0001178913-23-002834 | 10-Q | XBRL Viewer

SHARE-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2023

Share-based Payment Arrangement [Abstract]

Schedule of fair value assumptions of option granted using Black-Scholes option-pricing model

		Six months ended June 30, 2023
Exercise price		$0.73-$0.79
Dividend yield		-
Expected volatility		74%-76%
Risk-free interest rate		3.58%-3.98%
Expected life - in years		5.3-6.11

DESCRIPTION OF BUSINESS

6 Months Ended

Jun. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

DESCRIPTION OF BUSINESS

NOTE 1 - DESCRIPTION OF BUSINESS

Entera Bio Ltd. (collectively with its subsidiary, the "Company") was incorporated on September 30, 2009 under the laws of the State of Israel and commenced operation on June 1, 2010. On January 8, 2018, the Company incorporated Entera Bio Inc., a wholly owned subsidiary incorporated in Delaware United States. The Company is a leader in the development and commercialization of orally delivered large molecule therapeutics for use in areas with significant unmet medical need where adoption of injectable therapies is limited due to cost, convenience and compliance challenges for patients. The Company’s most advanced product candidates, EB613 for the treatment of osteoporosis and EB612 for the treatment of hypoparathyroidism, are based on its proprietary technology platform and are both in clinical development. Additionally, the Company intends to license its oral delivery technology to biopharmaceutical companies for use with their proprietary compounds.

The Company's ordinary shares, NIS 0.0000769 par value per share (“ordinary shares”), have been listed on the Nasdaq Capital Market since July 2018 under the symbol “ENTX”.

Because the Company is engaged in research and development activities, it has not derived significant income from its activities and has incurred an accumulated deficit in the amount of $100.0 million as of June 30, 2023 and negative cash flows from operating activities. The Company's management is of the opinion that its available funds as of June 30, 2023 will allow the Company to operate under its current plans into the third quarter of 2024. This assumes the use of the Company’s capital to fund its ongoing operations, including R&D and the completion of the Phase 1 study related to the new formulation EB612. This does not include the capital required to fund the Company's proposed Phase 3 study for EB613 in osteoporosis and the related comparative study. These factors raise substantial doubt as to the Company's ability to continue as a going concern. Management is in the process of evaluating various financing alternatives in the public or private equity markets, debt financing and strategic collaborations, as the Company will need to finance future research and development activities, general and administrative expenses and working capital through fund raising. However, there is no certainty about the Company's ability to obtain such funding. These condensed consolidated financial statements do not include any adjustments that may be necessary should the Company be unable to continue as a going concern.

EVENTS DURING THE PERIOD (Tables)

6 Months Ended

Jun. 30, 2023

Events During Period [Abstract]

Schedule of maturity of lease liabilities under our non-cancelable operating leases

2023	96
2024	180
2025	180
2026	86
Total future minimum lease payments	542
Less: interest	(86)
Present value of operating lease liabilities	456

EVENTS DURING THE PERIOD (Detail Textuals) - Office Lease Agreement [Member] - USD ($) $ in Thousands	1 Months Ended
	Apr. 30, 2023	Jun. 30, 2023
Events During Period [Line Items]
Agreement term	5 years
Agreement termination description	two options for early termination by the Company
Agreement expiration date	June 30, 2028
Monthly lease fee	$ 15
Lessee’s incremental borrowing rate		13.84%

EVENTS DURING THE PERIOD

6 Months Ended

Jun. 30, 2023

Events During Period [Abstract]

EVENTS DURING THE PERIOD

NOTE 5 - EVENTS DURING THE PERIOD

In April 2023, the Company entered into an amendment to its office lease agreement from 2014 to extend the period of the lease agreement for additional five years, expiring on June 30, 2028, with two options for early termination by the Company subject to a notice period. The monthly lease fee is a total of $15.

As of June 30,2023, the Company recorded the related asset and obligation at the present value of lease payments over the expected terms, discounted using the lessee’s incremental borrowing rate, which was 13.84%. The Company lease agreements do not provide a readily determinable implicit rate. Therefore, the Company estimated the incremental borrowing rate to discount the lease payments based on information available at lease commencement.

As of June 30, 2023, the maturity of lease liabilities under our non-cancelable operating leases were as follows:

2023	96
2024	180
2025	180
2026	86
Total future minimum lease payments	542
Less: interest	(86)
Present value of operating lease liabilities	456

	b.	On December 10, 2018, the Company entered into a research collaboration and license agreement with Amgen (the “Amgen Agreement”) for the use of the Company’s oral delivery platform in the field of inflammatory disease and other serious illnesses. Pursuant to the Amgen Agreement, the Company and Amgen had agreed to use the Company’s proprietary drug delivery platform to develop oral formulations for one preclinical large molecule program that Amgen had selected. Additionally, the Company had granted Amgen an exclusive, worldwide, sublicensable license under certain of its intellectual property relating to its drug delivery technology to develop, manufacture and commercialize the applicable products. On May 2, 2023, the Company and Amgen agreed to terminate the Amgen Agreement in accordance with its terms, effective on such date. Neither party incurred any termination penalty or fees in connection with the termination of the Amgen Agreement.

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

6 Months Ended

Jun. 30, 2023

Supplementary Financial Statement Information [Abstract]

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

NOTE 4 - SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION:

Balance sheets:

	June 30,		December 31,
	2023		2022
Prepaid expenses and other current assets:
Prepaid expenses		296		86
Other current assets		354		208
		650		294

	June 30,		December 31,
	2023		2022
Accrued expenses and other payables:
Employees and employees related		170		154
Provision for vacation		193		146
Accrued expenses		1,122		933
		1,485		1,233

SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation of the financial statements

These unaudited interim condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP") for interim financial statements. Accordingly, they do not include all the information and notes required by U.S. GAAP for annual financial statements. In the opinion of management, these unaudited condensed consolidated financial statements reflect all adjustments, which include normal recurring adjustments, necessary for a fair statement of the Company’s consolidated financial position as of June 30, 2023, the consolidated results of operations and statements of changes in shareholders' equity for the three and six-month periods ended June 30, 2023 and 2022 and cash flows for the six-month periods ended June 30, 2023 and 2022.

The consolidated results for the three and six-month periods ended June 30, 2023 are not necessarily indicative of the results to be expected for the year ending December 31, 2023.

These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2022, as filed with the Company’s Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 31, 2023. The comparative balance sheet at December 31, 2022 has been derived from the audited annual financial statements at that date but does not include all disclosures required by U.S. GAAP for annual financial statements.

Loss per share

Basic loss per share is computed on the basis of net loss for the period divided by the weighted average number of outstanding ordinary shares during the period.

Diluted loss per share is based upon the weighted average number of ordinary shares and outstanding stock options and warrants, which are included under the treasury stock method when dilutive. The calculation of diluted loss per share does not include options and warrants, exercisable into 7,360,374 shares and 6,326,180 shares for the six months ended June 30, 2023 and 2022, respectively and 7,604,195 shares and 6,473,863 shares for the three months ended June 30, 2023 and 2022, respectively, because the effect would have been anti-dilutive.

Newly issued and recently adopted accounting pronouncements:

Recently issued accounting pronouncements adopted

In June 2016, the FASB issued ASU 2016-13 “Financial Instruments—Credit Losses—Measurement of Credit Losses on Financial Instruments.” This guidance replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The guidance is effective for smaller reporting companies (as defined by the SEC) for the fiscal year beginning on January 1, 2023, including interim periods within that year. The adoption of this guidance did not have material impact on the Company’s consolidated financial statements.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,325)	$ (3,185)	$ (4,515)	$ (6,969)
Adjustments required to reconcile net loss to net cash used in operating activities:
Depreciation			29	32
Deferred income taxes			0	(63)
Share-based compensation			988	1,660
Finance income, net			(6)	(71)
Changes in operating asset and liabilities:
Decrease (increase) in accounts receivable			217	(42)
Increase in other current assets			(356)	(704)
Increase (decrease) in accounts payable			223	(57)
Increase (decrease) in accrued expenses and other payables			252	(1,390)
Decrease in contract liabilities			0	(15)
Net cash used in operating activities			(3,168)	(7,619)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment			(12)	(42)
Net cash used in investing activities			(12)	(42)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares under the ATM program, net of issuance costs			5	0
Exercise of options and warrants into shares			0	13
Net cash provided by financing activities			5	13
DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED DEPOSITS			(3,175)	(7,648)
CASH, CASH EQUIVALENTS AND RESTRICTED DEPOSITS AT BEGINNING OF THE PERIOD			12,376	24,964
CASH, CASH EQUIVALENTS AND RESTRICTED DEPOSITS AT END OF THE PERIOD	9,201	17,316	9,201	17,316
Reconciliation in amounts on consolidated balance sheets:
Cash and cash equivalents	9,135	17,279	9,135	17,279
Restricted deposits included in other current assets	66	37	66	37
Total cash and cash equivalents and restricted deposits	$ 9,201	$ 17,316	9,201	17,316
SUPPLEMENTARY INFORMATION ON INVESTING AND FINANCING ACTIVITIES NOT INVOLVING CASH FLOWS:
Operating lease right of use assets obtained in exchange for new operating lease liabilities			$ 449	$ 0

SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Significant Accounting Policies [Line Items]
Number of antidilutive securities excluded from computation of earnings per share	7,604,195	6,473,863	7,360,374	6,326,180

EVENTS DURING THE PERIOD (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Events During Period [Abstract]
2023	$ 96
2024	180
2025	180
2026	86
Total future minimum lease payments	542
Less: interest	(86)
Present value of operating lease liabilities	$ 456

SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 6 - SUBSEQUENT EVENTS

In connection with the Company’s initial public offering (“IPO”) in July 2018, the Company issued 1,400,000 IPO warrants to purchase 700,000 ordinary shares, and these warrants were listed for trading on Nasdaq Capital Market (“Nasdaq”) since August 12, 2018. The IPO warrants were immediately exercisable at an initial exercise price of $8.40 per ordinary share for a period of five years, unless earlier repurchased by the Company as described in the warrant agreement. These IPO warrants expired on July 2, 2023, in accordance with their original terms, and Nasdaq removed them from listing.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
REVENUES	$ 0	$ 44	$ 0	$ 112
COST OF REVENUES	0	33	0	87
GROSS PROFIT	0	11	0	25
OPERATING EXPENSES:
Research and development	1,209	1,394	2,140	3,084
General and administrative	1,135	1,880	2,429	4,052
Other income	(14)	(14)	(27)	(27)
TOTAL OPERATING EXPENSES	2,330	3,260	4,542	7,109
OPERATING LOSS	2,330	3,249	4,542	7,084
FINANCIAL INCOME, NET	(5)	(60)	(27)	(104)
LOSS BEFORE INCOME TAX	2,325	3,189	4,515	6,980
INCOME TAX BENEFIT	0	(4)	0	(11)
NET LOSS	$ 2,325	$ 3,185	$ 4,515	$ 6,969
LOSS PER SHARE BASIC	$ 0.08	$ 0.11	$ 0.16	$ 0.24
LOSS PER SHARE DILUTED	$ 0.08	$ 0.11	$ 0.16	$ 0.24
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF BASIC LOSS PER SHARE	28,812,375	28,808,023	28,811,162	28,806,217
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF DILUTED LOSS PER SHARE	28,812,375	28,808,023	28,811,162	28,806,217

SUBSEQUENT EVENTS (Detail Textuals) - IPO [Member] - Warrant [Member]	1 Months Ended
	Jul. 31, 2018 ₪ / shares shares
Subsequent Event [Line Items]
Number of warrants issued	1,400,000
Number of ordinary shares will be purchased by exercising warrants	700,000
Exercise price of warrants issued \| ₪ / shares	₪ 8.4
Term of warrants issued	5 years

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)
$ in Thousands

Jun. 30, 2023

Dec. 31, 2022

CURRENT ASSETS:

Cash and cash equivalents

$ 9,135

$ 12,309

Accounts receivable

246

Prepaid expenses and other current assets

650

294

TOTAL CURRENT ASSETS

9,814

12,849

NON-CURRENT ASSETS:

Property and equipment, net

122

139

Operating lease right-of-use assets

460

Deferred income taxes

Funds in respect of employee rights upon retirement

TOTAL NON-CURRENT ASSETS

631

278

TOTAL ASSETS

10,445

13,127

CURRENT LIABILITIES:

Accounts payable

240

Accrued expenses and other payables

1,485

1,233

Current maturities of operating lease

140

TOTAL CURRENT LIABILITIES

1,865

1,341

NON-CURRENT LIABILITIES:

Operating lease liabilities

316

Liability for employee rights upon retirement

TOTAL NON-CURRENT LIABILITIES

348

TOTAL LIABILITIES

2,213

1,373

COMMITMENTS AND CONTINGENCIES

SHAREHOLDERS' EQUITY:

Ordinary Shares, NIS 0.0000769 par value: Authorized - as of June 30, 2023 and December 31, 2022, 140,010,000 shares; issued and outstanding - as of June 30, 2023 and December 31, 2022, 28,813,952 and 28,809,922 shares, respectively

^[1]

Additional paid-in capital

108,203

107,210

Accumulated other comprehensive income

Accumulated deficit

(100,012)

(95,497)

TOTAL SHAREHOLDERS' EQUITY

8,232

11,754

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY

$ 10,445

$ 13,127

[1]	Represents an amount less than one thousand US dollars

SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Basis of presentation of the financial statements

The consolidated results for the three and six-month periods ended June 30, 2023 are not necessarily indicative of the results to be expected for the year ending December 31, 2023.

Loss per share

Basic loss per share is computed on the basis of net loss for the period divided by the weighted average number of outstanding ordinary shares during the period.

Newly issued and recently adopted accounting pronouncements

Newly issued and recently adopted accounting pronouncements:

Recently issued accounting pronouncements adopted

SHARE-BASED COMPENSATION (Details)	6 Months Ended
SHARE-BASED COMPENSATION (Details)	Jun. 30, 2023 $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price	$ 0.73
Expected volatility	74.00%
Risk-free interest rate	3.58%
Expected life - in years	5 years 3 months 18 days
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price	$ 0.79
Expected volatility	76.00%
Risk-free interest rate	3.98%
Expected life - in years	6 years 1 month 9 days

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Table)

6 Months Ended

Jun. 30, 2023

Supplementary Financial Statement Information [Abstract]

Schedule of prepaid expenses and other current assets

	June 30,		December 31,
	2023		2022
Prepaid expenses and other current assets:
Prepaid expenses		296		86
Other current assets		354		208
		650		294

Schedule of accounts payable and accrued liabilities

	June 30,		December 31,
	2023		2022
Accrued expenses and other payables:
Employees and employees related		170		154
Provision for vacation		193		146
Accrued expenses		1,122		933
		1,485		1,233

SHARE-BASED COMPENSATION

6 Months Ended

Jun. 30, 2023

Share-based Payment Arrangement [Abstract]

SHARE-BASED COMPENSATION

NOTE 3 - SHARE-BASED COMPENSATION

On January 2, 2023, options to purchase an aggregate of 534,246 ordinary shares were granted to six non-executive board members with an exercise price of $0.73 per share which was the share price on the grant date. The options vest over one year in four equal quarterly installments starting on the date of grant. This grant was approved by the shareholders of the Company on October 4, 2021. The fair value of the options at January 2, 2023 was $253.

On April 24, 2023, options to purchase an aggregate of 881,000 ordinary shares were granted to employees, executive officers and service providers with an exercise price of $0.795 per share which was the share price on the grant date. These options vest over four years from the date of grant; 25% vest on the first anniversary of the date of grant and the remaining 75% of the option will vest in twelve equal quarterly installments following the first anniversary of the grant date. The fair value of the options at the date of grant was $485.

The fair value of each option granted is estimated at the date of grant using the Black-Scholes option-pricing model, with the following assumptions:

		Six months ended June 30, 2023
Exercise price		$0.73-$0.79
Dividend yield		-
Expected volatility		74%-76%
Risk-free interest rate		3.58%-3.98%
Expected life - in years		5.3-6.11

On April 24, 2023, options to purchase an aggregate of 350,000 ordinary shares were granted to the Company’s Chief Executive Officer with an exercise price of $0.795 per share which was the share price on that day. These options vest over four years from the date of grant; 25% vest on the first anniversary of the date of grant and the remaining 75% of the option will vest in twelve equal quarterly installments following the first anniversary of the grant date. This grant is subject to the Company's shareholders' approval.

On June 4, 2023, options to purchase an aggregate of 33,638 ordinary shares were granted to non-executive board member with an exercise price of $0.89 per share which was the share price on that day. The options will vest over three years in 12 equal quarterly installments starting on the date of grant. This grant is subject to the Company's shareholders' approval.

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Prepaid expenses and other current assets:
Prepaid expenses	$ 296	$ 86
Other current assets	354	208
Prepaid expenses and other current assets, total	650	294
Accrued expenses and other payables:
Employees and employees related	170	154
Provision for vacation	193	146
Accrued expenses	1,122	933
Accrued expenses and other payables, total	$ 1,485	$ 1,233

SHARE-BASED COMPENSATION (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended
	Jun. 04, 2023	Jan. 02, 2023	Apr. 24, 2023
Six non-executive board members [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of options at the date of grant		$ 253
Number of options to purchase ordinary shares		534,246
Exercise price of options granted		$ 0.73
Vestion period		1 year
Description of terms of share-based payment arrangement		The options vest over one year in four equal quarterly installments starting on the date of grant. This grant was approved by the shareholders of the Company on October 4, 2021.
Non-executive director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options to purchase ordinary shares	33,638
Exercise price of options granted	$ 0.89
Vestion period	3 years
Description of terms of share-based payment arrangement	e options will vest over three years in 12 equal quarterly installments starting on the date of grant.
Executive Officer and Service Provider [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of options at the date of grant			$ 485
Number of options to purchase ordinary shares			881,000
Exercise price of options granted			$ 0.795
Vestion period			4 years
Description of terms of share-based payment arrangement			These options vest over four years from the date of grant; 25% vest on the first anniversary of the date of grant and the remaining 75% of the option will vest in twelve equal quarterly installments following the first anniversary of the grant date.
Executive Officer and Service Provider [Member] \| Vest on first anniversary of date of grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			25.00%
Executive Officer and Service Provider [Member] \| Vest in twelve equal quarterly installments following the first anniversary of the applicable grant date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			75.00%
Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options to purchase ordinary shares			350,000
Exercise price of options granted			$ 0.795
Vestion period			4 years
Description of terms of share-based payment arrangement			These options vest over four years from the date of grant; 25% vest on the first anniversary of the date of grant and the remaining 75% of the option will vest in twelve equal quarterly installments following the first anniversary of the grant date.
Chief Executive Officer [Member] \| Vest on first anniversary of date of grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			25.00%
Chief Executive Officer [Member] \| Vest in twelve equal quarterly installments following the first anniversary of the applicable grant date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			75.00%

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - USD ($)
$ in Thousands

Ordinary shares [Member]

Additional paid-in capital [Member]

Accumulated other Comprehensive income [Member]

Accumulated deficit [Member]

Total

Balance at Dec. 31, 2021

^[1]

$ 104,950

$ 41

$ (82,426)

$ 22,565

Balance (in shares) at Dec. 31, 2021

28,804,411

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(6,969)

Exercise of options to ordinary shares

^[1]

Exercise of options to ordinary shares (in shares)

5,511

Share-based compensation

$ 0

1,660

Balance at Jun. 30, 2022

^[1]

106,623

(89,395)

17,269

Balance (in shares) at Jun. 30, 2022

28,809,922

Balance at Mar. 31, 2022

^[1]

105,914

(86,210)

19,745

Balance (in shares) at Mar. 31, 2022

28,804,411

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(3,185)

Exercise of options to ordinary shares

^[1]

Exercise of options to ordinary shares (in shares)

5,511

Share-based compensation

$ 0

696

Balance at Jun. 30, 2022

^[1]

106,623

(89,395)

17,269

Balance (in shares) at Jun. 30, 2022

28,809,922

Balance at Dec. 31, 2022

^[1]

107,210

(95,497)

11,754

Balance (in shares) at Dec. 31, 2022

28,809,922

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(4,515)

Issuance of shares under the ATM program, net of issuance costs

^[1]

Issuance of shares under the ATM program, net of issuance costs (in shares)

4,030

Share-based compensation

$ 0

988

Balance at Jun. 30, 2023

^[1]

108,203

(100,012)

8,232

Balance (in shares) at Jun. 30, 2023

28,813,952

Balance at Mar. 31, 2023

^[1]

107,726

(97,687)

10,080

Balance (in shares) at Mar. 31, 2023

28,809,922

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(2,325)

Issuance of shares under the ATM program, net of issuance costs

^[1]

Issuance of shares under the ATM program, net of issuance costs (in shares)

4,030

Share-based compensation

$ 0

472

Balance at Jun. 30, 2023

^[1]

$ 108,203

$ 41

$ (100,012)

$ 8,232

Balance (in shares) at Jun. 30, 2023

28,813,952

[1]	Represents an amount less than one thousand U.S. dollars.

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2023	Aug. 07, 2023
Cover [Abstract]
Entity Registrant Name	ENTERA BIO LTD.
Document Type	10-Q
Document Period End Date	Jun. 30, 2023
Entity Central Index Key	0001638097
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Amendment Flag	false
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		28,813,952
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Shell Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	L3
Entity Address, Address Line One	Kiryat Hadassah
Entity Address, Address Line Two	Minrav Building – Fifth Floor
Entity Address, City or Town	Jerusalem
Entity Address, Postal Zip Code	9112002
Entity Address, Country	IL
City Area Code	972
Local Phone Number	2-532-7151
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-38556
Entity Tax Identification Number	00-0000000
Trading Symbol	ENTX
Security Exchange Name	NASDAQ
Title of 12(b) Security	Ordinary Shares

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - ₪ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Ordinary share, par value	₪ 0.0000769	₪ 0.0000769
Ordinary shares, authorized	140,010,000	140,010,000
Ordinary shares, issued	28,813,952	28,809,922
Ordinary shares, outstanding	28,813,952	28,809,922

DESCRIPTION OF BUSINESS (Detail Textuals) $ in Thousands	Jun. 30, 2023 ₪ / shares	Jun. 30, 2023 USD ($)	Dec. 31, 2022 ₪ / shares	Dec. 31, 2022 USD ($)
General [Line Items]
Ordinary share, par value \| ₪ / shares	₪ 0.0000769		₪ 0.0000769
Accumulated deficit \| $		$ 100,012		$ 95,497

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details