0001178913-24-000881 | 10-K | XBRL Viewer

7,105,414

5,733,087

4,316,859

Employees And Executive Officers [Member]

$ 2.57

$ 3.3

$ 3.63

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

^[1]

1,201,000

1,455,000

^[1]

$ 0.8

^[1]

$ 629

$ 1,462

Employees And Executive Officers [Member] | Maximum [Member]

^[1]

10 years

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Employees And Executive Officers [Member] | Minimum [Member]

^[1]

$ 2.86

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

^[1]

$ 1.4

Director [Member]

534,246

250,964

$ 0.73

$ 2.815

Vesting period

Quarterly over a period of one year

$ 253

$ 455

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

10 years

Directors One [Member]

33,638

752,899

$ 0.89

$ 2.815

Vesting period

Quarterly over a period of three years

$ 15

$ 1,365

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

10 years

Consultant [Member]

30,000

$ 0.8

Vesting period

Immediate

$ 17

Stockholders' Equity Note [Abstract]

10 years

[1]	25% vest on the first anniversary of the date of grant and the remaining 75% of the option vest in twelve equal quarterly installments following the first anniversary of the grant date.

OPERATING LEASES

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

OPERATING LEASES

NOTE 3 - OPERATING LEASES

The Company leases office and research and development space under several agreements. The annual lease consideration is a total of $172 and is linked to the Israeli consumer price index. In April 2023, the Company extended the period of the lease agreement for an additional five years, expiring on June 30, 2028, with two options for early termination by the Company subject to a notice period. The annual lease consideration is a total of $180.

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 December 31, 2023, the Company provided bank guarantees of approximately $52, in the aggregate, to secure the fulfillment of its obligations under the lease agreements.

The Company has entered into operating lease agreements for vehicles used by its employees. The lease periods are generally for three years, and the payments are linked to the Israeli consumer price index. To secure the terms of the lease agreement, the Company has made certain deposits to the leasing company, representing approximately three months of lease payments. The annual lease consideration is a total of $22.

The lease cost was as follows:

		Year ended December 31, 2023				Year ended December 31, 2022
Operating lease cost			196				197

Supplemental cash flow information related to leases was as follows:

		Year ended December 31, 2023				Year ended December 31, 2022
Operating cash flows from operating leases			196				197

Supplemental balance sheet information related to operating leases was as follows:

	December 31, 2023			December 31, 2022
Operating Leases
Operating lease right-of-use assets		388			90

Current lease liabilities		134			91
Non-current lease liabilities		256
Total lease liabilities		390			91

Weighted-average remaining lease term (in years)		2.5			0.52
Weighted-average discount rate		14	%		16	%

As of December 31, 2023, the maturity of lease liabilities under our non-cancelable operating leases are $390 to be paid in 2024- 2026.

As of December 31, 2023, the maturity of lease liabilities under our non-cancelable operating leases were as follows:

2024	184
2025	184
2026	86
Total future minimum lease payments	454
Less: interest	(64	)
Present value of operating lease liabilities	390

SHARE CAPITAL

12 Months Ended

Dec. 31, 2023

SHARE CAPITAL

NOTE 5 - SHARE CAPITAL

Rights of the Company’s ordinary shares

Each ordinary share is entitled to one vote. The holder of an ordinary shares is also entitled to receive dividends whenever funds are legally available, when and if declared by the Board of Directors.

A holder of an ordinary share also has the right to receive upon liquidation of the Company, a sum equal to the nominal value of such share, and if a surplus per share remains, to receive such surplus, subject to the rights conferred on any class of shares which may be issued in the future. Since its inception, the Company has not declared any dividends.

Changes in share capital:

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. The IPO warrants expired on July 2, 2023, in accordance with their original terms, and Nasdaq removed them from listing.

On September 2, 2022, the Company entered into a sales agreement with SVB Securities LLC, as sales agent, to implement an ATM program under which the Company may from time to time offer and sell up to 5,000,000 Ordinary Shares (the “SVB ATM Program”).

During the year ended December 31, 2023, the Company issued 4,030 ordinary shares pursuant to the SVB ATM Program for net proceeds of $5 at a weighted average price of $1.16 per ordinary share.

On December 20, 2023, the Company entered into a securities purchase agreement in connection with a private offering (the "2023 PIPE") with certain existing and new investors, including the Company's Chairman of the Board and the Chief Executive Officer (collectively, the "Investors") for the private placement of 7,916,879 units at a purchase price of $0.835 per unit, each unit consisting of (i) one ordinary share and (ii) one warrant to purchase one ordinary share (each an “ Investor Warrant”). The Company received aggregate proceeds of approximately $6.6 million before expenses. Certain Investors elected to receive pre-funded warrants (the “Pre-Funded Warrants”) in lieu of ordinary shares, as such warrants may not be exercised if the aggregate number of ordinary shares beneficially owned by the holder thereof would exceed 4.99% or 9.99%, as applicable, immediately after exercise thereof.

The 2023 PIPE closed on December 22, 2023, and the Company issued 6,662,389 ordinary shares, 1,254,490 Pre-Funded Warrants and 7,916,879 Investors Warrants.

Each Pre-Funded Warrant has an exercise price of NIS 0.0000769 per ordinary share, is immediately exercisable and may be exercised at any time and has no expiration date and is subject to customary adjustments.

Each Investor Warrant has an exercise price of $1.00 per share, is immediately exercisable, and expires five years from the date of issuance, and is subject to customary adjustments. The Company accounted for the Investors Warrant as a component of permanent equity, as part of Additional Paid in Capital. The Investor Warrants are considered a separate instrument and they are indexed to the entity’s own stock based on the provision of ASC 815.

The Chairman of the Board and the Chief Executive Officer participated in the 2023 PIPE on the same terms and subject to the same conditions as all other Investors.

In connection therewith, the Company entered into a placement agency agreement with a registered U.S. broker-dealer (the “Broker”), pursuant to which the Broker was entitled to the following consideration:

A cash fee equal to 10% of the total proceeds paid by subscribers introduced by the Broker.

A cash fee equal to 5% of the total proceeds paid by other subscribers that participated in the private placement.

Five-year warrants to purchase 487,496 ordinary shares, representing 10% of the ordinary shares issued to subscribers introduced by the Broker, at a per share exercise price of $0.71 (the “Broker Warrants”).

In addition, the Company entered into a finder agreement with a private non-U.S. finder (the “Finder”), pursuant to which the Finder was entitled to a cash fee equal to 5% of total proceeds paid by subscribers introduced by the Finder, as well as five-year warrants to purchase 179,640 ordinary shares, representing 10% of the ordinary shares issued to the subscribers introduced by the Finder, at a per share exercise price of $0.71 (the “Finder Warrants”).

The Pre-Funded Warrants, Investors Warrants, Broker Warrants and Finder Warrants (collectively, the “Warrants”) were classified as a component of permanent equity and recorded as part of the Additional Paid in Capital based on the provision of ASC 815. The Warrants are freestanding financial instruments that are legally detachable and separately exercisable from the shares of common stock with which they were issued, are immediately exercisable, do not embody an obligation for the Company to repurchase its shares, and permit the Investor to receive a fixed number of shares of common stock upon exercise.

The Company had transaction costs of approximately $1.0 million, out of which $267 was stock-based compensation expenses due to issuance of Broker Warrants and Finder Warrants.

The entire disclosure for equity.

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Cash and cash equivalents

SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Significant Accounting Policies [Line Items]
Severance payment expenses	$ 128	$ 132
Severance expenses	$ 128
Number of antidilutive securities excluded from computation of earnings per share	7,458,542	6,255,235

SHARE CAPITAL (Detail Textuals)	1 Months Ended			12 Months Ended
SHARE CAPITAL (Detail Textuals)	Dec. 20, 2023 ₪ / shares shares	Dec. 20, 2023 USD ($) $ / shares shares	Jul. 31, 2018 $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($)	Dec. 22, 2023 shares	Sep. 02, 2022 shares
Stockholders Equity Note [Line Items]
Stock-based compensation expenses \| $				$ 1,689,000	$ 2,247,000
SVB Securities LLC [Member] \| ATM Program [Member]
Stockholders Equity Note [Line Items]
Number of shares issued							5,000,000
Warrant [Member] \| Investor [Member]
Stockholders Equity Note [Line Items]
Number of warrants issued						6,662,389
Warrant exercise price per share \| $ / shares				$ 1
Term of warrants issued				5 years
Pre Funded Warrants [Member] \| Investor [Member]
Stockholders Equity Note [Line Items]
Number of warrants issued						1,254,490
Warrant exercise price per share \| ₪ / shares	₪ 0.0000769
Investors Warrants [Member] \| Investor [Member]
Stockholders Equity Note [Line Items]
Number of warrants issued						7,916,879
Broker Warrants [Member] \| Investor [Member]
Stockholders Equity Note [Line Items]
Number of ordinary shares called by warrants				487,496
Warrant exercise price per share \| $ / shares				$ 0.71
Term of warrants issued				5 years
Broker Warrants And Finder Warrants [Member]
Stockholders Equity Note [Line Items]
Stock-based compensation expenses \| $				$ 267,000
Transaction costs \| $				$ 1,000
IPO [Member] \| Warrant [Member]
Stockholders Equity Note [Line Items]
Number of warrants issued			1,400,000
Number of ordinary shares called by warrants			700,000
Exercise price of warrants issued \| $ / shares			$ 8.4
Term of warrants issued			5 years
Private Placement [Member] \| Investor [Member]
Stockholders Equity Note [Line Items]
Warrant exercise price per share \| $ / shares		$ 0.835
Proceeds from exercise of warrants \| $		$ 6,600,000
Exercise of warrants ordinary shares percentage		4.99%		9.99%
Number of shares issued under private placement	7,916,879	7,916,879
Private Placement [Member] \| Broker Warrants [Member] \| Investor [Member]
Stockholders Equity Note [Line Items]
Percentage of cash fee				5.00%
Finder agreement with a private finder [Member]
Stockholders Equity Note [Line Items]
Number of warrants issued				179,640
Warrant exercise price per share \| $ / shares				$ 0.71
Percentage of cash fee				5.00%
Term of warrants issued				5 years
Placement Agency Agreement With Broker Dealer [Member] \| Broker Warrants [Member] \| Investor [Member]
Stockholders Equity Note [Line Items]
Percentage of cash fee				10.00%
Ordinary shares [Member]
Stockholders Equity Note [Line Items]
Voting rights of ordinary share				one vote
Ordinary shares [Member] \| ATM Program [Member]
Stockholders Equity Note [Line Items]
Number of shares issued				4,030
Net proceeds from share issuance \| $				$ 5,000,000
Weighted average price of share issued \| $ / shares				$ 1.16

INCOME TAX (Details 3) - USD ($) $ in Thousands	12 Months Ended
INCOME TAX (Details 3) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Opening balance	$ 17,645	$ 15,025
Additions	1,826	2,620
Closing balance	$ 19,471	$ 17,645

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	During the quarter ended December 31, 2023, none of our officers or directors adopted or terminated any contract, instruction or written plan for the purchase or sale of our securities that was intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act or any “non-Rule 10b5-1 trading arrangement”, as defined in Item 408 of Regulation S-K.
Title	officers or directors
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Terminated	false

INCOME TAX (Details 2) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carry forward	$ 17,427	$ 15,428
Research and development	983	1,225
Share-based compensation	855	877
Other	220	158
Net deferred tax assets before valuation allowance	19,485	17,688
valuation allowance	(19,471)	(17,645)	$ (15,025)
Net deferred tax assets	$ 14	$ 43

CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

CURRENT ASSETS:

$ 11,019

$ 12,309

Accounts receivable

246

Other current assets

238

294

TOTAL CURRENT ASSETS

11,257

12,849

NON-CURRENT ASSETS:

Property and equipment, net

100

139

Operating lease right-of-use assets

388

Deferred income taxes

Funds in respect of employee rights upon retirement

TOTAL NON-CURRENT ASSETS

508

278

TOTAL ASSETS

11,765

13,127

CURRENT LIABILITIES:

Accounts payable

Accrued expenses and other payables

874

1,233

Current maturities of operating lease

134

TOTAL CURRENT LIABILITIES

1,091

1,341

NON-CURRENT LIABILITIES:

Operating lease liabilities

256

Liability for employee rights upon retirement

TOTAL NON-CURRENT LIABILITIES

288

TOTAL LIABILITIES

1,379

1,373

SHAREHOLDERS' EQUITY:

Ordinary Shares, NIS 0.0000769 par value: Authorized - as of December 31, 2023 and December 31, 2022, 140,010,000 shares; issued and outstanding as of December 31, 2023, and December 31, 2022, 35,476,341 and 28,809,922 shares, respectively

^[1]

Additional paid-in capital

114,730

107,210

Accumulated other comprehensive income

Accumulated deficit

(104,386)

(95,497)

TOTAL SHAREHOLDERS' EQUITY

10,386

11,754

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY

$ 11,765

$ 13,127

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

SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Basis of presentation of the financial statements

a.	Basis of presentation of the financial statements

The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”).

Use of estimates in the preparation of financial statements

b.	Use of estimates in the preparation of financial statements

Functional currency

c.	Functional currency

Functional and presentation currency

The functional currency of the subsidiary is the U.S. dollar.

Transactions and balances

Principles of consolidation

d.	Principles of consolidation

The consolidated financial statements include the accounts of the Company and its subsidiary Entera Bio Inc. All inter-company transactions and balances have been eliminated in consolidation.

Cash and cash equivalents

e.	Cash and cash equivalents

Bank deposits

f.	Bank deposits

Bank deposits with maturity of more than one year are considered long-term.

Restricted cash

g.	Restricted cash

Restricted cash deposited in an interest-bearing saving account which is used as a security for the Company's office rent and credit card.

Concentrations of credit risk

h.	Concentrations of credit risk

Fair value measurement

i.	Fair value measurement

Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs.

Level 2: Observable inputs that are based on inputs not quoted on active markets but corroborated by market data.

Level 3: Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs.

Employee severance benefits

j.	Employee severance benefits

The amounts of severance payment expenses were $128 and $132 for the years ended December 31, 2023 and 2022, respectively.

The Company expects to contribute to insurance companies approximately $128 for the year ending December 31, 2024 in connection with its expected severance liabilities for that year.

Leases

Sublease income is recognized on a straight-line basis over the expected lease term and is included in other income in our consolidated statements of operations.

Property and equipment

l.	Property and equipment

Property and equipment are stated at cost, net of accumulated depreciation and amortization.

The Company’s property and equipment are depreciated using the straight-line method, which approximates the pattern of usage, over the term of the estimated useful life, as follows:

		Years

Computer equipment		3-5
Office furniture		10
Laboratory equipment		7-10

Leasehold improvements are amortized by the straight-line method over the shorter of (i) the expected lease term and (ii) the estimated useful life of the improvements.

Impairment of long-lived assets

m.	Impairment of long-lived assets

As of December 31, 2023 and 2022, the Company did not recognize an impairment loss on its long-lived assets.

Share-based compensation

n.	Share-based compensation

The Company grants share options and restricted share units (“RSU”) (together “Share-Based Compensation”) to its employees, directors and non-employees in consideration for services rendered.

Research and development expenses

o.	Research and development expenses

Revenue recognition

p.	Revenue recognition

ASC 606 Revenue from Contracts with Customer introduces a five-step model for recognizing revenue from contracts with customers, as follows:

1. Identify the contract with a customer.

2. Identify the performance obligations in the contract.

3. Determine the transaction price.

4. Allocate the transaction price to the performance obligations in the contract.

5. Recognize revenue when (or as) the entity satisfies a performance obligation.

Income taxes

q.	Income taxes

Deferred taxes

Uncertainty in income taxes

Loss per share

r.	Loss per share

Legal and other contingencies

s.	Legal and other contingencies

Legal costs incurred in connection with loss contingencies are expensed as incurred.

Warrants

Newly issued and recently adopted accounting pronouncements

u.	Newly issued and recently adopted accounting pronouncements:

Recently issued accounting pronouncements, not yet adopted

SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2023
Computer equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Computer equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Office furniture [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Laboratory equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Laboratory equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (8,889)	$ (13,071)
Adjustments required to reconcile net loss to net cash used in operating activities:
Depreciation	56	64
Deferred income taxes	29	174
Share-based compensation	1,689	2,247
Finance income, net		(78)
Changes in operating asset and liabilities:
Decrease (increase) in accounts receivable	246	(63)
Decrease (increase) in other current assets	56	(40)
Increase (decrease) in accounts payable	66	(149)
Decrease in accrued expenses and other payables	(563)	(1,568)
Decrease in contract liabilities	0	(15)
Net cash used in operating activities	(7,310)	(12,499)
CASH FLOWS FROM INVESTING ACTIVITIES:
Funds with respect to employee rights upon retirement	0	(55)
Purchase of property and equipment	(17)	(47)
Net cash used in investing activities	(17)	(102)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares through ATM programs, net of issuance costs	5	0
Issuance of ordinary shares and warrants due to a private placement	6,611	0
Issuance costs	(580)
Exercise of options into shares	0	13
Net cash provided by financing activities	6,036	13
DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED DEPOSITS	(1,291)	(12,588)
CASH, CASH EQUIVALENTS AND RESTRICTED DEPOSITS AT BEGINNING OF THE YEAR	12,376	24,964
CASH, CASH EQUIVALENTS AND RESTRICTED DEPOSITS AT END OF THE YEAR	11,085	12,376
Reconciliation in amounts on consolidated balance sheets:
Cash and cash equivalents	11,019	12,309
Restricted deposits included in other current assets	66	67
Total cash and cash equivalents and restricted deposits	11,085	12,376
SUPPLEMENTAL DISCLOSURE OF CASH FLOW TRANSACTIONS:
Interest received	18	0
Income taxes paid in cash during the year	0	165
SUPPLEMENTARY INFORMATION ON INVESTING AND FINANCING ACTIVITIES NOT INVOLVING CASH FLOWS:
Issuance costs	470	0
Operating lease right of use assets obtained in exchange for new operating lease liabilities	$ 449	$ 0

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
REVENUES	$ 0	$ 134
COST OF REVENUES	0	101
GROSS PROFIT	0	33
OPERATING EXPENSES:
Research and development	4,510	5,848
General and administrative	4,430	7,253
Other income	(49)	(51)
TOTAL OPERATING EXPENSES	8,891	13,050
OPERATING LOSS	8,891	13,017
FINANCIAL INCOME, net	(31)	(83)
LOSS BEFORE INCOME TAX	8,860	12,934
INCOME TAX EXPENSES	29	137
NET LOSS	$ 8,889	$ 13,071
LOSS PER SHARE BASIC	$ 0.31	$ 0.45
LOSS PER SHARE DILUTED	$ 0.31	$ 0.45
WEIGHTED-AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF BASIC LOSS PER SHARE	29,007,794	28,808,090
WEIGHTED-AVERAGE NUMBER OF SHARES OUTSTANDING USED IN COMPUTATION OF DILUTED LOSS PER SHARE	29,007,794	28,808,090

SHARE-BASED COMPENSATION (Details 1) - $ / shares	12 Months Ended
SHARE-BASED COMPENSATION (Details 1) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dividend yield	0.00%	0.00%
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price	$ 0.73	$ 1.4
Expected volatility	74.00%	69.00%
Risk-free interest rate	3.58%	1.35%
Expected life - in years	5 years 3 months 18 days	5 years 6 months
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price	$ 0.89	$ 2.86
Expected volatility	76.00%	70.20%
Risk-free interest rate	4.37%	3.36%
Expected life - in years	6 years 1 month 9 days	6 years 6 months

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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Share-Based Payment Arrangement [Abstract]

SHARE-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of share-based compensation options grants to employees and directors

Period	Grantee	Number of options	Exercise price	Vesting period	Fair value at the grant date	Expiration period
For the year ended December 31, 2023	Employees and Executive Officers	1,201,000	$0.80	(1)	$629	10 years
	Directors	534,246	$ 0.73	Quarterly over a period of one year	$ 253	10 years
	Directors	33,638	$ 0.89	Quarterly over a period of three years	$ 15	10 years
	Consultant	30,000	$ 0.80	Immediate	$ 17	10 years
For the year ended December 31, 2022	Employees and Executive Officers	1,455,000	$ 1.40- $2.86	(1)	$1,462	10 years
	Directors	250,964	$ 2.815	Quarterly over a period of one year	$ 455	10 years
	Directors	752,899	$ 2.815	Quarterly over a period of three years	$ 1,365	10 years

(1) 25% vest on the first anniversary of the date of grant and the remaining 75% of the option vest in twelve equal quarterly installments following the first anniversary of the grant date.

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

	2023		2022
Exercise price		$0.73-$0.89		$1.40-$2.86
Dividend yield		-		-
Expected volatility		74%-76%		69%-70.2%
Risk-free interest rate		3.58%-4.37%		1.35%-3.36%
Expected life - in years		5.3-6.11		5.5-6.5

Schedule of option activity

	2023					2022
	Number of options			Weighted average exercise price		Number of options			Weighted average exercise price
Outstanding at beginning of the year		5,733,087		$	3.30		4,316,859		$	3.63
Granted		1,798,884			0.78		2,458,863			2.29
Exercised		-			-		(5,511	)		2.14
Forfeited		(34,313	)		2.27		(902,009	)		1.41
Expired		(392,244	)		4.97		(135,115	)		3.80
Outstanding at end of the year		7,105,414		$	2.57		5,733,087		$	3.30
Exercisable at end of the year		4,208,325		$	3.26		3,165,677		$	4.06

Schedule of outstanding and exercisable options of ordinary shares

December 31, 2023
Options outstanding						Options exercisable
		Number of		Weighted		Number of		Weighted
		options		Average		options		Average
Exercise		outstanding		Remaining		exercisable		Remaining
prices per		at end of		Contractual		at end of		contractual
share (USD)		Year		Life		year		Life
	0.73		534,244		9.01		400,684		9.01
	0.79		1,223,000		9.32		-		-
	0.89		33,638		9.43		-		-
	1.24		492,831		0.54		492,831		0.54
	1.40		600,000		8.54		187,500		8.54
	2.02		500,000		8.37		187,500		8.37
	2.14		379,900		6.26		356,155		6.26
	2.53		33,638		5.89		33,638		5.89
	2.57		187,500		8.33		68,562		8.33
	2.815		1,003,863		8.01		690,155		8.01
	2.86		135,000		8.25		52,187		8.25
	3.15		345,000		7.30		184,375		7.30
	3.61		237,368		7.27		155,306		7.27
	3.68		147,290		3.26		147,290		3.26
	3.97		232,552		5.05		232,552		5.05
	6.31		1,019,590		3.95		1,019,590		3.95
			7,105,414				4,208,325

Schedule of of share-based compensation on statements of operations

	2023		2022
Cost of revenues		-		14
Research and development expenses		424		708
General and administrative		1,265		1,525
		1,689		2,247

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 4 - COMMITMENTS AND CONTINGENCIES

Commitment to pay royalties to the government of Israel

The Company is committed to pay royalties to the Israel Innovation Authority (the “IIA”) on proceeds from sales of products for which the government provided grants with respect to the research and development underlying such products. At the time the grants were received, successful development of the related project was not assumed. In the case of failure of the project that was partly financed by the IIA, the Company is not obligated to pay any such royalties.

Under the terms of the Company’s funding from the IIA, royalties are payable on sales of products developed from IIA funded projects in the amount of 3% of sales during the first three years following commencement of revenues, 4% during the subsequent three years and 5% commencing the seventh year up to 100% of the amount of the grant received by the Company (dollar linked) plus annual interest based on SOFR. The interest had been based on LIBOR and it changed to SOFR. The amount that must be repaid may be increased to three times the amount of the grant received, and the rate of royalties may be accelerated, if manufacturing of the products developed with the grant money is transferred outside of the State of Israel. In addition, if the Company undergoes a change of control or otherwise transfers the technology “know-how” (as defined under the Research Law) in or outside of Israel, the amount that must be repaid will be increased up to six times.

As of December 31, 2023, the total royalty amount that would be payable by the Company to the IIA, before interest and potential increases as described above, was approximately $460. These grants were allocated to research and development in prior periods.

Following the signing of the Amgen Agreement, the IIA determined that the Company was required to pay 5.38% of each payment received by the Company from Amgen under the agreement in an amount up to six times the grant received. As of December 31, 2023, the Company had paid a total of $83 to the IIA. As of December 31, 2023, we had liability of $13 thousand to the IIA, which were paid in February 2024.

On June 1, 2010, D.N.A. Biomedical Solutions Ltd. ("D.N.A.") and Oramed Ltd., ("Oramed") entered into a joint venture agreement, (the "Joint Venture Agreement") for the establishment of Entera Bio Ltd. According to the Joint Venture Agreement each of D.N.A. and Oramed acquired 50% of the Company's ordinary shares. D.N.A invested $600 in the Company, and Oramed and the Company entered into a Patent License Agreement pursuant to which Oramed licensed to the Company one of Oramed’s patents (the “IPR&D”).

On February 22, 2011, Oramed and the Company entered into a patent transfer agreement, (the "Patent Transfer Agreement") that superseded the Patent License Agreement, whereby Oramed assigned to the Company all of its rights, title and interest to its patent that Oramed licensed to the Company in 2010, under certain conditions. Under this agreement, the Company is obligated to pay Oramed royalties equal to 3% of its net revenues (as defined in the Patent Transfer Agreement).

In September 2023, the Company entered into a research collaboration agreement with OPKO Biologics, Inc., a subsidiary of 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. Work under this agreement commenced in the fourth quarter of 2023; therefore there was no material financial impact as of December 31, 2023.

SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of estimated useful life

		Years

Computer equipment		3-5
Office furniture		10
Laboratory equipment		7-10

GENERAL (Detail Textuals) $ in Thousands	Dec. 31, 2023 ₪ / shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 ₪ / shares	Dec. 31, 2022 USD ($)
General [Line Items]
Ordinary share, par value \| ₪ / shares	₪ 0.0000769		₪ 0.0000769
Accumulated deficit \| $		$ (104,386)		$ (95,497)

Amount of accumulated undistributed earnings (deficit).

+ References + Details

SUBSEQUENT EVENTS (Detail Textuals) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Feb. 26, 2024	Feb. 01, 2024	Jan. 02, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Number of ordinary shares granted				1,798,884	2,458,863
Exercise price of options granted				$ 0.78	$ 2.29
Subsequent Event [Member] \| Seven Non Executive Board Members [Member]
Subsequent Event [Line Items]
Number of ordinary shares granted			758,331
Exercise price of options granted			$ 0.6
Vesting rights			The options will vest over one year in four equal quarterly installments starting on January 1, 2024.
Subsequent Event [Member] \| Consultant [Member] \| Restricted Stock Units (RSUs) [Member]
Subsequent Event [Line Items]
Number of ordinary shares granted	50,000	25,000
Vesting rights	The RSUs vest over five months in five equal monthly installments starting on February 15, 2024.	The RSUs vest over five months in five equal monthly installments starting on February 1, 2024.
Monthly fee		$ 5

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (8,889)	$ (13,071)

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

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Supplementary Financial Statement Information [Abstract]

SHARE-BASED COMPENSATION (Details 2) - $ / shares	12 Months Ended
SHARE-BASED COMPENSATION (Details 2) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Number of options
Outstanding at beginning of the year	5,733,087	4,316,859
Granted	1,798,884	2,458,863
Exercised	0	(5,511)
Forfeited	(34,313)	(902,009)
Expired	(392,244)	(135,115)
Outstanding at end of the year	7,105,414	5,733,087
Exercisable at end of the year	4,208,325	3,165,677
Weighted Average exercise price
Outstanding at beginning of the year	$ 3.3	$ 3.63
Granted	0.78	2.29
Exercised	0	2.14
Forfeited	2.27	1.41
Expired	4.97	3.8
Outstanding at end of the year	2.57	3.3
Exercisable at end of the year	$ 3.26	$ 4.06

SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of accounts payable and accrued liabilities

	December 31,
	2023		2022
Accrued expenses and other payables:
Employees and employees related		159		154
Provision for vacation		215		146
Accrued expenses		500		933
		874		1,233

CONSOLIDATED BALANCE SHEETS (Parenthetical) - ₪ / shares	Dec. 31, 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	35,476,341	28,809,922
Ordinary shares, outstanding	35,476,341	28,809,922

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2023	Mar. 01, 2024	Jun. 30, 2023
Cover [Abstract]
Entity Public Float			$ 20.7
Entity Registrant Name	Entera Bio Ltd.
Document Type	10-K
Document Period End Date	Dec. 31, 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		35,481,341
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Shell Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	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 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
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Annual Report	true
Auditor Name	Kesselman & Kesselman
Auditor Location	Tel-Aviv, Israel
Auditor Firm ID	1309
Document Financial Statement Error Correction [Flag]	false

SHARE-BASED COMPENSATION (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation	$ 1,689	$ 2,247
Cost of revenues
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation	0	14
Research and development expenses
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation	424	708
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based compensation	$ 1,265	$ 1,525

INCOME TAX

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

INCOME TAX

NOTE 7 - INCOME TAX

A.	Corporate tax rate

1) Ordinary taxable income in Israel is subject to a corporate tax rate of 23%.

2) The Company’s subsidiary Entera Bio, Inc. is taxed separately under the U.S. tax laws at a tax rate of 29% (federal and state tax)

B.	Losses for tax purposes carried forward to future years

The balance of carryforward losses as of December 31, 2023 and 2022 are approximately $75.8 million and $67.1 million, respectively.

Under Israeli tax law, tax loss carry-forward have no expiration date.

C.	Tax assessments

The Company and its subsidiary have tax assessments that are considered to be final through tax year 2018.

D.	Loss (income) before income taxes is composed of the following:

	Year ended December 31
	2023			2022
Entera Bio Ltd.		8,868			12,997
Entera Bio Inc.		(8	)		(65	)
Total loss before taxes		8,860			12,934

E.	Income tax expense:

	Year ended December 31
Current:	2023		2022
Subsidiary:		-		(37	)
Total current income tax		-		(37	)
Deferred income taxes - subsidiary		29		174
Total deferred income taxes		29		174
Total income tax expense		29		137

F.	Deferred income taxes

	December 31,
Deferred tax assets:		2023		2022
Net operating loss carry forward		17,427		15,428
Research and development		983		1,225
Share-based compensation		855		877
Other		220		158
Net deferred tax assets before valuation allowance		19,485		17,688
Valuation allowance		(19,471	)	(17,645	)
Net deferred tax assets		14		43

In assessing the likelihood of realizing deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences and carry forward losses become deductible. Based on the taxable loss in the Israel, management believes it was more likely than not that the deferred tax assets will not be realized in the Israel and believes it was more likely than not that deferred tax assets will be realized for the U.S. subsidiary.

G.	Roll-forward of valuation allowance:

Balance at January 1, 2022			15,025
Additions			2,620
Balance at January 1, 2023			17,645
Additions			1,826
Balance at December 31, 2023			19,471

H.	Reconciliation of theoretical tax expenses to actual expenses

The primary difference between the statutory tax rate of the Company and the effective rate results virtually from the changes in valuation allowance in respect of carry forward tax losses and research and development expenses due to the uncertainty of the realization of such tax benefits.

I.	Uncertain tax positions

As of December 31, 2023 and 2022, the Company does not have a provision for uncertain tax positions as existing uncertain tax positions as, based on the technical merits, they are not more likely than not to be sustained.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Organization, Consolidation and Presentation of Financial Statements [Abstract]

OPERATING LEASES (Details 1) - USD ($) $ in Thousands	12 Months Ended
OPERATING LEASES (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating cash flows from operating leases	$ 196	$ 197

GENERAL

12 Months Ended

Dec. 31, 2023

GENERAL

NOTE 1 - GENERAL

Entera Bio Ltd. (collectively with its subsidiary, the "Company) was incorporated on September 30, 2009 and commenced operation on June 1, 2010. On January 8, 2018, the Company incorporated its wholly owned subsidiary, Entera Bio Inc., in Delaware, United States. The Company is focused on developing first-in-class oral tablet formats of peptides or protein replacement therapies. The Company focuses on underserved, chronic medical conditions for which oral administration of a protein therapy has the potential to significantly shift a treatment paradigm.

The Company’s most advanced product candidate, EB613, oral PTH (1-34), is being developed as the first oral, osteoanabolic (bone building) once-daily tablet treatment for post-menopausal women with low bone mineral density (“BMD”) and high-risk osteoporosis with no prior fracture.

The Company is preparing to initiate a Phase 3 registrational study for EB613 pursuant to the FDA’s qualification of a quantitative BMD endpoint. The EB612 program is being developed as the first oral PTH(1-34) tablet peptide replacement therapy for hypoparathyroidism. Additionally, the Company intends to license its N-Tab™ 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 $104.4 million as of December 31, 2023 and negative cash flows from operating activities. The Company's management is of the opinion that its available funds as of December 31, 2023 will allow the Company to operate under its current plans through the second quarter of 2025. This assumes the use of the Company’s capital to fund its ongoing operations, including research and development, the completion of the Phase 1 study related to the new generation platform and the GLP-2/OXM collaborative research the Company is conducting with OPKO Biologics, Inc., a subsidiary of OPKO Health Inc. (“OPKO”). The Company’s current capital resources do not include the capital required to fund the Company's proposed Phase 3 study for EB613 in osteoporosis. 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 and 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 capital raising. However, there is no certainty about the Company's ability to obtain such funding. These consolidated financial statements do not include any adjustments that may be necessary should the Company be unable to continue as a going concern.

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. While the Company has a few employees who are in active military service, the ongoing war with Hamas has not, since its inception, materially impacted the Company's business or operations. Furthermore, the Company does not expect any delays to any of its programs as a result of the situation. However, the Company cannot currently predict the intensity or duration of Israel’s war against Hamas, nor can predict how this war will ultimately affect its business and operations or Israel’s economy in general.

SHARE-BASED COMPENSATION

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

SHARE-BASED COMPENSATION

NOTE 6 - SHARE-BASED COMPENSATION

Share-based compensation plan

On March 17, 2013, the Company's Board of Directors approved a Share Incentive Plan (the “2013 Plan”). Under the 2013 Plan, the Company reserves specified number of ordinary shares for allocation to stock options (each, an “Option”), restricted share units, restricted share awards and performance-based awards, that had been awarded to employees and non-employees under the 2013 Plan. Each Option is exercisable for one ordinary share.

Any Option granted under the 2013 Plan that is not exercised within six years from the date upon which it becomes exercisable will expire. Since adopting the 2018 Plan (as defined below), the Company has not granted any awards under the 2013 Plan.

On July 2, 2018, the Company's Board of Directors and shareholders of the Company approved a new Share Incentive Plan (the “2018 Plan”) and reserved 1,371,398 ordinary shares for allocation to stock options (each, a "2018 Plan Option"), restricted share units, restricted share awards and performance-based awards, to employees and non-employees for issuance under the 2018 Plan. Each 2018 Plan Option is exercisable for one ordinary share.

Any 2018 Plan Option that is not exercised within 10 years from the date of grant will expire.

The 2018 Plan Options granted to employees are subject to the terms stipulated by section 102(b)(2) of the Israeli Income Tax Ordinance (the “Ordinance”). According to these provisions, the Company will not be allowed to claim as an expense for tax purposes the amounts credited to the employees as a capital gain benefit in respect of the options granted.

2018 Plan Options granted to related parties or non-employees of the Company are governed by Section 3(i) of the Ordinance or Non-Qualified Share Options ("NSO"). The Company will be allowed to claim as an expense for tax purposes in the year in which the related parties or non-employees exercised the options into shares.

As of December 31, 2023, 638,598 ordinary shares remained available for future grants under the 2018 Plan.

On January 1, 2024, the Company’s Board of Directors approved an increase of 1,773,817 ordinary shares that may be issued under the Company’s 2018 Plan pursuant of the terms of the 2018 Plan.

share-based compensation grants to employees and directors:

	a)	The below table summarizes the options grants to employees and directors during the years ended December 31, 2023 and 2022:

Period	Grantee	Number of options	Exercise price	Vesting period	Fair value at the grant date	Expiration period
For the year ended December 31, 2023	Employees and Executive Officers	1,201,000	$0.80	(1)	$629	10 years
	Directors	534,246	$ 0.73	Quarterly over a period of one year	$ 253	10 years
	Directors	33,638	$ 0.89	Quarterly over a period of three years	$ 15	10 years
	Consultant	30,000	$ 0.80	Immediate	$ 17	10 years
For the year ended December 31, 2022	Employees and Executive Officers	1,455,000	$ 1.40- $2.86	(1)	$1,462	10 years
	Directors	250,964	$ 2.815	Quarterly over a period of one year	$ 455	10 years
	Directors	752,899	$ 2.815	Quarterly over a period of three years	$ 1,365	10 years

(1) 25% vest on the first anniversary of the date of grant and the remaining 75% of the option vest in twelve equal quarterly installments following the first anniversary of the grant date.

Upon the occurrence of a Triggering Event (as defined below) and subject to the approval of the Board of Directors, our CEO will be granted additional options to purchases 200,000 ordinary shares. The exercise price will be determined at the time of the Board of Directors’ approval.

"Triggering Event" means the earlier of the following events: (i) the execution by the Company of a binding strategic or partnership agreement with a strategic partner to fund the Company's Phase III FDA Trial; or (b) raising sufficient funding to complete the Company's Phase III FDA Trial, in each case as such event is approved by the Board of Directors.

As of December 31, 2023, none of these events occurred.

	c)	On July 15, 2022, the Company entered into a mutual separation agreement with the Company’s former Chief Executive Officer, Dr. Jamas. Pursuant to the separation agreement, Dr. Jamas received the following benefits: (i) a one-time lump sum payment of his annual base salary for a period of 13 months, for a total gross amount equal to $412; and (ii) an extension of the exercise period for the vested portion of the options granted on January 4, 2021, based on the award original terms, representing an aggregate of 492,832 ordinary shares, through the end of a two-year period commencing on July 15, 2022. Effective July 15, 2022, upon termination of the employment agreement with Dr. Jamas, the remaining 821,386 unvested options were forfeited and recognized as a reverse of expense of $457 in general and administrative expenses.

On June 15, 2022, the Company entered into a separation agreement with Dr. Phillip Schwartz, a former executive officer of the Company, under which Dr. Schwartz agreed to continue to provide services to the Company until July 21, 2022 (the “Separation Date”). Pursuant to the terms of the separation agreement, which were approved by the Company’s shareholders on September 7, 2022, Dr. Schwartz received a full acceleration of his unvested options, as of the Separation Date, to purchase 68,750 ordinary shares granted in April 2021 that otherwise would have been forfeited. These options, together with 31,250 already vested options granted in April 2021 and 357,500 already vested options to purchase ordinary shares granted in 2017, will be exercisable for a period of 10 years from their respective initial grant dates.

The acceleration described above was recognized as a "Type III" modification; therefore, on the shareholder approval date, the Company recognized the incremental costs of unvested options based on the fair value of the options on such date. In addition, the extension of the exercise period for the vested awards was recognized as a "Type I" modification. The total expense amount was $112 thousand, which was classified as additional share-based compensation costs in the research and development expenses.

In addition, the separation agreement provides for the following payments to Dr. Schwartz, all of which would have otherwise been payable in accordance with either Israeli law or pursuant to his existing employment agreement: a one-time cash separation payment in an amount equal to NIS 537,600 (approximately $156) and additional payments of NIS 737,771 (approximately $214) in respect of all other ongoing accrued benefits, subject to any mandatory deductions. The foregoing payments were recognized in the research and development expenses.

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

	2023		2022
Exercise price		$0.73-$0.89		$1.40-$2.86
Dividend yield		-		-
Expected volatility		74%-76%		69%-70.2%
Risk-free interest rate		3.58%-4.37%		1.35%-3.36%
Expected life - in years		5.3-6.11		5.5-6.5

	2023					2022
	Number of options			Weighted average exercise price		Number of options			Weighted average exercise price
Outstanding at beginning of the year		5,733,087		$	3.30		4,316,859		$	3.63
Granted		1,798,884			0.78		2,458,863			2.29
Exercised		-			-		(5,511	)		2.14
Forfeited		(34,313	)		2.27		(902,009	)		1.41
Expired		(392,244	)		4.97		(135,115	)		3.80
Outstanding at end of the year		7,105,414		$	2.57		5,733,087		$	3.30
Exercisable at end of the year		4,208,325		$	3.26		3,165,677		$	4.06

The following tables summarizes information concerning outstanding and exercisable options as of December 31, 2023, in terms of ordinary shares for which the options may be exercised:

December 31, 2023
Options outstanding						Options exercisable
		Number of		Weighted		Number of		Weighted
		options		Average		options		Average
Exercise		outstanding		Remaining		exercisable		Remaining
prices per		at end of		Contractual		at end of		contractual
share (USD)		Year		Life		year		Life
	0.73		534,244		9.01		400,684		9.01
	0.79		1,223,000		9.32		-		-
	0.89		33,638		9.43		-		-
	1.24		492,831		0.54		492,831		0.54
	1.40		600,000		8.54		187,500		8.54
	2.02		500,000		8.37		187,500		8.37
	2.14		379,900		6.26		356,155		6.26
	2.53		33,638		5.89		33,638		5.89
	2.57		187,500		8.33		68,562		8.33
	2.815		1,003,863		8.01		690,155		8.01
	2.86		135,000		8.25		52,187		8.25
	3.15		345,000		7.30		184,375		7.30
	3.61		237,368		7.27		155,306		7.27
	3.68		147,290		3.26		147,290		3.26
	3.97		232,552		5.05		232,552		5.05
	6.31		1,019,590		3.95		1,019,590		3.95
			7,105,414				4,208,325

The aggregate intrinsic value of the total of the outstanding and exercisable options as of December 31, 2023 is $0.

The following table illustrates the effect of share-based compensation on the statements of operations:

	2023		2022
Cost of revenues		-		14
Research and development expenses		424		708
General and administrative		1,265		1,525
		1,689		2,247

OPERATING LEASES (Details) - USD ($) $ in Thousands	12 Months Ended
OPERATING LEASES (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease cost	$ 196	$ 197

OPERATING LEASES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating Leases
Operating lease right-of-use assets	$ 388	$ 90
Current lease liabilities	134	91
Non-current lease liabilities	256	0
Total lease liabilities	$ 390	$ 91
Weighted-average remaining lease term (in years)	2 years 6 months	6 months 7 days
Weighted-average discount rate	14.00%	16.00%

OPERATING LEASES (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Schedule of lease cost

		Year ended December 31, 2023				Year ended December 31, 2022
Operating lease cost			196				197

Schedule of operating lease cashflow information

		Year ended December 31, 2023				Year ended December 31, 2022
Operating cash flows from operating leases			196				197

Schedule of operating lease liability and operating lease right-of-use asset

	December 31, 2023			December 31, 2022
Operating Leases
Operating lease right-of-use assets		388			90

Current lease liabilities		134			91
Non-current lease liabilities		256
Total lease liabilities		390			91

Weighted-average remaining lease term (in years)		2.5			0.52
Weighted-average discount rate		14	%		16	%

Schedule of maturities of undiscounted lease liabilities

2024	184
2025	184
2026	86
Total future minimum lease payments	454
Less: interest	(64	)
Present value of operating lease liabilities	390

OPERATING LEASES (Details 3) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2024	$ 184
2025	184
2026	86
Total future minimum lease payments	454
Less: interest	(64)
Present value of operating lease liabilities	$ 390	$ 91

INCOME TAX (Details 1) - USD ($) $ in Thousands	12 Months Ended
INCOME TAX (Details 1) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current:
Total current income tax	$ 0	$ (37)
Deferred:
Deferred income taxes	29	174
Total deferred income taxes	29	174
Total income tax expense (benefit)	29	137
Subsidiary
Current:
Total current income tax	$ 0	$ (37)

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

OPERATING LEASES (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
OPERATING LEASES (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Annual lease consideration	$ 180
Percentage of lessee’ incremental borrowing rate	13.84%
Maturity of lease liabilities under our non-cancelable operating leases to be paid in 2023	$ 390	$ 91
Operating lease agreements for office and research and development space [Member]
Lessee, Lease, Description [Line Items]
Annual lease consideration	172
Value of bank guarantees provided	52
Operating lease agreements for vehicles for employees [Member]
Lessee, Lease, Description [Line Items]
Annual lease consideration	$ 22

INCOME TAX (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAX (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Loss (income) before income taxes	$ 8,860	$ 12,934
Entera Bio Ltd
Operating Loss Carryforwards [Line Items]
Loss (income) before income taxes	8,868	12,997
Entera Bio Inc
Operating Loss Carryforwards [Line Items]
Loss (income) before income taxes	$ (8)	$ (65)

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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