ 350,000
Remaining proceeds	$ 4,100,000
First Milestone [Member]
Subsequent Event [Line Items]
Fund receivables		$ 2,000,000