0001178913-23-003665 | 10-Q | XBRL Viewer

EVENTS DURING THE PERIOD (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended
	Apr. 30, 2023	Jul. 31, 2018	Jun. 30, 2023
IPO [Member] \| Warrant [Member]
Events During Period [Line Items]
Term of warrants issued		5 years
Number of warrants issued		1,400,000
Number of ordinary shares will be purchased by exercising warrants		700,000
Exercise price of warrants issued		$ 8.4
Office Lease Agreement [Member]
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%

SHARE-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2023

Share-based Payment Arrangement [Abstract]

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

	Nine months ended September 30, 2023
Exercise price	$0.73-$0.89
Dividend yield	-
Expected volatility	74%-76%
Risk-free interest rate	3.58%-4.37%
Expected life - in years	5.3-6.11

SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

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 September 30, 2023, the consolidated results of operations and statements of changes in shareholders' equity for the three and nine-month periods ended September 30, 2023 and 2022 and cash flows for the nine-month periods ended September 30, 2023 and 2022.

The consolidated results for the three and nine-month periods ended September 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

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 7,244,450 shares 6,239,921 shares for the nine months ended September 30, 2023 and 2022, respectively and 6,999,180 shares and 6,068,670 shares for the three months ended September 30, 2023 and 2022, respectively, because the effect would have been anti-dilutive.

Newly issued and recently adopted accounting pronouncements

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.

DESCRIPTION OF BUSINESS

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

DESCRIPTION OF BUSINESS

NOTE 1 - DESCRIPTION OF BUSINESS

	a.	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 $102.4 million as of September 30, 2023 and negative cash flows from operating activities. The Company's management is of the opinion that its available funds as of September 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 the completion of the Phase 1 study related to the new generation platform and the GLP-2/OXM collaborative research we are conducting with OPKO. 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.

DESCRIPTION OF BUSINESS (Detail Textuals) $ in Thousands	Sep. 30, 2023 ₪ / shares	Sep. 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 \| $		$ 102,391		$ 95,497

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

EVENTS DURING THE PERIOD

9 Months Ended

Sep. 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 $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 September 30, 2023, the maturity of lease liabilities under our non-cancelable operating leases were as follows:

2023	46
2024	174
2025	174
2026	83
Total future minimum lease payments	477
Less: interest	(75	)
Present value of operating lease liabilities	402

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

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”) on 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.

In September 2023, the Company entered into a Research Collaboration Agreement with OPKO Biologics, Inc., a subsidiary of OPKO Health, Inc. (“OPKO”). Under the terms of this agreement, OPKO has agreed to supply its proprietary long-acting GLP-2 peptide and certain Oxyntomodulin (OXM) analogs for the development of oral tablet formulations using the Company’s proprietary oral delivery technology. The Company and OPKO have each agreed to be responsible for specific phases of development of the two oral peptides to the point of demonstrated in vivo feasibility. The operation initiated in October 2023, therefore no financial impact as of September 30,2023.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (6,894)	$ (10,036)
Adjustments required to reconcile net loss to net cash used in operating activities:
Depreciation	43	48
Deferred income taxes	29	151
Share-based compensation	1,371	1,770
Finance income, net	(20)	(74)
Changes in operating asset and liabilities:
Decrease (increase) in accounts receivable	246	(50)
Increase in other current assets	(114)	(380)
Increase in accounts payable	547	247
Increase (decrease) in accrued expenses and other payables	99	(2,149)
Decrease in contract liabilities	0	(15)
Net cash used in operating activities	(4,693)	(10,488)
CASH FLOWS FROM INVESTING ACTIVITIES:
Funds with respect to employee rights upon retirement	0	(55)
Purchase of property and equipment	(12)	(44)
Net cash used in investing activities	(12)	(99)
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	(4,700)	(10,574)
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	7,676	14,390
Reconciliation in amounts on consolidated balance sheets:
Cash and cash equivalents	7,585	14,323
Restricted deposits included in other current assets	91	67
Total cash and cash equivalents and restricted deposits	7,676	14,390
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
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION:
Income Taxes Paid	$ 0	$ 165

SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation of the financial statements

The consolidated results for the three and nine-month periods ended September 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:

Recently issued accounting pronouncements adopted

EVENTS DURING THE PERIOD (Tables)

9 Months Ended

Sep. 30, 2023

Events During Period [Abstract]

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

2023	46
2024	174
2025	174
2026	83
Total future minimum lease payments	477
Less: interest	(75	)
Present value of operating lease liabilities	402

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

(10,036)

Exercise of options to ordinary shares

^[1]

Exercise of options to ordinary shares (in shares)

5,511

Share-based compensation

$ 0

1,770

Balance at Sep. 30, 2022

^[1]

106,733

(92,462)

14,312

Balance (in shares) at Sep. 30, 2022

28,809,922

Balance at Jun. 30, 2022

^[1]

106,623

(89,395)

17,269

Balance (in shares) at Jun. 30, 2022

28,809,922

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(3,067)

Exercise of options to ordinary shares

^[1]

Exercise of options to ordinary shares (in shares)

5,511

Share-based compensation

$ 0

110

Balance at Sep. 30, 2022

^[1]

106,733

(92,462)

14,312

Balance (in shares) at Sep. 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

(6,894)

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

1,371

Balance at Sep. 30, 2023

^[1]

108,586

(102,391)

6,236

Balance (in shares) at Sep. 30, 2023

28,813,952

Balance at Jun. 30, 2023

^[1]

108,203

(100,012)

8,232

Balance (in shares) at Jun. 30, 2023

28,813,952

CHANGES DURING THE YEAR ENDED

Net loss

$ 0

(2,379)

Share-based compensation

383

Balance at Sep. 30, 2023

^[1]

$ 108,586

$ 41

$ (102,391)

$ 6,236

Balance (in shares) at Sep. 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

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

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

Sep. 30, 2023

Dec. 31, 2022

CURRENT ASSETS:

Cash and cash equivalents

$ 7,585

$ 12,309

Accounts receivable

246

Prepaid expenses and other current assets

431

294

TOTAL CURRENT ASSETS

8,016

12,849

NON-CURRENT ASSETS:

Property and equipment, net

108

139

Operating lease right-of-use assets

420

Deferred income taxes

Funds in respect of employee rights upon retirement

TOTAL NON-CURRENT ASSETS

549

278

TOTAL ASSETS

8,565

13,127

CURRENT LIABILITIES:

Accounts payable

564

Accrued expenses and other payables

1,332

1,233

Current maturities of operating lease

131

TOTAL CURRENT LIABILITIES

2,027

1,341

NON-CURRENT LIABILITIES:

Operating lease liabilities

271

Liability for employee rights upon retirement

TOTAL NON-CURRENT LIABILITIES

302

TOTAL LIABILITIES

2,329

1,373

COMMITMENTS AND CONTINGENCIES

SHAREHOLDERS' EQUITY:

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

^[1]

Additional paid-in capital

108,586

107,210

Accumulated other comprehensive income

Accumulated deficit

(102,391)

(95,497)

TOTAL SHAREHOLDERS' EQUITY

6,236

11,754

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY

$ 8,565

$ 13,127

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

SHARE-BASED COMPENSATION

9 Months Ended

Sep. 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, the board of directors approved the following options grants:

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. The fair value of the options at the date of grant was $485; and

ii.

options to purchase an aggregate of 350,000 ordinary shares to the Company’s Chief Executive Officer with an exercise price of $0.795 per share which was the share price on that day. This grant was subject to shareholders' approval, which was obtained at a meeting of the Company’s shareholders held on September 13, 2023. The fair value of the options was $161 thousand.

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.

On June 4, 2023, options to purchase an aggregate of 33,638 ordinary shares were granted to a non-executive board member with an exercise price of $0.89 per share which was the share price on that day. The options vest over three years in 12 equal quarterly installments starting on the date of grant. This grant was subject to shareholders' approval, which was obtained at a meeting of the Company’s shareholders held on September 13, 2023.

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:

	Nine months ended September 30, 2023
Exercise price	$0.73-$0.89
Dividend yield	-
Expected volatility	74%-76%
Risk-free interest rate	3.58%-4.37%
Expected life - in years	5.3-6.11

SUBSEQUENT EVENTS

9 Months Ended

Sep. 30, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 6 - SUBSEQUENT EVENTS

In October 2023, Hamas terrorists infiltrated Israel’s southern border from the Gaza Strip and conducted a series of attacks on civilian and military targets. Hamas also launched extensive rocket attacks on the Israeli population and industrial centers located along Israel’s border with the Gaza Strip and in other areas within the State of Israel. These attacks resulted in thousands of deaths and injuries, and Hamas additionally kidnapped many Israeli civilians and soldiers. Following the attack, Israel’s security cabinet declared war against Hamas and commenced a military campaign against Hamas. The Company cannot currently predict the intensity or duration of Israel’s war against Hamas, nor can predict how this war will ultimately affect our business and operations or Israel's economy in general.

SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Significant Accounting Policies [Line Items]
Number of antidilutive securities excluded from computation of earnings per share	6,999,180	6,068,670	7,244,450	6,239,921

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - ₪ / shares	Sep. 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

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Prepaid expenses and other current assets:
Prepaid expenses	$ 168	$ 86
Other current assets	263	208
Prepaid expenses and other current assets, total	431	294
Accrued expenses and other payables:
Employees and employees related	161	154
Provision for vacation	191	146
Accrued expenses	980	933
Accrued expenses and other payables, total	$ 1,332	$ 1,233

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Table)

9 Months Ended

Sep. 30, 2023

Supplementary Financial Statement Information [Abstract]

Schedule of prepaid expenses and other current assets

	September 30,		December 31,
Prepaid expenses and other current assets:	2023		2022
Prepaid expenses		168		86
Other current assets		263		208
		431		294

Schedule of accounts payable and accrued liabilities

	September 30,		December 31,
Accrued expenses and other payables:	2023		2022
Employees and employees related		161		154
Provision for vacation		191		146
Accrued expenses		980		933
		1,332		1,233

SHARE-BASED COMPENSATION (Details)	9 Months Ended
SHARE-BASED COMPENSATION (Details)	Sep. 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	$ 0.89
Expected volatility	76.00%
Risk-free interest rate	4.37%
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.

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+ Details

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

9 Months Ended

Sep. 30, 2023

Supplementary Financial Statement Information [Abstract]

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION

NOTE 4 - SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION:

Balance sheets:

	September 30,		December 31,
Prepaid expenses and other current assets:	2023		2022
Prepaid expenses		168		86
Other current assets		263		208
		431		294

	September 30,		December 31,
Accrued expenses and other payables:	2023		2022
Employees and employees related		161		154
Provision for vacation		191		146
Accrued expenses		980		933
		1,332		1,233

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Nov. 01, 2023
Cover [Abstract]
Entity Registrant Name	ENTERA BIO LTD.
Document Type	10-Q
Document Period End Date	Sep. 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	Q3
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

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
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
Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of options at the date of grant			$ 161
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	The options vest over three years in 12 equal quarterly installments starting on the date of grant.		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%

EVENTS DURING THE PERIOD (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Events During Period [Abstract]
2023	$ 46
2024	174
2025	174
2026	83
Total future minimum lease payments	477
Less: interest	(75)
Present value of operating lease liabilities	$ 402

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
REVENUES	$ 0	$ 8	$ 0	$ 120
COST OF REVENUES	0	6	0	93
GROSS PROFIT	0	2	0	27
OPERATING EXPENSES:
Research and development	1,370	1,413	3,510	4,497
General and administrative	1,028	1,460	3,457	5,512
Other income	(12)	(6)	(39)	(33)
TOTAL OPERATING EXPENSES	2,386	2,867	6,928	9,976
OPERATING LOSS	2,386	2,865	6,928	9,949
FINANCIAL EXPENSES (INCOME), NET	(36)	8	(63)	(96)
LOSS BEFORE INCOME TAX	2,350	2,873	6,865	9,853
INCOME TAX	29	194	29	183
NET LOSS	$ 2,379	$ 3,067	$ 6,894	$ 10,036
BASIC LOSS PER SHARE	$ 0.08	$ 0.11	$ 0.24	$ 0.35
DILUTED LOSS PER SHARE	$ 0.08	$ 0.11	$ 0.24	$ 0.35
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF BASIC LOSS PER SHARE	28,813,952	28,809,922	28,812,122	28,807,470
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF DILUTED LOSS PER SHARE	28,813,952	28,809,922	28,812,122	28,807,470